-
TIN:
Form
990-PF
Department of the Treasury
Internal Revenue Service
Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
Do not enter social security numbers on this form as it may be made public.
Go to
www.irs.gov/Form990PF
for instructions and the latest information.
OMB No. 1545-0047
20
25
Open to Public Inspection
For calendar year 2025, or tax year beginning
01
-
01
2025, and ending
12
-
31
, 20
25
Name of foundation
BLUESTONE GIVING FOUNDATION
Number and street (or P.O. box number if mail is not delivered to street address)
270 MAIN ST N STE 300
Room/suite
City or town
STILLWATER
State or province
MN
Country
ZIP or foreign postal code
55082
A Employer identification number
46-5218477
B
Telephone number (see instructions)
6513424279
C
If exemption application is pending, check here
G
Check all that apply:
Initial return
Initial return of a former public charity
Address change
Name change
D 1.
Foreign organizations, check here.............
2
. Foreign organizations meeting the 85%
test, check here and attach computation ...
E
If private foundation status was terminated
under section 507(b)(1)(A), check here .......
H
Check type of organization:
Section 501(c)(3) exempt private foundation
Section 4947(a)(1) nonexempt charitable trust
Other taxable private foundation
F
If the foundation is in a 60-month termination
under section 507(b)(1)(B), check here .......
I
Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)
$
0
J
Accounting method:
Cash
Accrual
Other (specify)
(Part I, column (d) must be on cash basis.)
Part I
Analysis of Revenue and Expenses
(The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).)
(a)
Revenue and
expenses per
books
(b)
Net investment
income
(c)
Adjusted net
income
(d)
Disbursements
for charitable
purposes
(cash basis only)
1
Contributions, gifts, grants, etc., received (attach schedule)
35,928
2
Check
.................
3
Interest on savings and temporary cash investments
33
33
4
Dividends and interest from securities
...
0
0
0
5a
Gross rents
............
b
Net rental income or (loss)
6a
Net gain or (loss) from sale of assets not on line 10
0
b
Gross sales price for all assets on line 6a
0
7
Capital gain net income (from Part IV, line 2)
...
0
8
Net short-term capital gain
.........
9
Income modifications
...........
0
10a
Gross sales less returns and allowances
0
b
Less: Cost of goods sold
....
0
c
Gross profit or (loss) (attach schedule)
.....
0
0
11
Other income (attach schedule)
.......
0
0
0
12
Total.
Add lines 1 through 11
........
35,961
33
0
13
Compensation of officers, directors, trustees, etc.
0
0
0
0
14
Other employee salaries and wages
......
0
0
0
0
15
Pension plans, employee benefits
.......
0
0
0
0
16a
Legal fees (attach schedule)
.........
0
0
0
0
b
Accounting fees (attach schedule)
.......
0
0
0
0
c
Other professional fees (attach schedule)
....
0
0
0
0
17
Interest
...............
0
0
0
0
18
Taxes (attach schedule) (see instructions)
...
0
0
0
0
19
Depreciation (attach schedule) and depletion
...
0
0
0
20
Occupancy
..............
0
0
0
0
21
Travel, conferences, and meetings
.......
0
0
0
0
22
Printing and publications
..........
0
0
0
0
23
Other expenses (attach schedule)
.......
List of Attached Documents:
// Content
493
0
0
493
24
Total operating and administrative expenses.
Add lines 13 through 23
..........
493
0
0
493
25
Contributions, gifts, grants paid
.......
35,556
35,556
26
Total expenses and disbursements.
Add lines 24 and 25
................
36,049
0
0
36,049
27
Subtract line 26 from line 12:
a
Excess of revenue over expenses and disbursements
-88
b
Net investment income
(if negative, enter -0-)
33
c
Adjusted net income
(if negative, enter -0-)
...
0
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X
Form
990-PF
(2025)
Form 990-PF (2025)
Page
2
Part II
Balance Sheets
Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.)
Beginning of year
End of year
(a)
Book Value
(b)
Book Value
(c)
Fair Market Value
1
Cash—non-interest-bearing
.............
30,761
30,673
2
Savings and temporary cash investments
.........
3
Accounts receivable
Less: allowance for doubtful accounts
4
Pledges receivable
Less: allowance for doubtful accounts
5
Grants receivable
.................
6
Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions)
.....
0
0
7
Other notes and loans receivable (attach schedule)
Less: allowance for doubtful accounts
0
0
8
Inventories for sale or use
..............
9
Prepaid expenses and deferred charges
..........
10a
Investments—U.S. and state government obligations (attach schedule)
0
b
Investments—corporate stock (attach schedule)
.......
0
0
c
Investments—corporate bonds (attach schedule)
.......
0
11
Investments—land, buildings, and equipment: basis
Less: accumulated depreciation (attach schedule)
0
12
Investments—mortgage loans
.............
13
Investments—other (attach schedule)
..........
0
14
Land, buildings, and equipment: basis
Less: accumulated depreciation (attach schedule)
0
15
Other assets (describe
)
0
0
0
16
Total assets
(to be completed by all filers—see the
instructions. Also, see page 1, item I)
30,761
30,673
0
17
Accounts payable and accrued expenses
..........
0
0
18
Grants payable
.................
0
0
19
Deferred revenue
.................
0
0
20
Loans from officers, directors, trustees, and other disqualified persons
0
0
21
Mortgages and other notes payable (attach schedule)
......
0
22
Other liabilities (describe
)
List of Attached Documents:
// Content
0
List of Attached Documents:
// Content
0
23
Total liabilities
(add lines 17 through 22)
.........
0
0
Foundations that follow FASB ASC 958, check here
and complete lines 24, 25, 29 and 30.
24
Net assets without donor restrictions
...........
30,761
30,673
25
Net assets with donor restrictions
............
Foundations that do not follow FASB ASC 958, check here
and complete lines 26 through 30.
26
Capital stock, trust principal, or current funds
........
27
Paid-in or capital surplus, or land, bldg., and equipment fund
28
Retained earnings, accumulated income, endowment, or other funds
29
Total net assets or fund balances
(see instructions)
.....
30,761
30,673
30
Total liabilities and net assets/fund balances
(see instructions)
.
30,761
30,673
Part III
Analysis of Changes in Net Assets or Fund Balances
1
Total net assets or fund balances at beginning of year—Part II, column (a), line 29 (must agree with end-of-year figure reported on prior year’s return)
...............
1
30,761
2
Enter amount from Part I, line 27a
.....................
2
-88
3
Other increases not included in line 2 (itemize)
3
4
Add lines 1, 2, and 3
..........................
4
30,673
5
Decreases not included in line 2 (itemize)
5
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, line 29, column (b)
..
6
30,673
Form
990-PF
(2025)
Form 990-PF (2025)
Page
3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a)
List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.)
(b)
How acquired
P—Purchase
D—Donation
(c)
Date acquired
(mo., day, yr.)
(d)
Date sold
(mo., day, yr.)
1a
b
c
d
e
(e)
Gross sales price
(f)
Depreciation allowed
(or allowable)
(g)
Cost or other basis
plus expense of sale
(h)
Gain or (loss)
(e) plus (f) minus (g)
a
b
c
d
e
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69
(l)
Gains (Col. (h) gain minus
col. (k), but not less than -0-)
or
Losses (from col.(h))
(i)
F.M.V. as of 12/31/69
(j)
Adjusted basis
as of 12/31/69
(k)
Excess of col. (i)
over col. (j), if any
a
b
c
d
e
2
Capital gain net income or (net capital loss)
If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7
2
3
Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0-
in Part I, line 8
.........................
3
Part V
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)
1a
Exempt operating foundations described in section 4940(d)(2), check here
and enter “N/A" on line 1.
Date of ruling or determination letter:
(attach copy of letter if necessary–see instructions)
1
0
b
All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) of Part I, line 12, col. (b)
2
Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-)
2
3
Add lines 1 and 2
...........................
3
4
Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-)
4
5
Tax based on investment income.
Subtract line 4 from line 3. If zero or less, enter -0-
.....
5
6
Credits/Payments:
a
2025 estimated tax payments and 2024 overpayment credited to 2025
6a
0
b
Exempt foreign organizations—tax withheld at source
......
6b
c
Tax paid with application for extension of time to file (Form 8868)
...
6c
0
d
Backup withholding erroneously withheld
..........
6d
0
7
Total credits and payments. Add lines 6a through 6d
..............
7
8
Enter any
penalty
for underpayment of estimated tax.
Check here
if Form 2220 is attached.
8
9
Tax due.
If the total of lines 5 and 8 is more than line 7, enter
amount owed
.......
9
0
10
Overpayment.
If line 7 is more than the total of lines 5 and 8, enter the
amount overpaid
...
10
11
Enter the amount of line 10 to be:
Credited to 2026 estimated tax
0
Refunded
11
0
For Refunded amount, also complete and attach Form 8050. See instructions.
Form
990-PF
(2025)
Form 990-PF (2025)
Page
4
Part VI-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign?
....................
1a
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions
for the definition
.................................
1b
No
If the answer is "Yes" to
1a
or
1b,
attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file
Form 1120-POL
for this year?
.....................
1c
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1)
On the foundation.
$
0
(2)
On foundation managers.
$
0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.
$
0
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?
.......
2
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments?
If "Yes," attach a conformed copy of the changes
....
3
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?
.........
4a
No
b
If "Yes," has it filed a tax return on
Form 990-T
for this year?
...................
4b
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?
.........
5
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
By language in the governing instrument, or
By state legislation that effectively amends the governing instrument so that no mandatory directions
that conflict with the state law remain in the governing instrument?
................
6
No
7
Did the foundation have at least $5,000 in assets at any time during the year?
If "Yes," complete Part II, col. (c),
and Part XIV.
.................................
7
Yes
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
MN
b
If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
General (or designate) of each state as required by General Instruction G?
If "No," attach explanation
.
8b
Yes
9
Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
or 4942(j)(5) for calendar year 2025 or the taxable year beginning in 2025? See the instructions for Part XIII.
If "Yes," complete Part XIII
.............................
9
Yes
10
Did any persons become substantial contributors during the tax year?
If "Yes," attach a schedule listing their names
and addresses.
...............................
10
No
11
At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions
.............
11
No
12
Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
advisory privileges? If "Yes," attach statement. See instructions
.................
12
No
13
Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
13
Yes
Website address
http: www.bluestonemd.com about-us bluestone-giving-foundation
14
The books are in care of
Lynn Kadrlik
Telephone no.
(612) 263-7429
Located at
270 MAIN ST N
STE 300
STILLWATER
MN
ZIP+4
55082
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of
Form 1041
—check here
.........
and enter the amount of tax-exempt interest received or accrued during the year
........
15
16
At any time during calendar year 2025, did the foundation have an interest in or a signature or other authority over
Yes
No
a bank, securities, or other financial account in a foreign country?
.................
16
No
See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
country
Form
990-PF
(2025)
Form 990-PF (2025)
Page
5
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required
File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
Yes
No
1a
During the year did the foundation (either directly or indirectly):
(1)
Engage in the sale or exchange, or leasing of property with a disqualified person?
...........
1a(1)
No
(2)
Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
a disqualified person?
..............................
1a(2)
No
(3)
Furnish goods, services, or facilities to (or accept them from) a disqualified person?
...........
1a(3)
No
(4)
Pay compensation to, or pay or reimburse the expenses of, a disqualified person?
............
1a(4)
No
(5)
Transfer any income or assets to a disqualified person (or make any of either available
for the benefit or use of a disqualified person)?
......................
1a(5)
No
(6)
Agree to pay money or property to a government official? (
Exception.
Check "No"
if the foundation agreed to make a grant to or to employ the official for a period
after termination of government service, if terminating within 90 days.)
...............
1a(6)
No
b
If any answer is "Yes" to 1a(1)–(6), did
any
of the acts fail to qualify under the exceptions described in Regulations
section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions
..........
1b
c
Organizations relying on a current notice regarding disaster assistance check here
........
d
Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
that were not corrected before the first day of the tax year beginning in 2025?
.............
1d
No
2
Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
a
At the end of tax year 2025, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2025?
....................
2a
No
If "Yes," list the years
20
,
20
,
20
,
20
b
Are there any years listed in 2a for which the foundation is
not
applying the provisions of section 4942(a)(2)
(relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
to
all
years listed, answer "No" and attach statement—see instructions.)
..............
2b
c
If the provisions of section 4942(a)(2) are being applied to
any
of the years listed in 2a, list the years here.
20
,
20
,
20
,
20
3a
Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
any time during the year?
..............................
3a
No
b
If "Yes," did it have excess business holdings in 2025 as a result of
(1)
any purchase by the foundation
or disqualified persons after May 26, 1969;
(2)
the lapse of the 5-year period (or longer period approved
by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or
(3)
the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Form 4720, Schedule C, to determine
if the foundation had excess business holdings in 2025.)
.....................
3b
4a
Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
4a
No
b
Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2025?
..
4b
No
Form
990-PF
(2025)
Form 990-PF (2025)
Page
6
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required
(continued)
5a
During the year did the foundation pay or incur any amount to:
Yes
No
(1)
Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))?
..........
5a(1)
No
(2)
Influence the outcome of any specific public election (see section 4955); or to carry
on, directly or indirectly, any voter registration drive?
....................
5a(2)
No
(3)
Provide a grant to an individual for travel, study, or other similar purposes?
.............
5a(3)
No
(4)
Provide a grant to an organization other than a charitable, etc., organization described
in section 4945(d)(4)(A)? See instructions
........................
5a(4)
No
(5)
Provide for any purpose other than religious, charitable, scientific, literary, or
educational purposes, or for the prevention of cruelty to children or animals?
.............
5a(5)
No
b
If any answer is "Yes" to 5a(1)–(5), did
any
of the transactions fail to qualify under the exceptions described in
Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions
........
5b
c
Organizations relying on a current notice regarding disaster assistance check
.........
d
If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
tax because it maintained expenditure responsibility for the grant?
.................
5d
If "Yes," attach the statement required by Regulations section 53.4945–5(d).
6a
Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
a personal benefit contract?
.............................
6a
No
b
Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract?
....
6b
No
If "Yes" to 6b, file Form 8870.
7a
At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
7a
No
b
If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction?
.....
7b
8
Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
excess parachute payment during the year?
.........................
8
No
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors
1
List all officers, directors, trustees, foundation managers and their compensation. See instructions
(a)
Name and address
(b)
Title, and average
hours per week
devoted to position
(c)
Compensation
(If not paid, enter
-0-)
(d)
Contributions to employee benefit plans and deferred compensation
(e)
Expense account,
other allowances
Evelyn Polster
List of Attached Documents:
// Content
Board Member
0.00
0
0
0
W175N5253 Highridge Dr
Menomonee
,
WI
53051
John Henly
List of Attached Documents:
// Content
Board Member
0.00
0
0
0
1769 Hickory Hill Dr
Eagan
,
MN
55122
Becky Thalacker
List of Attached Documents:
// Content
Board Member
0.00
0
0
0
427 South Arch Ave
New Richmond
,
WI
54017
Melina Hoehn
List of Attached Documents:
// Content
Board Member
0.00
0
0
0
1202 Niles Ave
St Paul
,
MN
55116
Nancy MacLeslie
List of Attached Documents:
// Content
Board Member
0.00
0
0
0
14290 Oldfield Rd N
Stillwater
,
MN
55082
Erika Hall
List of Attached Documents:
// Content
Board Member
0.00
0
0
0
327 Division St
Neenah
,
WI
54956
Brian Holsten
List of Attached Documents:
// Content
Board Member
0.00
0
0
0
1855 Campfire Drive East
Waconia
,
MN
55387
Diana Bernard
List of Attached Documents:
// Content
Board Member
0.00
0
0
0
1020 Gage Court
Spring Hill
,
FL
34608
Martha Etzell
List of Attached Documents:
// Content
Board Member
0.00
0
0
0
2009 Roe Crest Drive
North Mankato
,
MN
56003
Kelly Jessen
List of Attached Documents:
// Content
Board Member
0.00
0
0
0
808 Robert Place
Onalaska
,
WI
54650
Ray Keller
List of Attached Documents:
// Content
Board Member
0.00
0
0
0
31625 Olinda Trail
Lindstrom
,
MN
55045
Lynn Kadrlik
List of Attached Documents:
// Content
Board Member
0.00
0
0
0
196 US Highway 63
Baldwin
,
WI
54002
2
Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
(a)
Name and address of each employee paid more than $50,000
(b)
Title, and average
hours per week
devoted to position
(c)
Compensation
(d)
Contributions to
employee benefit
plans and deferred
compensation
(e)
Expense account,
other allowances
NONE
Total
number of other employees paid over $50,000
...................
Form
990-PF
(2025)
Form 990-PF (2025)
Page
7
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors
(continued)
3
Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
(a)
Name and address of each person paid more than $50,000
(b)
Type of service
(c)
Compensation
NONE
Total
number of others receiving over $50,000 for professional services
.............
Part VIII-A
Summary of Direct Charitable Activities
List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc.
Expenses
1
Supporting various individuals that have requested assistance from the Giving Foundation
35,556
2
3
4
Part VIII-B
Summary of Program-Related Investments
(see instructions)
Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2.
Amount
1
2
All other program-related investments. See instructions.
3
Total.
Add lines 1 through 3
.........................
0
Form
990-PF
(2025)
Form 990-PF (2025)
Page
8
Part IX
Minimum Investment Return
(All domestic foundations must complete this part. Foreign foundations, see instructions.)
1
Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
purposes:
a
Average monthly fair market value of securities
...................
1a
0
b
Average of monthly cash balances
.......................
1b
32,059
c
Fair market value of all other assets (see instructions)
................
1c
0
d
Total
(add lines 1a, 1b, and 1c)
.......................
1d
32,059
e
Reduction claimed for blockage or other factors reported on lines 1a and
1c (attach detailed explanation)
List of Attached Documents:
// Content
.............
1e
0
2
Acquisition indebtedness applicable to line 1 assets
..................
2
0
3
Subtract line 2 from line 1d
.........................
3
32,059
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions)
.............................
4
481
5
Net value of noncharitable-use assets.
Subtract line 4 from line 3.
............
5
31,578
6
Minimum investment return.
Enter 5% (0.05) of line 5
................
6
1,579
Part X
Distributable Amount
(see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here
and do not complete this part.)
1
Minimum investment return from Part IX, line 6
..................
1
2a
Tax on investment income for 2025 from Part V, line 5
.......
2a
b
Income tax for 2025. (This does not include the tax from Part V.)
...
2b
c
Add lines 2a and 2b
............................
2c
3
Distributable amount before adjustments. Subtract line 2c from line 1
............
3
4
Recoveries of amounts treated as qualifying distributions
................
4
5
Add lines 3 and 4
............................
5
6
Deduction from distributable amount (see instructions)
.................
6
7
Distributable amount
as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1
...
7
Part XI
Qualifying Distributions
(see instructions)
1
Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
a
Expenses, contributions, gifts, etc.—total from Part I, line 26, column (d)
..........
1a
36,049
b
Program-related investments—total from Part VIII-B
..................
1b
0
2
Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
purposes
...............................
2
0
3
Amounts set aside for specific charitable projects that satisfy the:
a
Suitability test (prior IRS approval required)
....................
3a
0
b
Cash distribution test (attach the required schedule)
List of Attached Documents:
// Content
.................
3b
0
4
Qualifying distributions.
Add lines 1a through 3b. Enter here and on Part XII, line 4.
.......
4
36,049
Form
990-PF
(2025)
Form 990-PF (2025)
Page
9
Part XII
Undistributed Income
(see instructions)
(a)
Corpus
(b)
Years prior to 2024
(c)
2024
(d)
2025
1
Distributable amount for 2025 from Part X, line 7
2
Undistributed income, if any, as of the end of 2025:
a
Enter amount for 2024 only
.......
b
Total for prior years:
20
,
20
,
20
3
Excess distributions carryover, if any, to 2025:
a
From 2020
......
b
From 2021
......
c
From 2022
......
d
From 2023
......
e
From 2024
......
f
Total
of lines 3a through e
........
4
Qualifying distributions for 2025 from Part
XI, line 4:
$
a
Applied to 2024, but not more than line 2a
b
Applied to undistributed income of prior years
(Election required—see instructions)
.....
c
Treated as distributions out of corpus (Election
required—see instructions)
........
d
Applied to 2025 distributable amount
.....
e
Remaining amount distributed out of corpus
5
Excess distributions carryover applied to 2025.
(If an amount appears in column (d), the
same amount must be shown in column (a).)
6
Enter the net total of each column as
indicated below:
a
Corpus. Add lines 3f, 4c, and 4e. Subtract line 5
b
Prior years’ undistributed income. Subtract
line 4b from line 2b
..........
c
Enter the amount of prior years’ undistributed
income for which a notice of deficiency has
been issued, or on which the section 4942(a)
tax has been previously assessed
......
d
Subtract line 6c from line 6b. Taxable amount
—see instructions
...........
e
Undistributed income for 2024. Subtract line
4a from line 2a. Taxable amount—see
instructions
.............
f
Undistributed income for 2025. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2026
..........
7
Amounts treated as distributions out of
corpus to satisfy requirements imposed by
section 170(b)(1)(F) or 4942(g)(3) (Election may
be required - see instructions)
.......
8
Excess distributions carryover from 2020 not
applied on line 5 or line 7 (see instructions)
...
9
Excess distributions carryover to 2026.
Subtract lines 7 and 8 from line 6a
......
10
Analysis of line 9:
a
Excess from 2021
....
b
Excess from 2022
....
c
Excess from 2023
....
d
Excess from 2024
....
e
Excess from 2025
....
Form
990-PF
(2025)
Form 990-PF (2025)
Page
10
Part XIII
Private Operating Foundations
(see instructions and Part VI-A, question 9)
1a
If the foundation has received a ruling or determination letter that it is a private operating
foundation, and the ruling is effective for 2025, enter the date of the ruling
......
b
Check box to indicate whether the organization is a private operating foundation described in section
4942(j)(3)
or
4942(j)(5)
2a
Enter the lesser of the adjusted net
income from Part I or the minimum
investment return from Part IX for each
year listed
..........
Tax year
Prior 3 years
(e) Total
(a)
2025
(b)
2024
(c)
2023
(d)
2022
0
0
0
0
0
b
85% (0.85) of line 2a
.......
0
0
0
0
0
c
Qualifying distributions from Part XI,
line 4 for each year listed
.....
36,049
38,552
29,895
45,350
149,846
d
Amounts included in line 2c not used directly
for active conduct of exempt activities
..........
0
0
0
0
0
e
Qualifying distributions made directly
for active conduct of exempt activities.
Subtract line 2d from line 2c
....
36,049
38,552
29,895
45,350
149,846
3
Complete 3a, 3b, or 3c for the
alternative test relied upon:
a
“Assets" alternative test—enter:
(1)
Value of all assets
......
0
0
0
0
0
(2)
Value of assets qualifying
under section 4942(j)(3)(B)(i)
0
0
0
0
0
b
“Endowment" alternative test— enter 2/3
of minimum investment return shown in
Part IX, line 6 for each year listed
..
1,053
783
233
431
2,500
c
“Support" alternative test—enter:
(1)
Total support other than gross
investment income (interest,
dividends, rents, payments
on securities loans (section
512(a)(5)), or royalties)
....
0
0
0
0
0
(2)
Support from general public
and 5 or more exempt
organizations as provided in
section 4942(j)(3)(B)(iii)
....
0
0
0
0
0
(3)
Largest amount of support
from an exempt organization
0
0
0
0
0
(4)
Gross investment income
0
0
0
0
0
Part XIV
Supplementary Information (Complete this part only if the foundation had $5,000 or more in
assets at any time during the year—see instructions.)
1
Information Regarding Foundation Managers:
a
List any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
N A
b
List any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
N A
2
Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
Check here
if the foundation only makes contributions to preselected charitable organizations and does not accept
unsolicited requests for funds. If the foundation makes gifts, grants, etc. to individuals or organizations under
other conditions, complete items 2a, 2b, 2c, and 2d. See instructions
a
The name, address, and telephone number or e-mail address of the person to whom applications should be addressed:
Bluestone Giving Foundation
270 Main Street N Suite 300
Stillwater
,
MN
55082
(612) 263-7429
giving@bluestonemd.com
b
The form in which applications should be submitted and information and materials they should include:
N A
c
Any submission deadlines:
N A
d
Any restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
N A
Form
990-PF
(2025)
Form 990-PF (2025)
Page
11
Part XIV
Supplementary Information
(continued)
3 Grants and Contributions Paid During the Year or Approved for Future Payment
Recipient
If recipient is an individual,
show any relationship to
any foundation manager
or substantial contributor
Foundation
status of
recipient
Purpose of grant or
contribution
Amount
Name and address (home or business)
a
Paid during the year
Katherine Muntifering
123 Unavailable St
St Paul
,
MN
55117
N A
Medical Bills
250
Michael Stejskal
38899 County Road 48
Deer River
,
MN
56636
No Relationship
Firewood
590
Jeanne Satterwhite
758 Cortaro Dr
Room 101
Sun City Center
,
FL
33573
No Relationship
Portable O2 Container
1,292
Kathy Ingram
243 Sundance Rd
Apt 104
Sartell
,
MN
56377
No Relationship
Bidet
253
Bonnie Mapes
2925 Regent Ave N
Golden Valley
,
MN
55422
No Relationship
Electric Lift
782
Paulette Muellner
745 S Plaza Drive
Room 35
Mendota Heights
,
MN
55120
No Relationship
Lift Rental
365
Michele Jensen
35249 Superior Lane
PO Box 598
Pequot Lakes
,
MN
56472
No Relationship
Inogen portable oxygen concentrator
150
Judy Hookom
501 1st Street North
Apt 316
Saint Cloud
,
MN
56303
No Relationship
Moving Expenses
500
Cathy Anderson
1760 Irish Rd
Rm 14
Neenah
,
WI
54956
No Relationship
Gift Card for Craft Supplies
100
Judith Ward
14871 Business Parkway
Apt 17
Rosemount
,
MN
55068
No Relationship
Amazon Gift Card
100
Minna Gonzalez
315 Lowry Ave N
Apt 204
Minneapolis
,
MN
55411
No Relationship
Wheel Chair
274
Lynn Fountain
9405 201st Court W
Faribault
,
MN
55021
No Relationship
Hotel Stay
1,000
Ronnie Edgeworth
1717 Plymouth Ave N
202
Minneapolis
,
MN
55411
No Relationship
Grab Bar
210
David Thesing
3387 Lawson Rd
Fort Ripley
,
MN
56449
No Relationship
Strength Training
120
Kenetha Parker
1800 5th Ave NE
Apt E 18
East Grand Forks
,
MN
56721
No Relationship
Application fee for apartment
55
Karin Pudulis
8000 Bass Lake Rd
New Hope
,
MN
55428
No Relationship
Moving Expenses
500
Rashad Austin
2017 N Girard Avenue
Apt 9
Minneapolis
,
MN
55411
No Relationship
Rent and Security Deposit
1,500
Lisa Ferrozzo
6376 Manchester Ave NE
Otsego
,
MN
55301
No Relationship
Dental Procedure
2,000
Donzell Perdue
984 Beech Street
Saint Paul
,
MN
55106
No Relationship
Rent and Security Deposit
1,650
Makenna Watson
1120 Hiawatha Avenue
Apt 202
Hopkins
,
MN
55343
No Relationship
Driving Lessons
490
Miguel Tejeda
161 W George Street
Saint Paul
,
MN
55107
No Relationship
Rent
1,000
Angela Laplant
203 NW 14th St
Apt L4
Grand Rapids
,
MN
55744
No Relationship
Gas Gift Card
36
John Alexander
824 N Parsons Avenue
Brandon
,
FL
33511
No Relationship
Amazon Gift Card
200
Michael Krejci
200 8th St SE
Apt 6
Little Falls
,
MN
56345
No Relationship
Transportation
142
Kevin Semrad
3553 S 41st
412
Milwaukee
,
WI
53221
No Relationship
Personal supplies
80
Terese Haas
728 East Pleasant Street
2402
Milwaukee
,
WI
53202
No Relationship
Table
43
Thomas Guthrie
7222 Lyndale Ave
Richfield
,
MN
55423
No Relationship
Hearing Aids
67
Cynthia Christy
215 S Tousley Ave
New York Mills
,
MN
56567
No Relationship
Clothing
75
Mary Faith Metz
1621 Rivers Bend
323
Wauwatosa
,
WI
53226
No Relationship
Puzzles
15
Mikyla Sundstrom
410 E River Rd
Apt 1105
Brainerd
,
MN
56401
No Relationship
Grabber Tool
11
Coral Cuppy
11900 120th St Sw
Motley
,
MN
56466
No Relationship
Walker
60
Richard Taylor
1466 Larpenteur Ave W
Apt 4
Falcon Heights
,
MN
55113
No Relationship
Calendar Organizer
14
Judy Kienow
1622 N Ullman St
Appleton
,
WI
54911
No Relationship
Adaptable Silverware
76
Donald Gordon
1622 N Ullman St Appleton Wi 54911
Appleton
,
WI
54911
No Relationship
Water Bottle and Hankies
69
Leslie Kolitz
625 Bondow Dr
5a
Neenah
,
WI
54956
No Relationship
Weighted Clothing
157
Andrea Hagen
12987 Sunset View
Merrifield
,
MN
56465
No Relationship
Personal Supplies
80
Carl Buckmaster
11350 Martin Street NW
Room 324
Coon Rapids
,
MN
55433
No Relationship
Weighted Blanket
38
Debra Herbote
710 S 8th St
Apt 3
Brainerd
,
MN
56401
No Relationship
Grab Bar
55
Carolyn Dozler
W235N6350 Hickory Drive
102
Sussex
,
WI
53089
No Relationship
Puzzles
22
Brenda Tackett
17115 Bernard Rd
Brainerd
,
MN
56401
No Relationship
Shower Head
43
Carol Alperin
Rose Arbor Senior Living
16500 92nd Ave N Room 402
Maple Grove
,
MN
55311
No Relationship
Blood Glucose Monitor
25
Ashley Durose
2619 Fred Ln
Brainerd
,
MN
56401
No Relationship
Back Massager
22
Kylia Lamotte
965 40th Ave NE
Apt 902
Columbia Heights
,
MN
55421
No Relationship
Medication Dispenser
21
Rose VanVoorhis
1622 N Ullman St
Appleton
,
WI
54911
No Relationship
Light
116
Dennis Steinberg
1622 N Ullman St
Appleton
,
WI
54911
No Relationship
Fidget Toys
114
Timothy McMillan
5501 Swift Rd
Room 246 A
Sarasota
,
FL
34231
No Relationship
Magnify Tool for Iphone
138
Laurinda Finger
5100 Schroth Lane
C/O Cora Jochman
Appleton
,
WI
54913
No Relationship
Fidget Toys
152
Kathleen Mulligan
1306 Alton St
Apt 301
Saint Paul
,
MN
55116
No Relationship
Adaptable Silverware
78
Judith Ward
14871 Business Parkway
Apt 17
Rosemount
,
MN
55068
No Relationship
Wall Calendar
11
Patricia Jones
1622 N Ullman St
C/O Katie Kreft
Appleton
,
WI
54911
No Relationship
Quilting Supplies
37
Lorraine Wagner
1622 N Ullman St
C/O Katie Kreft
Appleton
,
WI
54911
No Relationship
Craft Supplies
47
Shannon Mann
1324 Prairie Ave SW
Apt 217
Faribault
,
MN
55021
No Relationship
Tablet
171
Carolyn Shanley
6630 HUDSON BLVD
Rm 117
St Paul
,
MN
55128
No Relationship
Wheel Chair
252
John Schneider
478 W Arndt St
Fond Du Lac
,
WI
54935
No Relationship
Alexa Device for Music
41
Chukwubunna Alaike
315 Lowry Ave North
Apt 408
Minneapolis
,
MN
55411
No Relationship
Adjustable Bed Frame
75
David Craig
123 Park Ave SW
NA
Faribault
,
MN
55021
No Relationship
Lift Chair
333
Sheila Eberline
3332 Oak St
Unit A
Brainerd
,
MN
56401
No Relationship
Dog Boarding
536
Michael Blair
5748 Regent Ave N
Crystal
,
MN
55429
No Relationship
Personal Supplies
28
John Ganziano
1320 Oakfield Drive
MC 163
Brandon
,
FL
33511
No Relationship
Personal Supplies
83
Edward Anderson III
7108 W Broadway Avenue
Apt 213
Brooklyn Park
,
MN
55428
No Relationship
Portable Air Conditioner
206
Sherri Frost
4441 HUNTERS RIDGE RD
2A
Minnetonka
,
MN
55345
No Relationship
Pedometer
9
Richard Linder
1801 Gervais Ave
room 107
Maplewood
,
MN
55109
No Relationship
Walker
140
Leon Shambroom
6809 36th Av N
Crystal
,
MN
55427
No Relationship
Shower Supplies
47
Benina Vasquez
17560 W North Ave
116
Brookfield
,
WI
53045
No Relationship
Art Supplies
59
Michelle Gould
25611 110th St
Zimmerman
,
MN
55398
No Relationship
Exercise Equipment
43
Milton Johnson
2533 1st Ave S
Apt 404
Minneapolis
,
MN
55404
No Relationship
Shoes
60
Yvonne Burney
1971 Neal Street
Apt 205
Red Wing
,
MN
55066
No Relationship
Reading Materials
8
Christine McDonald
11001 Bren Road East
Unit 417
Minnetonka
,
MN
55343
No Relationship
Phone
224
Sheldon Jackson-Ellis
3211 24th Ave S
Minneapolis
,
MN
55406
No Relationship
Personal Supplies
16
Evelyn Christopherson
310 Lake Blvd S
Rm 11
Buffalo
,
MN
55313
No Relationship
Television
140
Reema Hardman
219 SW 4th St
Apt J
Brainerd
,
MN
56401
No Relationship
Heating Pad
31
Patricia Johnson
1622 N Ullman St
Appleton
,
WI
54911
No Relationship
Light Therapy
84
John Ashman
525 Shreve Lane
Neenah
,
WI
54956
No Relationship
Coffee Maker
42
Coleen Dicosimo
525 Shreve Lane
Neenah
,
WI
54956
No Relationship
Bongo Drum
54
Mary Blackwood
660 Woelfel Rd
107
Brookfield
,
WI
53045
No Relationship
Wheelchair cup holder
8
Thomas Barbeau
155 5th Ave S
Apt 322
Minneapolis
,
MN
55401
No Relationship
Compression Stockings
12
Marilyn Boe
16500 92nd Avenue North
419
Maple Grove
,
MN
55311
No Relationship
Sling
11
Kristine Ashly
1621 Rivers Bend
105
Wauwatosa
,
WI
53226
No Relationship
Companion Stuff Animal
15
Joanne Stodola
16500 92nd Avenue North
Apt 316
Maple Grove
,
MN
55311
No Relationship
Sling
17
Sandra Fern
409 Jefferson Ave SW
room 107
Watertown
,
MN
55388
No Relationship
Grabber Tool
40
Tara Kasiershot
913 Deer Ridge St NW
Lonsdale
,
MN
55046
No Relationship
Personal Supplies
181
Joellyn Paschkewitz
2501 Summit Ave
218
Waukesha
,
WI
53188
No Relationship
Charging Cord for Laptop
586
Mithila Rahman
4396 Garden Trl
Eagan
,
MN
55123
No Relationship
Exercise Equipment
203
Rolena Jennings
5019 E 54th St
Apt 305
Minneapolis
,
MN
55417
No Relationship
Humidifier
67
Travis Cole
812 N Linden ST
Northfield
,
MN
55057
No Relationship
Medical Alert Bracelet
95
Nancy Loker
2220 Brookview Ct
Room 2
Oshkosh
,
WI
54904
No Relationship
Headphones
42
John Olk
112 Harris Way
Care Partners Hortonville RM15
Hortonville
,
WI
54944
No Relationship
Adaptable Silverware
51
Katie Eklund
123 Unavailable St
St Paul
,
MN
55117
N A
Heating Payment
1,000
Marissa Hall
123 Unavailable St
St Paul
,
MN
55117
N A
Baby Supplies
500
Maria Villarreal-Alvare
415 Armstrong Blvd N
512
SAINT JAMES
,
MN
56081
No Relationship
Gift Card
60
Ann-Marie Kirkhus Johnson
The Emeralds of Faribault 500 1st S
Faribault
,
MN
55021
No Relationship
Utility Payment
1,875
Mary Dittler
793 Tarragon Dr
Liberty 11
Kaukauna
,
WI
54130
No Relationship
Footcare
80
Oliver Schoenheider
2187 Bonnie Lane
St Paul
,
MN
55119
No Relationship
Sound Machine
141
Herman Curry
104 Wheelock Parkway W
St Paul
,
MN
55117
No Relationship
Back Rest
77
BC Services
123 Unavailable St
St Paul
,
MN
55117
No Relationship
Medical Bills
415
Janelle Hoffer
123 Unavailable St
St Paul
,
MN
55117
N A
Security Deposit
500
Alexis Garcia
123 Unavailable St
St Paul
,
MN
55117
N A
car repair
250
Linda Stanke
9056 Buchanan Trail
61
Inver Grove Heights
,
MN
55076
No Relationship
Companion Stuff Animal
85
John Lacey
1984 Oakdale Ave
Apt 219
Oakdale
,
MN
55118
No Relationship
Spay Procedure
199
Cassandra Tellez
900 Hope St
205
Mankato
,
MN
56001
No Relationship
Medication Dispenser
64
Lucia Gorski
Webster Manor
515 S Webster Ave
Omro
,
MN
54963
No Relationship
Companion Stuff Animal
105
Jean Shanley
1984 Oakdale Ave
Apt 218
West St Paul
,
MN
55118
No Relationship
Gift card to Amazon
100
Alfred Swan
2205 Midway Road
Rm 246
MENASHA
,
WI
54952
No Relationship
Magazine Subscription and Poster
23
Kendra Schimke
123 Unavailable St
St Paul
,
MN
55117
N A
Medical Bills
750
Ashden Tran
123 Unavailable St
St Paul
,
MN
55117
N A
Medical Bills
250
Brittanie Hively
123 Unavailable St
St Paul
,
MN
55117
N A
Childcare Costs
480
John Rupert
700 Raintree Rd
Unit A
Mankato
,
MN
56001
No Relationship
Walker
52
Tessa Bossuyt
123 Unavailable St
St Paul
,
MN
55117
N A
Medical Bills
500
Sally Albright
Inspired Living AL
5130 Kelly Rd
Tampa
,
FL
33615
No Relationship
Walker
53
Deb Cilek
C/O Angela DeVito 151 Winona Street
West St Paul
,
MN
55118
No Relationship
Craft Supplies
25
Jean Zwack
11350 martin St NW
205
Coon Rapids
,
MN
55433
No Relationship
Personal Hygenine Supplies
300
Shari Larson
Oak Ridge Assisted Living 1128 Bahl
Rm 302
Hastings
,
MN
55033
No Relationship
Personal Supplies
10
Clarenda Little
825 Selby Ave
825 Selby Ave
St Paul
,
MN
55104
No Relationship
Personal Supplies
26
Donald Childs
525 Shreve Lane
Neenah
,
WI
54956
No Relationship
Bird Supplies
50
Edwin Wallenfang
112 W Harris St
Rm 34
Hortonville
,
WI
54944
No Relationship
Clothing
157
Jeanne Satterwhite
Belvedere Commons of Sun City
758 Cortaro Dr room 101
Sun City Center
,
FL
33573
No Relationship
Oxygen Concentrator
901
Melanie Flores
123 Unavailable St
St Paul
,
MN
55117
N A
Medical Bills
250
Carnicia Armstrong
123 Unavailable St
St Paul
,
MN
55117
N A
Insurance Bill
400
Quintin Love Sr
600 S 5th ST
apt 216
Le Sueur
,
MN
56058
No Relationship
Car Repair
850
Patricia Bub
112 Harris Way
Rm 19
Hortonville
,
WI
54944
No Relationship
Water Pik
30
Karoline Moe
Summit Hill 1824 Old Hudson Rd
Apt 711
St Paul
,
MN
55119
No Relationship
Laptop Computer
82
Farrell Vangsness
9279 N Port Washington Rd
Milwaukee
,
WI
53217
No Relationship
Food
13
Shirley Stier
1463 Kenwood Dr
C/O Tanya Neubert
Menasha
,
WI
54952
No Relationship
Weighted Blanket
207
Harriet Davis
4350 Chippewa Ct
APT 315
Medina
,
MN
55340
No Relationship
Personal Supplies
163
Paula Andrews
Osseo Gardens 525 2nd St SE
13
Osseo
,
MN
55369
No Relationship
Moving Expenses
613
Nicole Sumrall
123 Unavailable St
St Paul
,
MN
55117
N A
Utility Payment
290
Richard Leekley
500 S 10th St apt 101
Minneapolis
,
MN
55404
No Relationship
Moving Expenses
765
Richard Leekley
500 S 10th St apt 101
Minneapolis
,
MN
55404
No Relationship
Moving Expenses
1,461
Leroy Strandberg
35 Korda Dr
Duluth
,
MN
55808
No Relationship
Wheelchair ramp
101
Dante Fox
198 E Sanborn
Apt 2
Winona
,
MN
55987
No Relationship
Dental Procedure
122
Danielle Boettcher
123 Unavailable St
St Paul
,
MN
55117
N A
Mortgage Payment
500
Kiette Murphy Jones
3025 Harbor Ln N
APT 206
Plymouth
,
MN
55447
No Relationship
Blood Pressure Cuff
21
Dacron Whitelow
219 Thompson Ave East
West St Paul
,
MN
55118
No Relationship
Gift Card to LA Fitness
300
Heather Christensen
400 2nd Ave
Bovey
,
MN
55709
No Relationship
Hotel Stay
122
Jacqueline Johnson
1225 Westminister St
Apt 15
St Paul
,
MN
55130
No Relationship
Walker
52
Alexis Garcia
123 Unavailable St
St Paul
,
MN
55117
N A
Walmart Gift Card
300
Donald Schmitt
201 Park Row
Apt 109
St Peter
,
MN
56082
No Relationship
Rent
470
Harriet Davis
4350 Chippewa Ct
room 315
Medina
,
MN
55340
No Relationship
Personal Supplies
65
Abdifatah Egal
820 37th Avenue North
St Cloud
,
MN
56303
No Relationship
Shoes
116
Total
.................................
3a
35,556
b
Approved for future payment
Total
.................................
3b
Form
990-PF
(2025)
Form 990-PF (2025)
Page
12
Part XV-A
Analysis of Income-Producing Activities
Enter gross amounts unless otherwise indicated.
Unrelated business income
Excluded by section 512, 513, or 514
(e)
Related or exempt
function income
(See instructions.)
1
Program service revenue:
(a)
Business code
(b)
Amount
(c)
Exclusion code
(d)
Amount
a
0
0
0
b
0
0
0
c
0
0
0
d
0
0
0
e
0
0
0
f
0
0
0
0
0
0
g
Fees and contracts from government agencies
2
Membership dues and assessments
....
0
0
0
3
Interest on savings and temporary cash
investments
...........
0
0
0
4
Dividends and interest from securities
....
0
0
0
5
Net rental income or (loss) from real estate:
a
Debt-financed property
......
0
0
0
b
Not debt-financed property
.....
0
0
0
6
Net rental income or (loss) from personal property
0
0
0
7
Other investment income
.....
0
0
0
8
Gain or (loss) from sales of assets other than
inventory
............
0
0
0
9
Net income or (loss) from special events:
0
0
0
10
Gross profit or (loss) from sales of inventory
0
0
0
11
Other revenue:
a
0
0
0
b
0
0
0
c
0
0
0
d
0
0
0
e
0
0
0
12
Subtotal. Add columns (b), (d), and (e)
..
0
0
0
13
Total.
Add line 12, columns (b), (d), and (e)
..................
13
0
(See worksheet in line 13 instructions to verify calculations.)
Part XV-B
Relationship of Activities to the Accomplishment of Exempt Purposes
Line No.
Explain below how each activity for which income is reported in column (e) of Part XV-A contributed importantly to
the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
instructions.)
Form
990-PF
(2025)
Form 990-PF (2025)
Page
13
Part XVI
Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
1
Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
Yes
No
a
Transfers from the reporting foundation to a noncharitable exempt organization of:
(1)
Cash
...................................
1a(1)
No
(2)
Other assets
.................................
1a(2)
No
b
Other transactions:
(1)
Sales of assets to a noncharitable exempt organization
....................
1b(1)
No
(2)
Purchases of assets from a noncharitable exempt organization
..................
1b(2)
No
(3)
Rental of facilities, equipment, or other assets
.......................
1b(3)
No
(4)
Reimbursement arrangements
...........................
1b(4)
No
(5)
Loans or loan guarantees
.............................
1b(5)
No
(6)
Performance of services or membership or fundraising solicitations
................
1b(6)
No
c
Sharing of facilities, equipment, mailing lists, other assets, or paid employees
..............
1c
No
d
If the answer to any of the above is "Yes," complete the following schedule. Column
(b)
should always show the fair market value
of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
in any transaction or sharing arrangement, show in column
(d)
the value of the goods, other assets, or services received.
(a)
Line No.
(b)
Amount involved
(c)
Name of noncharitable exempt organization
(d)
Description of transfers, transactions, and sharing arrangements
2a
Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
described in section 501(c) (other than section 501(c)(3)) or in section 527?
...........
Yes
No
b
If "Yes," complete the following schedule.
(a)
Name of organization
(b)
Type of organization
(c)
Description of relationship
Sign Here
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
May the IRS discuss this return
with the preparer shown below?
See instructions.
Yes
No
Signature of officer or trustee
Date
Title
Paid Preparer Use Only
Preparer's name
Preparer's Signature
Date
Check if self-
employed
PTIN
Firm's name
Firm's EIN
Firm's address
Phone no.
Form
990-PF
(2025)
Additional Data
Software ID:
25022704
Software Version:
V2.0
Form 990PF - Special Condition Description:
Special Condition Description
-
TIN:
Schedule B
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors
Attach to Form 990, 990-EZ, or 990-PF.
Go to
www.irs.gov/Form990
for the latest information.
OMB No. 1545-0047
Name of the organization
BLUESTONE GIVING FOUNDATION
Employer identification number
46-5218477
Organization type
(check one):
Filers of:
Section:
Form 990 or 990-EZ
501(c)(
) (enter number) organization
4947(a)(1) nonexempt charitable trust
not
treated as a private foundation
527 political organization
Form 990-PF
501(c)(3) exempt private foundation
4947(a)(1) nonexempt charitable trust treated as a private foundation
501(c)(3) taxable private foundation
Check if your organization is covered by the
General Rule
or a
Special Rule.
Note:
Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.
Special Rules
For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 33
1
/3
% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of
(1)
$5,000 or
(2)
2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000
exclusively
for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions
exclusively
for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an
exclusively
religious, charitable, etc., purpose. Don't complete any of the parts unless the
General Rule
applies to this organization because it received
nonexclusively
religious, charitable, etc., contributions totaling $5,000 or more during the year
.........
$
Caution:
An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it
must
answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613X
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 2025)
Page
2
Name of organization
BLUESTONE GIVING FOUNDATION
Employer identification number
46-5218477
Part I
Contributors
(see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
1
Bluestone Employees
270 Main Street N Ste 300
Stillwater
,
MN
55082
$
35,928
Person
Payroll
Noncash
(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
$
Person
Payroll
Noncash
(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
$
Person
Payroll
Noncash
(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
$
Person
Payroll
Noncash
(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
$
Person
Payroll
Noncash
(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
$
Person
Payroll
Noncash
(Complete Part II for noncash contributions.)
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page
3
Name of organization
BLUESTONE GIVING FOUNDATION
Employer identification number
46-5218477
Part II
Noncash Property
(see instructions). Use duplicate copies of Part II if additional space is needed.
(a)
No. from Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions)
(d)
Date received
$
(a)
No. from Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions)
(d)
Date received
$
(a)
No. from Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions)
(d)
Date received
$
(a)
No. from Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions)
(d)
Date received
$
(a)
No. from Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions)
(d)
Date received
$
(a)
No. from Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions)
(d)
Date received
$
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page
4
Name of organization
BLUESTONE GIVING FOUNDATION
Employer identification number
46-5218477
Part III
Exclusively
religious, charitable, etc., contributions to organizations described in section 501(c) (7), (8), or (10) that total more than $1,000 for the year from any one contributor.
Complete columns
(a)
through
(e) and
the following line entry. For organizations completing Part III, enter the total of
exclusively
religious, charitable, etc., contributions of
$1,000 or less
for the year. (Enter this information once. See instructions.)
$
Use duplicate copies of Part III if additional space is needed.
(a)
No. from Part I
(b) Purpose of gift
(c) Use of gift
(d) Description of how gift is held
(e) Transfer of gift
Transferee's name, address, and ZIP 4
Relationship of transferor to transferee
(a)
No. from Part I
(b) Purpose of gift
(c) Use of gift
(d) Description of how gift is held
(e) Transfer of gift
Transferee's name, address, and ZIP 4
Relationship of transferor to transferee
(a)
No. from Part I
(b) Purpose of gift
(c) Use of gift
(d) Description of how gift is held
(e) Transfer of gift
Transferee's name, address, and ZIP 4
Relationship of transferor to transferee
(a)
No. from Part I
(b) Purpose of gift
(c) Use of gift
(d) Description of how gift is held
(e) Transfer of gift
Transferee's name, address, and ZIP 4
Relationship of transferor to transferee
Schedule B (Form 990) (Rev. 1-2025)
Additional Data
Software ID:
Software Version:
-
TIN:
TY 2025 OtherExpensesSchedule
Name:
BLUESTONE GIVING FOUNDATION
EIN:
46-5218477
Software ID:
25022704
Software Version:
V2.0
Description
Revenue and Expenses per Books
Net Investment Income
Adjusted Net Income
Disbursements for Charitable Purposes
Tax Filings
40
0
0
40
Bank Fees
35
0
0
35
Bluestone Giving Foundation Tshirts
418
0
0
418