Tax filings show a large discrepancy between what the Luanne Elise Foundation reported to the IRS and grants another nonprofit reported sending it. The Coweta-area charity reported gross receipts under $50,000 in 2023, while the Pledgeling Foundation reported a $894,369 grant to it that year.
The filings are among the records examined in Oklahoma Watch’s reporting on the Wagoner County charity, run by Bruce and Catherine Keltner. The foundation reported gross receipts under $50,000 again in 2024. Pledgeling, which processes donations from celebrity auction site Charitybuzz, reported a $263,838 grant to the foundation that year. Its tax filing lists the 2023 grant as cash for general purposes.
The foundation is named for Luanne Elise Keltner, who died in 2010 at age 34. It says its mission is to help Oklahoma children and adults facing challenges. Its website says it has provided more than 30,000 meals to rural children and families since the COVID-19 pandemic. Oklahoma Watch found one available confirmation of that figure, a Growing the Grocer blog post published April 5, 2022, which also noted support from former NFL tight end Rob Gronkowski.
What the Foundation’s IRS Filings Show
Oklahoma Watch reported that the foundation submitted only Form 990-N, the IRS’s simplified e-Postcard, for six consecutive years. The IRS generally permits organizations with gross receipts normally of $50,000 or less to file the e-Postcard instead of Form 990 or 990-EZ. That threshold describes eligibility for the filing option; it does not confirm whether the foundation’s reported figures were accurate in any particular year.
What an E-Postcard Does — and Doesn’t — Disclose
A Form 990-N does not state a specific revenue amount or provide further financial details, according to ProPublica’s Nonprofit Explorer. As a result, those postcard filings do not show how much the foundation received in grants; the filing threshold alone does not resolve the difference between the foundation’s reported receipts and Pledgeling’s grant figures. The IRS says organizations that fail to file required annual returns or notices for three consecutive years automatically lose tax-exempt status. That general rule does not establish that the Luanne Elise Foundation was revoked. The IRS Tax Exempt Organization Search provides access to an organization’s tax-exempt status and filings.
The foundation’s website lists Catherine Keltner as president and Bruce Keltner as secretary and treasurer, and identifies only the two as board members. The couple run the organization from a residence they own, according to the Wagoner County Assessor’s Office. Although the foundation says it was founded in 2017, Oklahoma Watch reported that state records show it was incorporated Dec. 31, 2019, with its registration effective Jan. 14, 2020. The IRS approved it as a 501(c)(3) public charity in 2020. State filings list Bruce, Catherine and Bradley Keltner as the people who established it with the Oklahoma Secretary of State.
Charity Auctions and Pledgeling Grants
Charitybuzz listings identify the Luanne Elise Foundation as a beneficiary through Pledgeling. The site lists 3,140 closed auction items benefiting the foundation. A 2023 listing for Country Music Awards red-carpet access said net proceeds would go to Pledgeling, which would grant the money, less fees, to the foundation. Oklahoma Watch also reported that a 2025 auction offering a chance to catch a pass from Kansas City Chiefs quarterback Patrick Mahomes, with an autographed photo of the moment, named the foundation as beneficiary through Pledgeling.
Other past Charitybuzz items tied to the foundation have included a Barry Sanders-signed Detroit Lions helmet, a John McEnroe-signed tennis ball, a tennis game with Andre Agassi, a weekend in Montana with actor Billy Bob Thornton and his band the Boxmasters, a Jay Leno-led tour of his car garage, and a baseball signed by Donald Trump. Where that auction money ultimately went remains unclear, per Oklahoma Watch’s reporting. Oklahoma Watch also reported it was unable to reach Pledgeling or Charitybuzz for comment.
A Separate Federal Lawsuit Tied to a Family Business
Oklahoma Watch reported that it could not confirm any lawsuit filed against the Luanne Elise Foundation. It did find an active federal case against a separate business, Goats Only, a Delaware limited liability company owned by Bradley Keltner. Allied Debt Collection of Virginia sued Bradley Keltner and Goats Only in March, alleging that the company failed to deliver on a $57.7 million contract for a star-studded video production. Goats Only’s website promotes an events calendar it says will launch soon, and its Instagram account includes photos of celebrity athletes, including Mahomes.
During an Oklahoma Watch visit to the foundation’s residence on Nov. 9, Bruce Keltner said the organization was tied up in a court case. Catherine Keltner told the outlet, “You just have to talk to our lawyers,” and said attorneys knew about the information requests and would contact the newsroom. Oklahoma Watch reported that the attorneys had not responded by publication and that the outlet could not reach the foundation after multiple calls, messages and emails. The foundation’s website, which the outlet said included six testimonials using only partial names, reappeared online Nov. 10.
What the Filing Discrepancy Could Mean
Nonprofit attorney Jeri Holmes told Oklahoma Watch that unreported income can obscure where money goes and draw IRS scrutiny, and that income inconsistent with a tax return can raise an unfiled-return issue. Holmes said failure to report income is a crime. She also said public charities should serve a public purpose, have public support and maintain a board independent and loyal to the public. The IRS recommends at least three directors unrelated to a charity’s daily operations, Holmes said; Oklahoma law requires at least one director and does not restrict how that director may be related to the organization.
Pledgeling reported making pass-through grants to roughly 23,000 organizations in 2023, according to its tax filing. The filings establish the amounts Pledgeling reported granting to the Luanne Elise Foundation and the foundation’s reported gross receipts, but they do not explain the discrepancy or establish what happened to the money. As News On 6 first reported, questions about the donations and family oversight remained unanswered by the foundation or its attorneys as of publication.
