STRATEGY STUDIO / PUBLIC DATA EXPLORER

B & L FOUNDATION: Form 990PF, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
B & L FOUNDATION (EIN 74-2425299)
Tax period
2022-10-01 to 2023-09-30
Filed
2024-01-16
IRS object ID
202440169349101519
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-01-16T18:25:27-05:00ReturnTs
Tax Period End2023-09-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN870637407PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SAVAGE ESPLIN & RADMALL PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line120 N MAIN ST STE 402AddressLine1Txt
CityST GEORGECityNm
State AbbreviationUTStateAbbreviationCd
ZIP84770ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2022-10-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN742425299EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1B&L FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlB&LFBusinessNameControlTxt
Phone4356271127PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1169 S CRESTLINE DRIVEAddressLine1Txt
CityST GEORGECityNm
State AbbreviationUTStateAbbreviationCd
ZIP84770ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonFAE B LEWISPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone4356271127PhoneNum
Signature2024-01-02SignatureDt

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstFAE BPersonFirstNm
Person LastLEWISPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRYAN N CRAMER CPAPreparerPersonNm
PTINP00633789PTIN
Phone4356736195PhoneNum
Preparation2024-01-02PreparationDt
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$661,861FMVAssetsEOYAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$10,636InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$10,636InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$10,636InterestOnSavingsAdjNetIncmAmt
Dividends Rev And Expnss$22,984DividendsRevAndExpnssAmt
Dividends Net Invst Incm$22,984DividendsNetInvstIncmAmt
Dividends Adj Net Incm$22,984DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss-$15,911NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$1,018,541GrossSalesPriceAmt
Total Rev And Expnss$17,709TotalRevAndExpnssAmt
Total Net Invst Incm$33,620TotalNetInvstIncmAmt
Total Adj Net Incm$33,620TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$2,850AccountingFeesRevAndExpnssAmt
Taxes Rev And Expnss$81TaxesRevAndExpnssAmt
Other Expenses Rev And Expnss$26,550OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$4,625OtherExpensesNetInvstIncmAmt
Other Expenses Dsbrs Chrtbl$21,925OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$29,481TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$4,625TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$21,925TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$52,400ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$52,400ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$81,881TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$4,625TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$74,325TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$64,172ExcessRevenueOverExpensesAmt
Net Investment Income$28,995NetInvestmentIncomeAmt
Adjusted Net Income$33,620AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$648,134CashBOYAmt
Cash EOY$575,407CashEOYAmt
Cash EOYFMV$575,407CashEOYFMVAmt
Other Investments BOY$86,926OtherInvestmentsBOYAmt
Other Investments EOY$86,454OtherInvestmentsEOYAmt
Other Investments EOYFMV$86,454OtherInvestmentsEOYFMVAmt
Total Assets BOY$735,060TotalAssetsBOYAmt
Total Assets EOY$661,861TotalAssetsEOYAmt
Total Assets EOYFMV$661,861TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Retained Earning BOY$735,060RetainedEarningBOYAmt
Retained Earning EOY$661,861RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$735,060TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$661,861TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$735,060TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$661,861TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$735,060TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$64,172ExcessRevenueOverExpensesAmt
Subtotal$670,888SubtotalAmt
Other Decreases$9,027OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$661,861TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp

FieldValueIRS element (for citing)
PropertyVARIOUS PUBLICLY TRADED SECURITIESPropertyDesc
How AcquiredPHowAcquiredCd
Gross Sales Price$1,010,537GrossSalesPriceAmt
Cost Or Other Basis$1,034,452CostOrOtherBasisAmt
Gain Or Loss-$23,915GainOrLossAmt
Gains Minus Excess Or Losses-$23,915GainsMinusExcessOrLossesAmt
FieldValueIRS element (for citing)
Capital Gain Net Income-$15,911CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$403InvestmentIncomeExciseTaxAmt
Subtotal$403SubtotalAmt
Tax Based On Investment Income$403TaxBasedOnInvestmentIncomeAmt
Tax Due$403TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt
Individual With BooksFAE LEWISIndividualWithBooksNm
Phone4356271127PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1169 S CRESTLINE DRIVEAddressLine1Txt
CityST GEORGECityNm
State AbbreviationUTStateAbbreviationCd
ZIP84790ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnYes (true)PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Acts Fail To Qlfy As ExceptionsfalseActsFailToQlfyAsExceptionsInd
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYfalseUndistributedIncomePYInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
FAE B LEWIS
169 S CRESTLINE DRIVEST GEORGEUT84790PRESIDENT1.00$0$0$0
BRENDA L PRICE
2406 E PROSPECT STSEATTLEWA98112TRUSTEE1.00$0$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

FieldValueIRS element (for citing)
Description1GENEALOGICAL RESEARCHDescription1Txt
Expenses1$21,925Expenses1Amt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$656,942AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$39,415AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$696,357TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$696,357AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$10,445CashDeemedCharitableAmt
Net Vl Noncharitable Assets$685,912NetVlNoncharitableAssetsAmt
Minimum Investment Return$34,296MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$34,296MinimumInvestmentReturnAmt
Tax Based On Investment Income$403TaxBasedOnInvestmentIncomeAmt
Total Tax$403TotalTaxAmt
Distributable Before Adj$33,893DistributableBeforeAdjAmt
Distributable Before Ded$33,893DistributableBeforeDedAmt
Distributable As Adjusted$33,893DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$74,325ExpensesAndContributionsAmt
Qualifying Distributions$74,325QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$33,893DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$205,699ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$98,198ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$148,687ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$73,878ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$30,190ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$556,652TotalExcessDistributionCyovAmt
Qualifying Distributions$74,325QualifyingDistributionsAmt
Applied To Current Year$33,893AppliedToCurrentYearAmt
Remaining Distri From Corpus$40,432RemainingDistriFromCorpusAmt
Total Corpus$597,084TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$205,699ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$391,385ExcessDistriCyovToNextYrAmt
Excess From Year4$98,198ExcessFromYear4Amt
Excess From Year3$148,687ExcessFromYear3Amt
Excess From Year2$73,878ExcessFromYear2Amt
Excess From Year1$30,190ExcessFromYear1Amt
Excess From Current Year$40,432ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (2 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
LDS CHURCH
50 EAST NORTH TEMPLE STSALT LAKE CITYUT84150CHARITABLE DONATION$12,400
LIFTING HANDS INTERNATIONAL
169 S CRESTLINE DRST GEORGEUT84770CHARITABLE DONATIONS$40,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$52,400TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$10,636ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$22,984ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion-$15,911ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$17,709ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$17,709TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryINDIRECT ACCOUNTING FEESCategoryTxt
Amt$2,850Amt

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp

FieldValueIRS element (for citing)
Category Or ItemOTHER INVESTMENTSCategoryOrItemTxt
Listed At Cost Or FMVFMVListedAtCostOrFMVCd
Book Value$86,454BookValueAmt
EOYFMV$86,454EOYFMVAmt

Other Decreases Schedule OtherDecreasesSchedule

Other Decreases Detail OtherDecreasesDetail

FieldValueIRS element (for citing)
DescUNREALIZED INVESTMENT LOSSESDesc
Amt$9,027Amt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (4 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmtNet Investment IncomeNetInvestmentIncomeAmt
EXPENSES
GENEALOGICAL RESEARCH$21,925$21,925
INVESTMENT EXPENSES$4,625$4,625
MISCELLANEOUS

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxtAmtAmt
FEDERAL TAXES$71
BUSINESS REGISTRATION$10