YAS FOUNDATION INC: Form 990PF, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- YAS FOUNDATION INC (EIN 46-4529238)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-02-27
- IRS object ID
- 202410589349100721
- Schema version
- 2023v4.0
- 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
- Form 990-PF
- Schedule B
- Accounting Fees Schedule
- Amortization Schedule
- Investments Govt Obligations Sch
- Land Etc Schedule2
- Legal Fees Schedule
- Other Assets Schedule
- Other Expenses Schedule
- Other Increases Schedule
- Other Professional Fees Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-02-27T16:31:45-06:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 042442519 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EDELSTEIN & COMPANY LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 160 FEDERAL STREET 9TH FLOOR | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02110 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 464529238 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | YAS FOUNDATION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | YASF | BusinessNameControlTxt |
| Phone | 6039299402 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 133 CLARENDON STREET 171431 | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02117 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROUZBEH YASSINI-FARD | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 6039299402 | PhoneNum |
| Signature | 2024-02-27 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | ROUZBEH | PersonFirstNm |
| Person Last | YASSINI-FARD | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | EUGENE BORGONZI | PreparerPersonNm |
| PTIN | P01269879 | PTIN |
| Phone | 6172276161 | PhoneNum |
| Preparation | 2024-02-27 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $316,912 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $484,997 | ContriRcvdRevAndExpnssAmt |
| Interest On Sav Rev And Expnss | $7,828 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $7,828 | InterestOnSavNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $9,563 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $494,560 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $445,330 | CapGainNetIncmNetInvstIncmAmt |
| Total Rev And Expnss | $502,388 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $453,158 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $0 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $0 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $0 | CompOfcrDirTrstDsbrsChrtblAmt |
| Legal Fees Rev And Expnss | $54,893 | LegalFeesRevAndExpnssAmt |
| Legal Fees Net Invst Incm | $0 | LegalFeesNetInvstIncmAmt |
| Legal Fees Dsbrs Chrtbl | $54,893 | LegalFeesDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $3,500 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $1,750 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $1,750 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $1,011 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $1,011 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $0 | OtherProfFeesDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $3,334 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $0 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $144 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $62,738 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $2,761 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $56,787 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $190,966 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $190,966 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $253,704 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $2,761 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $247,753 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $248,684 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $450,397 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sav And Temp Cash Invst BOY | $47,757 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $265,878 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $265,878 | SavAndTempCashInvstEOYFMVAmt |
| US Government Obligations BOY | $0 | USGovernmentObligationsBOYAmt |
| US Government Obligations EOY | $33,788 | USGovernmentObligationsEOYAmt |
| US Govt Obligations EOYFMV | $33,788 | USGovtObligationsEOYFMVAmt |
| Land Bldg Equip Cost Or Other Bss | $33,456 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $31,861 | LandBldgEquipAccumDeprecAmt |
| Land BOY | $4,785 | LandBOYAmt |
| Land EOY | $1,595 | LandEOYAmt |
| Land EOYFMV | $1,595 | LandEOYFMVAmt |
| Other Assets BOY | $15,651 | OtherAssetsBOYAmt |
| Other Assets EOY | $15,651 | OtherAssetsEOYAmt |
| Other Assets EOYFMV | $15,651 | OtherAssetsEOYFMVAmt |
| Total Assets BOY | $68,193 | TotalAssetsBOYAmt |
| Total Assets EOY | $316,912 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $316,912 | TotalAssetsEOYFMVAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Capital Stock BOY | $0 | CapitalStockBOYAmt |
| Capital Stock EOY | $0 | CapitalStockEOYAmt |
| Additional Paid In Capital BOY | $0 | AdditionalPaidInCapitalBOYAmt |
| Additional Paid In Capital EOY | $0 | AdditionalPaidInCapitalEOYAmt |
| Retained Earning BOY | $68,193 | RetainedEarningBOYAmt |
| Retained Earning EOY | $316,912 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $68,193 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $316,912 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $68,193 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $316,912 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $68,193 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $248,684 | ExcessRevenueOverExpensesAmt |
| Other Increases | $35 | OtherIncreasesAmt |
| Subtotal | $316,912 | SubtotalAmt |
| Other Decreases | $0 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $316,912 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Property | SALE OF PUBLICLY TRADED SECURITIES | PropertyDesc |
| Gross Sales Price | $494,560 | GrossSalesPriceAmt |
| Cost Or Other Basis | $49,230 | CostOrOtherBasisAmt |
| Gain Or Loss | $445,330 | GainOrLossAmt |
| Gains Minus Excess Or Losses | $445,330 | GainsMinusExcessOrLossesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $445,330 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $6,261 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $6,261 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $6,261 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $0 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $0 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $0 | TotalPaymentsAndCreditsAmt |
| Form2220 Attached | Yes (X) | Form2220AttachedInd |
| Es Penalty | $300 | EsPenaltyAmt |
| Tax Due | $6,561 | TaxDueAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | 0 | LegislativePoliticalActyInd |
| More Than100 Spent | 0 | MoreThan100SpentInd |
| Form1120 POL Filed | 0 | Form1120POLFiledInd |
| Section4955 Organization Tax | $0 | Section4955OrganizationTaxAmt |
| Section4955 Managers Tax | $0 | Section4955ManagersTaxAmt |
| Tax Reimbursed | $0 | TaxReimbursedAmt |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | 0 | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (1) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (1) | AtLeast5000InAssetsInd |
| Org Report Or Register State | MA | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (1) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | 0 | PrivateOperatingFoundationInd |
| New Substantial Contributors | 0 | NewSubstantialContributorsInd |
| Own Controlled Entity | 0 | OwnControlledEntityInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (1) | ComplyWithPublicInspRqrInd |
| Website Address | PLANETBROADBAND.COM | WebsiteAddressTxt |
| Individual With Books | PAYMANEH YASSINI-FARD | IndividualWithBooksNm |
| Phone | 6039299444 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 54 OCEAN BLVD | AddressLine1Txt |
| City | NORTH HAMPTON | CityNm |
| State Abbreviation | NH | StateAbbreviationCd |
| ZIP | 03862 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | 0 | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | 0 | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | 0 | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | 0 | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | 0 | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | 0 | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | 0 | PaymentToGovernmentOfficialInd |
| Uncorrected Prior Acts | 0 | UncorrectedPriorActsInd |
| Undistributed Income PY | 0 | UndistributedIncomePYInd |
| Business Holdings | 0 | BusinessHoldingsInd |
| Jeopardy Investments | 0 | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | 0 | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | 0 | InfluenceLegislationInd |
| Influence Election | 0 | InfluenceElectionInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Noncharitable Purpose | 0 | NoncharitablePurposeInd |
| Transactions Fail To Qlfy As Exc | 0 | TransactionsFailToQlfyAsExcInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|---|---|---|---|
| PAYMANEH YASSINI-FARD | ||||||||
| 54 OCEAN BLVD | NORTH HAMPTON | NH | 03862 | PRESIDENT/DIRECTOR | 1.00 | $0 | $0 | $0 |
| ROUZBEH YASSINI-FARD | ||||||||
| 54 OCEAN BLVD | NORTH HAMPTON | NH | 03862 | TREASURER/DIRECTOR | 1.00 | $0 | $0 | $0 |
| ALFRED C TORRISI | ||||||||
| 191 CONVENTRY LANE | NORTH ANDOVER | MA | 01845 | CLERK/DIRECTOR | 1.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Other Employee Paid Over50k | 0 | OtherEmployeePaidOver50kCnt |
Compensation Of Hghst Pd Cntrct CompensationOfHghstPdCntrctGrp
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROPES & GRAY LLP | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 800 BOYLSTON STREET | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02199 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Service Type | LEGAL SERVICES | ServiceTypeTxt |
| Compensation | $54,893 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contractor Paid Over50k | 0 | ContractorPaidOver50kCnt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $1,408 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $218,309 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $219,717 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $219,717 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $3,296 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $216,421 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $10,821 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $10,821 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $6,261 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $6,261 | TotalTaxAmt |
| Distributable Before Adj | $4,560 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $4,560 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $4,560 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $247,753 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $247,753 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $4,560 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr5 | $69,150 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $48,171 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $14,248 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $4,499 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $58,585 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $194,653 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $247,753 | QualifyingDistributionsAmt |
| Applied To Year1 | $0 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $4,560 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $243,193 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $437,846 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $0 | PriorYearUndistributedIncmAmt |
| Prior Year Deficiency Or Tax | $0 | PriorYearDeficiencyOrTaxAmt |
| Taxable1 | $0 | Taxable1Amt |
| Taxable2 | $0 | Taxable2Amt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Corpus Distri170b1 E Or4942g3 | $0 | CorpusDistri170b1EOr4942g3Amt |
| Excess Distri Cyov From Yr5 | $69,150 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $368,696 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $48,171 | ExcessFromYear4Amt |
| Excess From Year3 | $14,248 | ExcessFromYear3Amt |
| Excess From Year2 | $4,499 | ExcessFromYear2Amt |
| Excess From Year1 | $58,585 | ExcessFromYear1Amt |
| Excess From Current Year | $243,193 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | ROUZBEH YASSINI-FARD | ContributingManagerNm |
Application Submission Info ApplicationSubmissionInfoGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person | ROUZBEH YASSINI-FARD | RecipientPersonNm |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 133 CLARENDON ST 171431 | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02116 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Phone | 6039299402 | RecipientPhoneNum |
| Recipient Email Address | ROUZBEH@YAS.COM | RecipientEmailAddressTxt |
| Form And Info And Materials | YAS FOUNDATION'S IRS APPROVED FORMAT | FormAndInfoAndMaterialsTxt |
| Submission Deadlines | PRIOR TO ATTENDANCE | SubmissionDeadlinesTxt |
| Restrictions On Awards | CHARITABLE & EDUCATIONAL | RestrictionsOnAwardsTxt |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (3 entries)
| Address Line1RecipientForeignAddress/AddressLine1Txt | CityRecipientForeignAddress/CityNm | CountryRecipientForeignAddress/CountryCd | Foreign PostalRecipientForeignAddress/ForeignPostalCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt | Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Address Line2RecipientForeignAddress/AddressLine2Txt | Province Or StateRecipientForeignAddress/ProvinceOrStateNm |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DANIEL MAKTABI | |||||||||||||
| UNIVERSITY OF SALFORD 43 CRESCENT | SALFORD | UK | M5 4WT | NONE | I | SCHOLARSHIP | $6,139 | ||||||
| UNIVERSITY OF NEW HAMPSHIRE | |||||||||||||
| N/A | GOV | PROGRAM SUPPORT | $147,000 | 105 MAIN STREET | DURHAM | NH | 03824 | ||||||
| SADEQ FALLAHTAFI | |||||||||||||
| UNIVERSITY OF CALGARY 2500 | CALGARY | CA | T2N 1N4 | NONE | I | SCHOLARSHIP | $37,827 | UNIVERSITY DRIVE NW | ALBERTA | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $190,966 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $7,828 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $9,563 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $17,391 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $17,391 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | 0 | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | 0 | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | 0 | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | 0 | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | 0 | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | 0 | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | 0 | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | 0 | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | 0 | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | 0 | RelationshipsNonchrtblEOInd |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 1 | ContributorNum |
| Contributor Person | ROUZBEH YASSINI-FARD | ContributorPersonNm |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 54 OCEAN BOULEVARD | AddressLine1Txt |
| City | NORTH HAMPTON | CityNm |
| State Abbreviation | NH | StateAbbreviationCd |
| ZIP | 03862 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | $484,997 | TotalContributionsAmt |
| Noncash Contribution | Yes (X) | NoncashContributionInd |
Non Cash Property Contribution NonCashPropertyContributionGrp (7 entries)
| ContributorContributorNum | Noncash PropertyNoncashPropertyDesc | Fair Market ValueFairMarketValueAmt | ReceivedReceivedDt |
|---|---|---|---|
| 1 | 200 SHARES ALPHABET INC CL C | $24,658 | 2023-05-24 |
| 1 | 200 SHARES ALPHABET INC CL A | $24,512 | 2023-05-24 |
| 1 | 100 SHARES AMAZON.COM INC | $11,499 | 2023-05-24 |
| 1 | 1,350 SHARES APPLE INC | $231,606 | 2023-05-24 |
| 1 | 100 SHARES BROADCOM INC | $68,650 | 2023-05-24 |
| 1 | 100 SHARES HOME DEPOT INC | $29,494 | 2023-05-24 |
| 1 | 300 SHARES MICROSOFT CORP | $94,578 | 2023-05-24 |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ACCOUNTING & TAX PREPARATION FEES | CategoryTxt |
| Amt | $3,500 | Amt |
| Net Investment Income | $1,750 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $1,750 | DisbursementsCharitablePrpsAmt |
Amortization Schedule AmortizationSchedule
Amortization Schedule Detail AmortizationScheduleDetail (3 entries)
| Amortized ExpensesAmortizedExpensesDesc | Acquired Completed Or ExpendedAcquiredCompletedOrExpendedDt | AmortizedAmortizedAmt | Deduction For Prior YearsDeductionForPriorYearsAmt | Amortization PeriodAmortizationPeriodRt | Net Investment IncomeNetInvestmentIncomeAmt | Total AmortizationTotalAmortizationAmt | Current Year AmortizationCurrentYearAmortizationAmt |
|---|---|---|---|---|---|---|---|
| WEBSITE | 2018-08-08 | $17,000 | $17,000 | 36.000000000000 | $0 | $17,000 | |
| WEBSITE | 2019-06-01 | $6,886 | $6,886 | 36.000000000000 | $0 | $6,886 | |
| WEBSITE | 2021-06-30 | $9,570 | $4,785 | 36.000000000000 | $0 | $7,975 | $3,190 |
Investments Govt Obligations Sch InvestmentsGovtObligationsSch
| Field | Value | IRS element (for citing) |
|---|---|---|
| US Govt Obligations Book Vl EOY | $33,788 | USGovtObligationsBookVlEOYAmt |
| US Govt Obligations EOYFMV | $33,788 | USGovtObligationsEOYFMVAmt |
| State Local Sec Book Vl EOY | $0 | StateLocalSecBookVlEOYAmt |
| State Local Sec EOYFMV | $0 | StateLocalSecEOYFMVAmt |
Land Etc Schedule2 LandEtcSchedule2
Land Etc LandEtcGrp (3 entries)
| Category Or ItemCategoryOrItemTxt | Cost Or Other BasisCostOrOtherBasisAmt | Accumulated DepreciationAccumulatedDepreciationAmt | Book ValueBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|---|
| WEBSITE | $17,000 | $17,000 | $0 | $0 |
| WEBSITE | $6,886 | $6,886 | $0 | $0 |
| WEBSITE | $9,570 | $7,975 | $1,595 | $1,595 |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | LEGAL FEES | CategoryTxt |
| Legal Fees | $54,893 | LegalFeesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $54,893 | DisbursementsCharitablePrpsAmt |
Other Assets Schedule OtherAssetsSchedule
Other Assets Schedule OtherAssetsScheduleGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PERSIAN ARTWORK PURCHASES-CHARITABLE USE PROPERTY | Desc |
| BOY Book Value | $15,651 | BOYBookValueAmt |
| EOY Book Value | $15,651 | EOYBookValueAmt |
| EOYFMV | $15,651 | EOYFMVAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| STATE FILING FEE | $144 | $0 | $144 |
| AMORTIZATION | $3,190 | $0 | $0 |
Other Increases Schedule OtherIncreasesSchedule
Other Increases Detail OtherIncreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | UNREALIZED GAIN ON INVESTMENTS | Desc |
| Amt | $35 | Amt |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | INVESTMENT MANAGEMENT FEES | CategoryTxt |
| Amt | $1,011 | Amt |
| Net Investment Income | $1,011 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |