CHISPA FOUNDATION: Form 990PF, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- CHISPA FOUNDATION (EIN 47-4635240)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-04-07
- IRS object ID
- 202440989349100704
- Schema version
- 2023v5.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-04-07T12:04:24-07:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 832789313 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Enrico & Weiss LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1809 Cliff Drive Suite E | AddressLine1Txt |
| City | Santa Barbara | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 93109 | 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 | 474635240 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Chispa Foundation | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CHIS | BusinessNameControlTxt |
| Phone | 8056981928 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 429 Canon Drive | AddressLine1Txt |
| City | Santa Babrara | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 93105 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Sheila Cullen | PersonNm |
| Person Title | President | PersonTitleTxt |
| Signature | 2024-04-07 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Sheila | PersonFirstNm |
| Person Last | Cullen | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Stephen M Enrico CPA | PreparerPersonNm |
| PTIN | P00223647 | PTIN |
| Phone | 8059694764 | PhoneNum |
| Self Employed | Yes (X) | SelfEmployedInd |
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 |
| Federated Assurance Level | FAL1 | FederatedAssuranceLevelCd |
| 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 | $0 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Dividends Rev And Expnss | $7,840 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $7,840 | DividendsNetInvstIncmAmt |
| Dividends Adj Net Incm | $7,840 | DividendsAdjNetIncmAmt |
| Total Rev And Expnss | $7,840 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $7,840 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $7,840 | TotalAdjNetIncmAmt |
| Legal Fees Rev And Expnss | $215 | LegalFeesRevAndExpnssAmt |
| Legal Fees Net Invst Incm | $215 | LegalFeesNetInvstIncmAmt |
| Accounting Fees Rev And Expnss | $2,793 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $2,793 | AccountingFeesNetInvstIncmAmt |
| Other Expenses Rev And Expnss | $250 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $250 | OtherExpensesNetInvstIncmAmt |
| Tot Opr Expenses Rev And Expnss | $3,258 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $3,258 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $159,200 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $159,200 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $162,458 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $3,258 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $159,200 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$154,618 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $4,582 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $7,840 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $50,506 | CashBOYAmt |
| Cash EOY | $13,048 | CashEOYAmt |
| Sav And Temp Cash Invst BOY | $242,808 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $125,648 | SavAndTempCashInvstEOYAmt |
| Total Assets BOY | $293,314 | TotalAssetsBOYAmt |
| Total Assets EOY | $138,696 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $0 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Additional Paid In Capital BOY | $293,314 | AdditionalPaidInCapitalBOYAmt |
| Additional Paid In Capital EOY | $138,696 | AdditionalPaidInCapitalEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $293,314 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $138,696 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $293,314 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $138,696 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $293,314 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$154,618 | ExcessRevenueOverExpensesAmt |
| Subtotal | $138,696 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $138,696 | TotNetAstOrFundBalancesEOYAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $64 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $64 | SubtotalAmt |
| Tax Based On Investment Income | $64 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $38,444 | EstimatedPlusOvpmtIncmTxAmt |
| Total Payments And Credits | $38,444 | TotalPaymentsAndCreditsAmt |
| Overpayment | $38,380 | OverpaymentAmt |
| Applied To ES Tax | $38,380 | AppliedToESTaxAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | false | LegislativePoliticalActyInd |
| More Than100 Spent | false | MoreThan100SpentInd |
| Form1120 POL Filed | false | Form1120POLFiledInd |
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (true) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Org Report Or Register State | CA | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (true) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | false | PrivateOperatingFoundationInd |
| New Substantial Contributors | false | NewSubstantialContributorsInd |
| Own Controlled Entity | false | OwnControlledEntityInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (true) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Sheila Cullen | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8056981928 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 429 Canon Drive | AddressLine1Txt |
| City | Santa Barbara | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 93105 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | false | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | false | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | false | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | false | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | false | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | false | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | false | PaymentToGovernmentOfficialInd |
| Acts Fail To Qlfy As Exceptions | false | ActsFailToQlfyAsExceptionsInd |
| Uncorrected Prior Acts | false | UncorrectedPriorActsInd |
| Undistributed Income PY | false | UndistributedIncomePYInd |
| Business Holdings | false | BusinessHoldingsInd |
| Jeopardy Investments | false | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | false | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | false | InfluenceLegislationInd |
| Influence Election | false | InfluenceElectionInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Noncharitable Purpose | false | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|---|---|---|---|
| Sheila Cullen | ||||||
| 429 Canon Drive | Santa Barbara | CA | 93105 | President | 4.00 | $0 |
| Tom Cullen | ||||||
| 429 Canon Drive | Santa Barbara | CA | 93105 | Treasurer | 4.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $0 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $206,215 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $206,215 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Adjusted Total FMV Of Unused Ast | $206,215 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $3,093 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $203,122 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $10,156 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $10,156 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $64 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $64 | TotalTaxAmt |
| Distributable Before Adj | $10,092 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $10,092 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $10,092 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $159,200 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $159,200 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $10,092 | DistributableAsAdjustedAmt |
| Excess Distribution Cyov Yr5 | $54,383 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $344,353 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $929,220 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $2,167,754 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $1,755,748 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $5,251,458 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $159,200 | QualifyingDistributionsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $10,092 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $149,108 | RemainingDistriFromCorpusAmt |
| Total Corpus | $5,400,566 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov From Yr5 | $54,383 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $5,346,183 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $344,353 | ExcessFromYear4Amt |
| Excess From Year3 | $929,220 | ExcessFromYear3Amt |
| Excess From Year2 | $2,167,754 | ExcessFromYear2Amt |
| Excess From Year1 | $1,755,748 | ExcessFromYear1Amt |
| Excess From Current Year | $149,108 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (5 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|---|
| Adelante Charter School | |||||||
| 1102 E Yanonali Street | Santa Barbara | CA | 93103 | School | School | Unrestricted Support of Local non-profits in the sector of Care and Education | $2,000 |
| Santa Barbara Channelkeeper | |||||||
| 714 Bond Ave | Santa Barbara | CA | 93103 | NONE | EOF | Unrestricted Support of Local non-profits in the sector of care and education | $7,200 |
| Scholarship Foundation of Santa Barbara | |||||||
| 2253 Las Positas Rd | Santa Barbara | CA | 93105 | NONE | EOF | Unrestricted Support of Local non-profits in the sector of Care and Education | $75,000 |
| Global Giving | |||||||
| 1 Thomas Circle NW Suite 800 | Washington | DC | 20005 | NONE | EOF | Unrestricted Support of Local non-profits in the sector of care and education | $25,000 |
| FeedMore WNY Foundation | |||||||
| 100 James E Casey Dr | Buffalo | NY | 14206 | NONE | EOF | Unrestricted Support of Local non-profits in the sector of care and education | $50,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $159,200 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $7,840 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $7,840 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $7,840 | TotalIncomeProducingActyAmt |
Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp
Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Line Number | 13 | LineNumberTxt |
| Relationship Statement | All Income is used to support local, national, and international o-profits in the sectors of education, health, social justice, and the environment. The selection process involves careful study of each entity and includes research and/or direct involvement with beneficiary organizations. | RelationshipStatementTxt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | false | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | false | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | false | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | false | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | false | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | false | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | false | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | false | RelationshipsNonchrtblEOInd |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amt | $2,793 | Amt |
| Net Investment Income | $2,793 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legal Fees | $215 | LegalFeesAmt |
| Net Investment Income | $215 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt |
|---|---|---|
| bank charge | $225 | $225 |
| Licenses an Permits | $25 | $25 |