SIPPRELLE CHARITABLE CORP: Form 990PF, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- SIPPRELLE CHARITABLE CORP (EIN 84-1663545)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-07-10
- IRS object ID
- 202411929349100106
- Schema version
- 2023v5.1
- 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
- Investments Corp Stock Schedule
- Investments Govt Obligations Sch
- Other Expenses Schedule
- Other Income Schedule2
- Other Increases Schedule
- Substantial Contributors Sch
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-07-10T08:39:50-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 133850905 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FRANKEL LOUGHRAN STARR & VALLONE LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1475 FRANKLIN AVE | AddressLine1Txt |
| City | GARDEN CITY | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 115301662 | 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 | 841663545 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SIPPRELLE CHARITABLE CORP | BusinessNameLine1Txt |
| Business Name Line2 | C/O JESSICA SIPPRELLE | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SIPP | BusinessNameControlTxt |
| Phone | 7189731400 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3150 WATER CRESS LANE | AddressLine1Txt |
| City | JACKSON | CityNm |
| State Abbreviation | WY | StateAbbreviationCd |
| ZIP | 83001 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JESSICA SIPPRELLE | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 7189731400 | PhoneNum |
| Signature | 2024-06-24 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | JESSICA | PersonFirstNm |
| Person Last | SIPPRELLE | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SETH STARR | PreparerPersonNm |
| PTIN | P00254301 | PTIN |
| Phone | 5168748800 | PhoneNum |
| Preparation | 2024-06-24 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | 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 | $4,378,226 | 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 | $8,390 | ContriRcvdRevAndExpnssAmt |
| Interest On Sav Rev And Expnss | $51,250 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $51,250 | InterestOnSavNetInvstIncmAmt |
| Dividends Rev And Expnss | $99,937 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $99,937 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $170,213 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $3,910,961 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $170,213 | CapGainNetIncmNetInvstIncmAmt |
| Other Income Rev And Expnss | $13,314 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $0 | OtherIncomeNetInvstIncmAmt |
| Other Income Adj Net Incm | $0 | OtherIncomeAdjNetIncmAmt |
| Total Rev And Expnss | $343,104 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $321,400 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $0 | TotalAdjNetIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $6,500 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $0 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Adj Net Incm | $0 | CompOfcrDirTrstAdjNetIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $0 | CompOfcrDirTrstDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $8,390 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $4,195 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Adj Net Incm | $0 | AccountingFeesAdjNetIncmAmt |
| Accounting Fees Chrtbl Prps | $4,195 | AccountingFeesChrtblPrpsAmt |
| Taxes Rev And Expnss | $13,783 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $10,783 | TaxesNetInvstIncmAmt |
| Taxes Adj Net Incm | $0 | TaxesAdjNetIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $3,451 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $3,451 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Adj Net Incm | $0 | OtherExpensesAdjNetIncmAmt |
| Other Expenses Dsbrs Chrtbl | $0 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $32,124 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $18,429 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Adj Net Incm | $0 | TotOprExpensesAdjNetIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $4,195 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $191,040 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $191,040 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $223,164 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $18,429 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Adj Net Incm | $0 | TotalExpensesAdjNetIncmAmt |
| Total Expenses Dsbrs Chrtbl | $195,235 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $119,940 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $302,971 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $45,022 | CashBOYAmt |
| Cash EOY | $28,080 | CashEOYAmt |
| Cash EOYFMV | $28,080 | CashEOYFMVAmt |
| US Government Obligations BOY | $1,977,188 | USGovernmentObligationsBOYAmt |
| US Government Obligations EOY | $2,501,606 | USGovernmentObligationsEOYAmt |
| US Govt Obligations EOYFMV | $2,526,309 | USGovtObligationsEOYFMVAmt |
| Corporate Stock BOY | $1,922,947 | CorporateStockBOYAmt |
| Corporate Stock EOY | $1,708,830 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $1,823,837 | CorporateStockEOYFMVAmt |
| Total Assets BOY | $3,945,157 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,238,516 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $4,378,226 | TotalAssetsEOYFMVAmt |
| Accounts Payable EOY | $110 | AccountsPayableEOYAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $110 | 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 | $3,945,157 | RetainedEarningBOYAmt |
| Retained Earning EOY | $4,238,406 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $3,945,157 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $4,238,406 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $3,945,157 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $4,238,516 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $3,945,157 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $119,940 | ExcessRevenueOverExpensesAmt |
| Other Increases | $173,309 | OtherIncreasesAmt |
| Subtotal | $4,238,406 | SubtotalAmt |
| Other Decreases | $0 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $4,238,406 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (5 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | AcquiredAcquiredDt | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|---|---|
| CHARLES SCHWAB #5847 - LT COVERED | P | 2020-06-29 | 2023-01-23 | $302,719 | $228,233 | $74,486 | $74,486 |
| CHARLES SCHWAB #5847 - LT COVERED | P | 2021-02-22 | 2023-01-31 | $284,994 | $222,141 | $62,853 | $62,853 |
| CHARLES SCHWAB #5847 - LT COVERED | P | 2022-06-14 | 2023-06-30 | $1,733,604 | $1,695,378 | $38,226 | $38,226 |
| CHARLES SCHWAB #5847 - ST COVERED | P | 2023-08-18 | 2023-09-21 | $589,644 | $594,996 | -$5,352 | -$5,352 |
| CHARLES SCHWAB #5847 - LT COVERED | P | 2022-06-17 | 2023-06-30 | $1,000,000 | $1,000,000 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $170,213 | CapitalGainNetIncomeAmt |
| Net Short Term Capital Gain Loss | -$5,352 | NetShortTermCapitalGainLossAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $4,211 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $4,211 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $4,211 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $0 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $10,000 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $10,000 | TotalPaymentsAndCreditsAmt |
| Es Penalty | $245 | EsPenaltyAmt |
| Overpayment | $5,544 | OverpaymentAmt |
| Applied To ES Tax | $5,544 | AppliedToESTaxAmt |
| Refund | $0 | RefundAmt |
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 | 0 | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (1) | AtLeast5000InAssetsInd |
| Org Report Or Register State | WY | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (1) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | 0 | PrivateOperatingFoundationInd |
| New Substantial Contributors | Yes (1) | NewSubstantialContributorsInd |
| Own Controlled Entity | 0 | OwnControlledEntityInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (1) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
| Individual With Books | JESSICA SIPPRELLE | IndividualWithBooksNm |
| Phone | 7189731400 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 81 CHAMBERS STREET | AddressLine1Txt |
| City | PRINCETON | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 08542 | 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 | 0 | GrantsToIndividualsInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Noncharitable Purpose | 0 | NoncharitablePurposeInd |
| 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 |
|---|---|---|---|---|---|---|---|---|
| TRACY SIPPRELLE | ||||||||
| 3150 WATER CRESS LANE | JACKSON | WY | 83001 | TRUSTEE & PRESIDENT | 0.00 | $0 | $0 | $0 |
| SCOTT SIPPRELLE | ||||||||
| 3150 WATER CRESS LANE | JACKSON | WY | 83001 | TRUSTEE & TREASURER | 0.00 | $0 | $0 | $0 |
| JESSICA SIPPRELLE | ||||||||
| 3150 WATER CRESS LANE | JACKSON | WY | 83001 | EXECUTIVE DIRECTOR | 0.00 | $6,500 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Other Employee Paid Over50k | 0 | OtherEmployeePaidOver50kCnt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
| 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 | $3,569,675 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $488,603 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $4,058,278 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $4,058,278 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $60,874 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $3,997,404 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $199,870 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $199,870 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $4,211 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $4,211 | TotalTaxAmt |
| Distributable Before Adj | $195,659 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $195,659 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $195,659 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $195,235 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $195,235 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $195,659 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr4 | $7,107 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $117,061 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr1 | $206,401 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $330,569 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $195,235 | QualifyingDistributionsAmt |
| Applied To Year1 | $0 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $195,235 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $0 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $424 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $424 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $330,145 | 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 | $0 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $330,145 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $6,683 | ExcessFromYear4Amt |
| Excess From Year3 | $117,061 | ExcessFromYear3Amt |
| Excess From Year1 | $206,401 | ExcessFromYear1Amt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Shareholder Manager | SCOTT SIPPRELLE | ShareholderManagerNm |
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (9 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|---|
| BISON PROJECT - CARBONCAPTURE | |||||||
| 1242 PALMETTO ST | LOS ANGELES | CA | 90013 | NONE | PC | CHARITABLE | $10,000 |
| DIAN FOSSEY GORILLA FUND | |||||||
| 800 CHEROKEE AVENUE SE | ATLANTA | GA | 30315 | NONE | PC | CHARITABLE | $50,000 |
| GRAND TETON NATIONAL PARK FOUNDATION | |||||||
| 115 E PEARL AVENUE 201 | JACKSON | WY | 83001 | NONE | PC | CHARITABLE | $25,000 |
| IMANI MIELE SCHOOL | |||||||
| 10205 US HIGHWAY 1 | SEBASTIAN | FL | 32958 | NONE | PC | CHARITABLE | $30,000 |
| JACKSON HOLE LAND TRUST | |||||||
| 690 US-89 101 | JACKSON | WY | 83001 | NONE | PC | CHARITABLE | $10,000 |
| ONE22 RESOURCE CENTER | |||||||
| ONE22 RESOURCE CENTER | JACKSON | WY | 83001 | NONE | PC | CHARITABLE | $25,000 |
| ST ANDREWS SCHOOL | |||||||
| 350 NOXONTOWN ROAD | MIDDLETOWN | DE | 19709 | NONE | PC | CHARITABLE | $25,000 |
| ST ANDREWS SCHOOL | |||||||
| 350 NOXONTOWN ROAD | MIDDLETOWN | DE | 19709 | NONE | PC | CHARITABLE | $15,000 |
| PRINCETON ACADEMY | |||||||
| 1128 GREAT RD | PRINCETON | NJ | 08540 | NONE | PC | CHARITABLE | $1,040 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $191,040 | 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 | $51,250 | ExclusionAmt |
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $99,937 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $170,213 | ExclusionAmt |
Other Revenue Described OtherRevenueDescribedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | EXCISE TAX REFUND | Desc |
| Exclusion | 01 | ExclusionCd |
| Exclusion | $13,314 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $334,714 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $334,714 | 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 | SCOTT SIPPRELLE | ContributorPersonNm |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3150 WATER CRESS LANE | AddressLine1Txt |
| City | JACKSON | CityNm |
| State Abbreviation | WY | StateAbbreviationCd |
| ZIP | 83001 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | $8,390 | TotalContributionsAmt |
| Person Contribution | Yes (X) | PersonContributionInd |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ACCOUNTING FEES | CategoryTxt |
| Amt | $8,390 | Amt |
| Net Investment Income | $4,195 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $4,195 | DisbursementsCharitablePrpsAmt |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp (4 entries)
| StockStockNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| ADYEN N V | $133,127 | $257,600 |
| OIL CO LUKOIL PJSC | $186,301 | $0 |
| VOLKSWAGEN A G | $574,930 | $527,610 |
| BLUE OWL CAP INC. | $814,472 | $1,038,627 |
Investments Govt Obligations Sch InvestmentsGovtObligationsSch
| Field | Value | IRS element (for citing) |
|---|---|---|
| US Govt Obligations Book Vl EOY | $2,501,606 | USGovtObligationsBookVlEOYAmt |
| US Govt Obligations EOYFMV | $2,526,309 | USGovtObligationsEOYFMVAmt |
| State Local Sec Book Vl EOY | $0 | StateLocalSecBookVlEOYAmt |
| State Local Sec EOYFMV | $0 | StateLocalSecEOYFMVAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (5 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|---|
| SUBSCRIPTION | $110 | $110 | $0 | $0 |
| LICENSING EXPENSES | $696 | $696 | $0 | $0 |
| OFFICE EXPENSE | $288 | $288 | $0 | $0 |
| BANK FEE | $2,165 | $2,165 | $0 | $0 |
| OTHER EXPENSES | $192 | $192 | $0 | $0 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | EXCISE TAX REFUND | Desc |
| Revenue And Expenses Per Books | $13,314 | RevenueAndExpensesPerBooksAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
Other Increases Schedule OtherIncreasesSchedule
Other Increases Detail OtherIncreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER ADJUSTMENT | Desc |
| Amt | $173,309 | Amt |
Substantial Contributors Sch SubstantialContributorsSch
Substantial Contributor Detail SubstantialContributorDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SCOTT SIPPRELLE | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3150 WATER CRESS LANE | AddressLine1Txt |
| City | JACKSON | CityNm |
| State Abbreviation | WY | StateAbbreviationCd |
| ZIP | 83001 | ZIPCd |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|---|
| FOREIGN TAX PAYMENT | $10,783 | $10,783 | $0 | $0 |
| EXCISE TAX PAID IN 2023 | $3,000 | $0 | $0 | $0 |