STEWART CELLERS FOUNDATION INC: Form 990PF, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- STEWART CELLERS FOUNDATION INC (EIN 83-0336987)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-07-02
- IRS object ID
- 202441849349100704
- 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
- Form 990-PF
- Accounting Fees Schedule
- Gain Loss Sale Other Assets Sch
- Investments Corp Bonds Schedule
- Investments Corp Stock Schedule
- Investments Govt Obligations Sch
- Investments Other Schedule2
- Other Assets Schedule
- Other Decreases Schedule
- Other Expenses Schedule
- Other Income Schedule2
- Other Professional Fees Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-07-02T11:14:15-04:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 830283452 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ABOVE THE LINE CPAS PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2001 W LAKEWAY RD STE A | AddressLine1Txt |
| City | GILLETTE | CityNm |
| State Abbreviation | WY | StateAbbreviationCd |
| ZIP | 82718 | 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 | 830336987 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | STEWART CELLERS FOUNDATIONINC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | STEW | BusinessNameControlTxt |
| Phone | 3074682702 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 373 | AddressLine1Txt |
| City | UPTON | CityNm |
| State Abbreviation | WY | StateAbbreviationCd |
| ZIP | 82730 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DIANA I WHITE | PersonNm |
| Person Title | TRUSTEE | PersonTitleTxt |
| Phone | 3074682702 | PhoneNum |
| Signature | 2024-06-26 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | DIANA | PersonFirstNm |
| Person Last | WHITE | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | 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 | JASON J HOWELL CPAABV AM CFP | PreparerPersonNm |
| PTIN | P00543078 | PTIN |
| Phone | 3076867445 | PhoneNum |
| Preparation | 2024-07-02 | PreparationDt |
| 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 | $2,121,480 | 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 | $59,043 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $59,043 | DividendsNetInvstIncmAmt |
| Dividends Adj Net Incm | $59,043 | DividendsAdjNetIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $18,696 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $389,728 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $456 | CapGainNetIncmNetInvstIncmAmt |
| Other Income Rev And Expnss | $21,463 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $21,463 | OtherIncomeNetInvstIncmAmt |
| Other Income Adj Net Incm | $21,463 | OtherIncomeAdjNetIncmAmt |
| Total Rev And Expnss | $99,202 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $80,962 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $80,506 | TotalAdjNetIncmAmt |
| Accounting Fees Rev And Expnss | $2,223 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Adj Net Incm | $2,223 | AccountingFeesAdjNetIncmAmt |
| Other Prof Fees Rev And Expnss | $17,691 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $17,691 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Adj Net Incm | $17,691 | OtherProfFeesAdjNetIncmAmt |
| Taxes Rev And Expnss | $2,303 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $2,278 | TaxesNetInvstIncmAmt |
| Taxes Adj Net Incm | $2,278 | TaxesAdjNetIncmAmt |
| Deprec And Dpltn Rev And Expnss | $3,219 | DeprecAndDpltnRevAndExpnssAmt |
| Deprec And Dpltn Net Invst Incm | $3,219 | DeprecAndDpltnNetInvstIncmAmt |
| Deprec And Dpltn Adj Net Incm | $3,219 | DeprecAndDpltnAdjNetIncmAmt |
| Trav Conf Meeting Rev And Expnss | $267 | TravConfMeetingRevAndExpnssAmt |
| Other Expenses Rev And Expnss | $4,147 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $2,793 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Adj Net Incm | $2,793 | OtherExpensesAdjNetIncmAmt |
| Tot Opr Expenses Rev And Expnss | $29,850 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $25,981 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Adj Net Incm | $28,204 | TotOprExpensesAdjNetIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $39,000 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $39,000 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $68,850 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $25,981 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Adj Net Incm | $28,204 | TotalExpensesAdjNetIncmAmt |
| Total Expenses Dsbrs Chrtbl | $39,000 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $30,352 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $54,981 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $52,302 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $48,071 | CashBOYAmt |
| Cash EOY | $17,585 | CashEOYAmt |
| Cash EOYFMV | $17,585 | CashEOYFMVAmt |
| Sav And Temp Cash Invst BOY | $44,472 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $77,730 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $77,876 | SavAndTempCashInvstEOYFMVAmt |
| US Government Obligations BOY | $142,440 | USGovernmentObligationsBOYAmt |
| US Government Obligations EOY | $142,440 | USGovernmentObligationsEOYAmt |
| US Govt Obligations EOYFMV | $140,292 | USGovtObligationsEOYFMVAmt |
| Corporate Stock BOY | $861,860 | CorporateStockBOYAmt |
| Corporate Stock EOY | $1,022,582 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $1,296,421 | CorporateStockEOYFMVAmt |
| Corporate Bonds BOY | $447,541 | CorporateBondsBOYAmt |
| Corporate Bonds EOY | $234,959 | CorporateBondsEOYAmt |
| Corporate Bonds EOYFMV | $214,355 | CorporateBondsEOYFMVAmt |
| Other Investments BOY | $164,843 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $233,059 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $219,426 | OtherInvestmentsEOYFMVAmt |
| Other Assets BOY | $156,179 | OtherAssetsBOYAmt |
| Other Assets EOY | $155,525 | OtherAssetsEOYAmt |
| Other Assets EOYFMV | $155,525 | OtherAssetsEOYFMVAmt |
| Total Assets BOY | $1,865,406 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,883,880 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $2,121,480 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
| Donor Rstr Net Assets BOY | $1,865,406 | DonorRstrNetAssetsBOYAmt |
| Donor Rstr Net Assets EOY | $1,883,880 | DonorRstrNetAssetsEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $1,865,406 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $1,883,880 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $1,865,406 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $1,883,880 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $1,865,406 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $30,352 | ExcessRevenueOverExpensesAmt |
| Subtotal | $1,895,758 | SubtotalAmt |
| Other Decreases | $11,878 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $1,883,880 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $456 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $764 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $764 | SubtotalAmt |
| Tax Based On Investment Income | $764 | TaxBasedOnInvestmentIncomeAmt |
| Form2220 Attached | Yes (X) | Form2220AttachedInd |
| Es Penalty | $46 | EsPenaltyAmt |
| Tax Due | $810 | TaxDueAmt |
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 |
| 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 |
| Individual With Books | DIANA I WHITE | IndividualWithBooksNm |
| Phone | 3074682702 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 373 | AddressLine1Txt |
| City | UPTON | CityNm |
| State Abbreviation | WY | StateAbbreviationCd |
| ZIP | 82730 | 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 |
| 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 (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 |
|---|---|---|---|---|---|---|---|---|
| DIANA I WHITE | ||||||||
| PO BOX 373 | UPTON | WY | 82730 | TRUSTEE | 000.00 | $0 | $0 | $0 |
| JUDY LUDEMANN | ||||||||
| PO BOX 286 | UPTON | WY | 82730 | TRUSTEE | 000.00 | $0 | $0 | $0 |
| LIANE SEWELL | ||||||||
| PO BOX 358 | UPTON | WY | 82730 | TRUSTEE | 000.00 | $0 | $0 | $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 |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | N/A | Description1Txt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $1,743,753 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $110,276 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $152,960 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $2,006,989 | TotalFMVOfUnusedAssetsAmt |
| Adjusted Total FMV Of Unused Ast | $2,006,989 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $30,105 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $1,976,884 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $98,844 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $98,844 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $764 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $764 | TotalTaxAmt |
| Distributable Before Adj | $98,080 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $98,080 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $98,080 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $39,000 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $39,000 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $98,080 | DistributableAsAdjustedAmt |
| Qualifying Distributions | $39,000 | QualifyingDistributionsAmt |
| Applied To Current Year | $39,000 | AppliedToCurrentYearAmt |
| Undistributed Income CY | $59,080 | UndistributedIncomeCYAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (13 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|
| JACQUELINE RAMIREZ | ||||||
| 1984 SUSSEX ROAD | KAYCEE | WY | 82639 | NONE | SCHOLARSHIP | $2,000 |
| DILLON BARRITT | ||||||
| PO BOX 204 | UPTON | WY | 82730 | NONE | SCHOLARSHIP | $2,000 |
| TOWN OF KAYCEE | ||||||
| PO BOX 265 | KAYCEE | WY | 82639 | NONE | TOWN HALL BUILDING DOORS | $10,000 |
| REECE BARRITT | ||||||
| PO BOX 204 | UPTON | WY | 82730 | NONE | SCHOLARSHIP | $2,000 |
| ARLETTE CHAVEZ-ORTEGA | ||||||
| PO BOX 212 | KAYCEE | WY | 82639 | NONE | SCHOLARSHIP | $2,000 |
| JADE MAYA | ||||||
| PO BOX 352 | KAYCEE | WY | 82639 | NONE | SCHOLARSHIP | $2,000 |
| TINLEY PIERSON | ||||||
| 1357 SUSSEX ROAD | KAYCEE | WY | 82639 | NONE | SCHOLARSHIP | $2,000 |
| MADISON BECK | ||||||
| PO BOX 764 | UPTON | WY | 82730 | NONE | SCHOLARSHIP | $2,000 |
| HAILEY TURNER | ||||||
| PO BOX 517 | UPTON | WY | 82730 | NONE | SCHOLARSHIP | $2,000 |
| LOLA WOZNEY | ||||||
| PO BOX 172 | NEWCASTLE | WY | 82701 | NONE | SCHOLARSHIP | $2,000 |
| MARY CLEVELAND | ||||||
| 42 MAYOWORTH RD | KAYCEE | WY | 82639 | NONE | SCHOLARSHIP | $2,000 |
| KEITH COBURN | ||||||
| PO BOX 207 | UPTON | WY | 82730 | NONE | SCHOLARSHIP | $2,000 |
| CEDAR PINES GOLF COURSE | ||||||
| PO BOX 302 | UPTON | WY | 82730 | NONE | DONATION | $7,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $39,000 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $59,043 | ExclusionAmt |
Other Investment Income OtherInvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 15 | ExclusionCd |
| Exclusion | $21,463 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $456 | ExclusionAmt |
| Related Or Exempt Function Incm | $18,240 | RelatedOrExemptFunctionIncmAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $80,962 | ExclusionAmt |
| Related Or Exempt Function Incm | $18,240 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $99,202 | TotalIncomeProducingActyAmt |
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) |
|---|---|---|
| Category | ACCOUNTING FEES | CategoryTxt |
| Amt | $2,223 | Amt |
| Adjusted Net Income | $2,223 | AdjustedNetIncomeAmt |
Gain Loss Sale Other Assets Sch GainLossSaleOtherAssetsSch
Gain Loss Sale Other Asset GainLossSaleOtherAssetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Asset | LONG TERM - COVERED TRANSACTIONS | AssetDesc |
| Acquired | 2022-01 | AcquiredDt |
| How Acquired | PURCHASE | HowAcquiredTxt |
| Sold | 2023-12 | SoldDt |
| Gross Sales Price | $389,272 | GrossSalesPriceAmt |
| Basis | $371,032 | BasisAmt |
| Total Net | $18,240 | TotalNetAmt |
Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule
Investments Corporate Bonds InvestmentsCorporateBondsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond | INVESTMENTS - CORPORATE BONDS | BondNm |
| EOY Book Value | $234,959 | EOYBookValueAmt |
| EOYFMV | $214,355 | EOYFMVAmt |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Stock | INVESTMENTS - CORPORATE STOCK | StockNm |
| EOY Book Value | $1,022,582 | EOYBookValueAmt |
| EOYFMV | $1,296,421 | EOYFMVAmt |
Investments Govt Obligations Sch InvestmentsGovtObligationsSch
| Field | Value | IRS element (for citing) |
|---|---|---|
| US Govt Obligations Book Vl EOY | $142,440 | USGovtObligationsBookVlEOYAmt |
| US Govt Obligations EOYFMV | $140,292 | USGovtObligationsEOYFMVAmt |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category Or Item | INVESTMENTS - OTHER | CategoryOrItemTxt |
| Listed At Cost Or FMV | AT COST | ListedAtCostOrFMVCd |
| Book Value | $233,059 | BookValueAmt |
| EOYFMV | $219,426 | EOYFMVAmt |
Other Assets Schedule OtherAssetsSchedule
Other Assets Schedule OtherAssetsScheduleGrp (2 entries)
| DescDesc | BOY Book ValueBOYBookValueAmt | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| MINERAL INTEREST | $156,179 | $152,960 | $152,960 |
| DIVIDENDS RECEIVABLE | $2,565 | $2,565 |
Other Decreases Schedule OtherDecreasesSchedule
Other Decreases Detail OtherDecreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CORRECTION OF PRIOR YEAR ERROR | Desc |
| Amt | $11,878 | Amt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (5 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt |
|---|---|---|---|
| EXPENSES | |||
| BANK CHARGES | $24 | ||
| MEALS | $24 | ||
| PRODUCTION TAXES/DEDUCTIONS | $2,793 | $2,793 | $2,793 |
| IRS PENALTIES/INTEREST EXPENS | $1,306 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | GROSS ROYALTIES | Desc |
| Revenue And Expenses Per Books | $21,463 | RevenueAndExpensesPerBooksAmt |
| Net Investment Income | $21,463 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $21,463 | AdjustedNetIncomeAmt |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | CUSTODIAN AND MANAGEMENT FEES | CategoryTxt |
| Amt | $17,691 | Amt |
| Net Investment Income | $17,691 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $17,691 | AdjustedNetIncomeAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (3 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt |
|---|---|---|---|
| FEDERAL INCOMETAXES | $1,000 | $1,000 | $1,000 |
| FOREIGN TAXES PAID | $1,278 | $1,278 | $1,278 |
| LICENSES & PERMITS | $25 |