HELLER FAMILY FOUNDATION INC: Form 990PF, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- HELLER FAMILY FOUNDATION INC (EIN 52-2034432)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-14
- IRS object ID
- 202443199349100944
- 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
- Accounting Fees Schedule
- General Explanation Attachment
- Investments Corp Stock Schedule
- Investments Other Schedule2
- Legal Fees Schedule
- Other Decreases Schedule
- Other Expenses Schedule
- Other Income Schedule2
- Other Increases Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-14T08:10:00-06:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 454149985 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROSEMCKENNA PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1717 PENNSYLVANIA AVE NW 750 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20006 | 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 | 522034432 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE HELLER FAMILY FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | HELL | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1344 CARNTON LANE | AddressLine1Txt |
| City | FRANKLIN | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37064 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RODERICK HELLER III | PersonNm |
| Person Title | NONE | PersonTitleTxt |
| Phone | 2028621880 | PhoneNum |
| Signature | 2024-11-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| 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 | KRISTEN MCKENNA | PreparerPersonNm |
| PTIN | P00708363 | PTIN |
| Phone | 2028621880 | PhoneNum |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $1,873,440 | 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 |
| Interest On Sav Rev And Expnss | $1,533 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $1,533 | InterestOnSavNetInvstIncmAmt |
| Dividends Rev And Expnss | $24,976 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $24,976 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $29,170 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $345,962 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $29,170 | CapGainNetIncmNetInvstIncmAmt |
| Other Income Rev And Expnss | -$19,756 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | -$19,756 | OtherIncomeNetInvstIncmAmt |
| Other Income Adj Net Incm | $0 | OtherIncomeAdjNetIncmAmt |
| Total Rev And Expnss | $35,923 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $35,923 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $0 | TotalAdjNetIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $0 | 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 |
| Legal Fees Rev And Expnss | $2,279 | LegalFeesRevAndExpnssAmt |
| Legal Fees Net Invst Incm | $2,279 | LegalFeesNetInvstIncmAmt |
| Legal Fees Adj Net Incm | $0 | LegalFeesAdjNetIncmAmt |
| Legal Fees Dsbrs Chrtbl | $0 | LegalFeesDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $6,470 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $6,470 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Adj Net Incm | $0 | AccountingFeesAdjNetIncmAmt |
| Accounting Fees Chrtbl Prps | $0 | AccountingFeesChrtblPrpsAmt |
| Interest Rev And Expnss | $4,359 | InterestRevAndExpnssAmt |
| Interest Net Invst Incm | $4,359 | InterestNetInvstIncmAmt |
| Interest Adj Net Incm | $0 | InterestAdjNetIncmAmt |
| Interest Dsbrs Chrtbl | $0 | InterestDsbrsChrtblAmt |
| Taxes Rev And Expnss | $26 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $26 | TaxesNetInvstIncmAmt |
| Taxes Adj Net Incm | $0 | TaxesAdjNetIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $4,262 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $4,050 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Adj Net Incm | $0 | OtherExpensesAdjNetIncmAmt |
| Other Expenses Dsbrs Chrtbl | $0 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $17,396 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $17,184 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Adj Net Incm | $0 | TotOprExpensesAdjNetIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $122,988 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $122,988 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $140,384 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $17,184 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Adj Net Incm | $0 | TotalExpensesAdjNetIncmAmt |
| Total Expenses Dsbrs Chrtbl | $122,988 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$104,461 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $18,739 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sav And Temp Cash Invst BOY | $108,464 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $29,989 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $29,989 | SavAndTempCashInvstEOYFMVAmt |
| Corporate Stock BOY | $673,130 | CorporateStockBOYAmt |
| Corporate Stock EOY | $702,909 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $1,252,869 | CorporateStockEOYFMVAmt |
| Other Investments BOY | $523,967 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $466,882 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $590,582 | OtherInvestmentsEOYFMVAmt |
| Total Assets BOY | $1,305,561 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,199,780 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $1,873,440 | TotalAssetsEOYFMVAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Capital Stock BOY | $1,305,561 | CapitalStockBOYAmt |
| Capital Stock EOY | $1,199,780 | CapitalStockEOYAmt |
| Additional Paid In Capital BOY | $0 | AdditionalPaidInCapitalBOYAmt |
| Additional Paid In Capital EOY | $0 | AdditionalPaidInCapitalEOYAmt |
| Retained Earning BOY | $0 | RetainedEarningBOYAmt |
| Retained Earning EOY | $0 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $1,305,561 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $1,199,780 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $1,305,561 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $1,199,780 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $1,305,561 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$104,461 | ExcessRevenueOverExpensesAmt |
| Other Increases | $9,877 | OtherIncreasesAmt |
| Subtotal | $1,210,977 | SubtotalAmt |
| Other Decreases | $11,197 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $1,199,780 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (8 entries)
| PropertyPropertyDesc | AcquiredAcquiredDt | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt | How AcquiredHowAcquiredCd |
|---|---|---|---|---|---|---|---|
| BROOKFIELD REAL ASSETS INCOME CF | 2021-12-01 | 2023-10-16 | $24,264 | $43,248 | -$18,984 | -$18,984 | |
| BROOKFIELD REAL ASSETS INCOME CF | 2023-02-27 | 2023-10-16 | $6,066 | $8,875 | -$2,809 | -$2,809 | |
| COMPASS DIVERSIFIED | 2019-11-08 | 2023-06-23 | $41,167 | $45,648 | -$4,481 | -$4,481 | |
| F B FINL CORP00500 | 2019-03-12 | 2023-10-15 | $56,353 | $58,842 | -$2,489 | -$2,489 | |
| K-1 - LONG TERM GAINS | 2022-01-01 | 2023-12-31 | $21,100 | $21,100 | $21,100 | P | |
| K-1 - SHORT TERM GAINS | 2023-01-01 | 2023-12-31 | $981 | -$981 | -$981 | P | |
| US TREASURY BILL 02/07/2023 | 2022-10-26 | 2023-02-07 | $50,000 | $49,428 | $572 | $572 | |
| PARTIAL SALE OF INTEREST IN WAGNER LINE PARTNERSHIP (BARGAIN SALE) | 2014-01-01 | 2023-01-20 | $147,012 | $109,770 | $37,242 | $37,242 | P |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $29,170 | CapitalGainNetIncomeAmt |
| Net Short Term Capital Gain Loss | -$3,218 | NetShortTermCapitalGainLossAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $260 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $260 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $260 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $2,022 | 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 | $2,022 | TotalPaymentsAndCreditsAmt |
| Es Penalty | $0 | EsPenaltyAmt |
| Overpayment | $1,762 | OverpaymentAmt |
| Applied To ES Tax | $1,762 | 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 | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (1) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (1) | AtLeast5000InAssetsInd |
| Org Report Or Register State | DE | OrgReportOrRegisterStateCd |
| Org Report Or Register State | DC | 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 | N/A | WebsiteAddressTxt |
| Individual With Books | RODERICK HELLER III | IndividualWithBooksNm |
| Phone | 2028621880 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1344 CARNTON LANE | AddressLine1Txt |
| City | FRANKLIN | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37064 | 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 | Yes (1) | BusinessHoldingsInd |
| Excess Business Holdings | 0 | ExcessBusinessHoldingsInd |
| 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 (4 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 |
|---|---|---|---|---|---|---|---|---|
| RODERICK HELLER III | ||||||||
| 1344 CARNTON LANE | FRANKLIN | TN | 37064 | SECRETARY | 1.25 | $0 | $0 | $0 |
| ELIZABETH ANNE HELLER | ||||||||
| 252 WARREN STREET | BROOKLYN | NY | 11201 | CHAIRMAN OF THE BOARD | 0.25 | $0 | $0 | $0 |
| CAROLYNN AYRES HELLER | ||||||||
| 9 BEECHDALE ROAD | BALTIMORE | MD | 21210 | PRESIDENT | 0.25 | $0 | $0 | $0 |
| RODERICK HELLER IV | ||||||||
| 55 AGNES STREET | OAKLAND | CA | 94618 | TREASURER | 0.50 | $0 | $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 | $1,212,210 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $119,890 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $604,030 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $1,936,130 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $1,936,130 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $29,042 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $1,907,088 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $95,354 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $95,354 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $260 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $260 | TotalTaxAmt |
| Distributable Before Adj | $95,094 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $95,094 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $95,094 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $122,988 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $122,988 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $95,094 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $83,959 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Total Excess Distribution Cyov | $0 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $122,988 | QualifyingDistributionsAmt |
| Applied To Year1 | $83,959 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $39,029 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $0 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $0 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $0 | PriorYearUndistributedIncmAmt |
| Prior Year Deficiency Or Tax | $0 | PriorYearDeficiencyOrTaxAmt |
| Taxable1 | $0 | Taxable1Amt |
| Taxable2 | $0 | Taxable2Amt |
| Undistributed Income CY | $56,065 | UndistributedIncomeCYAmt |
| Corpus Distri170b1 E Or4942g3 | $0 | CorpusDistri170b1EOr4942g3Amt |
| Excess Distri Cyov From Yr5 | $0 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $0 | ExcessDistriCyovToNextYrAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | RODERICK HELLER III | ContributingManagerNm |
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (19 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|---|
| ASIAN HEALTH SERVICES | |||||||
| 101 8TH STREET SUITE 100 | OAKLAND | CA | 94607 | NONE | PC | GENERAL USE | $1,000 |
| BATTLE OF FRANKLIN TRUST INC | |||||||
| 1345 EASTERN FLANK CIRCLE | FRANKLIN | TN | 37064 | NONE | PC | GENERAL USE | $38,988 |
| CUMBERLAND UNIVERSITY | |||||||
| 1 CUMBERLAND SQUARE | LEBANON | TN | 37087 | NONE | PC | GENERAL USE | $10,000 |
| DESTINY ARTS CENTER | |||||||
| 970 GRACE AVENUE | OAKLAND | CA | 94608 | NONE | PC | GENERAL USE | $1,000 |
| EAST BAY ASIAN YOUTH CENTER | |||||||
| 2025 EAST 12TH STREET | OAKLAND | CA | 94606 | NONE | PC | GENERAL USE | $1,000 |
| CENTRE COLLEGE | |||||||
| 625 W WALNUT STREET | DANVILLE | KY | 40422 | NONE | PC | GENERAL USE | $1,000 |
| FUND FOR THE CITY OF NEW YORK - POWER OF TWO | |||||||
| 121 6TH AVENUE | NEW YORK | NY | 10013 | NONE | PC | GENERAL USE | $10,000 |
| HARD BARGAIN ASSOCIATION | |||||||
| PO BOX 545 | FRANKLIN | TN | 37065 | NONE | PC | GENERAL USE | $4,000 |
| THE HERITAGE FOUNDATION | |||||||
| 214 MASSACHUSETTS AVE NE | WASHINGTON | DC | 200024999 | NONE | PC | GENERAL USE | $1,000 |
| HIGH HOPES DEVELOPMENT CENTER | |||||||
| 301 HIGH HOPES COURT | FRANKLIN | TN | 37064 | NONE | PC | GENERAL USE | $1,000 |
| MONTCLAIR PRESBYTERIAN CHURCH | |||||||
| 5701 THORNHILL DRIVE | OAKLAND | CA | 94611 | NONE | PC | GENERAL USE | $1,500 |
| MOUNT VERNON LADIES' ASSOCIATION | |||||||
| PO BOX 110 | MOUNT VERNON | VA | 22121 | NONE | PC | GENERAL USE | $5,000 |
| STUDIO TENN THEATRE COMPANY | |||||||
| 2000 MALLORY LANE SUITE 130-624 | FRANKLIN | TN | 37067 | NONE | PC | GENERAL USE | $25,000 |
| TAMPA MUSEUM OF ART | |||||||
| 120 WEST GASPARILLA PLAZA | TAMPA | FL | 33602 | NONE | PC | GENERAL USE | $1,000 |
| TENNESSEE HISTORICAL SOCIETY | |||||||
| 305 SIX AVE NORTH | NASHVILLE | TN | 37243 | NONE | PC | GENERAL USE | $1,000 |
| THE LAND TRUST FOR TENNESSEE | |||||||
| 4000 FRANKLIN PIKE | NASHVILLE | TN | 37204 | NONE | PC | GENERAL USE | $5,000 |
| THE PARTNERS PROGRAM AT COLLEGE PREP | |||||||
| 6100 BROADWAY | OAKLAND | CA | 94618 | NONE | PC | GENERAL USE | $3,500 |
| THE ROLAND PARK COMMUNITY FOUNDATION | |||||||
| PO BOX 16214 | BALTIMORE | MD | 21210 | NONE | PC | GENERAL USE | $10,000 |
| UCSF BENIOFF CHILDREN'S HOSPITALS FOUNDATION | |||||||
| PO BOX 45339 | SAN FRANCISCO | CA | 94145 | NONE | PC | GENERAL USE | $2,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $122,988 | 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 | $1,533 | ExclusionAmt |
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $24,976 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $29,170 | ExclusionAmt |
Other Revenue Described OtherRevenueDescribedGrp (8 entries)
| DescDesc | BusinessBusinessCd | ExclusionExclusionCd | ExclusionExclusionAmt |
|---|---|---|---|
| K-1 - ORD BUSINESS INCOME | 523000 | 18 | -$1,977 |
| K-1 - NET RENTAL INCOME | 523000 | 18 | -$16,318 |
| K-1 - OTHER NET RENTAL INCOME | 523000 | 18 | |
| K-1 - ROYALTIES | 523000 | 18 | $224 |
| K-1 - SECTION 1231 GAIN | 523000 | 18 | -$1,676 |
| K-1 - OTHER INCOME | 523000 | 18 | -$9 |
| K-1 - GUARANTEED PAYMENTS | 523000 | 18 | |
| PTP SALE - ORDINARY | 523000 | 18 |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $35,923 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $35,923 | 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 |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | PROFESSIONAL FEES | CategoryTxt |
| Amt | $6,470 | Amt |
| Net Investment Income | $6,470 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
General Explanation Attachment GeneralExplanationAttachment
General Explanation GeneralExplanationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | 990-PF, PART I, LINE 25, COLUMN (A) | FormAndLineReferenceDesc |
| Medium Explanation | STATEMENT REPORTING DISTRIBUTION OF PROPERTY VALUED AT FAIR MARKET VALUEDONEE ORGANIZATION: BATTLE OF FRANKLIN TRUST, INC (27-0288159)TAX YEAR ENDED:DECEMBER 31, 2023DESCRIPTION OF PROPERTY: PARTNERSHIP INTEREST IN WAGNER LINE PARTNERSHIP, LPBOOK VALUE:$29,111METHOD USED TO DETERMINE BOOK VALUE: ADJUSTED TAX BASISFAIR MARKET VALUE:$38,988METHOD USED TO DETERMINE FAIR MARKET VALUE:PER VALUATION REPORTDATE OF GIFT:JANUARY 20, 2023 | MediumExplanationTxt |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Stock | CHARLES SCHWAB | StockNm |
| EOY Book Value | $702,909 | EOYBookValueAmt |
| EOYFMV | $1,252,869 | EOYFMVAmt |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp (3 entries)
| Category Or ItemCategoryOrItemTxt | Listed At Cost Or FMVListedAtCostOrFMVCd | Book ValueBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| CARNTON CAPITAL ASSOCIATES | AT COST | $198,849 | $316,815 |
| BEECHCROFT LLC | AT COST | $134,213 | $139,947 |
| KEDRON SQUARE | AT COST | $133,820 | $133,820 |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | PROFESSIONAL FEES | CategoryTxt |
| Legal Fees | $2,279 | LegalFeesAmt |
| Net Investment Income | $2,279 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Other Decreases Schedule OtherDecreasesSchedule
Other Decreases Detail OtherDecreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PRIOR PERIOD ADJUSTMENT | Desc |
| Amt | $11,197 | Amt |
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 |
|---|---|---|---|---|
| K-1 - SECTION 59(E)(2) EXPENDITURES | $1 | $1 | $0 | $0 |
| K-1 - PORTFOLIO DEDUCTIONS | $3,863 | $3,863 | $0 | $0 |
| K-1 - OTHER DEDUCTIONS | $186 | $186 | $0 | $0 |
| K-1 - NONDEDUCTIBLE EXPENSES | $192 | $0 | $0 | $0 |
| K-1 - CHARITY | $20 | $0 | $0 | $0 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail (5 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt |
|---|---|---|---|
| K-1 - ORD BUSINESS INCOME | -$1,977 | -$1,977 | $0 |
| K-1 - NET RENTAL INCOME | -$16,318 | -$16,318 | $0 |
| K-1 - ROYALTIES | $224 | $224 | $0 |
| K-1 - SECTION 1231 GAIN | -$1,676 | -$1,676 | $0 |
| K-1 - OTHER INCOME | -$9 | -$9 | $0 |
Other Increases Schedule OtherIncreasesSchedule
Other Increases Detail OtherIncreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | WAGNER LINE BOOK GAIN ON DONATED PROPERTY | Desc |
| Amt | $9,877 | Amt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | FOREIGN TAXES | CategoryTxt |
| Amt | $26 | Amt |
| Net Investment Income | $26 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |