HARRY AND RUBYE GASTON FOUNDATION: Form 990PF, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- HARRY AND RUBYE GASTON FOUNDATION (EIN 20-2445850)
- Tax period
- 2022-01-01 to 2022-11-15
- Filed
- 2023-03-30
- IRS object ID
- 202340899349100319
- Schema version
- 2022v5.0
- 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
- Dissolution Stmt
- Investments Corp Stock Schedule
- Legal Fees Schedule
- Other Expenses Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-03-30T05:41:09-00:00 | ReturnTs |
| Tax Period End | 2022-11-15 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 462824982 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TAMMY L JOHNSTON CPA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3315 W 12TH STREET | AddressLine1Txt |
| City | HOUSTON | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 770086121 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 202445850 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HARRY AND RUBYE GASTON FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | HARR | BusinessNameControlTxt |
| Phone | 5125372577 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 52 LOVEGRASS LANE | AddressLine1Txt |
| City | SUNSET VALLEY | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 78745 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARCELLE SPILKER | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 5125372577 | PhoneNum |
| Signature | 2023-03-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | MARCELLE | PersonFirstNm |
| Person Last | SPILKER | PersonLastNm |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | TAMMY L JOHNSTON | PreparerPersonNm |
| PTIN | P01254276 | PTIN |
| Phone | 8325712977 | PhoneNum |
| Preparation | 2023-03-30 | PreparationDt |
| 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 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| PF Status Term Sect507b1 A | Yes (X) | PFStatusTermSect507b1AInd |
| Final Return | Yes (X) | FinalReturnInd |
| 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) |
|---|---|---|
| Interest On Sav Rev And Expnss | $61 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $61 | InterestOnSavNetInvstIncmAmt |
| Dividends Rev And Expnss | $8,913 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $8,913 | DividendsNetInvstIncmAmt |
| Cap Gain Net Incm Net Invst Incm | $0 | CapGainNetIncmNetInvstIncmAmt |
| Total Rev And Expnss | $8,974 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $8,974 | TotalNetInvstIncmAmt |
| Legal Fees Rev And Expnss | $4,104 | LegalFeesRevAndExpnssAmt |
| Legal Fees Net Invst Incm | $4,104 | LegalFeesNetInvstIncmAmt |
| Accounting Fees Rev And Expnss | $3,800 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $3,800 | AccountingFeesNetInvstIncmAmt |
| Other Expenses Rev And Expnss | $15 | OtherExpensesRevAndExpnssAmt |
| Tot Opr Expenses Rev And Expnss | $7,919 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $7,904 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $906,903 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $906,903 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $914,822 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $7,904 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $906,903 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$905,848 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $1,070 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $384,812 | CashBOYAmt |
| Corporate Stock BOY | $521,036 | CorporateStockBOYAmt |
| Total Assets BOY | $905,848 | TotalAssetsBOYAmt |
| Total Assets EOY | $0 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $0 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
| No Donor Rstr Net Assests BOY | $905,848 | NoDonorRstrNetAssestsBOYAmt |
| Tot Net Ast Or Fund Balances BOY | $905,848 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $0 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $905,848 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $0 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $905,848 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$905,848 | ExcessRevenueOverExpensesAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $15 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $15 | SubtotalAmt |
| Tax Based On Investment Income | $15 | TaxBasedOnInvestmentIncomeAmt |
| Tax Due | $15 | TaxDueAmt |
| Applied To ES Tax | $0 | 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 | Yes (true) | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (true) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Org Report Or Register State | TX | 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 |
| Comply With Public Insp Rqr | Yes (true) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
| Individual With Books | STEPHEN SPILKER | IndividualWithBooksNm |
| Phone | 5125372577 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 52 LOVEGRASS LANE | AddressLine1Txt |
| City | SUNSET VALLEY | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 78745 | 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 |
| Maintained Expenditure Rspns | false | MaintainedExpenditureRspnsInd |
| 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 |
|---|---|---|---|---|---|---|
| MARCELLE SPILKER | ||||||
| 52 LOVEGRASS LANE | SUNSET VALLEY | TX | 78745 | PRESIDENT | 000.00 | $0 |
| STEPHEN SPILKER | ||||||
| 52 LOVEGRASS LANE | SUNSET VALLEY | TX | 78745 | VP TRES. | 000.00 | $0 |
| FRANCES THOMPSON | ||||||
| 1800 FOREST TRAIL | AUSTIN | TX | 78703 | DIRECTOR | 000.00 | $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 |
Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | N/A | Description1Txt |
| Expenses1 | $0 | Expenses1Amt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | N/A | Description1Txt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Based On Investment Income | $15 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $15 | TotalTaxAmt |
| Distributable As Adjusted | $0 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $906,903 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $906,903 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $0 | DistributableAsAdjustedAmt |
| Excess Distribution Cyov Yr1 | $5,528 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $5,528 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $906,903 | QualifyingDistributionsAmt |
| Remaining Distri From Corpus | $906,903 | RemainingDistriFromCorpusAmt |
| Total Corpus | $912,431 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov To Next Yr | $912,431 | ExcessDistriCyovToNextYrAmt |
| Excess From Year1 | $5,528 | ExcessFromYear1Amt |
| Excess From Current Year | $906,903 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (2 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|
| AUSTIN COMMUNITY FOUNDATION | ||||||
| 4315 GUADALUPE STREET STUITE 300 | AUSTIN | TX | 78751 | DONOR ADVISED FUND | FUND SCHOLARSHIPS | $370,000 |
| AUSTIN COMMUNITY FOUNDATION | ||||||
| 4315 GUADALUPE STREET STUITE 300 | AUSTIN | TX | 78751 | DONOR ADVISED FUND | FUND SCHOLARSHIPS | $536,903 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $906,903 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $61 | UnrelatedBusinessTaxblIncmAmt |
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $8,913 | UnrelatedBusinessTaxblIncmAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $8,974 | UnrelatedBusinessTaxblIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $8,974 | 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 (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt |
|---|---|---|
| Preparation of 2021 Form 990-PF | $2,200 | $2,200 |
| Preparation of 2022 FINAL Form 990-PF | $1,600 | $1,600 |
Dissolution Stmt DissolutionStmt
Dissolution Information DissolutionInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | AUSTIN COMMUNITY FOUNDATION | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4315 GUADALUPE STREET | AddressLine1Txt |
| City | AUSTIN | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 78751 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Short Explanation | ALL ASSETS WERE TRANSFERED TO AUSTIN COMMUNITY FOUNDATION TO THE STEPHEN AND MARCELLE SPILKER FOUNDATION FUND. | ShortExplanationTxt |
| Dissolution | $906,093 | DissolutionAmt |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | TERMINATION DOCUMENTS AND FILINGS | CategoryTxt |
| Legal Fees | $4,104 | LegalFeesAmt |
| Net Investment Income | $4,104 | NetInvestmentIncomeAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Wire Fee | Desc |
| Revenue And Expenses Per Books | $15 | RevenueAndExpensesPerBooksAmt |