FRANCES SAUNDERS FOUNDATION: Form 990PF, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: FRANCES SAUNDERS FOUNDATION (EIN 45-2718331)
Tax period: 2022-01-01 to 2022-12-31
Filed: 2023-05-10
IRS object ID: 202301309349103435
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
Legal Fees Schedule
Other Assets Schedule
Other Expenses Schedule
Other Liabilities Schedule
Other Professional Fees Schedule
Taxes Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-05-10T14:54:39-04:00	ReturnTs
Tax Period End	2022-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	454677985	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	MARCIA B HALL CPA	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	388 E YOSEMITE AVE STE 200 E	AddressLine1Txt
City	MERCED	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	953408219	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	452718331	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	FRANCES SAUNDERS FOUNDATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	FRAN	BusinessNameControlTxt
Phone	2097226794	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	388 E YOSEMITE AVE SUITE 200-B	AddressLine1Txt
City	MERCED	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	95340	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MARCIA HALL	PersonNm
Person Title	DIRECTOR	PersonTitleTxt
Phone	2097226794	PhoneNum
Signature	2023-05-14	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	MARCIA	PersonFirstNm
Person Last	HALL	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	MARCIA B HALL	PreparerPersonNm
PTIN	P00469623	PTIN
Phone	2097226794	PhoneNum
Preparation	2023-05-10	PreparationDt
Self Employed	Yes (X)	SelfEmployedInd

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)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
FMV Assets EOY	$488,447	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	InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm	$1	InterestOnSavNetInvstIncmAmt
Gross Rents Rev And Expnss	$113,015	GrossRentsRevAndExpnssAmt
Gross Rents Net Invst Incm	$113,015	GrossRentsNetInvstIncmAmt
Net Rental Income Or Loss	$113,000	NetRentalIncomeOrLossAmt
Total Rev And Expnss	$113,016	TotalRevAndExpnssAmt
Total Net Invst Incm	$113,016	TotalNetInvstIncmAmt
Legal Fees Rev And Expnss	$1,155	LegalFeesRevAndExpnssAmt
Accounting Fees Rev And Expnss	$12,125	AccountingFeesRevAndExpnssAmt
Other Prof Fees Rev And Expnss	$1,245	OtherProfFeesRevAndExpnssAmt
Taxes Rev And Expnss	$883	TaxesRevAndExpnssAmt
Occupancy Rev And Expnss	$7,260	OccupancyRevAndExpnssAmt
Other Expenses Rev And Expnss	$325	OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm	$15	OtherExpensesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss	$22,993	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$15	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$0	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$71,750	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$71,750	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$94,743	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$15	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$71,750	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	$18,273	ExcessRevenueOverExpensesAmt
Net Investment Income	$113,001	NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash BOY	$15,414	CashBOYAmt
Cash EOY	$15,986	CashEOYAmt
Cash EOYFMV	$15,986	CashEOYFMVAmt
Other Assets BOY	$454,460	OtherAssetsBOYAmt
Other Assets EOY	$472,461	OtherAssetsEOYAmt
Other Assets EOYFMV	$472,461	OtherAssetsEOYFMVAmt
Total Assets BOY	$469,874	TotalAssetsBOYAmt
Total Assets EOY	$488,447	TotalAssetsEOYAmt
Total Assets EOYFMV	$488,447	TotalAssetsEOYFMVAmt
Other Liabilities BOY	-$300	OtherLiabilitiesBOYAmt
Total Liabilities BOY	-$300	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind
Capital Stock BOY	$470,174	CapitalStockBOYAmt
Capital Stock EOY	$472,461	CapitalStockEOYAmt
Retained Earning EOY	$15,986	RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY	$470,174	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$488,447	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$469,874	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$488,447	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$470,174	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	$18,273	ExcessRevenueOverExpensesAmt
Subtotal	$488,447	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$488,447	TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$1,571	InvestmentIncomeExciseTaxAmt
Subtotal	$1,571	SubtotalAmt
Tax Based On Investment Income	$1,571	TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx	$860	EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits	$860	TotalPaymentsAndCreditsAmt
Tax Due	$711	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
Org Report Or Register State	CA	OrgReportOrRegisterStateCd
Form990 PF Filed With Atty Gen	Yes (true)	Form990PFFiledWithAttyGenInd
Private Operating Foundation	false	PrivateOperatingFoundationInd
New Substantial Contributors	false	NewSubstantialContributorsInd
Own Controlled Entity	false	OwnControlledEntityInd
Donor Advised Fund	false	DonorAdvisedFundInd
Comply With Public Insp Rqr	Yes (true)	ComplyWithPublicInspRqrInd
Website Address	N/A	WebsiteAddressTxt
Individual With Books	MARCIA HALL	IndividualWithBooksNm
Phone	2097226794	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	2513 WINDY COURT	AddressLine1Txt
City	MERCED	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	95340	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
Undistributed Income PY	false	UndistributedIncomePYInd
Business Holdings	false	BusinessHoldingsInd
Jeopardy Investments	false	JeopardyInvestmentsInd
Uncorrected PY Jeopardy Invst	false	UncorrectedPYJeopardyInvstInd
Influence Legislation	false	InfluenceLegislationInd
Influence Election	false	InfluenceElectionInd
Grants To Individuals	false	GrantsToIndividualsInd
Grants To Organizations	false	GrantsToOrganizationsInd
Noncharitable Purpose	false	NoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt	Employee Benefit ProgramEmployeeBenefitProgramAmt	Expense Account Other AllwncExpenseAccountOtherAllwncAmt
CYRIL LAWRENCE
2111 K STREET	MERCED	CA	95340	DIRECTOR	000.00	$0	$0	$0
MARCIA HALL
2513 WINDY COURT	MERCED	CA	95340	DIRECTOR	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	$0	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$8,278	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$472,461	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$480,739	TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast	$480,739	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$7,211	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$473,528	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$23,676	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$23,676	MinimumInvestmentReturnAmt
Tax Based On Investment Income	$1,571	TaxBasedOnInvestmentIncomeAmt
Total Tax	$1,571	TotalTaxAmt
Distributable Before Adj	$22,105	DistributableBeforeAdjAmt
Distributable Before Ded	$22,105	DistributableBeforeDedAmt
Distributable As Adjusted	$22,105	DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$71,750	ExpensesAndContributionsAmt
Qualifying Distributions	$71,750	QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$22,105	DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5	$18,182	ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4	$22,239	ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3	$65,981	ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2	$62,535	ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1	$4,978	ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov	$173,915	TotalExcessDistributionCyovAmt
Qualifying Distributions	$71,750	QualifyingDistributionsAmt
Applied To Current Year	$22,105	AppliedToCurrentYearAmt
Remaining Distri From Corpus	$49,645	RemainingDistriFromCorpusAmt
Total Corpus	$223,560	TotalCorpusAmt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5	$18,182	ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr	$205,378	ExcessDistriCyovToNextYrAmt
Excess From Year4	$22,239	ExcessFromYear4Amt
Excess From Year3	$65,981	ExcessFromYear3Amt
Excess From Year2	$62,535	ExcessFromYear2Amt
Excess From Year1	$4,978	ExcessFromYear1Amt
Excess From Current Year	$49,645	ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Field	Value	IRS element (for citing)
Only Contri To Preselected	Yes (X)	OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (12 entries)

Address Line1RecipientUSAddress/AddressLine1Txt	CityRecipientUSAddress/CityNm	State AbbreviationRecipientUSAddress/StateAbbreviationCd	ZIPRecipientUSAddress/ZIPCd	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt	Business Name Line2RecipientBusinessName/BusinessNameLine2Txt	Address Line2RecipientUSAddress/AddressLine2Txt
ALPHA PREGNANCY
700 LOUGHBOROUGH DR A	MERCED	CA	95348	SUPPORT FOR PRO-LIFE EDUCATION.	$25,000
ANUGRAHA ACT INC
PO BOX 2558	MERCED	CA	95344	EDUCATION OF NEEDY CHILDREN.	$1,250
CALIFORNIA RIGHT TO LIFE
PO BOX 4343	WALNUT CREEK	CA	945984343	SUPPORT FOR PRO-LIFE EDUCATION.	$5,000
CATHOLIC BISHOP OF NORTHERN ALASKA
1312 PEGER ROAD	FAIRBANKS	AK	997095199	SUPPORT FOR RELIGIOUS EDUCATION/TRNG	$5,000
CATHOLIC CHARITIES OF FRESNO
149 N FULTON ST	FRESNO	CA	937011607	SUPPORT FOR THE POOR AND NEEDY.	$5,000
CATHOLIC NEAR EAST WELFARE ASSOC
1011 FIRST AVENUE	NEW YORK	NY	100224195	SUPPORT FOR THE POOR AND NEEDY.	$2,500	CNEWA
KNOM RADIO MISSIONS
PO BOX 190649	ANCHORAGE	AK	99519	SUPPORT FOR FAITH-BASED RADIO.	$5,000
PRIESTS FOR LIFE
PO BOX 236695	COCOA	FL	32923	PRO-LIFE EDUCATION/SERVICES.	$5,000
UNBOUND
1 ELMWOOD AVE	KANSAS CITY	KS	66103	SUPPORT FOR THE POOR AND NEEDY.	$2,500
FOOD FOR THE POOR
6401 LYONS ROAD	COCONUT CREEK	FL	33073	SUPPORT FOR THE POOR AND NEEDY.	$5,000
LIVE ACTION
2200 WILSON BLVD	ARLINGTON	VA	22201	SUPPORT FOR PRO-LIFE	$7,500		SUITE 102
WORLD VILLAGES FOR CHILDREN
4200 PARLIAMENT PLACE	LANHAM	MD	20706	SUPPORT FOR THE POOR AND NEEDY	$3,000		SUITE 230

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$71,750	TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

Field	Value	IRS element (for citing)
Exclusion	14	ExclusionCd
Exclusion	$1	ExclusionAmt

Net Rntl Incm Re Not Debt Fincd Prop NetRntlIncmReNotDebtFincdProp

Field	Value	IRS element (for citing)
Related Or Exempt Function Incm	$113,000	RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Exclusion	$1	ExclusionAmt
Related Or Exempt Function Incm	$113,000	RelatedOrExemptFunctionIncmAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$113,001	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	$12,125	Amt

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFeesGrp

Field	Value	IRS element (for citing)
Category	LEGAL FEES	CategoryTxt
Legal Fees	$1,155	LegalFeesAmt

Other Assets Schedule OtherAssetsSchedule

Other Assets Schedule OtherAssetsScheduleGrp

Field	Value	IRS element (for citing)
Desc	SAUNDERS RANCH LLC	Desc
BOY Book Value	$454,460	BOYBookValueAmt
EOY Book Value	$472,461	EOYBookValueAmt
EOYFMV	$472,461	EOYFMVAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (5 entries)

DescDesc	Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt	Net Investment IncomeNetInvestmentIncomeAmt
SAUNDERS RANCH LLC
MISCELLANEOUS	$15	$15
EXPENSES
BANK SERVICE CHARGE	$10
MISCELLANEOUS	$300

Other Liabilities Schedule OtherLiabilitiesSchedule

Other Liabilities Detail OtherLiabilitiesDetail

Field	Value	IRS element (for citing)
Desc	LOAN FROM DIRECTORS	Desc
BOY Book Value	-$300	BOYBookValueAmt

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

Field	Value	IRS element (for citing)
Category	DIRECTOR FEES	CategoryTxt
Amt	$1,245	Amt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxt	AmtAmt
INTERNAL REVENUE SERVICE	$833
ATTY GENERAL	$50