TONI ROSS SPIRIT FOUNDATION INC: Form 990PF, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- TONI ROSS SPIRIT FOUNDATION INC (EIN 46-5655359)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-07-26
- IRS object ID
- 202302079349100800
- 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
- Investments Corp Stock Schedule
- Other Expenses Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-07-26T10:34:05-04:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 452908935 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | H D DAVIS CPAS LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4308 BELMONT AVE SUITE 1 | AddressLine1Txt |
| City | YOUNGSTOWN | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 445051071 | 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 | 465655359 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE TONI ROSS SPIRIT FOUNDATION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | TONI | BusinessNameControlTxt |
| Phone | 3309531396 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9565 HUNT CLUB TRAIL NE | AddressLine1Txt |
| City | WARREN | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 444841725 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOHN A ROSS II | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 3309531396 | PhoneNum |
| Signature | 2023-06-23 | SignatureDt |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | JOHN | PersonFirstNm |
| Person Last | ROSS II | 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 | HENRY SFORZA CPA | PreparerPersonNm |
| PTIN | P00275020 | PTIN |
| Phone | 3307598522 | PhoneNum |
| Preparation | 2023-07-26 | PreparationDt |
| 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 | $0 | 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 | $9,000 | ContriRcvdRevAndExpnssAmt |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Dividends Rev And Expnss | $2,338 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $2,338 | DividendsNetInvstIncmAmt |
| Dividends Adj Net Incm | $2,338 | DividendsAdjNetIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $1,682 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $1,682 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $1,682 | CapGainNetIncmNetInvstIncmAmt |
| Total Rev And Expnss | $13,020 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $4,020 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $2,338 | TotalAdjNetIncmAmt |
| Accounting Fees Rev And Expnss | $450 | AccountingFeesRevAndExpnssAmt |
| Taxes Rev And Expnss | $181 | TaxesRevAndExpnssAmt |
| Other Expenses Rev And Expnss | $8,460 | OtherExpensesRevAndExpnssAmt |
| Tot Opr Expenses Rev And Expnss | $9,091 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $1,094 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $1,094 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $10,185 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $1,094 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $2,835 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $4,020 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $2,338 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $2,159 | CashBOYAmt |
| Cash EOY | $974 | CashEOYAmt |
| Corporate Stock BOY | $114,719 | CorporateStockBOYAmt |
| Corporate Stock EOY | $118,739 | CorporateStockEOYAmt |
| Total Assets BOY | $116,878 | TotalAssetsBOYAmt |
| Total Assets EOY | $119,713 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $0 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Retained Earning BOY | $116,878 | RetainedEarningBOYAmt |
| Retained Earning EOY | $119,713 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $116,878 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $119,713 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $116,878 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $119,713 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $116,878 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $2,835 | ExcessRevenueOverExpensesAmt |
| Subtotal | $119,713 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $119,713 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $1,682 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $56 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $56 | SubtotalAmt |
| Tax Based On Investment Income | $56 | TaxBasedOnInvestmentIncomeAmt |
| Tax Due | $56 | 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 | JOHN A ROSS II | IndividualWithBooksNm |
| Phone | 3309531396 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9565 HUNT CLUB TRAIL | AddressLine1Txt |
| City | WARREN | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44484 | 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 (5 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 |
|---|---|---|---|---|---|---|---|---|
| JOHN A ROSS II | ||||||||
| 9565 HUNT CLUB TRAIL | WARREN | OH | 44484 | PRESIDENT | 000.00 | $0 | $0 | $0 |
| JOHN A ROSS III | ||||||||
| 9565 HUNT CLUB TRAIL | WARREN | OH | 44484 | TRUSTEE | 000.00 | $0 | $0 | $0 |
| SEAN ROSS | ||||||||
| 9565 HUNT CLUB TRAIL | WARREN | OH | 44484 | TRUSTEE | 000.00 | $0 | $0 | $0 |
| KEVIN L ROSS | ||||||||
| 9565 HUNT CLUB TRAIL | WARREN | OH | 44484 | TRUSTEE | 000.00 | $0 | $0 | $0 |
| ALEXIS ROSS | ||||||||
| 9565 HUNT CLUB TRAIL | WARREN | OH | 44484 | 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 | $112,897 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $1,567 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $114,464 | TotalFMVOfUnusedAssetsAmt |
| Adjusted Total FMV Of Unused Ast | $114,464 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $1,717 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $112,747 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $5,637 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $5,637 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $56 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $56 | TotalTaxAmt |
| Distributable Before Adj | $5,581 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $5,581 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $5,581 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $1,094 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $1,094 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $5,581 | DistributableAsAdjustedAmt |
| Excess Distribution Cyov Yr5 | $8,658 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $8,719 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $5,771 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $8,965 | ExcessDistributionCyovYr2Amt |
| Total Excess Distribution Cyov | $32,113 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $1,094 | QualifyingDistributionsAmt |
| Applied To Current Year | $1,094 | AppliedToCurrentYearAmt |
| Excess Distri Cyov App CY Corpus | $4,487 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $4,487 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $27,626 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov From Yr5 | $4,171 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $23,455 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $8,719 | ExcessFromYear4Amt |
| Excess From Year3 | $5,771 | ExcessFromYear3Amt |
| Excess From Year2 | $8,965 | ExcessFromYear2Amt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | JOHN A ROSS | ContributingManagerNm |
Application Submission Info ApplicationSubmissionInfoGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person | JOHN A ROSS | RecipientPersonNm |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9565 HUNT CLUB TRAIL | AddressLine1Txt |
| City | WARREN | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44484 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Phone | 3309849591 | RecipientPhoneNum |
| Form And Info And Materials | THE REQUESTING PARTICIPANT MUST BE A VALID 501(C)3 AND THE REQUEST MUST COME IN LETTER FORMAT EXPLAINING THE PURPOSE OF THE REQUEST. | FormAndInfoAndMaterialsTxt |
| Submission Deadlines | THERE ARE NO DEADLINES. | SubmissionDeadlinesTxt |
| Restrictions On Awards | NONE. | RestrictionsOnAwardsTxt |
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 |
|---|---|---|---|---|---|---|
| HOWLAND SCHOOL | ||||||
| 8200 SOUTH STREET | WARREN | OH | 44484 | NONE | CHARITABLE | $894 |
| BIRCH FOUNDATION | ||||||
| 736 ISLAND WAY | CLEARWATER BEACH | FL | 33767 | NONE | CHARITABLE | $200 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $1,094 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $2,338 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | $1,682 | RelatedOrExemptFunctionIncmAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $2,338 | ExclusionAmt |
| Related Or Exempt Function Incm | $1,682 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $4,020 | 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 | INDIRECT ACCOUNTING FEES | CategoryTxt |
| Amt | $450 | Amt |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Stock | INVESTMENTS-AMERICAN FUNDS | StockNm |
| EOY Book Value | $118,739 | EOYBookValueAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (3 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt |
|---|---|
| EXPENSES | |
| UTILITIES | $8,400 |
| BANK CHARGES | $60 |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | TAXES | CategoryTxt |
| Amt | $181 | Amt |