JOHN P SEYMORE III CULINARY SCHOLARSHIP FUND: Form 990PF, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- JOHN P SEYMORE III CULINARY SCHOLARSHIP FUND (EIN 88-3000752)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-05-01
- IRS object ID
- 202521219349100982
- Schema version
- 2024v5.0
- 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
- Other Decreases Schedule
- Other Increases Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-05-01T13:11:17-04:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 061662488 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HBC CPAS | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 821 | AddressLine1Txt |
| City | ABINGDON | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 24212 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 883000752 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JOHN P SEYMORE III CULINARY | BusinessNameLine1Txt |
| Business Name Line2 | SCHOLARSHIP FUND | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | JOHN | BusinessNameControlTxt |
| Phone | 2764929478 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 19332 COUNTRY DR | AddressLine1Txt |
| City | ABINGDON | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 24211 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SUSAN R SEYMORE | PersonNm |
| Person Title | DIRECTOR | PersonTitleTxt |
| Phone | 2764929478 | PhoneNum |
| Signature | 2025-04-29 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DAVID B BROWN CPA | PreparerPersonNm |
| PTIN | P00745399 | PTIN |
| Phone | 2766281123 | PhoneNum |
| Preparation | 2025-04-29 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $40,872 | 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 | $4,873 | ContriRcvdRevAndExpnssAmt |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Interest On Sav Rev And Expnss | $12 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $12 | InterestOnSavNetInvstIncmAmt |
| Interest On Savings Adj Net Incm | $12 | InterestOnSavingsAdjNetIncmAmt |
| Total Rev And Expnss | $4,885 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $12 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $12 | TotalAdjNetIncmAmt |
| Accounting Fees Rev And Expnss | $750 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Chrtbl Prps | $750 | AccountingFeesChrtblPrpsAmt |
| Taxes Rev And Expnss | $25 | TaxesRevAndExpnssAmt |
| Taxes Dsbrs Chrtbl | $25 | TaxesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $775 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $775 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $4,000 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $4,000 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $4,775 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $4,775 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $110 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $12 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $12 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $39,315 | CashBOYAmt |
| Cash EOY | $40,872 | CashEOYAmt |
| Cash EOYFMV | $40,872 | CashEOYFMVAmt |
| Total Assets BOY | $39,315 | TotalAssetsBOYAmt |
| Total Assets EOY | $40,872 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $40,872 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
| No Donor Rstr Net Assests BOY | $39,315 | NoDonorRstrNetAssestsBOYAmt |
| No Donor Rstr Net Assests EOY | $40,872 | NoDonorRstrNetAssestsEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $39,315 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $40,872 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $39,315 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $40,872 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $39,315 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $110 | ExcessRevenueOverExpensesAmt |
| Other Increases | $1,556 | OtherIncreasesAmt |
| Subtotal | $40,981 | SubtotalAmt |
| Other Decreases | $109 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $40,872 | TotNetAstOrFundBalancesEOYAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $0 | InvestmentIncomeExciseTaxAmt |
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 | SUSAN R SEYMORE | IndividualWithBooksNm |
| Phone | 2764929478 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 19332 COUNTY DR | AddressLine1Txt |
| City | ABINGDON | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 24211 | 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 | Yes (true) | UndistributedIncomePYInd |
| Undistributed Income PY1 | 2021 | UndistributedIncomePY1Yr |
| Undistributed Income PY2 | 2020 | UndistributedIncomePY2Yr |
| Undistr Incm Sect4942a2 Not App | Yes (true) | UndistrIncmSect4942a2NotAppInd |
| 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 (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 |
|---|---|---|---|---|---|---|---|---|
| SUSAN R SEYMORE | ||||||||
| 19332 COUNTY DR | ABINGDON | VA | 24211 | DIRECTOR | 000.00 | $0 | $0 | $0 |
| JILL HORSCH | ||||||||
| 29394 ZION CHURCH RD | DAMASCUS | VA | 24236 | DIRECTOR | 000.00 | $0 | $0 | $0 |
| LESLIE S BEALE | ||||||||
| 9863 ROCKSTONE CT | RICHMOND | VA | 23238 | DIRECTOR | 000.00 | $0 | $0 | $0 |
| MARY ANN WAKEFIELD | ||||||||
| 100 CROSSWIND DR | CARY | NC | 27513 | 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 | $44,044 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $44,044 | TotalFMVOfUnusedAssetsAmt |
| Adjusted Total FMV Of Unused Ast | $44,044 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $661 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $43,383 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $2,169 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $2,169 | MinimumInvestmentReturnAmt |
| Distributable Before Adj | $2,169 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $2,169 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $2,169 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $4,775 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $4,775 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $2,169 | DistributableAsAdjustedAmt |
| Prior Year1 | 2020 | PriorYear1Yr |
| Prior Year2 | 2019 | PriorYear2Yr |
| Total For Prior Years | $361 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr1 | $3,004 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $3,004 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $4,775 | QualifyingDistributionsAmt |
| Applied To Current Year | $2,169 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $2,606 | RemainingDistriFromCorpusAmt |
| Total Corpus | $5,610 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $361 | PriorYearUndistributedIncmAmt |
| Prior Year Deficiency Or Tax | $361 | PriorYearDeficiencyOrTaxAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov To Next Yr | $5,610 | ExcessDistriCyovToNextYrAmt |
| Excess From Year1 | $3,004 | ExcessFromYear1Amt |
| Excess From Current Year | $2,606 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Application Submission Info ApplicationSubmissionInfoGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person | SUSAN SEYMORE | RecipientPersonNm |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 19332 COUNTY DRIVE | AddressLine1Txt |
| City | ABINGDON | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 24211 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Phone | 2764929478 | RecipientPhoneNum |
| Restrictions On Awards | SCHOLARSHIPS FOR CULINARY STUDENTS ONLY | RestrictionsOnAwardsTxt |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SOUTHWEST VIRGINIA COMM COLLEGE | BusinessNameLine1Txt |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 742 COMMUNITY COLLEGE | AddressLine1Txt |
| Address Line2 | ROAD | AddressLine2Txt |
| City | CCEDAR BLUFF | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 24609 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Foundation Status | COLLEGE | RecipientFoundationStatusTxt |
| Grant Or Contribution Purpose | SCHOLARSHIP | GrantOrContributionPurposeTxt |
| Amt | $4,000 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $4,000 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | $12 | RelatedOrExemptFunctionIncmAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | $12 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $12 | 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) |
|---|---|---|
| Amt | $750 | Amt |
| Disbursements Charitable Prps | $750 | DisbursementsCharitablePrpsAmt |
Other Decreases Schedule OtherDecreasesSchedule
Other Decreases Detail OtherDecreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | FEDERAL TAXES | Desc |
| Amt | $109 | Amt |
Other Increases Schedule OtherIncreasesSchedule
Other Increases Detail OtherIncreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PRIOR PERIOD ADJ | Desc |
| Amt | $1,556 | Amt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amt | $25 | Amt |
| Disbursements Charitable Prps | $25 | DisbursementsCharitablePrpsAmt |