ROCKWATER FOUNDATION: Form 990PF, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- ROCKWATER FOUNDATION (EIN 46-1537126)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-11-15
- IRS object ID
- 202303199349103620
- 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
- Schedule B
- Accounting Fees Schedule
- Dissolution Stmt
- Investments Corp Bonds Schedule
- Investments Corp Stock Schedule
- Investments Other Schedule2
- Liquidation Explanation Stmt
- Other Decreases Schedule
- Other Expenses Schedule
- Other Income Schedule2
- Other Liabilities Schedule
- Other Professional Fees Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-11-15T11:04:18-06:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 910189318 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MOSS ADAMS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 805 SW BROADWAY STE 1400 | AddressLine1Txt |
| City | PORTLAND | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97205 | 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 | 461537126 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROCKWATER FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ROCK | BusinessNameControlTxt |
| Phone | 6508047100 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 314 LYTTON AVE | AddressLine1Txt |
| City | PALO ALTO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94301 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | AMY WAGNER | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 6508047100 | PhoneNum |
| Signature | 2023-11-08 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | AMY | PersonFirstNm |
| Person Last | WAGNER | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | WENDY CAMPOS | PreparerPersonNm |
| PTIN | P00448102 | PTIN |
| Phone | 5032421447 | PhoneNum |
| Preparation | 2023-11-08 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | 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) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $35,263,504 | 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 | $19,453 | ContriRcvdRevAndExpnssAmt |
| Dividends Rev And Expnss | $172,374 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $295,002 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $2,495,326 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $2,908,087 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $579,241 | CapGainNetIncmNetInvstIncmAmt |
| Other Income Rev And Expnss | $464,000 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $442,092 | OtherIncomeNetInvstIncmAmt |
| Total Rev And Expnss | $3,151,153 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $1,316,335 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $0 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $0 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $0 | CompOfcrDirTrstDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $164,315 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $69,598 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $69,599 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $40,307 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $40,307 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $0 | OtherProfFeesDsbrsChrtblAmt |
| Taxes Rev And Expnss | $5,420 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $5,849 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $5,741 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $783,190 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $594 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $215,783 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $898,944 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $70,193 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $43,873,749 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $4,413,373 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $44,089,532 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $898,944 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $4,483,566 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$40,938,379 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $417,391 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sav And Temp Cash Invst BOY | $13,715,293 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $4,240,489 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $4,240,489 | SavAndTempCashInvstEOYFMVAmt |
| Prepaid Expenses BOY | $34,000 | PrepaidExpensesBOYAmt |
| Prepaid Expenses EOY | $78,000 | PrepaidExpensesEOYAmt |
| Prepaid Expenses EOYFMV | $78,000 | PrepaidExpensesEOYFMVAmt |
| Corporate Stock BOY | $12,102,822 | CorporateStockBOYAmt |
| Corporate Stock EOY | $3,143,554 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $3,143,554 | CorporateStockEOYFMVAmt |
| Corporate Bonds BOY | $4,697,279 | CorporateBondsBOYAmt |
| Corporate Bonds EOY | $754,089 | CorporateBondsEOYAmt |
| Corporate Bonds EOYFMV | $754,089 | CorporateBondsEOYFMVAmt |
| Other Investments BOY | $61,817,601 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $27,047,372 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $27,047,372 | OtherInvestmentsEOYFMVAmt |
| Total Assets BOY | $92,366,995 | TotalAssetsBOYAmt |
| Total Assets EOY | $35,263,504 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $35,263,504 | TotalAssetsEOYFMVAmt |
| Accounts Payable BOY | $9,182 | AccountsPayableBOYAmt |
| Accounts Payable EOY | $34,300 | AccountsPayableEOYAmt |
| Other Liabilities BOY | $789,000 | OtherLiabilitiesBOYAmt |
| Other Liabilities EOY | $300,000 | OtherLiabilitiesEOYAmt |
| Total Liabilities BOY | $798,182 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $334,300 | TotalLiabilitiesEOYAmt |
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
| No Donor Rstr Net Assests BOY | $91,568,813 | NoDonorRstrNetAssestsBOYAmt |
| No Donor Rstr Net Assests EOY | $34,929,204 | NoDonorRstrNetAssestsEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $91,568,813 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $34,929,204 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $92,366,995 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $35,263,504 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $91,568,813 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$40,938,379 | ExcessRevenueOverExpensesAmt |
| Other Increases | $0 | OtherIncreasesAmt |
| Subtotal | $50,630,434 | SubtotalAmt |
| Other Decreases | $15,701,230 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $34,929,204 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (2 entries)
| PropertyPropertyDesc | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt | How AcquiredHowAcquiredCd |
|---|---|---|---|---|---|
| PUBLICLY TRADED SECURITIES | $2,116,451 | $2,328,846 | -$212,395 | -$212,395 | |
| ALTERNATIVE INVESTMENTS | $791,636 | $791,636 | $791,636 | P |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $579,241 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $5,802 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $5,802 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $5,802 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $80,743 | 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 | $80,743 | TotalPaymentsAndCreditsAmt |
| Form2220 Attached | Yes (X) | Form2220AttachedInd |
| Es Penalty | $0 | EsPenaltyAmt |
| Overpayment | $74,941 | OverpaymentAmt |
| Applied To ES Tax | $74,941 | 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 | Yes (1) | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (1) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (1) | AtLeast5000InAssetsInd |
| Org Report Or Register State | CA | 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 | Yes (1) | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (1) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | APERCEN PARTNERS LLC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6508047100 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 314 LYTTON AVE | AddressLine1Txt |
| City | PALO ALTO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94301 | 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 | 0 | BusinessHoldingsInd |
| 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 (6 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 |
|---|---|---|---|---|---|---|---|---|
| AMY DH WAGNER | ||||||||
| 314 LYTTON AVE | PALO ALTO | CA | 94301 | PRESIDENT/DIRECTOR | 1.00 | $0 | $0 | $0 |
| JAMES PW WAGNER | ||||||||
| 314 LYTTON AVE | PALO ALTO | CA | 94301 | SEC/TREAS/DIRECTOR (THRU 8/24/22) | 1.00 | $0 | $0 | $0 |
| JACKSON HM WAGNER | ||||||||
| 314 LYTTON AVE | PALO ALTO | CA | 94301 | SECRETARY/TREASURER/DIRECTOR | 1.00 | $0 | $0 | $0 |
| BENJAMIN EH WAGNER | ||||||||
| 314 LYTTON AVE | PALO ALTO | CA | 94301 | DIRECTOR | 1.00 | $0 | $0 | $0 |
| JAMES CH WAGNER | ||||||||
| 314 LYTTON AVE | PALO ALTO | CA | 94301 | DIRECTOR | 1.00 | $0 | $0 | $0 |
| WAYNE OS HAIG | ||||||||
| 314 LYTTON AVE | PALO ALTO | CA | 94301 | DIRECTOR | 1.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Other Employee Paid Over50k | 0 | OtherEmployeePaidOver50kCnt |
Compensation Of Hghst Pd Cntrct CompensationOfHghstPdCntrctGrp
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | APERCEN PARTNERS LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 314 LYTTON AVE | AddressLine1Txt |
| City | PALO ALTO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94301 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Service Type | ACCOUNTING & CONSULTING | ServiceTypeTxt |
| Compensation | $103,822 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 | $10,814,354 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $12,235,971 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $27,047,372 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $50,097,697 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $50,097,697 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $751,465 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $49,346,232 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $2,467,312 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $2,467,312 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $5,802 | TaxBasedOnInvestmentIncomeAmt |
| Income Tax | $994 | IncomeTaxAmt |
| Total Tax | $6,796 | TotalTaxAmt |
| Distributable Before Adj | $2,460,516 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $2,460,516 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $2,460,516 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $4,483,566 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $4,483,566 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $2,460,516 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $4,379,475 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Total Excess Distribution Cyov | $0 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $4,483,566 | QualifyingDistributionsAmt |
| Applied To Year1 | $4,379,475 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $104,091 | 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 | $2,356,425 | 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 | AMY DH WAGNER | ContributingManagerNm |
| Contributing Manager | JAMES PW WAGNER | ContributingManagerNm |
| Contributing Manager | JACKSON HM WAGNER | ContributingManagerNm |
| Contributing Manager | BENJAMIN EH WAGNER | ContributingManagerNm |
| Contributing Manager | JAMES CH WAGNER | ContributingManagerNm |
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (11 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|
| ABLE WORKS | ||||||
| 548 MARKET ST 74511 | SAN FRANCISCO | CA | 94104 | PC | GENERAL SUPPORT | $250,000 |
| FAITH CHRISTIAN SCHOOL | ||||||
| 3585 BUCK MOUNTAIN RD | ROANOKE | VA | 24018 | PC | TRANSPORTATION/VAN PURCHASE & FACULTY/STAFF BONUSES | $150,000 |
| INTERNATIONAL JUSTICE MISSION | ||||||
| PO BOX 96961 | WASHINGTON | DC | 20090 | PC | GENERAL SUPPORT | $100,000 |
| MENLO PARK PRESBYTERIAN CHURCH | ||||||
| 1111 UNIVERSITY DR | MENLO PARK | CA | 94025 | PC | GENERAL SUPPORT | $50,000 |
| MERCY SHIPS | ||||||
| PO BOX 2020 | LINDALE | TX | 75771 | PC | GENERAL SUPPORT | $1,500,000 |
| MISSION DOLORES ACADEMY | ||||||
| 3371 16TH ST | SAN FRANCISCO | CA | 94114 | PC | GENERAL SUPPORT | $103,194 |
| REALITY SAN FRANCISCO CHURCH | ||||||
| 1325 VALENCIA ST | SAN FRANCISCO | CA | 94110 | PC | GENERAL SUPPORT | $200,000 |
| SPECIAL OPS SV INC | ||||||
| PO BOX 1395 | LOS ALTOS | CA | 94023 | PC | GENERAL SUPPORT | $103,194 |
| STRATUM | ||||||
| 220 HALLECK ST SUITE 100B | SAN FRANCISCO | CA | 94129 | PC | CHURCH STARTUP FUND | $1,150,000 |
| TRANSFORMING THE BAY WITH CHRIST | ||||||
| 660 SACRAMENTO WAY | HOLLISTER | CA | 95023 | PC | GENERAL SUPPORT | $206,985 |
| TRANSFORMING THE BAY WITH CHRIST | ||||||
| 660 SACRAMENTO WAY | HOLLISTER | CA | 95023 | PC | GENERAL SUPPORT | $600,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $4,413,373 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $172,374 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business | 901101 | BusinessCd |
| Unrelated Business Taxbl Incm | $11,830 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | 18 | ExclusionCd |
| Exclusion | $2,483,496 | ExclusionAmt |
Other Revenue Described OtherRevenueDescribedGrp (2 entries)
| DescDesc | BusinessBusinessCd | Unrelated Business Taxbl IncmUnrelatedBusinessTaxblIncmAmt | ExclusionExclusionCd | ExclusionExclusionAmt |
|---|---|---|---|---|
| ALTERNATIVE INVESTMENTS | 901101 | -$7,978 | 14 | $7,978 |
| EXCISE TAX BENEFIT | 01 | $464,000 |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $3,852 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $3,127,848 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $3,131,700 | 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 |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 1 | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PETER PW WAGNER & AMY WAGNER | BusinessNameLine1Txt |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 314 LYTTON AVE | AddressLine1Txt |
| City | PALO ALTO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94301 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | $19,453 | TotalContributionsAmt |
| Person Contribution | Yes (X) | PersonContributionInd |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ACCOUNTING FEES | CategoryTxt |
| Amt | $164,315 | Amt |
| Net Investment Income | $69,598 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $69,599 | DisbursementsCharitablePrpsAmt |
Dissolution Stmt DissolutionStmt
Dissolution Information DissolutionInformationGrp
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MORGAN STANLEY GLOBAL IMPACT FUNDING TRUST INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8910 PURDUE RD SUITE 500 | AddressLine1Txt |
| City | INDIANAPOLIS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46268 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Short Explanation | THE FOUNDATION DISTRIBUTED HALF OF ITS ASSETS, PURSUANT TO AN AGREEMENT BETWEEN FOUNDATION FOUNDERS JAMES PW WAGNER AND AMY WAGNER, AS A GRANT TO A DAF OF WHICH JAMES PW WAGNER IS THE DONOR-ADVISER. THE GRANT WAS COMPRISED OF CASH, MARKETABLE SECURITIES AND ALTERNATIVE INVESTMENTS. THIS TRANSACTION IS A SUBSTANTIAL CONTRACTION PER THE FORM 990-PF INSTRUCTIONS; IT IS NOT A LIQUIDATION, DISSOLUTION OR TERMINATION. | ShortExplanationTxt |
| Dissolution | $39,518,209 | DissolutionAmt |
Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule
Investments Corporate Bonds InvestmentsCorporateBondsGrp (6 entries)
| BondBondNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| AMERICAN EXPRESS CO | $111,228 | $111,228 |
| BERKSHIRE HATHAWAY INC | $120,961 | $120,961 |
| CISCO SYSTEMS INC | $149,528 | $149,528 |
| MICROSOFT CORP | $121,252 | $121,252 |
| ORACLE CORP | $125,660 | $125,660 |
| SALESFORCE.COM INC | $125,460 | $125,460 |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp (55 entries)
| StockStockNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| ADYEN | $20,721 | $20,721 |
| AIA GROUP LTD | $33,230 | $33,230 |
| AIR LIQUIDE | $8,280 | $8,280 |
| ALCON INC | $12,133 | $12,133 |
| ALFA LAVAL AB | $10,548 | $10,548 |
| ALLIANZ SE | $30,425 | $30,425 |
| ALPHABET INC CL A | $793,188 | $793,188 |
| ALPHABET INC CL C | $799,457 | $799,457 |
| AMBEV SA | $9,112 | $9,112 |
| ATLAS COPCO AS | $26,156 | $26,156 |
| BANCO BILBAO VIZCAYA ARGENTARIA SA | $12,633 | $12,633 |
| BHP GROUP LIMITED | $22,586 | $22,586 |
| CANADIAN NATIONAL RAILWAY CO | $9,510 | $9,510 |
| CHUGAI PARMACEUTICAL | $9,343 | $9,343 |
| DAIFUKU CO LTD | $6,136 | $6,136 |
| DASSAULT SYSTEMS SA | $18,016 | $18,016 |
| DBS GROUP HOLDINGS LTD | $29,135 | $29,135 |
| ENN ENERGY HOLDINGS LTD | $11,065 | $11,065 |
| EPIROC AKTIEBOLAG | $13,101 | $13,101 |
| FANUC CORPORATION | $5,231 | $5,231 |
| FOMENTO ECONOMICO MEXICANO | $22,108 | $22,108 |
| HAIER SMART HOME CO LTD | $18,826 | $18,826 |
| HDFC BANK LTD | $9,851 | $9,851 |
| ICICI BANK LTD | $18,431 | $18,431 |
| INFINEON TECHNOLOGIES AG | $26,489 | $26,489 |
| KERING SA | $8,373 | $8,373 |
| KOMATSU LTD | $9,547 | $9,547 |
| KUBOTA CORP | $9,571 | $9,571 |
| LINDE PLC | $10,764 | $10,764 |
| LONZA GROUP AG ZUERICH | $13,810 | $13,810 |
| LOREAL CO | $27,343 | $27,343 |
| MANULIFE FINANCIAL CORP | $14,165 | $14,165 |
| META PLATFORMS INC | $822,885 | $822,885 |
| NESTLE | $11,812 | $11,812 |
| NITORI HOLDINGS CO LTD | $9,110 | $9,110 |
| NOVOZYMES A/S | $6,515 | $6,515 |
| PHARMACEUTICAL GROUP LTD | $11,193 | $11,193 |
| PING AN INSURANCE | $7,067 | $7,067 |
| PT TELEKOMUNIKASI INDONESIA | $9,683 | $9,683 |
| RIO TINTO PLC | $17,088 | $17,088 |
| ROCHE HOLDINGS | $22,237 | $22,237 |
| SAP AG | $15,066 | $15,066 |
| SCHNEIDER ELECTRIC SA | $21,094 | $21,094 |
| SHELL PLC | $16,459 | $16,459 |
| SHIONOGI & CO LTD | $10,258 | $10,258 |
| SHISEIDO LTD | $8,730 | $8,730 |
| SONOVA HOLDING AG | $6,874 | $6,874 |
| SYMRISE AG | $11,960 | $11,960 |
| SYSMEX CORP | $8,426 | $8,426 |
| TAIWAN SEMICONDUCTOR MFG CO LTD | $19,069 | $19,069 |
| TENCENT HOLDINGS LTD | $13,132 | $13,132 |
| UNICHARM CORP | $11,823 | $11,823 |
| VANGUARD INTERNATIONAL EQUITY INDEX FUND | $5,816 | $5,816 |
| WOODSIDE ENERGY GROUP LTD | $3,172 | $3,172 |
| XP INC | $4,801 | $4,801 |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp (3 entries)
| Category Or ItemCategoryOrItemTxt | Listed At Cost Or FMVListedAtCostOrFMVCd | Book ValueBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| ACCRUED INTEREST | FMV | $7,669 | $7,669 |
| CRESCENT PARK OFFSHORE FUND LTD | FMV | $595,673 | $595,673 |
| SCHF USTE LP | FMV | $26,444,030 | $26,444,030 |
Liquidation Explanation Stmt LiquidationExplanationStmt
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | THE FOUNDATION DISTRIBUTED HALF OF ITS ASSETS, PURSUANT TO AN AGREEMENT BETWEEN FOUNDATION FOUNDERS JAMES PW WAGNER AND AMY WAGNER, AS A GRANT TO A DAF OF WHICH JAMES PW WAGNER IS THE DONOR-ADVISER. THE GRANT WAS COMPRISED OF CASH, MARKETABLE SECURITIES AND ALTERNATIVE INVESTMENTS. THIS TRANSACTION IS A SUBSTANTIAL CONTRACTION PER THE FORM 990-PF INSTRUCTIONS; IT IS NOT A LIQUIDATION, DISSOLUTION OR TERMINATION. | ExplanationTxt |
Other Decreases Schedule OtherDecreasesSchedule
Other Decreases Detail OtherDecreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | UNREALIZED LOSS ON INVESTMENTS | Desc |
| Amt | $15,701,230 | Amt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (4 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| LICENSES AND FEES | $594 | $0 | $594 |
| BOND PREMIUM AMORTIZATION | $3,604 | $3,604 | $0 |
| OTHER INVESTMENT EXPENSES | $1,543 | $1,543 | $0 |
| ALTERNATIVE INVESTMENT EXPENSES | $0 | $778,043 | $0 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail (2 entries)
| DescDesc | Net Investment IncomeNetInvestmentIncomeAmt | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Adjusted Net IncomeAdjustedNetIncomeAmt |
|---|---|---|---|
| ALTERNATIVE INVESTMENTS | $442,092 | ||
| EXCISE TAX BENEFIT | $464,000 | $464,000 |
Other Liabilities Schedule OtherLiabilitiesSchedule
Other Liabilities Detail OtherLiabilitiesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DEFERRED TAX LIABILITY | Desc |
| BOY Book Value | $789,000 | BOYBookValueAmt |
| EOY Book Value | $300,000 | EOYBookValueAmt |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | INVESTMENT MANAGEMENT FEES | CategoryTxt |
| Amt | $40,307 | Amt |
| Net Investment Income | $40,307 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | FOREIGN TAX | CategoryTxt |
| Amt | $5,420 | Amt |
| Net Investment Income | $5,849 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |