L&A FOUNDATION: Form 990PF, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- L&A FOUNDATION (EIN 52-7240271)
- Tax period
- 2021-01-01 to 2021-12-31
- Filed
- 2022-11-01
- IRS object ID
- 202223059349100942
- Schema version
- 2021v4.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-11-01T14:47:28-07:00 | ReturnTs |
| Tax Period End | 2021-12-31 | TaxPeriodEndDt |
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2021-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 527240271 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE L & A FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | L&AF | BusinessNameControlTxt |
| Phone | 2088601902 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 50002 | AddressLine1Txt |
| City | BOISE | CityNm |
| State Abbreviation | ID | StateAbbreviationCd |
| ZIP | 83705 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GARY W GUNTHER | PersonNm |
| Person Title | Trustee | PersonTitleTxt |
| Signature | 2022-11-01 | SignatureDt |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | GARY W | PersonFirstNm |
| Person Last | GUNTHER | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 0 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Federated Assurance Level | FAL1 | FederatedAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $669,445 | 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 | $21 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $21 | InterestOnSavNetInvstIncmAmt |
| Interest On Savings Adj Net Incm | $21 | InterestOnSavingsAdjNetIncmAmt |
| Dividends Rev And Expnss | $23,152 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $23,152 | DividendsNetInvstIncmAmt |
| Dividends Adj Net Incm | $23,152 | DividendsAdjNetIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $21,556 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $149,077 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $21,556 | CapGainNetIncmNetInvstIncmAmt |
| Total Rev And Expnss | $44,729 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $44,729 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $23,173 | TotalAdjNetIncmAmt |
| Other Prof Fees Rev And Expnss | $11,631 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $10,017 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $1,614 | OtherProfFeesDsbrsChrtblAmt |
| Taxes Rev And Expnss | $90 | TaxesRevAndExpnssAmt |
| Tot Opr Expenses Rev And Expnss | $11,721 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $10,017 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $1,614 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $27,000 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $27,000 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $38,721 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $10,017 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $28,614 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $6,008 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $34,712 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $23,173 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sav And Temp Cash Invst BOY | $15,899 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $30,650 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $15,787 | SavAndTempCashInvstEOYFMVAmt |
| Corporate Stock BOY | $447,089 | CorporateStockBOYAmt |
| Corporate Stock EOY | $438,346 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $653,658 | CorporateStockEOYFMVAmt |
| Total Assets BOY | $462,988 | TotalAssetsBOYAmt |
| Total Assets EOY | $468,996 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $669,445 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Retained Earning BOY | $462,988 | RetainedEarningBOYAmt |
| Retained Earning EOY | $468,996 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $462,988 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $468,996 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $462,988 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $468,996 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $462,988 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $6,008 | ExcessRevenueOverExpensesAmt |
| Subtotal | $468,996 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $468,996 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (2 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | AcquiredAcquiredDt | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|---|---|
| US BANK PORFOLIO | P | ||||||
| SECURITIES | P | 2020-01-01 | 2021-12-31 | $149,077 | $127,521 | $21,556 | $21,556 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $21,556 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $482 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $482 | SubtotalAmt |
| Tax Based On Investment Income | $482 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $30 | EstimatedPlusOvpmtIncmTxAmt |
| Extsn Request Income Tax Paid | $490 | ExtsnRequestIncomeTaxPaidAmt |
| Total Payments And Credits | $520 | TotalPaymentsAndCreditsAmt |
| Overpayment | $38 | OverpaymentAmt |
| Applied To ES Tax | $38 | 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 | false | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (true) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Org Report Or Register State | ID | 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 |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GARY GUNTHER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2088601902 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 50002 | AddressLine1Txt |
| City | BOISE | CityNm |
| State Abbreviation | ID | StateAbbreviationCd |
| ZIP | 83705 | 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 |
| Acts Fail To Qlfy As Exceptions | false | ActsFailToQlfyAsExceptionsInd |
| 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 |
| 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 |
|---|---|---|---|---|---|---|
| JEFFREY L ADAMS | ||||||
| PO BOX 9754 | BOISE | ID | 83707 | Trustee | 0.00 | $0 |
| LAURA L ADAMS | ||||||
| PO Box 202 | PHILO | CA | 95466 | Trustee | 0.00 | $0 |
| GARY W GUNTHER | ||||||
| 1900 E SPRING MEADOW LANE | BOISE | ID | 83706 | Trustee | 0.00 | $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 |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $653,658 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $15,787 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $669,445 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Adjusted Total FMV Of Unused Ast | $669,445 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $10,042 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $659,403 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $32,970 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $32,970 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $482 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $482 | TotalTaxAmt |
| Distributable Before Adj | $32,488 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $32,488 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $32,488 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $28,614 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $28,614 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $32,488 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $26,249 | UndistributedIncomePYAmt |
| Qualifying Distributions | $28,614 | QualifyingDistributionsAmt |
| Applied To Year1 | $26,249 | AppliedToYear1Amt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $2,365 | AppliedToCurrentYearAmt |
| Undistributed Income CY | $30,123 | UndistributedIncomeCYAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (13 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|---|
| RECREATIONAL AVIATION FOUNDATION | |||||||
| 1711 W COLLEGE AVE | BOZEMAN | MT | 59715 | None | PC | GENERAL | $3,500 |
| IDAHO AVIATION FOUNDATION | |||||||
| PO BOX 2016 | EAGLE | ID | 83616 | None | PC | GENERAL | $1,000 |
| TREASURE VALLEY FAMILY YMCA | |||||||
| 1177 W STATE ST | BOISE | ID | 83702 | None | PC | PERMANENT ENDOWMENT | $1,000 |
| IDAHO HUMANE SOCIETY | |||||||
| 1300 S Bird St | BOISE | ID | 83709 | None | PC | GENERAL | $1,000 |
| BOISE RESCUE MISSION | |||||||
| PO BOX 1494 | BOISE | ID | 83701 | None | PC | GENERAL | $2,500 |
| LAND TRUST OF THE TREASURE VALLEY | |||||||
| PO BOX 106 | BOISE | ID | 83701 | None | PC | GENERAL | $1,000 |
| FIRST CONGREGATIONAL CHURCH | |||||||
| 2201 WOODLAWN AVE | BOISE | ID | 83702 | None | PC | GENERAL | $1,000 |
| ELECTRONIC PRIVACY INFORMATION CENT | |||||||
| 1519 New Hampshire Ave NW | WASHINGTON | DC | 20036 | None | PC | GENERAL | $2,000 |
| InterplayBody Wisdom | |||||||
| 2273 TELEGRAPH AVE | OAKLAND | CA | 94612 | NONE | PC | GENERAL | $1,500 |
| INSTITUTE FOR JUSTICE | |||||||
| 901 N GLEBE RD STE 900 | ARLINGTON | VA | 22203 | None | PC | GENERAL SUPPORT | $3,500 |
| CANTICLE FARM | |||||||
| PO BOX 168 | OAKLAND | CA | 94601 | NONE | PC | GENERAL | $3,000 |
| EAST POINT PEACE ACADEMY | |||||||
| PO BOX 30652 | OAKLAND | CA | 94604 | None | PC | GENERAL | $4,500 |
| Pilgrim Cove Foundation | |||||||
| PO BOX 867 | MCCALL | ID | 83638 | None | PC | GENERAL | $1,500 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $27,000 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $21 | ExclusionAmt |
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $23,152 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $21,556 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $44,729 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $44,729 | 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 |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|---|
| INVESTMENT MANAGEMENT | $8,403 | $8,403 | $0 | $0 |
| TRUSTEE FEES | $3,228 | $1,614 | $0 | $1,614 |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | EXCISE TAX | CategoryTxt |
| Amt | $90 | Amt |