ELBRIDGE AND DEBRA STUART FAMILY FOUNDATION: Form 990PF, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- ELBRIDGE AND DEBRA STUART FAMILY FOUNDATION (EIN 26-4492027)
- Tax period
- 2021-01-01 to 2021-12-31
- Filed
- 2022-11-15
- IRS object ID
- 202233199349108743
- Schema version
- 2021v4.2
- 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
- Contractor Compensation Expln
- Depreciation Schedule
- Expln Of Non Filing With AG Stmt
- Investments Corp Bonds Schedule
- Investments Corp Stock Schedule
- Investments Other Schedule2
- Land Etc Schedule2
- Legal Fees Schedule
- Other Assets Schedule
- 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 | 2022-11-15T16:24:06-06:00 | ReturnTs |
| Tax Period End | 2021-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SEILER LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | THREE LAGOON DR STE 400 | AddressLine1Txt |
| City | REDWOOD CITY | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94065 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2021-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 264492027 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ELBRIDGE AND DEBRA STUART FAMILY FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % ELBRIDGE STUART | InCareOfNm |
| Business Name Control | ELBR | BusinessNameControlTxt |
| Phone | 7757704097 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 8340 | AddressLine1Txt |
| City | INCLINE VILLAGE | CityNm |
| State Abbreviation | NV | StateAbbreviationCd |
| ZIP | 89452 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ELBRIDGE STUART | PersonNm |
| Person Title | DIRECTOR | PersonTitleTxt |
| Phone | 7757704097 | PhoneNum |
| Signature | 2022-11-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | ELBRIDGE | PersonFirstNm |
| Person Last | STUART | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MICHAEL S GOLDSTEIN | PreparerPersonNm |
| PTIN | P01252695 | PTIN |
| Phone | 6503654646 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | TrustedCustomerGrp |
| 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 | $53,922,838 | 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 | $0 | ContriRcvdRevAndExpnssAmt |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Dividends Rev And Expnss | $968,970 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $968,970 | DividendsNetInvstIncmAmt |
| Gross Rents Rev And Expnss | $63,735 | GrossRentsRevAndExpnssAmt |
| Gross Rents Net Invst Incm | $63,735 | GrossRentsNetInvstIncmAmt |
| Net Rental Income Or Loss | $63,735 | NetRentalIncomeOrLossAmt |
| Net Gain Sale Ast Rev And Expnss | $3,372,013 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $6,510,874 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $3,372,013 | CapGainNetIncmNetInvstIncmAmt |
| Other Income Rev And Expnss | $21,211 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $21,189 | OtherIncomeNetInvstIncmAmt |
| Total Rev And Expnss | $4,425,929 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $4,425,907 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $0 | CompOfcrDirTrstRevAndExpnssAmt |
| Legal Fees Rev And Expnss | $310 | LegalFeesRevAndExpnssAmt |
| Legal Fees Net Invst Incm | $0 | LegalFeesNetInvstIncmAmt |
| Legal Fees Adj Net Incm | $0 | LegalFeesAdjNetIncmAmt |
| Legal Fees Dsbrs Chrtbl | $310 | LegalFeesDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $24,840 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $22,356 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Adj Net Incm | $0 | AccountingFeesAdjNetIncmAmt |
| Accounting Fees Chrtbl Prps | $2,484 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $357,369 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $357,369 | OtherProfFeesNetInvstIncmAmt |
| Taxes Rev And Expnss | $68,779 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $4,881 | TaxesNetInvstIncmAmt |
| Deprec And Dpltn Rev And Expnss | $30,452 | DeprecAndDpltnRevAndExpnssAmt |
| Other Expenses Rev And Expnss | $148,193 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $147,010 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $800 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $629,943 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $531,616 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Adj Net Incm | $0 | TotOprExpensesAdjNetIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $3,594 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $1,648,126 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $1,648,126 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $2,278,069 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $531,616 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Adj Net Incm | $0 | TotalExpensesAdjNetIncmAmt |
| Total Expenses Dsbrs Chrtbl | $1,651,720 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $2,147,860 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $3,894,291 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $130,421 | CashBOYAmt |
| Cash EOY | $120,295 | CashEOYAmt |
| Cash EOYFMV | $120,295 | CashEOYFMVAmt |
| Sav And Temp Cash Invst BOY | $4,415,231 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $4,741,397 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $4,741,397 | SavAndTempCashInvstEOYFMVAmt |
| Corporate Stock BOY | $7,155,907 | CorporateStockBOYAmt |
| Corporate Stock EOY | $6,898,332 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $11,343,005 | CorporateStockEOYFMVAmt |
| Corporate Bonds BOY | $5,244,380 | CorporateBondsBOYAmt |
| Corporate Bonds EOY | $2,256,750 | CorporateBondsEOYAmt |
| Corporate Bonds EOYFMV | $2,249,902 | CorporateBondsEOYFMVAmt |
| Other Investments BOY | $14,807,882 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $20,961,031 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $24,599,265 | OtherInvestmentsEOYFMVAmt |
| Land Bldg Equip Cost Or Other Bss | $10,828,291 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $30,452 | LandBldgEquipAccumDeprecAmt |
| Land BOY | $10,410,174 | LandBOYAmt |
| Land EOY | $10,797,839 | LandEOYAmt |
| Land EOYFMV | $10,797,839 | LandEOYFMVAmt |
| Other Assets EOY | $71,135 | OtherAssetsEOYAmt |
| Other Assets EOYFMV | $71,135 | OtherAssetsEOYFMVAmt |
| Total Assets BOY | $42,163,995 | TotalAssetsBOYAmt |
| Total Assets EOY | $45,846,779 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $53,922,838 | TotalAssetsEOYFMVAmt |
| Other Liabilities BOY | $0 | OtherLiabilitiesBOYAmt |
| Other Liabilities EOY | $2,000,000 | OtherLiabilitiesEOYAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,000,000 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Retained Earning BOY | $42,163,995 | RetainedEarningBOYAmt |
| Retained Earning EOY | $43,846,779 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $42,163,995 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $43,846,779 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $42,163,995 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $45,846,779 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $42,163,995 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $2,147,860 | ExcessRevenueOverExpensesAmt |
| Subtotal | $44,311,855 | SubtotalAmt |
| Other Decreases | $465,076 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $43,846,779 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (8 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|
| PUBLICLY TRADED SECURTIES | P | $3,543,728 | $2,138,861 | $1,404,867 | $1,404,867 |
| LONG TERM CAPITAL GAIN DISTRIBUTION | P | $696,772 | $696,772 | $696,772 | |
| KABOUTER INTL OPPORTUNITIES OFFSHORE II LTD | P | $1,308,646 | $1,000,000 | $308,646 | $308,646 |
| CAPITAL GAIN FROM FARALLON CAPITAL INSTITUTIONAL PARTNERS LP | P | $114,201 | $114,201 | $114,201 | |
| CAPITAL GAIN FROM FORTRESS CREDIT OPPORTUNITIES FUND V EXPANSION (B) | P | $8,433 | $8,433 | $8,433 | |
| CAPITAL GAIN FROM HCP CHINA CAPITAL APPRECIATION FUND LP | P | $127,231 | $127,231 | $127,231 | |
| CAPITAL GAIN FROM HCP REAL ESTATE FUND III-A, L.P. | P | $519 | $519 | $519 | |
| CAPITAL GAIN FROM LONE CASCADE, L.P. | P | $711,344 | $711,344 | $711,344 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $3,372,013 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $54,131 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $54,131 | SubtotalAmt |
| Tax Based On Investment Income | $54,131 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $24,000 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $30,000 | ExtsnRequestIncomeTaxPaidAmt |
| Total Payments And Credits | $54,000 | TotalPaymentsAndCreditsAmt |
| Form2220 Attached | Yes (X) | Form2220AttachedInd |
| Es Penalty | $1,005 | EsPenaltyAmt |
| Tax Due | $1,136 | 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 | DE | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | false | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | false | PrivateOperatingFoundationInd |
| New Substantial Contributors | false | NewSubstantialContributorsInd |
| Own Controlled Entity | false | OwnControlledEntityInd |
| Donor Advised Fund | Yes (true) | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (true) | ComplyWithPublicInspRqrInd |
| Website Address | https://stuartfoundation.org/ | WebsiteAddressTxt |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ELBRIDGE STUART | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7757704097 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 8340 | AddressLine1Txt |
| City | INCLINE VILLAGE | CityNm |
| State Abbreviation | NV | StateAbbreviationCd |
| ZIP | 894528340 | 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 |
| 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 (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 |
|---|---|---|---|---|---|---|---|---|
| ELBRIDGE H STUART | ||||||||
| PO BOX 8340 | INCLINE VILLAGE | NV | 89452 | director | 20.0 | $0 | $0 | $0 |
| DEBRA E STUART | ||||||||
| PO BOX 8340 | INCLINE VILLAGE | NV | 89452 | director | 20.0 | $0 | $0 | $0 |
| Elbridge H Stuart IV | ||||||||
| PO BOX 8340 | INCLINE VILLAGE | NV | 89452 | DIRECTOR | 1.0 | $0 | $0 | $0 |
| Sarah Oderyd | ||||||||
| PO BOX 8340 | INCLINE VILLAGE | NV | 89452 | director | 1.0 | $0 | $0 | $0 |
| Daniel Oderyd | ||||||||
| PO BOX 8340 | INCLINE VILLAGE | NV | 89452 | DIRECTOR | 1.0 | $0 | $0 | $0 |
Compensation Of Hghst Pd Cntrct CompensationOfHghstPdCntrctGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Service TypeServiceTypeTxt | CompensationCompensationAmt |
|---|---|---|---|---|---|
| HALL CAPITAL PARTNERS LLC | |||||
| 1 Maritime Plaza 6th floor | SAN FRANCISCO | CA | 94111 | Investment advisory | $145,980 |
| ARCTIC INTERNATIONAL LLC | |||||
| 555 EAST FIFTH STREET STE 909 | AUSTIN | TX | 78704 | CONSULTING | $160,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Summary Of Direct Chrtbl Acty | SummaryOfDirectChrtblActyGrp | |
| Sum Of Program Related Invst | SumOfProgramRelatedInvstGrp |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $13,641,179 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $4,925,491 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $23,881,099 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $42,447,769 | TotalFMVOfUnusedAssetsAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $42,447,769 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $636,717 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $41,811,052 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $2,090,553 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $2,090,553 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $54,131 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $54,131 | TotalTaxAmt |
| Distributable Before Adj | $2,036,422 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $2,036,422 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $2,036,422 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $1,651,720 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Charitable Assets Acquis Paid | $0 | CharitableAssetsAcquisPaidAmt |
| Set Aside Suitability Test | $0 | SetAsideSuitabilityTestAmt |
| Set Aside Cash Distri Test | $0 | SetAsideCashDistriTestAmt |
| Qualifying Distributions | $1,651,720 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $2,036,422 | DistributableAsAdjustedAmt |
| Prior Year1 | 2019 | PriorYear1Yr |
| Prior Year2 | 2018 | PriorYear2Yr |
| Prior Year3 | 2017 | PriorYear3Yr |
| Excess Distribution Cyov Yr4 | $495,468 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $1,120,356 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $1,694,871 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $1,056,528 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $4,367,223 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $1,651,720 | QualifyingDistributionsAmt |
| Applied To Current Year | $1,651,720 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $0 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $384,702 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $384,702 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $3,982,521 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov To Next Yr | $3,982,521 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $110,766 | ExcessFromYear4Amt |
| Excess From Year3 | $1,120,356 | ExcessFromYear3Amt |
| Excess From Year2 | $1,694,871 | ExcessFromYear2Amt |
| Excess From Year1 | $1,056,528 | ExcessFromYear1Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Private Operating Foundations | PrivateOperatingFoundationsGrp |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | ELBRIDGE H DEBRA E STUART | ContributingManagerNm |
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Parasol Tahoe Community Foundation Inc | BusinessNameLine1Txt |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 948 INCLINE WAY | AddressLine1Txt |
| City | INCLINE VILLAGE | CityNm |
| State Abbreviation | NV | StateAbbreviationCd |
| ZIP | 89451 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Relationship | NONE | RecipientRelationshipTxt |
| Recipient Foundation Status | PC | RecipientFoundationStatusTxt |
| Grant Or Contribution Purpose | UNRESTRICTED | GrantOrContributionPurposeTxt |
| Amt | $1,648,126 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $1,648,126 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fees Contracts From Govt Ag | FeesContractsFromGovtAgGrp | |
| Membership Dues And Assmnt | MembershipDuesAndAssmntGrp | |
| Int On Sav And Temp Cash Invst | IntOnSavAndTempCashInvstGrp |
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $968,970 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Net Rntl Incm Re Debt Fincd Prop | NetRntlIncmReDebtFincdPropGrp |
Net Rntl Incm Re Not Debt Fincd Prop NetRntlIncmReNotDebtFincdProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 16 | ExclusionCd |
| Exclusion | $63,735 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Net Rental Income Personal Prop | NetRentalIncomePersonalPropGrp | |
| Other Investment Income | OtherInvestmentIncomeGrp |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $3,372,013 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Net Income Loss From Special Evt | NetIncomeLossFromSpecialEvtGrp | |
| Gross Profit Loss Sls Of Invntry | GrossProfitLossSlsOfInvntryGrp |
Other Revenue Described OtherRevenueDescribedGrp (2 entries)
| DescDesc | ExclusionExclusionCd | ExclusionExclusionAmt |
|---|---|---|
| PARTNERSHIP INCOME | 01 | $18,934 |
| OTHER INCOME | 01 | $2,277 |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $4,425,929 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $4,425,929 | 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 FEE | CategoryTxt |
| Amt | $24,840 | Amt |
| Net Investment Income | $22,356 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $2,484 | DisbursementsCharitablePrpsAmt |
Contractor Compensation Expln ContractorCompensationExpln
Contractor Comp Expln ContractorCompExplnGrp (2 entries)
| ExplanationExplanationTxt |
|---|
| HALL CAPITAL PARTNERS LLC |
| INVESTMENT MANAGEMENT SERVICES |
| ARCTIC INTERNATIONAL LLC |
| CONSULTING SERVICES |
Depreciation Schedule DepreciationSchedule
Depreciation Property DepreciationPropertyGrp (15 entries)
| PropertyPropertyDesc | AcquiredAcquiredDt | Cost Or Other BasisCostOrOtherBasisAmt | Computation MethodComputationMethodTxt | Current Year ExpenseCurrentYearExpenseAmt |
|---|---|---|---|---|
| LAND | 2000-01-01 | $10,408,211 | L | |
| BLDG IMPROVEMENTS | 2021-01-05 | $40,437 | M39 | $995 |
| BLDG IMPROVEMENTS | 2021-01-26 | $24,001 | M39 | $591 |
| BLDG IMPROVEMENTS | 2021-10-19 | $20,000 | M39 | $107 |
| BLDG IMPROVEMENTS | 2021-11-01 | $31,663 | M39 | $102 |
| EQUIPMENT | 2021-01-19 | $7,020 | M7 | $1,755 |
| EQUIPMENT | 2021-02-22 | $9,105 | M7 | $2,276 |
| EQUIPMENT | 2021-04-12 | $2,202 | M7 | $393 |
| EQUIPMENT | 2021-04-19 | $3,859 | M7 | $689 |
| EQUIPMENT | 2021-05-21 | $31,185 | M7 | $5,567 |
| EQUIPMENT | 2021-07-21 | $802 | M7 | $86 |
| EQUIPMENT | 2021-08-19 | $1,805 | M7 | $193 |
| EQUIPMENT | 2021-09-03 | $123,879 | M7 | $13,267 |
| EQUIPMENT | 2021-10-07 | $42,158 | M7 | $1,505 |
| EQUIPMENT | 2021-12-16 | $81,964 | M7 | $2,926 |
Expln Of Non Filing With AG Stmt ExplnOfNonFilingWithAGStmt
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | The Foundation is a Delaware (DE) exempt corporation and conducts all its activities outside of DE. According to Delaware's Attorney General Office, private foundations are not required to submit a copy of the federal Form 990-PF to DE if they not conduct any activity in DE. Therefore, the foundation is not required to furnish a copy to DE. | ExplanationTxt |
Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule
Investments Corporate Bonds InvestmentsCorporateBondsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond | 160,022 SH MFO DODGE & COX INC | BondNm |
| EOY Book Value | $2,256,750 | EOYBookValueAmt |
| EOYFMV | $2,249,902 | EOYFMVAmt |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp (50 entries)
| StockStockNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| 2,184 SH ADR PROSUS N.V. ADR | $39,191 | $36,276 |
| 1,804 SH ADR SAFRAN ADR | $59,161 | $55,184 |
| 713 SH AERCAP HOLDINGS N.V. | $36,997 | $46,644 |
| 488 SH NASPERS SPON ADR EACH | $19,843 | $15,128 |
| 162 SH ADR EVOLUTION AB ADR UN | $21,614 | $23,160 |
| 138 SH ALPHABET INC | $150,549 | $399,315 |
| 76 SH AMAZON COM INC | $158,317 | $253,410 |
| 278 SH ANTHEM INC | $82,595 | $128,864 |
| 519 SH AON PLC | $88,132 | $155,991 |
| 401 SH CAPITAL ONE FINL CORP | $27,807 | $58,181 |
| 112 SH CHARTER COMMUNICATIONS | $33,168 | $73,020 |
| 2,462 SH CITIGROUP INC COM | $145,018 | $148,680 |
| 3,184 SH COMCAST CORP | $123,101 | $160,251 |
| 2,025 SH DISH NETWORK CORP CL | $69,544 | $65,691 |
| 1,262 SH GEN MTRS CO COM | $39,372 | $73,991 |
| 1,585 SH GENERAL ELECTRIC CO | $104,205 | $149,735 |
| 428 SH GOLDMAN SACHS GROUP INC | $81,458 | $163,731 |
| 825 SH HILTON WORLDWIDE HLDGS | $60,048 | $128,692 |
| 238 SH IAC/INTERACTIVECORP | $30,023 | $31,109 |
| 337 SH LIBERTY BROADBAND CORP | $29,764 | $54,223 |
| 418 SH LIBERTY BROADBAND CORP | $57,165 | $67,340 |
| 343 SH LYONDELLBASELL IND | $16,410 | $31,635 |
| 1,047 SH MARRIOTT INTL INC | $99,279 | $173,006 |
| 800 SH META PLATFORMS INC | $175,165 | $269,080 |
| 1,109 SH MICROSOFT CORP COM | $118,157 | $372,979 |
| 1,619 SH MORGAN STANLEY COM | $91,085 | $158,921 |
| 302 SH NETFLIX INC COM | $122,860 | $181,937 |
| 339 SH UNITEDHEALTH GROUP INC | $88,903 | $170,225 |
| 202 SH VISA INC COM | $40,198 | $43,775 |
| 459 SH WALT DISNEY CO | $49,621 | $71,095 |
| 2,231 SH WELLS FARGO & CO | $57,820 | $107,043 |
| 230 SH WILLIS TOWERS WATSON | $51,023 | $54,623 |
| 211 SH WOODWARD INC | $22,409 | $23,097 |
| 156,432 SH MFO SANDS CAP GLBL | $3,444,258 | $5,956,948 |
| 900 SH REORG/FEDERAL RLTY INVT | $108,691 | $122,688 |
| 330 SH ALEXANDRIA REAL ESTATE | $54,186 | $73,577 |
| 1,965 SH AMERICAN HOMES 4 RENT | $55,497 | $85,694 |
| 470 SH AVALONBAY CMNTYS REIT | $81,234 | $118,717 |
| 570 SH BSTN PPTYS INC | $55,971 | $65,653 |
| 350 SH CAMDEN PPTY TR SH BEN | $34,159 | $62,538 |
| 1,250 SH EQTY RESDNTL EFF 5/1/ | $84,787 | $113,125 |
| 160 SH EQUINIX INC COM | $98,115 | $135,334 |
| 1,805 SH HEALTHPEAK PROPERTIES | $54,928 | $65,142 |
| 2,445 SH HUDSON PACIFIC PROPER | $63,242 | $60,416 |
| 1,635 SH INVITATION HOMES INC | $46,314 | $74,131 |
| 810 SH KILROY RLTY CORP COM | $55,637 | $53,833 |
| 900 SH PROLOGIS INC COM | $90,744 | $151,524 |
| 340 SH PUB STORAGE COM | $77,725 | $127,350 |
| 1,020 SH REGENCY CTRS CORP | $49,557 | $76,857 |
| 1,775 SH VICI PPTYS INC COM | $53,285 | $53,446 |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp (15 entries)
| Category Or ItemCategoryOrItemTxt | Listed At Cost Or FMVListedAtCostOrFMVCd | Book ValueBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| AMANSA FEEDER LTD CLASS G | AT COST | $550,000 | $860,266 |
| CF CANYON BALANCED FUND KY LTD | AT COST | $2,000,000 | $2,435,987 |
| CEVIAN CAPITAL II LLP | AT COST | $1,500,000 | $2,172,877 |
| FARALLON CAPITAL INSTITUTIONAL | AT COST | $2,650,564 | $2,758,732 |
| FORTRESS CREDIT OPP FD V EXPAN | AT COST | $141,307 | $129,888 |
| CF GOLDENTREE SELECT OFFSHORE | AT COST | $2,000,000 | $2,816,903 |
| HCP CHINA CAPITAL APPRECIATION | AT COST | $858,710 | $1,066,997 |
| HCP PRIVATE EQUITY FUND X-A LP | AT COST | $79,135 | $80,000 |
| HCP REAL ESTATE FUND III-A, LP | AT COST | $517,990 | $537,063 |
| OCTAGON INVESTMENTS OFFSHORE F | AT COST | $1,000,000 | $1,000,000 |
| PRIME FINANCE LONG DURATION (B | AT COST | $70,328 | $71,222 |
| SSC MCH LONE CASCADE, LP | AT COST | $5,092,997 | $6,538,171 |
| CF STEADFAST INTERNATIONAL LTD | AT COST | $1,500,000 | $1,518,235 |
| TYBOURNE EQUITY OFFSHORE FD | AT COST | $1,000,000 | $783,907 |
| INCLUSIVE CAPITAL PARTNERS SPR | AT COST | $2,000,000 | $1,829,017 |
Land Etc Schedule2 LandEtcSchedule2
Land Etc LandEtcGrp (15 entries)
| Category Or ItemCategoryOrItemTxt | Cost Or Other BasisCostOrOtherBasisAmt | Book ValueBookValueAmt | Accumulated DepreciationAccumulatedDepreciationAmt |
|---|---|---|---|
| LAND | $10,408,211 | $10,408,211 | |
| BLDG IMPROVEMENTS | $40,437 | $39,442 | $995 |
| BLDG IMPROVEMENTS | $24,001 | $23,410 | $591 |
| BLDG IMPROVEMENTS | $20,000 | $19,893 | $107 |
| BLDG IMPROVEMENTS | $31,663 | $31,561 | $102 |
| EQUIPMENT | $7,020 | $5,265 | $1,755 |
| EQUIPMENT | $9,105 | $6,829 | $2,276 |
| EQUIPMENT | $2,202 | $1,809 | $393 |
| EQUIPMENT | $3,859 | $3,170 | $689 |
| EQUIPMENT | $31,185 | $25,618 | $5,567 |
| EQUIPMENT | $802 | $716 | $86 |
| EQUIPMENT | $1,805 | $1,612 | $193 |
| EQUIPMENT | $123,879 | $110,612 | $13,267 |
| EQUIPMENT | $42,158 | $40,653 | $1,505 |
| EQUIPMENT | $81,964 | $79,038 | $2,926 |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | LEGAL FEE | CategoryTxt |
| Legal Fees | $310 | LegalFeesAmt |
| Disbursements Charitable Prps | $310 | DisbursementsCharitablePrpsAmt |
Other Assets Schedule OtherAssetsSchedule
Other Assets Schedule OtherAssetsScheduleGrp (2 entries)
| DescDesc | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| DUE FROM BROKER | $5,703 | $5,703 |
| DUE FROM KABOUTER | $65,432 | $65,432 |
Other Decreases Schedule OtherDecreasesSchedule
Other Decreases Detail OtherDecreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | COST BASIS ADJUSTMENT | Desc |
| Amt | $465,076 | Amt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (5 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| PARTNERSHIP INVESTMENT EXPENSE | $142,776 | $142,393 | |
| LICENSE FEE | $675 | $675 | |
| BANK FEES | $125 | $125 | |
| REPAIR & MAINTANENCE EXPENSE | $4,421 | $4,421 | |
| LANDSCAPING EXPENSES | $196 | $196 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail (2 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt |
|---|---|---|
| PARTNERSHIP INCOME | $18,934 | $18,934 |
| OTHER INCOME | $2,277 | $2,255 |
Other Liabilities Schedule OtherLiabilitiesSchedule
Other Liabilities Detail OtherLiabilitiesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | GOLDENTREE SELECT OFFSHORE FUND | Desc |
| BOY Book Value | $0 | BOYBookValueAmt |
| EOY Book Value | $2,000,000 | EOYBookValueAmt |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail (3 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt |
|---|---|---|
| INVESTMENT MANAGEMENT FEE | $190,718 | $190,718 |
| CUSTODIAN FEE | $6,651 | $6,651 |
| CONSULTING FEE | $160,000 | $160,000 |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt |
|---|---|---|
| FOREIGN TAX | $4,881 | $4,881 |
| EXCISE TAX | $63,898 |