ROBINSON FARMER COX ASSOCIATES EDUCATIONAL FOUNDATION: Form 990PF, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: ROBINSON FARMER COX ASSOCIATES EDUCATIONAL FOUNDATION (EIN 54-2016551)
Tax period: 2021-01-01 to 2021-12-31
Filed: 2022-11-14
IRS object ID: 202243189349101449
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
Form 990-PF
Gain Loss Sale Other Assets Sch
Investments Corp Bonds Schedule
Investments Corp Stock Schedule
Taxes Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-11-14T10:12:44-05:00	ReturnTs
Tax Period End	2021-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	541896113	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	ROBINSON FARMER COX ASSOCIATES	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	10 HEDGEROW DR	AddressLine1Txt
City	STAUNTON	CityNm
State Abbreviation	VA	StateAbbreviationCd
ZIP	24401	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	542016551	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ROBINSON FARMER COX ASSOCIATES	BusinessNameLine1Txt
Business Name Line2	EDUCATIONAL FOUNDATION	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	ROBI	BusinessNameControlTxt
Phone	4349738314	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 6580	AddressLine1Txt
City	CHARLOTTESVILLE	CityNm
State Abbreviation	VA	StateAbbreviationCd
ZIP	229066580	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JAMES W KELLY	PersonNm
Person Title	TREASURER	PersonTitleTxt
Phone	4349738314	PhoneNum
Signature	2022-11-14	SignatureDt

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	JAMES	PersonFirstNm
Person Last	KELLY	PersonLastNm

Field	Value	IRS element (for citing)
SSN	XXX-XX-XXXX	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JAMES W KELLY	PreparerPersonNm
PTIN	P01486083	PTIN
Phone	5402487300	PhoneNum
Preparation	2022-11-14	PreparationDt

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	$788,185	FMVAssetsEOYAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Field	Value	IRS element (for citing)
Schedule B Not Required	Yes (X)	ScheduleBNotRequiredInd
Dividends Rev And Expnss	$10,825	DividendsRevAndExpnssAmt
Dividends Net Invst Incm	$10,825	DividendsNetInvstIncmAmt
Dividends Adj Net Incm	$10,825	DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss	$3,000	NetGainSaleAstRevAndExpnssAmt
Gross Sales Price	$37,000	GrossSalesPriceAmt
Total Rev And Expnss	$13,825	TotalRevAndExpnssAmt
Total Net Invst Incm	$10,825	TotalNetInvstIncmAmt
Total Adj Net Incm	$10,825	TotalAdjNetIncmAmt
Taxes Rev And Expnss	$229	TaxesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss	$229	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$0	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$0	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$29,000	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$29,000	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$29,229	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$0	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$29,000	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	-$15,404	ExcessRevenueOverExpensesAmt
Net Investment Income	$10,825	NetInvestmentIncomeAmt
Adjusted Net Income	$10,825	AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Sav And Temp Cash Invst BOY	$18,248	SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY	$26,020	SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV	$26,020	SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY	$180,058	CorporateStockBOYAmt
Corporate Stock EOY	$187,698	CorporateStockEOYAmt
Corporate Stock EOYFMV	$639,729	CorporateStockEOYFMVAmt
Corporate Bonds BOY	$148,065	CorporateBondsBOYAmt
Corporate Bonds EOY	$117,249	CorporateBondsEOYAmt
Corporate Bonds EOYFMV	$122,436	CorporateBondsEOYFMVAmt
Total Assets BOY	$346,371	TotalAssetsBOYAmt
Total Assets EOY	$330,967	TotalAssetsEOYAmt
Total Assets EOYFMV	$788,185	TotalAssetsEOYFMVAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY	$346,371	NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY	$330,967	NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY	$346,371	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$330,967	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$346,371	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$330,967	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$346,371	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	-$15,404	ExcessRevenueOverExpensesAmt
Subtotal	$330,967	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$330,967	TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$150	InvestmentIncomeExciseTaxAmt
Subtotal	$150	SubtotalAmt
Tax Based On Investment Income	$150	TaxBasedOnInvestmentIncomeAmt
Tax Due	$150	TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

Field	Value	IRS element (for citing)
Legislative Political Acty	false	LegislativePoliticalActyInd
More Than100 Spent	false	MoreThan100SpentInd
Form1120 POL Filed	false	Form1120POLFiledInd
Activities Not Previously Rpt	false	ActivitiesNotPreviouslyRptInd
Changes To Articles Or Bylaws	false	ChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Organization Dissolved Etc	false	OrganizationDissolvedEtcInd
Section508e Rqr Satisfied	Yes (true)	Section508eRqrSatisfiedInd
At Least5000 In Assets	Yes (true)	AtLeast5000InAssetsInd
Form990 PF Filed With Atty Gen	Yes (true)	Form990PFFiledWithAttyGenInd
Private Operating Foundation	false	PrivateOperatingFoundationInd
New Substantial Contributors	false	NewSubstantialContributorsInd
Own Controlled Entity	false	OwnControlledEntityInd
Donor Advised Fund	false	DonorAdvisedFundInd
Comply With Public Insp Rqr	Yes (true)	ComplyWithPublicInspRqrInd
Website Address	WWW.RFCA.COM	WebsiteAddressTxt
Individual With Books	JAMES W KELLY	IndividualWithBooksNm
Phone	4349738314	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	6442 WOODBOURNE LANE	AddressLine1Txt
City	CROZET	CityNm
State Abbreviation	VA	StateAbbreviationCd
ZIP	22932	ZIPCd

Field	Value	IRS element (for citing)
Foreign Accounts Question	false	ForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

Field	Value	IRS element (for citing)
Sale Or Exch Disqualified Prsn	false	SaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified Prsn	false	BrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified Prsn	false	FurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified Prsn	false	PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified Prsn	false	TransferAstDisqualifiedPrsnInd
Payment To Government Official	false	PaymentToGovernmentOfficialInd
Undistributed Income PY	false	UndistributedIncomePYInd
Business Holdings	false	BusinessHoldingsInd
Jeopardy Investments	false	JeopardyInvestmentsInd
Uncorrected PY Jeopardy Invst	false	UncorrectedPYJeopardyInvstInd
Influence Legislation	false	InfluenceLegislationInd
Influence Election	false	InfluenceElectionInd
Grants To Individuals	false	GrantsToIndividualsInd
Grants To Organizations	false	GrantsToOrganizationsInd
Noncharitable Purpose	false	NoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (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
ROBERT M HUFF
2238 WINGFIELD ROAD	CHARLOTTESVILLE	VA	22901	PRESIDENT	000.00	$0	$0	$0
MATTHEW A MCCLEAREN
1509 JACKS SHOP ROAD	ROSHELLE	VA	22738	DIRECTOR	000.00	$0	$0	$0
JAMES W KELLY
6442 WOODBOURNE LANE	CROZET	VA	22932	TREASURER	000.00	$0	$0	$0
DAVID E FOLEY
110 NORTHRIDGE ROAD	RUCKERSVILLE	VA	22968	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

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

Field	Value	IRS element (for citing)
Description1	COLLEGE SCHOLARSHIPS TO THREE INDIVIDUALS ATTENDING UNIVERSITIES, ONE FELLOWSHIP AND FOUR CONTRIBUTIONS TO A COLLEGE'S GENERAL SCHOLARSHIP FUND.	Description1Txt
Expenses1	$29,000	Expenses1Amt

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	$715,149	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$22,134	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$737,283	TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast	$737,283	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$11,059	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$726,224	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$36,311	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$36,311	MinimumInvestmentReturnAmt
Tax Based On Investment Income	$150	TaxBasedOnInvestmentIncomeAmt
Total Tax	$150	TotalTaxAmt
Distributable Before Adj	$36,161	DistributableBeforeAdjAmt
Distributable Before Ded	$36,161	DistributableBeforeDedAmt
Distributable As Adjusted	$36,161	DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$29,000	ExpensesAndContributionsAmt
Qualifying Distributions	$29,000	QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$36,161	DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5	$18,000	ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4	$18,000	ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3	$15,000	ExcessDistributionCyovYr3Amt
Total Excess Distribution Cyov	$51,000	TotalExcessDistributionCyovAmt
Qualifying Distributions	$29,000	QualifyingDistributionsAmt
Applied To Current Year	$29,000	AppliedToCurrentYearAmt
Excess Distri Cyov App CY Corpus	$7,161	ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY	$7,161	ExcessDistributionCyovAppCYAmt
Total Corpus	$43,839	TotalCorpusAmt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5	$10,839	ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr	$33,000	ExcessDistriCyovToNextYrAmt
Excess From Year4	$18,000	ExcessFromYear4Amt
Excess From Year3	$15,000	ExcessFromYear3Amt

Supplementary Information SupplementaryInformationGrp

Application Submission Info ApplicationSubmissionInfoGrp

Field	Value	IRS element (for citing)
Recipient Person	JENN LYSTER	RecipientPersonNm

Recipient US Address RecipientUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 6580	AddressLine1Txt
City	CHARLOTTESVILLE	CityNm
State Abbreviation	VA	StateAbbreviationCd
ZIP	22906	ZIPCd

Field	Value	IRS element (for citing)
Recipient Phone	4349738314	RecipientPhoneNum
Recipient Email Address	JLYSTER@RFCA.COM	RecipientEmailAddressTxt
Form And Info And Materials	APPLICATIONS SHOULD BE WRITTEN REQUESTS FOR SCHOLARSHIP ASSISTANCE.	FormAndInfoAndMaterialsTxt
Submission Deadlines	REQUESTS SHOULD BE RECEIVED BY AUGUST 1 TO BE CONSIDERED.	SubmissionDeadlinesTxt
Restrictions On Awards	THERE ARE NO RESTRICTIONS EXCEPT THAT ELIGIBLE INDIVIDUALS ARE ACCOUNTING OR OTHER QUALIFYING STUDENTS	RestrictionsOnAwardsTxt

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (7 entries)

Address Line1RecipientUSAddress/AddressLine1Txt	CityRecipientUSAddress/CityNm	State AbbreviationRecipientUSAddress/StateAbbreviationCd	ZIPRecipientUSAddress/ZIPCd	Recipient RelationshipRecipientRelationshipTxt	Recipient Foundation StatusRecipientFoundationStatusTxt	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt
RAYA CUSTARD
800 S MAIN STRRET	HARRISONBURG	VA	22807	NONE	N/A	SCHOLARSHIP	$3,000
LANDRY CLARK
1971 UNIVERSITY AVE	LYNCHBURG	VA	24515	NONE	N/A	SCHOLARSHIP	$3,000
WCC EDUCATIONAL FOUNDATION
1000 EAST MAIN STREET	WYTHEVILLE	VA	24382	NONE	N/A	SCHOLARSHIP	$2,000
LFCC EDUCATIONAL FOUNDATION
173 SKIRMISHER LANE	MIDDLETOWN	VA	22645	NONE	N/A	SCHOLARSHIP	$2,000
SVCC EDUCATIONAL FOUNDATION
109 CAMPUS DRIVE	ALBERTA	VA	23821	NONE	N/A	SCHOLARSHIP	$2,000
PVCC EDUCATIONAL FOUNDATION
501 COLLEGE DRIVE	CHARLOTTESVILLE	VA	22904	NONE	N/A	SCHOLARSHIP	$12,000
JMU FOUNDATION
800 S MAIN STREET	HARRISONBURG	VA	22807	NONE	N/A	FELLOWSHIP	$5,000

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$29,000	TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

Field	Value	IRS element (for citing)
Exclusion	14	ExclusionCd
Exclusion	$10,825	ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

Field	Value	IRS element (for citing)
Related Or Exempt Function Incm	$3,000	RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Exclusion	$10,825	ExclusionAmt
Related Or Exempt Function Incm	$3,000	RelatedOrExemptFunctionIncmAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$13,825	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

Gain Loss Sale Other Assets Sch GainLossSaleOtherAssetsSch

Gain Loss Sale Other Asset GainLossSaleOtherAssetGrp

Field	Value	IRS element (for citing)
Asset	TOTAL BOND MKT INDEX VANGUARD	AssetDesc
Acquired	2019-01	AcquiredDt
How Acquired	PURCHASE	HowAcquiredTxt
Sold	2021-11	SoldDt
Gross Sales Price	$37,000	GrossSalesPriceAmt
Basis	$34,000	BasisAmt
Total Net	$3,000	TotalNetAmt

Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule

Investments Corporate Bonds InvestmentsCorporateBondsGrp

Field	Value	IRS element (for citing)
Bond	VANGUARD TOTAL BOND MARKET FUND	BondNm
EOY Book Value	$117,249	EOYBookValueAmt
EOYFMV	$122,436	EOYFMVAmt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

Field	Value	IRS element (for citing)
Stock	VANGUARD TOTAL STOCK MARKET INDEX	StockNm
EOY Book Value	$187,698	EOYBookValueAmt
EOYFMV	$639,729	EOYFMVAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxt	AmtAmt
2020 990 FEDERAL	$204
STATE CORPORATION FEE	$25