YAMAN FOUNDATION: Form 990PF, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- YAMAN FOUNDATION (EIN 16-1571985)
- Tax period
- 2020-01-01 to 2020-12-31
- Filed
- 2021-06-10
- IRS object ID
- 202101619349101105
- Schema version
- 2020v4.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990-PF
- Accounting Fees Schedule
- Other Expenses Schedule
- Other Notes Loans Rcvbl Long Sch
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-06-10T12:18:26-04:00 | ReturnTs |
| Tax Period End | 2020-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 263965551 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMY A WINTERS CPA PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 19 CHURCH ST | AddressLine1Txt |
| City | Cortland | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 13045 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2020-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 161571985 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | YAMAN FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | YAMA | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 165 MAIN ST SUITE 1 | AddressLine1Txt |
| City | CORTLAND | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 13045 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAVID YAMAN | PersonNm |
| Person Title | TRUSTEE | PersonTitleTxt |
| Phone | 6077565872 | PhoneNum |
| Signature | 2021-05-26 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | DAVID | PersonFirstNm |
| Person Last | YAMAN | PersonLastNm |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Amy A Winters CPA | PreparerPersonNm |
| PTIN | P00383179 | PTIN |
| Phone | 6072994463 | PhoneNum |
| Preparation | 2021-06-10 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 0 | TrustedCustomerCd |
| OOB Security Verification | 00 | OOBSecurityVerificationCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | 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 | $1,126,293 | 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 | $56,987 | ContriRcvdRevAndExpnssAmt |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Total Rev And Expnss | $56,987 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $0 | TotalNetInvstIncmAmt |
| Accounting Fees Rev And Expnss | $1,220 | AccountingFeesRevAndExpnssAmt |
| Other Expenses Rev And Expnss | $250 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Dsbrs Chrtbl | $250 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $1,470 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $250 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $122,345 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $122,345 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $123,815 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $122,595 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$66,828 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $133,457 | CashBOYAmt |
| Cash EOY | $237,722 | CashEOYAmt |
| Cash EOYFMV | $237,722 | CashEOYFMVAmt |
| Other Nts And Loans Rcvbl | $888,571 | OtherNtsAndLoansRcvblAmt |
| Other Nts And Loans Rcvbl BOY | $1,059,664 | OtherNtsAndLoansRcvblBOYAmt |
| Other Nts And Loans Rcvbl EOY | $888,571 | OtherNtsAndLoansRcvblEOYAmt |
| Other Nts And Loans Rcvbl EOYFMV | $888,571 | OtherNtsAndLoansRcvblEOYFMVAmt |
| Total Assets BOY | $1,193,121 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,126,293 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $1,126,293 | TotalAssetsEOYFMVAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Capital Stock BOY | $17,007 | CapitalStockBOYAmt |
| Capital Stock EOY | $17,007 | CapitalStockEOYAmt |
| Retained Earning BOY | $1,176,114 | RetainedEarningBOYAmt |
| Retained Earning EOY | $1,109,286 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $1,193,121 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $1,126,293 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $1,193,121 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $1,126,293 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $1,193,121 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$66,828 | ExcessRevenueOverExpensesAmt |
| Subtotal | $1,126,293 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $1,126,293 | TotNetAstOrFundBalancesEOYAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $0 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $0 | TaxBasedOnInvestmentIncomeAmt |
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 | NY | 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 |
| Individual With Books | AMY A WINTERS CPA | IndividualWithBooksNm |
| Phone | 6072994463 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 19 CHURCH ST | AddressLine1Txt |
| City | CORTLAND | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 13045 | 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 |
|---|---|---|---|---|---|---|---|---|
| JAMES D YAMAN | ||||||||
| 185 CLINTON AVE | CORTLAND | NY | 13045 | TRUSTEE | 1.00 | $0 | $0 | $0 |
| PAUL J YAMAN TRUSTEE | ||||||||
| 165 MAIN ST SUITE 1 | CORTLAND | NY | 13045 | TRUSTEE | 1.00 | $0 | $0 | $0 |
| DAVID J YAMAN TRUSTEE | ||||||||
| 165 MAIN ST SUITE 1 | CORTLAND | NY | 13045 | TRUSTEE | 1.00 | $0 | $0 | $0 |
| DOROTHY KELLY TRUSTEE | ||||||||
| 165 MAIN ST SUITE 1 | CORTLAND | NY | 13045 | TRUSTEE | 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 |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $0 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $126,689 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $888,571 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $1,015,260 | TotalFMVOfUnusedAssetsAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $1,015,260 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $15,229 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $1,000,031 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $50,002 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $50,002 | MinimumInvestmentReturnAmt |
| Distributable Before Adj | $50,002 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $50,002 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $50,002 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $122,595 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $122,595 | QualifyingDistributionsAmt |
| Adjusted Qualifying Distri | $122,595 | AdjustedQualifyingDistriAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $50,002 | DistributableAsAdjustedAmt |
| Excess Distribution Cyov Yr5 | $6,931 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $233,544 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $200,760 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $197,896 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $8,899 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $648,030 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $122,595 | QualifyingDistributionsAmt |
| Applied To Current Year | $50,002 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $72,593 | RemainingDistriFromCorpusAmt |
| Total Corpus | $720,623 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov From Yr5 | $6,931 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $713,692 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $233,544 | ExcessFromYear4Amt |
| Excess From Year3 | $200,760 | ExcessFromYear3Amt |
| Excess From Year2 | $197,896 | ExcessFromYear2Amt |
| Excess From Year1 | $8,899 | ExcessFromYear1Amt |
| Excess From Current Year | $72,593 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | NONE | ContributingManagerNm |
| Shareholder Manager | NONE | ShareholderManagerNm |
Application Submission Info ApplicationSubmissionInfoGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person | YAMAN FOUNDATION | RecipientPersonNm |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 165 MAIN ST SUITE 1 | AddressLine1Txt |
| City | CORTLAND | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 13045 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Phone | 6077565872 | RecipientPhoneNum |
| Form And Info And Materials | APPLICATIONS SHOULD BE WRITTEN AND SPECIFY THE NATURE OF THE APPLICANT | FormAndInfoAndMaterialsTxt |
| Submission Deadlines | NONE | SubmissionDeadlinesTxt |
| Restrictions On Awards | RECIPIENTS MUST BE QUALIFIED CHARITABLE ORGANIZATIONS WITHIN THE MEANING OF INTERNAL REVENUE CODE SECTION 501 (C) (3) | RestrictionsOnAwardsTxt |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (5 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|
| CORTLAND YWCA | |||||
| CLAYTON AVE | CORTLAND | NY | 13045 | GENERAL DONATION | $10,675 |
| COMMUNITY FOUNDATION | |||||
| EAST FAYETTE ST | SYRACUSE | NY | 13202 | GENERAL DONATION | $100,000 |
| CANCER RESOURCE CENTER | |||||
| 612 W STATE ST | ITHACA | NY | 14850 | GENERAL DONATION | $4,800 |
| CENTER FOR THE ARTS | |||||
| 72 S MAIN ST | HOMER | NY | 13077 | GENERAL DONATION | $4,370 |
| DEMOCRACY REFORM | |||||
| 2000 MASSACHUSETTS AVE NW | WASHINGTON | DC | 20036 | GENERAL DONATION | $2,500 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $122,345 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
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 FEES | CategoryTxt |
| Amt | $1,220 | Amt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | FILING FEE | Desc |
| Revenue And Expenses Per Books | $250 | RevenueAndExpensesPerBooksAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $250 | DisbursementsCharitablePrpsAmt |
Other Notes Loans Rcvbl Long Sch OtherNotesLoansRcvblLongSch
Other Notes Loans Rcvbl Long OtherNotesLoansRcvblLongGrp
Borrower Name BorrowerNameGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LOANS RECEIVABLE | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Loan Original | $0 | LoanOriginalAmt |
| Balance Due | $888,571 | BalanceDueAmt |
| Interest | 0 | InterestRt |
| Consideration FMV | $0 | ConsiderationFMVAmt |