SALMON CHILDRENS FOUNDATION: Form 990PF, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- SALMON CHILDRENS FOUNDATION (EIN 27-3131024)
- Tax period
- 2019-01-01 to 2019-12-31
- Filed
- 2020-05-07
- IRS object ID
- 202001289349100400
- Schema version
- 2019v5.0
- 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 | 2020-05-07T04:12:33-07:00 | ReturnTs |
| Tax Period End | 2019-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 161364732 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GreenebaumSaiger & Kasdin PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 190 Office Park Way | AddressLine1Txt |
| City | Pittsford | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 14534 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2019-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 273131024 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE SALMON CHILDRENS FOUNDATION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SALM | BusinessNameControlTxt |
| Phone | 5855895650 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 14100 MAPLE STREET PO BOX 187 | AddressLine1Txt |
| City | ALBION | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 14411 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JIM SALMON | PersonNm |
| Person Title | President | PersonTitleTxt |
| Signature | 2020-05-07 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Alan R Saiger | PreparerPersonNm |
| PTIN | P00044569 | PTIN |
| Phone | 5853835600 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2021-04-22 16:20:28Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $0 | 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 | $15,392 | ContriRcvdRevAndExpnssAmt |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Interest On Sav Rev And Expnss | $6 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $6 | InterestOnSavNetInvstIncmAmt |
| Interest On Savings Adj Net Incm | $6 | InterestOnSavingsAdjNetIncmAmt |
| Total Rev And Expnss | $15,398 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $6 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $6 | TotalAdjNetIncmAmt |
| Accounting Fees Rev And Expnss | $268 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $268 | AccountingFeesNetInvstIncmAmt |
| Tot Opr Expenses Rev And Expnss | $268 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $268 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $7,354 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $7,354 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $7,622 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $268 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $7,354 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $7,776 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $6 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $12,748 | CashBOYAmt |
| Cash EOY | $20,574 | CashEOYAmt |
| Sav And Temp Cash Invst BOY | $50 | SavAndTempCashInvstBOYAmt |
| Total Assets BOY | $12,798 | TotalAssetsBOYAmt |
| Total Assets EOY | $20,574 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $0 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Retained Earning BOY | $12,798 | RetainedEarningBOYAmt |
| Retained Earning EOY | $20,574 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $12,798 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $20,574 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $12,798 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $20,574 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $12,798 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $7,776 | ExcessRevenueOverExpensesAmt |
| Subtotal | $20,574 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $20,574 | TotNetAstOrFundBalancesEOYAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $0 | InvestmentIncomeExciseTaxAmt |
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 | false | 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 | N/A | WebsiteAddressTxt |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JIM SALMON | BusinessNameLine1Txt |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 14100 MAPLE STREET PO BOX 187 | AddressLine1Txt |
| City | ALBION | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 14411 | 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 |
|---|---|---|---|---|---|---|
| JIM SALMON | ||||||
| 14100 MAPLE STREET | ALBION | NY | 14411 | President | 0.00 | $0 |
| DIANE SALMON | ||||||
| 14100 MAPLE STREET | ALBION | NY | 14411 | Vice President | 0.00 | $0 |
| DENNIS KIRBY | ||||||
| 3440 DENSMORE RD | ALBION | NY | 14411 | Director | 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 | NICHOLAS KOVALSKI SCHOLARSIPS GRANTED | Description1Txt |
| Expenses1 | $0 | Expenses1Amt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $0 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $0 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $0 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Adjusted Total FMV Of Unused Ast | $0 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $0 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $0 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $0 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $0 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $7,354 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $7,354 | QualifyingDistributionsAmt |
| Adjusted Qualifying Distri | $7,354 | AdjustedQualifyingDistriAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $0 | DistributableAsAdjustedAmt |
| Excess Distribution Cyov Yr4 | $4,200 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $4,800 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $3,200 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $13,950 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $26,150 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $7,354 | QualifyingDistributionsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Remaining Distri From Corpus | $7,354 | RemainingDistriFromCorpusAmt |
| Total Corpus | $33,504 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov To Next Yr | $33,504 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $4,200 | ExcessFromYear4Amt |
| Excess From Year3 | $4,800 | ExcessFromYear3Amt |
| Excess From Year2 | $3,200 | ExcessFromYear2Amt |
| Excess From Year1 | $13,950 | ExcessFromYear1Amt |
| Excess From Current Year | $7,354 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 |
|---|---|---|---|---|---|---|
| ROCHESTER AREA COMMUNITY FOUNDATION | ||||||
| 500 EAST AVE | ROCHESTER | NY | 14607 | NC | GENERAL DONATION | $1,000 |
| BOY SCOUTS OF AMERICA-IROQUOIS | ||||||
| 201 EAST MAIN ST | BATAVIA | NY | 14020 | NC | GENERAL DONATION | $250 |
| HOLY CHILDHOOD | ||||||
| 100 GROTN PKWAY | ROCHESTER | NY | 14623 | NC | GENERAL DONATION | $500 |
| DANIEL E RICHARDSON FUND-GREECE CHA | ||||||
| 2402 WEST RIDGE ROAD | ROCHESTER | NY | 14616 | GENERAL DONATION | $500 | |
| ERICA JENNINGS - GO FUND ME | ||||||
| 191 MAIN ST | EAST AURORA | NY | 14052 | NC | CANCER VICTIM | $1,000 |
| CAMP HACCAMO | ||||||
| PO BOX 25177 | ROCHESTER | NY | 14625 | NC | GENERAL DONATION | $250 |
| HOMESTEAD FOR HOPE | ||||||
| 2185 MANITOU ROAD | ROCHESTER | NY | 14606 | NC | GENERAL DONATION | $1,000 |
| HANDS4HOPE | ||||||
| PO BOX 495 | ALBION | NY | 14411 | NC | GENERAL DONATION | $500 |
| BRYCE PRITCHARD - RECIPIENT | ||||||
| 15 HAZARD PARKWAY | ALBION | NY | 14411 | I | SCHOLARSHIP | $1,000 |
| TESS PETTIT-RECIPIENT | ||||||
| 2636 OAK ORCHARD RD | ALBION | NY | 14411 | I | SCHOLARSHIP | $1,000 |
| HOMETOWN FOR NICHOLAS | ||||||
| 5085 OAK ORCHARD RD | ALBION | NY | 14411 | I | SCHOLARSHIP FUND DONATION | $354 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $7,354 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | $6 | RelatedOrExemptFunctionIncmAmt |
Other Revenue Described OtherRevenueDescribedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | FUNDRAISING AND RAFFLES | Desc |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | $6 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $6 | 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) |
|---|---|---|
| Amt | $268 | Amt |
| Net Investment Income | $268 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |