AVELINA CHARITABLE FOUNDATION INC: Form 990PF, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- AVELINA CHARITABLE FOUNDATION INC (EIN 01-0563707)
- Tax period
- 2019-01-01 to 2019-12-31
- Filed
- 2020-04-16
- IRS object ID
- 202021079349100712
- Schema version
- 2019v5.1
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2020-04-16T17:33:43-04:00 | ReturnTs |
| Tax Period End | 2019-12-31 | TaxPeriodEndDt |
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2019-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 010563707 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AVELINA CHARITABLE FOUNDATION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | AVEL | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3 Belcher Street | AddressLine1Txt |
| City | Plainville | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 027621303 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Kevin E Currier | PersonNm |
| Person Title | Clerk | PersonTitleTxt |
| Phone | 5086953252 | PhoneNum |
| Signature | 2020-04-15 | SignatureDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 50.236.117.19 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-04-16 | IPDt |
| IP Tm | 17:41:22 | IPTm |
| Federal Original Submission Id | 0519292020107zixlk1j | FederalOriginalSubmissionId |
| Federal Original Submission Id | 2020-04-16 | FederalOriginalSubmissionIdDt |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 634C9A367D6512CD48C63BE8BBBD8D5E1D2F8EEB | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 634C9A367D6512CD48C63BE8BBBD8D5E1D2F8EEB | AtSubmissionFilingDeviceId |
| 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 | $1,585 | 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 | $14,000 | ContriRcvdRevAndExpnssAmt |
| Total Rev And Expnss | $14,000 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $0 | TotalNetInvstIncmAmt |
| Other Expenses Rev And Expnss | $35 | OtherExpensesRevAndExpnssAmt |
| Tot Opr Expenses Rev And Expnss | $35 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $15,750 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $0 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $15,785 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $0 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$1,785 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $2,334 | CashBOYAmt |
| Cash EOY | $549 | CashEOYAmt |
| Cash EOYFMV | $549 | CashEOYFMVAmt |
| Sav And Temp Cash Invst BOY | $1,036 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $1,036 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $1,036 | SavAndTempCashInvstEOYFMVAmt |
| Total Assets BOY | $3,370 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,585 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $1,585 | TotalAssetsEOYFMVAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Retained Earning BOY | $3,370 | RetainedEarningBOYAmt |
| Retained Earning EOY | $1,585 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $3,370 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $1,585 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $3,370 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $1,585 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $3,370 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$1,785 | ExcessRevenueOverExpensesAmt |
| Subtotal | $1,585 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $1,585 | TotNetAstOrFundBalancesEOYAmt |
Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Adjusted Qlfy Distri Yr1 | $10,285 | AdjustedQlfyDistriYr1Amt |
| Net Vl Noncharitable Assets Yr1 | $2,137 | NetVlNoncharitableAssetsYr1Amt |
| Distribution Yr1 | 4.812822 | DistributionYr1Rt |
| Net Vl Noncharitable Assets Yr2 | $2,734 | NetVlNoncharitableAssetsYr2Amt |
| Distribution Yr2 | 0.0 | DistributionYr2Rt |
| Net Vl Noncharitable Assets Yr3 | $2,897 | NetVlNoncharitableAssetsYr3Amt |
| Distribution Yr3 | 0.0 | DistributionYr3Rt |
| Net Vl Noncharitable Assets Yr4 | $2,537 | NetVlNoncharitableAssetsYr4Amt |
| Distribution Yr4 | 0.0 | DistributionYr4Rt |
| Net Vl Noncharitable Assets Yr5 | $2,544 | NetVlNoncharitableAssetsYr5Amt |
| Distribution Yr5 | 0.0 | DistributionYr5Rt |
| Total Distribution | 4.812822 | TotalDistributionRt |
| Average Distribution | 0.962564 | AverageDistributionRt |
| Net Vl Noncharitable Assets | $2,146 | NetVlNoncharitableAssetsAmt |
| Adj Net Vl Noncharitable Assets | $2,066 | AdjNetVlNoncharitableAssetsAmt |
| Adj Nonchrtbl Net Invst Incm Pct | $2,066 | AdjNonchrtblNetInvstIncmPctAmt |
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 | false | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Org Report Or Register State | MA | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (true) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | false | PrivateOperatingFoundationInd |
| New Substantial Contributors | Yes (true) | NewSubstantialContributorsInd |
| Own Controlled Entity | false | OwnControlledEntityInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (true) | ComplyWithPublicInspRqrInd |
| Individual With Books | Kevin E Currier | IndividualWithBooksNm |
| Phone | 5086953252 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3 Belcher Streer | AddressLine1Txt |
| City | Plainville | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 027621303 | 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Gerard C Lorusso | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3 Belcher Street | AddressLine1Txt |
| City | Plainville | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 027621303 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Title | Trustee & Pres | TitleTxt |
| Average Hrs Per Wk Devoted To Pos | 0.25 | AverageHrsPerWkDevotedToPosRt |
| Compensation | $0 | CompensationAmt |
| Employee Benefit Program | $0 | EmployeeBenefitProgramAmt |
| Expense Account Other Allwnc | $0 | ExpenseAccountOtherAllwncAmt |
| 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 |
Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | NA | Description1Txt |
| Expenses1 | $0 | Expenses1Amt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | NA | 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 | $2,179 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $2,179 | TotalFMVOfUnusedAssetsAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $2,179 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $33 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $2,146 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $107 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $107 | MinimumInvestmentReturnAmt |
| Distributable Before Adj | $107 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $107 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $107 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $0 | ExpensesAndContributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $107 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $107 | UndistributedIncomePYAmt |
| Excess Distribution Cyov Yr2 | $16,053 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $10,285 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $26,338 | TotalExcessDistributionCyovAmt |
| Excess Distri Cyov App CY Corpus | $107 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $107 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $26,231 | TotalCorpusAmt |
| Taxable2 | $107 | Taxable2Amt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov To Next Yr | $26,231 | ExcessDistriCyovToNextYrAmt |
| Excess From Year2 | $15,946 | ExcessFromYear2Amt |
| Excess From Year1 | $10,285 | ExcessFromYear1Amt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | See Part VII-A Question 10 | ContributingManagerNm |
| Shareholder Manager | NONE | ShareholderManagerNm |
Application Submission Info ApplicationSubmissionInfoGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person | Avelina Charitable FOundation Inc | RecipientPersonNm |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3 Belcher Street | AddressLine1Txt |
| City | Plainville | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 027621303 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Phone | 5086953252 | RecipientPhoneNum |
| Form And Info And Materials | Applications may take the form of a signed letter stating the purpose and use of the grant, including program literature. | FormAndInfoAndMaterialsTxt |
| Submission Deadlines | NONE | SubmissionDeadlinesTxt |
| Restrictions On Awards | NONE | RestrictionsOnAwardsTxt |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (5 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|
| Xaverian Brothers High School | ||||||
| 800 Clapboardtree Street | Westwood | MA | 02090 | PC | General support for school educational programs | $7,000 |
| Mercymount Country Day School | ||||||
| Wrentham Road | Pawtucket | RI | 02860 | PC | General support for school educational programs | $500 |
| Hockamock Area YMCA | ||||||
| 300 Elmwood Street | North Attleboro | MA | 02760 | PC | Community based support programs | $6,000 |
| Walnut Hill School for the Arts | ||||||
| 12 Highland Street | Natick | MA | 01760 | PC | General support for school educational programs | $500 |
| Pan-Mass Challenge Jimmy Fund | ||||||
| 77 4th Avenue | Needham Heights | MA | 02494 | PC | Cancer research and related work | $1,750 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $15,750 | 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 |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 1 | ContributorNum |
| Contributor Person | The Avelina Companies Inc | ContributorPersonNm |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3 Belcher Street | AddressLine1Txt |
| City | Plainville | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 027621303 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | $14,000 | TotalContributionsAmt |
| Person Contribution | Yes (X) | PersonContributionInd |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Bank fees | Desc |
| Revenue And Expenses Per Books | $35 | RevenueAndExpensesPerBooksAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Substantial Contributors Sch SubstantialContributorsSch
Substantial Contributor Detail SubstantialContributorDetail (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd |
|---|---|---|---|
| The Avelina Companies Inc | |||
| 3 Belcher Street | Plainville | MA | 02762 |
| Gerard C Lorusso | |||
| 3 Belcher Street | Plainville | MA | 02762 |