ROCKWATER FOUNDATION: Form 990PF, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- ROCKWATER FOUNDATION (EIN 46-1537126)
- Tax period
- 2018-01-01 to 2018-12-31
- Filed
- 2019-11-13
- IRS object ID
- 201933179349101858
- Schema version
- 2018v3.1
- 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
- Schedule B
- Accounting Fees Schedule
- Investments Corp Bonds Schedule
- Investments Corp Stock Schedule
- Investments Other Schedule2
- 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 | 2019-11-13T13:22:03-06:00 | ReturnTs |
| Tax Period End | 2018-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 910189318 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MOSS ADAMS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 975 OAK STREET SUITE 500 | AddressLine1Txt |
| City | EUGENE | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97401 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2018-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 461537126 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WAGNER FAMILY FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WAGN | BusinessNameControlTxt |
| Phone | 6508047100 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 314 LYTTON AVE | AddressLine1Txt |
| City | PALO ALTO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94301 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JAMES PETER WAGNER | PersonNm |
| Person Title | SECRETARY | PersonTitleTxt |
| Phone | 6508047100 | PhoneNum |
| Signature | 2019-11-06 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | WENDY CAMPOS | PreparerPersonNm |
| PTIN | P00448102 | PTIN |
| Phone | 5416861040 | PhoneNum |
| Preparation | 2019-11-05 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 12.129.4.210 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-11-06 | IPDt |
| IP Tm | 15:56:46 | IPTm |
| IP Timezone | PS | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | D294BCF825AD6123C8D8C79B00469E80119B4775 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2020-03-31 21:24:44Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $49,186,496 | 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 | $1,965,597 | ContriRcvdRevAndExpnssAmt |
| Dividends Rev And Expnss | $229,809 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $298,957 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $490,240 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $4,802,515 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $2,002,441 | CapGainNetIncmNetInvstIncmAmt |
| Other Income Rev And Expnss | $0 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $772,730 | OtherIncomeNetInvstIncmAmt |
| Total Rev And Expnss | $2,685,646 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $3,074,128 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $0 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $0 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $0 | CompOfcrDirTrstDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $158,866 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $64,568 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $64,568 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $49,750 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $49,750 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $0 | OtherProfFeesDsbrsChrtblAmt |
| Taxes Rev And Expnss | $28,333 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $5,632 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $72,476 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $528,783 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $160 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $309,425 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $648,733 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $64,728 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $2,821,023 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $2,821,023 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $3,130,448 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $648,733 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $2,885,751 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$444,802 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $2,425,395 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sav And Temp Cash Invst BOY | $870,793 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $160,981 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $160,981 | SavAndTempCashInvstEOYFMVAmt |
| Prepaid Expenses BOY | $98,000 | PrepaidExpensesBOYAmt |
| Prepaid Expenses EOY | $25,000 | PrepaidExpensesEOYAmt |
| Prepaid Expenses EOYFMV | $25,000 | PrepaidExpensesEOYFMVAmt |
| Corporate Stock BOY | $23,133,164 | CorporateStockBOYAmt |
| Corporate Stock EOY | $18,430,780 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $18,430,780 | CorporateStockEOYFMVAmt |
| Corporate Bonds BOY | $3,754,890 | CorporateBondsBOYAmt |
| Corporate Bonds EOY | $4,360,898 | CorporateBondsEOYAmt |
| Corporate Bonds EOYFMV | $4,360,898 | CorporateBondsEOYFMVAmt |
| Other Investments BOY | $24,089,118 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $26,208,837 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $26,208,837 | OtherInvestmentsEOYFMVAmt |
| Total Assets BOY | $51,945,965 | TotalAssetsBOYAmt |
| Total Assets EOY | $49,186,496 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $49,186,496 | TotalAssetsEOYFMVAmt |
| Accounts Payable EOY | $29,730 | AccountsPayableEOYAmt |
| Other Liabilities BOY | $663,206 | OtherLiabilitiesBOYAmt |
| Other Liabilities EOY | $526,000 | OtherLiabilitiesEOYAmt |
| Total Liabilities BOY | $663,206 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $555,730 | TotalLiabilitiesEOYAmt |
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
| Unrestricted BOY | $51,282,759 | UnrestrictedBOYAmt |
| Unrestricted EOY | $48,630,766 | UnrestrictedEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $51,282,759 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $48,630,766 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $51,945,965 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $49,186,496 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $51,282,759 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$444,802 | ExcessRevenueOverExpensesAmt |
| Other Increases | $0 | OtherIncreasesAmt |
| Subtotal | $50,837,957 | SubtotalAmt |
| Other Decreases | $2,207,191 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $48,630,766 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (2 entries)
| PropertyPropertyDesc | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt | How AcquiredHowAcquiredCd |
|---|---|---|---|---|---|
| PUBLICLY TRADED SECURITIES | $4,448,137 | $2,800,074 | $1,648,063 | $1,648,063 | |
| ALTERNATIVE INVESTMENTS | $354,378 | $354,378 | $354,378 | P |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $2,002,441 | CapitalGainNetIncomeAmt |
Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable Section4942 Tax | 0 | LiableSection4942TaxInd |
| Adjusted Qlfy Distri Yr1 | $354,021 | AdjustedQlfyDistriYr1Amt |
| Net Vl Noncharitable Assets Yr1 | $57,525,208 | NetVlNoncharitableAssetsYr1Amt |
| Distribution Yr1 | 0.006154 | DistributionYr1Rt |
| Adjusted Qlfy Distri Yr2 | $1,791,048 | AdjustedQlfyDistriYr2Amt |
| Net Vl Noncharitable Assets Yr2 | $38,494,794 | NetVlNoncharitableAssetsYr2Amt |
| Distribution Yr2 | 0.046527 | DistributionYr2Rt |
| Adjusted Qlfy Distri Yr3 | $513,415 | AdjustedQlfyDistriYr3Amt |
| Net Vl Noncharitable Assets Yr3 | $33,755,244 | NetVlNoncharitableAssetsYr3Amt |
| Distribution Yr3 | 0.015210 | DistributionYr3Rt |
| Adjusted Qlfy Distri Yr4 | $3,083,809 | AdjustedQlfyDistriYr4Amt |
| Net Vl Noncharitable Assets Yr4 | $30,375,462 | NetVlNoncharitableAssetsYr4Amt |
| Distribution Yr4 | 0.101523 | DistributionYr4Rt |
| Adjusted Qlfy Distri Yr5 | $1,045,950 | AdjustedQlfyDistriYr5Amt |
| Net Vl Noncharitable Assets Yr5 | $20,510,772 | NetVlNoncharitableAssetsYr5Amt |
| Distribution Yr5 | 0.050995 | DistributionYr5Rt |
| Total Distribution | 0.220409 | TotalDistributionRt |
| Average Distribution | 0.044082 | AverageDistributionRt |
| Net Vl Noncharitable Assets | $64,223,431 | NetVlNoncharitableAssetsAmt |
| Adj Net Vl Noncharitable Assets | $2,831,097 | AdjNetVlNoncharitableAssetsAmt |
| Net Investment Income Pct | $24,254 | NetInvestmentIncomePctAmt |
| Adj Nonchrtbl Net Invst Incm Pct | $2,855,351 | AdjNonchrtblNetInvstIncmPctAmt |
| Qualifying Distributions | $2,885,751 | QualifyingDistributionsAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Domestic Org Meeting Sect4940e | Yes (X) | DomesticOrgMeetingSect4940eInd |
| Investment Income Excise Tax | $24,254 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $24,254 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $24,254 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $38,194 | EstimatedPlusOvpmtIncmTxAmt |
| Extsn Request Income Tax Paid | $50,000 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $88,194 | TotalPaymentsAndCreditsAmt |
| Form2220 Attached | Yes (X) | Form2220AttachedInd |
| Es Penalty | $0 | EsPenaltyAmt |
| Overpayment | $63,940 | OverpaymentAmt |
| Applied To ES Tax | $63,940 | AppliedToESTaxAmt |
| Refund | $0 | RefundAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | 0 | LegislativePoliticalActyInd |
| More Than100 Spent | 0 | MoreThan100SpentInd |
| Form1120 POL Filed | 0 | Form1120POLFiledInd |
| Section4955 Organization Tax | $0 | Section4955OrganizationTaxAmt |
| Section4955 Managers Tax | $0 | Section4955ManagersTaxAmt |
| Tax Reimbursed | $0 | TaxReimbursedAmt |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | 0 | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (1) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (1) | AtLeast5000InAssetsInd |
| Org Report Or Register State | CA | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (1) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | 0 | PrivateOperatingFoundationInd |
| New Substantial Contributors | 0 | NewSubstantialContributorsInd |
| Own Controlled Entity | 0 | OwnControlledEntityInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (1) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | APERCEN PARTNERS LLC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6508047100 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 314 LYTTON AVENUE SUITE 200 | AddressLine1Txt |
| City | PALO ALTO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94301 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | 0 | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | 0 | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | 0 | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | 0 | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | 0 | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | 0 | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | 0 | PaymentToGovernmentOfficialInd |
| Uncorrected Prior Acts | 0 | UncorrectedPriorActsInd |
| Undistributed Income PY | 0 | UndistributedIncomePYInd |
| Business Holdings | 0 | BusinessHoldingsInd |
| Jeopardy Investments | 0 | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | 0 | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | 0 | InfluenceLegislationInd |
| Influence Election | 0 | InfluenceElectionInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Noncharitable Purpose | 0 | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | 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 |
|---|---|---|---|---|---|---|---|---|
| AMY DH WAGNER | ||||||||
| 314 LYTTON AVE | PALO ALTO | CA | 94301 | PRESIDENT/DIRECTOR | 1.00 | $0 | $0 | $0 |
| JAMES PW WAGNER | ||||||||
| 314 LYTTON AVE | PALO ALTO | CA | 94301 | SECRETARY/TREASURER/DIRECTOR | 1.00 | $0 | $0 | $0 |
| JACKSON HM WAGNER | ||||||||
| 314 LYTTON AVE | PALO ALTO | CA | 94301 | DIRECTOR | 1.00 | $0 | $0 | $0 |
| BENJAMIN EH WAGNER | ||||||||
| 314 LYTTON AVE | PALO ALTO | CA | 94301 | DIRECTOR | 1.00 | $0 | $0 | $0 |
| JAMES CH WAGNER | ||||||||
| 314 LYTTON AVE | PALO ALTO | CA | 94301 | DIRECTOR | 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 |
Compensation Of Hghst Pd Cntrct CompensationOfHghstPdCntrctGrp
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | APERCEN PARTNERS LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 314 LYTTON AVENUE SUITE 200 | AddressLine1Txt |
| City | PALO ALTO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94301 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Service Type | ACCOUNTING & CONSULTING | ServiceTypeTxt |
| Compensation | $92,736 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contractor Paid Over50k | 0 | ContractorPaidOver50kCnt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $38,602,440 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $390,176 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $26,208,837 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $65,201,453 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $65,201,453 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $978,022 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $64,223,431 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $3,211,172 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $3,211,172 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $24,254 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $24,254 | TotalTaxAmt |
| Distributable Before Adj | $3,186,918 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $3,186,918 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $3,186,918 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $2,885,751 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $2,885,751 | QualifyingDistributionsAmt |
| Pct Sect4940e Org Net Invst Incm | $24,254 | PctSect4940eOrgNetInvstIncmAmt |
| Adjusted Qualifying Distri | $2,861,497 | AdjustedQualifyingDistriAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $3,186,918 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $1,721,066 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Total Excess Distribution Cyov | $0 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $2,885,751 | QualifyingDistributionsAmt |
| Applied To Year1 | $1,721,066 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $1,164,685 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $0 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $0 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $0 | PriorYearUndistributedIncmAmt |
| Prior Year Deficiency Or Tax | $0 | PriorYearDeficiencyOrTaxAmt |
| Taxable1 | $0 | Taxable1Amt |
| Taxable2 | $0 | Taxable2Amt |
| Undistributed Income CY | $2,022,233 | UndistributedIncomeCYAmt |
| Corpus Distri170b1 E Or4942g3 | $0 | CorpusDistri170b1EOr4942g3Amt |
| Excess Distri Cyov From Yr5 | $0 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $0 | ExcessDistriCyovToNextYrAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | JAMES PW WAGNER | ContributingManagerNm |
| Contributing Manager | AMY DH WAGNER | ContributingManagerNm |
| Contributing Manager | JACKSON HM WAGNER | ContributingManagerNm |
| Contributing Manager | BENJAMIN EH WAGNER | ContributingManagerNm |
| Contributing Manager | JAMES CH WAGNER | ContributingManagerNm |
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (10 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|
| ABLE WORKS | ||||||
| 1836 BAY ROAD SUITE B | EAST PALO ALTO | CA | 94303 | PC | RELIEVE SYSTEMIC AND GENERATIONAL POVERTY | $20,000 |
| ALBERTO MOTTESI EVANGELISTIC ASSOC INC | ||||||
| PO BOX 3039 | SANTA ANA | CA | 92703 | PC | EXTREME RESCUES PROGRAM | $30,000 |
| ECUMENICAL HUNGER PROGRAM | ||||||
| 2411 PULGAS AVENUE | EAST PALO ALTO | CA | 94303 | PC | VAN, PLUMBING, FLOORING AND GENERAL OPERATIONS | $120,000 |
| MENLO PARK PRESBYTERIAN CHURCH | ||||||
| 950 SANTA CRUZ AVENUE | MENLO PARK | CA | 94025 | PC | MINISTRY SUPPORT | $24,685 |
| MENLO SCHOOL | ||||||
| 50 VALPARAISO AVENUE | ATHERTON | CA | 94027 | PC | EDUCATION | $14,955 |
| MERCY SHIPS | ||||||
| 15862 STATE HIGHWAY 110 NORTH | LINDALE | TX | 75771 | PC | HOSPITAL SHIPS PROVIDING CARE TO THOSE IN NEED | $50,000 |
| PENINSULA ARTS GUILD | ||||||
| 314 LYTTON AVE | PALO ALTO | CA | 94301 | PC | PROVIDE CULTURAL AND ARTISTIC PERFORMING ARTS OFFERINGS | $1,000,000 |
| PRESIDENT AND FELLOWS OF HARVARD COLLEGE | ||||||
| 1033 MASSACHUSETTS AVENUE SUITE 3 | CAMBRIDGE | MA | 02138 | PC | HBS/SEAS COLLABORATION FUND | $991,273 |
| PRESIDENT AND FELLOWS OF HARVARD COLLEGE | ||||||
| 1033 MASSACHUSETTS AVENUE SUITE 3 | CAMBRIDGE | MA | 02138 | PC | UNDERGRADUATE SCHOLARSHIP FUND | $371,774 |
| TRANSFORMING THE BAY WITH CHRIST | ||||||
| 125 E CAMPBELL AVENUE 202 | CAMPBELL | CA | 95008 | PC | CATALYZE A HOLISTIC GOSPEL MOVEMENT IN THE BAY AREA | $198,336 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $2,821,023 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $298,957 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business | 523000 | BusinessCd |
| Unrelated Business Taxbl Incm | $111,328 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | 18 | ExclusionCd |
| Exclusion | $309,764 | ExclusionAmt |
Other Revenue Described OtherRevenueDescribedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ORDINARY INCOME FROM PASSTHROUGH | Desc |
| Business | 523000 | BusinessCd |
| Unrelated Business Taxbl Incm | -$181,751 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | 14 | ExclusionCd |
| Exclusion | $181,751 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | -$70,423 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $790,472 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $720,049 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | 0 | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | 0 | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | 0 | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | 0 | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | 0 | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | 0 | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | 0 | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | 0 | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | 0 | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | 0 | 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 Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JAMES AND AMY WAGNER | BusinessNameLine1Txt |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 314 LYTTON AVE | AddressLine1Txt |
| City | PALO ALTO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94301 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | $1,965,597 | TotalContributionsAmt |
| Noncash Contribution | Yes (X) | NoncashContributionInd |
Non Cash Property Contribution NonCashPropertyContributionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 1 | ContributorNum |
| Noncash Property | PUBLICLY TRADED SECURITIES | NoncashPropertyDesc |
| Fair Market Value | $1,965,597 | FairMarketValueAmt |
| Received | 2018-12-31 | ReceivedDt |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ACCOUNTING FEES | CategoryTxt |
| Amt | $158,866 | Amt |
| Net Investment Income | $64,568 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $64,568 | DisbursementsCharitablePrpsAmt |
Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule
Investments Corporate Bonds InvestmentsCorporateBondsGrp (16 entries)
| BondBondNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| AMGEN INC | $199,228 | $199,228 |
| APPLE INC | $296,049 | $296,049 |
| APPLE INC | $213,707 | $213,707 |
| BANK OF AMERICA CORP | $407,080 | $407,080 |
| BERKSHIRE HATHAWAY INC | $242,310 | $242,310 |
| DOUBLELINE TOTAL RETURN | $189,021 | $189,021 |
| GOLMAN SACHS GROUP INC | $276,326 | $276,326 |
| GUGGENHEIM FLOATING RT STRAT I | $91,977 | $91,977 |
| GUGGENHEIM TOTAL RETURN BD I | $158,030 | $158,030 |
| INTERNATIONAL BUSINESS MACHINES CORP | $293,955 | $293,955 |
| JP MORGAN CHASE & CO | $403,912 | $403,912 |
| JP MORGAN CHASE & CO | $198,500 | $198,500 |
| MS GLOBAL FIXED INCOME OPP 1 | $190,355 | $190,355 |
| ORACLE CORP | $404,260 | $404,260 |
| UNITEDHEALTH GROUP INC | $397,368 | $397,368 |
| WELLS FARGO & COMPANY | $398,820 | $398,820 |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp (44 entries)
| StockStockNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| ADIDAS AG | $11,269 | $11,269 |
| AIA GROUP LTD SPON ADR | $45,210 | $45,210 |
| AIR LIQUIDE ADR | $31,923 | $31,923 |
| ALFA LAVA LAB UNSPONS ADR | $15,695 | $15,695 |
| ALLIANZ SE ADS | $41,025 | $41,025 |
| ALPHABET INC CL A | $1,776,432 | $1,776,432 |
| ALPHABET INC CL C | $1,764,679 | $1,764,679 |
| BAIDU INC ADS | $34,733 | $34,733 |
| CANADIAN NATL RAILWAY CO | $28,903 | $28,903 |
| CHECK POINT SOFTWARE TECH LTD | $39,212 | $39,212 |
| DASSAULT SYSTEMS SA ADS | $27,578 | $27,578 |
| DBS GROUP HOLDINGS LTD SP | $34,514 | $34,514 |
| EPIROC AKTIEBOLAG | $5,219 | $5,219 |
| FACEBOOK INC CL A | $11,049,314 | $11,049,314 |
| FOMENTO ECONOMICO MEXICANO | $12,133 | $12,133 |
| FORESCOUT TECHNOLOGIES INC | $1,965,598 | $1,965,598 |
| GRIFOLS SA ADR | $11,567 | $11,567 |
| HDFC BANK LTD ADR | $14,917 | $14,917 |
| HSBC HOLDINGS PLC SPON ADR NEW | $15,087 | $15,087 |
| ICICI BANK LTD | $17,328 | $17,328 |
| IMPERVA INC | $94,562 | $94,562 |
| ITAU UNIBANCO MULTIPLE ADR | $24,020 | $24,020 |
| JGC CORP UNSPONSORED ADR | $11,098 | $11,098 |
| KOMATSU LTD | $10,059 | $10,059 |
| KUBOTA CP ADR | $11,342 | $11,342 |
| LINDE PLC | $22,158 | $22,158 |
| LONZA GROUP AG ZUERICH | $21,910 | $21,910 |
| LOREAL CO ADR | $31,734 | $31,734 |
| LVMH MOET HENNESSY LOUIS VUITTON | $20,695 | $20,695 |
| MSIF ULTRA-SHORT INCOME A | $498,318 | $498,318 |
| NASPERS LTD ADR | $28,869 | $28,869 |
| NESTLE SPON ADR | $46,795 | $46,795 |
| PARK24 CO LTD SPONSORED | $10,641 | $10,641 |
| ROCHE HOLDINGS ADR | $40,311 | $40,311 |
| ROYAL DUTCH SHELL PLC CL B | $41,239 | $41,239 |
| SASOL LTD SPON ADR | $10,662 | $10,662 |
| SONOVA HLDG AG UNSP ADR | $15,636 | $15,636 |
| SYMRISE AG UNSPONS ADR | $16,339 | $16,339 |
| TAIWAN SEMICONDUCTOR MFG CO LTD ADR | $49,902 | $49,902 |
| $136,343 | $136,343 | |
| UNILEVER PLC (NEW) ADS | $22,520 | $22,520 |
| VANGUARD FTSE DEVELOPED MKTS E | $306,895 | $306,895 |
| WEIBO CORPORATION | $4,499 | $4,499 |
| YANDEX NV A | $11,897 | $11,897 |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp (3 entries)
| Category Or ItemCategoryOrItemTxt | Listed At Cost Or FMVListedAtCostOrFMVCd | Book ValueBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| ACCRUED INTEREST | FMV | $35,736 | $35,736 |
| CRESCENT PARK OFFSHORE FUND LTD | FMV | $1,186,687 | $1,186,687 |
| SCHF USTE LP | FMV | $24,986,414 | $24,986,414 |
Other Decreases Schedule OtherDecreasesSchedule
Other Decreases Detail OtherDecreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | UNREALIZED LOSS ON INVESTMENTS | Desc |
| Amt | $2,207,191 | Amt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (4 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| LICENSE AND FEES | $160 | $0 | $160 |
| AMORTIZATION OF PREMIUMS/DISCOUNTS | $71,109 | $71,109 | $0 |
| OTHER EXPENSES | $1,207 | $1,207 | $0 |
| PASSTHROUGH INVESTMENT EXPENSES | $0 | $456,467 | $0 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ALTERNATIVE INVESTMENTS | Desc |
| Revenue And Expenses Per Books | $0 | RevenueAndExpensesPerBooksAmt |
| Net Investment Income | $772,730 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
Other Liabilities Schedule OtherLiabilitiesSchedule
Other Liabilities Detail OtherLiabilitiesDetail (2 entries)
| DescDesc | BOY Book ValueBOYBookValueAmt | EOY Book ValueEOYBookValueAmt |
|---|---|---|
| UNSETTLED INVESTMENTS | $79,206 | $0 |
| DEFERRED TAX LIABILITY | $584,000 | $526,000 |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | INVESTMENT MANAGEMENT | CategoryTxt |
| Amt | $49,750 | Amt |
| Net Investment Income | $49,750 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| EXCISE & INCOME TAX | $23,085 | $0 | $0 |
| FOREIGN TAX | $5,248 | $5,632 | $0 |