THE ZAC FOUNDATION FOR CHILDRENS SAFETY: Form 990PF, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- THE ZAC FOUNDATION FOR CHILDRENS SAFETY (EIN 26-1622144)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-17
- IRS object ID
- 202503219349103000
- Schema version
- 2024v5.2
- 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
- Depreciation Schedule
- General Explanation Attachment
- Investments Corp Stock Schedule
- Investments Other Schedule2
- Other Expenses Schedule
- Other Income Schedule2
- Other Increases Schedule
- Other Professional Fees Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-11-17T10:28:30-06:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Foundation Source | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3333 New Hyde Park Rd Ste 406 | AddressLine1Txt |
| City | New Hyde Park | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11042 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 261622144 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The ZAC Foundation for Children's Safety | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % Foundation Source | InCareOfNm |
| Business Name Control | ZACF | BusinessNameControlTxt |
| Phone | 8008391754 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | Foundation Source 501 Silverside Rd | AddressLine1Txt |
| City | Wilmington | CityNm |
| State Abbreviation | DE | StateAbbreviationCd |
| ZIP | 198091377 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BRIAN COHN | PersonNm |
| Person Title | VICE PRESIDENT | PersonTitleTxt |
| Phone | 8008391754 | PhoneNum |
| Signature | 2025-11-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Jeffrey D Haskell | PreparerPersonNm |
| PTIN | P01345770 | PTIN |
| Phone | 8008391754 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $27,322,358 | 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 | $13,405 | ContriRcvdRevAndExpnssAmt |
| Interest On Sav Rev And Expnss | $32,705 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $32,705 | InterestOnSavNetInvstIncmAmt |
| Dividends Rev And Expnss | $162,075 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $162,075 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $3,467,963 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $20,324,049 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $3,467,963 | CapGainNetIncmNetInvstIncmAmt |
| Other Income Rev And Expnss | $13,958 | OtherIncomeRevAndExpnssAmt |
| Other Income Adj Net Incm | $258 | OtherIncomeAdjNetIncmAmt |
| Total Rev And Expnss | $3,690,106 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $3,662,743 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $258 | TotalAdjNetIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $0 | CompOfcrDirTrstRevAndExpnssAmt |
| Oth Empl Slrs Wgs Rev And Expnss | $199,172 | OthEmplSlrsWgsRevAndExpnssAmt |
| Oth Empl Slrs Wgs Dsbrs Chrtbl | $199,172 | OthEmplSlrsWgsDsbrsChrtblAmt |
| Pension Empl Bnft Rev And Expnss | $14,752 | PensionEmplBnftRevAndExpnssAmt |
| Pension Empl Bnft Dsbrs Chrtbl | $14,752 | PensionEmplBnftDsbrsChrtblAmt |
| Other Prof Fees Rev And Expnss | $711,009 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $136,952 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $574,057 | OtherProfFeesDsbrsChrtblAmt |
| Interest Rev And Expnss | $62 | InterestRevAndExpnssAmt |
| Taxes Rev And Expnss | $30,929 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $97 | TaxesNetInvstIncmAmt |
| Trav Conf Meeting Rev And Expnss | $47,781 | TravConfMeetingRevAndExpnssAmt |
| Trav Conf Meeting Dsbrs Chrtbl | $47,781 | TravConfMeetingDsbrsChrtblAmt |
| Printing And Pub Rev And Expnss | $9,319 | PrintingAndPubRevAndExpnssAmt |
| Printing And Pub Adj Net Incm | $258 | PrintingAndPubAdjNetIncmAmt |
| Printing And Pub Dsbrs Chrtbl | $9,061 | PrintingAndPubDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $86,292 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $635 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $85,657 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $1,099,316 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $137,684 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Adj Net Incm | $258 | TotOprExpensesAdjNetIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $930,480 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $207,447 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $197,336 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $1,306,763 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $137,684 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Adj Net Incm | $258 | TotalExpensesAdjNetIncmAmt |
| Total Expenses Dsbrs Chrtbl | $1,127,816 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $2,383,343 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $3,525,059 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sav And Temp Cash Invst BOY | $935,192 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $678,078 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $678,078 | SavAndTempCashInvstEOYFMVAmt |
| Acct Rcvbl BOY | $1,153 | AcctRcvblBOYAmt |
| Corporate Stock BOY | $17,278,321 | CorporateStockBOYAmt |
| Corporate Stock EOY | $19,806,770 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $26,438,821 | CorporateStockEOYFMVAmt |
| Other Investments EOY | $123,272 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $205,459 | OtherInvestmentsEOYFMVAmt |
| Total Assets BOY | $18,214,666 | TotalAssetsBOYAmt |
| Total Assets EOY | $20,608,120 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $27,322,358 | TotalAssetsEOYFMVAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Retained Earning BOY | $18,214,666 | RetainedEarningBOYAmt |
| Retained Earning EOY | $20,608,120 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $18,214,666 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $20,608,120 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $18,214,666 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $20,608,120 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $18,214,666 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $2,383,343 | ExcessRevenueOverExpensesAmt |
| Other Increases | $10,111 | OtherIncreasesAmt |
| Subtotal | $20,608,120 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $20,608,120 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Property | Publicly-traded Securities | PropertyDesc |
| Gross Sales Price | $20,324,049 | GrossSalesPriceAmt |
| Cost Or Other Basis | $16,856,086 | CostOrOtherBasisAmt |
| Gain Or Loss | $3,467,963 | GainOrLossAmt |
| Gains Minus Excess Or Losses | $3,467,963 | GainsMinusExcessOrLossesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $3,467,963 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $48,998 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $48,998 | SubtotalAmt |
| Tax Based On Investment Income | $48,998 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $18,430 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $31,900 | ExtsnRequestIncomeTaxPaidAmt |
| Total Payments And Credits | $50,330 | TotalPaymentsAndCreditsAmt |
| Form2220 Attached | Yes (X) | Form2220AttachedInd |
| Es Penalty | $0 | EsPenaltyAmt |
| Overpayment | $1,332 | OverpaymentAmt |
| Applied To ES Tax | $1,332 | AppliedToESTaxAmt |
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 | DE | 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 |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Foundation Source | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8008391754 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 501 Silverside Road Suite 123 | AddressLine1Txt |
| City | Wilmington | CityNm |
| State Abbreviation | DE | StateAbbreviationCd |
| ZIP | 198091377 | 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 (2 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 |
|---|---|---|---|---|---|---|---|---|
| Brian Cohn | ||||||||
| Foundation Source 501 Silverside Rd | Wilmington | DE | 198091377 | Dir, VP | 10.0 | $0 | $0 | $0 |
| Karen Cohn | ||||||||
| Foundation Source 501 Silverside Rd | Wilmington | DE | 198091377 | Pres, Dir, Sec | 35.0 | $0 | $0 | $0 |
Compensation Highest Paid Empl CompensationHighestPaidEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MEGAN FERRARO | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 139 Three Ponds Lane | AddressLine1Txt |
| City | Malvern | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19355 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Title | Executive Director | TitleTxt |
| Average Hrs Per Wk Devoted To Pos | 40.0 | AverageHrsPerWkDevotedToPosRt |
| Compensation | $182,292 | CompensationAmt |
Compensation Of Hghst Pd Cntrct CompensationOfHghstPdCntrctGrp (5 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Service TypeServiceTypeTxt | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Rubenstein | |||||
| 825 Eighth Avenue | New York | NY | 10019 | PHILANTHROPIC CONS | $312,000 |
| American Strategy Group LLC | |||||
| 221 Old Farm Meadows | Manchester Center | VT | 05255 | PHILANTHROPIC CONS | $144,700 |
| Cresset Asset Management | |||||
| 444 W lake street ste 4700 | CHICAGO | IL | 50606 | Investment Mgmt | $136,952 |
| Foundation Source | |||||
| 55 Walls Drive 3rd Fl | Fairfield | CT | 06824 | Administrative | $60,660 |
| Alissa Magrum | |||||
| 406 West 3rd St | LEADVILLE CO | CO | 80461 | Philanthropic Cons | $52,560 |
Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | ZAC CAMPS - TEACH CHILDREN ABOUT THE IMPORTANCE OF WATER AND OPEN WATER SAFETY THROUGH SWIMMING LESSONS, CLASSROOM EXERCISES AND ENGAGEMENT WITH FIRST RESPONDERS | Description1Txt |
| Expenses1 | $123,343 | Expenses1Amt |
| Description2 | ADVOCACY AND PUBLIC AWARENESS - ACTIVITIES AND PROGRAMS TO RAISE AWARENESS AND EDUCATE THE PUBLIC ON POOL RELATED SAFETY. | Description2Txt |
| Expenses2 | $124,460 | Expenses2Amt |
| Description3 | BOOK PUBLICATION - DEVELOP AND PUBLISH A CHILDREN'S BOOK ADDRESSING WATER SAFETY, INCLUDING POOL DRAINAGE SAFETY, WHICH IS DISTRIBUTED AT NO COST TO PARTICIPANTS IN ZAC CAMPS | Description3Txt |
| Expenses3 | $10,164 | Expenses3Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sum Of Program Related Invst | SumOfProgramRelatedInvstGrp |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $24,758,567 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $953,026 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $52,686 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $25,764,279 | TotalFMVOfUnusedAssetsAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $25,764,279 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $386,464 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $25,377,815 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $1,268,891 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $1,268,891 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $48,998 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $48,998 | TotalTaxAmt |
| Distributable Before Adj | $1,219,893 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $1,219,893 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $1,219,893 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $1,127,816 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Charitable Assets Acquis Paid | $0 | CharitableAssetsAcquisPaidAmt |
| Set Aside Suitability Test | $0 | SetAsideSuitabilityTestAmt |
| Set Aside Cash Distri Test | $0 | SetAsideCashDistriTestAmt |
| Qualifying Distributions | $1,127,816 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $1,219,893 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $1,023,848 | UndistributedIncomePYAmt |
| Qualifying Distributions | $1,127,816 | QualifyingDistributionsAmt |
| Applied To Year1 | $1,023,848 | AppliedToYear1Amt |
| Applied To Current Year | $103,968 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $0 | RemainingDistriFromCorpusAmt |
| Total Corpus | $0 | TotalCorpusAmt |
| Undistributed Income CY | $1,115,925 | UndistributedIncomeCYAmt |
| Excess Distri Cyov To Next Yr | $0 | ExcessDistriCyovToNextYrAmt |
| Excess From Current Year | $0 | ExcessFromCurrentYearAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Private Operating Foundations | PrivateOperatingFoundationsGrp |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | Brian Cohn | ContributingManagerNm |
| Contributing Manager | Karen Cohn | ContributingManagerNm |
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (8 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|---|
| AMERICAN NATIONAL RED CROSS | |||||||
| 209 FARMINGTON AVE | FARMINGTON | CT | 06032 | N/A | PC | In support of the ARC Swim app | $30,000 |
| AMERICAN NATIONAL RED CROSS | |||||||
| 209 FARMINGTON AVE | FARMINGTON | CT | 06032 | N/A | PC | General & Unrestricted | $66,836 |
| BOYS & GIRLS CLUBS OF AMERICA | |||||||
| 1275 PEACHTREE ST NE | ATLANTA | GA | 30309 | N/A | PC | General & Unrestricted | $75,500 |
| BOYS & GIRLS CLUBS OF AMERICA | |||||||
| PO BOX 117431 | ATLANTA | GA | 30368 | N/A | PC | General & Unrestricted (SEE GENERAL EXPLANATION ATTACHMENT) | $10,111 |
| NATIONAL DROWNING PREVENTION ALLIANCE | |||||||
| 100 W MAIN ST STE 4 | TUSTIN | CA | 92780 | N/A | PC | General & Unrestricted | $2,500 |
| NATIONAL DROWNING PREVENTION ALLIANCE | |||||||
| 100 W MAIN ST STE 4 | TUSTIN | CA | 92780 | N/A | PC | 2023-2024 NDPA Sponsorship | $2,500 |
| SAFE KIDS WORLDWIDE | |||||||
| 1 INVENTA PL 6TH FL WEST | SILVER SPRING | MD | 20910 | N/A | SO I | General & Unrestricted | $10,000 |
| TEAM KAREEM MEMORIAL FOUNDATION | |||||||
| 3255 NW 94TH AVE UNIT 9771 | CORAL SPRINGS | FL | 33075 | N/A | PC | General & Unrestricted | $10,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $207,447 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fees Contracts From Govt Ag | FeesContractsFromGovtAgGrp | |
| Membership Dues And Assmnt | MembershipDuesAndAssmntGrp |
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $32,705 | ExclusionAmt |
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $162,075 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Net Rntl Incm Re Debt Fincd Prop | NetRntlIncmReDebtFincdPropGrp | |
| Net Rntl Incm Re Not Debt Fincd Prop | NetRntlIncmReNotDebtFincdProp | |
| Net Rental Income Personal Prop | NetRentalIncomePersonalPropGrp | |
| Other Investment Income | OtherInvestmentIncomeGrp |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $3,467,963 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Net Income Loss From Special Evt | NetIncomeLossFromSpecialEvtGrp | |
| Gross Profit Loss Sls Of Invntry | GrossProfitLossSlsOfInvntryGrp |
Other Revenue Described OtherRevenueDescribedGrp (2 entries)
| DescDesc | Related Or Exempt Function IncmRelatedOrExemptFunctionIncmAmt | ExclusionExclusionCd | ExclusionExclusionAmt |
|---|---|---|---|
| EXEMPT FUNCTION INCOME | $258 | ||
| Federal Tax Refund | 01 | $13,700 |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $3,676,443 | ExclusionAmt |
| Related Or Exempt Function Incm | $258 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $3,676,701 | TotalIncomeProducingActyAmt |
Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp
Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Line Number | 11 | LineNumberTxt |
| Relationship Statement | SIGNIFICANTLY CONTRIBUTED TO THE FOUNDATION'S MISSION OF RAISING AWARENESS AND EDUCATING THE PUBLIC ON WATER RELATED SAFETY. | RelationshipStatementTxt |
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 Lawrence and Megan Foley Family | ContributorPersonNm |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | c/o Megan Foley PO Box 824 | AddressLine1Txt |
| City | Southport | CityNm |
| State Abbreviation | CT | StateAbbreviationCd |
| ZIP | 068900824 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | $5,000 | TotalContributionsAmt |
| Person Contribution | Yes (X) | PersonContributionInd |
Depreciation Schedule DepreciationSchedule
General Explanation Attachment GeneralExplanationAttachment
General Explanation GeneralExplanationGrp (2 entries)
| IdentifierIdentifierTxt | Form And Line ReferenceFormAndLineReferenceDesc | Medium ExplanationMediumExplanationTxt |
|---|---|---|
| DISTRIBUTIONS OF PROPERTY VALUE AT FAIR MARKET VALUE AT DATE OF DIST | DISTRIBUTIONS OF PROPERTY VALUE AT FAIR MARKET VALUE AT DATE OF DIST | METHOD FOR DETERMINING VALUE OF Books: MARKET VALUE TOTAL FAIR MARKET VALUE OF PROPERTY: $10,111 TOTAL BOOK VALUE OF PROPERTY: $- TOTAL CASH PORTION OF GRANTS: $- TOTAL AMOUNT OF GRANTS: $10,111 FORM 990-PF, PART III, LINE 3 - OTHER INCREASES/DECREASES: $10,111 DETAILS OF ITEMS GRANTED: DESCRIPTION OF PROPERTY: THE POLAR BEAR WHO COULDN'T, WOULDN'T SWIM BOOKS UNITS: 1614 DATE OF DISTRIBUTION: 9/30/2024 GRANT RECIPIENT: BOYS & GIRLS CLUBS OF AMERICA FMV OF PROPERTY: $10,111 BOOK VALUE OF PROPERTY: $- CASH PORTION OF GRANT: $- TOTAL AMOUNT OF GRANT: $10,111 |
| FORM 990-PF, PARTS I AND XIV: | FORM 990-PF, PARTS I AND XIV | TOTAL Part I, Line 25, Column (a) and Part XIV, Line 3a: $207,447 Less amount not treated as qualifying distribution: $10,111 TOTAL Part I, Line 25, Column (d): $197,336 |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp (64 entries)
| StockStockNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| 10X GENOMICS CLASS A | $413,940 | $287,200 |
| ACV AUCTIONS INC CL A | $51,925 | $58,320 |
| ADOBE SYSTEMS, INC | $224,245 | $253,468 |
| AFFIRM HOLDINGS INC CL A | $45,803 | $118,024 |
| AIRBNB | $210,330 | $231,807 |
| AMAZON COM | $1,322,821 | $2,852,069 |
| API GROUP CORPORATION | $55,661 | $71,329 |
| APPLOVIN CORP | $4,019 | $118,522 |
| ASML HOLDING NV NY REG SHS | $299,631 | $310,500 |
| ASTERA LABS, INC | $23,514 | $62,914 |
| AXON ENTERPRISE | $679,249 | $1,380,011 |
| CHIPOTLE MEX GRILL | $73,252 | $166,187 |
| COPART INC | $188,047 | $188,239 |
| COSTAR GROUP, INC | $98,033 | $87,698 |
| CRISPR THERAPEUTICS AG | $326,967 | $214,906 |
| CYBERARK SOFTWARE LTD | $42,244 | $43,310 |
| DANAHER CORP | $173,540 | $191,674 |
| DOORDASH ORD SHS CLASS A | $53,137 | $97,966 |
| DUOLINGO | $29,960 | $47,013 |
| ELI LILLY & CO | $162,741 | $274,060 |
| EQUIFAX INC | $2,413,174 | $2,127,998 |
| EXACT SCIENCES CORPORATION | $104,710 | $101,816 |
| FLOOR AND DECOR HOLDINGS | $59,159 | $49,850 |
| GARTNER INC | $1,233,967 | $1,986,327 |
| GITLAB INC | $2,049,441 | $1,862,368 |
| GLOBAL-E ONLINE LTD | $58,359 | $90,465 |
| GODADDY INC | $22,266 | $58,027 |
| GRINDR INC | $61,333 | $89,200 |
| HUBSPOT INC | $57,014 | $82,219 |
| ILLUMINA INC COM | $87,513 | $81,514 |
| INTUIT | $91,202 | $207,405 |
| INTUITIVE SURGICAL | $82,359 | $204,086 |
| INVESCO QQQ TRUST | $1,085,174 | $1,150,268 |
| INVESCO S&P 500 EQUAL WEIGHT E | $368,140 | $514,125 |
| ISHARES TR S & P MIDCAP 400 IN | $191,188 | $203,006 |
| ISHARES TRUST RUSSELL 1000 GRO | $78,446 | $141,356 |
| KINSALE CAPITAL GROUP INC | $45,067 | $51,164 |
| LULULEMON ATHLETICA INC | $140,423 | $157,553 |
| MEDPACE HOLDINGS, INC | $70,464 | $82,725 |
| MICROSOFT CORP | $137,015 | $272,711 |
| MONGODB INC CL A | $63,247 | $51,218 |
| MOODYS CORP | $1,097,365 | $1,396,442 |
| MSCI INC | $148,425 | $170,403 |
| NETFLIX INC | $159,005 | $349,397 |
| NVIDIA CORP | $69,033 | $308,196 |
| PROCORE TECHNOLOGIES INC | $61,119 | $72,307 |
| S&P GLOBAL INC COM | $91,743 | $253,497 |
| SCHWAB US DIVIDEND EQUITY ETF | $236,565 | $254,076 |
| SERVICE NOW | $91,511 | $195,062 |
| SHIFT4 PAYMENTS INC CL A | $79,776 | $103,261 |
| SNOWFLAKE INC | $81,935 | $91,102 |
| SPOTIFY TECHNOLOGY SA | $9,110 | $44,291 |
| SWEETGREEN INC CL A | $38,615 | $72,199 |
| SYNOPSYS, INC | $228,388 | $211,617 |
| THE BLACKSTONE GROUP INC CL A | $136,195 | $253,285 |
| THE TRADE DESK INC | $118,755 | $147,970 |
| TRADEWEB MARKETS INC | $1,056,485 | $1,885,248 |
| VANGUARD FTSE DEVELOPED MARKET | $314,391 | $346,934 |
| VANGUARD FTSE EMERGING MARKETS | $102,259 | $103,582 |
| VANGUARD S&P 500 ETF | $438,926 | $870,178 |
| VEEVA SYSTEMS INC | $1,893,808 | $2,160,318 |
| VERTEX PHARMCTLS INC | $181,681 | $163,496 |
| VISA INC | $112,487 | $298,342 |
| WILLSCOT MOBILE MINI CL A | $80,473 | $67,000 |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category Or Item | 5 PT WATER MGMT & SUST INFRAST | CategoryOrItemTxt |
| Book Value | $123,272 | BookValueAmt |
| EOYFMV | $205,459 | EOYFMVAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (15 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt | Net Investment IncomeNetInvestmentIncomeAmt |
|---|---|---|---|
| Administrative Fees | $60,235 | $60,235 | |
| Administrative Set-Up Fee | $425 | $425 | |
| Bank Charges | $29 | $29 | |
| Digital Subscriptions | $1,800 | $1,800 | |
| Foundation Dues & Memberships | $25 | $25 | |
| EVENT SUPPLIES | $6,509 | $6,509 | |
| K-1 Exp 5 PT WATER MGMT & SUST | $606 | $606 | |
| TRANSACTION FEES | $194 | $194 | |
| FDN CREDIT CARD LATE FEES | $35 | $35 | |
| Office Supplies | $464 | $464 | |
| Postage/Delivery Service | $11,893 | $11,893 | |
| Social Media/Advertising Expen | $600 | $600 | |
| State or Local Filing Fees | $25 | $25 | |
| Storage Fee | $2,969 | $2,969 | |
| Website Hosting/Support | $483 | $483 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail (2 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Adjusted Net IncomeAdjustedNetIncomeAmt |
|---|---|---|
| Federal Tax Refund | $13,700 | |
| EXEMPT FUNCTION INCOME | $258 | $258 |
Other Increases Schedule OtherIncreasesSchedule
Other Increases Detail OtherIncreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | IN-KIND GRANTS | Desc |
| Amt | $10,111 | Amt |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail (6 entries)
| CategoryCategoryTxt | AmtAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt | Net Investment IncomeNetInvestmentIncomeAmt |
|---|---|---|---|
| Administration of Foundation | $11,200 | $11,200 | |
| Investment Management Services | $136,952 | $136,952 | |
| Philanthropic Consulting Srvcs | $312,000 | $312,000 | |
| ZAC CAMPS - DCA | $123,000 | $123,000 | |
| ADVOCACY PROGRAM - DCA | $122,860 | $122,860 | |
| DESIGN SERVICES | $4,997 | $4,997 |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (4 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt |
|---|---|---|
| 990-PF Estimated Tax for 2024 | $16,700 | |
| 990-T Extension for 2023 | $13,700 | |
| Foreign Tax Paid | $97 | $97 |
| IRS Miscellaneous Fee Expense | $432 |