JAMES AND GAIL MANZ FOUNDATION: Form 990PF, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- JAMES AND GAIL MANZ FOUNDATION (EIN 20-1410917)
- Tax period
- 2017-01-01 to 2017-12-31
- Filed
- 2018-05-10
- IRS object ID
- 201801309349101890
- Schema version
- 2017v2.3
- 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 | 2018-05-10T14:37:03-05:00 | ReturnTs |
| Tax Period End | 2017-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 364486321 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HTH LLC CPA'S | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1860 WINCHESTER RD SUITE 103 | AddressLine1Txt |
| City | LIBERTYVILLE | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 600485312 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2017-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 201410917 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JAMES AND GAIL MANZ FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | JAME | BusinessNameControlTxt |
| Phone | 8479490075 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 21375 LAKEVIEW PARKWAY | AddressLine1Txt |
| City | MUNDELEIN | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60060 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JAMES MANZ | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 8479490075 | PhoneNum |
| Signature | 2018-04-26 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DEBRA A HANSELMANN CPA | PreparerPersonNm |
| PTIN | P00417856 | PTIN |
| Phone | 8472470200 | PhoneNum |
| Preparation | 2018-04-26 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $847 | 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 | $1,000 | ContriRcvdRevAndExpnssAmt |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Dividends Rev And Expnss | $5 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $5 | DividendsNetInvstIncmAmt |
| Total Rev And Expnss | $1,005 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $5 | TotalNetInvstIncmAmt |
| Accounting Fees Rev And Expnss | $2,000 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $2,000 | AccountingFeesNetInvstIncmAmt |
| Taxes Rev And Expnss | $10 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $10 | TaxesNetInvstIncmAmt |
| Tot Opr Expenses Rev And Expnss | $2,010 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $2,010 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $10,000 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $10,000 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $12,010 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $2,010 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $10,000 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$11,005 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $1 | CashBOYAmt |
| Cash EOY | $1 | CashEOYAmt |
| Sav And Temp Cash Invst BOY | $13,872 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $847 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $847 | SavAndTempCashInvstEOYFMVAmt |
| Total Assets BOY | $13,873 | TotalAssetsBOYAmt |
| Total Assets EOY | $848 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $847 | TotalAssetsEOYFMVAmt |
| Other Liabilities BOY | $2,020 | OtherLiabilitiesBOYAmt |
| Total Liabilities BOY | $2,020 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
| Unrestricted BOY | $11,853 | UnrestrictedBOYAmt |
| Unrestricted EOY | $848 | UnrestrictedEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $11,853 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $848 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $13,873 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $848 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $11,853 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$11,005 | ExcessRevenueOverExpensesAmt |
| Subtotal | $848 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $848 | TotNetAstOrFundBalancesEOYAmt |
Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable Section4942 Tax | false | LiableSection4942TaxInd |
| Adjusted Qlfy Distri Yr1 | $10,000 | AdjustedQlfyDistriYr1Amt |
| Net Vl Noncharitable Assets Yr1 | $10,395 | NetVlNoncharitableAssetsYr1Amt |
| Distribution Yr1 | 0.962001 | DistributionYr1Rt |
| Adjusted Qlfy Distri Yr2 | $82,000 | AdjustedQlfyDistriYr2Amt |
| Net Vl Noncharitable Assets Yr2 | $3,813 | NetVlNoncharitableAssetsYr2Amt |
| Distribution Yr2 | 21.505376 | DistributionYr2Rt |
| Adjusted Qlfy Distri Yr3 | $61,314 | AdjustedQlfyDistriYr3Amt |
| Net Vl Noncharitable Assets Yr3 | $39,246 | NetVlNoncharitableAssetsYr3Amt |
| Distribution Yr3 | 1.562299 | DistributionYr3Rt |
| Adjusted Qlfy Distri Yr4 | $3,500 | AdjustedQlfyDistriYr4Amt |
| Net Vl Noncharitable Assets Yr4 | $64,556 | NetVlNoncharitableAssetsYr4Amt |
| Distribution Yr4 | 0.054216 | DistributionYr4Rt |
| Adjusted Qlfy Distri Yr5 | $13,350 | AdjustedQlfyDistriYr5Amt |
| Net Vl Noncharitable Assets Yr5 | $51,243 | NetVlNoncharitableAssetsYr5Amt |
| Distribution Yr5 | 0.260523 | DistributionYr5Rt |
| Total Distribution | 24.344415 | TotalDistributionRt |
| Average Distribution | 4.868883 | AverageDistributionRt |
| Net Vl Noncharitable Assets | $5,356 | NetVlNoncharitableAssetsAmt |
| Adj Net Vl Noncharitable Assets | $26,078 | AdjNetVlNoncharitableAssetsAmt |
| Adj Nonchrtbl Net Invst Incm Pct | $26,078 | AdjNonchrtblNetInvstIncmPctAmt |
| Qualifying Distributions | $10,000 | QualifyingDistributionsAmt |
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 | Yes (true) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Org Report Or Register State | IL | 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 |
| Website Address | N/A | WebsiteAddressTxt |
| Individual With Books | JILL KUKSA | IndividualWithBooksNm |
| Phone | 8472470200 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1860 WINCHESTER RD SUITE 103 | AddressLine1Txt |
| City | LIBERTYVILLE | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60048 | 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 | Yes (true) | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | false | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | false | PaymentToGovernmentOfficialInd |
| Acts Fail To Qlfy As Exceptions | false | ActsFailToQlfyAsExceptionsInd |
| 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 |
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 | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|---|---|---|---|
| JAMES MANZ | ||||||||
| 21375 W LAKEVIEW PARKWAY | MUNDELEIN | IL | 60060 | PRESIDENT | 2.00 | $0 | $0 | $0 |
| JILL KUKSA | ||||||||
| 1860 W WINCHESTER ROAD SUITE 103 | LIBERTYVILLE | IL | 60048 | SEC/TREAS | 0.50 | $0 | $0 | $0 |
| DEBRA A HANSELMANN | ||||||||
| 1860 W WINCHESTER ROAD SUITE 103 | LIBERTYVILLE | IL | 60048 | DIRECTOR | 0.25 | $0 | $0 | $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 |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | N/A | Description1Txt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $0 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $5,438 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $5,438 | TotalFMVOfUnusedAssetsAmt |
| Adjusted Total FMV Of Unused Ast | $5,438 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $82 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $5,356 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $268 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $268 | MinimumInvestmentReturnAmt |
| Distributable Before Adj | $268 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $268 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $268 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $10,000 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $10,000 | QualifyingDistributionsAmt |
| Adjusted Qualifying Distri | $10,000 | AdjustedQualifyingDistriAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $268 | DistributableAsAdjustedAmt |
| Excess Distribution Cyov Yr5 | $10,788 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $272 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $59,352 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $81,809 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $9,480 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $161,701 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $10,000 | QualifyingDistributionsAmt |
| Applied To Current Year | $268 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $9,732 | RemainingDistriFromCorpusAmt |
| Total Corpus | $171,433 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov From Yr5 | $10,788 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $160,645 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $272 | ExcessFromYear4Amt |
| Excess From Year3 | $59,352 | ExcessFromYear3Amt |
| Excess From Year2 | $81,809 | ExcessFromYear2Amt |
| Excess From Year1 | $9,480 | ExcessFromYear1Amt |
| Excess From Current Year | $9,732 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LAKE FOREST ACADEMY | BusinessNameLine1Txt |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1500 W KENNEDY ROAD | AddressLine1Txt |
| City | LAKE FOREST | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60045 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Relationship | NONE | RecipientRelationshipTxt |
| Recipient Foundation Status | EXEMPT | RecipientFoundationStatusTxt |
| Grant Or Contribution Purpose | TO FURTHER ORGANIZATION'S PURPOSES | GrantOrContributionPurposeTxt |
| Amt | $10,000 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $10,000 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $5 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $5 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $5 | 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) |
|---|---|---|
| Category | HTH LLC | CategoryTxt |
| Amt | $2,000 | Amt |
| Net Investment Income | $2,000 | NetInvestmentIncomeAmt |
Other Liabilities Schedule OtherLiabilitiesSchedule
Other Liabilities Detail OtherLiabilitiesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUE TO/FROM J. MANZ | Desc |
| BOY Book Value | $2,020 | BOYBookValueAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | SECRETARY OF STATE | CategoryTxt |
| Amt | $10 | Amt |
| Net Investment Income | $10 | NetInvestmentIncomeAmt |