KASSANDRA FOUNDATION: Form 990PF, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- KASSANDRA FOUNDATION (EIN 27-3000759)
- Tax period
- 2017-01-01 to 2017-12-31
- Filed
- 2018-05-03
- IRS object ID
- 201811239349101111
- 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
- Form 990-PF
- Accounting Fees Schedule
- Investments Corp Stock Schedule
- Other Expenses Schedule
- Other Income Schedule2
- Other Liabilities Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-05-03T14:55:26-04:00 | ReturnTs |
| Tax Period End | 2017-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 474064006 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SEVING & ASSOCIATES LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7960 CLYO RD | AddressLine1Txt |
| City | CENTERVILLE | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 454594835 | 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 | 273000759 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KASSANDRA FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | KASS | BusinessNameControlTxt |
| Phone | 2127291878 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9 KING POINT CIRCLE S | AddressLine1Txt |
| City | OWEGO | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 13827 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DR GEORGE M MALTEZOS | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 2127291878 | PhoneNum |
| Signature | 2018-05-02 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DAVID W SEVING CPA | PreparerPersonNm |
| PTIN | P01254237 | PTIN |
| Phone | 9374331551 | PhoneNum |
| Preparation | 2018-05-03 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| 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) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $73,587 | 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 | $750 | ContriRcvdRevAndExpnssAmt |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Dividends Rev And Expnss | $1,748 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $1,748 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $1,151 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $4,951 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $1,151 | CapGainNetIncmNetInvstIncmAmt |
| Other Income Rev And Expnss | $32 | OtherIncomeRevAndExpnssAmt |
| Total Rev And Expnss | $3,681 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $2,899 | TotalNetInvstIncmAmt |
| Accounting Fees Rev And Expnss | $1,300 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $390 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $910 | AccountingFeesChrtblPrpsAmt |
| Taxes Rev And Expnss | $210 | TaxesRevAndExpnssAmt |
| Other Expenses Rev And Expnss | $809 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $809 | OtherExpensesNetInvstIncmAmt |
| Tot Opr Expenses Rev And Expnss | $2,319 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $1,199 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $910 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $3,339 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $3,339 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $5,658 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $1,199 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $4,249 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$1,977 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $1,700 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $197 | CashBOYAmt |
| Sav And Temp Cash Invst BOY | $1,014 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $2,147 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $2,147 | SavAndTempCashInvstEOYFMVAmt |
| Corporate Stock BOY | $61,250 | CorporateStockBOYAmt |
| Corporate Stock EOY | $58,547 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $71,440 | CorporateStockEOYFMVAmt |
| Total Assets BOY | $62,461 | TotalAssetsBOYAmt |
| Total Assets EOY | $60,694 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $73,587 | TotalAssetsEOYFMVAmt |
| Other Liabilities EOY | $210 | OtherLiabilitiesEOYAmt |
| Total Liabilities EOY | $210 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
| Retained Earning BOY | $62,461 | RetainedEarningBOYAmt |
| Retained Earning EOY | $60,484 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $62,461 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $60,484 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $62,461 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $60,694 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $62,461 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$1,977 | ExcessRevenueOverExpensesAmt |
| Subtotal | $60,484 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $60,484 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Property | VANGUARD INDEX FUNDS | PropertyDesc |
| How Acquired | P | HowAcquiredCd |
| Acquired | 2015-03-19 | AcquiredDt |
| Sold | 2017-12-20 | SoldDt |
| Gross Sales Price | $4,951 | GrossSalesPriceAmt |
| Cost Or Other Basis | $3,800 | CostOrOtherBasisAmt |
| Gain Or Loss | $1,151 | GainOrLossAmt |
| Gains Minus Excess Or Losses | $1,151 | GainsMinusExcessOrLossesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $1,151 | CapitalGainNetIncomeAmt |
Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable Section4942 Tax | Yes (true) | LiableSection4942TaxInd |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $34 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $34 | SubtotalAmt |
| Tax Based On Investment Income | $34 | TaxBasedOnInvestmentIncomeAmt |
| Tax Due | $34 | TaxDueAmt |
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 | CA | 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 | DR GEORGE M MALTEZOS | IndividualWithBooksNm |
| Phone | 2127291878 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9 KING POINT CIRCLE S | AddressLine1Txt |
| City | OWEGO | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 13827 | 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 |
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 |
|---|---|---|---|---|---|---|---|---|
| DR GEORGE M MALTEZOS | ||||||||
| 9 KING POINT CIRCLE S | OWEGO | NY | 13827 | PRESIDENT | 0.50 | $0 | $0 | $0 |
| SUZY K LEE | ||||||||
| 23 RANGE DRIVE | MERRICK | NY | 11566 | VICE PRESIDE | 0.50 | $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 | $71,285 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $1,082 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $72,367 | TotalFMVOfUnusedAssetsAmt |
| Adjusted Total FMV Of Unused Ast | $72,367 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $1,086 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $71,281 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $3,564 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $3,564 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $34 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $34 | TotalTaxAmt |
| Distributable Before Adj | $3,530 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $3,530 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $3,530 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $4,249 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $4,249 | QualifyingDistributionsAmt |
| Adjusted Qualifying Distri | $4,249 | AdjustedQualifyingDistriAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $3,530 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $3,339 | UndistributedIncomePYAmt |
| Prior Year1 | 2014 | PriorYear1Yr |
| Total For Prior Years | $699 | TotalForPriorYearsAmt |
| Qualifying Distributions | $4,249 | QualifyingDistributionsAmt |
| Applied To Year1 | $3,339 | AppliedToYear1Amt |
| Applied To Prior Years | $699 | AppliedToPriorYearsAmt |
| Applied To Current Year | $211 | AppliedToCurrentYearAmt |
| Undistributed Income CY | $3,319 | UndistributedIncomeCYAmt |
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 | WALK INC | BusinessNameLine1Txt |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9 KING POINT CIRCLE S | AddressLine1Txt |
| City | OWEGO | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 13827 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Relationship | NONE | RecipientRelationshipTxt |
| Recipient Foundation Status | 501(C)(3) | RecipientFoundationStatusTxt |
| Grant Or Contribution Purpose | SCIENCE/RESEARCH | GrantOrContributionPurposeTxt |
| Amt | $3,339 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $3,339 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $1,748 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $1,151 | ExclusionAmt |
Other Revenue Described OtherRevenueDescribedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | TAX REFUND | Desc |
| Exclusion | 1 | ExclusionCd |
| Exclusion | $32 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $2,931 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $2,931 | 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 | ACCOUNTING FEES | CategoryTxt |
| Amt | $1,300 | Amt |
| Net Investment Income | $390 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $910 | DisbursementsCharitablePrpsAmt |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp (2 entries)
| StockStockNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| MERRILL LYNCH ACCOUNT | ||
| AMERITRADE | $58,547 | $71,440 |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt |
|---|---|---|
| EXPENSES | ||
| INVESTMENT ADVISORY FEES | $809 | $809 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | TAX REFUND | Desc |
| Revenue And Expenses Per Books | $32 | RevenueAndExpensesPerBooksAmt |
Other Liabilities Schedule OtherLiabilitiesSchedule
Other Liabilities Detail OtherLiabilitiesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ADVANCE FROM AFFILIATE | Desc |
| EOY Book Value | $210 | EOYBookValueAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | FEDERAL EXCISE TAX FORM 4720 | CategoryTxt |
| Amt | $210 | Amt |