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HILLTOP FOUNDATION: Form 990PF, tax year 2016

View the entire original 990 at ProPublica ↗

Organization
HILLTOP FOUNDATION (EIN 47-1754298)
Tax period
2016-08-01 to 2017-07-31
Filed
2017-12-14
IRS object ID
201703489349100110
Schema version
2016v3.0
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

FieldValueIRS element (for citing)
Return2017-12-14T17:11:00-06:00ReturnTs
Tax Period End2017-07-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN930900579PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1McDonald Jacobs PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1520 SW Yamhill St Ste 500AddressLine1Txt
CityPortlandCityNm
State AbbreviationORStateAbbreviationCd
ZIP97204ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2016-08-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN471754298EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Hilltop FoundationBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlHILLBusinessNameControlTxt
Phone5033296719PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11000 SW Vista No 1105AddressLine1Txt
CityPortlandCityNm
State AbbreviationORStateAbbreviationCd
ZIP97205ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonHenry WessingerPersonNm
Person TitlePresidentPersonTitleTxt
Phone5033296719PhoneNum
Signature2017-11-14SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKarin S WandtkePreparerPersonNm
PTINP00172715PTIN
Phone5032270581PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address50.204.228.78IPv4AddressTxt
FieldValueIRS element (for citing)
IP2017-11-14IPDt
IP Tm13:56:33IPTm
IP TimezonePSIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdDA39A3EE5E6B4B0D3255BFEF95601890AFD80709AtSubmissionCreationDeviceId
At Submission Filing Device Id18FDA2036A08F2AB380337EF06EFE6001BDF9C7EAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2016TaxYr
Build TS2017-02-10 21:41:12ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$1,284,676FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$752InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$752InterestOnSavNetInvstIncmAmt
Cap Gain Net Incm Net Invst Incm$0CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$752TotalRevAndExpnssAmt
Total Net Invst Incm$752TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$0CompOfcrDirTrstRevAndExpnssAmt
Comp Ofcr Dir Trst Net Invst Incm$0CompOfcrDirTrstNetInvstIncmAmt
Comp Ofcr Dir Trst Dsbrs Chrtbl$0CompOfcrDirTrstDsbrsChrtblAmt
Legal Fees Rev And Expnss$14,359LegalFeesRevAndExpnssAmt
Legal Fees Net Invst Incm$0LegalFeesNetInvstIncmAmt
Legal Fees Dsbrs Chrtbl$10,769LegalFeesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$14,359TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$10,769TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$375,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$375,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$389,359TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$385,769TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$388,607ExcessRevenueOverExpensesAmt
Net Investment Income$752NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$1,673,283SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$1,284,676SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$1,284,676SavAndTempCashInvstEOYFMVAmt
Total Assets BOY$1,673,283TotalAssetsBOYAmt
Total Assets EOY$1,284,676TotalAssetsEOYAmt
Total Assets EOYFMV$1,284,676TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind
Capital Stock BOY$0CapitalStockBOYAmt
Capital Stock EOY$0CapitalStockEOYAmt
Additional Paid In Capital BOY$0AdditionalPaidInCapitalBOYAmt
Additional Paid In Capital EOY$0AdditionalPaidInCapitalEOYAmt
Retained Earning BOY$1,673,283RetainedEarningBOYAmt
Retained Earning EOY$1,284,676RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$1,673,283TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$1,284,676TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$1,673,283TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$1,284,676TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$1,673,283TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$388,607ExcessRevenueOverExpensesAmt
Other Increases$0OtherIncreasesAmt
Subtotal$1,284,676SubtotalAmt
Other Decreases$0OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$1,284,676TotNetAstOrFundBalancesEOYAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 Tax0LiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$15,000AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$1,658,645NetVlNoncharitableAssetsYr1Amt
Distribution Yr10.009044DistributionYr1Rt
Adjusted Qlfy Distri Yr2$412,992AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2$752,935NetVlNoncharitableAssetsYr2Amt
Distribution Yr20.548509DistributionYr2Rt
Total Distribution0.557553TotalDistributionRt
Average Distribution0.278777AverageDistributionRt
Net Vl Noncharitable Assets$1,482,638NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$413,325AdjNetVlNoncharitableAssetsAmt
Net Investment Income Pct$8NetInvestmentIncomePctAmt
Adj Nonchrtbl Net Invst Incm Pct$413,333AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$385,769QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$15InvestmentIncomeExciseTaxAmt
Tax Under Section511$0TaxUnderSection511Amt
Subtotal$15SubtotalAmt
Subtitle A Tax$0SubtitleATaxAmt
Tax Based On Investment Income$15TaxBasedOnInvestmentIncomeAmt
Total Payments And Credits$0TotalPaymentsAndCreditsAmt
Tax Due$15TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political Acty0LegislativePoliticalActyInd
More Than100 Spent0MoreThan100SpentInd
Form1120 POL Filed0Form1120POLFiledInd
Section4955 Organization Tax$0Section4955OrganizationTaxAmt
Section4955 Managers Tax$0Section4955ManagersTaxAmt
Tax Reimbursed$0TaxReimbursedAmt
Activities Not Previously Rpt0ActivitiesNotPreviouslyRptInd
Changes To Articles Or Bylaws0ChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Organization Dissolved Etc0OrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (1)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (1)AtLeast5000InAssetsInd
Org Report Or Register StateOROrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (1)Form990PFFiledWithAttyGenInd
Private Operating Foundation0PrivateOperatingFoundationInd
New Substantial Contributors0NewSubstantialContributorsInd
Own Controlled Entity0OwnControlledEntityInd
Donor Advised Fund0DonorAdvisedFundInd
Comply With Public Insp RqrYes (1)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1Henry WessingerBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone5033296719PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line11000 SW Vista No 1105AddressLine1Txt
CityPortlandCityNm
State AbbreviationORStateAbbreviationCd
ZIP97205ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts Question0ForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified Prsn0SaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified Prsn0BrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified Prsn0FurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified Prsn0PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified Prsn0TransferAstDisqualifiedPrsnInd
Payment To Government Official0PaymentToGovernmentOfficialInd
Uncorrected Prior Acts0UncorrectedPriorActsInd
Undistributed Income PY0UndistributedIncomePYInd
Business Holdings0BusinessHoldingsInd
Jeopardy Investments0JeopardyInvestmentsInd
Uncorrected PY Jeopardy Invst0UncorrectedPYJeopardyInvstInd
Influence Legislation0InfluenceLegislationInd
Influence Election0InfluenceElectionInd
Grants To Individuals0GrantsToIndividualsInd
Grants To Organizations0GrantsToOrganizationsInd
Noncharitable Purpose0NoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
Henry Wessinger
1000 SW Vista No 1105PortlandOR97205President/Treasurer1.00$0$0$0
E Charles Wessinger
1000 SW Vista No 1105PortlandOR97205Secretary1.00$0$0$0
Kathryn W Winters
1000 SW Vista No 1105PortlandOR97205Director1.00$0$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Other Employee Paid Over50k0OtherEmployeePaidOver50kCnt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt
Contractor Paid Over50k0ContractorPaidOver50kCnt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$1,505,216AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$1,505,216TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$1,505,216AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$22,578CashDeemedCharitableAmt
Net Vl Noncharitable Assets$1,482,638NetVlNoncharitableAssetsAmt
Minimum Investment Return$74,132MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$74,132MinimumInvestmentReturnAmt
Tax Based On Investment Income$15TaxBasedOnInvestmentIncomeAmt
Total Tax$15TotalTaxAmt
Distributable Before Adj$74,117DistributableBeforeAdjAmt
Recoveries Qualfied Distri$0RecoveriesQualfiedDistriAmt
Distributable Before Ded$74,117DistributableBeforeDedAmt
Deduction From Distributable$0DeductionFromDistributableAmt
Distributable As Adjusted$74,117DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$385,769ExpensesAndContributionsAmt
Program Related Invst Total$0ProgramRelatedInvstTotalAmt
Qualifying Distributions$385,769QualifyingDistributionsAmt
Pct Sect4940e Org Net Invst Incm$0PctSect4940eOrgNetInvstIncmAmt
Adjusted Qualifying Distri$385,769AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$74,117DistributableAsAdjustedAmt
Undistributed Income PY$0UndistributedIncomePYAmt
Total For Prior Years$0TotalForPriorYearsAmt
Excess Distribution Cyov Yr2$309,476ExcessDistributionCyovYr2Amt
Total Excess Distribution Cyov$309,476TotalExcessDistributionCyovAmt
Qualifying Distributions$385,769QualifyingDistributionsAmt
Applied To Year1$0AppliedToYear1Amt
Applied To Prior Years$0AppliedToPriorYearsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$74,117AppliedToCurrentYearAmt
Remaining Distri From Corpus$311,652RemainingDistriFromCorpusAmt
Excess Distri Cyov App CY Corpus$0ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$0ExcessDistributionCyovAppCYAmt
Total Corpus$621,128TotalCorpusAmt
Prior Year Undistributed Incm$0PriorYearUndistributedIncmAmt
Prior Year Deficiency Or Tax$0PriorYearDeficiencyOrTaxAmt
Taxable1$0Taxable1Amt
Taxable2$0Taxable2Amt
Undistributed Income CY$0UndistributedIncomeCYAmt
Corpus Distri170b1 E Or4942g3$0CorpusDistri170b1EOr4942g3Amt
Excess Distri Cyov From Yr5$0ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$621,128ExcessDistriCyovToNextYrAmt
Excess From Year2$309,476ExcessFromYear2Amt
Excess From Current Year$311,652ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (21 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
YWCA
PO Box 4587PortlandOR97208PCHousing Program$100,000
Friends of the Metolius
PO Box 101Camp ShermanOR97730PCProtect the Metolius Basin through education and advisory activities$20,000
Concordia University Foundation
2811 NE Holman StPortlandOR97211PCSupport the University and its mission by building awareness, relationships and funds$149,500
Oregon Zoo Foundation
4001 SW Canyon RdPortlandOR97221PCFoster community pride and involvement in the Oregon Zoo and secure support$1,000
Trinity Episcopal Cathedral
147 NW 19th AvePortlandOR97209PCSupport nurturing Christian community and working for justice and peace$15,000
College Possible Portland
532 SE Grand AvePortlandOR97214PCHelp prepare low-income youth for and to earn admission to college$5,000
Oregon Shakespeare Festival
15 S Pioneer StAshlandOR97520PCSupport rotating repertory theatre, education and other activities$1,000
OHSU Foundation
1121 SW Salmon St 100PortlandOR97205PCCancer research$1,000
Oregon Food Bank
7900 NE 33rd DrPortlandOR97211PCSupport efforts to eliminate hunger in Oregon$5,000
OPB
7140 SW Macadam AvePortlandOR97219PCSupport public broadcasting efforts in Oregon$1,000
High Desert Museum
59800 South Hwy 97BendOR97702PCBroadening the understanding of the High Desert's culture, wildlife and resources$1,000
Bangor Area Homeless Shelter
263 Main StreetBangorME04401PCProvide emergency food and shelter to the area homeless$15,000
Mobius Incorporated
319 Main StreetDamariscottaME04543PCSupport for mentoring programs$5,000
Avian Haven
418 North Palermo RdFreedomME04941PCSupport for wild bird rehabilitation$20,000
Lincoln County Animal Shelter
PO Box 70EdgecombME04556PCProtect and save animals' lives; education, advocacy and other services$3,000
The Alano Club of Portland
909 NW 24th AvePortlandOR97210PCHVAC Replacement$5,000
Children's Institute
1411 SW MorrisonPortlandOR97205PCSupport for innovative ways to service Oregon's most disadvantaged youth$5,000
The Young People's Theatre Project
PO Box 25015PortlandOR97298PCSupport work to share educational theatre in the community$500
Skidompha Library Association
PO Box 70DamariscottaME04543PCSupport of library and education activities$7,000
Jessie F Richardson Foundation
15900 SE 82nd DrClackamasOR97015EOFSupport for vulnerable older adults$5,000
Astrophysical Science Institute
1161 SW Stephenson CtPortlandOR97219PCSupport for research, education and other activities$10,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$375,000TotalGrantOrContriPdDurYrAmt
Total Grant Or Contri Apprv Fut$0TotalGrantOrContriApprvFutAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$752ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Unrelated Business Taxbl Incm$0UnrelatedBusinessTaxblIncmAmt
Exclusion$752ExclusionAmt
Related Or Exempt Function Incm$0RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$752TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EO0TrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EO0TrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of Assets0SalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EO0PurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth Assets0RentalOfFacilitiesOthAssetsInd
Reimbursement Arrangements0ReimbursementArrangementsInd
Loans Or Loan Guarantees0LoansOrLoanGuaranteesInd
Performance Of Services Etc0PerformanceOfServicesEtcInd
Sharing Of Facilities Etc0SharingOfFacilitiesEtcInd
Relationships Nonchrtbl EO0RelationshipsNonchrtblEOInd

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFeesGrp

FieldValueIRS element (for citing)
CategoryLegal feesCategoryTxt
Legal Fees$14,359LegalFeesAmt
Net Investment Income$0NetInvestmentIncomeAmt
Disbursements Charitable Prps$10,769DisbursementsCharitablePrpsAmt