KCS FOUNDATION INC: Form 990PF, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- KCS FOUNDATION INC (EIN 27-3119476)
- Tax period
- 2015-07-01 to 2016-06-30
- Filed
- 2016-08-18
- IRS object ID
- 201602319349100400
- Schema version
- 2015v2.1
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2016-08-18T06:15:41-07:00 | ReturnTs |
| Tax Period End | 2016-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Timothy Sandberg | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 300 Tall Trees Rd | AddressLine1Txt |
| City | Warren | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 16365 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2015-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 273119476 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KCS FOUNDATION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | KCSF | BusinessNameControlTxt |
| Phone | 8147234672 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3711 FOLLETT RUN RD | AddressLine1Txt |
| City | WARREN | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 163653829 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | THOMAS M MOYER | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 8147234672 | PhoneNum |
| Signature | 2016-08-18 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | TIMOTHY W SANDBERGCPA | PreparerPersonNm |
| Phone | 8147237087 | PhoneNum |
| Preparation | 2016-08-18 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2016-12-15 16:53:06Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $294,135 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Interest On Sav Rev And Expnss | $1,143 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $1,143 | InterestOnSavNetInvstIncmAmt |
| Cap Gain Net Incm Net Invst Incm | $0 | CapGainNetIncmNetInvstIncmAmt |
| Total Rev And Expnss | $1,143 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $1,143 | TotalNetInvstIncmAmt |
| Accounting Fees Rev And Expnss | $1,500 | AccountingFeesRevAndExpnssAmt |
| Taxes Rev And Expnss | $22 | TaxesRevAndExpnssAmt |
| Tot Opr Expenses Rev And Expnss | $1,522 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $10,200 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $10,200 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $11,722 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $10,200 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$10,579 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $1,143 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $1,773 | CashBOYAmt |
| Cash EOY | $6,051 | CashEOYAmt |
| Cash EOYFMV | $6,051 | CashEOYFMVAmt |
| Sav And Temp Cash Invst BOY | $302,941 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $288,084 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $288,084 | SavAndTempCashInvstEOYFMVAmt |
| Total Assets BOY | $304,714 | TotalAssetsBOYAmt |
| Total Assets EOY | $294,135 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $294,135 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
| Retained Earning BOY | $304,714 | RetainedEarningBOYAmt |
| Retained Earning EOY | $294,135 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $304,714 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $294,135 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $304,714 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $294,135 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $304,714 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$10,579 | ExcessRevenueOverExpensesAmt |
| Subtotal | $294,135 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $294,135 | TotNetAstOrFundBalancesEOYAmt |
Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable Section4942 Tax | false | LiableSection4942TaxInd |
| Adjusted Qlfy Distri Yr1 | $13,750 | AdjustedQlfyDistriYr1Amt |
| Net Vl Noncharitable Assets Yr1 | $300,704 | NetVlNoncharitableAssetsYr1Amt |
| Distribution Yr1 | 0.045726 | DistributionYr1Rt |
| Adjusted Qlfy Distri Yr2 | $14,250 | AdjustedQlfyDistriYr2Amt |
| Net Vl Noncharitable Assets Yr2 | $282,164 | NetVlNoncharitableAssetsYr2Amt |
| Distribution Yr2 | 0.050503 | DistributionYr2Rt |
| Adjusted Qlfy Distri Yr3 | $14,800 | AdjustedQlfyDistriYr3Amt |
| Net Vl Noncharitable Assets Yr3 | $259,021 | NetVlNoncharitableAssetsYr3Amt |
| Distribution Yr3 | 0.057138 | DistributionYr3Rt |
| Adjusted Qlfy Distri Yr4 | $10,000 | AdjustedQlfyDistriYr4Amt |
| Net Vl Noncharitable Assets Yr4 | $173,790 | NetVlNoncharitableAssetsYr4Amt |
| Distribution Yr4 | 0.057541 | DistributionYr4Rt |
| Adjusted Qlfy Distri Yr5 | $5,450 | AdjustedQlfyDistriYr5Amt |
| Net Vl Noncharitable Assets Yr5 | $55,654 | NetVlNoncharitableAssetsYr5Amt |
| Distribution Yr5 | 0.097926 | DistributionYr5Rt |
| Total Distribution | 0.308834 | TotalDistributionRt |
| Average Distribution | 0.061767 | AverageDistributionRt |
| Net Vl Noncharitable Assets | $298,326 | NetVlNoncharitableAssetsAmt |
| Adj Net Vl Noncharitable Assets | $18,427 | AdjNetVlNoncharitableAssetsAmt |
| Net Investment Income Pct | $11 | NetInvestmentIncomePctAmt |
| Adj Nonchrtbl Net Invst Incm Pct | $18,438 | AdjNonchrtblNetInvstIncmPctAmt |
| Qualifying Distributions | $10,200 | QualifyingDistributionsAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $23 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $23 | SubtotalAmt |
| Tax Based On Investment Income | $23 | TaxBasedOnInvestmentIncomeAmt |
| Original Return Tax Paid | $0 | OriginalReturnTaxPaidAmt |
| Tax Due | $23 | TaxDueAmt |
| Applied To ES Tax | $0 | 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 | PA | 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 | JULIE A MOYER | IndividualWithBooksNm |
| Phone | 8147234672 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3711 FOLLETT RUN RD | AddressLine1Txt |
| City | WARREN | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 163653829 | 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 |
|---|---|---|---|---|---|---|---|---|
| THOMAS M MOYER | ||||||||
| 3711 FOLLETT RUN RD | WARREN | PA | 16365 | PRESIDENT | 1.00 | $0 | $0 | $0 |
| JULIE A MOYER | ||||||||
| 3711 FOLLETT RUN RD | WARREN | PA | 16365 | VP/SEC/TREAS | 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 |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
| Contractor Paid Over50k | 0 | ContractorPaidOver50kCnt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $0 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $302,869 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $302,869 | TotalFMVOfUnusedAssetsAmt |
| Adjusted Total FMV Of Unused Ast | $302,869 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $4,543 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $298,326 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $14,916 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $14,916 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $23 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $23 | TotalTaxAmt |
| Distributable Before Adj | $14,893 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $14,893 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $14,893 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $10,200 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $10,200 | QualifyingDistributionsAmt |
| Adjusted Qualifying Distri | $10,200 | AdjustedQualifyingDistriAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $14,893 | DistributableAsAdjustedAmt |
| Excess Distribution Cyov Yr5 | $1,416 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $1,333 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $1,879 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $163 | ExcessDistributionCyovYr2Amt |
| Total Excess Distribution Cyov | $4,791 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $10,200 | QualifyingDistributionsAmt |
| Applied To Current Year | $10,200 | AppliedToCurrentYearAmt |
| Excess Distri Cyov App CY Corpus | $4,693 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $4,693 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $98 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov To Next Yr | $98 | ExcessDistriCyovToNextYrAmt |
| Excess From Year2 | $98 | ExcessFromYear2Amt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | NONE | ContributingManagerNm |
| Shareholder Manager | NONE | ShareholderManagerNm |
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (5 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|
| SPECIAL OLYMPICS OF WARREN COUNTY | ||||||
| PO BOX 752 | WARREN | PA | 16365 | PC | GENERALOPERATING | $500 |
| COMMUNITY FOUNDATION OF WARREN COUNTY | ||||||
| 213 WEST THIRD AVE | WARREN | PA | 16365 | PC | SCHOLARSHIPJORDAN MCTAVISHFUND | $1,000 |
| COMMUNITY FOUNDATION OF WARREN COUNTY | ||||||
| PO BOX 691 | WARREN | PA | 16365 | PC | WARREN GIVESCAMPAIGN | $7,000 |
| YOUNGSVILLE HIGH SCHOLARSHIP FUND | ||||||
| PO BOX 73 | YOUNGSVILLE | PA | 16371 | PC | SCHOLARSHIPFUND | $700 |
| THE ZAVINSKI SCHOLARSHIP FUND | ||||||
| 3629 CONEWANGO AVE | WARREN | PA | 16365 | PC | SCHOLARSHIPFUND | $1,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $10,200 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $1,143 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $1,143 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $1,143 | 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 | TIMOTHY W SANDBERG CPA TAX PREP | CategoryTxt |
| Amt | $1,500 | Amt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | IRS EXCISE TAX | CategoryTxt |
| Amt | $22 | Amt |