ELBRIDGE AND DEBRA STUART FAMILY FOUNDATION: Form 990PF, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- ELBRIDGE AND DEBRA STUART FAMILY FOUNDATION (EIN 26-4492027)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-10
- IRS object ID
- 202513149349102141
- 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
- Accounting Fees Schedule
- Contractor Compensation Expln
- Depreciation Schedule
- Expln Of Non Filing With AG Stmt
- Investments Corp Bonds Schedule
- Investments Corp Stock Schedule
- Investments Govt Obligations Sch
- Investments Other Schedule2
- Land Etc Schedule2
- Legal Fees Schedule
- Other Assets Schedule
- Other Expenses Schedule
- Other Income Schedule2
- Other Professional Fees Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-11-10T12:39:53-06:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Baker Tilly Advisory Group LP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3 Lagoon Drive Ste 400 | AddressLine1Txt |
| City | Redwood CIty | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94065 | 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 | 264492027 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Elbridge and Debra Stuart Family Foundation | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % ELBRIDGE STUART | InCareOfNm |
| Business Name Control | ELBR | BusinessNameControlTxt |
| Phone | 7757704097 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 8340 | AddressLine1Txt |
| City | Incline Village | CityNm |
| State Abbreviation | NV | StateAbbreviationCd |
| ZIP | 89452 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ELBRIDGE STUART | PersonNm |
| Person Title | DIRECTOR | PersonTitleTxt |
| Phone | 7757704097 | PhoneNum |
| Signature | 2025-11-07 | 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 | ANTHONY ROZENVASSER | PreparerPersonNm |
| PTIN | P01321165 | PTIN |
| Phone | 6503654646 | PhoneNum |
| Preparation | 2025-11-07 | PreparationDt |
| 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 | $45,966,442 | 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 | $0 | ContriRcvdRevAndExpnssAmt |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Dividends Rev And Expnss | $722,512 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $722,479 | DividendsNetInvstIncmAmt |
| Gross Rents Rev And Expnss | $32,959 | GrossRentsRevAndExpnssAmt |
| Gross Rents Net Invst Incm | $32,959 | GrossRentsNetInvstIncmAmt |
| Net Rental Income Or Loss | $27,288 | NetRentalIncomeOrLossAmt |
| Net Gain Sale Ast Rev And Expnss | $2,096,105 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $7,208,260 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $2,094,277 | CapGainNetIncmNetInvstIncmAmt |
| Other Income Rev And Expnss | $126,219 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $39,518 | OtherIncomeNetInvstIncmAmt |
| Total Rev And Expnss | $2,977,795 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $2,889,233 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $0 | CompOfcrDirTrstRevAndExpnssAmt |
| Legal Fees Rev And Expnss | $3,694 | LegalFeesRevAndExpnssAmt |
| Legal Fees Net Invst Incm | $0 | LegalFeesNetInvstIncmAmt |
| Legal Fees Adj Net Incm | $0 | LegalFeesAdjNetIncmAmt |
| Legal Fees Dsbrs Chrtbl | $3,694 | LegalFeesDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $35,575 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $31,918 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Adj Net Incm | $0 | AccountingFeesAdjNetIncmAmt |
| Accounting Fees Chrtbl Prps | $3,557 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $366,460 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $366,460 | OtherProfFeesNetInvstIncmAmt |
| Taxes Rev And Expnss | $99,788 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $13,840 | TaxesNetInvstIncmAmt |
| Deprec And Dpltn Rev And Expnss | $47,948 | DeprecAndDpltnRevAndExpnssAmt |
| Other Expenses Rev And Expnss | $105,345 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $103,553 | OtherExpensesNetInvstIncmAmt |
| Tot Opr Expenses Rev And Expnss | $658,810 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $515,771 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Adj Net Incm | $0 | TotOprExpensesAdjNetIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $7,251 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $3,260,030 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $3,260,030 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $3,918,840 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $515,771 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Adj Net Incm | $0 | TotalExpensesAdjNetIncmAmt |
| Total Expenses Dsbrs Chrtbl | $3,267,281 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$941,045 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $2,373,462 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $130,025 | CashBOYAmt |
| Cash EOY | $147,732 | CashEOYAmt |
| Cash EOYFMV | $147,732 | CashEOYFMVAmt |
| Sav And Temp Cash Invst BOY | $2,117,425 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $1,061,619 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $1,061,619 | SavAndTempCashInvstEOYFMVAmt |
| US Government Obligations BOY | $740,539 | USGovernmentObligationsBOYAmt |
| US Government Obligations EOY | $961,144 | USGovernmentObligationsEOYAmt |
| US Govt Obligations EOYFMV | $971,722 | USGovtObligationsEOYFMVAmt |
| Corporate Stock BOY | $8,465,375 | CorporateStockBOYAmt |
| Corporate Stock EOY | $9,056,171 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $11,565,685 | CorporateStockEOYFMVAmt |
| Corporate Bonds BOY | $2,287,092 | CorporateBondsBOYAmt |
| Corporate Bonds EOY | $1,435,738 | CorporateBondsEOYAmt |
| Corporate Bonds EOYFMV | $1,490,613 | CorporateBondsEOYFMVAmt |
| Other Investments BOY | $14,419,945 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $15,231,258 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $20,046,823 | OtherInvestmentsEOYFMVAmt |
| Land Bldg Equip Cost Or Other Bss | $10,871,794 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $229,748 | LandBldgEquipAccumDeprecAmt |
| Land BOY | $10,689,994 | LandBOYAmt |
| Land EOY | $10,642,046 | LandEOYAmt |
| Land EOYFMV | $10,642,046 | LandEOYFMVAmt |
| Other Assets BOY | $666,560 | OtherAssetsBOYAmt |
| Other Assets EOY | $40,202 | OtherAssetsEOYAmt |
| Other Assets EOYFMV | $40,202 | OtherAssetsEOYFMVAmt |
| Total Assets BOY | $39,516,955 | TotalAssetsBOYAmt |
| Total Assets EOY | $38,575,910 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $45,966,442 | TotalAssetsEOYFMVAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Retained Earning BOY | $39,516,955 | RetainedEarningBOYAmt |
| Retained Earning EOY | $38,575,910 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $39,516,955 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $38,575,910 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $39,516,955 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $38,575,910 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $39,516,955 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$941,045 | ExcessRevenueOverExpensesAmt |
| Subtotal | $38,575,910 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $38,575,910 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (9 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt | SoldSoldDt |
|---|---|---|---|---|---|---|
| PUBLICLY TRADED SECURTIES | P | $6,068,077 | $5,103,687 | $964,390 | $964,390 | |
| JOHN DEERE 3950 FORAGE | P | $6,000 | $6,000 | $6,000 | 2024-07-31 | |
| LONG TERM CAPITAL GAIN DISTRIBUTION | P | $307,358 | $307,358 | $307,358 | ||
| SSC MCH LONE CASCADE, L.P. | P | $632,228 | $632,228 | $632,228 | ||
| HCP PRIVATE EQUITY FUND XI-A LP | P | $8,399 | $8,399 | $8,399 | ||
| FORTRESS CREDIT OPPORTUNITIES FUND V EXPANSION (B) LP | P | $4,170 | $4,170 | $4,170 | ||
| HCP PRIVATE EQUITY FUND X-A LP | P | $215 | -$215 | -$215 | ||
| HCP REAL ESTATE FUND III-A, L.P. | P | $10,081 | -$10,081 | -$10,081 | ||
| FARALLON CAPITAL INSTITUTIONAL PARTNERS | P | $182,028 | $182,028 | $182,028 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $2,094,277 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $32,991 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $32,991 | SubtotalAmt |
| Tax Based On Investment Income | $32,991 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $85,948 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $57 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $20,000 | ExtsnRequestIncomeTaxPaidAmt |
| Total Payments And Credits | $106,005 | TotalPaymentsAndCreditsAmt |
| Overpayment | $73,014 | OverpaymentAmt |
| Applied To ES Tax | $73,014 | 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 | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| 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 | false | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | false | PrivateOperatingFoundationInd |
| New Substantial Contributors | false | NewSubstantialContributorsInd |
| Own Controlled Entity | false | OwnControlledEntityInd |
| Donor Advised Fund | Yes (true) | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (true) | ComplyWithPublicInspRqrInd |
| Website Address | https://stuartfoundation.org/ | WebsiteAddressTxt |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ELBRIDGE STUART | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7757704097 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 8340 | AddressLine1Txt |
| City | INCLINE VILLAGE | CityNm |
| State Abbreviation | NV | StateAbbreviationCd |
| ZIP | 894528340 | 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 (5 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 |
|---|---|---|---|---|---|---|---|---|
| ELBRIDGE H STUART | ||||||||
| PO Box 8340 | Incline Village | NV | 89452 | director | 20.0 | $0 | $0 | $0 |
| DEBRA E STUART | ||||||||
| PO Box 8340 | Incline Village | NV | 89452 | director | 10.0 | $0 | $0 | $0 |
| Elbridge H Stuart IV | ||||||||
| PO Box 8340 | Incline Village | NV | 89452 | DIRECTOR | 1.0 | $0 | $0 | $0 |
| Sarah Oderyd | ||||||||
| PO Box 8340 | Incline Village | NV | 89452 | director | 2.0 | $0 | $0 | $0 |
| Daniel Oderyd | ||||||||
| PO Box 8340 | Incline Village | NV | 89452 | DIRECTOR | 3.0 | $0 | $0 | $0 |
Compensation Of Hghst Pd Cntrct CompensationOfHghstPdCntrctGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Service TypeServiceTypeTxt | CompensationCompensationAmt |
|---|---|---|---|---|---|
| HALL CAPITAL PARTNERS LLC | |||||
| 1 Maritime Plaza 6th floor | SAN FRANCISCO | CA | 94111 | Investment advisory | $119,026 |
| PAUL SHOEMAKER INC | |||||
| 4546 FOREST AVE SE | MERCER ISLAND | WA | 98040 | CONSULTING | $180,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Summary Of Direct Chrtbl Acty | SummaryOfDirectChrtblActyGrp | |
| Sum Of Program Related Invst | SumOfProgramRelatedInvstGrp |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $14,811,665 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $1,560,367 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $18,646,307 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $35,018,339 | TotalFMVOfUnusedAssetsAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $35,018,339 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $525,275 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $34,493,064 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $1,724,653 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $1,724,653 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $32,991 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $32,991 | TotalTaxAmt |
| Distributable Before Adj | $1,691,662 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $1,691,662 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $1,691,662 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $3,267,281 | 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 | $3,267,281 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $1,691,662 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Prior Year1 | 2022 | PriorYear1Yr |
| Prior Year2 | 2021 | PriorYear2Yr |
| Prior Year3 | 2020 | PriorYear3Yr |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr5 | $1,694,871 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $1,056,528 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr2 | $599,295 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $782,402 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $4,133,096 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $3,267,281 | QualifyingDistributionsAmt |
| Applied To Year1 | $0 | AppliedToYear1Amt |
| Applied To Current Year | $1,691,662 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $1,575,619 | RemainingDistriFromCorpusAmt |
| Total Corpus | $5,708,715 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $0 | PriorYearUndistributedIncmAmt |
| Taxable1 | $0 | Taxable1Amt |
| Taxable2 | $0 | Taxable2Amt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov From Yr5 | $1,694,871 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $4,013,844 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $1,056,528 | ExcessFromYear4Amt |
| Excess From Year2 | $599,295 | ExcessFromYear2Amt |
| Excess From Year1 | $782,402 | ExcessFromYear1Amt |
| Excess From Current Year | $1,575,619 | ExcessFromCurrentYearAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Private Operating Foundations | PrivateOperatingFoundationsGrp |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | ELBRIDGE H DEBRA E STUART | ContributingManagerNm |
| 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 | The Parasol Tahoe Community Foundation Inc | BusinessNameLine1Txt |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 948 INCLINE WAY | AddressLine1Txt |
| City | INCLINE VILLAGE | CityNm |
| State Abbreviation | NV | StateAbbreviationCd |
| ZIP | 89451 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Relationship | NONE | RecipientRelationshipTxt |
| Recipient Foundation Status | PC | RecipientFoundationStatusTxt |
| Grant Or Contribution Purpose | UNRESTRICTED | GrantOrContributionPurposeTxt |
| Amt | $3,260,030 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $3,260,030 | 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 |
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business | 900099 | BusinessCd |
| Unrelated Business Taxbl Incm | $33 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | 14 | ExclusionCd |
| Exclusion | $722,479 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Net Rntl Incm Re Debt Fincd Prop | NetRntlIncmReDebtFincdPropGrp |
Net Rntl Incm Re Not Debt Fincd Prop NetRntlIncmReNotDebtFincdProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 16 | ExclusionCd |
| Exclusion | $32,959 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Net Rental Income Personal Prop | NetRentalIncomePersonalPropGrp | |
| Other Investment Income | OtherInvestmentIncomeGrp |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business | 900099 | BusinessCd |
| Unrelated Business Taxbl Incm | $1,828 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | 18 | ExclusionCd |
| Exclusion | $2,094,277 | 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 (3 entries)
| DescDesc | BusinessBusinessCd | Unrelated Business Taxbl IncmUnrelatedBusinessTaxblIncmAmt | ExclusionExclusionCd | ExclusionExclusionAmt |
|---|---|---|---|---|
| PARTNERSHIP INCOME | 900099 | $695 | 01 | $39,986 |
| OTHER INCOME | 01 | -$410 | ||
| EXCISE TAX REFUND | 01 | $85,948 |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $2,556 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $2,975,239 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $2,977,795 | 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 FEE | CategoryTxt |
| Amt | $35,575 | Amt |
| Net Investment Income | $31,918 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $3,557 | DisbursementsCharitablePrpsAmt |
Contractor Compensation Expln ContractorCompensationExpln
Contractor Comp Expln ContractorCompExplnGrp (2 entries)
| ExplanationExplanationTxt |
|---|
| HALL CAPITAL PARTNERS LLC |
| INVESTMENT MANAGEMENT SERVICES |
| PAUL SHOEMAKER INC |
| CONSULTING SERVICES |
Depreciation Schedule DepreciationSchedule
Depreciation Property DepreciationPropertyGrp (17 entries)
| PropertyPropertyDesc | AcquiredAcquiredDt | Cost Or Other BasisCostOrOtherBasisAmt | Computation MethodComputationMethodTxt | Prior Year DepreciationPriorYearDepreciationAmt | Current Year ExpenseCurrentYearExpenseAmt |
|---|---|---|---|---|---|
| LAND | 2000-01-01 | $10,408,211 | L | ||
| BLDG IMPROVEMENTS | 2021-01-05 | $40,437 | M39 | $3,069 | $1,037 |
| BLDG IMPROVEMENTS | 2021-01-26 | $24,001 | M39 | $1,821 | $615 |
| BLDG IMPROVEMENTS | 2021-10-19 | $20,000 | M39 | $1,133 | $513 |
| BLDG IMPROVEMENTS | 2021-11-01 | $31,663 | M39 | $1,726 | $812 |
| EQUIPMENT | 2021-01-19 | $7,020 | M7 | $4,334 | $767 |
| EQUIPMENT | 2021-02-22 | $9,105 | M7 | $5,621 | $995 |
| EQUIPMENT | 2021-04-12 | $2,202 | M7 | $1,279 | $264 |
| EQUIPMENT | 2021-04-19 | $3,859 | M7 | $2,242 | $462 |
| EQUIPMENT | 2021-05-21 | $31,185 | M7 | $18,113 | $3,733 |
| EQUIPMENT | 2021-07-21 | $802 | M7 | $437 | $104 |
| EQUIPMENT | 2021-08-19 | $1,805 | M7 | $982 | $235 |
| EQUIPMENT | 2021-09-03 | $123,879 | M7 | $67,440 | $16,129 |
| EQUIPMENT | 2021-10-07 | $42,158 | M7 | $21,417 | $5,927 |
| EQUIPMENT | 2021-12-16 | $81,964 | M7 | $41,638 | $11,524 |
| BLDG IMPROVEMENTS | 2022-02-22 | $18,611 | M39 | $895 | $477 |
| EQUIPMENT | 2022-06-09 | $24,892 | M7 | $9,653 | $4,354 |
Expln Of Non Filing With AG Stmt ExplnOfNonFilingWithAGStmt
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | THE FOUNDATION IS A DELAWARE (DE) EXEMPT CORPORATION AND CONDUCTS ALL ITS ACTIVITIES OUTSIDE OF DE. ACCORDING TO DELAWARE'S ATTORNEY GENERAL OFFICE, PRIVATE FOUNDATIONS ARE NOT REQUIRED TO SUBMIT A COPY OF THE FEDERAL FORM 990-PF TO THE STATE IF THEY ARE NOT CONDUCTING ANY ACTIVITY IN DE. THEREFORE, THE FOUNDATION IS NOT REQUIRED TO FURNISH A COPY TO DE. | ExplanationTxt |
Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule
Investments Corporate Bonds InvestmentsCorporateBondsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond | NT #573 - ATTACHMENT B | BondNm |
| EOY Book Value | $1,435,738 | EOYBookValueAmt |
| EOYFMV | $1,490,613 | EOYFMVAmt |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp (4 entries)
| StockStockNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| NT #325 - SEE ATTACHMENT C | $1,979,605 | $2,739,779 |
| NT #658 - SEE ATTACHMENT D | $2,834,524 | $2,850,610 |
| NT #104 - SEE ATTACHMENT E | $1,269,461 | $1,385,620 |
| NT #356 - SEE ATTACHMENT F | $2,972,581 | $4,589,676 |
Investments Govt Obligations Sch InvestmentsGovtObligationsSch
| Field | Value | IRS element (for citing) |
|---|---|---|
| US Govt Obligations Book Vl EOY | $961,144 | USGovtObligationsBookVlEOYAmt |
| US Govt Obligations EOYFMV | $971,722 | USGovtObligationsEOYFMVAmt |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp (15 entries)
| Category Or ItemCategoryOrItemTxt | Listed At Cost Or FMVListedAtCostOrFMVCd | Book ValueBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| AMANSA FEEDER LTD CLASS G | AT COST | $415,860 | $927,310 |
| CF CANYON BALANCED FUND KY LTD | AT COST | $2,000,000 | $2,851,806 |
| CEVIAN CAPITAL II LLP | AT COST | $1,500,000 | $3,047,960 |
| FARALLON CAPITAL INSTITUTIONAL | AT COST | $3,191,853 | $3,409,392 |
| FORTRESS CREDIT OPP FD V EXPAN | AT COST | $405,722 | $401,647 |
| CF GOLDENTREE SELECT OFFSHORE | AT COST | $1,671,948 | $3,095,560 |
| HCP PRIVATE EQUITY FUND X-A LP | AT COST | $358,367 | $405,076 |
| HCP REAL ESTATE FUND III-A, LP | AT COST | $795,965 | $838,664 |
| OCTAGON INVESTMENTS OFFSHORE F | AT COST | $517,576 | $270,221 |
| PRIME FINANCE LONG DURATION (B | AT COST | $581,247 | $527,043 |
| SSC MCH LONE CASCADE, LP | AT COST | $2,896,950 | $3,603,149 |
| INCLUSIVE CAPITAL PARTNERS SPR | AT COST | $446,306 | $193,067 |
| HCP PRIVATE EQUITY FD XI-A LP | AT COST | $141,369 | $157,806 |
| HCP REAL ESTATE FUND IV-A, LP | AT COST | $306,004 | $315,622 |
| HCP PRIVATE EQUITY FD XII-A LP | AT COST | $2,091 | $2,500 |
Land Etc Schedule2 LandEtcSchedule2
Land Etc LandEtcGrp (17 entries)
| Category Or ItemCategoryOrItemTxt | Cost Or Other BasisCostOrOtherBasisAmt | Book ValueBookValueAmt | Accumulated DepreciationAccumulatedDepreciationAmt |
|---|---|---|---|
| LAND | $10,408,211 | $10,408,211 | |
| BLDG IMPROVEMENTS | $40,437 | $36,331 | $4,106 |
| BLDG IMPROVEMENTS | $24,001 | $21,565 | $2,436 |
| BLDG IMPROVEMENTS | $20,000 | $18,354 | $1,646 |
| BLDG IMPROVEMENTS | $31,663 | $29,125 | $2,538 |
| EQUIPMENT | $7,020 | $1,919 | $5,101 |
| EQUIPMENT | $9,105 | $2,489 | $6,616 |
| EQUIPMENT | $2,202 | $659 | $1,543 |
| EQUIPMENT | $3,859 | $1,155 | $2,704 |
| EQUIPMENT | $31,185 | $9,339 | $21,846 |
| EQUIPMENT | $802 | $261 | $541 |
| EQUIPMENT | $1,805 | $588 | $1,217 |
| EQUIPMENT | $123,879 | $40,310 | $83,569 |
| EQUIPMENT | $42,158 | $14,814 | $27,344 |
| EQUIPMENT | $81,964 | $28,802 | $53,162 |
| BLDG IMPROVEMENTS | $18,611 | $17,239 | $1,372 |
| EQUIPMENT | $24,892 | $10,885 | $14,007 |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | LEGAL FEES | CategoryTxt |
| Legal Fees | $3,694 | LegalFeesAmt |
| Disbursements Charitable Prps | $3,694 | DisbursementsCharitablePrpsAmt |
Other Assets Schedule OtherAssetsSchedule
Other Assets Schedule OtherAssetsScheduleGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUE FROM BROKER | Desc |
| BOY Book Value | $13,168 | BOYBookValueAmt |
| EOY Book Value | $40,202 | EOYBookValueAmt |
| EOYFMV | $40,202 | EOYFMVAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt |
|---|---|---|
| PARTNERSHIP INVESTMENT EXPENSE | $99,674 | $97,882 |
| INSURANCE EXPENSE | $5,671 | $5,671 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail (3 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt |
|---|---|---|
| PARTNERSHIP INCOME | $40,681 | $39,928 |
| OTHER INCOME | -$410 | -$410 |
| Excise Tax Refund | $85,948 |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail (3 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt |
|---|---|---|
| INVESTMENT MANAGEMENT FEE | $171,072 | $171,072 |
| CUSTODIAN FEE | $15,388 | $15,388 |
| CONSULTING FEE | $180,000 | $180,000 |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt |
|---|---|---|
| FOREIGN TAX | $13,840 | $13,840 |
| EXCISE TAX | $85,948 |