UPDIKE KELLY & SPELLACY CHARITABLE FOUNDATION INC: Form 990PF, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- UPDIKE KELLY & SPELLACY CHARITABLE FOUNDATION INC (EIN 06-1409387)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-15
- IRS object ID
- 202513199349100716
- Schema version
- 2024v5.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-11-15T09:31:46-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 061648707 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FIONDELLA MILONE & LASARACINA LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 300 WINDING BROOK DR STE 1 | AddressLine1Txt |
| City | GLASTONBURY | CityNm |
| State Abbreviation | CT | StateAbbreviationCd |
| ZIP | 06033 | 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 | 061409387 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | UPDIKE KELLY & SPELLACY PC | BusinessNameLine1Txt |
| Business Name Line2 | CHARITABLE FOUNDATION INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | UPDI | BusinessNameControlTxt |
| Phone | 8605482600 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 225 ASYLUM ST 20TH FL | AddressLine1Txt |
| City | HARTFORD | CityNm |
| State Abbreviation | CT | StateAbbreviationCd |
| ZIP | 06103 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROBERT J MARTINO | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 8605482600 | PhoneNum |
| Signature | 2025-11-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | AMBER D TUCKER | PreparerPersonNm |
| PTIN | P01593305 | PTIN |
| Phone | 8606573651 | PhoneNum |
| Preparation | 2025-11-11 | 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 | $62,030 | 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 | $69,000 | ContriRcvdRevAndExpnssAmt |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Total Rev And Expnss | $69,000 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $0 | TotalNetInvstIncmAmt |
| Tot Opr Expenses Rev And Expnss | $0 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $18,610 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $18,610 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $18,610 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $18,610 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $50,390 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $11,640 | CashBOYAmt |
| Cash EOY | $62,030 | CashEOYAmt |
| Cash EOYFMV | $62,030 | CashEOYFMVAmt |
| Total Assets BOY | $11,640 | TotalAssetsBOYAmt |
| Total Assets EOY | $62,030 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $62,030 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Retained Earning BOY | $11,640 | RetainedEarningBOYAmt |
| Retained Earning EOY | $62,030 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $11,640 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $62,030 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $11,640 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $62,030 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $11,640 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $50,390 | ExcessRevenueOverExpensesAmt |
| Subtotal | $62,030 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $62,030 | TotNetAstOrFundBalancesEOYAmt |
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 |
| 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 | NONE | WebsiteAddressTxt |
| Individual With Books | MITCHELL INSERO | IndividualWithBooksNm |
| Phone | 8605482600 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 225 ASYLUM STREET FL 20 | AddressLine1Txt |
| City | HARTFORD | CityNm |
| State Abbreviation | CT | StateAbbreviationCd |
| ZIP | 06103 | 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 |
| 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 (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 |
|---|---|---|---|---|---|---|---|---|
| ROBERT J MARTINO | ||||||||
| 81 SHERWOOD DRIVE | GLASTONBURY | CT | 06033 | PRESIDENT | 1.00 | $0 | $0 | $0 |
| JOHN F WOLTER | ||||||||
| 16 CHITTENDEN LANE PO BOX 393 | EAST HADDAM | CT | 06423 | SECRETARY | 1.00 | $0 | $0 | $0 |
| DAVID J MONZ | ||||||||
| 23 WINDSOR ROAD | NORTH HAVEN | CT | 06473 | ASST. SECRET | 1.00 | $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 | $36,835 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $36,835 | TotalFMVOfUnusedAssetsAmt |
| Adjusted Total FMV Of Unused Ast | $36,835 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $553 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $36,282 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $1,814 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $1,814 | MinimumInvestmentReturnAmt |
| Distributable Before Adj | $1,814 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $1,814 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $1,814 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $18,610 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $18,610 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $1,814 | DistributableAsAdjustedAmt |
| Excess Distribution Cyov Yr5 | $30,108 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $3,212 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $3,970 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr1 | $5,425 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $42,715 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $18,610 | QualifyingDistributionsAmt |
| Applied To Current Year | $1,814 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $16,796 | RemainingDistriFromCorpusAmt |
| Total Corpus | $59,511 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov From Yr5 | $30,108 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $29,403 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $3,212 | ExcessFromYear4Amt |
| Excess From Year3 | $3,970 | ExcessFromYear3Amt |
| Excess From Year1 | $5,425 | ExcessFromYear1Amt |
| Excess From Current Year | $16,796 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | ROBERT J MARTINO | ContributingManagerNm |
| Contributing Manager | JOHN F WOLTER | ContributingManagerNm |
| Contributing Manager | DAVID J MONZ | ContributingManagerNm |
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (12 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|
| THE FRIENDSHIP SERVICE CENTER INC | ||||||
| 85 ARCH STREET | HARTFORD | CT | 06051 | 501(C)(3) | GENERAL OPERATIONS OF ORGANIZATION | $1,000 |
| BOYS & GIRLS CLUBS OF GREATER NEW H | ||||||
| 253 COLUMBUS AVE | NEW HAVEN | CT | 06519 | 501(C)(3) | GENERAL OPERATIONS OF ORGANIZATION | $250 |
| CT BREAST HEALTH INITIATIVE | ||||||
| 74 VINE STREET | NEW BRITAIN | CT | 06051 | 501(C)(3) | GENERAL OPERATIONS OF ORGANIZATION | $1,000 |
| DANA-FARBER CANCER INSTITUTE | ||||||
| 450 BROOKLINE AVE | BOSTON | MA | 02215 | 501(C)(3) | GENERAL OPERATIONS OF ORGANIZATION | $500 |
| HARTFORD HOSPITAL | ||||||
| 80 SEYMOUR STREET | HARTFORD | CT | 06106 | 501(C)(3) | GENERAL OPERATIONS OF ORGANIZATION | $4,300 |
| MAKE-A-WISH AMERICA | ||||||
| 4742 N 24TH ST STE 400 | PHEONIX | AZ | 85016 | 501(C)(3) | GENERAL OPERATIONS OF ORGANIZATION | $500 |
| MICHAEL J FOX FOUNDATION | ||||||
| PO BOX 5014 | HAGERSTOWN | MD | 21741 | 501(C)(3) | GENERAL OPERATIONS OF ORGANIZATION | $200 |
| PROTECTORS OF ANIMALS INC | ||||||
| 144 MAIN STREET | EAST HARTFORD | CT | 06424 | 501(C)(3) | GENERAL OPERATIONS OF ORGANIZATION | $500 |
| WORLD AFFAIRS COUNSEL OF CT | ||||||
| 1049 ASYLUM AVE | HARTFORD | CT | 06105 | 501(C)(3) | GENERAL OPERATIONS OF ORGANIZATION | $8,600 |
| WREATHS ACROSS AMERICA | ||||||
| 4 POINT STREET | COLUMBIA FALLS | ME | 04623 | 501(C)(3) | GENERAL OPERATIONS OF ORGANIZATION | $510 |
| YALE NEW HAVEN HOSPITAL | ||||||
| 20 YORK STREET | NEW HAVEN | CT | 06510 | 501(C)(3) | GENERAL OPERATIONS OF ORGANIZATION | $250 |
| MIRACLE LEAGUE OF SOUTHEASTERN CT | ||||||
| 20 HUNTLEY COURT | NIANTIC | CT | 06357 | 501(C)(3) | GENERAL OPERATIONS OF ORGANIZATION | $1,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $18,610 | TotalGrantOrContriPdDurYrAmt |
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 |