BARRED ROCK FUND INC: Form 990PF, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- BARRED ROCK FUND INC (EIN 03-0368445)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-10-13
- IRS object ID
- 202522869349101152
- 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
- Schedule B
- Accounting Fees Schedule
- Depreciation Schedule
- Land Etc Schedule2
- Legal Fees Schedule
- Other Assets Schedule
- Other Expenses Schedule
- Other Income Schedule2
- Other Professional Fees Schedule
- Substantial Contributors Sch
- Taxes Schedule
- Transfers Frm Controlled Entities
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-10-13T11:30:18-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 030327374 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MCSOLEY MCCOY & CO | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 118 TILLEY DRIVE STE 202 | AddressLine1Txt |
| City | SOUTH BURLINGTON | CityNm |
| State Abbreviation | VT | StateAbbreviationCd |
| ZIP | 05403 | 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 | 030368445 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE BARRED ROCK FUND INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BARR | BusinessNameControlTxt |
| Phone | 8023556596 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 324 BROWNS TRACE ROAD | AddressLine1Txt |
| City | JERICHO | CityNm |
| State Abbreviation | VT | StateAbbreviationCd |
| ZIP | 05465 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CHARLES LACY | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 8023556596 | PhoneNum |
| Signature | 2025-10-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CONNIE FELLION | PreparerPersonNm |
| PTIN | P01875413 | PTIN |
| Phone | 8026581808 | PhoneNum |
| Preparation | 2025-10-11 | 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 | $5,076,790 | FMVAssetsEOYAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $79,722 | ContriRcvdRevAndExpnssAmt |
| Dividends Rev And Expnss | $41 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $41 | DividendsNetInvstIncmAmt |
| Dividends Adj Net Incm | $41 | DividendsAdjNetIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $585,945 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $660,374 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $627,197 | CapGainNetIncmNetInvstIncmAmt |
| Net ST Capital Gain Adj Net Incm | $0 | NetSTCapitalGainAdjNetIncmAmt |
| Other Income Rev And Expnss | $41,362 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $1,362 | OtherIncomeNetInvstIncmAmt |
| Other Income Adj Net Incm | $41,362 | OtherIncomeAdjNetIncmAmt |
| Total Rev And Expnss | $707,070 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $628,600 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $41,403 | TotalAdjNetIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $100,000 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $20,000 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Adj Net Incm | $30,000 | CompOfcrDirTrstAdjNetIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $50,000 | CompOfcrDirTrstDsbrsChrtblAmt |
| Legal Fees Rev And Expnss | $4,997 | LegalFeesRevAndExpnssAmt |
| Legal Fees Net Invst Incm | $0 | LegalFeesNetInvstIncmAmt |
| Legal Fees Adj Net Incm | $0 | LegalFeesAdjNetIncmAmt |
| Legal Fees Dsbrs Chrtbl | $4,997 | LegalFeesDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $2,853 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $571 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Adj Net Incm | $856 | AccountingFeesAdjNetIncmAmt |
| Accounting Fees Chrtbl Prps | $1,426 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $4,351 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $370 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Adj Net Incm | $555 | OtherProfFeesAdjNetIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $3,426 | OtherProfFeesDsbrsChrtblAmt |
| Taxes Rev And Expnss | $13,838 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $1,259 | TaxesNetInvstIncmAmt |
| Taxes Adj Net Incm | $1,889 | TaxesAdjNetIncmAmt |
| Taxes Dsbrs Chrtbl | $3,148 | TaxesDsbrsChrtblAmt |
| Deprec And Dpltn Rev And Expnss | $1,834 | DeprecAndDpltnRevAndExpnssAmt |
| Deprec And Dpltn Net Invst Incm | $367 | DeprecAndDpltnNetInvstIncmAmt |
| Deprec And Dpltn Adj Net Incm | $550 | DeprecAndDpltnAdjNetIncmAmt |
| Trav Conf Meeting Rev And Expnss | $13,987 | TravConfMeetingRevAndExpnssAmt |
| Trav Conf Meeting Net Invst Incm | $0 | TravConfMeetingNetInvstIncmAmt |
| Trav Conf Meeting Adj Net Incm | $4,196 | TravConfMeetingAdjNetIncmAmt |
| Trav Conf Meeting Dsbrs Chrtbl | $9,791 | TravConfMeetingDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $40,149 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $10 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Adj Net Incm | $2,745 | OtherExpensesAdjNetIncmAmt |
| Other Expenses Dsbrs Chrtbl | $6,394 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $182,009 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $22,577 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Adj Net Incm | $40,791 | TotOprExpensesAdjNetIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $79,182 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $5,425 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $5,425 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $187,434 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $22,577 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Adj Net Incm | $40,791 | TotalExpensesAdjNetIncmAmt |
| Total Expenses Dsbrs Chrtbl | $84,607 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $519,636 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $606,023 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $612 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sav And Temp Cash Invst BOY | $209,235 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $316,868 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $316,868 | SavAndTempCashInvstEOYFMVAmt |
| Acct Rcvbl BOY | $153 | AcctRcvblBOYAmt |
| Prepaid Expenses BOY | $1,868 | PrepaidExpensesBOYAmt |
| Prepaid Expenses EOY | $1,868 | PrepaidExpensesEOYAmt |
| Prepaid Expenses EOYFMV | $1,868 | PrepaidExpensesEOYFMVAmt |
| Land Bldg Equip Cost Or Other Bss | $10,731 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $7,054 | LandBldgEquipAccumDeprecAmt |
| Land BOY | $5,511 | LandBOYAmt |
| Land EOY | $3,677 | LandEOYAmt |
| Land EOYFMV | $3,677 | LandEOYFMVAmt |
| Other Assets BOY | $4,472,671 | OtherAssetsBOYAmt |
| Other Assets EOY | $4,873,656 | OtherAssetsEOYAmt |
| Other Assets EOYFMV | $4,754,377 | OtherAssetsEOYFMVAmt |
| Total Assets BOY | $4,689,438 | TotalAssetsBOYAmt |
| Total Assets EOY | $5,196,069 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $5,076,790 | TotalAssetsEOYFMVAmt |
| Accounts Payable BOY | $31,479 | AccountsPayableBOYAmt |
| Accounts Payable EOY | $18,474 | AccountsPayableEOYAmt |
| Total Liabilities BOY | $31,479 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $18,474 | TotalLiabilitiesEOYAmt |
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
| No Donor Rstr Net Assests BOY | $4,657,959 | NoDonorRstrNetAssestsBOYAmt |
| No Donor Rstr Net Assests EOY | $5,177,595 | NoDonorRstrNetAssestsEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $4,657,959 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $5,177,595 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $4,689,438 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $5,196,069 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $4,657,959 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $519,636 | ExcessRevenueOverExpensesAmt |
| Other Increases | $0 | OtherIncreasesAmt |
| Subtotal | $5,177,595 | SubtotalAmt |
| Other Decreases | $0 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $5,177,595 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (2 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|---|
| GUAYAKI YERBA MATE, S.P.C. | P | 2024-06-10 | $607,936 | $22,707 | $585,229 | $585,229 |
| PUBLICLY TRADED SECURITIES | $52,438 | $10,470 | $41,968 | $41,968 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $627,197 | CapitalGainNetIncomeAmt |
| Net Short Term Capital Gain Loss | $0 | NetShortTermCapitalGainLossAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $8,424 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $8,424 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $8,424 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $1,907 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $8,000 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $9,907 | TotalPaymentsAndCreditsAmt |
| Es Penalty | $261 | EsPenaltyAmt |
| Overpayment | $1,222 | OverpaymentAmt |
| Applied To ES Tax | $0 | AppliedToESTaxAmt |
| Refund | $1,222 | RefundAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | 0 | LegislativePoliticalActyInd |
| More Than100 Spent | 0 | MoreThan100SpentInd |
| Form1120 POL Filed | 0 | Form1120POLFiledInd |
| Section4955 Organization Tax | $0 | Section4955OrganizationTaxAmt |
| Section4955 Managers Tax | $0 | Section4955ManagersTaxAmt |
| Tax Reimbursed | $0 | TaxReimbursedAmt |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | 0 | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (1) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (1) | AtLeast5000InAssetsInd |
| Org Report Or Register State | VT | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (1) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | Yes (1) | PrivateOperatingFoundationInd |
| New Substantial Contributors | Yes (1) | NewSubstantialContributorsInd |
| Own Controlled Entity | Yes (1) | OwnControlledEntityInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (1) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHARLES LACY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8023556596 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 324 BROWNS TRACE ROAD | AddressLine1Txt |
| City | JERICHO | CityNm |
| State Abbreviation | VT | StateAbbreviationCd |
| ZIP | 05465 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | 0 | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | Yes (1) | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | 0 | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | Yes (1) | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | Yes (1) | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | 0 | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | 0 | PaymentToGovernmentOfficialInd |
| Acts Fail To Qlfy As Exceptions | 0 | ActsFailToQlfyAsExceptionsInd |
| Uncorrected Prior Acts | 0 | UncorrectedPriorActsInd |
| Undistributed Income PY | 0 | UndistributedIncomePYInd |
| Business Holdings | 0 | BusinessHoldingsInd |
| Jeopardy Investments | 0 | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | 0 | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | 0 | InfluenceLegislationInd |
| Influence Election | 0 | InfluenceElectionInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Noncharitable Purpose | 0 | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | 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 |
|---|---|---|---|---|---|---|---|---|
| CHARLES LACY | ||||||||
| 324 BROWNS TRACE ROAD | JERICHO | VT | 05465 | PRESIDENT | 40.00 | $80,000 | $20,000 | $0 |
| JUDY WICKS | ||||||||
| 324 BROWNS TRACE ROAD | JERICHO | VT | 05465 | VICE PRESIDENT | 0.25 | $0 | $0 | $0 |
| BEN COHEN | ||||||||
| 324 BROWNS TRACE ROAD | JERICHO | VT | 05465 | CHAIRMAN | 0.50 | $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 |
Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | CONTINUED SUCCESS WORKING WITH LOCAL ARTISTS TO BUILD AN ARTS DISTRICT IN A SEVERELY DISADVANTAGED COMMUNITY, CHESTER, PA. | Description1Txt |
| Expenses1 | $125,618 | Expenses1Amt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | SUPPORT OF NEW DAY CHESTER WHICH IS RE-DEVELOPING FORMELY VACANT URBAN BUILDINGS INTO AN ARTS DISTRICT IN CHESTER, PA. | Description1Txt |
| Expenses1 | $459,375 | Expenses1Amt |
| Expenses2 | $0 | Expenses2Amt |
| Total | $459,375 | TotalAmt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $0 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $285,824 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $285,824 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $285,824 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $4,287 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $281,537 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $14,077 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sect4942j3j5 Fndtn And Frgn Org | Yes (X) | Sect4942j3j5FndtnAndFrgnOrgInd |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $84,607 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $459,375 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $543,982 | QualifyingDistributionsAmt |
Private Operating Foundations PrivateOperatingFoundationsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Section4942j3 | Yes (X) | Section4942j3Ind |
Lessor Adj Net Incm Min Invst Ret LessorAdjNetIncmMinInvstRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $612 | CurrentYearAmt |
| Year1 | $0 | Year1Amt |
| Year2 | $4,940 | Year2Amt |
| Year3 | $18,788 | Year3Amt |
| Total | $24,340 | TotalAmt |
Pct85 Lessor Adj Incm Or Min Ret Pct85LessorAdjIncmOrMinRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $520 | CurrentYearAmt |
| Year1 | $0 | Year1Amt |
| Year2 | $4,199 | Year2Amt |
| Year3 | $15,970 | Year3Amt |
| Total | $20,689 | TotalAmt |
Qualifying Distributions QualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $543,982 | CurrentYearAmt |
| Year1 | $1,788,397 | Year1Amt |
| Year2 | $802,667 | Year2Amt |
| Year3 | $1,416,339 | Year3Amt |
| Total | $4,551,385 | TotalAmt |
Qualifying Distri Not Used Drt QualifyingDistriNotUsedDrtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $5,425 | CurrentYearAmt |
| Year1 | $39,624 | Year1Amt |
| Year2 | $29,127 | Year2Amt |
| Year3 | $36,000 | Year3Amt |
| Total | $110,176 | TotalAmt |
Qualifying Distri Made Drt QualifyingDistriMadeDrtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $538,557 | CurrentYearAmt |
| Year1 | $1,748,773 | Year1Amt |
| Year2 | $773,540 | Year2Amt |
| Year3 | $1,380,339 | Year3Amt |
| Total | $4,441,209 | TotalAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $5,196,069 | CurrentYearAmt |
| Year1 | $4,659,438 | Year1Amt |
| Year2 | $5,386,051 | Year2Amt |
| Year3 | $5,444,970 | Year3Amt |
| Total | $20,686,528 | TotalAmt |
Total Assets Sect4942j3 Bi TotalAssetsSect4942j3BiGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $4,873,656 | CurrentYearAmt |
| Year1 | $4,442,671 | Year1Amt |
| Year2 | $4,176,196 | Year2Amt |
| Year3 | $3,493,976 | Year3Amt |
| Total | $16,986,499 | TotalAmt |
Two Thirds Minimum Invst Ret TwoThirdsMinimumInvstRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $9,385 | CurrentYearAmt |
| Year1 | $34,115 | Year1Amt |
| Year2 | $52,006 | Year2Amt |
| Year3 | $90,357 | Year3Amt |
| Total | $185,863 | TotalAmt |
Total Support TotalSupportGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Public Support Type PublicSupportType
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Largest Support From EO LargestSupportFromEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Gross Investment Income GrossInvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (2 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|---|
| FOUNDATION FOR DELAWARE COUNTY | |||||||
| 200 E STATE STREET | MEDIA | PA | 19063 | N/A | 501 (C)(3) | GENERAL SUPPORT | $5,125 |
| THE UNTOURS FOUNDATION | |||||||
| PO BOX 405 | MEDIA | PA | 19063 | N/A | 501 (C)(3) | GENERAL SUPPORT | $300 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $5,425 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Program Service Revenue Dtl ProgramServiceRevenueDtl (2 entries)
| DescDesc | Related Or Exempt Function IncmRelatedOrExemptFunctionIncmAmt |
|---|---|
| CONSULTING INCOME | $40,000 |
| INTEREST ON PROGRAM INVESTMENTS | $1,362 |
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $41 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | $585,945 | RelatedOrExemptFunctionIncmAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $41 | ExclusionAmt |
| Related Or Exempt Function Incm | $627,307 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $627,348 | TotalIncomeProducingActyAmt |
Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp
Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp (2 entries)
| Line NumberLineNumberTxt | Relationship StatementRelationshipStatementTxt |
|---|---|
| 1A | THE ORGANIZATION'S PRESIDENT PROVIDES CONSULTING SERVICES TO PROGRAM INVESTMENT LEADERS IN ORDER TO HELP THEIR COMPANIES BECOME SUSTAINABLE BUSINESSES. |
| 1B | LOW-INTEREST LOANS IN THE FORM OF PROGRAM RELATED INVESTMENTS, CONSISTENT WITH THE ORGANIZATION'S MISSION. |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | 0 | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | 0 | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | 0 | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | 0 | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | 0 | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | 0 | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | 0 | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | 0 | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | 0 | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | 0 | RelationshipsNonchrtblEOInd |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp (2 entries)
| ContributorContributorNum | Address Line1ContributorUSAddress/AddressLine1Txt | CityContributorUSAddress/CityNm | State AbbreviationContributorUSAddress/StateAbbreviationCd | ZIPContributorUSAddress/ZIPCd | Total ContributionsTotalContributionsAmt | Person ContributionPersonContributionInd | Noncash ContributionNoncashContributionInd |
|---|---|---|---|---|---|---|---|
| HELEN & WILLIAM MAZUR FOUNDATION | |||||||
| 1 | 140 KENT DRIVE | BEKELEY HEIGHTS | NJ | 07022 | $25,000 | Yes (X) | |
| LOCK WHITNEY | |||||||
| 2 | 292 LINCOLN PLACE 3C | BROOKLYN | NY | 11238 | $51,722 | Yes (X) | |
Non Cash Property Contribution NonCashPropertyContributionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 2 | ContributorNum |
| Noncash Property | 202 SHARES ISHARES S&P 100 ETF | NoncashPropertyDesc |
| Fair Market Value | $51,722 | FairMarketValueAmt |
| Received | 2024-08-09 | ReceivedDt |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ACCOUNTING | CategoryTxt |
| Amt | $2,853 | Amt |
| Net Investment Income | $571 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $856 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $1,426 | DisbursementsCharitablePrpsAmt |
Depreciation Schedule DepreciationSchedule
Depreciation Property DepreciationPropertyGrp (4 entries)
| PropertyPropertyDesc | AcquiredAcquiredDt | Cost Or Other BasisCostOrOtherBasisAmt | Prior Year DepreciationPriorYearDepreciationAmt | Computation MethodComputationMethodTxt | LifeLifeRt | Current Year ExpenseCurrentYearExpenseAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt |
|---|---|---|---|---|---|---|---|---|
| MACBOOK PRO | 2022-05-15 | $3,088 | $927 | SL | 5.000000000000 | $618 | $0 | $618 |
| COMPUTER | 2013-07-01 | $1,562 | $1,562 | SL | 3.000000000000 | $0 | $0 | $0 |
| MACBOOK PRO | 2020-03-15 | $3,220 | $2,254 | SL | 5.000000000000 | $644 | $0 | $644 |
| APPLE COMPUTER | 2023-02-27 | $2,861 | $477 | SL | 5.000000000000 | $572 | $0 | $572 |
Land Etc Schedule2 LandEtcSchedule2
Land Etc LandEtcGrp (4 entries)
| Category Or ItemCategoryOrItemTxt | Cost Or Other BasisCostOrOtherBasisAmt | Accumulated DepreciationAccumulatedDepreciationAmt | Book ValueBookValueAmt |
|---|---|---|---|
| MACBOOK PRO | $3,088 | $1,545 | $1,543 |
| COMPUTER | $1,562 | $1,562 | $0 |
| MACBOOK PRO | $3,220 | $2,898 | $322 |
| APPLE COMPUTER | $2,861 | $1,049 | $1,812 |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | LEGAL FEES | CategoryTxt |
| Legal Fees | $4,997 | LegalFeesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $4,997 | DisbursementsCharitablePrpsAmt |
Other Assets Schedule OtherAssetsSchedule
Other Assets Schedule OtherAssetsScheduleGrp (15 entries)
| DescDesc | BOY Book ValueBOYBookValueAmt | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| ANKOR HOLDINGS - LOAN | $15,000 | ||
| HARDWICK BEEF INC. - EQUITY | $125,000 | $125,000 | $200,000 |
| HARDWICK BEEF INC. - LOAN | $7,836 | ||
| INDIGENOUS DESIGNS - EQUITY | $164,279 | $164,279 | $0 |
| LINWOOD WARD - LOAN | $10,000 | ||
| MICHAEL COLE LOAN | $6,000 | ||
| NEW DAY CHESTER - EQUITY | $325,000 | ||
| NEW DAY CHESTER - LOAN | $2,978,828 | $3,763,203 | $3,763,203 |
| NEW DAY CHESTER - MORTGAGE | $100,000 | $100,000 | $100,000 |
| NU LEAF - LOAN | $275,730 | $275,730 | $275,730 |
| SAINTS, INC. - LOAN | $275,444 | $275,444 | $275,444 |
| TAZA AMARILLA - EQUITY | $30,000 | $30,000 | $0 |
| TAZA AMARILLA - LOAN | $40,000 | $40,000 | $40,000 |
| WORKING FIELDS VT - EQUITY | $100,000 | $100,000 | $100,000 |
| YERBA MATE COMPANY, LLC - EQUITY | $19,554 | $0 | $0 |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (4 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|---|
| OFFICE EXPENSE | $1,617 | $0 | $485 | $1,132 |
| BANK SERVICE CHARGES | $50 | $10 | $15 | $25 |
| SUPPLIES | $7,482 | $0 | $2,245 | $5,237 |
| PRI: LOAN FORGIVENESS LOSS | $31,000 | $0 | $0 | $0 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail (2 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Adjusted Net IncomeAdjustedNetIncomeAmt | Net Investment IncomeNetInvestmentIncomeAmt |
|---|---|---|---|
| CONSULTING INCOME | $40,000 | $40,000 | |
| INTEREST ON PROGRAM INVESTMENTS | $1,362 | $1,362 | $1,362 |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|---|
| PAYROLL PROCESSING FEES | $1,851 | $370 | $555 | $926 |
| CONSULTING | $2,500 | $0 | $0 | $2,500 |
Substantial Contributors Sch SubstantialContributorsSch
Substantial Contributor Detail SubstantialContributorDetail (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd |
|---|---|---|---|
| HELEN & WILLIAM MAZUR FOUNDATION | |||
| 140 KENT DRIVE | BERKELET HEIGHTS | NJ | 07022 |
| LOCK WHITNEY | |||
| 292 LINCOLN PLACE 3C | BROOKLYN | NY | 11238 |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|---|
| PAYROLL TAXES | $6,296 | $1,259 | $1,889 | $3,148 |
| EXCISE TAX | $7,542 | $0 | $0 | $0 |
Transfers Frm Controlled Entities TransfersFrmControlledEntities
Transfers From Controlled Ent TransfersFromControlledEntGrp
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HARDWICK BEEF INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 225 | AddressLine1Txt |
| City | HARDWICK | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01037 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 721606904 | EIN |
| Desc | CONSULTING FEES = $40,000; INTEREST = $1,362; LOAN PAYOFF = $7,836 | Desc |
| Amt | $0 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,198 | TotalAmt |