THE MDBSD FOUNDATION: Form 990PF, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- THE MDBSD FOUNDATION (EIN 68-0618643)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-05-24
- IRS object ID
- 201311489349100206
- Schema version
- 2012v2.0
- 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) |
|---|---|---|
| Timestamp | 2013-05-24T16:54:15-07:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ESI FINANCIAL SERVICES | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3755 AVOCADO BLVD 523 | AddressLine1 |
| City | LA MESA | City |
| State | CA | State |
| ZIP Code | 919417301 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnType |
| Tax Period Begin Date | 2012-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 680618643 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE MICHAEL D BOYD FOUNDATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | MICH | NameControl |
| Phone | 8587752880 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7710 BALBOA AVENUE 302 | AddressLine1 |
| City | SAN DIEGO | City |
| State | CA | State |
| ZIP Code | 92111 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MICHAEL D BOYD | Name |
| Title | President | Title |
| Date Signed | 2013-05-20 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Steven K Farrington CPA | Name |
| PTIN | P00879553 | PTIN |
| Phone | 6193285054 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exempt PF | X | ExemptPF |
| FMV Assets EOY | 378080 | FMVAssetsEOY |
| Method Of Accounting Cash | X | MethodOfAccountingCash |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Received Rev And Expnss | 103800 | ContriReceivedRevAndExpnss |
| Interest On Savings Rev And Expnss | 894 | InterestOnSavingsRevAndExpnss |
| Interest On Savings Net Invst Incm | 894 | InterestOnSavingsNetInvstIncm |
| Interest On Savings Adj Net Incm | 894 | InterestOnSavingsAdjNetIncm |
| Total Revenue And Expenses | 104694 | TotalRevenueAndExpenses |
| Total Net Investment Income | 894 | TotalNetInvestmentIncome |
| Total Adjusted Net Income | 894 | TotalAdjustedNetIncome |
| Taxes Rev And Expnss | 47 | TaxesRevAndExpnss |
| Tot Opr Expenses Rev And Expnss | 47 | TotOprExpensesRevAndExpnss |
| Tot Opr Expenses Net Invst Incm | 0 | TotOprExpensesNetInvstIncm |
| Tot Opr Expenses Dsbrs Chrtbl Prps | 0 | TotOprExpensesDsbrsChrtblPrps |
| Contri Gifts Paid Rev And Expnss | 47505 | ContriGiftsPaidRevAndExpnss |
| Contri Gifts Paid Dsbrs Chrtbl Prps | 47505 | ContriGiftsPaidDsbrsChrtblPrps |
| Total Expenses Rev And Expnss | 47552 | TotalExpensesRevAndExpnss |
| Total Expenses Net Invst Incm | 0 | TotalExpensesNetInvstIncm |
| Total Expenses Dsbrs Chrtbl Prps | 47505 | TotalExpensesDsbrsChrtblPrps |
| Excess Of Revenue Over Expenses | 57142 | ExcessOfRevenueOverExpenses |
| Net Investment Income | 894 | NetInvestmentIncome |
| Adjusted Net Income | 894 | AdjustedNetIncome |
Balance Sheets BalanceSheets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Savings And Temp Cash Invst BOY | 320938 | SavingsAndTempCashInvstBOY |
| Savings And Temp Cash Invst EOY | 378080 | SavingsAndTempCashInvstEOY |
| Savings And Temp Cash Invst EOYFMV | 378080 | SavingsAndTempCashInvstEOYFMV |
| Total Assets BOY | 320938 | TotalAssetsBOY |
| Total Assets EOY | 378080 | TotalAssetsEOY |
| Total Assets EOYFMV | 378080 | TotalAssetsEOYFMV |
| Total Liabilities EOY | 0 | TotalLiabilitiesEOY |
| Org That Follow SFAS117 | X | OrgThatFollowSFAS117 |
| Unrestricted BOY | 320938 | UnrestrictedBOY |
| Unrestricted EOY | 378080 | UnrestrictedEOY |
| Total Net Assets BOY | 320938 | TotalNetAssetsBOY |
| Total Net Assets EOY | 378080 | TotalNetAssetsEOY |
| Total Liabilities Net Assets BOY | 320938 | TotalLiabilitiesNetAssetsBOY |
| Total Liabilities Net Assets EOY | 378080 | TotalLiabilitiesNetAssetsEOY |
Changes In Net Assets Fund Balances ChangesInNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Net Assets Fund Balances BOY | 320938 | TotalNetAssetsFundBalancesBOY |
| Excess Of Revenue Over Expenses | 57142 | ExcessOfRevenueOverExpenses |
| Subtotal | 378080 | Subtotal |
| Total Net Assets Fund Balances EOY | 378080 | TotalNetAssetsFundBalancesEOY |
Excise Tax Based On Investment Incm ExciseTaxBasedOnInvestmentIncm
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | 18 | InvestmentIncomeExciseTax |
| Subtotal | 18 | Subtotal |
| Tax Based On Investment Income | 18 | TaxBasedOnInvestmentIncome |
| Tax Paid With Extension | 18 | TaxPaidWithExtension |
| Total Credits And Payments | 18 | TotalCreditsAndPayments |
Statements Regarding Activities StatementsRegardingActivities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Activities | false | LegislativePoliticalActivities |
| More Than100 Spent | false | MoreThan100Spent |
| Form1120 POL Filed | false | Form1120POLFiled |
| Activities Not Prev Reported | false | ActivitiesNotPrevReported |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylaws |
| Unrelated Bus Income Over1000 | false | UnrelatedBusIncomeOver1000 |
| Form990 T Filed | false | Form990TFiled |
| Termination Etc | false | TerminationEtc |
| Requirements Of Sect508e | true | RequirementsOfSect508e |
| At Least5000 In Assets | true | AtLeast5000InAssets |
| States Filed With | CA | StatesFiledWith |
| Form990 PF Filed With AG | true | Form990PFFiledWithAG |
| Private Operating Foundation | false | PrivateOperatingFoundation |
| New Substantial Contributors | false | NewSubstantialContributors |
| Interest In Controlled Entity | false | InterestInControlledEntity |
| Applicable Insurance Contract | false | ApplicableInsuranceContract |
| Comply With Public Inspection Rqr | true | ComplyWithPublicInspectionRqr |
| Website Address | N/A | WebsiteAddress |
Books In Care Of Business Name BooksInCareOfBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MICHAEL BOYD | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Books In Care Of Phone Number | 8584960551 | BooksInCareOfPhoneNumber |
Books In Care Of US Address BooksInCareOfUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7710 BALBOA AVENUE 302 | AddressLine1 |
| City | SAN DIEGO | City |
| State | CA | State |
| ZIP Code | 92111 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Bank | false | ForeignBank |
Statements Regarding Acty4720 StatementsRegardingActy4720
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exchange With Dsqfly Person | false | SaleOrExchangeWithDsqflyPerson |
| Borrow Or Lend With Dsqfly Person | false | BorrowOrLendWithDsqflyPerson |
| Furnished Goods With Dsqfly Person | false | FurnishedGoodsWithDsqflyPerson |
| Pay Compensation To Dsqfly Person | false | PayCompensationToDsqflyPerson |
| Transfer Assets To Dsqfly Person | false | TransferAssetsToDsqflyPerson |
| Payment To Government Offical | false | PaymentToGovernmentOffical |
| Acts Fail To Qualify As Exceptions | false | ActsFailToQualifyAsExceptions |
| Uncorrected Prior Acts | false | UncorrectedPriorActs |
| Undistributed Income Prior Years | false | UndistributedIncomePriorYears |
| Undistr Income4942a2 Not Applied | false | UndistrIncome4942a2NotApplied |
| Business Holdings | false | BusinessHoldings |
| Excess Business Holdings | false | ExcessBusinessHoldings |
| Jeopardy Investments | false | JeopardyInvestments |
| Uncorrected Jeopardy Investments | false | UncorrectedJeopardyInvestments |
| Influence Legislation | false | InfluenceLegislation |
| Influence Election | false | InfluenceElection |
| Grants To Individuals | false | GrantsToIndividuals |
| Grants To Organizations | false | GrantsToOrganizations |
| Noncharitable Purpose | false | NoncharitablePurpose |
| Tr Fail To Qualify As Exceptions | false | TrFailToQualifyAsExceptions |
| Maint Expend Responsibility | false | MaintExpendResponsibility |
| Rcv Funds To Pay Prsnl Bnft Contract | false | RcvFundsToPayPrsnlBnftContract |
| Pay Premiums Prsnl Bnft Contract | false | PayPremiumsPrsnlBnftContract |
| Prohibited Tax Shelter Transactn | false | ProhibitedTaxShelterTransactn |
| Proceeds Or Net Income | false | ProceedsOrNetIncome |
Ofcr Dir Trustees Key Employee Info OfcrDirTrusteesKeyEmployeeInfo
Ofcr Dir Trustees Or Key Employee OfcrDirTrusteesOrKeyEmployee (2 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | TitleTitle | Avg Hours Per Wk Devoted To PositionAvgHoursPerWkDevotedToPosition | CompensationCompensation |
|---|---|---|---|---|---|---|
| TED R ZACK | ||||||
| 7710 BALBOA AVENUE SUITE 302 | SAN DIEGO | CA | 92111 | Sec/Treas/Dir | 0.00 | 0 |
| MICHAEL D BOYD | ||||||
| 7710 BALBOA AVENUE SUITE 302 | SAN DIEGO | CA | 92111 | Pres & Dir | 1.00 | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Highest Paid Empl NONE | NONE | CompOfHighestPaidEmplNONE |
| Comp Of Hghst Paid Cntrct NONE | NONE | CompOfHghstPaidCntrctNONE |
Minimum Investment Return MinimumInvestmentReturn
| Field | Value | IRS element (for citing) |
|---|---|---|
| Avg Monthly FMV Of Securities | 0 | AvgMonthlyFMVOfSecurities |
| Avg Monthly Cash Balances | 257826 | AvgMonthlyCashBalances |
| FMV All Other Noncharitable Assets | 0 | FMVAllOtherNoncharitableAssets |
| Total FMV Of Unused Assets | 257826 | TotalFMVOfUnusedAssets |
| Reduction Claimed | 0 | ReductionClaimed |
| Adj Total FMV Of Unused Assets | 257826 | AdjTotalFMVOfUnusedAssets |
| Cash Deemed Charitable | 3867 | CashDeemedCharitable |
| Net Noncharitable Assets | 253959 | NetNoncharitableAssets |
| Minimum Investment Return | 12698 | MinimumInvestmentReturn |
Distributable DistributableAmount
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | 12698 | MinimumInvestmentReturn |
| Tax Based On Investment Income | 18 | TaxBasedOnInvestmentIncome |
| Total Tax | 18 | TotalTax |
| Distributable Amount Before Adj | 12680 | DistributableAmountBeforeAdj |
| Distributable Amount Before Ded | 12680 | DistributableAmountBeforeDed |
| Distributable Amount As Adjusted | 12680 | DistributableAmountAsAdjusted |
Qualifying Distributions QualifyingDistributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | 47505 | ExpensesAndContributions |
| Qualifying Distributions | 47505 | QualifyingDistributions |
| Adj Qualifying Distributions | 47505 | AdjQualifyingDistributions |
Undistributed Income UndistributedIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable Amount As Adjusted | 12680 | DistributableAmountAsAdjusted |
| Excess Distri Carryover Year5 | 10571 | ExcessDistriCarryoverYear5 |
| Excess Distri Carryover Year4 | 73134 | ExcessDistriCarryoverYear4 |
| Excess Distri Carryover Year3 | 9249 | ExcessDistriCarryoverYear3 |
| Excess Distri Carryover Year2 | 13501 | ExcessDistriCarryoverYear2 |
| Excess Distri Carryover Year1 | 40204 | ExcessDistriCarryoverYear1 |
| Total Excess Distri Carryover | 146659 | TotalExcessDistriCarryover |
| Qualifying Distributions | 47505 | QualifyingDistributions |
| Treated As Distri From Corpus | 0 | TreatedAsDistriFromCorpus |
| Applied To Current Year | 12680 | AppliedToCurrentYear |
| Remaining Distri From Corpus | 34825 | RemainingDistriFromCorpus |
| Total Corpus | 181484 | TotalCorpus |
| Undistributed Income CY | 0 | UndistributedIncomeCY |
| Excess Distri Cyov From Year5 | 10571 | ExcessDistriCyovFromYear5 |
| Excess Distri Cyov To Next Year | 170913 | ExcessDistriCyovToNextYear |
| Excess From Year4 | 73134 | ExcessFromYear4 |
| Excess From Year3 | 9249 | ExcessFromYear3 |
| Excess From Year2 | 13501 | ExcessFromYear2 |
| Excess From Year1 | 40204 | ExcessFromYear1 |
| Excess From Current Year | 34825 | ExcessFromCurrentYear |
Supplementary Information SupplementaryInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | MICHAEL D BOYD | ContributingManager |
| Only Contributes To Preselected | X | OnlyContributesToPreselected |
Grant Or Contri Paid During Year GrantOrContriPaidDuringYear (6 entries)
| Address Line1RecipientUSAddress/AddressLine1 | CityRecipientUSAddress/City | StateRecipientUSAddress/State | ZIP CodeRecipientUSAddress/ZIPCode | Recipient RelationshipRecipientRelationship | Recipient Foundation StatusRecipientFoundationStatus | Purpose Of Grant Or ContributionPurposeOfGrantOrContribution | AmountAmount |
|---|---|---|---|---|---|---|---|
| EXPLORE COMMUNITY CHURCH | |||||||
| 3130 BONITA ROAD SUITE 108 | CHULA VISTA | CA | 91910 | N/A | N/A | SUPPORT CHARITY | $3,400 |
| EDUCATE FOR LIFE | |||||||
| 10622 OLVERA ROAD | SPRING VALLEY | CA | 91977 | N/A | N/A | SUPPORT CHARITY | $7,605 |
| JOURNEY COMMUNITY CHURCH | |||||||
| 8363 CENTER DRIVE 6C | LA MESA | CA | 91942 | N/A | N/A | SUPPORT CHARITY | $1,500 |
| HORIZON CHRISTIAN FELLOWSHIP | |||||||
| 5331 MT ALIFAN DR | SAN DIEGO | CA | 92111 | N/A | N/A | SUPPORT CHARITY | $27,000 |
| CALVARY GREEN VALLEY RANCH | |||||||
| 5100 PERTH ST | DENVER | CO | 80239 | N/A | N/A | SUPPORT CHARITY | $5,500 |
| YMCA OF SAN DIEGO | |||||||
| 3708 RUFFIN ROAD | SAN DIEGO | CA | 92123 | N/A | N/A | SUPPORT CHARITY | $2,500 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Grant Or Contri Paid During Year | 47505 | TotGrantOrContriPaidDuringYear |
Analysis Income Producing Acty AnalysisIncomeProducingActy
Int On Savings And Temp Cash Invst IntOnSavingsAndTempCashInvst
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Income | $894 | UnrelatedBusinessIncomeAmount |
Subtotals Part XVIA SubtotalsPartXVIA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Income | $894 | UnrelatedBusinessIncomeAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Part XVIA | 894 | TotalPartXVIA |
Trnsfr Tr Rln With Noncharitable EO TrnsfrTrRlnWithNoncharitableEO
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Noncharitable EO | false | TrnsfrOfCashToNoncharitableEO |
| Trnsfr Oth Assets Noncharitable EO | false | TrnsfrOthAssetsNoncharitableEO |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssets |
| Purchase Assets Noncharitable EO | false | PurchaseAssetsNoncharitableEO |
| Rental Of Facilities Etc | false | RentalOfFacilitiesEtc |
| Reimbursement Arrangements | false | ReimbursementArrangements |
| Loans Or Loan Guarantees | false | LoansOrLoanGuarantees |
| Performance Of Services Etc | false | PerformanceOfServicesEtc |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtc |
| Relationships Noncharitable E Os | false | RelationshipsNoncharitableEOs |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | X | Organization501c3ExemptPF |
| General Rule | X | GeneralRule |
Contributor Info ContributorInfo (5 entries)
| Contributor NumberContributorNumber | Contributor Name IndividualContributorNameIndividual | Address Line1ContributorAddressUS/AddressLine1 | CityContributorAddressUS/City | StateContributorAddressUS/State | ZIP CodeContributorAddressUS/ZIPCode | Aggregate ContributionsAggregateContributions | Person Contribution TypePersonContributionType |
|---|---|---|---|---|---|---|---|
| 5 | CBC VENTURES LLC | 7710 BALBOA AVENUE SUITE 302 | SAN DIEGO | CA | 92111 | 5500 | X |
| 4 | KM MARKETING LLC | 7710 BALBOA AVENUE SUITE 302 | SAN DIEGO | CA | 92111 | 11800 | X |
| 3 | MICHAEL BOYD | 6513 CARTHAGE STREET | SAN DIEGO | CA | 92120 | 51000 | X |
| 2 | CBC COMPANY LLC | 7710 BALBOA AVENUE SUITE 302 | SAN DIEGO | CA | 92111 | 6750 | X |
| 1 | CLUB BUSINESS CONCEPTS LLC | 7710 BALBOA AVENUE SUITE 302 | SAN DIEGO | CA | 92111 | 28750 | X |
Taxes Schedule TaxesSchedule
Taxes Taxes (3 entries)
| CategoryCategory | AmountAmount |
|---|---|
| LICENSES | $25 |
| FRANCHISE TAX | $10 |
| FEDERAL TAX | $12 |