PPASTS FOUNDATION: Form 990PF, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: PPASTS FOUNDATION (EIN 68-0449123)
Tax period: 2010-01-01 to 2010-12-31
Filed: 2011-05-16
IRS object ID: 201121369349102107
Schema version: 2010v3.2
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
Compensation Explanation
Investments Corp Stock Schedule
Other Expenses Schedule
Taxes Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-05-16T14:47:08-05:00	Timestamp
Tax Period End Date	2010-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BELLUOMINI TOFT & ASSOCIATES INC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	563 BRUNSWICK RD STE 12	AddressLine1
City	GRASS VALLEY	City
State	CA	State
ZIP Code	959457801	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990PF	ReturnType
Tax Period Begin Date	2010-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	680449123	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	PPASTS FOUNDATION	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	PPAS	NameControl
Phone	5302722218	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1825	AddressLine1
City	NEVADA CITY	City
State	CA	State
ZIP Code	95959	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	PATRICIA IRISH	Name
Title	SECRETARY	Title
Phone	5302722218	Phone
Date Signed	2011-05-16	DateSigned

Preparer Preparer

Field	Value	IRS element (for citing)
Name	JAMES W TOFT	Name
Phone	5302722218	Phone
Date Prepared	2011-05-16	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2010	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Exempt PF	X	ExemptPF
FMV Assets EOY	218488	FMVAssetsEOY
Method Of Accounting Cash	X	MethodOfAccountingCash

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Field	Value	IRS element (for citing)
Not Required To Attach Schedule B	X	NotRequiredToAttachScheduleB
Interest On Savings Rev And Expnss	11813	InterestOnSavingsRevAndExpnss
Interest On Savings Adj Net Incm	11813	InterestOnSavingsAdjNetIncm
Dividends Rev And Expnss	1	DividendsRevAndExpnss
Dividends Net Invst Incm	1	DividendsNetInvstIncm
Dividends Adj Net Incm	1	DividendsAdjNetIncm
Net Gain Sale Assets Rev And Expnss	39	NetGainSaleAssetsRevAndExpnss
Gross Sales Price	39	GrossSalesPrice
Capital Gain Net Incm Net Invst Incm	39	CapitalGainNetIncmNetInvstIncm
Total Revenue And Expenses	11853	TotalRevenueAndExpenses
Total Net Investment Income	40	TotalNetInvestmentIncome
Total Adjusted Net Income	11814	TotalAdjustedNetIncome
Accounting Fees Rev And Expnss	3467	AccountingFeesRevAndExpnss
Accounting Fees Net Invst Incm	3467	AccountingFeesNetInvstIncm
Accounting Fees Adj Net Incm	3467	AccountingFeesAdjNetIncm
Taxes Rev And Expnss	3	TaxesRevAndExpnss
Taxes Adj Net Incm	3	TaxesAdjNetIncm
Other Expenses Rev And Expnss	6969	OtherExpensesRevAndExpnss
Other Expenses Net Invst Incm	18	OtherExpensesNetInvstIncm
Other Expenses Adj Net Incm	18	OtherExpensesAdjNetIncm
Other Expenses Dsbrs Chrtbl Prps	6951	OtherExpensesDsbrsChrtblPrps
Tot Opr Expenses Rev And Expnss	10439	TotOprExpensesRevAndExpnss
Tot Opr Expenses Net Invst Incm	3485	TotOprExpensesNetInvstIncm
Tot Opr Expenses Adj Net Incm	3488	TotOprExpensesAdjNetIncm
Tot Opr Expenses Dsbrs Chrtbl Prps	6951	TotOprExpensesDsbrsChrtblPrps
Contri Gifts Paid Rev And Expnss	2095	ContriGiftsPaidRevAndExpnss
Contri Gifts Paid Dsbrs Chrtbl Prps	2095	ContriGiftsPaidDsbrsChrtblPrps
Total Expenses Rev And Expnss	12534	TotalExpensesRevAndExpnss
Total Expenses Net Invst Incm	3485	TotalExpensesNetInvstIncm
Total Expenses Adj Net Incm	3488	TotalExpensesAdjNetIncm
Total Expenses Dsbrs Chrtbl Prps	9046	TotalExpensesDsbrsChrtblPrps
Excess Of Revenue Over Expenses	-681	ExcessOfRevenueOverExpenses
Net Investment Income	0	NetInvestmentIncome
Adjusted Net Income	8326	AdjustedNetIncome

Balance Sheets BalanceSheets

Field	Value	IRS element (for citing)
Cash BOY	908	CashBOY
Cash EOY	955	CashEOY
Cash EOYFMV	955	CashEOYFMV
Investments Corp Stock BOY	221244	InvestmentsCorpStockBOY
Investments Corp Stock EOY	220516	InvestmentsCorpStockEOY
Investments Corp Stock EOYFMV	217533	InvestmentsCorpStockEOYFMV
Total Assets BOY	222152	TotalAssetsBOY
Total Assets EOY	221471	TotalAssetsEOY
Total Assets EOYFMV	218488	TotalAssetsEOYFMV
Total Liabilities EOY	0	TotalLiabilitiesEOY
Org That Do Not Follow SFAS117	X	OrgThatDoNotFollowSFAS117
Capital Stock BOY	231453	CapitalStockBOY
Capital Stock EOY	222152	CapitalStockEOY
Retained Earnings BOY	-9301	RetainedEarningsBOY
Retained Earnings EOY	-681	RetainedEarningsEOY
Total Net Assets BOY	222152	TotalNetAssetsBOY
Total Net Assets EOY	221471	TotalNetAssetsEOY
Total Liabilities Net Assets BOY	222152	TotalLiabilitiesNetAssetsBOY
Total Liabilities Net Assets EOY	221471	TotalLiabilitiesNetAssetsEOY

Changes In Net Assets Fund Balances ChangesInNetAssetsFundBalances

Field	Value	IRS element (for citing)
Total Net Assets Fund Balances BOY	222152	TotalNetAssetsFundBalancesBOY
Excess Of Revenue Over Expenses	-681	ExcessOfRevenueOverExpenses
Subtotal	221471	Subtotal
Total Net Assets Fund Balances EOY	221471	TotalNetAssetsFundBalancesEOY

Capital Gains And Losses CapitalGainsAndLosses

Field	Value	IRS element (for citing)
Capital Gain Net Income	39	CapitalGainNetIncome

Qlfy Und Sect4940e For Reduced Tax QlfyUndSect4940eForReducedTax

Field	Value	IRS element (for citing)
Liable For4942 Tax	true	LiableFor4942Tax

Excise Tax Based On Investment Incm ExciseTaxBasedOnInvestmentIncm

Field	Value	IRS element (for citing)
Investment Income Excise Tax	0	InvestmentIncomeExciseTax
Amount Credited To Next Year	0	AmountCreditedToNextYear

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
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 Person Name	BELLUOMINI TOFT ASSOC	BooksInCareOfPersonName
Books In Care Of Phone Number	5302722218	BooksInCareOfPhoneNumber

Books In Care Of US Address BooksInCareOfUSAddress

Field	Value	IRS element (for citing)
Address Line1	563 BRUNSWICK RD 12	AddressLine1
City	GRASS VALLEY	City
State	CA	State
ZIP Code	95945	ZIPCode

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
Undistributed Income Prior Years	false	UndistributedIncomePriorYears
Business Holdings	false	BusinessHoldings
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
Rcv Funds To Pay Prsnl Bnft Contract	false	RcvFundsToPayPrsnlBnftContract
Pay Premiums Prsnl Bnft Contract	false	PayPremiumsPrsnlBnftContract

Ofcr Dir Trustees Key Employee Info OfcrDirTrusteesKeyEmployeeInfo

Ofcr Dir Trustees Or Key Employee OfcrDirTrusteesOrKeyEmployee (4 entries)

Address Line1USAddress/AddressLine1	CityUSAddress/City	StateUSAddress/State	ZIP CodeUSAddress/ZIPCode	TitleTitle	Avg Hours Per Wk Devoted To PositionAvgHoursPerWkDevotedToPosition	CompensationCompensation	Contri To Empl Benefit Plans EtcContriToEmplBenefitPlansEtc	Expense Account Other AllowancesExpenseAccountOtherAllowances
JAMES TOFT
563 BRUNSWICK RD 12	GRASS VALLEY	CA	95945	TREASURER	1.00	0	0	0
GARY CAYLOR
19089 SWALLOW WAY	PENN VALLEY	CA	95946	DIRECTOR	1.00	0	0	0
TIM VAN GEEM
11509 LA BARR MEADOWS ROAD	GRASS VALLEY	CA	95949	PRESIDENT	1.00	0	0	0
PATRICIA IRISH
PO BOX 1825	NEVADA CITY	CA	95959	SECRETARY	3.00	0	0	0

Field	Value	IRS element (for citing)
Comp Of Highest Paid Empl NONE	NONE	CompOfHighestPaidEmplNONE
Comp Of Hghst Paid Cntrct NONE	NONE	CompOfHghstPaidCntrctNONE

Summary Of Direct Charitable Acty SummaryOfDirectCharitableActy

Field	Value	IRS element (for citing)
Description1	FOUNDATION PROVIDES FUNDS TO LOCAL VETERINARIES FOR THE CARE AND MEDICAL ATTENTION FOR STRAY ANIMALS AND ANIMALS WITH OWNERS WHO DO NOT HAVE THE NECESSARY FUNDS FOR THE MEDICAL COSTS. THE FOUNDATION ALSO PROVIDES FUNDS TO HOUSE AND CARE FOR ANIMALS UNTIL THE ANIMALS ARE ADOPTED.	Description1
Expenses1	9046	Expenses1

Sum Of Program Related Investments SumOfProgramRelatedInvestments

Field	Value	IRS element (for citing)
Description1	N/A	Description1

Minimum Investment Return MinimumInvestmentReturn

Field	Value	IRS element (for citing)
Avg Monthly FMV Of Securities	227907	AvgMonthlyFMVOfSecurities
Avg Monthly Cash Balances	2053	AvgMonthlyCashBalances
FMV All Other Noncharitable Assets	0	FMVAllOtherNoncharitableAssets
Total FMV Of Unused Assets	229960	TotalFMVOfUnusedAssets
Adj Total FMV Of Unused Assets	229960	AdjTotalFMVOfUnusedAssets
Cash Deemed Charitable	3449	CashDeemedCharitable
Net Noncharitable Assets	226511	NetNoncharitableAssets
Minimum Investment Return	11326	MinimumInvestmentReturn

Distributable DistributableAmount

Field	Value	IRS element (for citing)
Minimum Investment Return	11326	MinimumInvestmentReturn
Distributable Amount Before Adj	11326	DistributableAmountBeforeAdj
Distributable Amount Before Ded	11326	DistributableAmountBeforeDed
Distributable Amount As Adjusted	11326	DistributableAmountAsAdjusted

Qualifying Distributions QualifyingDistributions

Field	Value	IRS element (for citing)
Expenses And Contributions	9046	ExpensesAndContributions
Qualifying Distributions	9046	QualifyingDistributions
Adj Qualifying Distributions	9046	AdjQualifyingDistributions

Undistributed Income UndistributedIncome

Field	Value	IRS element (for citing)
Distributable Amount As Adjusted	11326	DistributableAmountAsAdjusted
Excess Distri Carryover Year3	8436	ExcessDistriCarryoverYear3
Excess Distri Carryover Year1	2091	ExcessDistriCarryoverYear1
Total Excess Distri Carryover	10527	TotalExcessDistriCarryover
Qualifying Distributions	9046	QualifyingDistributions
Applied To Current Year	9046	AppliedToCurrentYear
Excess Distri Cyov App CY Corpus	2280	ExcessDistriCyovAppCYCorpus
Excess Distri Cyov Applied CY	2280	ExcessDistriCyovAppliedCY
Total Corpus	8247	TotalCorpus
Undistributed Income CY	0	UndistributedIncomeCY
Excess Distri Cyov To Next Year	8247	ExcessDistriCyovToNextYear
Excess From Year3	6156	ExcessFromYear3
Excess From Year1	2091	ExcessFromYear1

Supplementary Information SupplementaryInformation

Field	Value	IRS element (for citing)
Only Contributes To Preselected	X	OnlyContributesToPreselected

Grant Or Contri Paid During Year GrantOrContriPaidDuringYear (7 entries)

Address Line1RecipientUSAddress/AddressLine1	CityRecipientUSAddress/City	StateRecipientUSAddress/State	ZIP CodeRecipientUSAddress/ZIPCode	Recipient RelationshipRecipientRelationship	Recipient Foundation StatusRecipientFoundationStatus	Purpose Of Grant Or ContributionPurposeOfGrantOrContribution	AmountAmount
DAWG ADOPTION WELFARE GRO
PO BOX 92210	SANTA BARBARA	CA	93190	N/A	CHARITY	ANIMAL CARE	$300
ANIMAL SAVE
PO BOX 817	GRASS VALLEY	CA	95945	N/A	CHARITY	ANIMAL CARE	$100
ANIMAL SHELTER ASSISTANCE
PO BOX 357	GOLETA	CA	93116	N/A	CHARITY	ANIMAL CARE	$100
SAMMIE'S FRIENDS
128 HIGH STREET	GRASS VALLEY	CA	95945	N/A	CHARITY	ANIMAL CARE	$1,200
ANIMAL SHELTER CONTROL
566 FREEMAN LANE	GRASS VALLEY	CA	95945	N/A	CHARITY	ANIMAL CARE	$265
AMERICAN SOCIETY ASPCA
424 E 92ND ST	NEW YORK	NY	10128	N/A	CHARITY	ANIMAL CARE	$30
CARE
PO BOX 56631	SHERMAN OAKS	CA	91413	N/A	CHARITY	ANIMAL CARE	$100

Field	Value	IRS element (for citing)
Tot Grant Or Contri Paid During Year	2095	TotGrantOrContriPaidDuringYear

Analysis Income Producing Acty AnalysisIncomeProducingActy

Int On Savings And Temp Cash Invst IntOnSavingsAndTempCashInvst

Field	Value	IRS element (for citing)
Exclusion Code	14	ExclusionCode
Exclusion	$11,813	ExclusionAmount

Dividends And Int From Sec Part VII DividendsAndIntFromSecPartVII

Field	Value	IRS element (for citing)
Exclusion Code	14	ExclusionCode
Exclusion	$1	ExclusionAmount

Gain Sales Assets Oth Than Invntry GainSalesAssetsOthThanInvntry

Field	Value	IRS element (for citing)
Related Or Exempt Function Income	39	RelatedOrExemptFunctionIncome

Subtotals Part XVIA SubtotalsPartXVIA

Field	Value	IRS element (for citing)
Exclusion	$11,814	ExclusionAmount
Related Or Exempt Function Income	39	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Part XVIA	11853	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

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees AccountingFees

Field	Value	IRS element (for citing)
Category	INDIRECT ACCOUNTING FEES	Category
Amount	$3,467	Amount
Net Investment Income	3467	NetInvestmentIncome
Adjusted Net Income	3467	AdjustedNetIncome

Compensation Explanation CompensationExplanation

Compensation Compensation (4 entries)

JAMES TOFT
GARY CAYLOR
TIM VAN GEEM
PATRICIA IRISH

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corp Stock InvestmentsCorpStock

Field	Value	IRS element (for citing)
EOY Book Value	220516	EOYBookValue
EOYFMV	217533	EOYFMV

Other Expenses Schedule OtherExpensesSchedule

Other Expenses OtherExpenses (3 entries)

DescriptionDescription	Revenue And Expenses Per BooksRevenueAndExpensesPerBooks	Disbursements Charitable PrpsDisbursementsCharitablePrps	Net Investment IncomeNetInvestmentIncome	Adjusted Net IncomeAdjustedNetIncome
EXPENSES
SURGERY & MEDICINE FOR ANIMAL	6951	6951
BANK FEES	18		18	18

Taxes Schedule TaxesSchedule

Taxes Taxes (2 entries)

CategoryCategory	AmountAmount	Adjusted Net IncomeAdjustedNetIncome
FRANCHISE TAX
EXCISE TAX - IRS	$3	3