WIL-DAE CHARITABLE FOUNDATION INC: Form 990PF, tax year 2025
View the entire original 990 at ProPublica ↗
- Organization
- WIL-DAE CHARITABLE FOUNDATION INC (EIN 04-3519293)
- Tax period
- 2025-01-01 to 2025-12-31
- Filed
- 2026-04-02
- IRS object ID
- 202610929349100706
- Schema version
- 2025v4.1
- 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
- Other Expenses Schedule
- Other Increases Schedule
- Other Professional Fees Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-04-02T06:57:13-07:00 | ReturnTs |
| Tax Period End | 2025-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 043029423 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Alan Hankowski CPA PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 24 Crafts Avenue | AddressLine1Txt |
| City | Northampton | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01060 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2025-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 043519293 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WIL-DAE CHARITABLE FOUNDATION INC | BusinessNameLine1Txt |
| Business Name Line2 | CO STEVEN D JOHNSON | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WIL- | BusinessNameControlTxt |
| Phone | 6177338154 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9 THORNBERRY LANE | AddressLine1Txt |
| City | SUDBURY | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01776 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STEVEN D JOHNSON | PersonNm |
| Person Title | President | PersonTitleTxt |
| Signature | 2026-04-02 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Alan Hankowski CPA | PreparerPersonNm |
| PTIN | P00634319 | PTIN |
| Phone | 4135865063 | PhoneNum |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2025 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $154,678 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Dividends Rev And Expnss | $1,982 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $1,982 | DividendsNetInvstIncmAmt |
| Total Rev And Expnss | $1,982 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $1,982 | TotalNetInvstIncmAmt |
| Accounting Fees Rev And Expnss | $3,590 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $718 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $2,872 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $1,138 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Dsbrs Chrtbl | $1,138 | OtherProfFeesDsbrsChrtblAmt |
| Taxes Rev And Expnss | $175 | TaxesRevAndExpnssAmt |
| Other Expenses Rev And Expnss | $54 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Dsbrs Chrtbl | $54 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $4,957 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $718 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $4,064 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $5,000 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $5,000 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $9,957 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $718 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $9,064 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$7,975 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $1,264 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sav And Temp Cash Invst BOY | $10,447 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | -$821 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | -$381 | SavAndTempCashInvstEOYFMVAmt |
| Other Investments BOY | $57,786 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $61,088 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $155,059 | OtherInvestmentsEOYFMVAmt |
| Total Assets BOY | $68,233 | TotalAssetsBOYAmt |
| Total Assets EOY | $60,267 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $154,678 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Retained Earning BOY | $68,233 | RetainedEarningBOYAmt |
| Retained Earning EOY | $60,267 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $68,233 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $60,267 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $68,233 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $60,267 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $68,233 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$7,975 | ExcessRevenueOverExpensesAmt |
| Other Increases | $9 | OtherIncreasesAmt |
| Subtotal | $60,267 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $60,267 | TotNetAstOrFundBalancesEOYAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $18 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $18 | SubtotalAmt |
| Tax Based On Investment Income | $18 | TaxBasedOnInvestmentIncomeAmt |
| Tax Due | $18 | TaxDueAmt |
| Applied To ES Tax | $0 | 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 | false | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (true) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Org Report Or Register State | MA | OrgReportOrRegisterStateCd |
| 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 | N/A | WebsiteAddressTxt |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | STEVEN D JOHNSON | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6177338154 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9 THORNBERRY LANE | AddressLine1Txt |
| City | SUDBURY | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01776 | 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 |
| Acts Fail To Qlfy As Exceptions | false | ActsFailToQlfyAsExceptionsInd |
| 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 |
|---|---|---|---|---|---|---|
| WILMA L JOHNSON | ||||||
| 21 MOUNTAIN ROAD | NORTH HATFIELD | MA | 01066 | Treasurer | 10.00 | $0 |
| STEVEN D JOHNSON | ||||||
| 9 THORNBERRY LANE | SUDBURY | MA | 01776 | President | 10.00 | $0 |
| ELIZABETH J JOHNSON | ||||||
| 9 THORNBERRY LANE | SUDBURY | MA | 01776 | Director | 10.00 | $0 |
| JEFFREY M JOHNSON | ||||||
| 7 SETTLERS DRIVE | LAKEVILLE | MA | 02247 | Director | 10.00 | $0 |
| CLAIRE M JOHNSON | ||||||
| 7 SETTLERS DRIVE | LAKEVILLE | MA | 02247 | Director | 10.00 | $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 |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $139,930 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $8,177 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $148,107 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Adjusted Total FMV Of Unused Ast | $148,107 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $2,222 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $145,885 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $7,294 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $7,294 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $18 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $18 | TotalTaxAmt |
| Distributable Before Adj | $7,276 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $7,276 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $7,276 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $9,064 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $9,064 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $7,276 | DistributableAsAdjustedAmt |
| Excess Distribution Cyov Yr1 | $2,383 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $2,383 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $9,064 | QualifyingDistributionsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $7,276 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $1,788 | RemainingDistriFromCorpusAmt |
| Total Corpus | $4,171 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov To Next Yr | $4,171 | ExcessDistriCyovToNextYrAmt |
| Excess From Year1 | $2,383 | ExcessFromYear1Amt |
| Excess From Current Year | $1,788 | ExcessFromCurrentYearAmt |
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 StatusRecipientFoundationStatusCd | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|---|
| VNA HOSPICE OF COOLEY DICKINSON INC | |||||||
| 168 INDUSTRIAL DRIVE 1 | NORTHAMPTON | MA | 01060 | N/A | PC | PROGRAM SUPPORT | $2,500 |
| FOOD BANK OF WESTERN MASSACHUSETTS INC | |||||||
| 97 NORTH HATFIELD STREET | HATFIELD | MA | 01038 | N/A | PC | PROGRAM SUPPORT | $2,500 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $5,000 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $1,982 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $1,982 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $1,982 | 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 | tax return preparation | CategoryTxt |
| Amt | $3,590 | Amt |
| Net Investment Income | $718 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $2,872 | DisbursementsCharitablePrpsAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | STATE FILING FEES | Desc |
| Revenue And Expenses Per Books | $54 | RevenueAndExpensesPerBooksAmt |
| Disbursements Charitable Prps | $54 | DisbursementsCharitablePrpsAmt |
Other Increases Schedule OtherIncreasesSchedule
Other Increases Detail OtherIncreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | COST BASIS ADJUSTMENT STATE STREET | Desc |
| Amt | $9 | Amt |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | INVESTMENT MANAGEMENT FEES | CategoryTxt |
| Amt | $1,138 | Amt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $1,138 | DisbursementsCharitablePrpsAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | FEDERAL TAX | CategoryTxt |
| Amt | $175 | Amt |