ROOF FAMILY FOUNDATION INC: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
ROOF FAMILY FOUNDATION INC (EIN 27-0287616)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-03-14
IRS object ID
202400749349100630
Schema version
2023v4.0
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

FieldValueIRS element (for citing)
Return2024-03-14T18:49:39-04:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN382962645PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BROWN & NOFZINGER PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14196 W MAPLE AVENUEAddressLine1Txt
CityADRIANCityNm
State AbbreviationMIStateAbbreviationCd
ZIP49221ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN270287616EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ROOF FAMILY FOUNDATION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlROOFBusinessNameControlTxt
Phone9258382360PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1306 POTTER AVEAddressLine1Txt
CityANN ARBORCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48103ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDONALD C ROOFPersonNm
Person TitlePRES/TREAS/DIRECTORPersonTitleTxt
Phone9258382360PhoneNum
Signature2024-03-01SignatureDt

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstDONALDPersonFirstNm
Person LastROOFPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonBRIAN NOFZINGERPreparerPersonNm
PTINP00886584PTIN
Phone5172635788PhoneNum
Preparation2024-02-29PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$118,008FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$453InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$453InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$453InterestOnSavingsAdjNetIncmAmt
Dividends Rev And Expnss$1,953DividendsRevAndExpnssAmt
Dividends Net Invst Incm$1,953DividendsNetInvstIncmAmt
Dividends Adj Net Incm$1,953DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss$57,783NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$137,907GrossSalesPriceAmt
Total Rev And Expnss$60,189TotalRevAndExpnssAmt
Total Net Invst Incm$2,406TotalNetInvstIncmAmt
Total Adj Net Incm$2,406TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$625AccountingFeesRevAndExpnssAmt
Taxes Rev And Expnss$33TaxesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$658TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$72,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$72,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$72,658TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$72,000TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$12,469ExcessRevenueOverExpensesAmt
Net Investment Income$2,406NetInvestmentIncomeAmt
Adjusted Net Income$2,406AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$50,352SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$118,008SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$118,008SavAndTempCashInvstEOYFMVAmt
Other Investments BOY$80,125OtherInvestmentsBOYAmt
Total Assets BOY$130,477TotalAssetsBOYAmt
Total Assets EOY$118,008TotalAssetsEOYAmt
Total Assets EOYFMV$118,008TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Retained Earning BOY$130,477RetainedEarningBOYAmt
Retained Earning EOY$118,008RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$130,477TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$118,008TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$130,477TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$118,008TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$130,477TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$12,469ExcessRevenueOverExpensesAmt
Subtotal$118,008SubtotalAmt
Tot Net Ast Or Fund Balances EOY$118,008TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$33InvestmentIncomeExciseTaxAmt
Subtotal$33SubtotalAmt
Tax Based On Investment Income$33TaxBasedOnInvestmentIncomeAmt
Tax Due$33TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt
Individual With BooksDONALD C ROOFIndividualWithBooksNm
Phone9258382360PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1306 POTTER AVEAddressLine1Txt
CityANN ARBORCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48103ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Undistributed Income PYfalseUndistributedIncomePYInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (5 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
DONALD C ROOF
306 POTTER AVEANN ARBORMI48103PRES/TREAS/D000.00$0$0$0
PATRICIA A ROOF
306 POTTER AVEANN ARBORMI48103VP/SEC./DIRE000.00$0$0$0
ANNETTE HUERTAS
306 POTTER AVEANN ARBORMI48103DIRECTOR000.00$0$0$0
STACIE MAGGIORA
306 POTTER AVEANN ARBORMI48103DIRECTOR000.00$0$0$0
KIMBERLY ROOF
306 POTTER AVEANN ARBORMI48103DIRECTOR000.00$0$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$0AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$0TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$0AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$0CashDeemedCharitableAmt
Net Vl Noncharitable Assets$0NetVlNoncharitableAssetsAmt
Minimum Investment Return$0MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Tax Based On Investment Income$33TaxBasedOnInvestmentIncomeAmt
Total Tax$33TotalTaxAmt
Distributable As Adjusted$0DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$72,000ExpensesAndContributionsAmt
Qualifying Distributions$72,000QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$0DistributableAsAdjustedAmt
Excess Distribution Cyov Yr3$40,000ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$113,500ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$61,500ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$215,000TotalExcessDistributionCyovAmt
Qualifying Distributions$72,000QualifyingDistributionsAmt
Remaining Distri From Corpus$72,000RemainingDistriFromCorpusAmt
Total Corpus$287,000TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$287,000ExcessDistriCyovToNextYrAmt
Excess From Year3$40,000ExcessFromYear3Amt
Excess From Year2$113,500ExcessFromYear2Amt
Excess From Year1$61,500ExcessFromYear1Amt
Excess From Current Year$72,000ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (12 entries)

Business Name Line2RecipientBusinessName/BusinessNameLine2TxtAddress Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmtRecipient Foundation StatusRecipientFoundationStatusTxt
OUT HOUSE
OUR HOUSE111 WALLACE BLVDYPSILANTIMI48197NONECHARITABLE CONTRIBUTION$10,000
ANN ARBOR SYMPHONY ORCHESTRA
ANN ARBOR SYMPHONY ORCHESTRA35 RESEARCH DRIVEANN ARBORMI48103NONECHARITABLE CONTRIBUTION$2,000
ENCORE THEATER
ENCORE THEATER7714 ANN ARBOR STDEXTERMI48130NONECHARITABLE CONTRIBUTION$1,500PC
PEACE NEIGHBORHOOD
PEACE NEIGHBORHOOD1111 N MAPLE RDANN ARBORMI48103NONECHARITABLE CONTRIBUTION$15,500
THE UNIVERSITY OF MICHIGAN
THE UNIVERSITY OF MICHIGAN1000 S STATE STANN ARBORMI48103NONEROGEL CANCER CENTER$15,000
PERFORMING ANIMAL WELFARE SOCIETY
PERFORMING ANIMAL WELFARE SOCIETYPO BOX 849GALTCA95632CHARITABLE CONTRIBUTION$3,000
HUMANE SOCIETY OF HURON VALLEY
HUMANE SOCIETY OF HURON VALLEY3100 CHERRY HILL RDANN ARBORMI48105NONECHARITABLE CONTRIBUTION$2,500
SHRINER'S HOSPITAL
SHRINER'S HOSPITAL2900 ROCKY POINT DRTAMPAFL33612NONECHARITABLE CONTRIBUTION$5,000
ST JUDE HOSPITAL
ST JUDE HOSPITAL501 ST JUDE PLACEMEMPHISTN38105NONECHARITABLE CONTRIBUTION$5,000
CHERRY STREET MISSION
CHERRY STREET MISSION105 17TH STREETTOLEDOOH43624NONECHARITABLE CONTRIBUTION$5,000
SALVATION ARMY - ANN ARBOR
SALVATION ARMY - ANN ARBOR100 ARBANA DRANN ARBORMI48103NONECHARITABLE CONTRIBUTION$5,000
MICHIGAN FOSTER CARE CLOSET
MICHIGAN FOSTER CARE CLOSIT37 ENTERPRISE DRANN ARBORMI49103NONECHARITABLE CONTRIBUTION$2,500
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$72,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$453RelatedOrExemptFunctionIncmAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$1,953RelatedOrExemptFunctionIncmAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$57,783RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$60,189RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$60,189TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryGPGR FEESCategoryTxt
Amt$625Amt

Gain Loss Sale Other Assets Sch GainLossSaleOtherAssetsSch

Gain Loss Sale Other Asset GainLossSaleOtherAssetGrp

FieldValueIRS element (for citing)
AssetSPDR S&P 500 TRUST ETFAssetDesc
Acquired2017-12AcquiredDt
How AcquiredPURCHASEHowAcquiredTxt
Sold2023-12SoldDt
Gross Sales Price$137,907GrossSalesPriceAmt
Basis$80,124BasisAmt
Total Net$57,783TotalNetAmt

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp

FieldValueIRS element (for citing)
Category Or ItemS&P 500 TRUST ETFCategoryOrItemTxt
Listed At Cost Or FMVAT COSTListedAtCostOrFMVCd

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryEXCISE TAXCategoryTxt
Amt$33Amt

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