BETA

E MANDELL AND BETSY DE WINDT FOUNDATION: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
E MANDELL AND BETSY DE WINDT FOUNDATION (EIN 34-1536552)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-04-24
IRS object ID
202501149349101510
Schema version
2024v5.1
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 ReturnHeader

FieldValueIRS element (for citing)
Return2025-04-24T13:28:52-05:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SIMMERLYS TAX LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line132560 CARRIAGE LANEAddressLine1Txt
CityAvon LakeCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44012ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN341536552EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1E MANDELL AND BETSY DEWINDT FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% SIMMERLYS TAX LLCInCareOfNm
Business Name ControlEMANBusinessNameControlTxt
Phone2164698070PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line116600 WARREN COURT DR Suite 307AddressLine1Txt
CityCHAGRIN FALLSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44023ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonPAMELA BURKEPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone2164698070PhoneNum
Signature2025-04-30SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSCOTT SIMMERLYPreparerPersonNm
PTINP00533581PTIN
Phone4409499194PhoneNum
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$419,165FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$0ContriRcvdRevAndExpnssAmt
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Dividends Rev And Expnss$5,604DividendsRevAndExpnssAmt
Dividends Net Invst Incm$5,598DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$46,516NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$128,651GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$46,516CapGainNetIncmNetInvstIncmAmt
Other Income Rev And Expnss$3,200OtherIncomeRevAndExpnssAmt
Total Rev And Expnss$55,320TotalRevAndExpnssAmt
Total Net Invst Incm$52,114TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$0CompOfcrDirTrstRevAndExpnssAmt
Accounting Fees Rev And Expnss$3,200AccountingFeesRevAndExpnssAmt
Other Prof Fees Rev And Expnss$7,900OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm$7,900OtherProfFeesNetInvstIncmAmt
Taxes Rev And Expnss$438TaxesRevAndExpnssAmt
Taxes Net Invst Incm$26TaxesNetInvstIncmAmt
Other Expenses Rev And Expnss$164OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl$100OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$11,702TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$7,926TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$100TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$6,250ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$6,250ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$17,952TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$7,926TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$6,350TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$37,368ExcessRevenueOverExpensesAmt
Net Investment Income$44,188NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$13,676SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$12,168SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$12,168SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY$442,891CorporateStockBOYAmt
Corporate Stock EOY$481,796CorporateStockEOYAmt
Corporate Stock EOYFMV$406,997CorporateStockEOYFMVAmt
Total Assets BOY$456,567TotalAssetsBOYAmt
Total Assets EOY$493,964TotalAssetsEOYAmt
Total Assets EOYFMV$419,165TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Capital Stock BOY$456,567CapitalStockBOYAmt
Capital Stock EOY$493,964CapitalStockEOYAmt
Tot Net Ast Or Fund Balances BOY$456,567TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$493,964TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$456,567TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$493,964TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$456,567TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$37,368ExcessRevenueOverExpensesAmt
Other Increases$29OtherIncreasesAmt
Subtotal$493,964SubtotalAmt
Tot Net Ast Or Fund Balances EOY$493,964TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (4 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdAcquiredAcquiredDtSoldSoldDtGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
SEE MERRILL STMTP2024-06-202024-12-05$25,779$24,132$1,653$1,647
SEE MERRILL STMTP2010-10-202024-02-28$101,890$57,860$44,030$44,030
CASH IN LIEUP2020-01-012024-01-31$8$8$8
SEE MERRILL STMTP2010-10-202024-02-28$974$149$825$825
FieldValueIRS element (for citing)
Capital Gain Net Income$46,516CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$614InvestmentIncomeExciseTaxAmt
Subtotal$614SubtotalAmt
Tax Based On Investment Income$614TaxBasedOnInvestmentIncomeAmt
Exempt Frgn Org Tax Wthld At Srce$0ExemptFrgnOrgTaxWthldAtSrceAmt
Total Payments And Credits$0TotalPaymentsAndCreditsAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Es Penalty$23EsPenaltyAmt
Tax Due$637TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
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
Org Report Or Register StateOHOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenfalseForm990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1SIMMERLYS TAX LLCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4409499194PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line132560 CARRIAGE LNAddressLine1Txt
CityAvon LakeCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44012ZIPCd
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
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYYes (true)UndistributedIncomePYInd
Undistributed Income PY12023UndistributedIncomePY1Yr
Undistributed Income PY22022UndistributedIncomePY2Yr
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Relying Current Ntc Dsstr Asst1Yes (X)RelyingCurrentNtcDsstrAsst1Ind
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 (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
PAMELA BURKE
16600 WARREN COURT DRCHAGRIN FALLSOH44023PRESIDENT1.0$0$0$0
E Mandell de Windt Jr
16600 WARREN COURT DRCHAGRIN FALLSOH44023SECRETARY0.5$0$0$0

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt
FieldValueIRS element (for citing)
Sum Of Program Related InvstSumOfProgramRelatedInvstGrp

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$395,775AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$10,779AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$406,554TotalFMVOfUnusedAssetsAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$406,554AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$6,098CashDeemedCharitableAmt
Net Vl Noncharitable Assets$400,456NetVlNoncharitableAssetsAmt
Minimum Investment Return$20,023MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$20,023MinimumInvestmentReturnAmt
Tax Based On Investment Income$614TaxBasedOnInvestmentIncomeAmt
Total Tax$614TotalTaxAmt
Distributable Before Adj$19,409DistributableBeforeAdjAmt
Distributable Before Ded$19,409DistributableBeforeDedAmt
Distributable As Adjusted$19,409DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$6,350ExpensesAndContributionsAmt
Program Related Invst Total$0ProgramRelatedInvstTotalAmt
Charitable Assets Acquis Paid$0CharitableAssetsAcquisPaidAmt
Set Aside Suitability Test$0SetAsideSuitabilityTestAmt
Set Aside Cash Distri Test$0SetAsideCashDistriTestAmt
Qualifying Distributions$6,350QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$19,409DistributableAsAdjustedAmt
Undistributed Income PY$16,419UndistributedIncomePYAmt
Prior Year12022PriorYear1Yr
Prior Year22021PriorYear2Yr
Prior Year32020PriorYear3Yr
Total For Prior Years$8,195TotalForPriorYearsAmt
Excess Distribution Cyov Yr1$0ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$0TotalExcessDistributionCyovAmt
Qualifying Distributions$6,350QualifyingDistributionsAmt
Applied To Year1$6,350AppliedToYear1Amt
Remaining Distri From Corpus$0RemainingDistriFromCorpusAmt
Excess Distri Cyov App CY Corpus$0ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$0ExcessDistributionCyovAppCYAmt
Total Corpus$0TotalCorpusAmt
Prior Year Undistributed Incm$8,195PriorYearUndistributedIncmAmt
Taxable1$8,195Taxable1Amt
Taxable2$10,069Taxable2Amt
Undistributed Income CY$19,409UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$0ExcessDistriCyovToNextYrAmt
Excess From Current Year$0ExcessFromCurrentYearAmt
FieldValueIRS element (for citing)
Private Operating FoundationsPrivateOperatingFoundationsGrp

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (13 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
CATCH
3011 W GRAND BLVDDETROITMI48202NONEPUBLIC CHARITYGENERAL FUND$1,000
FLORIDA ART & DANCE CO
938 SE CENTRAL PKWYSTUARTFL34994NONEPUBLIC CHARITYGENERAL FUND$250
HOME 2 HOME CANINE ORPHANAGE
2549 HOHAN RDPACIFICMO63069NONEPUBLIC CHARITYGENERAL FUND$1,000
COUNCIL OF AGING MARTIN CO
900 SE SALERNO RDSTUARTFL34997NONEPUBLIC CHARITYGENERAL FUND$500
LYRIC THEATER
11601 LORAIN RDCLEVELANDOH44111NONEPUBLIC CHARITYGENERAL FUND$250
KIWANIS CLUB
2484 SE BONITA STSTUARTFL34997NONEPUBLIC CHARITYGENERAL FUND$500
JMU FOUNDATION
800 S MAIN STHARRISONBURGVA22807NONEPUBLIC CHARITYGENERAL FUND$500
JULIET GRACE SMITH FDN
PO BOC 7407ARLINGTONVA22207NONEPCGENERAL FUND$500
PINE SCHOOL
12350 SE FEDERAL HWYHOBE SOUNDFL33455NONEPCGENERAL FUND$250
ARLINGTON SOCCER Assn
5310 WILSON BLVDARLINGTONVA22205NONEPCGENERAL FUND$500
STARSTRUCK ACADEMY
2101 S KANNER HWYSTAURTFL34994NONEPCGENERAL FUND$250
TREAURE COAST HOSPICE
1201 SE INDIAN STSTUARTFL34997NONEPCGENERAL FUND$250
PROMISE KEEPERS
PO BOX63570COLORADO SPRINGSCO80962NONEPCGENERAL FUND$500
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$6,250TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

FieldValueIRS element (for citing)
Fees Contracts From Govt AgFeesContractsFromGovtAgGrp
Membership Dues And AssmntMembershipDuesAndAssmntGrp
Int On Sav And Temp Cash InvstIntOnSavAndTempCashInvstGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$5,604ExclusionAmt

Net Rntl Incm Re Debt Fincd Prop NetRntlIncmReDebtFincdPropGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
FieldValueIRS element (for citing)
Net Rntl Incm Re Not Debt Fincd PropNetRntlIncmReNotDebtFincdProp
Net Rental Income Personal PropNetRentalIncomePersonalPropGrp
Other Investment IncomeOtherInvestmentIncomeGrp

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion$46,516ExclusionAmt

Net Income Loss From Special Evt NetIncomeLossFromSpecialEvtGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
FieldValueIRS element (for citing)
Gross Profit Loss Sls Of InvntryGrossProfitLossSlsOfInvntryGrp

Other Revenue Described OtherRevenueDescribedGrp

FieldValueIRS element (for citing)
DescMISC INCOMEDesc
Exclusion$3,200ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$55,320ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$55,320TotalIncomeProducingActyAmt

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

Depreciation Schedule DepreciationSchedule

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
OH FILING FEE$100$100
ML ANNUAL SERVICE FEES$64

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail

FieldValueIRS element (for citing)
Desceaton corpDesc
Revenue And Expenses Per Books$3,200RevenueAndExpensesPerBooksAmt

Other Increases Schedule OtherIncreasesSchedule

Other Increases Detail OtherIncreasesDetail

FieldValueIRS element (for citing)
DescBOOK/TAX TIMING DIFFERENCEDesc
Amt$29Amt

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryINVESTMENT MGT FEESCategoryTxt
Amt$7,900Amt
Net Investment Income$7,900NetInvestmentIncomeAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmt
FOREIGN TAXES ON INVEST INCOME$26$26
EXCISE TAX - INVESTMENT INCOME$412

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