SHELLBROOK FOUNDATION: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
SHELLBROOK FOUNDATION (EIN 33-0869364)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-04-02
IRS object ID
202430939349100628
Schema version
2023v5.0
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)
Return2024-04-02T12:39:30-07:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN770441609PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Fitzpatrick Professional Accountancy CorpBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1755 Santa Rosa St Ste 200AddressLine1Txt
CitySan Luis ObispoCityNm
State AbbreviationCAStateAbbreviationCd
ZIP93401ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN330869364EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SHELLBROOK FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSHELBusinessNameControlTxt
Phone9492751320PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line17574 PASEO VISTAAddressLine1Txt
CityMONTEREYCityNm
State AbbreviationCAStateAbbreviationCd
ZIP93940ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonWARREN LYONSPersonNm
Person TitleTreasurerPersonTitleTxt
Signature2024-04-02SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstWARRENPersonFirstNm
Person LastLYONSPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonPAMELA FITZPATRICK CPAPreparerPersonNm
PTINP00823320PTIN
Phone8057810688PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
Federated Assurance LevelFAL1FederatedAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$23,749FMVAssetsEOYAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Dividends Rev And Expnss$20,534DividendsRevAndExpnssAmt
Dividends Net Invst Incm$20,534DividendsNetInvstIncmAmt
Dividends Adj Net Incm$20,534DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss-$3,569NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$16,519GrossSalesPriceAmt
Total Rev And Expnss$16,965TotalRevAndExpnssAmt
Total Net Invst Incm$20,534TotalNetInvstIncmAmt
Total Adj Net Incm$20,534TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$1,625AccountingFeesRevAndExpnssAmt
Accounting Fees Chrtbl Prps$1,625AccountingFeesChrtblPrpsAmt
Taxes Rev And Expnss$317TaxesRevAndExpnssAmt
Taxes Dsbrs Chrtbl$317TaxesDsbrsChrtblAmt
Other Expenses Rev And Expnss$25OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl$25OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$1,967TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$1,967TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$28,275ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$28,275ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$30,242TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$30,242TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$13,277ExcessRevenueOverExpensesAmt
Net Investment Income$20,534NetInvestmentIncomeAmt
Adjusted Net Income$20,534AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$16,938SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$23,749SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$23,749SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY$455,739CorporateStockBOYAmt
Corporate Stock EOY$595,181CorporateStockEOYAmt
Other Investments BOY$165,826OtherInvestmentsBOYAmt
Other Investments EOY$169,580OtherInvestmentsEOYAmt
Total Assets BOY$638,503TotalAssetsBOYAmt
Total Assets EOY$788,510TotalAssetsEOYAmt
Total Assets EOYFMV$23,749TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$638,503NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$788,510NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$638,503TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$788,510TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$638,503TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$788,510TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$638,503TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$13,277ExcessRevenueOverExpensesAmt
Other Increases$163,284OtherIncreasesAmt
Subtotal$788,510SubtotalAmt
Tot Net Ast Or Fund Balances EOY$788,510TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp

FieldValueIRS element (for citing)
Property607 BNY MELLON MIDCAP INDPropertyDesc
How AcquiredPHowAcquiredCd
Acquired2007-06-21AcquiredDt
Sold2023-04-10SoldDt
Gross Sales Price$16,519GrossSalesPriceAmt
Cost Or Other Basis$20,088CostOrOtherBasisAmt
Gain Or Loss-$3,569GainOrLossAmt
Gains Minus Excess Or Losses-$3,569GainsMinusExcessOrLossesAmt
FieldValueIRS element (for citing)
Capital Gain Net Income-$3,569CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$285InvestmentIncomeExciseTaxAmt
Subtotal$285SubtotalAmt
Tax Based On Investment Income$285TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$360EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$360TotalPaymentsAndCreditsAmt
Overpayment$75OverpaymentAmt
Applied To ES Tax$75AppliedToESTaxAmt

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 SatisfiedfalseSection508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateCAOrgReportOrRegisterStateCd
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

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1WARREN LYONSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone9492751320PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line17574 PASEO VISTAAddressLine1Txt
CityMONTEREYCityNm
State AbbreviationCAStateAbbreviationCd
ZIP93940ZIPCd
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
Acts Fail To Qlfy As ExceptionsfalseActsFailToQlfyAsExceptionsInd
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
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 (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
CECILE LYONS
1703 EAST VALLEY RDSANTA BARBARACA93108President0.25$0
WARREN LYONS
620 FIFTH STREET EASTSONOMACA95476Treasurer0.50$0
BROOKE PRINCE
1703 EAST VALLEY RDSANTA BARBARACA93108Secretary0.25$0
RACHELLE LAPRADE
163 CLATTER VALLEY RDBRIDGEWATERCT06752V. President0.25$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

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
Reduction Claimed$0ReductionClaimedAmt
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$285TaxBasedOnInvestmentIncomeAmt
Total Tax$285TotalTaxAmt
Distributable Before Adj$285DistributableBeforeAdjAmt
Distributable Before Ded$285DistributableBeforeDedAmt
Distributable As Adjusted$0DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$30,242ExpensesAndContributionsAmt
Qualifying Distributions$30,242QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$0DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$23,570ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$29,732ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$39,236ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$28,570ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$34,617ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$155,725TotalExcessDistributionCyovAmt
Qualifying Distributions$30,242QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Remaining Distri From Corpus$30,242RemainingDistriFromCorpusAmt
Total Corpus$185,967TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$23,570ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$162,397ExcessDistriCyovToNextYrAmt
Excess From Year4$29,732ExcessFromYear4Amt
Excess From Year3$39,236ExcessFromYear3Amt
Excess From Year2$28,570ExcessFromYear2Amt
Excess From Year1$34,617ExcessFromYear1Amt
Excess From Current Year$30,242ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (9 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
PARTNERS IN SCHOOL INNOVATION
1060 TENNESSEE STREETSAN FRANCISCOCA94107NONENoGeneral Support$750
STANFORD UNIVERSITY
P O BOX 20466STANFORDCA94305NONEEOFEducation Enhancement$5,000
YALE UNIVERSITY
P O BOX 2038NEW HAVENCT06521NONEEOFEducation Enhancement$2,500
SANTA BARBARA CHANNELKEEPER
714 BOND AVESANTA BARBARACA93103NONENoGeneral Purposes$1,025
MIDDLEBURY COLLEGE
14 OLD CHAPEL RDMIDDLEBURYVT05753NONENOEducation Enhancement$2,500
MONTECITO UNION SCHOOL FOUNDATION
PO BOX 5561SANTA BARBARACA93150NONENOGENERAL SUPPORT$5,000
TAFT SCHOOL
110 WOODBURY ROADWATERTOWNCT06795NONENOGENERAL SUPPORT$5,000
BOWDOIN
85 FEDERAL STREETBRUNSWICKME04011NONENOGENERAL SUPPORT$5,000
BRIDGEWATER LAND TRUST
PO BOX 8BRIDGEWATERCT06752NONENOGeneral Support$1,500
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$28,275TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$20,534ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm-$3,569RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$20,534ExclusionAmt
Related Or Exempt Function Incm-$3,569RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$16,965TotalIncomeProducingActyAmt

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)
CategoryACCOUNTING FEESCategoryTxt
Amt$1,625Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$1,625DisbursementsCharitablePrpsAmt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp (9 entries)

StockStockNmEOY Book ValueEOYBookValueAmt
1019.516 Sh BNY Mellon S&P 500 (11/09/04$52,046
607.99 Sh BNY Mellon Mid Cap (6/22/07)
500 Sh Microsoft 11/10/04@12/31/11$188,020
338.112 Sh Dodge & Cox (8/01/04)$34,227
600 SH AFLAC Inc (1/25/13)$49,500
560 Sh Apple Inc (3/5/13)$107,817
400 Sh Apple Inc (1/3/17)$77,012
140 SH APPLE INC (3/7/13)$26,954
6409.0960 FIDELITY FLOATING RATE H$59,605

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp (6 entries)

Category Or ItemCategoryOrItemTxtListed At Cost Or FMVListedAtCostOrFMVCdBook ValueBookValueAmt
1000 Sh Ishares Select Div FD 7-9/2012FMV$117,220
650 SH Pimco Exchange Traded FDFMV
500 Sh SPDR Euro Stoxx 50 ETF (4/19/13)FMV$23,905
300 Sh SPDR Euro Stoxx 50 ETF (5/10/13)FMV$14,343
500 Sh Cohen & Steers Reit (1/11/05)FMV$10,080
200 Sh Cohen & Steers Reit (2/24/05)FMV$4,032

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

FieldValueIRS element (for citing)
DescFILING FEESDesc
Revenue And Expenses Per Books$25RevenueAndExpensesPerBooksAmt
Disbursements Charitable Prps$25DisbursementsCharitablePrpsAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryIRSCategoryTxt
Amt$317Amt
Disbursements Charitable Prps$317DisbursementsCharitablePrpsAmt

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