JAMES N COST FOUNDATION: Form 990PF, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- JAMES N COST FOUNDATION (EIN 94-3270447)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-05-07
- IRS object ID
- 202411289349102391
- 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
- Form 990-PF
- Expenditure Responsibility Stmt
- Investments Corp Stock Schedule
- Investments Other Schedule2
- Legal Fees Schedule
- Other Expenses Schedule
- Other Liabilities Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-05-07T10:20:24-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 411411978 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LATHROP GPM LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 80 South 8th Street 3100 IDS Center | AddressLine1Txt |
| City | Minneapolis | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55402 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 943270447 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The James N Cost Foundation | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | JAME | BusinessNameControlTxt |
| Phone | 5055773558 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2511 Alamosa Drive | AddressLine1Txt |
| City | Santa Fe | CityNm |
| State Abbreviation | NM | StateAbbreviationCd |
| ZIP | 87505 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Amy L Cost | PersonNm |
| Person Title | Trustee | PersonTitleTxt |
| Phone | 5055773558 | PhoneNum |
| Signature | 2024-05-07 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Amy | PersonFirstNm |
| Person Last | Cost | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Julie A Frommelt | PreparerPersonNm |
| PTIN | P01355102 | PTIN |
| Phone | 6126323000 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $442,211 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $0 | ContriRcvdRevAndExpnssAmt |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Interest On Sav Rev And Expnss | $36 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $36 | InterestOnSavNetInvstIncmAmt |
| Dividends Rev And Expnss | $14,926 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $14,926 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $5,918 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $8,386 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $5,918 | CapGainNetIncmNetInvstIncmAmt |
| Total Rev And Expnss | $20,880 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $20,880 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $0 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $0 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $0 | CompOfcrDirTrstDsbrsChrtblAmt |
| Legal Fees Rev And Expnss | $2,883 | LegalFeesRevAndExpnssAmt |
| Legal Fees Net Invst Incm | $0 | LegalFeesNetInvstIncmAmt |
| Legal Fees Dsbrs Chrtbl | $2,883 | LegalFeesDsbrsChrtblAmt |
| Taxes Rev And Expnss | $613 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $0 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $613 | TaxesDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $25 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $0 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $25 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $3,521 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $3,521 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $21,000 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $21,000 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $24,521 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $24,521 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$3,641 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $20,880 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | -$3,601 | CashBOYAmt |
| Cash EOY | $11,318 | CashEOYAmt |
| Cash EOYFMV | $11,318 | CashEOYFMVAmt |
| Sav And Temp Cash Invst BOY | $24,589 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $11,497 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $11,497 | SavAndTempCashInvstEOYFMVAmt |
| Corporate Stock BOY | $159,581 | CorporateStockBOYAmt |
| Corporate Stock EOY | $157,113 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $395,537 | CorporateStockEOYFMVAmt |
| Other Investments BOY | $15,941 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $15,941 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $23,859 | OtherInvestmentsEOYFMVAmt |
| Total Assets BOY | $196,510 | TotalAssetsBOYAmt |
| Total Assets EOY | $195,869 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $442,211 | TotalAssetsEOYFMVAmt |
| Other Liabilities BOY | $18,000 | OtherLiabilitiesBOYAmt |
| Other Liabilities EOY | $21,000 | OtherLiabilitiesEOYAmt |
| Total Liabilities BOY | $18,000 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $21,000 | TotalLiabilitiesEOYAmt |
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
| No Donor Rstr Net Assests BOY | $178,510 | NoDonorRstrNetAssestsBOYAmt |
| No Donor Rstr Net Assests EOY | $174,869 | NoDonorRstrNetAssestsEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $178,510 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $174,869 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $196,510 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $195,869 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $178,510 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$3,641 | ExcessRevenueOverExpensesAmt |
| Other Increases | $0 | OtherIncreasesAmt |
| Subtotal | $174,869 | SubtotalAmt |
| Other Decreases | $0 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $174,869 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (4 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|---|
| 158 AT&T Inc | P | 2023-01-10 | $3,058 | $1,079 | $1,979 | $1,979 |
| 10 Abbvie Inc | P | 2023-01-10 | $1,595 | $926 | $669 | $669 |
| 10 Becton Dickinson & Co | P | 2023-01-10 | $2,560 | $239 | $2,321 | $2,321 |
| 10 ConocoPhillips | P | 2023-01-10 | $1,173 | $224 | $949 | $949 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $5,918 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $290 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $290 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $290 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $400 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $0 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $400 | TotalPaymentsAndCreditsAmt |
| Es Penalty | $0 | EsPenaltyAmt |
| Overpayment | $110 | OverpaymentAmt |
| Applied To ES Tax | $110 | AppliedToESTaxAmt |
| Refund | $0 | RefundAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | 0 | LegislativePoliticalActyInd |
| More Than100 Spent | 0 | MoreThan100SpentInd |
| Form1120 POL Filed | 0 | Form1120POLFiledInd |
| Section4955 Organization Tax | $0 | Section4955OrganizationTaxAmt |
| Section4955 Managers Tax | $0 | Section4955ManagersTaxAmt |
| Tax Reimbursed | $0 | TaxReimbursedAmt |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | 0 | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (1) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (1) | AtLeast5000InAssetsInd |
| Org Report Or Register State | MN | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (1) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | 0 | PrivateOperatingFoundationInd |
| New Substantial Contributors | 0 | NewSubstantialContributorsInd |
| Own Controlled Entity | 0 | OwnControlledEntityInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (1) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Amy L Cost | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5055773558 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2511 Alamosa Drive | AddressLine1Txt |
| City | Santa Fe | CityNm |
| State Abbreviation | NM | StateAbbreviationCd |
| ZIP | 87505 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | 0 | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | 0 | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | 0 | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | 0 | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | 0 | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | 0 | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | 0 | PaymentToGovernmentOfficialInd |
| Uncorrected Prior Acts | 0 | UncorrectedPriorActsInd |
| Undistributed Income PY | 0 | UndistributedIncomePYInd |
| Business Holdings | 0 | BusinessHoldingsInd |
| Jeopardy Investments | 0 | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | 0 | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | 0 | InfluenceLegislationInd |
| Influence Election | 0 | InfluenceElectionInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Noncharitable Purpose | 0 | NoncharitablePurposeInd |
| Transactions Fail To Qlfy As Exc | Yes (1) | TransactionsFailToQlfyAsExcInd |
| Maintained Expenditure Rspns | Yes (1) | MaintainedExpenditureRspnsInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|---|---|---|---|
| Amy L Cost | ||||||||
| 2511 Alamosa Drive | Santa Fe | NM | 87505 | Trustee | 1.00 | $0 | $0 | $0 |
| James A Cost | ||||||||
| 27 Blue Jay Drive | Santa Fe | NM | 87506 | Trustee | 0.25 | $0 | $0 | $0 |
| Heidi Cost | ||||||||
| 27 Blue Jay Drive | Santa Fe | NM | 87506 | Trustee | 0.25 | $0 | $0 | $0 |
| Holly Cost | ||||||||
| 287 Fair Oaks | San Francisco | CA | 94114 | Trustee | 0.25 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Other Employee Paid Over50k | 0 | OtherEmployeePaidOver50kCnt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
| Contractor Paid Over50k | 0 | ContractorPaidOver50kCnt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $414,240 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $8,094 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $422,334 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $422,334 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $6,335 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $415,999 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $20,800 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $20,800 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $290 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $290 | TotalTaxAmt |
| Distributable Before Adj | $20,510 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $20,510 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $20,510 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $24,521 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $24,521 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $20,510 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr5 | $4,906 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $5,593 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $2,482 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $7,835 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $6,268 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $27,084 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $24,521 | QualifyingDistributionsAmt |
| Applied To Year1 | $0 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $20,510 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $4,011 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $31,095 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $0 | PriorYearUndistributedIncmAmt |
| Prior Year Deficiency Or Tax | $0 | PriorYearDeficiencyOrTaxAmt |
| Taxable1 | $0 | Taxable1Amt |
| Taxable2 | $0 | Taxable2Amt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Corpus Distri170b1 E Or4942g3 | $0 | CorpusDistri170b1EOr4942g3Amt |
| Excess Distri Cyov From Yr5 | $4,906 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $26,189 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $5,593 | ExcessFromYear4Amt |
| Excess From Year3 | $2,482 | ExcessFromYear3Amt |
| Excess From Year2 | $7,835 | ExcessFromYear2Amt |
| Excess From Year1 | $6,268 | ExcessFromYear1Amt |
| Excess From Current Year | $4,011 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (8 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|
| La Familia Medical Center | ||||||
| 1035 Alto Street | Santa Fe | NM | 87501 | Public | General Operating | $4,200 |
| Santa Fe Solace Crisis Treatment Center | ||||||
| 6901 Valentine Way | Santa Fe | NM | 87507 | Public | General Operating | $2,100 |
| Planned Parenthood of New Mexico | ||||||
| 719 San Mateo | Albuquerque | NM | 87108 | Public | General Operating | $2,100 |
| Vallecitos Mountain Retreat Center | ||||||
| PO Box 4051 | Dugangeo | CA | 81302 | Public | General Operating | $3,000 |
| Hekab Be Biblioteca | ||||||
| 306 St Andrew Road | Newport Beach | CA | 92663 | Public | General Operating | $2,000 |
| Reunity Resources | ||||||
| 1829 San Ysidro Crossing | Santa Fe | NM | 87507 | Public | General Operating | $1,200 |
| Birth Companions Community Center | ||||||
| 29 San Juan Avenue | San Francisco | CA | 94112 | Public | General Operating | $4,200 |
| World Food Program USA | ||||||
| 1750 H St NW Ste 500 | Washington | DC | 20006 | Public | General Operating | $2,200 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $21,000 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $36 | ExclusionAmt |
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $14,926 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $5,918 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $20,880 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $20,880 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | 0 | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | 0 | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | 0 | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | 0 | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | 0 | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | 0 | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | 0 | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | 0 | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | 0 | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | 0 | RelationshipsNonchrtblEOInd |
Expenditure Responsibility Stmt ExpenditureResponsibilityStmt
Expenditure Responsibility ExpenditureResponsibilityGrp
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Charles Piper Cost Foundation (EIN 41-1635764) | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2950 Avalon Avenue | AddressLine1Txt |
| City | Berkeley | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94705 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant | 2020-01-08 | GrantDt |
| Grant | $635,546 | GrantAmt |
| Purpose Of Grant | The purpose of the grant was to further religious, charitable, scientific, literary, and educational purposes within the meaning of Section 501(c)(3) of the Internal Revenue Code. | PurposeOfGrantTxt |
| Expended By Grantee | $31,492 | ExpendedByGranteeAmt |
| Any Diversion By Grantee | No diversion to best of Foundation's knowledge after review of the reports. | AnyDiversionByGranteeTxt |
| Dates Of Reports By Grantee | 12/26/2023 | DatesOfReportsByGranteeTxt |
| Verification | 2023-12-26 | VerificationDt |
| Results Of Verification | To the best of the Foundation's knowledge after review of the reports, no portion of the granted funds has been diverted from the purpose of the grant as set forth above. | ResultsOfVerificationTxt |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp (31 entries)
| StockStockNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| 90 Abbvie Inc. | $8,334 | $13,947 |
| 30 Adobe Sys Inc | $131 | $17,898 |
| 100 Becton Dickinson Co | $2,392 | $24,383 |
| 20 Blackrock Inc. | $11,391 | $16,236 |
| 200 Bristol-Myers Squibb Co. | $4,932 | $10,262 |
| 800 CHS Inc. 8% pfd | $20,607 | $24,752 |
| 120 Cisco Systems Inc. | $2,244 | $6,062 |
| 160 Cohen & Steers REIT | $1,279 | $3,226 |
| 200 Cohen & Steers Infrast | $2,318 | $4,248 |
| 200 Conoco Phillips | $4,470 | $23,214 |
| 160 Dominion Res Inc. VA New | $6,469 | $7,520 |
| 66 Duke Energy Corp New | $3,157 | $6,405 |
| 230 EOG Resources Inc. | $1,962 | $27,819 |
| 160 JP Morgan Chase & Co. | $5,638 | $27,216 |
| 160 Kayne Anderson MLP | $2,420 | $1,405 |
| 80 Kimberly Clark Corp | $3,801 | $9,721 |
| 400 Kinder Morgan Holdco LLC | $11,820 | $7,056 |
| 240 Leggett & Platt Inc. | $5,148 | $6,281 |
| 80 Medtronic PLC | $6,156 | $6,590 |
| 110 Microsoft Corp | $1,818 | $41,364 |
| 200 Pfizer Inc. | $1,612 | $5,758 |
| 100 Phillips 66 | $1,328 | $13,314 |
| 150 Procter & Gamble | $5,656 | $21,981 |
| 70 Schlumberget Ltd | $2,214 | $3,643 |
| 150 Target Corp | $8,737 | $21,363 |
| 150 Texas Instruments Inc. | $4,041 | $25,569 |
| 100 Verizon | $5,326 | $3,770 |
| 200 Viatris Inc. | $3,142 | $2,166 |
| 100 Walgreen Boots Alli | $3,820 | $2,611 |
| 300 Newmont Corp | $6,470 | $4,139 |
| 200 Royalty Pharma PLC | $8,280 | $5,618 |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp (3 entries)
| Category Or ItemCategoryOrItemTxt | Listed At Cost Or FMVListedAtCostOrFMVCd | Book ValueBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| 80 Alexandria Real Est Eqty REIT | AT COST | $3,410 | $10,142 |
| 120 IShares S&P Us Pfd Fund | AT COST | $2,283 | $3,743 |
| 150 Vanguard International | AT COST | $10,248 | $9,974 |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | Lathrop GPM LLP | CategoryTxt |
| Legal Fees | $2,883 | LegalFeesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $2,883 | DisbursementsCharitablePrpsAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | State of Minnesota Charities Division Filing Fee | Desc |
| Revenue And Expenses Per Books | $25 | RevenueAndExpensesPerBooksAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $25 | DisbursementsCharitablePrpsAmt |
Other Liabilities Schedule OtherLiabilitiesSchedule
Other Liabilities Detail OtherLiabilitiesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Outstanding Checks | Desc |
| BOY Book Value | $18,000 | BOYBookValueAmt |
| EOY Book Value | $21,000 | EOYBookValueAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| 2023 Estimated Excise Tax | $400 | $0 | $400 |
| 2022 Excise Tax | $213 | $0 | $213 |
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