THE ROYER FAMILY CHARITABLE FOUNDATION: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
THE ROYER FAMILY CHARITABLE FOUNDATION (EIN 94-3447665)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-05-10
IRS object ID
202411319349101716
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)
Return2024-05-10T11:36:41-04:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN260006710PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1GIFT CPASBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11205 MANOR DRIVE SUITE 100AddressLine1Txt
CityMECHANICSBURGCityNm
State AbbreviationPAStateAbbreviationCd
ZIP17055ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN943447665EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE ROYER FAMILY CHARITABLEBusinessNameLine1Txt
Business Name Line2FOUNDATIONBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlROYEBusinessNameControlTxt
Phone7174131448PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11204 EMPIRE CIRCLEAddressLine1Txt
CityLANCASTERCityNm
State AbbreviationPAStateAbbreviationCd
ZIP17601ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonREBECCA R FUCHSPersonNm
Person TitlePRESIDENT/TREASURERPersonTitleTxt
Phone7175122924PhoneNum
Signature2024-05-08SignatureDt

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstREBECCA RPersonFirstNm
Person LastFUCHSPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJAMES J BRUZGA CPAPreparerPersonNm
PTINP00354532PTIN
Phone7177663555PhoneNum
Preparation2024-04-29PreparationDt
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$8,100,677FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$39,595ContriRcvdRevAndExpnssAmt
Dividends Rev And Expnss$115,808DividendsRevAndExpnssAmt
Dividends Net Invst Incm$115,808DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$272,535NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$377,730GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$272,535CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$427,938TotalRevAndExpnssAmt
Total Net Invst Incm$388,343TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$31,850CompOfcrDirTrstRevAndExpnssAmt
Comp Ofcr Dir Trst Dsbrs Chrtbl$31,850CompOfcrDirTrstDsbrsChrtblAmt
Accounting Fees Rev And Expnss$1,355AccountingFeesRevAndExpnssAmt
Taxes Rev And Expnss$3,250TaxesRevAndExpnssAmt
Trav Conf Meeting Rev And Expnss$1,385TravConfMeetingRevAndExpnssAmt
Other Expenses Rev And Expnss$510OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$38,350TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$31,850TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$484,399ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$484,399ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$522,749TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$516,249TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$94,811ExcessRevenueOverExpensesAmt
Net Investment Income$388,343NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$33,333SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$48,179SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$48,179SavAndTempCashInvstEOYFMVAmt
Other Investments BOY$2,561,315OtherInvestmentsBOYAmt
Other Investments EOY$2,451,658OtherInvestmentsEOYAmt
Other Investments EOYFMV$8,052,498OtherInvestmentsEOYFMVAmt
Total Assets BOY$2,594,648TotalAssetsBOYAmt
Total Assets EOY$2,499,837TotalAssetsEOYAmt
Total Assets EOYFMV$8,100,677TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Retained Earning BOY$2,594,648RetainedEarningBOYAmt
Retained Earning EOY$2,499,837RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$2,594,648TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$2,499,837TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$2,594,648TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$2,499,837TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$2,594,648TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$94,811ExcessRevenueOverExpensesAmt
Subtotal$2,499,837SubtotalAmt
Tot Net Ast Or Fund Balances EOY$2,499,837TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (3 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdAcquiredAcquiredDtSoldSoldDtGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
VANGUARD MATERIALSP2010-01-012023-09-08$142,983$53,409$89,574$89,574
VANGUARD SMALL CAP GROWTH ETFP2010-01-012023-09-08$113,074$29,033$84,041$84,041
VANGUARD TTL STK MKT ETFP2010-01-012023-09-08$121,673$22,753$98,920$98,920
FieldValueIRS element (for citing)
Capital Gain Net Income$272,535CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$5,398InvestmentIncomeExciseTaxAmt
Subtotal$5,398SubtotalAmt
Tax Based On Investment Income$5,398TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$4,930EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$4,930TotalPaymentsAndCreditsAmt
Tax Due$468TaxDueAmt

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
Org Report Or Register StatePAOrgReportOrRegisterStateCd
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 BooksREBECCA R FUCHSIndividualWithBooksNm
Phone7174131448PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line11204 EMPIRE CIRCLEAddressLine1Txt
CityLANCASTERCityNm
State AbbreviationPAStateAbbreviationCd
ZIP176011658ZIPCd
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 PrsnYes (true)PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Acts Fail To Qlfy As ExceptionsfalseActsFailToQlfyAsExceptionsInd
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
WILLIAM H ROYER
2324 SOUTH GILINGER ROADLAFAYETTE HILLSPA19444VICE-PRES FI6.00$10,600$0$0
REBECCA R FUCHS
1204 EMPIRE CIRCLELANCASTERPA176011658PRESIDENT/TR5.00$10,450$0$0
JONATHAN ROYER
6 TRUFFLE GLEN RDMECHANICSBURGPA17050AUDIT COMMIT1.00$3,150$0$0
MARGARET HASTINGS
27 PAL ROADSHREWSBURYMA01545SECRETARY1.00$5,650$0$0
HALEY ROYER
2734 SEVIER STDURHAMNC27705DIRECTOR1.00$2,000$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$7,643,668AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$55,297AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$7,698,965TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$7,698,965AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$115,484CashDeemedCharitableAmt
Net Vl Noncharitable Assets$7,583,481NetVlNoncharitableAssetsAmt
Minimum Investment Return$379,174MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$379,174MinimumInvestmentReturnAmt
Tax Based On Investment Income$5,398TaxBasedOnInvestmentIncomeAmt
Total Tax$5,398TotalTaxAmt
Distributable Before Adj$373,776DistributableBeforeAdjAmt
Distributable Before Ded$373,776DistributableBeforeDedAmt
Distributable As Adjusted$373,776DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$516,249ExpensesAndContributionsAmt
Qualifying Distributions$516,249QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$373,776DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$112,943ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$120,390ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$120,927ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$202,031ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$112,921ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$669,212TotalExcessDistributionCyovAmt
Qualifying Distributions$516,249QualifyingDistributionsAmt
Applied To Current Year$373,776AppliedToCurrentYearAmt
Remaining Distri From Corpus$142,473RemainingDistriFromCorpusAmt
Total Corpus$811,685TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$112,943ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$698,742ExcessDistriCyovToNextYrAmt
Excess From Year4$120,390ExcessFromYear4Amt
Excess From Year3$120,927ExcessFromYear3Amt
Excess From Year2$202,031ExcessFromYear2Amt
Excess From Year1$112,921ExcessFromYear1Amt
Excess From Current Year$142,473ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerKENNETH R ROYERContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (10 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmtAddress Line1RecipientForeignAddress/AddressLine1TxtCityRecipientForeignAddress/CityNmCountryRecipientForeignAddress/CountryCd
ARMS AROUND AFRICA
121 WEST BROADWAYRED LIONPA173562103N/ANONECOMMUNITY & RURAL DEVELOP WORK$12,579
BRETHREN HOUSING ASSOCIATION
219 HUMMEL STREETHARRISBURGPA17104N/ANONEPRGRM FOR HOMELESS TO SELF-SUFFICIEN$25,000
CHURCH OF THE BRETHREN
1451 DUNDEE AVENUEELGINIL60120N/ANONEFOR MEDICAL CLINICS & COMM DEV PROJS$135,000
FOUND IN TRANSLATION
649 MASSACHUSETTS AVENUECAMBRIDGEMA02139N/ANONESUPPORT FOR IMMIGRANT TRAIN. & EDUC.$55,000
HORIZONS PROGRAM
725 HAMILTON ROADLANCASTERPA17601N/ANONESUMMER PRGRM FOR LOW-INCOME CHILDREN$20,000
REFUGE PLACE INTERNATIONAL
N/ANONEHEALTH CARE TO PEOPLE OF LIBERIA$130,000SMYTH ROADMONROVIALI
FAITH HEALING DEVELOPMNT ORG
N/ANONEPURCHASE OF FOOD FOR WOMEN & CHILDRN$38,7096 WALNSLEY BERRY STREETFREETOWNSL
AFCAIDS
1520 GREENING LANEHARRISBURGPA17110N/ANONECONSTRUCTION OF GREENHOUSE IN CONGO$14,000
DOMESTIC VIOLENCE SERVICES
PO BOX 1039CARLISLEPA17013N/ANONEASSIST VICTIMS OF DOMESTIC VIOLENCE$6,000
RURAL YOUTH DEVELOPMENT ORGANIZATIO
N/ANONEAGRICULTURAL PROGRAMS$48,111179 BO TAIMA HIGHWAYKANDEH TOWN BO DISTRISL
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$484,399TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$115,808ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion$272,535ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$388,343ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$388,343TotalIncomeProducingActyAmt

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

Schedule B IRS990ScheduleB

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
General RuleYes (X)GeneralRuleInd

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
Contributor1ContributorNum
Contributor PersonKENNETH R ROYERContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line143 ASPEN DRIVEAddressLine1Txt
CityMANHEIMCityNm
State AbbreviationPAStateAbbreviationCd
ZIP17545ZIPCd
FieldValueIRS element (for citing)
Total Contributions$39,595TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryINDIRECT ACCOUNTING FEESCategoryTxt
Amt$1,355Amt

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp

FieldValueIRS element (for citing)
Category Or ItemVANGUARD MUTUAL FUNDS, ETFS & STOCKSCategoryOrItemTxt
Listed At Cost Or FMVAT COSTListedAtCostOrFMVCd
Book Value$2,451,658BookValueAmt
EOYFMV$8,052,498EOYFMVAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt
EXPENSES
OFFICE EXPENSE$510

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryFORM 990-PF EXCISE TAXCategoryTxt
Amt$3,250Amt

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