BETA

ALISON FOUNDATION: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
ALISON FOUNDATION (EIN 20-0226054)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-05-20
IRS object ID
202411419349100226
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)
Return2024-05-20T18:07:47-04:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN743257877PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MERCER GLOBAL ADVISORS INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11200 17TH STREET SUITE 500AddressLine1Txt
CityDENVERCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80202ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN200226054EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ALISON FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlALISBusinessNameControlTxt
Phone5857385388PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1535 DEAN ST APT 908AddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11217ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDANIEL FIELDINGPersonNm
Person TitleSECRETARYPersonTitleTxt
Signature2024-05-13SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstDANIELPersonFirstNm
Person LastFIELDINGPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonPAUL PETROSINOPreparerPersonNm
PTINP00443720PTIN
Phone8555101040PhoneNum
Preparation2024-05-20PreparationDt
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$30,247,292FMVAssetsEOYAmt
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$327,939InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$327,939InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$327,939InterestOnSavingsAdjNetIncmAmt
Dividends Rev And Expnss$1,137,882DividendsRevAndExpnssAmt
Dividends Net Invst Incm$1,137,882DividendsNetInvstIncmAmt
Dividends Adj Net Incm$1,137,882DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss$390,155NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$2,206,175GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$390,155CapGainNetIncmNetInvstIncmAmt
Net ST Capital Gain Adj Net Incm$266,148NetSTCapitalGainAdjNetIncmAmt
Total Rev And Expnss$1,855,976TotalRevAndExpnssAmt
Total Net Invst Incm$1,855,976TotalNetInvstIncmAmt
Total Adj Net Incm$1,731,969TotalAdjNetIncmAmt
Other Prof Fees Rev And Expnss$779OtherProfFeesRevAndExpnssAmt
Taxes Rev And Expnss$25,876TaxesRevAndExpnssAmt
Other Expenses Rev And Expnss$750OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$27,405TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$1,323,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$1,323,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$1,350,405TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$1,323,000TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$505,571ExcessRevenueOverExpensesAmt
Net Investment Income$1,855,976NetInvestmentIncomeAmt
Adjusted Net Income$1,731,969AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$1,143,313SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$327,234SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$679,646SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY$17,830,404CorporateStockBOYAmt
Corporate Stock EOY$16,622,267CorporateStockEOYAmt
Corporate Stock EOYFMV$25,741,789CorporateStockEOYFMVAmt
Corporate Bonds BOY$1,948,379CorporateBondsBOYAmt
Corporate Bonds EOY$4,179,726CorporateBondsEOYAmt
Corporate Bonds EOYFMV$3,825,857CorporateBondsEOYFMVAmt
Total Assets BOY$20,922,096TotalAssetsBOYAmt
Total Assets EOY$21,129,227TotalAssetsEOYAmt
Total Assets EOYFMV$30,247,292TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Retained Earning BOY$20,922,096RetainedEarningBOYAmt
Retained Earning EOY$21,129,227RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$20,922,096TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$21,129,227TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$20,922,096TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$21,129,227TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$20,922,096TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$505,571ExcessRevenueOverExpensesAmt
Subtotal$21,427,667SubtotalAmt
Other Decreases$298,440OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$21,129,227TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (4 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmtGross Sales PriceGrossSalesPriceAmt
UBS MARKET DISCOUNTP$40,821-$40,821-$40,821
UBS STC X5904P$266,148$266,148$266,148
UBS LTC X5904P$1,181,092-$221,008-$221,008$960,084
UBS LTNC X5904P$594,107$385,836$385,836$979,943
FieldValueIRS element (for citing)
Capital Gain Net Income$390,155CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss$266,148NetShortTermCapitalGainLossAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$25,798InvestmentIncomeExciseTaxAmt
Subtotal$25,798SubtotalAmt
Tax Based On Investment Income$25,798TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$32,000EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$32,000TotalPaymentsAndCreditsAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Overpayment$6,202OverpaymentAmt
Applied To ES Tax$6,202AppliedToESTaxAmt

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 StateNYOrgReportOrRegisterStateCd
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 Line1DANIEL FIELDINGBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone5857385388PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1535 DEAN ST APT 908AddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11217ZIPCd
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 (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
RONALD H FIELDING
42 SURFSONG LANEKIAWAH ISLANDSC29455TRUSTEE000.00$0$0$0
DANIEL FIELDING
535 DEAN ST APT 908BROOKLYNNY11217SECRETARY000.00$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$24,324,905AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$323,340AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$3,835,994FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$28,484,239TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$28,484,239AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$427,264CashDeemedCharitableAmt
Net Vl Noncharitable Assets$28,056,975NetVlNoncharitableAssetsAmt
Minimum Investment Return$1,402,849MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$1,402,849MinimumInvestmentReturnAmt
Tax Based On Investment Income$25,798TaxBasedOnInvestmentIncomeAmt
Total Tax$25,798TotalTaxAmt
Distributable Before Adj$1,377,051DistributableBeforeAdjAmt
Distributable Before Ded$1,377,051DistributableBeforeDedAmt
Distributable As Adjusted$1,377,051DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$1,323,000ExpensesAndContributionsAmt
Qualifying Distributions$1,323,000QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$1,377,051DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$4,147ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$552,747ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$39,877ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr1$143,164ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$739,935TotalExcessDistributionCyovAmt
Qualifying Distributions$1,323,000QualifyingDistributionsAmt
Applied To Current Year$1,323,000AppliedToCurrentYearAmt
Excess Distri Cyov App CY Corpus$54,051ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$54,051ExcessDistributionCyovAppCYAmt
Total Corpus$685,884TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$685,884ExcessDistriCyovToNextYrAmt
Excess From Year4$502,843ExcessFromYear4Amt
Excess From Year3$39,877ExcessFromYear3Amt
Excess From Year1$143,164ExcessFromYear1Amt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (7 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
ST JOHN'S COLLEGE
60 COLLEGE AVENUEANNAPOLISMD21401PUBLICTO SUPPORT THE CURRICULUM BASED ON T$700,000
UNIVERSITY OF ROCHESTER
245 GLEASON HALLROCHESTERNY14627PUBLICTO PROVIDE EDUCATION TO STUDENTS$250,000
THE SEMBRICH
5012 LAKE SHORE DRIVEBOLTON LANDINGNY12814PUBLICPRESERVE & PROTECT MUSEUM COLLECTION$2,500
AGASSIZ VILLAGE
9 VERNON STREETNORWOODMA01701PUBLICTO CREATE AN EXPEREINCE TO HELP TEEN$60,000
GEORGE EASTMAN MUSEUM
900 EAST AVEROCHESTERNY14607PUBLICPROVIDE MEANS FOR SCHOLARLY RESEARCH$50,000
ROPER ST FRANCIS FOUNDATION
8536 PALMETTO COMMERCE PKLADSONSC29456PRIVATEHEALING ALL PEOPLE WITH COMPASSION$200,000
CHARLESTON SYMPHONY ORCHESTRA
480 EAST BAY ST SUITE FCHARLESTONSC29403PUBLICTO PROMOTE THE ENJOYMENT OF MUSIC$60,500
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$1,323,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$327,939ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$1,137,882ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion$390,155ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$1,855,976ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$1,855,976TotalIncomeProducingActyAmt

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

Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule

Investments Corporate Bonds InvestmentsCorporateBondsGrp

FieldValueIRS element (for citing)
BondFIXED INCOME SECURITIESBondNm
EOY Book Value$4,179,726EOYBookValueAmt
EOYFMV$3,825,857EOYFMVAmt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

FieldValueIRS element (for citing)
StockEQUITIESStockNm
EOY Book Value$16,622,267EOYBookValueAmt
EOYFMV$25,741,789EOYFMVAmt

Other Decreases Schedule OtherDecreasesSchedule

Other Decreases Detail OtherDecreasesDetail

FieldValueIRS element (for citing)
DescBASIS ADJUSTMENTDesc
Amt$298,440Amt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt
EXPENSES
NYS DEPT OF LAW$750

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail (2 entries)

CategoryCategoryTxtAmtAmt
MISC FEES$720
MARGIN INTEREST$59

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryESTIMATED TAXESCategoryTxt
Amt$25,876Amt

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