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LOST MAN FOUNDATION: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
LOST MAN FOUNDATION (EIN 30-6001097)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-05-13
IRS object ID
202431349349102248
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)
Return2024-05-13T13:25:00-04:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN363122464PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1PAQUETTE & COMPANY LTDBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line121660 W FIELD PARKWAY STE 118AddressLine1Txt
CityDEER PARKCityNm
State AbbreviationILStateAbbreviationCd
ZIP60010ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN306001097EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LOST MAN FOUNDATIONBusinessNameLine1Txt
Business Name Line2MICHAEL ROGERSBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlLOSTBusinessNameControlTxt
Phone8479348900PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1136 GERMONDS ROADAddressLine1Txt
CityWEST NYACKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10994ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMICHAEL ROGERSPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone3126097077PhoneNum
Signature2024-04-26SignatureDt

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstMICHAELPersonFirstNm
Person LastROGERSPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMARC PAQUETTEPreparerPersonNm
PTINP01243421PTIN
Phone8479348900PhoneNum
Preparation2024-04-30PreparationDt
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$2,105,601FMVAssetsEOYAmt
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$3,010InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$3,010InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$3,010InterestOnSavingsAdjNetIncmAmt
Dividends Rev And Expnss$40,289DividendsRevAndExpnssAmt
Dividends Net Invst Incm$40,289DividendsNetInvstIncmAmt
Dividends Adj Net Incm$40,289DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss-$2,862NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$334,038GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$1,335CapGainNetIncmNetInvstIncmAmt
Other Income Rev And Expnss$301OtherIncomeRevAndExpnssAmt
Other Income Adj Net Incm$301OtherIncomeAdjNetIncmAmt
Total Rev And Expnss$40,738TotalRevAndExpnssAmt
Total Net Invst Incm$44,634TotalNetInvstIncmAmt
Total Adj Net Incm$43,600TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$950AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$950AccountingFeesNetInvstIncmAmt
Other Prof Fees Rev And Expnss$19,398OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm$19,398OtherProfFeesNetInvstIncmAmt
Taxes Rev And Expnss$958TaxesRevAndExpnssAmt
Taxes Net Invst Incm$958TaxesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss$21,306TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$21,306TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$101,500ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$101,500ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$122,806TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$21,306TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$101,500TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$82,068ExcessRevenueOverExpensesAmt
Net Investment Income$23,328NetInvestmentIncomeAmt
Adjusted Net Income$43,600AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$136,009CashBOYAmt
Cash EOY$148,146CashEOYAmt
Cash EOYFMV$148,146CashEOYFMVAmt
Other Assets BOY$1,442,058OtherAssetsBOYAmt
Other Assets EOY$1,377,104OtherAssetsEOYAmt
Other Assets EOYFMV$1,957,455OtherAssetsEOYFMVAmt
Total Assets BOY$1,578,067TotalAssetsBOYAmt
Total Assets EOY$1,525,250TotalAssetsEOYAmt
Total Assets EOYFMV$2,105,601TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Retained Earning BOY$1,578,067RetainedEarningBOYAmt
Retained Earning EOY$1,525,250RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$1,578,067TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$1,525,250TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$1,578,067TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$1,525,250TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$1,578,067TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$82,068ExcessRevenueOverExpensesAmt
Other Increases$29,251OtherIncreasesAmt
Subtotal$1,525,250SubtotalAmt
Tot Net Ast Or Fund Balances EOY$1,525,250TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

FieldValueIRS element (for citing)
Capital Gain Net Income$1,335CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$324InvestmentIncomeExciseTaxAmt
Subtotal$324SubtotalAmt
Tax Based On Investment Income$324TaxBasedOnInvestmentIncomeAmt
Tax Due$324TaxDueAmt

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
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 BooksM PAQUETTEIndividualWithBooksNm
Phone8479348900PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line121660 W FIELD PARKWAYAddressLine1Txt
Address Line221660 W FIELD PARKWAYAddressLine2Txt
CityDEER PARKCityNm
State AbbreviationILStateAbbreviationCd
ZIP60010ZIPCd
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
MICHAEL ROGERS
136 GERMONDS ROADWEST NYACKNY10994TRUSTEE000.00$0$0$0
CHRISTOPHER ROGERS
474 NE 5TH STBOCA RATONFL33432TRUSTEE000.00$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$2,105,281AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$117,426AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$2,222,707TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$2,222,707AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$33,341CashDeemedCharitableAmt
Net Vl Noncharitable Assets$2,189,366NetVlNoncharitableAssetsAmt
Minimum Investment Return$109,468MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$109,468MinimumInvestmentReturnAmt
Tax Based On Investment Income$324TaxBasedOnInvestmentIncomeAmt
Total Tax$324TotalTaxAmt
Distributable Before Adj$109,144DistributableBeforeAdjAmt
Distributable Before Ded$109,144DistributableBeforeDedAmt
Distributable As Adjusted$109,144DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$101,500ExpensesAndContributionsAmt
Qualifying Distributions$101,500QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$109,144DistributableAsAdjustedAmt
Excess Distribution Cyov Yr4$9,323ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr2$2,662ExcessDistributionCyovYr2Amt
Total Excess Distribution Cyov$11,985TotalExcessDistributionCyovAmt
Qualifying Distributions$101,500QualifyingDistributionsAmt
Applied To Current Year$101,500AppliedToCurrentYearAmt
Excess Distri Cyov App CY Corpus$7,644ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$7,644ExcessDistributionCyovAppCYAmt
Total Corpus$4,341TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$4,341ExcessDistriCyovToNextYrAmt
Excess From Year4$1,679ExcessFromYear4Amt
Excess From Year2$2,662ExcessFromYear2Amt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp

FieldValueIRS element (for citing)
Recipient PersonSCHEDULE ATTACHEDRecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line11208 W NORTHWEST HGHYAddressLine1Txt
Address Line21208 W NORTHWEST HGHYAddressLine2Txt
CityPALATINECityNm
State AbbreviationILStateAbbreviationCd
ZIP60067ZIPCd
FieldValueIRS element (for citing)
Recipient RelationshipNONERecipientRelationshipTxt
Recipient Foundation StatusEXEMPTRecipientFoundationStatusTxt
Grant Or Contribution PurposeGENL CONTRIBGrantOrContributionPurposeTxt
Amt$101,500Amt
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$101,500TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$3,010ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$40,289ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion$1,335ExclusionAmt
Related Or Exempt Function Incm-$4,197RelatedOrExemptFunctionIncmAmt

Other Revenue Described OtherRevenueDescribedGrp (5 entries)

DescDescExclusionExclusionCdExclusionExclusionAmt
BAIRD 3087 - NON DIV DIST14$89
BAIRD 4604 - NON DIV DIST14$86
BAIRD 8538 - NON DIV DIST14$75
BAIRD 6266 - NON DIV DIST14$41
BAIRD 2659 - NON DIV DIST14$10

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$44,935ExclusionAmt
Related Or Exempt Function Incm-$4,197RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$40,738TotalIncomeProducingActyAmt

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)
CategoryPAQUETTECategoryTxt
Amt$950Amt
Net Investment Income$950NetInvestmentIncomeAmt

Gain Loss Sale Other Assets Sch GainLossSaleOtherAssetsSch

Gain Loss Sale Other Asset GainLossSaleOtherAssetGrp (14 entries)

AssetAssetDescHow AcquiredHowAcquiredTxtGross Sales PriceGrossSalesPriceAmtBasisBasisAmtTotal NetTotalNetAmt
BAIRD 2659PURCHASE$5,057$5,558-$501
BAIRD 2659PURCHASE$65,358$57,121$8,237
BAIRD 8691PURCHASE$16,915$20,582-$3,667
BAIRD 8691PURCHASE$39,419$32,555$6,864
BAIRD 3087PURCHASE$15,402$15,723-$321
BAIRD 3087PURCHASE$16,034$11,446$4,588
BAIRD 6266PURCHASE$199$177$22
BAIRD 6266PURCHASE$44,901$36,898$8,003
BAIRD 4604PURCHASE$1,521$1,497$24
BAIRD 4604PURCHASE$21,641$18,466$3,175
BAIRD 0207PURCHASE$32,316$60,361-$28,045
BAIRD 8538PURCHASE$50,000$54,173-$4,173
BAIRD 8553PURCHASE$3,736$4,487-$751
BAIRD 8553PURCHASE$20,204$17,856$2,348

Other Assets Schedule OtherAssetsSchedule

Other Assets Schedule OtherAssetsScheduleGrp

FieldValueIRS element (for citing)
DescMUTUAL FUNDSDesc
BOY Book Value$1,442,058BOYBookValueAmt
EOY Book Value$1,377,104EOYBookValueAmt
EOYFMV$1,957,455EOYFMVAmt

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail (5 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtAdjusted Net IncomeAdjustedNetIncomeAmt
BAIRD 3087 - NON DIV DIST$89$89
BAIRD 4604 - NON DIV DIST$86$86
BAIRD 8538 - NON DIV DIST$75$75
BAIRD 6266 - NON DIV DIST$41$41
BAIRD 2659 - NON DIV DIST$10$10

Other Increases Schedule OtherIncreasesSchedule

Other Increases Detail OtherIncreasesDetail

FieldValueIRS element (for citing)
DescTIMING DIFFERENCESDesc
Amt$29,251Amt

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail (8 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmt
ADVISORY FEES - 0207$3,058$3,058
ADVISORY FEES - 2659$2,293$2,293
ADVISORY FEES - 3087$2,586$2,586
ADVISORY FEES - 4604$3,779$3,779
ADVISORY FEES - 6266$2,832$2,832
ADVISORY FEES - 8538$987$987
ADVISORY FEES - 8553$742$742
ADVISORY FEES - 8691$3,121$3,121

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (5 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmt
FOREIGN -BAIRD 0207$491$491
FOREIGN -BAIRD 2659$278$278
FOREIGN -BAIRD 4604$187$187
FOREIGN -BAIRD 8553
FOREIGN -BAIRD 8691$2$2

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