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WILLIAM AND PAMELA AYER FOUNDATION TR AGREEMENT: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
WILLIAM AND PAMELA AYER FOUNDATION TR AGREEMENT (EIN 46-6434173)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-04-29
IRS object ID
202441209349100129
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)
Return2024-04-29T14:31:39-07:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN942425083PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1LITTLE & COMPANY CPAsBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11294 KIFER RD STE 708AddressLine1Txt
CitySUNNYVALECityNm
State AbbreviationCAStateAbbreviationCd
ZIP94086ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN466434173EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1WILLIAM & PAMELA AYER FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlWILLBusinessNameControlTxt
Phone2062954510PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line115829 SE 56TH PLACEAddressLine1Txt
CityBELLEVUECityNm
State AbbreviationWAStateAbbreviationCd
ZIP98006ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonWilliam S AyerPersonNm
Person TitleTrusteePersonTitleTxt
Signature2024-04-29SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstWilliam SPersonFirstNm
Person LastAyerPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonWILLIAM L LITTLEPreparerPersonNm
PTINP00136064PTIN
Phone4082453921PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
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$5,004,988FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$6,155ContriRcvdRevAndExpnssAmt
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Dividends Rev And Expnss$119,734DividendsRevAndExpnssAmt
Dividends Net Invst Incm$119,734DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$114,200NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$350,787GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$114,200CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$240,089TotalRevAndExpnssAmt
Total Net Invst Incm$233,934TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss$4,130AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$4,130AccountingFeesNetInvstIncmAmt
Taxes Rev And Expnss$2,902TaxesRevAndExpnssAmt
Taxes Net Invst Incm$902TaxesNetInvstIncmAmt
Other Expenses Rev And Expnss$25OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$25OtherExpensesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss$7,057TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$5,057TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$275,500ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$275,500ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$282,557TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$5,057TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$275,500TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$42,468ExcessRevenueOverExpensesAmt
Net Investment Income$228,877NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$41,630SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$31,270SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$31,270SavAndTempCashInvstEOYFMVAmt
Other Investments BOY$4,441,959OtherInvestmentsBOYAmt
Other Investments EOY$4,409,851OtherInvestmentsEOYAmt
Other Investments EOYFMV$4,973,718OtherInvestmentsEOYFMVAmt
Total Assets BOY$4,483,589TotalAssetsBOYAmt
Total Assets EOY$4,441,121TotalAssetsEOYAmt
Total Assets EOYFMV$5,004,988TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$4,483,589NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$4,441,121NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$4,483,589TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$4,441,121TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$4,483,589TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$4,441,121TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$4,483,589TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$42,468ExcessRevenueOverExpensesAmt
Subtotal$4,441,121SubtotalAmt
Tot Net Ast Or Fund Balances EOY$4,441,121TotNetAstOrFundBalancesEOYAmt

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
3,994.584 SH VNGRD LFSTR MOD GRW INVSP2014-05-152023-09-05$118,000$104,961$13,039$13,039
1,868.365 SH VNGRD WELLINGTON ADMLP2020-01-012023-09-05$132,000$131,626$374$374
Capital Gain Dividends$100,787
FieldValueIRS element (for citing)
Capital Gain Net Income$114,200CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$3,181InvestmentIncomeExciseTaxAmt
Subtotal$3,181SubtotalAmt
Tax Based On Investment Income$3,181TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$3,990EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$3,990TotalPaymentsAndCreditsAmt
Overpayment$809OverpaymentAmt
Applied To ES Tax$809AppliedToESTaxAmt

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 StateWAOrgReportOrRegisterStateCd
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 Line1William L LittleBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4082453921PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line11294 KIFER ROAD SUITE 708AddressLine1Txt
CitySunnyvaleCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94086ZIPCd
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 (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
William S Ayer
15829 SE 56th PlaceBellevueWA98006Trustee2.00$0
PAMELA L AYER
15829 SE 56th PlaceBellevueWA98006Trustee2.00$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$4,773,084AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$37,028AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$4,810,112TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$4,810,112AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$72,152CashDeemedCharitableAmt
Net Vl Noncharitable Assets$4,737,960NetVlNoncharitableAssetsAmt
Minimum Investment Return$236,898MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$236,898MinimumInvestmentReturnAmt
Tax Based On Investment Income$3,181TaxBasedOnInvestmentIncomeAmt
Total Tax$3,181TotalTaxAmt
Distributable Before Adj$233,717DistributableBeforeAdjAmt
Distributable Before Ded$233,717DistributableBeforeDedAmt
Distributable As Adjusted$233,717DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$275,500ExpensesAndContributionsAmt
Qualifying Distributions$275,500QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$233,717DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$69,655ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$65,609ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr1$41,858ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$177,122TotalExcessDistributionCyovAmt
Qualifying Distributions$275,500QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$233,717AppliedToCurrentYearAmt
Remaining Distri From Corpus$41,783RemainingDistriFromCorpusAmt
Total Corpus$218,905TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$69,655ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$149,250ExcessDistriCyovToNextYrAmt
Excess From Year4$65,609ExcessFromYear4Amt
Excess From Year1$41,858ExcessFromYear1Amt
Excess From Current Year$41,783ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerWilliam S AyerContributingManagerNm
Contributing ManagerPAMELA L AYERContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (2 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
UNIVERSITY OF WASHINGTON FOUNDATION
407 GERBERDING HALL BOX 351210SEATTLEWA98195NoneN/AUnrestricted$255,500
FRIENDS FOR COLOMBIA
PO BOX 813MANSONWA98831NoneN/AUnrestricted$20,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$275,500TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$119,734ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion1ExclusionCd
Exclusion$114,200ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$233,934ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$233,934TotalIncomeProducingActyAmt

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)
CategoryLITTLE & COMPANY, CPAsCategoryTxt
Amt$4,130Amt
Net Investment Income$4,130NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp (4 entries)

Category Or ItemCategoryOrItemTxtListed At Cost Or FMVListedAtCostOrFMVCdBook ValueBookValueAmtEOYFMVEOYFMVAmt
LIFESTRATEGY MOD GROWTHAT COST$1,459,351$1,683,142
WELLINGTON FUND ADMIRALAT COST$2,163,971$2,194,066
MID-CAP INDEX FUND ADMAT COST$330,710$609,640
GLOBAL WELLINGTON ADMAT COST$455,819$486,870

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

FieldValueIRS element (for citing)
DescFILING FEEDesc
Revenue And Expenses Per Books$25RevenueAndExpensesPerBooksAmt
Net Investment Income$25NetInvestmentIncomeAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmt
FEDERAL INCOME TAX$2,000
Foreign Tax$902$902

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