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THE SUMMER FOUNDATION: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
THE SUMMER FOUNDATION (EIN 52-1476121)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-06-17
IRS object ID
202401699349101005
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)
Return2024-06-17T14:39:30-05:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN710603587PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1ERWIN & COMPANY PABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line16311 RANCH DRIVEAddressLine1Txt
CityLITTLE ROCKCityNm
State AbbreviationARStateAbbreviationCd
ZIP72223ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN521476121EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE SUMMER FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSUMMBusinessNameControlTxt
Phone5019079070PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12200 N RODNEY PARHAM ROAD 221AddressLine1Txt
CityLITTLE ROCKCityNm
State AbbreviationARStateAbbreviationCd
ZIP722124155ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonANDREW J COLLINS IIIPersonNm
Person TitleDIRECTORPersonTitleTxt
Phone5019079070PhoneNum
Signature2024-06-06SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstANDREWPersonFirstNm
Person LastCOLLINS IIIPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCHARLES D FISHERPreparerPersonNm
PTINP01085070PTIN
Phone5018687486PhoneNum
Preparation2024-06-06PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
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$1,265,690FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$154,500ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$38,486InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$38,486InterestOnSavNetInvstIncmAmt
Cap Gain Net Incm Net Invst Incm$0CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$192,986TotalRevAndExpnssAmt
Total Net Invst Incm$38,486TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$0CompOfcrDirTrstRevAndExpnssAmt
Comp Ofcr Dir Trst Net Invst Incm$0CompOfcrDirTrstNetInvstIncmAmt
Comp Ofcr Dir Trst Dsbrs Chrtbl$0CompOfcrDirTrstDsbrsChrtblAmt
Taxes Rev And Expnss$161TaxesRevAndExpnssAmt
Taxes Net Invst Incm$0TaxesNetInvstIncmAmt
Taxes Dsbrs Chrtbl$161TaxesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$161TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$161TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$25,500ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$25,500ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$25,661TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$25,661TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$167,325ExcessRevenueOverExpensesAmt
Net Investment Income$38,486NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$4,208CashBOYAmt
Cash EOY$3,547CashEOYAmt
Cash EOYFMV$3,547CashEOYFMVAmt
Sav And Temp Cash Invst BOY$1,094,157SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$1,262,143SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$1,262,143SavAndTempCashInvstEOYFMVAmt
Total Assets BOY$1,098,365TotalAssetsBOYAmt
Total Assets EOY$1,265,690TotalAssetsEOYAmt
Total Assets EOYFMV$1,265,690TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Capital Stock BOY$0CapitalStockBOYAmt
Capital Stock EOY$0CapitalStockEOYAmt
Additional Paid In Capital BOY$0AdditionalPaidInCapitalBOYAmt
Additional Paid In Capital EOY$0AdditionalPaidInCapitalEOYAmt
Retained Earning BOY$1,098,365RetainedEarningBOYAmt
Retained Earning EOY$1,265,690RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$1,098,365TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$1,265,690TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$1,098,365TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$1,265,690TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$1,098,365TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$167,325ExcessRevenueOverExpensesAmt
Other Increases$0OtherIncreasesAmt
Subtotal$1,265,690SubtotalAmt
Other Decreases$0OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$1,265,690TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$535InvestmentIncomeExciseTaxAmt
Tax Under Section511$0TaxUnderSection511Amt
Subtotal$535SubtotalAmt
Subtitle A Tax$0SubtitleATaxAmt
Tax Based On Investment Income$535TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$0EstimatedPlusOvpmtIncmTxAmt
Exempt Frgn Org Tax Wthld At Srce$0ExemptFrgnOrgTaxWthldAtSrceAmt
Extsn Request Income Tax Paid$544ExtsnRequestIncomeTaxPaidAmt
Backup Withholding Withheld$0BackupWithholdingWithheldAmt
Total Payments And Credits$544TotalPaymentsAndCreditsAmt
Es Penalty$9EsPenaltyAmt
Tax Due$0TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political Acty0LegislativePoliticalActyInd
More Than100 Spent0MoreThan100SpentInd
Form1120 POL Filed0Form1120POLFiledInd
Section4955 Organization Tax$0Section4955OrganizationTaxAmt
Section4955 Managers Tax$0Section4955ManagersTaxAmt
Tax Reimbursed$0TaxReimbursedAmt
Activities Not Previously Rpt0ActivitiesNotPreviouslyRptInd
Changes To Articles Or Bylaws0ChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Organization Dissolved Etc0OrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (1)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (1)AtLeast5000InAssetsInd
Org Report Or Register StateAROrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (1)Form990PFFiledWithAttyGenInd
Private Operating Foundation0PrivateOperatingFoundationInd
New Substantial Contributors0NewSubstantialContributorsInd
Own Controlled Entity0OwnControlledEntityInd
Donor Advised Fund0DonorAdvisedFundInd
Comply With Public Insp RqrYes (1)ComplyWithPublicInspRqrInd
Website AddressSUMMERFOUNDATION.NETWebsiteAddressTxt
Individual With BooksANDREW J COLLINS IIIIndividualWithBooksNm
Phone5019079070PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line12200 NORTH RODNEY PARHAM ROAD SUITEAddressLine1Txt
Address Line2221AddressLine2Txt
CityLITTLE ROCKCityNm
State AbbreviationARStateAbbreviationCd
ZIP722124155ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts Question0ForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified Prsn0SaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified Prsn0BrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified Prsn0FurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified Prsn0PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified Prsn0TransferAstDisqualifiedPrsnInd
Payment To Government Official0PaymentToGovernmentOfficialInd
Uncorrected Prior Acts0UncorrectedPriorActsInd
Undistributed Income PY0UndistributedIncomePYInd
Business Holdings0BusinessHoldingsInd
Jeopardy Investments0JeopardyInvestmentsInd
Uncorrected PY Jeopardy Invst0UncorrectedPYJeopardyInvstInd
Influence Legislation0InfluenceLegislationInd
Influence Election0InfluenceElectionInd
Grants To Individuals0GrantsToIndividualsInd
Grants To Organizations0GrantsToOrganizationsInd
Noncharitable Purpose0NoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
ANDREW J COLLINS JR
315 ROCK STREET 1901LITTLE ROCKAR722025506CHAIRMAN & DIRECTOR0.25$0$0$0
WILLIAM D SIEGEL
55 E 59TH ST STE 22BNEW YORKNY100221197DIRECTOR0.25$0$0$0
ANDREW J COLLINS III
1904 SHADOW LANELITTLE ROCKAR722074702DIRECTOR0.25$0$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Other Employee Paid Over50k0OtherEmployeePaidOver50kCnt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt
Contractor Paid Over50k0ContractorPaidOver50kCnt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$1,190,125AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$1,190,125TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$1,190,125AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$17,852CashDeemedCharitableAmt
Net Vl Noncharitable Assets$1,172,273NetVlNoncharitableAssetsAmt
Minimum Investment Return$58,614MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$58,614MinimumInvestmentReturnAmt
Tax Based On Investment Income$535TaxBasedOnInvestmentIncomeAmt
Total Tax$535TotalTaxAmt
Distributable Before Adj$58,079DistributableBeforeAdjAmt
Recoveries Qualfied Distri$0RecoveriesQualfiedDistriAmt
Distributable Before Ded$58,079DistributableBeforeDedAmt
Deduction From Distributable$0DeductionFromDistributableAmt
Distributable As Adjusted$58,079DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$25,661ExpensesAndContributionsAmt
Program Related Invst Total$0ProgramRelatedInvstTotalAmt
Qualifying Distributions$25,661QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$58,079DistributableAsAdjustedAmt
Undistributed Income PY$0UndistributedIncomePYAmt
Total For Prior Years$0TotalForPriorYearsAmt
Excess Distribution Cyov Yr2$1,845ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$213,073ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$214,918TotalExcessDistributionCyovAmt
Qualifying Distributions$25,661QualifyingDistributionsAmt
Applied To Year1$0AppliedToYear1Amt
Applied To Prior Years$0AppliedToPriorYearsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$25,661AppliedToCurrentYearAmt
Remaining Distri From Corpus$0RemainingDistriFromCorpusAmt
Excess Distri Cyov App CY Corpus$32,418ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$32,418ExcessDistributionCyovAppCYAmt
Total Corpus$182,500TotalCorpusAmt
Prior Year Undistributed Incm$0PriorYearUndistributedIncmAmt
Prior Year Deficiency Or Tax$0PriorYearDeficiencyOrTaxAmt
Taxable1$0Taxable1Amt
Taxable2$0Taxable2Amt
Undistributed Income CY$0UndistributedIncomeCYAmt
Corpus Distri170b1 E Or4942g3$0CorpusDistri170b1EOr4942g3Amt
Excess Distri Cyov From Yr5$0ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$182,500ExcessDistriCyovToNextYrAmt
Excess From Year1$182,500ExcessFromYear1Amt

Supplementary Information SupplementaryInformationGrp

Application Submission Info ApplicationSubmissionInfoGrp

FieldValueIRS element (for citing)
Recipient PersonANDREW J COLLINS JRRecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line12200 NORTH RODNEY PARHAM ROAD SUITEAddressLine1Txt
Address Line2221AddressLine2Txt
CityLITTLE ROCKCityNm
State AbbreviationARStateAbbreviationCd
ZIP722124155ZIPCd
FieldValueIRS element (for citing)
Recipient Phone5019079070RecipientPhoneNum
Form And Info And MaterialsMAIL DETAILED STATEMENT OF PURPOSE, ALL RELEVANT FINANCIAL INFORMATION (INCLUDING BUDGETS, HISTORY), AND OTHER RELEVANT INFORMATIONFormAndInfoAndMaterialsTxt
Submission DeadlinesNONESubmissionDeadlinesTxt
Restrictions On AwardsNONERestrictionsOnAwardsTxt

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (2 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
CENTERS FOR YOUTH AND FAMILIES
6501 W 12TH STREETLITTLE ROCKAR72225PCGENERAL SUPPORT OF ORGANIZATION'S EXEMPT PURPOSE$500
INSTITUTE FOR JUSTICE
901 NORTH GLEBE ROAD SUITE 900ARLINGTONVA22203PCGENERAL SUPPORT OF ORGANIZATION'S EXEMPT PURPOSE$25,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$25,500TotalGrantOrContriPdDurYrAmt
Total Grant Or Contri Apprv Fut$0TotalGrantOrContriApprvFutAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$38,486ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Unrelated Business Taxbl Incm$0UnrelatedBusinessTaxblIncmAmt
Exclusion$38,486ExclusionAmt
Related Or Exempt Function Incm$0RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$38,486TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EO0TrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EO0TrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of Assets0SalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EO0PurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth Assets0RentalOfFacilitiesOthAssetsInd
Reimbursement Arrangements0ReimbursementArrangementsInd
Loans Or Loan Guarantees0LoansOrLoanGuaranteesInd
Performance Of Services Etc0PerformanceOfServicesEtcInd
Sharing Of Facilities Etc0SharingOfFacilitiesEtcInd
Relationships Nonchrtbl EO0RelationshipsNonchrtblEOInd

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 PersonANDREW J COLINS JRContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1315 ROCK STREET 1901AddressLine1Txt
CityLITTLE ROCKCityNm
State AbbreviationARStateAbbreviationCd
ZIP722025506ZIPCd
FieldValueIRS element (for citing)
Total Contributions$150,000TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryFEDERAL EXCISE TAXCategoryTxt
Amt$161Amt
Net Investment Income$0NetInvestmentIncomeAmt
Disbursements Charitable Prps$161DisbursementsCharitablePrpsAmt

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