PRICESMART FOUNDATION: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
PRICESMART FOUNDATION (EIN 56-2372489)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-04-08
IRS object ID
202540989349100439
Schema version
2024v5.1
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)
Return2025-04-08T16:26:51-05:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN871353108PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1EISNER ADVISORY GROUP LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14225 EXECUTIVE SQUARE SUITE 1150AddressLine1Txt
CityLA JOLLACityNm
State AbbreviationCAStateAbbreviationCd
ZIP92037ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN562372489EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PRICESMART FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlPRICBusinessNameControlTxt
Phone8585512316PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line17777 FAY AVENUE SUITE 300AddressLine1Txt
CityLA JOLLACityNm
State AbbreviationCAStateAbbreviationCd
ZIP92037ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJEFF FISHERPersonNm
Person TitleCFOPersonTitleTxt
Phone8583732062PhoneNum
Signature2025-04-03SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonBRANDON SMITHPreparerPersonNm
PTINP01389959PTIN
Phone8585589200PhoneNum
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$510,171FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$1,833,000ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$58InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$58InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss$61,936DividendsRevAndExpnssAmt
Dividends Net Invst Incm$61,936DividendsNetInvstIncmAmt
Cap Gain Net Incm Net Invst Incm$0CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$1,894,994TotalRevAndExpnssAmt
Total Net Invst Incm$61,994TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$0CompOfcrDirTrstRevAndExpnssAmt
Comp Ofcr Dir Trst Net Invst Incm$0CompOfcrDirTrstNetInvstIncmAmt
Comp Ofcr Dir Trst Dsbrs Chrtbl$0CompOfcrDirTrstDsbrsChrtblAmt
Accounting Fees Rev And Expnss$4,000AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$2,000AccountingFeesNetInvstIncmAmt
Accounting Fees Chrtbl Prps$2,000AccountingFeesChrtblPrpsAmt
Other Prof Fees Rev And Expnss$86,213OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm$12,500OtherProfFeesNetInvstIncmAmt
Other Prof Fees Dsbrs Chrtbl$73,713OtherProfFeesDsbrsChrtblAmt
Taxes Rev And Expnss$2,016TaxesRevAndExpnssAmt
Taxes Net Invst Incm$0TaxesNetInvstIncmAmt
Taxes Dsbrs Chrtbl$0TaxesDsbrsChrtblAmt
Other Expenses Rev And Expnss$4,960OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$0OtherExpensesNetInvstIncmAmt
Other Expenses Dsbrs Chrtbl$4,960OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$97,189TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$14,500TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$80,673TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$1,712,099ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$1,712,099ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$1,809,288TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$14,500TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$1,792,772TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$85,706ExcessRevenueOverExpensesAmt
Net Investment Income$47,494NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$125,159CashBOYAmt
Cash EOY$47,840CashEOYAmt
Cash EOYFMV$47,840CashEOYFMVAmt
Other Investments BOY$297,884OtherInvestmentsBOYAmt
Other Investments EOY$460,909OtherInvestmentsEOYAmt
Other Investments EOYFMV$462,331OtherInvestmentsEOYFMVAmt
Total Assets BOY$423,043TotalAssetsBOYAmt
Total Assets EOY$508,749TotalAssetsEOYAmt
Total Assets EOYFMV$510,171TotalAssetsEOYFMVAmt
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$423,043RetainedEarningBOYAmt
Retained Earning EOY$508,749RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$423,043TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$508,749TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$423,043TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$508,749TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$423,043TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$85,706ExcessRevenueOverExpensesAmt
Other Increases$0OtherIncreasesAmt
Subtotal$508,749SubtotalAmt
Other Decreases$0OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$508,749TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$660InvestmentIncomeExciseTaxAmt
Tax Under Section511$0TaxUnderSection511Amt
Subtotal$660SubtotalAmt
Subtitle A Tax$0SubtitleATaxAmt
Tax Based On Investment Income$660TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$2,000EstimatedPlusOvpmtIncmTxAmt
Exempt Frgn Org Tax Wthld At Srce$0ExemptFrgnOrgTaxWthldAtSrceAmt
Extsn Request Income Tax Paid$0ExtsnRequestIncomeTaxPaidAmt
Backup Withholding Withheld$0BackupWithholdingWithheldAmt
Total Payments And Credits$2,000TotalPaymentsAndCreditsAmt
Es Penalty$0EsPenaltyAmt
Overpayment$1,340OverpaymentAmt
Applied To ES Tax$1,340AppliedToESTaxAmt
Refund$0RefundAmt

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 StateCAOrgReportOrRegisterStateCd
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 AddressN/AWebsiteAddressTxt
Individual With BooksJEFF FISHERIndividualWithBooksNm
Phone8585512316PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line17777 FAY AVENUE SUITE 300AddressLine1Txt
CityLA JOLLACityNm
State AbbreviationCAStateAbbreviationCd
ZIP92037ZIPCd
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
Transactions Fail To Qlfy As Exc0TransactionsFailToQlfyAsExcInd
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 (5 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
DAVID PRICE
7777 FAY AVENUE SUITE 300LA JOLLACA92037DIRECTOR & PRESIDENT1.00$0$0$0
JEFF FISHER
7777 FAY AVENUE SUITE 300LA JOLLACA92037CHIEF FINANCIAL OFFICER1.00$0$0$0
SOPHIE BERNABE
7777 FAY AVENUE SUITE 300LA JOLLACA92037SECRETARY1.00$0$0$0
PATRICIA MARQUEZ
7777 FAY AVENUE SUITE 300LA JOLLACA92037DIRECTOR1.00$0$0$0
FRANCISCO VELASCO
7777 FAY AVENUE SUITE 300LA JOLLACA92037DIRECTOR1.00$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$309,295AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$1,170,056AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$1,479,351TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$1,479,351AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$22,190CashDeemedCharitableAmt
Net Vl Noncharitable Assets$1,457,161NetVlNoncharitableAssetsAmt
Minimum Investment Return$72,858MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$72,858MinimumInvestmentReturnAmt
Tax Based On Investment Income$660TaxBasedOnInvestmentIncomeAmt
Total Tax$660TotalTaxAmt
Distributable Before Adj$72,198DistributableBeforeAdjAmt
Recoveries Qualfied Distri$0RecoveriesQualfiedDistriAmt
Distributable Before Ded$72,198DistributableBeforeDedAmt
Deduction From Distributable$0DeductionFromDistributableAmt
Distributable As Adjusted$72,198DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$1,792,772ExpensesAndContributionsAmt
Program Related Invst Total$0ProgramRelatedInvstTotalAmt
Qualifying Distributions$1,792,772QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$72,198DistributableAsAdjustedAmt
Undistributed Income PY$0UndistributedIncomePYAmt
Total For Prior Years$0TotalForPriorYearsAmt
Excess Distribution Cyov Yr1$1,189,094ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$1,189,094TotalExcessDistributionCyovAmt
Qualifying Distributions$1,792,772QualifyingDistributionsAmt
Applied To Year1$0AppliedToYear1Amt
Applied To Prior Years$0AppliedToPriorYearsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$72,198AppliedToCurrentYearAmt
Remaining Distri From Corpus$1,720,574RemainingDistriFromCorpusAmt
Excess Distri Cyov App CY Corpus$0ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$0ExcessDistributionCyovAppCYAmt
Total Corpus$2,909,668TotalCorpusAmt
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$2,909,668ExcessDistriCyovToNextYrAmt
Excess From Year1$1,189,094ExcessFromYear1Amt
Excess From Current Year$1,720,574ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (30 entries)

Address Line1RecipientForeignAddress/AddressLine1TxtAddress Line2RecipientForeignAddress/AddressLine2TxtCityRecipientForeignAddress/CityNmCountryRecipientForeignAddress/CountryCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmtProvince Or StateRecipientForeignAddress/ProvinceOrStateNmForeign PostalRecipientForeignAddress/ForeignPostalCdAddress Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdAddress Line2RecipientUSAddress/AddressLine2Txt
ASOCIACION AK'TENAMIT
11 AVENIDA A 9-30 ZONA 2 CIUDAD DEGUATEMALAGUATEMALA CITYGTNONENCGENERAL SUPPORT$47,926
ASOCIACION COLABORACION Y ESFUERZO
AVDA ANDALUCIA 17-2BMALAGASPNONENCGENERAL SUPPORT$56,853
ASOCIACION GRUPO CEIBA
4A AVENIDA 12CDAD DE GUATEMALAGTNONENCGENERAL SUPPORT$100,000
ASOCIACION LA ALIANZA
13 AVENIDO 0-37 COLONIA LAESCUADRILLA ZONA 2MIXCOGTNONENCGENERAL SUPPORT$50,014
CENTRO ASESOR PARA EL DESARROLLO
AVENIDA REPUBLICA DE CHILE NO 341COLONIA PALMIRAHONONENCGENERAL SUPPORT$155,285TEGUCIGALPA11200
CIUDAD DON BOSCO
CARRERA 96 B NO 78 C 11MEDELLNCONONENCGENERAL SUPPORT$62,500
CREAMOS NORTE
NONEPCGENERAL SUPPORT$100,000201 US ROUTE 1 119SCARBOROUGHME040749048
ESCUELA AGRICOLA PANAMERICANA
NONEPCGENERAL SUPPORT$24,4001701 PENNSYLVANIA AVENUE STE 300WASHINGTONDC20006
FEEDING SOUTH FLORIDA INC
NONEPCGENERAL SUPPORT$15,0002501 SW 32 TERRACEPEMBROKE PARKFL33023
FORWARD STEP FOUNDATION
34 DENNIS AVEGREGORY PARK POJMNONENCGENERAL SUPPORT$15,000COLORADO80302
FUNDACION ALVARALICE
CARRERA 100 16-20 OF 501CALICONONENCGENERAL SUPPORT$50,000
FUNDACION MARVELLI
39 CALLE B 6-69 ZONA 8GUATEMALA CITYGTNONENCGENERAL SUPPORT$70,918
FUNDACION VITAL VOICES GUATEMALA
AVENIDA MARISCAL 21-80 ZONA 11GUATEMALA CITYGTNONEPCGENERAL SUPPORT$6,000
GLOBAL EMPOWERMENT MISSION (GEM)
NONEPCGENERAL SUPPORT$15,0001850 NW 84TH AVE STE 100DORALFL33126
GUATEMALAN TOMORROW FUND
NONEPCGENERAL SUPPORT$58,447PO BOX 3636TEQUESTAFL33469
INCAE FOUNDATION
NONEPCGENERAL SUPPORT$215,000C/O LARRY SLESINGER 5016 WESTPATHBETHESADAMD208162221TERRACE
INTERNATIONAL YOUTH FOUNDATION
NONEPCGENERAL SUPPORT$260,000841 E FORT AVENUE 105BALTIMOREMD21230
JACK & JILL CHILDREN'S CENTER
NONEPCGENERAL SUPPORT$7,5001315 WEST BROWARD BOULEVARDFORT LAUDERDALEFL33312
MIAMI CHILDREN'S INITIATIVE
NONEPCGENERAL SUPPORT$7,5005400 NW 22ND AVENUE 4TH FLOORMIAMIFL331423075
MIAMI RESCUE MISSION
NONEPCGENERAL SUPPORT$7,5003553 NW 50TH STREETMIAMIFL33127
MICROEMPRESAS DE COLOMBIA
CALLE 57A N 48-31 - MEDELLINANTIOQUIACONONENCGENERAL SUPPORT$75,000
MULTICARE YOUTH FOUNDATION
7-9 HARBOUR STREETKINGSTONJMNONENCGENERAL SUPPORT$45,000
MULTIPLIER
NONEPCGENERAL SUPPORT$5,000548 MARKET ST PMB 81178SAN FRANCISCOCA941045401
ORGANIZATION FOR YOUTH EMPOWERMENT
NONEPCGENERAL SUPPORT$70,0003351 18TH ST NWWASHINGTONDC20010
PRIDELINES YOUTH SERVICES INC
NONEPCGENERAL SUPPORT$7,500PO BOX 014340MIAMIFL33101
SEATTLE INTERNATIONAL FOUNDATION
NONEPCGENERAL SUPPORT$10,0001601 5TH AVE STE 1900SEATTLEWA981013615
SPRING VILLAGE DEVELOPMENT FOUNDATION
SPRING VILLAGE BUSHY PARKSTCATHERINEJMNONENCGENERAL SUPPORT$35,000
VICTOR AND SALLY MOUTTET FOUNDATION
18 VICTORIA AVENUEPO BOX 646PORT OF SPAINTDNONENCGENERAL SUPPORT$30,000
VOICES FOR CHILDREN
NONEPCGENERAL SUPPORT$5,000601 NW 1ST COURT 10TH FLOORMIAMIFL33136
YOUNG WOMENMEN OF PURPOSE
MANCHESTER ROADMANDEVILLEJMNONENCGENERAL SUPPORT$104,756
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$1,712,099TotalGrantOrContriPdDurYrAmt
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$58ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$61,936ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Unrelated Business Taxbl Incm$0UnrelatedBusinessTaxblIncmAmt
Exclusion$61,994ExclusionAmt
Related Or Exempt Function Incm$0RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$61,994TotalIncomeProducingActyAmt

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 (3 entries)

ContributorContributorNumAddress Line1ContributorUSAddress/AddressLine1TxtCityContributorUSAddress/CityNmState AbbreviationContributorUSAddress/StateAbbreviationCdZIPContributorUSAddress/ZIPCdTotal ContributionsTotalContributionsAmtPerson ContributionPersonContributionInd
PRICE PHILANTHROPIES FOUNDATION
17777 FAY AVENUE SUITE 300LA JOLLACA920374336$1,675,000Yes (X)
PRICE PHILANTHROPIES FOUNDATION
27777 FAY AVENUE SUITE 300LA JOLLACA920374336$8,000Yes (X)
PRICEMART INC
37777 FAY AVENUE SUITE 300LA JOLLACA920374336$150,000Yes (X)

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryAUDIT AND TAX EXPENSECategoryTxt
Amt$4,000Amt
Net Investment Income$2,000NetInvestmentIncomeAmt
Disbursements Charitable Prps$2,000DisbursementsCharitablePrpsAmt

General Explanation Attachment GeneralExplanationAttachment

General Explanation GeneralExplanationGrp (2 entries)

IdentifierIdentifierTxtForm And Line ReferenceFormAndLineReferenceDescMedium ExplanationMediumExplanationTxt
ASSET MANAGEMENT FEESPART I, LINE 16C1(A)(4): DURING THE REPORTING PERIOD, THE ORGANIZATION PAID MANAGEMENT FEES TO THE PRICE GROUP, LLC. CERTAIN MEMBERS OF THE PRICE GROUP, LLC ARE ALSO DIRECTORS AND OFFICERS OF THE ORGANIZATION. NO COMPENSATION IS PAID DIRECTLY FROM THE ORGANIZATION TO THE MEMBERS OF THE PRICE GROUP, LLC.INSTEAD, CERTAIN MEMBERS ARE COMPENSATED FROM THE PRICE GROUP, LLC. THE MANAGEMENT SERVICES RENDERED TO THE ORGANIZATION WERE MADE ON A BASIS NO MORE FAVORABLE THAN THAT ON WHICH SUCH SERVICES ARE PROVIDED IN THE MARKET PLACE.SEE IRC SECTION 4941(D)(2)(D).
CONTRIBUTIONS RECEIVEDPART 1, LINE 1THE MAJOR CONTRIBUTIONS FOR PRICESMART FOUNDATION ARE RECEIVED FROM PRICE PHILANTHROPIES FOUNDATION AND PRICEMART, INC. CERTAIN PRICE PHILANTHROPIES FOUNDATION BOARD OF DIRECTORS AND OFFICERS ARE ALSO DIRECTORS AND OFFICERS OF THE PRICESMART FOUNDATION. CERTAIN PRICESMART, INC DIRECTORS AND OFFICERS ARE ALSO DIRECTORS AND OFFICERS OF THE PRICESMART FOUNDATION. IN ADDITION, CERTAIN PRICE PHILANTHROPIES FOUNDATION DIRECTORS AND OFFICERS ARE ALSO DIRECTORS AND OFFICERS OF PRICESMART, INC.PRICE PHILANTHROPIES FOUNDATION MADE CONTRIBUTIONS TO PRICESMART FOUNDATION TOTALING $1,683,000 IN 2024. PRICESMART, INC MADE CONTRIBUTIONS TO PRICESMART FOUNDATION TOTALING $150,000 IN 2024.

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp

FieldValueIRS element (for citing)
Category Or ItemUNITED STATES TREASURY BILLCategoryOrItemTxt
Listed At Cost Or FMVAT COSTListedAtCostOrFMVCd
Book Value$460,909BookValueAmt
EOYFMV$462,331EOYFMVAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

FieldValueIRS element (for citing)
DescOTHER ADMIN EXPENSESDesc
Revenue And Expenses Per Books$4,960RevenueAndExpensesPerBooksAmt
Net Investment Income$0NetInvestmentIncomeAmt
Disbursements Charitable Prps$4,960DisbursementsCharitablePrpsAmt

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail (2 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
CONSULTANTS$61,213$0$61,213
MANAGEMENT FEES$25,000$12,500$12,500

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryFEDERAL TAXESCategoryTxt
Amt$2,016Amt
Net Investment Income$0NetInvestmentIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

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