SHELLBROOK FOUNDATION: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
SHELLBROOK FOUNDATION (EIN 33-0869364)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-04-15
IRS object ID
202541059349101264
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)
Return2025-04-15T16:04:47-07:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN933965222PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1VERSANT ADVISORS INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1755 SANTA ROSA ST STE 200AddressLine1Txt
CitySAN LUIS OBISPOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP93401ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN330869364EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SHELLBROOK FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSHELBusinessNameControlTxt
Phone9492751320PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line17574 PASEO VISTAAddressLine1Txt
CityMONTEREYCityNm
State AbbreviationCAStateAbbreviationCd
ZIP93940ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonWARREN LYONSPersonNm
Person TitleTreasurerPersonTitleTxt
Signature2025-04-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonPAMELA FITZPATRICK CPAPreparerPersonNm
PTINP00823320PTIN
Phone8057810688PhoneNum
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$26,374FMVAssetsEOYAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Dividends Rev And Expnss$24,570DividendsRevAndExpnssAmt
Dividends Net Invst Incm$24,570DividendsNetInvstIncmAmt
Dividends Adj Net Incm$24,570DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss-$1,134NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$16,145GrossSalesPriceAmt
Total Rev And Expnss$23,436TotalRevAndExpnssAmt
Total Net Invst Incm$24,570TotalNetInvstIncmAmt
Total Adj Net Incm$24,570TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$1,820AccountingFeesRevAndExpnssAmt
Accounting Fees Chrtbl Prps$1,820AccountingFeesChrtblPrpsAmt
Taxes Rev And Expnss$245TaxesRevAndExpnssAmt
Taxes Dsbrs Chrtbl$245TaxesDsbrsChrtblAmt
Other Expenses Rev And Expnss$25OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl$25OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$2,090TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$2,090TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$36,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$36,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$38,090TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$38,090TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$14,654ExcessRevenueOverExpensesAmt
Net Investment Income$24,570NetInvestmentIncomeAmt
Adjusted Net Income$24,570AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$23,749SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$26,374SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$26,374SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY$595,181CorporateStockBOYAmt
Corporate Stock EOY$700,947CorporateStockEOYAmt
Other Investments BOY$169,580OtherInvestmentsBOYAmt
Other Investments EOY$169,810OtherInvestmentsEOYAmt
Total Assets BOY$788,510TotalAssetsBOYAmt
Total Assets EOY$897,131TotalAssetsEOYAmt
Total Assets EOYFMV$26,374TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$788,510NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$897,131NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$788,510TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$897,131TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$788,510TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$897,131TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$788,510TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$14,654ExcessRevenueOverExpensesAmt
Other Increases$123,275OtherIncreasesAmt
Subtotal$897,131SubtotalAmt
Tot Net Ast Or Fund Balances EOY$897,131TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (2 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdAcquiredAcquiredDtSoldSoldDtGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
500 COHEN STEERS REITP2005-01-062024-10-07$11,532$12,291-$759-$759
200 COHEN STEERS REITP2005-02-182024-10-07$4,613$4,988-$375-$375
FieldValueIRS element (for citing)
Capital Gain Net Income-$1,134CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$342InvestmentIncomeExciseTaxAmt
Subtotal$342SubtotalAmt
Tax Based On Investment Income$342TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$320EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$320TotalPaymentsAndCreditsAmt
Tax Due$22TaxDueAmt
Applied To ES Tax$0AppliedToESTaxAmt

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 SatisfiedfalseSection508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateCAOrgReportOrRegisterStateCd
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 Line1WARREN LYONSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone9492751320PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line17574 PASEO VISTAAddressLine1Txt
CityMONTEREYCityNm
State AbbreviationCAStateAbbreviationCd
ZIP93940ZIPCd
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 (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
CECILE LYONS
1703 EAST VALLEY RDSANTA BARBARACA93108President0.25$0
WARREN LYONS
7574 PASEO VISTAMONTEREYCA93940Treasurer0.50$0
BROOKE PRINCE
1703 EAST VALLEY RDSANTA BARBARACA93108Secretary0.25$0
RACHELLE LAPRADE
163 CLATTER VALLEY RDBRIDGEWATERCT06752V. President0.25$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$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$0AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$0TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$0AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$0CashDeemedCharitableAmt
Net Vl Noncharitable Assets$0NetVlNoncharitableAssetsAmt
Minimum Investment Return$0MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Tax Based On Investment Income$342TaxBasedOnInvestmentIncomeAmt
Total Tax$342TotalTaxAmt
Distributable Before Adj$342DistributableBeforeAdjAmt
Distributable Before Ded$342DistributableBeforeDedAmt
Distributable As Adjusted$0DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$38,090ExpensesAndContributionsAmt
Qualifying Distributions$38,090QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$0DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$29,732ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$39,236ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$28,570ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$34,617ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$30,242ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$162,397TotalExcessDistributionCyovAmt
Qualifying Distributions$38,090QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Remaining Distri From Corpus$38,090RemainingDistriFromCorpusAmt
Total Corpus$200,487TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$29,732ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$170,755ExcessDistriCyovToNextYrAmt
Excess From Year4$39,236ExcessFromYear4Amt
Excess From Year3$28,570ExcessFromYear3Amt
Excess From Year2$34,617ExcessFromYear2Amt
Excess From Year1$30,242ExcessFromYear1Amt
Excess From Current Year$38,090ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (8 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
STANFORD UNIVERSITY
P O BOX 20466STANFORDCA94305NONEEOFEducation Enhancement$5,000
MIDDLEBURY COLLEGE
14 OLD CHAPEL RDMIDDLEBURYVT05753NONENOEducation Enhancement$5,000
MONTECITO UNION SCHOOL FOUNDATION
PO BOX 5561SANTA BARBARACA93150NONENOGENERAL SUPPORT$5,000
TAFT SCHOOL
110 WOODBURY ROADWATERTOWNCT06795NONENOGENERAL SUPPORT$5,000
BOWDOIN
85 FEDERAL STREETBRUNSWICKME04011NONENOGENERAL SUPPORT$5,000
CATE SCHOOL
1960 CATE MESA RDCARPINTERIACA93013NONENOGENERAL SUPPORT$5,000
LAGUNA BLANCA SCHOOL
260 SAN YSIDRO RDSANTA BARBARACA93108NONENOGENERAL SUPPORT$5,000
MARIN COUNTY FOUNDATION
5 HAMILTON LANDING STE 200NOVATOCA94949NONENOGENERAL SUPPORT$1,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$36,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$24,570ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm-$1,134RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$24,570ExclusionAmt
Related Or Exempt Function Incm-$1,134RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$23,436TotalIncomeProducingActyAmt

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)
CategoryACCOUNTING FEESCategoryTxt
Amt$1,820Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$1,820DisbursementsCharitablePrpsAmt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp (8 entries)

StockStockNmEOY Book ValueEOYBookValueAmt
1019.516 Sh BNY Mellon S&P 500 (11/09/04$58,745
500 Sh Microsoft 11/10/04@12/31/11$210,750
338.112 Sh Dodge & Cox (8/01/04)$34,386
600 SH AFLAC Inc (1/25/13)$62,064
560 Sh Apple Inc (3/5/13)$140,235
400 Sh Apple Inc (1/3/17)$100,168
140 SH APPLE INC (3/7/13)$35,059
6409.0960 FIDELITY FLOATING RATE H$59,540

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp (5 entries)

Category Or ItemCategoryOrItemTxtListed At Cost Or FMVListedAtCostOrFMVCdBook ValueBookValueAmt
1000 Sh Ishares Select Div FD 7-9/2012FMV$131,290
500 Sh SPDR Euro Stoxx 50 ETF (4/19/13)FMV$24,075
300 Sh SPDR Euro Stoxx 50 ETF (5/10/13)FMV$14,445
500 Sh Cohen & Steers Reit (1/11/05)FMV
200 Sh Cohen & Steers Reit (2/24/05)FMV

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

FieldValueIRS element (for citing)
DescFILING FEESDesc
Revenue And Expenses Per Books$25RevenueAndExpensesPerBooksAmt
Disbursements Charitable Prps$25DisbursementsCharitablePrpsAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryIRSCategoryTxt
Amt$245Amt
Disbursements Charitable Prps$245DisbursementsCharitablePrpsAmt

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