SELAH FOUNDATION INC: Form 990PF, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- SELAH FOUNDATION INC (EIN 80-0772940)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-08-27
- IRS object ID
- 202432409349100403
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-08-27T08:17:51-04:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 271180831 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CERITY PARTNERS | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 310 RING RD | AddressLine1Txt |
| City | ELIZABETHTOWN | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 42701 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 800772940 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SELAH FOUNDATION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SELA | BusinessNameControlTxt |
| Phone | 2703127001 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 162 STONEY POINT COURT | AddressLine1Txt |
| City | ELIZABETHTOWN | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 42701 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | R PHILIP CLEMENTS | PersonNm |
| Person Title | VICE PRESIDENT | PersonTitleTxt |
| Signature | 2024-08-01 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SARAH DURHAM | PreparerPersonNm |
| PTIN | P00955189 | PTIN |
| Phone | 2709909000 | PhoneNum |
| Preparation | 2024-08-01 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-08-08 14:25:15Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $1,341,311 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $500,000 | ContriRcvdRevAndExpnssAmt |
| Interest On Sav Rev And Expnss | $40,766 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $40,766 | InterestOnSavNetInvstIncmAmt |
| Total Rev And Expnss | $540,766 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $40,766 | TotalNetInvstIncmAmt |
| Other Expenses Rev And Expnss | $42 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Dsbrs Chrtbl | $42 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $42 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $42 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $102,640 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $102,640 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $102,682 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $102,682 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $438,084 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $40,766 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $903,227 | CashBOYAmt |
| Cash EOY | $1,341,311 | CashEOYAmt |
| Cash EOYFMV | $1,341,311 | CashEOYFMVAmt |
| Total Assets BOY | $903,227 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,341,311 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $1,341,311 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Retained Earning BOY | $903,227 | RetainedEarningBOYAmt |
| Retained Earning EOY | $1,341,311 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $903,227 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $1,341,311 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $903,227 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $1,341,311 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $903,227 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $438,084 | ExcessRevenueOverExpensesAmt |
| Subtotal | $1,341,311 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $1,341,311 | TotNetAstOrFundBalancesEOYAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $567 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $567 | SubtotalAmt |
| Tax Based On Investment Income | $567 | TaxBasedOnInvestmentIncomeAmt |
| Tax Due | $567 | TaxDueAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | false | LegislativePoliticalActyInd |
| More Than100 Spent | false | MoreThan100SpentInd |
| Form1120 POL Filed | false | Form1120POLFiledInd |
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (true) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Form990 PF Filed With Atty Gen | Yes (true) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | false | PrivateOperatingFoundationInd |
| New Substantial Contributors | false | NewSubstantialContributorsInd |
| Own Controlled Entity | false | OwnControlledEntityInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (true) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
| Individual With Books | R PHILIP CLEMENTS | IndividualWithBooksNm |
| Phone | 2703127001 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3800 N OCEAN BLVD | AddressLine1Txt |
| City | SINGER ISLAND | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33404 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | false | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | false | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | false | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | false | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | false | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | false | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | false | PaymentToGovernmentOfficialInd |
| Undistributed Income PY | false | UndistributedIncomePYInd |
| Business Holdings | false | BusinessHoldingsInd |
| Jeopardy Investments | false | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | false | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | false | InfluenceLegislationInd |
| Influence Election | false | InfluenceElectionInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Noncharitable Purpose | false | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|---|---|---|---|
| DENISE CLEMENTS | ||||||||
| 3800 N OCEAN BLVD | SINGER ISLAND | FL | 33404 | PRESIDENT | 1.00 | $0 | $0 | $0 |
| R PHILIP CLEMENTS | ||||||||
| 3800 N OCEAN BLVD | SINGER ISLAND | FL | 33404 | VICE PRESIDE | 000.00 | $0 | $0 | $0 |
| WILLIAM CLEMENTS | ||||||||
| 504 WINDOVER DR | LOUISVILLE | KY | 40207 | SECRETARY | 000.00 | $0 | $0 | $0 |
| KARSTEN CLEMENTS | ||||||||
| 606 MEMORY LANE | ELIZABETHTOWN | KY | 42701 | TREASURER | 000.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | N/A | Description1Txt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $0 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $1,120,697 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $1,120,697 | TotalFMVOfUnusedAssetsAmt |
| Adjusted Total FMV Of Unused Ast | $1,120,697 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $16,810 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $1,103,887 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $55,194 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $55,194 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $567 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $567 | TotalTaxAmt |
| Distributable Before Adj | $54,627 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $54,627 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $54,627 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $102,682 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $102,682 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $54,627 | DistributableAsAdjustedAmt |
| Excess Distribution Cyov Yr5 | $9,226 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $8,715 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $5,731 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $435 | ExcessDistributionCyovYr2Amt |
| Total Excess Distribution Cyov | $24,107 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $102,682 | QualifyingDistributionsAmt |
| Applied To Current Year | $54,627 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $48,055 | RemainingDistriFromCorpusAmt |
| Total Corpus | $72,162 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov From Yr5 | $9,226 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $62,936 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $8,715 | ExcessFromYear4Amt |
| Excess From Year3 | $5,731 | ExcessFromYear3Amt |
| Excess From Year2 | $435 | ExcessFromYear2Amt |
| Excess From Current Year | $48,055 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (9 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt | Address Line2RecipientUSAddress/AddressLine2Txt |
|---|---|---|---|---|---|---|
| NEW LIFE CHURCH | ||||||
| 3402 GOOSE CREEK ROAD | LOUISVILLE | KY | 40241 | SELAH'S CHILDREN CAMP | $4,948 | |
| PACIFIC POINT CHURCH | ||||||
| 2968 RANDOLPH AVE | COSTA MESA | CA | 92626 | GENERAL DONATION | $22,000 | UNIT E |
| ACT INTERNATIONAL | ||||||
| PO BOX 1649 | BRENTWOOD | TN | 37024 | GENERAL DONATION | $2,500 | |
| CLARITY SOLUTIONS | ||||||
| 105 E MEMORIAL DRIVE | ELIZABETHTOWN | KY | 42701 | GENERAL DONATION | $7,000 | |
| SCARLET HOPE | ||||||
| 700 E CHESTNUT STREET | LOUISVILLE | KY | 40202 | GENERAL DONATION | $44,000 | |
| TROOPER PONDER SCHOLARSHIP | ||||||
| 200 JIM OWEN DRIVE | ELIZABETHTOWN | KY | 42701 | GENERAL DONATION | $1,200 | |
| KY WOUNDED HEROES | ||||||
| MIDDLETOWN CITY HALL | LOUISVILLE | KY | 40253 | GENERAL DONATION | $1,200 | PO BOX 43048 |
| FELLOWSHIP OF CHRISTIAN ATHLETES | ||||||
| 406 BLANKENBAKER STREET | LOUISVILLE | KY | 40243 | GENERAL DONATION | $14,792 | STE G |
| CROSS COMMUNITY CHURCH | ||||||
| 419 EWING ROAD | OWENSBORO | KY | 42301 | GENERAL DONATION | $5,000 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $102,640 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | $40,766 | RelatedOrExemptFunctionIncmAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | $40,766 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $40,766 | TotalIncomeProducingActyAmt |
Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp
Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Line Number | 3 | LineNumberTxt |
| Relationship Statement | INTERST INCOME EARNED ON CASH DEPOSITS TO BE USED FOR ONGOING CHARITABLE DONATIONS OF THE ORGANIZATION | RelationshipStatementTxt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | false | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | false | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | false | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | false | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | false | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | false | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | false | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | false | RelationshipsNonchrtblEOInd |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 1 | ContributorNum |
| Contributor Person | PHILIP DENISE CLEMENTS | ContributorPersonNm |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3300 N OCEAN BLVD | AddressLine1Txt |
| City | SINGER ISLAND | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33404 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | $500,000 | TotalContributionsAmt |
| Person Contribution | Yes (X) | PersonContributionInd |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|
| EXPENSES | ||
| BANK EXPENSE | $42 | $42 |