ROGER I AND RUTH B MACFARLANE FOUNDATION: Form 990PF, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- ROGER I AND RUTH B MACFARLANE FOUNDATION (EIN 26-6157610)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-15
- IRS object ID
- 202413209349106706
- Schema version
- 2023v5.1
- 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
- Form 990-PF
- Schedule B
- Accounting Fees Schedule
- All Oth Prog Rltd Investments Sch
- Expenditure Responsibility Stmt
- Investments Corp Stock Schedule
- Investments Other Schedule2
- Other Assets Schedule
- Other Decreases Schedule
- Other Expenses Schedule
- Other Income Schedule2
- Other Increases Schedule
- Other Liabilities Schedule
- Other Professional Fees Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-15T15:24:50-06:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 991856619 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GRANT THORNTON ADVISORS LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 53 STATE STREET SUITE 1600 | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02109 | 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 | 266157610 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ROGER I & RUTH B MACFARLANE FNDN | BusinessNameLine1Txt |
| Business Name Line2 | C/O BANK OF AMERICA PRIVATE BANK | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ROGE | BusinessNameControlTxt |
| Phone | 2138615183 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 333 S HOPE STREET 23RD FLOOR | AddressLine1Txt |
| City | LOS ANGELES | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90071 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | AMY DOMINGUEZ-ARMS | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 2138615183 | PhoneNum |
| Signature | 2024-11-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ERIN COUTURE | PreparerPersonNm |
| PTIN | P01390592 | PTIN |
| Phone | 6177237900 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $39,435,471 | FMVAssetsEOYAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $2,000,000 | ContriRcvdRevAndExpnssAmt |
| Interest On Sav Rev And Expnss | $113,790 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $142,376 | InterestOnSavNetInvstIncmAmt |
| Dividends Rev And Expnss | $733,635 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $670,138 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | -$113,293 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $2,911,824 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $148,064 | CapGainNetIncmNetInvstIncmAmt |
| Other Income Rev And Expnss | $228,182 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | -$89,155 | OtherIncomeNetInvstIncmAmt |
| Total Rev And Expnss | $2,962,314 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $871,423 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $0 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $0 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $0 | CompOfcrDirTrstDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $22,563 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $11,282 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $11,281 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $214,274 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $214,274 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $0 | OtherProfFeesDsbrsChrtblAmt |
| Taxes Rev And Expnss | $10,619 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $5,820 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Trav Conf Meeting Rev And Expnss | $21,865 | TravConfMeetingRevAndExpnssAmt |
| Trav Conf Meeting Net Invst Incm | $0 | TravConfMeetingNetInvstIncmAmt |
| Trav Conf Meeting Dsbrs Chrtbl | $21,865 | TravConfMeetingDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $69,916 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $48,338 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $21,578 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $339,237 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $279,714 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $54,724 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $1,375,000 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $1,375,000 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $1,714,237 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $279,714 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $1,429,724 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $1,248,077 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $591,709 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $8,830 | CashBOYAmt |
| Cash EOY | $9,264 | CashEOYAmt |
| Cash EOYFMV | $9,264 | CashEOYFMVAmt |
| Sav And Temp Cash Invst BOY | $5,161,027 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $4,615,525 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $4,615,525 | SavAndTempCashInvstEOYFMVAmt |
| Inventories EOY | $22,201 | InventoriesEOYAmt |
| Inventories EOYFMV | $22,201 | InventoriesEOYFMVAmt |
| Corporate Stock BOY | $14,264,635 | CorporateStockBOYAmt |
| Corporate Stock EOY | $14,560,016 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $14,560,016 | CorporateStockEOYFMVAmt |
| Other Investments BOY | $15,428,235 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $20,222,391 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $20,222,391 | OtherInvestmentsEOYFMVAmt |
| Other Assets BOY | $6,074 | OtherAssetsBOYAmt |
| Other Assets EOY | $6,074 | OtherAssetsEOYAmt |
| Other Assets EOYFMV | $6,074 | OtherAssetsEOYFMVAmt |
| Total Assets BOY | $34,868,801 | TotalAssetsBOYAmt |
| Total Assets EOY | $39,435,471 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $39,435,471 | TotalAssetsEOYFMVAmt |
| Accounts Payable BOY | $10 | AccountsPayableBOYAmt |
| Accounts Payable EOY | $46 | AccountsPayableEOYAmt |
| Other Liabilities BOY | $20,692 | OtherLiabilitiesBOYAmt |
| Other Liabilities EOY | $20,692 | OtherLiabilitiesEOYAmt |
| Total Liabilities BOY | $20,702 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $20,738 | TotalLiabilitiesEOYAmt |
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
| No Donor Rstr Net Assests BOY | $34,848,099 | NoDonorRstrNetAssestsBOYAmt |
| No Donor Rstr Net Assests EOY | $39,414,733 | NoDonorRstrNetAssestsEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $34,848,099 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $39,414,733 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $34,868,801 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $39,435,471 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $34,848,099 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $1,248,077 | ExcessRevenueOverExpensesAmt |
| Other Increases | $3,455,395 | OtherIncreasesAmt |
| Subtotal | $39,551,571 | SubtotalAmt |
| Other Decreases | $136,838 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $39,414,733 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (5 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|
| US TRUST PORTFOLIO-SHORT TERM CAP GAIN | P | $329,385 | $315,225 | $14,160 | $14,160 |
| US TRUST PORTFOLIO-LONG TERM CAP LOSS | P | $2,582,439 | $2,709,892 | -$127,453 | -$127,453 |
| SHORT TERM CAP LOSS FROM LPS | P | -$1,089 | -$1,089 | ||
| LONG TERM CAP LOSS FROM LPS | P | -$33,564 | -$33,564 | ||
| CAPITAL GAIN DISTRIBUTIONS | P | $296,010 | $296,010 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $148,064 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $8,225 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $8,225 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $8,225 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $22,201 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $0 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $22,201 | TotalPaymentsAndCreditsAmt |
| Es Penalty | $0 | EsPenaltyAmt |
| Overpayment | $13,976 | OverpaymentAmt |
| Applied To ES Tax | $13,976 | AppliedToESTaxAmt |
| Refund | $0 | RefundAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | 0 | LegislativePoliticalActyInd |
| More Than100 Spent | 0 | MoreThan100SpentInd |
| Form1120 POL Filed | 0 | Form1120POLFiledInd |
| Section4955 Organization Tax | $0 | Section4955OrganizationTaxAmt |
| Section4955 Managers Tax | $0 | Section4955ManagersTaxAmt |
| Tax Reimbursed | $0 | TaxReimbursedAmt |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | 0 | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (1) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (1) | AtLeast5000InAssetsInd |
| Org Report Or Register State | CA | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (1) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | 0 | PrivateOperatingFoundationInd |
| New Substantial Contributors | 0 | NewSubstantialContributorsInd |
| Own Controlled Entity | 0 | OwnControlledEntityInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (1) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
| Individual With Books | STANISLAWSKI COMPANY INC | IndividualWithBooksNm |
| Phone | 6264410330 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 729 MISSION STREET SUITE 100 | AddressLine1Txt |
| City | SOUTH PASADENA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91030 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | 0 | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | 0 | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | 0 | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | 0 | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | Yes (1) | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | 0 | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | 0 | PaymentToGovernmentOfficialInd |
| Acts Fail To Qlfy As Exceptions | 0 | ActsFailToQlfyAsExceptionsInd |
| Uncorrected Prior Acts | 0 | UncorrectedPriorActsInd |
| Undistributed Income PY | 0 | UndistributedIncomePYInd |
| Business Holdings | 0 | BusinessHoldingsInd |
| Jeopardy Investments | 0 | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | 0 | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | 0 | InfluenceLegislationInd |
| Influence Election | 0 | InfluenceElectionInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Noncharitable Purpose | 0 | NoncharitablePurposeInd |
| Transactions Fail To Qlfy As Exc | Yes (1) | TransactionsFailToQlfyAsExcInd |
| Maintained Expenditure Rspns | Yes (1) | MaintainedExpenditureRspnsInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (7 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 |
|---|---|---|---|---|---|---|---|---|
| ROGER I MACFARLANE | ||||||||
| 515 S FLOWER ST 27TH FLOOR | LOS ANGELES | CA | 90071 | TRUSTEE | 1.00 | $0 | $0 | $0 |
| RUTH B MACFARLANE | ||||||||
| 515 S FLOWER ST 27TH FLOOR | LOS ANGELES | CA | 90071 | TRUSTEE | 1.00 | $0 | $0 | $0 |
| TARYN MACFARLANE | ||||||||
| 515 S FLOWER ST 27TH FLOOR | LOS ANGELES | CA | 90071 | BOARD CHAIR, TRUSTEE | 1.00 | $0 | $0 | $0 |
| ALEX MACFARLANE | ||||||||
| 515 S FLOWER ST 27TH FLOOR | LOS ANGELES | CA | 90071 | VICE CHAIR, TRUSTEE | 1.00 | $0 | $0 | $0 |
| KATHERINE MEYER | ||||||||
| 515 S FLOWER ST 27TH FLOOR | LOS ANGELES | CA | 90071 | TRUSTEE | 1.00 | $0 | $0 | $0 |
| JESSICA MACFARLANE | ||||||||
| 515 S FLOWER ST 27TH FLOOR | LOS ANGELES | CA | 90071 | TRUSTEE | 1.00 | $0 | $0 | $0 |
| NICOLE MACFARLANE | ||||||||
| 515 S FLOWER ST 27TH FLOOR | LOS ANGELES | CA | 90071 | TRUSTEE | 1.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Other Employee Paid Over50k | 0 | OtherEmployeePaidOver50kCnt |
Compensation Of Hghst Pd Cntrct CompensationOfHghstPdCntrctGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Service TypeServiceTypeTxt | CompensationCompensationAmt |
|---|---|---|---|---|---|
| US TRUST-BANK OF AMERICA PRIVATE WEALTH | |||||
| 515 S FLOWER ST 27TH FL | LOS ANGELES | CA | 90071 | INVESTMENT ADVISORY SERVICES | $160,112 |
| ALIGN IMPACT | |||||
| 429 SANTA MONICA BLVD 500 | SANTA MONICA | CA | 90401 | INVESTMENT ADVISORY SERVICES | $54,162 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contractor Paid Over50k | 0 | ContractorPaidOver50kCnt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | CALVERT SOUTHERN OPPORTUNITY & RESILIENCE (SOAR) FUND | Description1Txt |
| Expenses1 | $163,337 | Expenses1Amt |
| Description2 | OWEESTA REVOLVING LOAN FUND | Description2Txt |
| Expenses2 | $150,000 | Expenses2Amt |
| All Other Program Rltd Invst Tot | $101,890 | AllOtherProgramRltdInvstTotAmt |
| Total | $415,227 | TotalAmt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $28,889,637 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $5,076,121 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $4,039,389 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $38,005,147 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $38,005,147 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $570,077 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $37,435,070 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $1,871,754 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $1,871,754 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $8,225 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $8,225 | TotalTaxAmt |
| Distributable Before Adj | $1,863,529 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $1,863,529 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $1,863,529 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $1,429,724 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $415,227 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $1,844,951 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $1,863,529 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $1,240,775 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Total Excess Distribution Cyov | $0 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $1,844,951 | QualifyingDistributionsAmt |
| Applied To Year1 | $1,240,775 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $604,176 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $0 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $0 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $0 | PriorYearUndistributedIncmAmt |
| Prior Year Deficiency Or Tax | $0 | PriorYearDeficiencyOrTaxAmt |
| Taxable1 | $0 | Taxable1Amt |
| Taxable2 | $0 | Taxable2Amt |
| Undistributed Income CY | $1,259,353 | UndistributedIncomeCYAmt |
| Corpus Distri170b1 E Or4942g3 | $0 | CorpusDistri170b1EOr4942g3Amt |
| Excess Distri Cyov From Yr5 | $0 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $0 | ExcessDistriCyovToNextYrAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | ROGER I MACFARLANE | ContributingManagerNm |
| Contributing Manager | RUTH B MACFARLANE | ContributingManagerNm |
Application Submission Info ApplicationSubmissionInfoGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person | ROGER I RUTH B MARCFARLANE | RecipientPersonNm |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1909 VIA VISALIA | AddressLine1Txt |
| City | PALOS VERDES ESTATES | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90274 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Phone | 3104187414 | RecipientPhoneNum |
| Form And Info And Materials | BY WRITTEN REQUEST | FormAndInfoAndMaterialsTxt |
| Submission Deadlines | NONE | SubmissionDeadlinesTxt |
| Restrictions On Awards | NONE | RestrictionsOnAwardsTxt |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (13 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|---|
| APLA HEALTH AND WELLNESS | |||||||
| 611 S KINGSLEY DRIVE | LOS ANGELES | CA | 90005 | NONE | PC | GENERAL OPERATING SUPPORT | $50,000 |
| WILD IRIS FAMILY COUNSELING | |||||||
| 150 N MAIN STREET | BISHOP | CA | 93514 | NONE | PC | GENERAL OPERATING SUPPORT | $25,000 |
| BEYOND FENCES INC | |||||||
| PO BOX 3259 | DURHAM | NC | 27715 | NONE | PC | GENERAL OPERATING SUPPORT | $25,000 |
| COMMUNITIES IN PARTNERSHIP | |||||||
| PO BOX 11247 | DURHAM | NC | 27703 | NONE | PC | GENERAL OPERATING SUPPORT | $25,000 |
| DOWNTOWN SOUTH BEND INC FOUNDATION | |||||||
| 217 S MICHIGAN STREET | SOUTH BEND | IN | 46601 | NONE | PC | GENERAL OPERATING SUPPORT | $25,000 |
| FISTULA FOUNDATION | |||||||
| 1700 THE ALAMEDA SUITE 300 | SAN JOSE | CA | 95126 | NONE | PC | CHARITABLE PURPOSES - FISPRO PROJECT | $50,000 |
| WE NEED DIVERSE BOOKS | |||||||
| 10319 WESTLAKE DRIVE 104 | BETHESDA | MD | 20817 | NONE | PC | GENERAL OPERATING SUPPORT | $25,000 |
| MEDICAL DEBT RESOLUTION INC | |||||||
| 28-07 JACKSON AVE 5TH FLOOR | LONG ISLAND CITY | NY | 11101 | NONE | PC | GENERAL OPERATING SUPPORT | $75,000 |
| WAVES PROJECT INC | |||||||
| 42225 REMINGTON AVE UNIT A-18 | TEMECULA | CA | 92590 | NONE | POF | GENERAL OPERATING SUPPORT | $75,000 |
| CULTIVATE CULINARY SCHOOL & CATERING INC | |||||||
| 1403 PRAIRIE AVE | SOUTH BEND | IN | 46613 | NONE | PC | GENERAL OPERATING SUPPORT | $250,000 |
| HOUSING FOR NEW HOPE INC | |||||||
| 18 W COLONY PL STE 250 | DURHAM | NC | 27705 | NONE | PC | GENERAL OPERATING SUPPORT | $250,000 |
| KHMER GIRLS IN ACTION | |||||||
| 1085 REDONDO AVENUE | LONG BEACH | CA | 90804 | NONE | PC | GENERAL OPERATING SUPPORT | $250,000 |
| LOS ANGELES ROOM & BOARD | |||||||
| 435 S BOYLE STREET | LOS ANGELES | CA | 90033 | NONE | PC | CHARITABLE PURPOSES - RESIDENTIAL INTERN PROGRAM | $250,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $1,375,000 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $113,790 | ExclusionAmt |
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $733,635 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | -$113,293 | ExclusionAmt |
Other Revenue Described OtherRevenueDescribedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PARTNERSHIPS | Desc |
| Business | 523000 | BusinessCd |
| Unrelated Business Taxbl Incm | -$14,734 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | 14 | ExclusionCd |
| Exclusion | $242,916 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | -$14,734 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $977,048 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $962,314 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | 0 | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | 0 | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | 0 | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | 0 | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | 0 | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | 0 | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | 0 | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | 0 | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | 0 | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | 0 | 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 Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TAMBOUR FOUNDATION | BusinessNameLine1Txt |
Contributor Foreign Address ContributorForeignAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 26 NEW STREET | AddressLine1Txt |
| City | ST HELIER CHANNEL | CityNm |
| Country | JE | CountryCd |
| Foreign Postal | J323RA | ForeignPostalCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | $2,000,000 | TotalContributionsAmt |
| Person Contribution | Yes (X) | PersonContributionInd |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ACCOUNTING FEES | CategoryTxt |
| Amt | $22,563 | Amt |
| Net Investment Income | $11,282 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $11,281 | DisbursementsCharitablePrpsAmt |
All Oth Prog Rltd Investments Sch AllOthProgRltdInvestmentsSch
All Other Program Related Invst AllOtherProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DIRT CAPITAL PARTNERS 2023 AFRICA CONSERVATION & COMMUNITIES TOURISM (ACCT) FUND AZOLLA VENTURES CATALYTIC CYCLE FUND | Desc |
| Amt | $101,890 | Amt |
Expenditure Responsibility Stmt ExpenditureResponsibilityStmt
Expenditure Responsibility ExpenditureResponsibilityGrp
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WAVES PROJECT | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1385 | AddressLine1Txt |
| City | TEMECULA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92593 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant | 2023-11-21 | GrantDt |
| Grant | $75,000 | GrantAmt |
| Purpose Of Grant | TO OFFER THE UNIQUE OPPORTUNITY OF EXPERIENCING SCUBA DIVING TO OUR WOUNDED AMERICAN VETERANS | PurposeOfGrantTxt |
| Expended By Grantee | $25,000 | ExpendedByGranteeAmt |
| Any Diversion By Grantee | NO | AnyDiversionByGranteeTxt |
| Dates Of Reports By Grantee | 06/17/24 | DatesOfReportsByGranteeTxt |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Stock | CORPORATE STOCK | StockNm |
| EOY Book Value | $14,560,016 | EOYBookValueAmt |
| EOYFMV | $14,560,016 | EOYFMVAmt |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp (2 entries)
| Category Or ItemCategoryOrItemTxt | Listed At Cost Or FMVListedAtCostOrFMVCd | Book ValueBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| ALTERNATIVE INVESTMENTS | FMV | $19,800,481 | $19,800,481 |
| PROGRAM-RELATED INVESTMENTS | FMV | $421,910 | $421,910 |
Other Assets Schedule OtherAssetsSchedule
Other Assets Schedule OtherAssetsScheduleGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ORGANIZATIONAL COSTS | Desc |
| BOY Book Value | $6,074 | BOYBookValueAmt |
| EOY Book Value | $6,074 | EOYBookValueAmt |
| EOYFMV | $6,074 | EOYFMVAmt |
Other Decreases Schedule OtherDecreasesSchedule
Other Decreases Detail OtherDecreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PRIOR PERIOD ADJUSTMENT | Desc |
| Amt | $136,838 | Amt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| MISC. INVESTMENT EXPENSES | $48,338 | $48,338 | $0 |
| OTHER EXPENSES | $21,578 | $0 | $21,578 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail (5 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt |
|---|---|---|---|
| CAPITAL GAIN DISTRIBUTIONS | $296,010 | $0 | $0 |
| INCOME/(LOSS) FROM ALT. INVESTMENTS | -$75,367 | -$101,571 | $0 |
| OTHER INCOME | $7,539 | $7,539 | $0 |
| ACCRUED MARKET DISCOUNT | $0 | $4,877 | $0 |
| PARTNERSHIPS | $0 | $0 | $0 |
Other Increases Schedule OtherIncreasesSchedule
Other Increases Detail OtherIncreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | UNREALIZED GAIN | Desc |
| Amt | $3,455,395 | Amt |
Other Liabilities Schedule OtherLiabilitiesSchedule
Other Liabilities Detail OtherLiabilitiesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ACCRUED TAXES AND FEES | Desc |
| BOY Book Value | $20,692 | BOYBookValueAmt |
| EOY Book Value | $20,692 | EOYBookValueAmt |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ADVISORY/INVESTMENT MGMT FEES | CategoryTxt |
| Amt | $214,274 | Amt |
| Net Investment Income | $214,274 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| FOREIGN TAXES | $5,820 | $5,820 | $0 |
| FEDERAL EXCISE TAX | $4,799 | $0 | $0 |
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