APPLES & ORANGES FUND: Form 990PF, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- APPLES & ORANGES FUND (EIN 86-2069579)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-14
- IRS object ID
- 202423199349102772
- 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
- Form 990-PF
- Accounting Fees Schedule
- Investments Corp Stock Schedule
- Other Expenses Schedule
- Other Increases Schedule
- Other Professional Fees Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-14T13:47:49-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 371852224 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CAL ACCOUNTING | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 26335 CARMEL RANCHO BLVD SUITE 9 | AddressLine1Txt |
| City | CARMEL | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 93923 | 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 | 862069579 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | APPLES & ORANGES FUND | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MILE | BusinessNameControlTxt |
| Phone | 8316015678 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 27140 MEADOWS RD | AddressLine1Txt |
| City | CARMEL | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 93923 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BRADLEY ZEVE | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 8316015678 | PhoneNum |
| Signature | 2024-11-08 | 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 | CHRISTOPHER LOCKE | PreparerPersonNm |
| PTIN | P01541040 | PTIN |
| Phone | 8312750084 | PhoneNum |
| Preparation | 2024-11-07 | PreparationDt |
| 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) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $331,634 | 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 | $34,728 | ContriRcvdRevAndExpnssAmt |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Interest On Sav Rev And Expnss | $26 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $26 | InterestOnSavNetInvstIncmAmt |
| Interest On Savings Adj Net Incm | $26 | InterestOnSavingsAdjNetIncmAmt |
| Dividends Rev And Expnss | $3,991 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $3,991 | DividendsNetInvstIncmAmt |
| Dividends Adj Net Incm | $3,991 | DividendsAdjNetIncmAmt |
| Total Rev And Expnss | $38,745 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $4,017 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $4,017 | TotalAdjNetIncmAmt |
| Accounting Fees Rev And Expnss | $1,150 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $575 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $575 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $750 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $750 | OtherProfFeesNetInvstIncmAmt |
| Other Expenses Rev And Expnss | $821 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $821 | OtherExpensesNetInvstIncmAmt |
| Tot Opr Expenses Rev And Expnss | $2,721 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $2,146 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $575 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $25,000 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $25,000 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $27,721 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $2,146 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $25,575 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $11,024 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $1,871 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $4,017 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $7,011 | CashBOYAmt |
| Cash EOY | $56,015 | CashEOYAmt |
| Cash EOYFMV | $56,016 | CashEOYFMVAmt |
| Corporate Stock BOY | $257,833 | CorporateStockBOYAmt |
| Corporate Stock EOY | $275,618 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $275,618 | CorporateStockEOYFMVAmt |
| Total Assets BOY | $264,844 | TotalAssetsBOYAmt |
| Total Assets EOY | $331,633 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $331,634 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
| No Donor Rstr Net Assests BOY | $264,844 | NoDonorRstrNetAssestsBOYAmt |
| No Donor Rstr Net Assests EOY | $331,633 | NoDonorRstrNetAssestsEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $264,844 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $331,633 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $264,844 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $331,633 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $264,844 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $11,024 | ExcessRevenueOverExpensesAmt |
| Other Increases | $55,765 | OtherIncreasesAmt |
| Subtotal | $331,633 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $331,633 | TotNetAstOrFundBalancesEOYAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $26 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $26 | SubtotalAmt |
| Tax Based On Investment Income | $26 | TaxBasedOnInvestmentIncomeAmt |
| Tax Due | $26 | 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 | Yes (true) | 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 | BRADLEY ZEVE | IndividualWithBooksNm |
| Phone | 8316015678 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 27140 MEADOWS RD | AddressLine1Txt |
| City | CARMEL | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 93923 | 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 (2 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 |
|---|---|---|---|---|---|---|---|---|
| BRADLEY ZEVE | ||||||||
| 27140 MEADOWS RD | CARMEL | CA | 93923 | PRESIDENT | 1.00 | $0 | $0 | $0 |
| MAEVE ROCKEFELLER | ||||||||
| 27140 MEADOWS RD | CARMEL | CA | 93923 | SECRETARY | 1.00 | $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 |
Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | HEADCOUNT.ORG | Description1Txt |
| Expenses1 | $25,000 | Expenses1Amt |
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 | $31,514 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $266,726 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $298,240 | TotalFMVOfUnusedAssetsAmt |
| Adjusted Total FMV Of Unused Ast | $298,240 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $4,474 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $293,766 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $14,688 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sect4942j3j5 Fndtn And Frgn Org | Yes (X) | Sect4942j3j5FndtnAndFrgnOrgInd |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $25,575 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $25,575 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Qualifying Distributions | $25,575 | QualifyingDistributionsAmt |
| Remaining Distri From Corpus | $25,575 | RemainingDistriFromCorpusAmt |
| Total Corpus | $25,575 | TotalCorpusAmt |
Private Operating Foundations PrivateOperatingFoundationsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Section4942j3 | Yes (X) | Section4942j3Ind |
Lessor Adj Net Incm Min Invst Ret LessorAdjNetIncmMinInvstRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $4,017 | CurrentYearAmt |
| Total | $4,017 | TotalAmt |
Pct85 Lessor Adj Incm Or Min Ret Pct85LessorAdjIncmOrMinRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $3,414 | CurrentYearAmt |
| Total | $3,414 | TotalAmt |
Qualifying Distributions QualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $25,575 | CurrentYearAmt |
| Year1 | $27,788 | Year1Amt |
| Year2 | $16,250 | Year2Amt |
| Total | $69,613 | TotalAmt |
Qualifying Distri Made Drt QualifyingDistriMadeDrtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $25,575 | CurrentYearAmt |
| Year1 | $27,788 | Year1Amt |
| Year2 | $16,250 | Year2Amt |
| Total | $69,613 | TotalAmt |
Two Thirds Minimum Invst Ret TwoThirdsMinimumInvstRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $9,792 | CurrentYearAmt |
| Year1 | $8,696 | Year1Amt |
| Year2 | $11,089 | Year2Amt |
| Total | $29,577 | TotalAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HEADCOUNTORG | BusinessNameLine1Txt |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 104 WEST 29TH ST 11TH FL | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10001 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Relationship | NONE | RecipientRelationshipTxt |
| Grant Or Contribution Purpose | GENERAL CHARITABLE | GrantOrContributionPurposeTxt |
| Amt | $25,000 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $25,000 | 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 | $26 | RelatedOrExemptFunctionIncmAmt |
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | $3,991 | RelatedOrExemptFunctionIncmAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | $4,017 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $4,017 | TotalIncomeProducingActyAmt |
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 |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | INDIRECT ACCOUNTING FEES | CategoryTxt |
| Amt | $1,150 | Amt |
| Net Investment Income | $575 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $575 | DisbursementsCharitablePrpsAmt |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Stock | LONG-TERM INVESTMENTS | StockNm |
| EOY Book Value | $275,618 | EOYBookValueAmt |
| EOYFMV | $275,618 | EOYFMVAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt |
|---|---|---|
| EXPENSES | ||
| MISC | $821 | $821 |
Other Increases Schedule OtherIncreasesSchedule
Other Increases Detail OtherIncreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | UNRECOGNIZED GAIN/LOSS | Desc |
| Amt | $55,765 | Amt |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | INDIRECT OTHER PROFESSIONAL FEES | CategoryTxt |
| Amt | $750 | Amt |
| Net Investment Income | $750 | NetInvestmentIncomeAmt |
Comments