PETERS FAMILY FOUNDATION: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
PETERS FAMILY FOUNDATION (EIN 91-6505643)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-07
IRS object ID
202443129349101544
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 ReturnHeader

FieldValueIRS element (for citing)
Return2024-11-07T16:57:06-06:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WITHUMSMITHBROWN PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11411 BROADWAY 9TH FLOORAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10018ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN916505643EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE PETERS FAMILY FOUNDATIONBusinessNameLine1Txt
Business Name Line2C/O WITHUMSMITHBROWN PCBusinessNameLine2Txt
FieldValueIRS element (for citing)
In Care Of% WITHUMSMITHBROWN PCInCareOfNm
Business Name ControlPETEBusinessNameControlTxt
Phone2127519100PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11411 BROADWAY 9TH FLOORAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10018ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMICHAEL PETERSPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone2127519100PhoneNum
Signature2024-11-15SignatureDt
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 PersonJOSHUA HOROWITZ CPAPreparerPersonNm
PTINP01053082PTIN
Phone2127519100PhoneNum
Preparation2024-11-15PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$2,595,458FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$0ContriRcvdRevAndExpnssAmt
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Dividends Rev And Expnss$48,919DividendsRevAndExpnssAmt
Dividends Net Invst Incm$48,919DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$135,239NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$447,737GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$135,239CapGainNetIncmNetInvstIncmAmt
Other Income Rev And Expnss$663OtherIncomeRevAndExpnssAmt
Total Rev And Expnss$184,821TotalRevAndExpnssAmt
Total Net Invst Incm$184,158TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$0CompOfcrDirTrstRevAndExpnssAmt
Other Prof Fees Rev And Expnss$16,311OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm$10,874OtherProfFeesNetInvstIncmAmt
Other Prof Fees Dsbrs Chrtbl$5,437OtherProfFeesDsbrsChrtblAmt
Taxes Rev And Expnss$253TaxesRevAndExpnssAmt
Taxes Net Invst Incm$253TaxesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss$16,564TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$11,127TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$5,437TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$100,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$100,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$116,564TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$11,127TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$105,437TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$68,257ExcessRevenueOverExpensesAmt
Net Investment Income$173,031NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$206,018SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$302,877SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$302,877SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY$761,413CorporateStockBOYAmt
Corporate Stock EOY$734,884CorporateStockEOYAmt
Corporate Stock EOYFMV$1,605,455CorporateStockEOYFMVAmt
Corporate Bonds BOY$724,078CorporateBondsBOYAmt
Corporate Bonds EOY$725,102CorporateBondsEOYAmt
Corporate Bonds EOYFMV$685,315CorporateBondsEOYFMVAmt
Other Assets BOY$3,260OtherAssetsBOYAmt
Other Assets EOY$1,811OtherAssetsEOYAmt
Other Assets EOYFMV$1,811OtherAssetsEOYFMVAmt
Total Assets BOY$1,694,769TotalAssetsBOYAmt
Total Assets EOY$1,764,674TotalAssetsEOYAmt
Total Assets EOYFMV$2,595,458TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Capital Stock BOY$1,694,769CapitalStockBOYAmt
Capital Stock EOY$1,764,674CapitalStockEOYAmt
Tot Net Ast Or Fund Balances BOY$1,694,769TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$1,764,674TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$1,694,769TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$1,764,674TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$1,694,769TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$68,257ExcessRevenueOverExpensesAmt
Other Increases$1,648OtherIncreasesAmt
Subtotal$1,764,674SubtotalAmt
Tot Net Ast Or Fund Balances EOY$1,764,674TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (2 entries)

PropertyPropertyDescSoldSoldDtGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
EVERCORE ST COVERED SEE ATTACHED2023-12-31$14,690$14,532$158$158
EVERCORE LT COVERED SEE ATTACHED2023-12-31$419,229$284,776$134,453$134,453
FieldValueIRS element (for citing)
Capital Gain Net Income$135,239CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$2,405InvestmentIncomeExciseTaxAmt
Subtotal$2,405SubtotalAmt
Tax Based On Investment Income$2,405TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$1,713EstimatedPlusOvpmtIncmTxAmt
Exempt Frgn Org Tax Wthld At Srce$0ExemptFrgnOrgTaxWthldAtSrceAmt
Extsn Request Income Tax Paid$3,750ExtsnRequestIncomeTaxPaidAmt
Total Payments And Credits$5,463TotalPaymentsAndCreditsAmt
Overpayment$3,058OverpaymentAmt
Applied To ES Tax$3,058AppliedToESTaxAmt

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 SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateWAOrgReportOrRegisterStateCd
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 Line1WITHUMSMITHBROWN PCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2127519100PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line11411 BROADWAYAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10018ZIPCd
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
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 (2 entries)

Address Line1USAddress/AddressLine1TxtAddress Line2USAddress/AddressLine2TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
MICHAEL P PETERS
C/O WITHUMSMITHBROWN1411 BROADWAYNEW YORKNY10018TRUSTEE5.0$0$0$0
JANICE C PETERS
C/O WITHUMSMITHBROWN1411 BROADWAYNEW YORKNY10018TRUSTEE5.0$0$0$0

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$2,247,423AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$200,685AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$2,535FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$2,450,643TotalFMVOfUnusedAssetsAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$2,450,643AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$36,760CashDeemedCharitableAmt
Net Vl Noncharitable Assets$2,413,883NetVlNoncharitableAssetsAmt
Minimum Investment Return$120,694MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$120,694MinimumInvestmentReturnAmt
Tax Based On Investment Income$2,405TaxBasedOnInvestmentIncomeAmt
Total Tax$2,405TotalTaxAmt
Distributable Before Adj$118,289DistributableBeforeAdjAmt
Distributable Before Ded$118,289DistributableBeforeDedAmt
Distributable As Adjusted$118,289DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$105,437ExpensesAndContributionsAmt
Program Related Invst Total$0ProgramRelatedInvstTotalAmt
Charitable Assets Acquis Paid$0CharitableAssetsAcquisPaidAmt
Set Aside Suitability Test$0SetAsideSuitabilityTestAmt
Set Aside Cash Distri Test$0SetAsideCashDistriTestAmt
Qualifying Distributions$105,437QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$118,289DistributableAsAdjustedAmt
Undistributed Income PY$0UndistributedIncomePYAmt
Prior Year12021PriorYear1Yr
Prior Year22020PriorYear2Yr
Prior Year32019PriorYear3Yr
Total For Prior Years$0TotalForPriorYearsAmt
Excess Distribution Cyov Yr2$21,088ExcessDistributionCyovYr2Amt
Total Excess Distribution Cyov$21,088TotalExcessDistributionCyovAmt
Qualifying Distributions$105,437QualifyingDistributionsAmt
Applied To Year1$0AppliedToYear1Amt
Applied To Current Year$105,437AppliedToCurrentYearAmt
Remaining Distri From Corpus$0RemainingDistriFromCorpusAmt
Excess Distri Cyov App CY Corpus$12,852ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$12,852ExcessDistributionCyovAppCYAmt
Total Corpus$8,236TotalCorpusAmt
Prior Year Undistributed Incm$0PriorYearUndistributedIncmAmt
Taxable1$0Taxable1Amt
Taxable2$0Taxable2Amt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$8,236ExcessDistriCyovToNextYrAmt
Excess From Year2$8,236ExcessFromYear2Amt
FieldValueIRS element (for citing)
Private Operating FoundationsPrivateOperatingFoundationsGrp

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerMICHAEL P PETERSContributingManagerNm
Contributing ManagerJANICE C PETERSContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (3 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
SAVE THE CHILDREN'S EMERGENCY FUND
501 KINGS HIGHWAY EAST SUITE 400FAIRFIELDCT06825N/APCUNRESTRICTED$50,000
HANDICAPPED DEVELOPMENT CENTER
3402 HICKORY GROVE RDDAVENPORTIA52806N/APCUNRESTRICTED$30,000
SAINT THOMAS SCHOOL
202 W 58TH STNEW YORKNY10019N/APCUNRESTRICTED$20,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$100,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

FieldValueIRS element (for citing)
Fees Contracts From Govt AgFeesContractsFromGovtAgGrp
Membership Dues And AssmntMembershipDuesAndAssmntGrp
Int On Sav And Temp Cash InvstIntOnSavAndTempCashInvstGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$48,919ExclusionAmt
FieldValueIRS element (for citing)
Net Rntl Incm Re Debt Fincd PropNetRntlIncmReDebtFincdPropGrp
Net Rntl Incm Re Not Debt Fincd PropNetRntlIncmReNotDebtFincdProp
Net Rental Income Personal PropNetRentalIncomePersonalPropGrp
Other Investment IncomeOtherInvestmentIncomeGrp

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion$135,239ExclusionAmt
FieldValueIRS element (for citing)
Net Income Loss From Special EvtNetIncomeLossFromSpecialEvtGrp
Gross Profit Loss Sls Of InvntryGrossProfitLossSlsOfInvntryGrp

Other Revenue Described OtherRevenueDescribedGrp

FieldValueIRS element (for citing)
DescNONDIVIDEND DISTRIBUTIONSDesc
Exclusion14ExclusionCd
Exclusion$663ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$184,821ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$184,821TotalIncomeProducingActyAmt

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

All Oth Prog Rltd Investments Sch AllOthProgRltdInvestmentsSch

All Other Program Related Invst AllOtherProgramRelatedInvstGrp

FieldValueIRS element (for citing)
DescN/ADesc

Depreciation Schedule DepreciationSchedule

Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule

Investments Corporate Bonds InvestmentsCorporateBondsGrp

FieldValueIRS element (for citing)
BondEVERCORE ACCT 7703BondNm
EOY Book Value$725,102EOYBookValueAmt
EOYFMV$685,315EOYFMVAmt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

FieldValueIRS element (for citing)
StockEVERCORE ACCT 7703StockNm
EOY Book Value$734,884EOYBookValueAmt
EOYFMV$1,605,455EOYFMVAmt

Other Assets Schedule OtherAssetsSchedule

Other Assets Schedule OtherAssetsScheduleGrp

FieldValueIRS element (for citing)
DescDIVIDEND RECEIVABLEDesc
BOY Book Value$3,260BOYBookValueAmt
EOY Book Value$1,811EOYBookValueAmt
EOYFMV$1,811EOYFMVAmt

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail

FieldValueIRS element (for citing)
DescNONDIVIDEND DISTRIBUTIONSDesc
Revenue And Expenses Per Books$663RevenueAndExpensesPerBooksAmt

Other Increases Schedule OtherIncreasesSchedule

Other Increases Detail OtherIncreasesDetail

FieldValueIRS element (for citing)
DescPPADesc
Amt$1,648Amt

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryINVESTMENT FEESCategoryTxt
Amt$16,311Amt
Net Investment Income$10,874NetInvestmentIncomeAmt
Disbursements Charitable Prps$5,437DisbursementsCharitablePrpsAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmt
FOREIGN TAXES PAID$253$253
FEDERAL EXCISE TAX

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