HARBOURTON FOUNDATION: Form 990PF, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- HARBOURTON FOUNDATION (EIN 22-2436112)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-15
- IRS object ID
- 202443209349103834
- 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
- Accounting Fees Schedule
- Expenditure Responsibility Stmt
- Investments Other Schedule2
- Other Assets Schedule
- Other Expenses Schedule
- Other Income Schedule2
- Other Increases Schedule
- Other Professional Fees Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-15T11:36:15-06:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 222951202 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MSPC CPAS & ADVISORS PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 340 NORTH AVENUE EAST | AddressLine1Txt |
| City | CRANFORD | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 070162496 | 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 | 222436112 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HARBOURTON FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | HARB | BusinessNameControlTxt |
| Phone | 7755052222 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5250 S VIRGINIA STREET 350 | AddressLine1Txt |
| City | RENO | CityNm |
| State Abbreviation | NV | StateAbbreviationCd |
| ZIP | 89502 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STEVEN SMOTRICH | PersonNm |
| Person Title | ASST. TREASURER | PersonTitleTxt |
| Phone | 8318242222 | PhoneNum |
| Signature | 2024-11-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MICHAEL J HALKIAS | PreparerPersonNm |
| PTIN | P00959921 | PTIN |
| Phone | 9082727000 | 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) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $25,182,017 | FMVAssetsEOYAmt |
| Method Of Accounting Other | Yes (X) | MethodOfAccountingOtherInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Dividends Rev And Expnss | $200,291 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $200,291 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | -$262,214 | NetGainSaleAstRevAndExpnssAmt |
| Cap Gain Net Incm Net Invst Incm | $0 | CapGainNetIncmNetInvstIncmAmt |
| Other Income Rev And Expnss | $688,071 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $688,071 | OtherIncomeNetInvstIncmAmt |
| Total Rev And Expnss | $626,148 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $888,362 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $43,680 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $2,184 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $41,496 | CompOfcrDirTrstDsbrsChrtblAmt |
| Oth Empl Slrs Wgs Rev And Expnss | $75,238 | OthEmplSlrsWgsRevAndExpnssAmt |
| Oth Empl Slrs Wgs Net Invst Incm | $3,762 | OthEmplSlrsWgsNetInvstIncmAmt |
| Oth Empl Slrs Wgs Dsbrs Chrtbl | $71,476 | OthEmplSlrsWgsDsbrsChrtblAmt |
| Pension Empl Bnft Rev And Expnss | $57,647 | PensionEmplBnftRevAndExpnssAmt |
| Pension Empl Bnft Net Invst Incm | $2,882 | PensionEmplBnftNetInvstIncmAmt |
| Pension Empl Bnft Dsbrs Chrtbl | $54,765 | PensionEmplBnftDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $10,750 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $538 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $10,212 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $31,502 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $1,575 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $29,927 | OtherProfFeesDsbrsChrtblAmt |
| Taxes Rev And Expnss | $94,404 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $0 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Occupancy Rev And Expnss | $99,879 | OccupancyRevAndExpnssAmt |
| Occupancy Net Invst Incm | $4,994 | OccupancyNetInvstIncmAmt |
| Occupancy Dsbrs Chrtbl | $94,885 | OccupancyDsbrsChrtblAmt |
| Trav Conf Meeting Rev And Expnss | $15,644 | TravConfMeetingRevAndExpnssAmt |
| Trav Conf Meeting Net Invst Incm | $0 | TravConfMeetingNetInvstIncmAmt |
| Trav Conf Meeting Dsbrs Chrtbl | $15,644 | TravConfMeetingDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $395,926 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $19,728 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $374,833 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $824,670 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $35,663 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $693,238 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $910,613 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $910,613 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $1,735,283 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $35,663 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $1,603,851 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$1,109,135 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $852,699 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $1,899,979 | CashBOYAmt |
| Cash EOY | $690,293 | CashEOYAmt |
| Cash EOYFMV | $690,293 | CashEOYFMVAmt |
| Other Investments BOY | $24,197,615 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $24,404,285 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $24,404,285 | OtherInvestmentsEOYFMVAmt |
| Other Assets BOY | $118,405 | OtherAssetsBOYAmt |
| Other Assets EOY | $87,439 | OtherAssetsEOYAmt |
| Other Assets EOYFMV | $87,439 | OtherAssetsEOYFMVAmt |
| Total Assets BOY | $26,215,999 | TotalAssetsBOYAmt |
| Total Assets EOY | $25,182,017 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $25,182,017 | TotalAssetsEOYFMVAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Capital Stock BOY | $1,042,500 | CapitalStockBOYAmt |
| Capital Stock EOY | $1,042,500 | CapitalStockEOYAmt |
| Additional Paid In Capital BOY | $0 | AdditionalPaidInCapitalBOYAmt |
| Additional Paid In Capital EOY | $0 | AdditionalPaidInCapitalEOYAmt |
| Retained Earning BOY | $25,173,499 | RetainedEarningBOYAmt |
| Retained Earning EOY | $24,139,517 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $26,215,999 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $25,182,017 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $26,215,999 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $25,182,017 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $26,215,999 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$1,109,135 | ExcessRevenueOverExpensesAmt |
| Other Increases | $75,153 | OtherIncreasesAmt |
| Subtotal | $25,182,017 | SubtotalAmt |
| Other Decreases | $0 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $25,182,017 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (5 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|
| PERIWINKLE VENTURES INSTITUTIONAL FUND II | P | $1,862 | $1,862 |
| KORE OFFSHORE FUND | P | $308,485 | $308,485 |
| KORE OFFSHORE FUND | P | $39,134 | $39,134 |
| OAKTREE ENHANCED INCOME FUND | P | $4,517 | $4,517 |
| ORIGAMI SECONDARY FUND II LIQUIDATION | P | -$616,212 | -$616,212 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | -$262,214 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $11,853 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $11,853 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $11,853 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $151,215 | 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 | $151,215 | TotalPaymentsAndCreditsAmt |
| Es Penalty | $0 | EsPenaltyAmt |
| Overpayment | $139,362 | OverpaymentAmt |
| Applied To ES Tax | $30,000 | AppliedToESTaxAmt |
| Refund | $109,362 | 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 | NJ | 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 |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JAMES S REGAN III | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7755052222 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5250 S VIRGINIA ST SUITE 350 | AddressLine1Txt |
| City | RENO | CityNm |
| State Abbreviation | NV | StateAbbreviationCd |
| ZIP | 89502 | 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 | 0 | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | 0 | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | 0 | PaymentToGovernmentOfficialInd |
| Uncorrected Prior Acts | 0 | UncorrectedPriorActsInd |
| Undistributed Income PY | 0 | UndistributedIncomePYInd |
| Business Holdings | Yes (1) | BusinessHoldingsInd |
| Excess Business Holdings | 0 | ExcessBusinessHoldingsInd |
| 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 (6 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 |
|---|---|---|---|---|---|---|---|---|
| JAMES S REGAN | ||||||||
| 5250 S VIRGINIA ST | RENO | NV | 89502 | VICE PRESIDENT | 3.00 | $0 | $0 | $0 |
| AMY H REGAN | ||||||||
| 5250 S VIRGINIA ST | RENO | NV | 89502 | PRESIDENT & ASST.SECRETARY | 3.00 | $0 | $0 | $0 |
| STEVEN B SMOTRICH | ||||||||
| 5250 S VIRGINIA ST | RENO | NV | 89502 | ASSISTANT TREASURER | 0.00 | $0 | $0 | $0 |
| JAMES S REGAN III | ||||||||
| 5250 S VIRGINIA ST | RENO | NV | 89502 | VP & TREASURER | 3.00 | $0 | $0 | $0 |
| CATHERINE H REGAN LAWLISS | ||||||||
| 5250 S VIRGINIA ST | RENO | NV | 89502 | VP & SECRETARY | 30.00 | $21,840 | $0 | $0 |
| PATRICK H REGAN | ||||||||
| 5250 S VIRGINIA ST | RENO | NV | 89502 | VICE PRESIDENT | 40.00 | $21,840 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Other Employee Paid Over50k | 0 | OtherEmployeePaidOver50kCnt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
| Contractor Paid Over50k | 0 | ContractorPaidOver50kCnt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $0 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $1,308,091 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $24,347,083 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $25,655,174 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $25,655,174 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $384,828 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $25,270,346 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $1,263,517 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $1,263,517 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $11,853 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $11,853 | TotalTaxAmt |
| Distributable Before Adj | $1,251,664 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $1,251,664 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $1,251,664 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $1,603,851 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $1,603,851 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $1,251,664 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr4 | $865,585 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr2 | $1,197,575 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $4,479,005 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $6,542,165 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $1,603,851 | QualifyingDistributionsAmt |
| Applied To Year1 | $0 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $1,251,664 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $352,187 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $6,894,352 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $0 | PriorYearUndistributedIncmAmt |
| Prior Year Deficiency Or Tax | $0 | PriorYearDeficiencyOrTaxAmt |
| Taxable1 | $0 | Taxable1Amt |
| Taxable2 | $0 | Taxable2Amt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Corpus Distri170b1 E Or4942g3 | $0 | CorpusDistri170b1EOr4942g3Amt |
| Excess Distri Cyov From Yr5 | $0 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $6,894,352 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $865,585 | ExcessFromYear4Amt |
| Excess From Year2 | $1,197,575 | ExcessFromYear2Amt |
| Excess From Year1 | $4,479,005 | ExcessFromYear1Amt |
| Excess From Current Year | $352,187 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | JAMES S REGAN | ContributingManagerNm |
| Contributing Manager | AMY H REGAN | ContributingManagerNm |
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (2 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|
| ZEPHYR IMPACT | ||||||
| 244 JACKSON ST | DENVER | CO | 81620 | PC | ZEPHYR IMPACT BRINGS TOGETHER DONORS AND SOCIAL CHANGE-MAKERS TO THINK BIG, ACT BOLDLY, AND ACHIEVE BREAKTHROUGH RESULTS FOR OUR COMMUNITIES AND OUR SOCIETY. | $895,613 |
| HOPE INTERNATIONAL | ||||||
| 227 GRANITE RUN DR STE 250 | LANCASTER | PA | 17601 | PC | PROVIDES DISCIPLESHIP, TRAINING, A SAFE PLACE TO SAVE, AND LOANS HELPING MEN AND WOMEN WEATHER ECONOMIC STORMS LIKE THOSE RELATED TO COVID-19. | $15,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $910,613 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $200,291 | ExclusionAmt |
Other Investment Income OtherInvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $688,071 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | -$262,214 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $626,148 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $626,148 | 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 |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ACCOUNTING FEES | CategoryTxt |
| Amt | $10,750 | Amt |
| Net Investment Income | $538 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $10,212 | DisbursementsCharitablePrpsAmt |
Expenditure Responsibility Stmt ExpenditureResponsibilityStmt
Expenditure Responsibility ExpenditureResponsibilityGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | GrantGrantDt | GrantGrantAmt | Purpose Of GrantPurposeOfGrantTxt | Any Diversion By GranteeAnyDiversionByGranteeTxt | Dates Of Reports By GranteeDatesOfReportsByGranteeTxt | Results Of VerificationResultsOfVerificationTxt | Expended By GranteeExpendedByGranteeAmt |
|---|---|---|---|---|---|---|---|---|---|---|
| METANOIA PROPERTIES LTD OF SOUTH AFRICA METANOIA | ||||||||||
| 751 SKYLINE DR | WOODLAND PARK | CO | 80863 | 2021-08-03 | $140,000 | PURSUANT TO A PRI FUNDING AGREEMENT BETWEEN HARBOURTON FOUNDATION AND METANOIA DATED AUGUST 3, 2021, METANOIA IS REQUIRED TO USE THE GRANT FUNDS TO EXPAND "SUPER-KITCHEN" OPERATIONS AND FACILITIES TO FURTHER THE EXEMPT CHARITABLE PURPOSE OF OUTSIDE THE BOWL, A US-BASED 501(C)(3) ORGANIZATION, TO PROVIDE FOOD TO IMPOVERISHED COMMUNITIES. | TO THE FDTN'S KNOWLEDGE, METANOIA HAS NOT DIVERTED ANY PORTION OF FUNDS | NOVEMBER 8TH, 2024 | NO INDEPENDENT VERIFICATION HAS BEEN REQUIRED. | |
| PIPER SUTTON FOUNDATION INC | ||||||||||
| 5250 S VIRGINIA ST SUITE 350 | RENO | NV | 89502 | 2022-04-22 | $1,456,000 | PURSUANT TO A GRANT AGREEMENT BETWEEN HARBOURTON FOUNDATION AND PIPER SUTTON DATED APRIL 22, 2022, PIPER SUTTON IS REQUIRED TO USE THE GRANT FUNDS TO FURTHER ITS EXEMPT PURPOSE OF MAKING GRANTS TO OTHER CODE SECTION 501(C)(3) ORGANIZATIONS FOR RELIGIOUS, CHARITABLE, SCIENTIFIC, LITERARY, AND EDUCATIONAL PURPOSES. | TO THE FDTN'S KNOWLEDGE, PIPER SUTTON HAS NOT DIVERTED ANY PORTION OF FUNDS | APRIL 30, 2022, APRIL 30, 2023, AND APRIL 30, 2024 | NO INDEPENDENT VERIFICATION HAS BEEN REQUIRED. | $1,456,000 |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp (15 entries)
| Category Or ItemCategoryOrItemTxt | Listed At Cost Or FMVListedAtCostOrFMVCd | Book ValueBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| COLLAB GROWTH-RF I, LLC | FMV | $489,131 | $489,131 |
| HEALTHCARE ROYALTY PARTNERS III,L.P. | FMV | $267,407 | $267,407 |
| OAKTREE ENHANCED INCOME FUND (CAYMAN), L.P. | FMV | $6,293 | $6,293 |
| ORIGAMI OPPORTUNITIES FUND III OFFSHORE, L.P. | FMV | $926,346 | $926,346 |
| PANTHERYX INC | FMV | $1,088,569 | $1,088,569 |
| TPG-AXON PARTNERS (OFFSHORE) LTD. | FMV | $152,614 | $152,614 |
| SHOONYA DIGITAL SERIES SEED PFD | FMV | $67,688 | $67,688 |
| SHOONYA DIGITAL SERIES SEED 2 PFD | FMV | $50,000 | $50,000 |
| SHOONYA DIGITAL SERIES SEED PFD- WTS | FMV | $12,571 | $12,571 |
| WEST STREET STRATEGIC SOLUTIONS OFFSHORE FEEDER FUND I | FMV | $903,003 | $903,003 |
| KORE OFFSHORE FUND LTD CLASS A | FMV | $13,101,875 | $13,101,875 |
| PANTHERYX SENIOR CONVERTIBLE PREFERRED SHARES | FMV | $79,841 | $79,841 |
| PERIWINKLE VENTURES FUND II (CAYMAN) LTD | FMV | $5,292,851 | $5,292,851 |
| 137 VENTURES OPPORTUNITY FUND, LP | FMV | $1,829,780 | $1,829,780 |
| PANTHERYX BRIDGE LOAN | FMV | $136,316 | $136,316 |
Other Assets Schedule OtherAssetsSchedule
Other Assets Schedule OtherAssetsScheduleGrp (2 entries)
| DescDesc | BOY Book ValueBOYBookValueAmt | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| OTHER ASSETS | $11,197 | $7,832 | $7,832 |
| PROMISORY NOTE & INTEREST RECEIVABLE | $107,208 | $79,607 | $79,607 |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (8 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| INSURANCE EXPENSE | $758 | $38 | $720 |
| SOFTWARE & LICENSES | $19,197 | $960 | $18,237 |
| OFFICE EXPENSES | $4,925 | $246 | $4,679 |
| BANK CHARGES | $115 | $6 | $109 |
| INVESTMENT EXPENSES FROM PASS THRU'S | $351,643 | $17,582 | $334,061 |
| OTHER EXPENSE | $1,968 | $30 | $573 |
| PROFESSIONAL EMPLOYER SERVICE FEE | $8,454 | $423 | $8,031 |
| UTILITIES | $8,866 | $443 | $8,423 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail (4 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt |
|---|---|---|---|
| ROYALTY INCOME FROM INVESTMENT PARTNERSHIPS | $40,514 | $40,514 | $40,514 |
| OTHER PORTFOLIO INCOME INVESTMENT PARTNERSHIPS | $517,129 | $517,129 | $517,129 |
| PFIC INCOME- ORIGAMI SECONDARY FUND II LP | $78,769 | $78,769 | $78,769 |
| PFIC INCOME- WEST STREET STRATEGIC SOLUTIONS GP | $51,659 | $51,659 | $51,659 |
Other Increases Schedule OtherIncreasesSchedule
Other Increases Detail OtherIncreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | UNREALIZED LOSS ON INVESTMENTS | Desc |
| Amt | $75,153 | Amt |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | CONSULTING FEES | CategoryTxt |
| Amt | $31,502 | Amt |
| Net Investment Income | $1,575 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $29,927 | DisbursementsCharitablePrpsAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| EXCISE TAX & REAL ESTATE TAX | $90,353 | $0 | $0 |
| FOREIGN TAX PAID | $4,051 | $0 | $0 |
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