FURP.ORG / PUBLIC DATA EXPLORER

CHELSEA MORRISON FOUNDATION: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
CHELSEA MORRISON FOUNDATION (EIN 13-4159265)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-05-04
IRS object ID
202511249349100251
Schema version
2024v5.1
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)
Return2025-05-04T12:46:06-05:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN112721938PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1ROBERT WISHNEW CPA PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line121 WILDWOOD DRIVEAddressLine1Txt
CityDIX HILLSCityNm
State AbbreviationNYStateAbbreviationCd
ZIP117466039ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN134159265EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CHELSEA MORRISON FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCHELBusinessNameControlTxt
Phone9179029077PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1222 LAKEVIEW AVENUE PH 5AddressLine1Txt
CityWEST PALM BEACHCityNm
State AbbreviationFLStateAbbreviationCd
ZIP33401ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJOANNE MORRISONPersonNm
Person TitleDIRECTORPersonTitleTxt
Phone9179029077PhoneNum
Signature2025-04-21SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonROBERT WISHNEWPreparerPersonNm
PTINP00547792PTIN
Phone6314915340PhoneNum
Preparation2025-04-21PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$153,477FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$144,654ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$191InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$191InterestOnSavNetInvstIncmAmt
Cap Gain Net Incm Net Invst Incm$0CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$144,845TotalRevAndExpnssAmt
Total Net Invst Incm$191TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$0CompOfcrDirTrstRevAndExpnssAmt
Comp Ofcr Dir Trst Net Invst Incm$0CompOfcrDirTrstNetInvstIncmAmt
Comp Ofcr Dir Trst Dsbrs Chrtbl$0CompOfcrDirTrstDsbrsChrtblAmt
Legal Fees Rev And Expnss$1,024LegalFeesRevAndExpnssAmt
Legal Fees Net Invst Incm$0LegalFeesNetInvstIncmAmt
Legal Fees Dsbrs Chrtbl$0LegalFeesDsbrsChrtblAmt
Accounting Fees Rev And Expnss$1,050AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$0AccountingFeesNetInvstIncmAmt
Accounting Fees Chrtbl Prps$0AccountingFeesChrtblPrpsAmt
Other Expenses Rev And Expnss$656OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$0OtherExpensesNetInvstIncmAmt
Other Expenses Dsbrs Chrtbl$0OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$2,730TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$80,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$80,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$82,730TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$80,000TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$62,115ExcessRevenueOverExpensesAmt
Net Investment Income$191NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$15,558CashBOYAmt
Cash EOY$77,232CashEOYAmt
Cash EOYFMV$77,232CashEOYFMVAmt
Sav And Temp Cash Invst BOY$75,804SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$76,245SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$76,245SavAndTempCashInvstEOYFMVAmt
Total Assets BOY$91,362TotalAssetsBOYAmt
Total Assets EOY$153,477TotalAssetsEOYAmt
Total Assets EOYFMV$153,477TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Capital Stock BOY$127,105CapitalStockBOYAmt
Capital Stock EOY$127,105CapitalStockEOYAmt
Additional Paid In Capital BOY$0AdditionalPaidInCapitalBOYAmt
Additional Paid In Capital EOY$0AdditionalPaidInCapitalEOYAmt
Retained Earning BOY-$35,743RetainedEarningBOYAmt
Retained Earning EOY$26,372RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$91,362TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$153,477TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$91,362TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$153,477TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$91,362TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$62,115ExcessRevenueOverExpensesAmt
Other Increases$0OtherIncreasesAmt
Subtotal$153,477SubtotalAmt
Other Decreases$0OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$153,477TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$3InvestmentIncomeExciseTaxAmt
Tax Under Section511$0TaxUnderSection511Amt
Subtotal$3SubtotalAmt
Subtitle A Tax$0SubtitleATaxAmt
Tax Based On Investment Income$3TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$97EstimatedPlusOvpmtIncmTxAmt
Exempt Frgn Org Tax Wthld At Srce$0ExemptFrgnOrgTaxWthldAtSrceAmt
Extsn Request Income Tax Paid$0ExtsnRequestIncomeTaxPaidAmt
Backup Withholding Withheld$0BackupWithholdingWithheldAmt
Total Payments And Credits$97TotalPaymentsAndCreditsAmt
Es Penalty$0EsPenaltyAmt
Overpayment$94OverpaymentAmt
Applied To ES Tax$94AppliedToESTaxAmt
Refund$0RefundAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political Acty0LegislativePoliticalActyInd
More Than100 Spent0MoreThan100SpentInd
Form1120 POL Filed0Form1120POLFiledInd
Section4955 Organization Tax$0Section4955OrganizationTaxAmt
Section4955 Managers Tax$0Section4955ManagersTaxAmt
Tax Reimbursed$0TaxReimbursedAmt
Activities Not Previously Rpt0ActivitiesNotPreviouslyRptInd
Changes To Articles Or Bylaws0ChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Organization Dissolved Etc0OrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (1)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (1)AtLeast5000InAssetsInd
Org Report Or Register StateFLOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (1)Form990PFFiledWithAttyGenInd
Private Operating Foundation0PrivateOperatingFoundationInd
New Substantial ContributorsYes (1)NewSubstantialContributorsInd
Own Controlled Entity0OwnControlledEntityInd
Donor Advised Fund0DonorAdvisedFundInd
Comply With Public Insp RqrYes (1)ComplyWithPublicInspRqrInd
Website AddressCHELSEAMORRISONFOUNDATION.ORGWebsiteAddressTxt
Individual With BooksJOANNE MORRISONIndividualWithBooksNm
Phone9179029077PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1222 LAKEVIEW AVENUE PH 5AddressLine1Txt
CityWEST PALM BEACHCityNm
State AbbreviationFLStateAbbreviationCd
ZIP33401ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts Question0ForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified Prsn0SaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified Prsn0BrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified Prsn0FurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified Prsn0PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified Prsn0TransferAstDisqualifiedPrsnInd
Payment To Government Official0PaymentToGovernmentOfficialInd
Uncorrected Prior Acts0UncorrectedPriorActsInd
Undistributed Income PY0UndistributedIncomePYInd
Business Holdings0BusinessHoldingsInd
Jeopardy Investments0JeopardyInvestmentsInd
Uncorrected PY Jeopardy Invst0UncorrectedPYJeopardyInvstInd
Influence Legislation0InfluenceLegislationInd
Influence Election0InfluenceElectionInd
Grants To Individuals0GrantsToIndividualsInd
Grants To Organizations0GrantsToOrganizationsInd
Noncharitable Purpose0NoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
JOANNE MORRISON
529 SOUTH FLAGLER DRIVE TH 4-GWEST PALM BEACHFL33401DIRECTOR10.00$0$0$0
THOMAS MORRISON
142 CASA BENDITAPALM BEACHFL33480DIRECTOR3.00$0$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Other Employee Paid Over50k0OtherEmployeePaidOver50kCnt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt
Contractor Paid Over50k0ContractorPaidOver50kCnt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$126,433AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$126,433TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$126,433AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$1,896CashDeemedCharitableAmt
Net Vl Noncharitable Assets$124,537NetVlNoncharitableAssetsAmt
Minimum Investment Return$6,227MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$6,227MinimumInvestmentReturnAmt
Tax Based On Investment Income$3TaxBasedOnInvestmentIncomeAmt
Total Tax$3TotalTaxAmt
Distributable Before Adj$6,224DistributableBeforeAdjAmt
Recoveries Qualfied Distri$0RecoveriesQualfiedDistriAmt
Distributable Before Ded$6,224DistributableBeforeDedAmt
Deduction From Distributable$0DeductionFromDistributableAmt
Distributable As Adjusted$6,224DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$80,000ExpensesAndContributionsAmt
Program Related Invst Total$0ProgramRelatedInvstTotalAmt
Qualifying Distributions$80,000QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$6,224DistributableAsAdjustedAmt
Undistributed Income PY$0UndistributedIncomePYAmt
Total For Prior Years$0TotalForPriorYearsAmt
Excess Distribution Cyov Yr5$110,470ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$99,685ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$95,640ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$95,544ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$90,631ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$491,970TotalExcessDistributionCyovAmt
Qualifying Distributions$80,000QualifyingDistributionsAmt
Applied To Year1$0AppliedToYear1Amt
Applied To Prior Years$0AppliedToPriorYearsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$6,224AppliedToCurrentYearAmt
Remaining Distri From Corpus$73,776RemainingDistriFromCorpusAmt
Excess Distri Cyov App CY Corpus$0ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$0ExcessDistributionCyovAppCYAmt
Total Corpus$565,746TotalCorpusAmt
Prior Year Undistributed Incm$0PriorYearUndistributedIncmAmt
Prior Year Deficiency Or Tax$0PriorYearDeficiencyOrTaxAmt
Taxable1$0Taxable1Amt
Taxable2$0Taxable2Amt
Undistributed Income CY$0UndistributedIncomeCYAmt
Corpus Distri170b1 E Or4942g3$0CorpusDistri170b1EOr4942g3Amt
Excess Distri Cyov From Yr5$110,470ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$455,276ExcessDistriCyovToNextYrAmt
Excess From Year4$99,685ExcessFromYear4Amt
Excess From Year3$95,640ExcessFromYear3Amt
Excess From Year2$95,544ExcessFromYear2Amt
Excess From Year1$90,631ExcessFromYear1Amt
Excess From Current Year$73,776ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerJOANNE MORRISONContributingManagerNm
Contributing ManagerTHOMAS MORRISONContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (2 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
INNER CITY SCHOLARSHIP FUND
1011 FIRST AVENUE STE 1800NEW YORKNY10022NONEGENERAL PURPOSE$55,000
THE FUND FOR WEST PALM BEACH POLICE
600 BANYAN BLVD SUITE 100WEST PALM BEACHFL33401NONEGENERAL PURPOSE$25,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$80,000TotalGrantOrContriPdDurYrAmt
Total Grant Or Contri Apprv Fut$0TotalGrantOrContriApprvFutAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$191ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Unrelated Business Taxbl Incm$0UnrelatedBusinessTaxblIncmAmt
Exclusion$191ExclusionAmt
Related Or Exempt Function Incm$0RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$191TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EO0TrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EO0TrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of Assets0SalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EO0PurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth Assets0RentalOfFacilitiesOthAssetsInd
Reimbursement Arrangements0ReimbursementArrangementsInd
Loans Or Loan Guarantees0LoansOrLoanGuaranteesInd
Performance Of Services Etc0PerformanceOfServicesEtcInd
Sharing Of Facilities Etc0SharingOfFacilitiesEtcInd
Relationships Nonchrtbl EO0RelationshipsNonchrtblEOInd

Schedule B IRS990ScheduleB

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
General RuleYes (X)GeneralRuleInd

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
Contributor1ContributorNum
Contributor PersonTHOMAS MORRISONContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1142 CASA BENDITAAddressLine1Txt
CityPALM BEACHCityNm
State AbbreviationFLStateAbbreviationCd
ZIP33480ZIPCd
FieldValueIRS element (for citing)
Total Contributions$100,000TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryROBERT WISHNEW CPA PCCategoryTxt
Amt$1,050Amt
Net Investment Income$0NetInvestmentIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFeesGrp

FieldValueIRS element (for citing)
CategoryNASON YEAGER GERSON HARRIS & FUMAROCategoryTxt
Legal Fees$1,024LegalFeesAmt
Net Investment Income$0NetInvestmentIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (3 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
BANK CHARGES$122$0$0
COMPUTER SERVICES$210$0$0
WEB SITE EXPENSE$324$0$0

Substantial Contributors Sch SubstantialContributorsSch

Substantial Contributor Detail SubstantialContributorDetail

FieldValueIRS element (for citing)
PersonTHOMAS MORRISONPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1142 CASA BENDITAAddressLine1Txt
CityPALM BEACHCityNm
State AbbreviationFLStateAbbreviationCd
ZIP33480ZIPCd