SHELLBROOK FOUNDATION: Form 990PF, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
SHELLBROOK FOUNDATION (EIN 33-0869364)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-03-23
IRS object ID
202300829349100705
Schema version
2022v5.0
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 ReturnHeader

FieldValueIRS element (for citing)
Return2023-03-23T08:14:48-07:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN770441609PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Fitzpatrick Professional Accountancy CorpBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1755 Santa Rosa St Ste 200AddressLine1Txt
CitySan Luis ObispoCityNm
State AbbreviationCAStateAbbreviationCd
ZIP93401ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN330869364EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SHELLBROOK FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSHELBusinessNameControlTxt
Phone9492751320PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line17574 PASEO VISTAAddressLine1Txt
CityMONTEREYCityNm
State AbbreviationCAStateAbbreviationCd
ZIP93940ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonWARREN LYONSPersonNm
Person TitleTreasurerPersonTitleTxt
Signature2023-03-23SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstWARRENPersonFirstNm
Person LastLYONSPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonPAMELA FITZPATRICK CPAPreparerPersonNm
PTINP00823320PTIN
Phone8057810688PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
Federated Assurance LevelFAL1FederatedAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$638,503FMVAssetsEOYAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Dividends Rev And Expnss$23,728DividendsRevAndExpnssAmt
Dividends Net Invst Incm$23,728DividendsNetInvstIncmAmt
Dividends Adj Net Incm$23,728DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss-$2,770NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$66,246GrossSalesPriceAmt
Total Rev And Expnss$20,958TotalRevAndExpnssAmt
Total Net Invst Incm$23,728TotalNetInvstIncmAmt
Total Adj Net Incm$23,728TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$1,350AccountingFeesRevAndExpnssAmt
Accounting Fees Chrtbl Prps$1,350AccountingFeesChrtblPrpsAmt
Taxes Rev And Expnss$442TaxesRevAndExpnssAmt
Taxes Dsbrs Chrtbl$442TaxesDsbrsChrtblAmt
Other Expenses Rev And Expnss$25OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl$25OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$1,817TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$1,817TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$32,800ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$32,800ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$34,617TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$34,617TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$13,659ExcessRevenueOverExpensesAmt
Net Investment Income$23,728NetInvestmentIncomeAmt
Adjusted Net Income$23,728AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$20,131SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$16,938SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$16,938SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY$518,256CorporateStockBOYAmt
Corporate Stock EOY$455,739CorporateStockEOYAmt
Corporate Stock EOYFMV$455,739CorporateStockEOYFMVAmt
Other Investments BOY$251,069OtherInvestmentsBOYAmt
Other Investments EOY$165,826OtherInvestmentsEOYAmt
Other Investments EOYFMV$165,826OtherInvestmentsEOYFMVAmt
Total Assets BOY$789,456TotalAssetsBOYAmt
Total Assets EOY$638,503TotalAssetsEOYAmt
Total Assets EOYFMV$638,503TotalAssetsEOYFMVAmt
Other Liabilities BOY$1OtherLiabilitiesBOYAmt
Total Liabilities BOY$1TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$789,455NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$638,503NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$789,455TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$638,503TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$789,456TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$638,503TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$789,455TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$13,659ExcessRevenueOverExpensesAmt
Other Increases$4,220OtherIncreasesAmt
Subtotal$780,016SubtotalAmt
Other Decreases$141,513OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$638,503TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp

FieldValueIRS element (for citing)
Property650 Sale of PIMCOPropertyDesc
How AcquiredPHowAcquiredCd
Acquired2012-07-31AcquiredDt
Sold2022-03-21SoldDt
Gross Sales Price$66,246GrossSalesPriceAmt
Cost Or Other Basis$69,016CostOrOtherBasisAmt
Gain Or Loss-$2,770GainOrLossAmt
Gains Minus Excess Or Losses-$2,770GainsMinusExcessOrLossesAmt
FieldValueIRS element (for citing)
Capital Gain Net Income-$2,770CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$330InvestmentIncomeExciseTaxAmt
Subtotal$330SubtotalAmt
Tax Based On Investment Income$330TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$373EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$373TotalPaymentsAndCreditsAmt
Overpayment$43OverpaymentAmt
Applied To ES Tax$43AppliedToESTaxAmt

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 SatisfiedfalseSection508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateCAOrgReportOrRegisterStateCd
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 Line1WARREN LYONSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone9492751320PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line17574 PASEO VISTAAddressLine1Txt
CityMONTEREYCityNm
State AbbreviationCAStateAbbreviationCd
ZIP93940ZIPCd
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
Acts Fail To Qlfy As ExceptionsfalseActsFailToQlfyAsExceptionsInd
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 (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
CECILE LYONS
2998 JACKSON ST NO 2SAN FRANCISCOCA94115President0.25$0
WARREN LYONS
620 FIFTH STREET EASTSONOMACA95476Treasurer0.50$0
BROOKE PRINCE
315 6TH AVENUE APT 1NEW YORKNY10014Secretary0.25$0
RACHELLE LAPRADE
2834 FOREST DRIVEDES MOINESIA50312V. President0.25$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$0AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$0TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$0AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$0CashDeemedCharitableAmt
Net Vl Noncharitable Assets$0NetVlNoncharitableAssetsAmt
Minimum Investment Return$0MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Tax Based On Investment Income$330TaxBasedOnInvestmentIncomeAmt
Total Tax$330TotalTaxAmt
Distributable Before Adj$330DistributableBeforeAdjAmt
Distributable Before Ded$330DistributableBeforeDedAmt
Distributable As Adjusted$0DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$34,617ExpensesAndContributionsAmt
Qualifying Distributions$34,617QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$0DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$16,486ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$23,570ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$29,732ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$39,236ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$28,570ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$137,594TotalExcessDistributionCyovAmt
Qualifying Distributions$34,617QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Remaining Distri From Corpus$34,617RemainingDistriFromCorpusAmt
Total Corpus$172,211TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$16,486ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$155,725ExcessDistriCyovToNextYrAmt
Excess From Year4$23,570ExcessFromYear4Amt
Excess From Year3$29,732ExcessFromYear3Amt
Excess From Year2$39,236ExcessFromYear2Amt
Excess From Year1$28,570ExcessFromYear1Amt
Excess From Current Year$34,617ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (10 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
PARTNERS IN SCHOOL INNOVATION
1060 TENNESSEE STREETSAN FRANCISCOCA94107NONENoGeneral Support$750
STANFORD UNIVERSITY
P O BOX 20466STANFORDCA94305NONEEOFEducation Enhancement$5,000
YALE UNIVERSITY
P O BOX 2038NEW HAVENCT06521NONEEOFEducation Enhancement$5,000
SANTA BARBARA CHANNELKEEPER
714 BOND AVESANTA BARBARACA93103NONENoGeneral Purposes$750
ROOSEVELT PTA
2100 FLEUR DRIVEDES MOINESIA50321NONENOGENERAL SUPPORT$300
MONTECITO UNION SCHOOL FOUNDATION
PO BOX 5561SANTA BARBARACA93150NONENOGENERAL SUPPORT$5,000
TAFT SCHOOL
110 WOODBURY ROADWATERTOWNCT06795NONENOGENERAL SUPPORT$5,000
SANTA BARBARA BUCKET BRIGADE
PO BOX 50640SANTA BARBARACA93150NONENOGENERAL SUPPORT$5,000
NATIONAL NETWORK OF ABORTION FUND
9450SW GEMINI DRIVEBEAVERTONOR97008NONENOGENERAL SUPPORT$1,000
BOWDOIN
85 FEDERAL STREETBRUNSWICKME04011NONENOGENERAL SUPPORT$5,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$32,800TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$23,728ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm-$2,770RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$23,728ExclusionAmt
Related Or Exempt Function Incm-$2,770RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$20,958TotalIncomeProducingActyAmt

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

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryTAX RETURN AND ACCOUNTING FEESCategoryTxt
Amt$1,350Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$1,350DisbursementsCharitablePrpsAmt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp (9 entries)

StockStockNmEOY Book ValueEOYBookValueAmtEOYFMVEOYFMVAmt
1019.516 Sh BNY Mellon S&P 500 (11/09/04$44,471$44,471
607.99 Sh BNY Mellon Mid Cap (6/22/07)$16,154$16,154
500 Sh Microsoft 11/10/04@12/31/11$119,910$119,910
338.112 Sh Dodge & Cox (8/01/04)$31,563$31,563
600 SH AFLAC Inc (1/25/13)$43,164$43,164
560 Sh Apple Inc (3/5/13)$72,761$72,761
400 Sh Apple Inc (1/3/17)$51,972$51,972
140 SH APPLE INC (3/7/13)$18,190$18,190
6409.0960 FIDELITY FLOATING RATE H$57,554$57,554

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp (6 entries)

Category Or ItemCategoryOrItemTxtListed At Cost Or FMVListedAtCostOrFMVCdBook ValueBookValueAmtEOYFMVEOYFMVAmt
1000 Sh Ishares Select Div FD 7-9/2012FMV$120,600$120,600
650 SH Pimco Exchange Traded FDFMV
500 Sh SPDR Euro Stoxx 50 ETF (4/19/13)FMV$19,350$19,350
300 Sh SPDR Euro Stoxx 50 ETF (5/10/13)FMV$11,610$11,610
500 Sh Cohen & Steers Reit (1/11/05)FMV$10,190$10,190
200 Sh Cohen & Steers Reit (2/24/05)FMV$4,076$4,076

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

FieldValueIRS element (for citing)
DescFILING FEESDesc
Revenue And Expenses Per Books$25RevenueAndExpensesPerBooksAmt
Disbursements Charitable Prps$25DisbursementsCharitablePrpsAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryIRSCategoryTxt
Amt$442Amt
Disbursements Charitable Prps$442DisbursementsCharitablePrpsAmt

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