ROOF FAMILY FOUNDATION INC: Form 990PF, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: ROOF FAMILY FOUNDATION INC (EIN 27-0287616)
Tax period: 2022-01-01 to 2022-12-31
Filed: 2023-03-08
IRS object ID: 202330679349101008
Schema version: 2022v4.1
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
Gain Loss Sale Other Assets Sch
Investments Other Schedule2
Taxes Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-03-08T17:19:20-05:00	ReturnTs
Tax Period End	2022-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	382962645	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	GROSS PUCKEY GRUEL & ROOF PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	4196 W MAPLE AVENUE	AddressLine1Txt
City	ADRIAN	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	49221	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990PF	ReturnTypeCd
Tax Period Begin	2022-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	270287616	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ROOF FAMILY FOUNDATION INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	ROOF	BusinessNameControlTxt
Phone	9258382360	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	211 W DAVIS AVE	AddressLine1Txt
City	ANN ARBOR	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	48103	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	DONALD C ROOF	PersonNm
Person Title	PRES/TREAS/DIRECTOR	PersonTitleTxt
Phone	9258382360	PhoneNum
Signature	2023-03-03	SignatureDt

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	DONALD	PersonFirstNm
Person Last	ROOF	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	false	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	BRIAN NOFZINGER	PreparerPersonNm
PTIN	P00886584	PTIN
Phone	5172635788	PhoneNum
Preparation	2023-02-28	PreparationDt

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
FMV Assets EOY	$50,352	FMVAssetsEOYAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Field	Value	IRS element (for citing)
Schedule B Not Required	Yes (X)	ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss	$187	InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm	$187	InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm	$187	InterestOnSavingsAdjNetIncmAmt
Dividends Rev And Expnss	$2,179	DividendsRevAndExpnssAmt
Dividends Net Invst Incm	$2,179	DividendsNetInvstIncmAmt
Dividends Adj Net Incm	$2,179	DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss	$41,718	NetGainSaleAstRevAndExpnssAmt
Gross Sales Price	$95,138	GrossSalesPriceAmt
Total Rev And Expnss	$44,084	TotalRevAndExpnssAmt
Total Net Invst Incm	$2,366	TotalNetInvstIncmAmt
Total Adj Net Incm	$2,366	TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss	$625	AccountingFeesRevAndExpnssAmt
Taxes Rev And Expnss	$32	TaxesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss	$657	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$0	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$0	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$61,500	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$61,500	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$62,157	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$0	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$61,500	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	-$18,073	ExcessRevenueOverExpensesAmt
Net Investment Income	$2,366	NetInvestmentIncomeAmt
Adjusted Net Income	$2,366	AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Sav And Temp Cash Invst BOY	$15,005	SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY	$50,352	SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV	$50,352	SavAndTempCashInvstEOYFMVAmt
Other Investments BOY	$133,545	OtherInvestmentsBOYAmt
Other Investments EOY	$80,125	OtherInvestmentsEOYAmt
Total Assets BOY	$148,550	TotalAssetsBOYAmt
Total Assets EOY	$130,477	TotalAssetsEOYAmt
Total Assets EOYFMV	$50,352	TotalAssetsEOYFMVAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind
Retained Earning BOY	$148,550	RetainedEarningBOYAmt
Retained Earning EOY	$130,477	RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY	$148,550	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$130,477	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$148,550	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$130,477	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$148,550	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	-$18,073	ExcessRevenueOverExpensesAmt
Subtotal	$130,477	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$130,477	TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$33	InvestmentIncomeExciseTaxAmt
Subtotal	$33	SubtotalAmt
Tax Based On Investment Income	$33	TaxBasedOnInvestmentIncomeAmt
Tax Due	$33	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	false	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	DONALD C ROOF	IndividualWithBooksNm
Phone	9258382360	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	211 W DAVIS AVENUE	AddressLine1Txt
City	ANN ARBOR	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	48103	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 (5 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
DONALD C ROOF
211 W DAVIS AVENUE	ANN ARBOR	MI	48103	PRES/TREAS/D	000.00	$0	$0	$0
PATRICIA A ROOF
211 W DAVIS AVENUE	ANN ARBOR	MI	48103	VP/SEC./DIRE	000.00	$0	$0	$0
ANNETTE HUERTAS
211 W DAVIS AVENUE	ANN ARBOR	MI	48103	DIRECTOR	000.00	$0	$0	$0
STACIE MAGGIORA
211 W DAVIS AVENUE	ANN ARBOR	MI	48103	DIRECTOR	000.00	$0	$0	$0
KIMBERLY ROOF
211 W DAVIS AVENUE	ANN ARBOR	MI	48103	DIRECTOR	000.00	$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

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	$0	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$0	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$0	TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast	$0	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$0	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$0	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$0	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Tax Based On Investment Income	$33	TaxBasedOnInvestmentIncomeAmt
Total Tax	$33	TotalTaxAmt
Distributable As Adjusted	$0	DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$61,500	ExpensesAndContributionsAmt
Qualifying Distributions	$61,500	QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$0	DistributableAsAdjustedAmt
Excess Distribution Cyov Yr2	$40,000	ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1	$113,500	ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov	$153,500	TotalExcessDistributionCyovAmt
Qualifying Distributions	$61,500	QualifyingDistributionsAmt
Remaining Distri From Corpus	$61,500	RemainingDistriFromCorpusAmt
Total Corpus	$215,000	TotalCorpusAmt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr	$215,000	ExcessDistriCyovToNextYrAmt
Excess From Year2	$40,000	ExcessFromYear2Amt
Excess From Year1	$113,500	ExcessFromYear1Amt
Excess From Current Year	$61,500	ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Field	Value	IRS element (for citing)
Only Contri To Preselected	Yes (X)	OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (9 entries)

Business Name Line2RecipientBusinessName/BusinessNameLine2Txt	Address Line1RecipientUSAddress/AddressLine1Txt	CityRecipientUSAddress/CityNm	State AbbreviationRecipientUSAddress/StateAbbreviationCd	ZIPRecipientUSAddress/ZIPCd	Recipient RelationshipRecipientRelationshipTxt	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt	Recipient Foundation StatusRecipientFoundationStatusTxt
ANN ARBOR SYMPHONY ORCHESTRA
ANN ARBOR SYMPHONY ORCHESTRA	35 RESEARCH DRIVE	ANN ARBOR	MI	48103	NONE	CHARITABLE CONTRIBUTION	$3,000
BAY AREA RESCUE MISSION
BAY AREA RESCUE MISSION	2114 MACDONALD AVENUE	RICHMOND	CA	94801	NONE	CHARITABLE CONTRIBUTION	$5,000	PC
CHAD TOUGH FOUNDATION
CHAD TOUGH FOUNDATION	PO BOX 907	SALINE	MI	48176	NONE	CHARITABLE CONTRIBUTION	$5,000
PERFORMING ANIMAL WELFARE SOCIETY
PERFORMING ANIMAL WELFARE SOCIETY	PO BOX 849	GALT	CA	95632		CHARITABLE CONTRIBUTION	$3,000
SHRINER'S HOSPITAL
SHRINER'S HOSPITAL	2900 ROCKY POINT DR	TAMPA	FL	33612	NONE	CHARITABLE CONTRIBUTION	$5,000
ST JUDE HOSPITAL
ST JUDE HOSPITAL	501 ST JUDE PLACE	MEMPHIS	TN	38105	NONE	CHARITABLE CONTRIBUTION	$5,000
THE UNIVERSITY OF MICHIGAN
THE UNIVERSITY OF MICHIGAN	1000 S STATE ST	ANN ARBOR	MI	48103	NONE	ROGEL CANCER CENTER	$30,000
TRI-VALLEY HAVEN
TRI-VALLEY HAVEN	3663 PACIFIC AVENUE	LIVERMORE	CA	94550	NONE	CHARITABLE CONTRIBUTION	$3,000	PC
HUMANE SOCIETY OF HURON VALLEY
HUMANE SOCIETY OF HURON VALLEY	3100 CHERRY HILL RD	ANN ARBOR	MI	48105	NONE	CHARITABLE CONTRIBUTION	$2,500

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$61,500	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	$187	RelatedOrExemptFunctionIncmAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

Field	Value	IRS element (for citing)
Related Or Exempt Function Incm	$2,179	RelatedOrExemptFunctionIncmAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

Field	Value	IRS element (for citing)
Related Or Exempt Function Incm	$41,718	RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Related Or Exempt Function Incm	$44,084	RelatedOrExemptFunctionIncmAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$44,084	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	GPGR FEES	CategoryTxt
Amt	$625	Amt

Gain Loss Sale Other Assets Sch GainLossSaleOtherAssetsSch

Gain Loss Sale Other Asset GainLossSaleOtherAssetGrp

Field	Value	IRS element (for citing)
Asset	SPDR S&P 500 TRUST ETF	AssetDesc
Acquired	2017-12	AcquiredDt
How Acquired	PURCHASE	HowAcquiredTxt
Sold	2022-01	SoldDt
Gross Sales Price	$95,138	GrossSalesPriceAmt
Basis	$53,420	BasisAmt
Total Net	$41,718	TotalNetAmt

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp

Field	Value	IRS element (for citing)
Category Or Item	S&P 500 TRUST ETF	CategoryOrItemTxt
Listed At Cost Or FMV	AT COST	ListedAtCostOrFMVCd
Book Value	$80,125	BookValueAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

Field	Value	IRS element (for citing)
Category	EXCISE TAX	CategoryTxt
Amt	$32	Amt

ROOF FAMILY FOUNDATION INC: Form 990PF, tax year 2022

Return header ReturnHeader

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Preparer US Address PreparerUSAddress

Filer Filer

Business Name BusinessName

US Address USAddress

Business Officer BusinessOfficerGrp

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Preparer Person PreparerPersonGrp

Form 990-PF IRS990PF

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Statements Regarding Acty StatementsRegardingActyGrp

Location Of Books US Address LocationOfBooksUSAddress

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (5 entries)

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

Minimum Investment Return MinimumInvestmentReturnGrp

Distributable Amount DistributableAmountGrp

PF Qualifying Distributions PFQualifyingDistributionsGrp

Undistributed Income UndistributedIncomeGrp

Supplementary Information SupplementaryInformationGrp

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (9 entries)

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

Gain Loss Sale Other Assets Sch GainLossSaleOtherAssetsSch

Gain Loss Sale Other Asset GainLossSaleOtherAssetGrp

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

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