BETA

E MANDELL AND BETSY DE WINDT FOUNDATION: Form 990PF, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
E MANDELL AND BETSY DE WINDT FOUNDATION (EIN 34-1536552)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-05-03
IRS object ID
202331239349101278
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)
Return2023-05-03T13:22:20-05:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CONNER & ASSOCIATES LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line126016 DETROIT RD SUITE 3AddressLine1Txt
CityWESTLAKECityNm
State AbbreviationOHStateAbbreviationCd
ZIP44145ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN341536552EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1E MANDELL AND BETSY DEWINDT FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% CONNER & ASSOCIATESInCareOfNm
Business Name ControlEMANBusinessNameControlTxt
Phone2164698070PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line139479 TUDOR DRIVEAddressLine1Txt
CityWILLOUGHBYCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44094ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonPAMELA BURKEPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone2164698070PhoneNum
Signature2023-05-10SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstPAMELAPersonFirstNm
Person LastBURKEPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonScott SimmerlyPreparerPersonNm
PTINP00533581PTIN
Phone4406170391PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
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$316,266FMVAssetsEOYAmt
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$4,749DividendsRevAndExpnssAmt
Dividends Net Invst Incm$4,749DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$9,227NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$131,664GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$9,227CapGainNetIncmNetInvstIncmAmt
Other Income Rev And Expnss$2,675OtherIncomeRevAndExpnssAmt
Total Rev And Expnss$16,651TotalRevAndExpnssAmt
Total Net Invst Incm$13,976TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$0CompOfcrDirTrstRevAndExpnssAmt
Accounting Fees Rev And Expnss$2,775AccountingFeesRevAndExpnssAmt
Other Prof Fees Rev And Expnss$6,709OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm$6,709OtherProfFeesNetInvstIncmAmt
Taxes Rev And Expnss$387TaxesRevAndExpnssAmt
Taxes Net Invst Incm$11TaxesNetInvstIncmAmt
Other Expenses Rev And Expnss$165OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$65OtherExpensesNetInvstIncmAmt
Other Expenses Dsbrs Chrtbl$100OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$10,036TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$6,785TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$100TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$12,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$12,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$22,036TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$6,785TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$12,100TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$5,385ExcessRevenueOverExpensesAmt
Net Investment Income$7,191NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$9,917SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$9,589SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$9,589SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY$429,484CorporateStockBOYAmt
Corporate Stock EOY$424,378CorporateStockEOYAmt
Corporate Stock EOYFMV$306,677CorporateStockEOYFMVAmt
Total Assets BOY$439,401TotalAssetsBOYAmt
Total Assets EOY$433,967TotalAssetsEOYAmt
Total Assets EOYFMV$316,266TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Capital Stock BOY$439,401CapitalStockBOYAmt
Capital Stock EOY$433,967CapitalStockEOYAmt
Tot Net Ast Or Fund Balances BOY$439,401TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$433,967TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$439,401TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$433,967TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$439,401TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$5,385ExcessRevenueOverExpensesAmt
Subtotal$434,016SubtotalAmt
Other Decreases$49OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$433,967TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (3 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdAcquiredAcquiredDtSoldSoldDtGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
SEE MERRILL STMTP2022-01-012022-06-01$47,252$53,989-$6,262-$6,737
SEE MERRILL STMTP2020-01-012022-06-01$82,449$69,020$14,151$13,429
SEE MERRILL STMTP2009-07-182022-11-21$1,963$625$1,338$1,338
FieldValueIRS element (for citing)
Capital Gain Net Income$9,227CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$100InvestmentIncomeExciseTaxAmt
Subtotal$100SubtotalAmt
Tax Based On Investment Income$100TaxBasedOnInvestmentIncomeAmt
Exempt Frgn Org Tax Wthld At Srce$0ExemptFrgnOrgTaxWthldAtSrceAmt
Total Payments And Credits$0TotalPaymentsAndCreditsAmt
Tax Due$100TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
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 StateOHOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenfalseForm990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1CONNER & ASSOCIATESBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4406170391PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line126016 DETROIT RD STE3AddressLine1Txt
CitywestlakeCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44145ZIPCd
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
Relying Current Ntc Dsstr Asst1Yes (X)RelyingCurrentNtcDsstrAsst1Ind
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/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
PAMELA BURKE
39479 TUDOR DRIVEWILLOUGHBYOH44094PRESIDENT0.5$0$0$0
E Mandell de Windt Jr
39479 TUDOR DRIVEWILLOUGHBYOH44094SECRETARY0.5$0$0$0

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt
FieldValueIRS element (for citing)
Sum Of Program Related InvstSumOfProgramRelatedInvstGrp

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$325,592AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$10,777AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$336,369TotalFMVOfUnusedAssetsAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$336,369AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$5,046CashDeemedCharitableAmt
Net Vl Noncharitable Assets$331,323NetVlNoncharitableAssetsAmt
Minimum Investment Return$16,566MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$16,566MinimumInvestmentReturnAmt
Tax Based On Investment Income$100TaxBasedOnInvestmentIncomeAmt
Total Tax$100TotalTaxAmt
Distributable Before Adj$16,466DistributableBeforeAdjAmt
Distributable Before Ded$16,466DistributableBeforeDedAmt
Distributable As Adjusted$16,466DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$12,100ExpensesAndContributionsAmt
Program Related Invst Total$0ProgramRelatedInvstTotalAmt
Charitable Assets Acquis Paid$0CharitableAssetsAcquisPaidAmt
Set Aside Suitability Test$0SetAsideSuitabilityTestAmt
Set Aside Cash Distri Test$0SetAsideCashDistriTestAmt
Qualifying Distributions$12,100QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$16,466DistributableAsAdjustedAmt
Undistributed Income PY$10,679UndistributedIncomePYAmt
Prior Year12020PriorYear1Yr
Prior Year22019PriorYear2Yr
Prior Year32018PriorYear3Yr
Total For Prior Years$0TotalForPriorYearsAmt
Qualifying Distributions$12,100QualifyingDistributionsAmt
Applied To Year1$10,679AppliedToYear1Amt
Applied To Current Year$1,421AppliedToCurrentYearAmt
Remaining Distri From Corpus$0RemainingDistriFromCorpusAmt
Total Corpus$0TotalCorpusAmt
Prior Year Undistributed Incm$0PriorYearUndistributedIncmAmt
Taxable1$0Taxable1Amt
Undistributed Income CY$15,045UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$0ExcessDistriCyovToNextYrAmt
Excess From Current Year$0ExcessFromCurrentYearAmt
FieldValueIRS element (for citing)
Private Operating FoundationsPrivateOperatingFoundationsGrp

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (7 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
CATCH CHARITY
3011 W GRAND BLVDDETROITMI48202NONEPUBLIC CHARITYGENERAL FUND$2,000
BERKSHIRE SCHOOL
14155 CLARIDON TROY RDBURTONOH44021NONEPUBLIC CHARITYGENERAL FUND$500
FIRST TEE CLEVELAND
3841 WASHINGTON PARK BLVDNEWBURGH HEIGHTSOH44105NONEPUBLIC CHARITYGENERAL FUND$5,000
CHRIST CHURCH CRANBROOK
470 CHURCH RDBLOOMFIELD HILLSMI48304NONEPUBLIC CHARITYGENERAL FUND$1,000
GREATER HORIZONS
1111 SE FEDERAL HWY 230STUARTFL34994NONEPUBLIC CHARITYGENERAL FUND$1,000
HOUSE OF HOPE MARTIN CO
2484 SE BONITA STSTUARTFL34997NONEPUBLIC CHARITYGENERAL FUND$500
HATHAWAY BROWN SCHOOL
19600 N PARK BLVDSHAKER HEIGHTSOH44122NONEPUBLIC CHARITYGENERAL FUND$2,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$12,000TotalGrantOrContriPdDurYrAmt

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$4,749ExclusionAmt
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$9,227ExclusionAmt
FieldValueIRS element (for citing)
Net Income Loss From Special EvtNetIncomeLossFromSpecialEvtGrp
Gross Profit Loss Sls Of InvntryGrossProfitLossSlsOfInvntryGrp

Other Revenue Described OtherRevenueDescribedGrp

FieldValueIRS element (for citing)
DescMISC INCOMEDesc
Exclusion$2,675ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$16,651ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$16,651TotalIncomeProducingActyAmt

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

Depreciation Schedule DepreciationSchedule

Other Decreases Schedule OtherDecreasesSchedule

Other Decreases Detail OtherDecreasesDetail

FieldValueIRS element (for citing)
DescBOOK/TAX TIMING DIFFERENCEDesc
Amt$49Amt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmtNet Investment IncomeNetInvestmentIncomeAmt
OH FILING FEE$100$100
ML ANNUAL SERVICE FEES$65$65

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail

FieldValueIRS element (for citing)
Desceaton corpDesc
Revenue And Expenses Per Books$2,675RevenueAndExpensesPerBooksAmt

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryINVESTMENT MGT FEESCategoryTxt
Amt$6,709Amt
Net Investment Income$6,709NetInvestmentIncomeAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmt
FOREIGN TAXES ON INVEST INCOME$11$11
EXCISE TAX - INVESTMENT INCOME$376

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