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THE HELIOS FOUNDATION INC: Form 990PF, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
THE HELIOS FOUNDATION INC (EIN 45-4020400)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-05-15
IRS object ID
202331359349102408
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)
Return2023-05-15T10:09:39-05:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN112965470PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1PRESTI & NAEGELE LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1225 WEST 35TH STREET 5TH FLOORAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10001ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN454020400EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE ATLAS FOUNDATION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlATLABusinessNameControlTxt
Phone2033190898PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line19 NORTH SASCO COMMONAddressLine1Txt
CityWESTPORTCityNm
State AbbreviationCTStateAbbreviationCd
ZIP06880ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDAVID ATLASPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone2033190898PhoneNum
Signature2023-05-11SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstDAVIDPersonFirstNm
Person LastATLASPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonEDWARD SCHECHTER CPAPreparerPersonNm
PTINP01315117PTIN
Phone2127360055PhoneNum
Preparation2023-05-11PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
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$1,237,915FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Dividends Rev And Expnss$112,014DividendsRevAndExpnssAmt
Dividends Net Invst Incm$112,014DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$4,557NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$4,557GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$4,557CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$116,571TotalRevAndExpnssAmt
Total Net Invst Incm$116,571TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$0CompOfcrDirTrstRevAndExpnssAmt
Comp Ofcr Dir Trst Net Invst Incm$0CompOfcrDirTrstNetInvstIncmAmt
Comp Ofcr Dir Trst Dsbrs Chrtbl$0CompOfcrDirTrstDsbrsChrtblAmt
Accounting Fees Rev And Expnss$950AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$0AccountingFeesNetInvstIncmAmt
Accounting Fees Chrtbl Prps$0AccountingFeesChrtblPrpsAmt
Taxes Rev And Expnss$1,400TaxesRevAndExpnssAmt
Taxes Net Invst Incm$0TaxesNetInvstIncmAmt
Taxes Dsbrs Chrtbl$0TaxesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$2,350TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$87,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$87,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$89,350TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$87,000TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$27,221ExcessRevenueOverExpensesAmt
Net Investment Income$116,571NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$10,092CashBOYAmt
Cash EOY$30,664CashEOYAmt
Cash EOYFMV$30,664CashEOYFMVAmt
Sav And Temp Cash Invst BOY$58,127SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$64,697SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$64,697SavAndTempCashInvstEOYFMVAmt
Corporate Bonds BOY$1,310,813CorporateBondsBOYAmt
Corporate Bonds EOY$1,043,257CorporateBondsEOYAmt
Corporate Bonds EOYFMV$1,142,554CorporateBondsEOYFMVAmt
Total Assets BOY$1,379,032TotalAssetsBOYAmt
Total Assets EOY$1,138,618TotalAssetsEOYAmt
Total Assets EOYFMV$1,237,915TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Capital Stock BOY$0CapitalStockBOYAmt
Capital Stock EOY$0CapitalStockEOYAmt
Additional Paid In Capital BOY$0AdditionalPaidInCapitalBOYAmt
Additional Paid In Capital EOY$0AdditionalPaidInCapitalEOYAmt
Retained Earning BOY$1,379,032RetainedEarningBOYAmt
Retained Earning EOY$1,138,618RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$1,379,032TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$1,138,618TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$1,379,032TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$1,138,618TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$1,379,032TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$27,221ExcessRevenueOverExpensesAmt
Other Increases$0OtherIncreasesAmt
Subtotal$1,406,253SubtotalAmt
Other Decreases$267,635OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$1,138,618TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp

FieldValueIRS element (for citing)
PropertyVANGUARD #7214 CAPITAL GAIN DISTRIBUTIONSPropertyDesc
How AcquiredPHowAcquiredCd
Acquired2019-01-01AcquiredDt
Sold2022-12-31SoldDt
Gross Sales Price$4,557GrossSalesPriceAmt
Gain Or Loss$4,557GainOrLossAmt
Gains Minus Excess Or Losses$4,557GainsMinusExcessOrLossesAmt
FieldValueIRS element (for citing)
Capital Gain Net Income$4,557CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$1,620InvestmentIncomeExciseTaxAmt
Tax Under Section511$0TaxUnderSection511Amt
Subtotal$1,620SubtotalAmt
Subtitle A Tax$0SubtitleATaxAmt
Tax Based On Investment Income$1,620TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$1,400EstimatedPlusOvpmtIncmTxAmt
Exempt Frgn Org Tax Wthld At Srce$0ExemptFrgnOrgTaxWthldAtSrceAmt
Extsn Request Income Tax Paid$0ExtsnRequestIncomeTaxPaidAmt
Backup Withholding Withheld$0BackupWithholdingWithheldAmt
Total Payments And Credits$1,400TotalPaymentsAndCreditsAmt
Es Penalty$0EsPenaltyAmt
Tax Due$220TaxDueAmt

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 Satisfied0Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (1)AtLeast5000InAssetsInd
Form990 PF Filed With Atty GenYes (1)Form990PFFiledWithAttyGenInd
Private Operating Foundation0PrivateOperatingFoundationInd
New Substantial Contributors0NewSubstantialContributorsInd
Own Controlled Entity0OwnControlledEntityInd
Donor Advised Fund0DonorAdvisedFundInd
Comply With Public Insp RqrYes (1)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt
Individual With BooksDAVID ATLASIndividualWithBooksNm
Phone2033190898PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line19 NORTH SASCO COMMONAddressLine1Txt
CityWESTPORTCityNm
State AbbreviationCTStateAbbreviationCd
ZIP06880ZIPCd
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 (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
DAVID S ATLAS
9 NORTH SASCO COMMONWESTPORTCT06880PRES./SECRETARY/DIRECTOR1.75$0$0$0
BETH R ATLAS
9 NORTH SASCO COMMONWESTPORTCT06880TREASURER/DIRECTOR1.50$0$0$0
RAPHAEL ATLAS
70 HILLSIDE ROADNORTHAMPTONMA01060DIRECTOR1.00$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$1,226,684AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$81,789AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$1,308,473TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$1,308,473AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$19,627CashDeemedCharitableAmt
Net Vl Noncharitable Assets$1,288,846NetVlNoncharitableAssetsAmt
Minimum Investment Return$64,442MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$64,442MinimumInvestmentReturnAmt
Tax Based On Investment Income$1,620TaxBasedOnInvestmentIncomeAmt
Total Tax$1,620TotalTaxAmt
Distributable Before Adj$62,822DistributableBeforeAdjAmt
Recoveries Qualfied Distri$0RecoveriesQualfiedDistriAmt
Distributable Before Ded$62,822DistributableBeforeDedAmt
Deduction From Distributable$0DeductionFromDistributableAmt
Distributable As Adjusted$62,822DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$87,000ExpensesAndContributionsAmt
Program Related Invst Total$0ProgramRelatedInvstTotalAmt
Qualifying Distributions$87,000QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$62,822DistributableAsAdjustedAmt
Undistributed Income PY$0UndistributedIncomePYAmt
Total For Prior Years$0TotalForPriorYearsAmt
Excess Distribution Cyov Yr5$46,978ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$56,794ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$59,924ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$45,097ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$76,504ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$285,297TotalExcessDistributionCyovAmt
Qualifying Distributions$87,000QualifyingDistributionsAmt
Applied To Year1$0AppliedToYear1Amt
Applied To Prior Years$0AppliedToPriorYearsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$62,822AppliedToCurrentYearAmt
Remaining Distri From Corpus$24,178RemainingDistriFromCorpusAmt
Excess Distri Cyov App CY Corpus$0ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$0ExcessDistributionCyovAppCYAmt
Total Corpus$309,475TotalCorpusAmt
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$46,978ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$262,497ExcessDistriCyovToNextYrAmt
Excess From Year4$56,794ExcessFromYear4Amt
Excess From Year3$59,924ExcessFromYear3Amt
Excess From Year2$45,097ExcessFromYear2Amt
Excess From Year1$76,504ExcessFromYear1Amt
Excess From Current Year$24,178ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (4 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
ALPHA COMMUNITY SERVICES
387 CLINTON AVENUEBRIDGEPORTCT06605N/APCPROVIDING SERVICES DEDICATED TO THE HOMELESS.$15,000
MAKE-A-WISH FOUNDATION
56 COMMERCE DRIVETRUMBULLCT06611N/APCTO FULFILL THE WISHES OF CHILDREN WITH A CRITICAL ILLNESS.$10,000
CONNECTICUT FOOD BANK
74 LINWOOD AVENUEFAIRFIELDCT06531N/APCCOORDINATING THE DISTRIBUTION OF FOOD TO VULNERABLE DEMOGRAPHICS.$50,000
TEMPLE ISRAEL
14 COLEYTOWN ROADWESTPORTCT06880N/APCTO SUPPORT PROGRAMS AND ASSIST FAMILIIES AND CHILDREN IN NEED.$12,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$87,000TotalGrantOrContriPdDurYrAmt
Total Grant Or Contri Apprv Fut$0TotalGrantOrContriApprvFutAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$112,014ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$4,557ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Unrelated Business Taxbl Incm$0UnrelatedBusinessTaxblIncmAmt
Exclusion$116,571ExclusionAmt
Related Or Exempt Function Incm$0RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$116,571TotalIncomeProducingActyAmt

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

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryACCOUNTING FEESCategoryTxt
Amt$950Amt
Net Investment Income$0NetInvestmentIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule

Investments Corporate Bonds InvestmentsCorporateBondsGrp

FieldValueIRS element (for citing)
BondHIGH YIELD CORP BOND FUNDBondNm
EOY Book Value$1,043,257EOYBookValueAmt
EOYFMV$1,142,554EOYFMVAmt

Other Decreases Schedule OtherDecreasesSchedule

Other Decreases Detail OtherDecreasesDetail (2 entries)

DescDescAmtAmt
RETAINED EARNINGS ADJUSTMENT$79
CORRECTION IN BOOK VALUE OF INVESTMENTS$267,556

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryEXCISE TAXCategoryTxt
Amt$1,400Amt
Net Investment Income$0NetInvestmentIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

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