AARON ROSS SHAPIRO FOUNDATION: Form 990PF, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
AARON ROSS SHAPIRO FOUNDATION (EIN 83-2201423)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-07-06
IRS object ID
202311879349100116
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)
Return2023-07-06T11:27:29-04:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN580979080PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SMITH ADCOCK AND COMPANY LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line16120 POWERS FERRY RD NW STE 250AddressLine1Txt
CityATLANTACityNm
State AbbreviationGAStateAbbreviationCd
ZIP30339ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN832201423EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AARON ROSS SHAPIRO FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlAAROBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 151AddressLine1Txt
CityBOONECityNm
State AbbreviationNCStateAbbreviationCd
ZIP28607ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDAVID SHAPIROPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone6789232875PhoneNum
Signature2023-06-06SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstDAVIDPersonFirstNm
Person LastSHAPIROPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJAMES E GIBSONPreparerPersonNm
PTINP00429568PTIN
Phone4042522208PhoneNum
Preparation2023-06-06PreparationDt
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$239,266FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$81,460ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$37InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$37InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss$3,878DividendsRevAndExpnssAmt
Dividends Net Invst Incm$3,878DividendsNetInvstIncmAmt
Total Rev And Expnss$85,375TotalRevAndExpnssAmt
Total Net Invst Incm$3,915TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss$1,425AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$1,425AccountingFeesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss$1,425TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$1,425TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$25,897ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$25,897ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$27,322TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$1,425TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$25,897TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$58,053ExcessRevenueOverExpensesAmt
Net Investment Income$2,490NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$41,236CashBOYAmt
Cash EOY$13,951CashEOYAmt
Cash EOYFMV$13,951CashEOYFMVAmt
Corporate Stock BOY$150,806CorporateStockBOYAmt
Corporate Stock EOY$236,144CorporateStockEOYAmt
Corporate Stock EOYFMV$225,315CorporateStockEOYFMVAmt
Total Assets BOY$192,042TotalAssetsBOYAmt
Total Assets EOY$250,095TotalAssetsEOYAmt
Total Assets EOYFMV$239,266TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$192,042NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$250,095NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$192,042TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$250,095TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$192,042TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$250,095TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$192,042TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$58,053ExcessRevenueOverExpensesAmt
Subtotal$250,095SubtotalAmt
Tot Net Ast Or Fund Balances EOY$250,095TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$35InvestmentIncomeExciseTaxAmt
Subtotal$35SubtotalAmt
Tax Based On Investment Income$35TaxBasedOnInvestmentIncomeAmt
Tax Due$35TaxDueAmt

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 SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateNCOrgReportOrRegisterStateCd
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
Individual With BooksDAVID SHAPIROIndividualWithBooksNm
Phone6782932875PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 151AddressLine1Txt
CityBOONECityNm
State AbbreviationNCStateAbbreviationCd
ZIP28607ZIPCd
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
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

FieldValueIRS element (for citing)
PersonDAVID SHAPIROPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 151AddressLine1Txt
CityBOONECityNm
State AbbreviationNCStateAbbreviationCd
ZIP28607ZIPCd
FieldValueIRS element (for citing)
TitlePRESIDENTTitleTxt
Average Hrs Per Wk Devoted To Pos000.00AverageHrsPerWkDevotedToPosRt
Compensation$0CompensationAmt
Employee Benefit Program$0EmployeeBenefitProgramAmt
Expense Account Other Allwnc$0ExpenseAccountOtherAllwncAmt
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$168,304AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$33,153AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$201,457TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$201,457AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$3,022CashDeemedCharitableAmt
Net Vl Noncharitable Assets$198,435NetVlNoncharitableAssetsAmt
Minimum Investment Return$9,922MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$9,922MinimumInvestmentReturnAmt
Tax Based On Investment Income$35TaxBasedOnInvestmentIncomeAmt
Total Tax$35TotalTaxAmt
Distributable Before Adj$9,887DistributableBeforeAdjAmt
Distributable Before Ded$9,887DistributableBeforeDedAmt
Distributable As Adjusted$9,887DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$25,897ExpensesAndContributionsAmt
Qualifying Distributions$25,897QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$9,887DistributableAsAdjustedAmt
Excess Distribution Cyov Yr3$5,842ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$15,830ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$16,911ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$38,583TotalExcessDistributionCyovAmt
Qualifying Distributions$25,897QualifyingDistributionsAmt
Applied To Current Year$9,887AppliedToCurrentYearAmt
Remaining Distri From Corpus$16,010RemainingDistriFromCorpusAmt
Total Corpus$54,593TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$54,593ExcessDistriCyovToNextYrAmt
Excess From Year3$5,842ExcessFromYear3Amt
Excess From Year2$15,830ExcessFromYear2Amt
Excess From Year1$16,911ExcessFromYear1Amt
Excess From Current Year$16,010ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Application Submission Info ApplicationSubmissionInfoGrp

FieldValueIRS element (for citing)
Recipient PersonDAVID SHAPIRORecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 151AddressLine1Txt
CityBOONECityNm
State AbbreviationNCStateAbbreviationCd
ZIP28607ZIPCd
FieldValueIRS element (for citing)
Recipient Phone6789232875RecipientPhoneNum

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (3 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
APPALACHIAN STATE UNIVERSITY
287 RIVERS STREETBOONENC28608PUBLIC 501C3OPERATIONS$15,000
APPALACHIAN STATE UNIV - OT PROG
287 RIVERS STREETBOONENC28608PUBLIC 501C3OPERATIONS$9,333
APPALACHIAN STATE UNIV - HEALTH SCI
287 RIVERS STREETBOONENC28608PUBLIC 501C3OPERATIONS$1,564
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$25,897TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$37RelatedOrExemptFunctionIncmAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$3,878ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$3,878ExclusionAmt
Related Or Exempt Function Incm$37RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$3,915TotalIncomeProducingActyAmt

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

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 PersonDAVID SHAPIROContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 151AddressLine1Txt
CityBOONECityNm
State AbbreviationNCStateAbbreviationCd
ZIP28607ZIPCd
FieldValueIRS element (for citing)
Total Contributions$81,460TotalContributionsAmt
Noncash ContributionYes (X)NoncashContributionInd

Non Cash Property Contribution NonCashPropertyContributionGrp (8 entries)

ContributorContributorNumNoncash PropertyNoncashPropertyDescFair Market ValueFairMarketValueAmtReceivedReceivedDt
1100 SH ALPHABET$8,9982022-12-23
160 SH TMOBILE$8,4162022-12-23
1221 SH CITIGROUP$9,7762022-12-23
130 SH TESLA INC$3,7452022-12-23
1500 SH CONTAINER STORE$2,1432022-12-23
1295 SH JP MORGAN CHASE$38,6952022-12-23
1200 SH OCCIDENTAL PETROLEUM$8,3492022-12-23
1150 SH PELOTON INTERACTIVE$1,3382022-12-23

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryACCOUNTING FEESCategoryTxt
Amt$1,425Amt
Net Investment Income$1,425NetInvestmentIncomeAmt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp (12 entries)

StockStockNmEOY Book ValueEOYBookValueAmtEOYFMVEOYFMVAmt
655 SH - BAXTER INTL$43,413$33,921
843 SH SYNOVUS FINL CO.$33,314$32,669
100 SH FACEBOOK, INC$27,640$12,034
1220 SH PFIZER$50,316$64,623
100 SH ALPHABET$8,998$8,873
221 SH CITIGROUP$9,776$9,999
500 SH CONTAINER STORE$2,143$2,155
294 SH JP MORGAN CHASE$38,695$39,508
200 SH OCCIDENTAL PETRO$8,349$8,246
150 SH PELOTON$1,339$1,192
60 SH TMOBILE$8,416$8,400
30 SH TESLA$3,745$3,695

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.