JA SPRAGUE FAMILY FOUNDATION: Form 990PF, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- JA SPRAGUE FAMILY FOUNDATION (EIN 76-0569950)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2023-10-17
- IRS object ID
- 202302909349100525
- 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
- Form 990-PF
- Accounting Fees Schedule
- Investments Other Schedule2
- Other Decreases Schedule
- Other Expenses Schedule
- Other Income Schedule2
- Other Increases Schedule
- Other Professional Fees Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-10-17T14:20:08-05:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 010494526 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Baker Newman & Noyes | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | Box 507 | AddressLine1Txt |
| City | Portland | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04112 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 760569950 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Sprague Family Foundation | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SPRA | BusinessNameControlTxt |
| Phone | 8006591005 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 520 Post Oak Boulevard 457 | AddressLine1Txt |
| City | Houston | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 77027 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | J Abbott Sprague | PersonNm |
| Person Title | President | PersonTitleTxt |
| Phone | 8006591005 | PhoneNum |
| Signature | 2023-10-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | J | PersonFirstNm |
| Person Last | Abbott Sprague | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Connor Smart | PreparerPersonNm |
| PTIN | P02285543 | PTIN |
| Phone | 2078792100 | PhoneNum |
| Preparation | 2023-10-12 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| 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 | $3,276,609 | 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 | $279 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $279 | InterestOnSavNetInvstIncmAmt |
| Dividends Rev And Expnss | $13,649 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $13,649 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $89,616 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $317,104 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $89,616 | CapGainNetIncmNetInvstIncmAmt |
| Other Income Rev And Expnss | $25,968 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $26,000 | OtherIncomeNetInvstIncmAmt |
| Total Rev And Expnss | $129,512 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $129,544 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $0 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $0 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $0 | CompOfcrDirTrstDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $2,850 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $1,425 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $1,425 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $250 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $250 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $0 | OtherProfFeesDsbrsChrtblAmt |
| Taxes Rev And Expnss | $16,954 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $0 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $212 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $0 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $212 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $20,266 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $1,675 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $1,637 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $197,500 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $197,500 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $217,766 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $1,675 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $199,137 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$88,254 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $127,869 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sav And Temp Cash Invst BOY | $165,658 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $25,465 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $25,465 | SavAndTempCashInvstEOYFMVAmt |
| Other Investments BOY | $3,074,471 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $3,251,144 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $3,251,144 | OtherInvestmentsEOYFMVAmt |
| Total Assets BOY | $3,240,129 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,276,609 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $3,276,609 | TotalAssetsEOYFMVAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Capital Stock BOY | $0 | CapitalStockBOYAmt |
| Capital Stock EOY | $0 | CapitalStockEOYAmt |
| Additional Paid In Capital BOY | $0 | AdditionalPaidInCapitalBOYAmt |
| Additional Paid In Capital EOY | $0 | AdditionalPaidInCapitalEOYAmt |
| Retained Earning BOY | $3,240,129 | RetainedEarningBOYAmt |
| Retained Earning EOY | $3,276,609 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $3,240,129 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $3,276,609 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $3,240,129 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $3,276,609 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $3,240,129 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$88,254 | ExcessRevenueOverExpensesAmt |
| Other Increases | $137,734 | OtherIncreasesAmt |
| Subtotal | $3,289,609 | SubtotalAmt |
| Other Decreases | $13,000 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $3,276,609 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (3 entries)
| PropertyPropertyDesc | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt | How AcquiredHowAcquiredCd |
|---|---|---|---|---|---|
| Publicly Traded Securities | $190,274 | $227,488 | -$37,214 | -$37,214 | |
| Capital Gains from Pass-through Interests | $20,045 | $20,045 | $20,045 | P | |
| Capital Gains Dividends | $106,785 | $106,785 | $106,785 | P |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $89,616 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $1,777 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $1,777 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $1,777 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $7,800 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $0 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $7,800 | TotalPaymentsAndCreditsAmt |
| Form2220 Attached | Yes (X) | Form2220AttachedInd |
| Es Penalty | $0 | EsPenaltyAmt |
| Overpayment | $6,023 | OverpaymentAmt |
| Applied To ES Tax | $6,023 | AppliedToESTaxAmt |
| Refund | $0 | RefundAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | 0 | LegislativePoliticalActyInd |
| More Than100 Spent | 0 | MoreThan100SpentInd |
| Form1120 POL Filed | 0 | Form1120POLFiledInd |
| Section4955 Organization Tax | $0 | Section4955OrganizationTaxAmt |
| Section4955 Managers Tax | $0 | Section4955ManagersTaxAmt |
| Tax Reimbursed | $0 | TaxReimbursedAmt |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | 0 | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (1) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (1) | AtLeast5000InAssetsInd |
| Org Report Or Register State | TX | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (1) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | 0 | PrivateOperatingFoundationInd |
| New Substantial Contributors | 0 | NewSubstantialContributorsInd |
| Own Controlled Entity | 0 | OwnControlledEntityInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (1) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | J Abbott Sprague | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8006591005 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 520 Post Oak Boulevard 457 | AddressLine1Txt |
| City | Houston | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 77027 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | 0 | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | 0 | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | 0 | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | Yes (1) | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | 0 | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | 0 | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | 0 | PaymentToGovernmentOfficialInd |
| Acts Fail To Qlfy As Exceptions | 0 | ActsFailToQlfyAsExceptionsInd |
| Uncorrected Prior Acts | 0 | UncorrectedPriorActsInd |
| Undistributed Income PY | 0 | UndistributedIncomePYInd |
| Business Holdings | 0 | BusinessHoldingsInd |
| Jeopardy Investments | 0 | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | 0 | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | 0 | InfluenceLegislationInd |
| Influence Election | 0 | InfluenceElectionInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Noncharitable Purpose | 0 | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (8 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 |
|---|---|---|---|---|---|---|---|---|
| J Abbott Sprague | ||||||||
| 520 Post Oak Boulevard Suite 457 | Houston | TX | 77027 | President | 0.10 | $0 | $0 | $0 |
| Leslie M Sprague | ||||||||
| 520 Post Oak Boulevard Suite 457 | Houston | TX | 77027 | Treasurer/Secretary | 0.10 | $0 | $0 | $0 |
| Seth Sprague | ||||||||
| 520 Post Oak Boulevard Suite 457 | Houston | TX | 77027 | Director | 0.10 | $0 | $0 | $0 |
| Phoebe Corinne Sprague | ||||||||
| 520 Post Oak Boulevard Suite 457 | Houston | TX | 77027 | Director | 0.10 | $0 | $0 | $0 |
| Andrew A Sprague | ||||||||
| 520 Post Oak Boulevard Suite 457 | Houston | TX | 77027 | Assist. Treasurer/Direct | 0.10 | $0 | $0 | $0 |
| Emeline H Sprague | ||||||||
| 520 Post Oak Boulevard Suite 457 | Houston | TX | 77027 | Director | 0.10 | $0 | $0 | $0 |
| Allison A Sprague | ||||||||
| 520 Post Oak Boulevard Suite 457 | Houston | TX | 77027 | Director | 0.10 | $0 | $0 | $0 |
| Phineas C Sprague | ||||||||
| 520 Post Oak Boulevard Suite 457 | Houston | TX | 77027 | Director | 0.10 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Other Employee Paid Over50k | 0 | OtherEmployeePaidOver50kCnt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
| Contractor Paid Over50k | 0 | ContractorPaidOver50kCnt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $2,400,952 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $84,882 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $799,383 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $3,285,217 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $3,285,217 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $49,278 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $3,235,939 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $161,797 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $161,797 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $1,777 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $1,777 | TotalTaxAmt |
| Distributable Before Adj | $160,020 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $160,020 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $160,020 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $199,137 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $199,137 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $160,020 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $195,375 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Total Excess Distribution Cyov | $0 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $199,137 | QualifyingDistributionsAmt |
| Applied To Year1 | $195,375 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $3,762 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $0 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $0 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $0 | PriorYearUndistributedIncmAmt |
| Prior Year Deficiency Or Tax | $0 | PriorYearDeficiencyOrTaxAmt |
| Taxable1 | $0 | Taxable1Amt |
| Taxable2 | $0 | Taxable2Amt |
| Undistributed Income CY | $156,258 | UndistributedIncomeCYAmt |
| Corpus Distri170b1 E Or4942g3 | $0 | CorpusDistri170b1EOr4942g3Amt |
| Excess Distri Cyov From Yr5 | $0 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $0 | ExcessDistriCyovToNextYrAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | J Abbott Sprague | ContributingManagerNm |
| Contributing Manager | Leslie M Sprague | ContributingManagerNm |
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (26 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|---|
| Bowdoin College | |||||||
| 4100 College Station | Brunswick | ME | 04011 | N/A | PC | Rowing Program | $23,000 |
| Connect | |||||||
| 535 Spruce Street | Aspen | CO | 81611 | N/A | PC | General Purpose | $10,000 |
| Depelchin Children's Center | |||||||
| 4950 Memorial Drive | Houston | TX | 77007 | N/A | PC | General Purpose | $5,000 |
| Ecclesia Houston | |||||||
| 1100 Elder Street | Houston | TX | 77007 | N/A | PC | General Purpose | $5,000 |
| Helen James Foundation | |||||||
| 4541 Sequoia Avenue | Memphis | TN | 38117 | N/A | PC | General Support | $5,000 |
| Houston Area Women's Center | |||||||
| 1010 Waugh Drive | Houston | TX | 77019 | N/A | PC | General Purpose | $5,000 |
| Houston Food Bank | |||||||
| 535 Portwall Street | Houston | TX | 77029 | N/A | PC | General Purpose | $5,000 |
| Houston Methodist Hospital | |||||||
| 6565 Fannin Street | Houston | TX | 77030 | N/A | PC | Diabetes Program | $25,000 |
| Just City | |||||||
| PO Box 41852 | Memphis | TN | 38174 | N/A | PC | General Purpose | $5,000 |
| Kinkaid School | |||||||
| 201 Kinkaid School Drive | Houston | TX | 77024 | N/A | PC | Alumni Fund | $3,000 |
| Memorial Park Conservancy | |||||||
| 7575 North Picnic | Houston | TX | 77007 | N/A | PC | General Purpose | $5,000 |
| Mid-South Food Bank | |||||||
| 3865 S Perkins Road | Mephis | TN | 38118 | N/A | PC | General Purpose | $5,000 |
| Mission Squash | |||||||
| PO Box 540693 | Houston | TX | 77254 | N/A | PC | General Purpose | $15,000 |
| Museum of Fine Arts Houston | |||||||
| 1001 Bissonnet | Houston | TX | 77005 | N/A | PC | General Purpose | $5,000 |
| Nonesuch Oar and Paddle Club | |||||||
| 499 Black Point Road | Scarborough | ME | 04074 | N/A | PC | General Purpose | $3,000 |
| Portland Community Squash | |||||||
| 66 Noyes Street | Portland | ME | 04103 | N/A | PC | General Purpose | $10,000 |
| Prouts Neck Historical Society | |||||||
| PO Box 993 | Scarborough | ME | 04070 | N/A | PC | General Purpose | $1,500 |
| ProVision Inc | |||||||
| 2656 South Loop West Suite 650 | Houston | TX | 77054 | N/A | PC | General Purpose | $5,000 |
| Slingshot Memphis | |||||||
| 802 Rozelle Street | Memphis | TN | 38104 | N/A | PC | General Purpose | $10,000 |
| Southern Methodist University | |||||||
| 3140 Dryer Street | Dallas | TX | 75205 | N/A | PC | General Purpose | $5,000 |
| St James Church | |||||||
| 8 Winslow Homer Road | Scarborough | ME | 04074 | N/A | PC | General Purpose | $7,000 |
| St John the Divine Episcopal Church | |||||||
| 2450 River Oaks Boulevard | Houston | TX | 77019 | N/A | PC | General Purpose | $10,000 |
| Star of Hope Mission | |||||||
| 4848 Loop Central Suite 500 | Houston | TX | 77081 | N/A | PC | General Purpose | $5,000 |
| Tabor Academy | |||||||
| 66 Spring Street | Marion | MA | 02738 | N/A | PC | Contribution to the Alumni Fund | $10,000 |
| The First Tee of Greater Houston | |||||||
| 7000 Capitol Street | Houston | TX | 77011 | N/A | PC | General Purpose | $5,000 |
| University of Texas Law Foundation | |||||||
| 727 East Dean Keeton Street | Austin | TX | 78705 | N/A | PC | Alumni Fund | $5,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $197,500 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $279 | ExclusionAmt |
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $13,649 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $89,616 | ExclusionAmt |
Other Revenue Described OtherRevenueDescribedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Passthrough Income | Desc |
| Business | 523000 | BusinessCd |
| Unrelated Business Taxbl Incm | -$32 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | 14 | ExclusionCd |
| Exclusion | $26,000 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | -$32 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $129,544 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $129,512 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | 0 | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | 0 | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | 0 | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | 0 | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | 0 | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | 0 | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | 0 | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | 0 | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | 0 | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | 0 | RelationshipsNonchrtblEOInd |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | Accounting Fees | CategoryTxt |
| Amt | $2,850 | Amt |
| Net Investment Income | $1,425 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $1,425 | DisbursementsCharitablePrpsAmt |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp (7 entries)
| Category Or ItemCategoryOrItemTxt | Listed At Cost Or FMVListedAtCostOrFMVCd | Book ValueBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| ECA Fund, LP | FMV | $758,496 | $758,496 |
| 14788.8970 units ASIAX | FMV | $421,040 | $421,040 |
| 25555.7750 units ESMAX | FMV | $376,437 | $376,437 |
| 17451.5760 units SGRAX | FMV | $473,985 | $473,985 |
| 14632.2910 units REIIX | FMV | $187,293 | $187,293 |
| 40,170.7810 units OEGAX | FMV | $924,731 | $924,731 |
| Helios I, LP | FMV | $109,162 | $109,162 |
Other Decreases Schedule OtherDecreasesSchedule
Other Decreases Detail OtherDecreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Grant Checks Written in 2021, Cleared in 2022 | Desc |
| Amt | $13,000 | Amt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Office Expenses | Desc |
| Revenue And Expenses Per Books | $212 | RevenueAndExpensesPerBooksAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $212 | DisbursementsCharitablePrpsAmt |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Passthrough Income | Desc |
| Revenue And Expenses Per Books | $25,968 | RevenueAndExpensesPerBooksAmt |
| Net Investment Income | $26,000 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $25,968 | AdjustedNetIncomeAmt |
Other Increases Schedule OtherIncreasesSchedule
Other Increases Detail OtherIncreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Unrealized Gain on Investments | Desc |
| Amt | $137,734 | Amt |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | Investment Management Fees | CategoryTxt |
| Amt | $250 | Amt |
| Net Investment Income | $250 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | Excise Tax Payments | CategoryTxt |
| Amt | $16,954 | Amt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
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