GARY AND MARY WEST FOUNDATION: Form 990PF, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- GARY AND MARY WEST FOUNDATION (EIN 47-0793015)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-11-02
- IRS object ID
- 202323069349101032
- 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
- Dissolution Stmt
- Expenditure Responsibility Stmt
- General Explanation Attachment
- Liquidation Explanation Stmt
- Legal Fees Schedule
- Other Assets Schedule
- Other Decreases Schedule
- Other Expenses Schedule
- Other Income Schedule2
- Other Professional Fees Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-11-02T14:36:32-05:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 871353108 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EISNER ADVISORY GROUP LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4225 EXECUTIVE SQUARE SUITE 1150 | AddressLine1Txt |
| City | LA JOLLA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92037 | 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 | 470793015 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GARY AND MARY WEST FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | GARY | BusinessNameControlTxt |
| Phone | 8583693160 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10350 N TORREY PINES ROAD | AddressLine1Txt |
| City | LA JOLLA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92037 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SALLY HALLAK | PersonNm |
| Person Title | PRESIDENT&CEO | PersonTitleTxt |
| Phone | 8583693160 | PhoneNum |
| Signature | 2023-10-18 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | SALLY | PersonFirstNm |
| Person Last | HALLAK | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | 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 | BRANDON SMITH | PreparerPersonNm |
| PTIN | P01389959 | PTIN |
| Phone | 8585589200 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | 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) |
|---|---|---|
| Final Return | Yes (X) | FinalReturnInd |
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $0 | FMVAssetsEOYAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Dividends Rev And Expnss | $1,949,430 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $1,949,430 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $601,207 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $53,507,847 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $601,207 | CapGainNetIncmNetInvstIncmAmt |
| Other Income Rev And Expnss | $777,336 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $777,336 | OtherIncomeNetInvstIncmAmt |
| Total Rev And Expnss | $3,327,973 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $3,327,973 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $400,871 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $57,390 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $343,481 | CompOfcrDirTrstDsbrsChrtblAmt |
| Oth Empl Slrs Wgs Rev And Expnss | $482,310 | OthEmplSlrsWgsRevAndExpnssAmt |
| Oth Empl Slrs Wgs Net Invst Incm | $131,704 | OthEmplSlrsWgsNetInvstIncmAmt |
| Oth Empl Slrs Wgs Dsbrs Chrtbl | $350,606 | OthEmplSlrsWgsDsbrsChrtblAmt |
| Pension Empl Bnft Rev And Expnss | $109,218 | PensionEmplBnftRevAndExpnssAmt |
| Pension Empl Bnft Net Invst Incm | $22,862 | PensionEmplBnftNetInvstIncmAmt |
| Pension Empl Bnft Dsbrs Chrtbl | $269,318 | PensionEmplBnftDsbrsChrtblAmt |
| Legal Fees Rev And Expnss | $108,275 | LegalFeesRevAndExpnssAmt |
| Legal Fees Net Invst Incm | $45,599 | LegalFeesNetInvstIncmAmt |
| Legal Fees Dsbrs Chrtbl | $62,676 | LegalFeesDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $48,999 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $24,500 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $24,500 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $866,237 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $428,109 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $438,128 | OtherProfFeesDsbrsChrtblAmt |
| Taxes Rev And Expnss | $105,996 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $10,053 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $34,311 | TaxesDsbrsChrtblAmt |
| Deprec And Dpltn Rev And Expnss | $1,516 | DeprecAndDpltnRevAndExpnssAmt |
| Deprec And Dpltn Net Invst Incm | $758 | DeprecAndDpltnNetInvstIncmAmt |
| Occupancy Rev And Expnss | $48,717 | OccupancyRevAndExpnssAmt |
| Occupancy Net Invst Incm | $24,359 | OccupancyNetInvstIncmAmt |
| Occupancy Dsbrs Chrtbl | $24,359 | OccupancyDsbrsChrtblAmt |
| Trav Conf Meeting Rev And Expnss | $75,215 | TravConfMeetingRevAndExpnssAmt |
| Trav Conf Meeting Net Invst Incm | $16,648 | TravConfMeetingNetInvstIncmAmt |
| Trav Conf Meeting Dsbrs Chrtbl | $58,567 | TravConfMeetingDsbrsChrtblAmt |
| Printing And Pub Rev And Expnss | $2,350 | PrintingAndPubRevAndExpnssAmt |
| Printing And Pub Net Invst Incm | $1,175 | PrintingAndPubNetInvstIncmAmt |
| Printing And Pub Dsbrs Chrtbl | $1,175 | PrintingAndPubDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $101,514 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $39,226 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $62,286 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $2,351,218 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $802,383 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $1,669,407 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $6,698,358 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $9,036,679 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $9,049,576 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $802,383 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $10,706,086 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$5,721,603 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $2,525,590 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $361,765 | CashBOYAmt |
| Sav And Temp Cash Invst BOY | $13,060,484 | SavAndTempCashInvstBOYAmt |
| Acct Rcvbl BOY | $171,143 | AcctRcvblBOYAmt |
| Prepaid Expenses BOY | $555,933 | PrepaidExpensesBOYAmt |
| Corporate Stock BOY | $93,238,549 | CorporateStockBOYAmt |
| Corporate Stock EOY | $0 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $0 | CorporateStockEOYFMVAmt |
| Corporate Bonds BOY | $24,692,356 | CorporateBondsBOYAmt |
| Corporate Bonds EOY | $0 | CorporateBondsEOYAmt |
| Corporate Bonds EOYFMV | $0 | CorporateBondsEOYFMVAmt |
| Other Investments BOY | $18,448,573 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $0 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $0 | OtherInvestmentsEOYFMVAmt |
| Land BOY | $2,021 | LandBOYAmt |
| Land EOY | $0 | LandEOYAmt |
| Land EOYFMV | $0 | LandEOYFMVAmt |
| Other Assets BOY | $4,498,406 | OtherAssetsBOYAmt |
| Other Assets EOY | $0 | OtherAssetsEOYAmt |
| Other Assets EOYFMV | $0 | OtherAssetsEOYFMVAmt |
| Total Assets BOY | $155,029,230 | TotalAssetsBOYAmt |
| Total Assets EOY | $0 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $0 | TotalAssetsEOYFMVAmt |
| Accounts Payable BOY | $415,321 | AccountsPayableBOYAmt |
| Grants Payable BOY | $150,317 | GrantsPayableBOYAmt |
| Total Liabilities BOY | $565,638 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
| No Donor Rstr Net Assests BOY | $154,463,592 | NoDonorRstrNetAssestsBOYAmt |
| No Donor Rstr Net Assests EOY | $0 | NoDonorRstrNetAssestsEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $154,463,592 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $0 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $155,029,230 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $0 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $154,463,592 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$5,721,603 | ExcessRevenueOverExpensesAmt |
| Other Increases | $0 | OtherIncreasesAmt |
| Subtotal | $148,741,989 | SubtotalAmt |
| Other Decreases | $148,741,989 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $0 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (24 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | AcquiredAcquiredDt | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|---|---|
| ASIA-PACIFIC CREDIT | P | 2018-03-31 | 2022-10-01 | $237,067 | $218,164 | $18,903 | $18,903 |
| ELM PARK CREDIT OPP FUND II | P | 2016-02-29 | 2022-09-30 | $91,286 | $91,286 | $0 | $0 |
| ELM PARK CREDIT III | P | 2018-12-31 | 2022-09-30 | $502,771 | $502,771 | $0 | $0 |
| EMERGING EUROPE | P | 2008-06-30 | 2022-10-01 | $252 | $252 | $0 | $0 |
| FORTRESS MSR | P | 2012-12-31 | 2022-09-30 | $810 | $810 | $0 | $0 |
| GCP FUND III REIT & CORP | P | 2011-12-31 | 2022-09-30 | $196,621 | $196,621 | $196,621 | |
| GS MEZZANINE | P | 2011-12-31 | 2022-12-31 | $0 | $0 | ||
| KAYNE RENEWABLE OPP (IRRADIANT) | P | 2019-12-31 | 2022-10-01 | $5,833 | $5,833 | $0 | $0 |
| KAYNE ANDERSON RE DEBT | P | 2018-02-28 | 2022-10-01 | $175,990 | $175,990 | $0 | $0 |
| MARTIS PARTNERS III | P | 2019-02-06 | 2022-09-30 | $0 | $0 | ||
| MCCLATCHY LOAN | P | 2020-09-04 | 2022-10-01 | $286,005 | $286,005 | $0 | $0 |
| OAKTREE RE DEBT FUND CAYMAN | P | 2014-07-31 | 2022-10-01 | $0 | $0 | ||
| OAKTREE RE DEBT II FEED CAYMAN | P | 2017-03-31 | 2022-10-01 | $4,863 | $5,293 | -$430 | -$430 |
| OHA EUROPEAN SCF OFFSHORE | P | 2011-12-31 | 2022-09-30 | $0 | $0 | ||
| OLEA SPECIAL OPP | P | 2018-09-30 | 2022-10-01 | $70,000 | $70,000 | $0 | $0 |
| PENNANTPARK | P | 2019-05-07 | 2022-09-30 | $0 | $0 | ||
| SCG ATLAS | P | 2016-01-31 | 2022-09-30 | $56,549 | $56,549 | $0 | $0 |
| SECURITIES HELD AT BROKERAGE | P | 2022-01-01 | 2022-12-31 | $51,588,694 | $51,202,581 | $386,113 | $386,113 |
| SECURITIES HELD AT BROKERAGE | D | 2022-01-01 | 2022-12-31 | $0 | $0 | ||
| STARWOOD OPPORTUNITY FUND X | P | 2015-10-31 | 2022-09-30 | $37,183 | $37,183 | $0 | $0 |
| TACONIC CRE DISLOCATION FUND II | P | 2018-07-02 | 2022-10-01 | $82,895 | $82,895 | $0 | $0 |
| TACONIC EUROPEAN FUND II | P | 2017-10-31 | 2022-10-01 | $115,700 | $115,700 | $0 | $0 |
| VWH OFFSHORE FUND, LP | P | 2017-08-23 | 2022-09-30 | $55,328 | $55,328 | $0 | $0 |
| XPV WATER FUND | P | 2010-03-31 | 2022-09-30 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $601,207 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $35,106 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $35,106 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $35,106 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $111,033 | 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 | $111,033 | TotalPaymentsAndCreditsAmt |
| Es Penalty | $0 | EsPenaltyAmt |
| Overpayment | $75,927 | OverpaymentAmt |
| Applied To ES Tax | $0 | AppliedToESTaxAmt |
| Refund | $75,927 | 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 | Yes (1) | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (1) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (1) | AtLeast5000InAssetsInd |
| Org Report Or Register State | CA | OrgReportOrRegisterStateCd |
| Org Report Or Register State | DE | 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 | Yes (1) | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (1) | ComplyWithPublicInspRqrInd |
| Website Address | WWW.WESTHEALTH.ORG | WebsiteAddressTxt |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SALLY HALLAK | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8583693160 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10350 N TORREY PINES ROAD | AddressLine1Txt |
| City | LA JOLLA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92037 | 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 | 0 | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | Yes (1) | 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 | Yes (1) | GrantsToOrganizationsInd |
| Noncharitable Purpose | 0 | NoncharitablePurposeInd |
| Transactions Fail To Qlfy As Exc | 0 | TransactionsFailToQlfyAsExcInd |
| Maintained Expenditure Rspns | Yes (1) | MaintainedExpenditureRspnsInd |
| 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 (7 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 |
|---|---|---|---|---|---|---|---|---|
| GARY L WEST | ||||||||
| 10350 NORTH TORREY PINES ROAD | LA JOLLA | CA | 92037 | DIRECTOR | 2.00 | $0 | $0 | $0 |
| MARY E WEST | ||||||||
| 10350 NORTH TORREY PINES ROAD | LA JOLLA | CA | 92037 | DIRECTOR | 2.00 | $0 | $0 | $0 |
| SHELLEY LYFORD | ||||||||
| 10350 NORTH TORREY PINES ROAD | LA JOLLA | CA | 92037 | PRESIDENT, CEO & DIRECTOR | 20.00 | $229,562 | $16,299 | $0 |
| MARC HARPER | ||||||||
| 10350 NORTH TORREY PINES ROAD | LA JOLLA | CA | 92037 | DIRECTOR & SECRETARY | 2.00 | $0 | $0 | $0 |
| TIMOTHY LASH | ||||||||
| 10350 NORTH TORREY PINES ROAD | LA JOLLA | CA | 92037 | CSO | 20.00 | $130,565 | $10,255 | $0 |
| DR ZIA AGHA | ||||||||
| 10350 NORTH TORREY PINES ROAD | LA JOLLA | CA | 92037 | CHIEF MEDICAL OFFICER | 8.00 | $40,744 | $0 | $0 |
| SALLY HALLAK | ||||||||
| 10350 NORTH TORREY PINES ROAD | LA JOLLA | CA | 92037 | CHIEF FINANCIAL OFFICER & TREASURER | 10.00 | $0 | $0 | $0 |
Compensation Highest Paid Empl CompensationHighestPaidEmplGrp (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee BenefitsEmployeeBenefitsAmt | Expense AccountExpenseAccountAmt |
|---|---|---|---|---|---|---|---|---|
| JAMES WOMBOLDT | ||||||||
| 10350 NORTH TORREY PINES ROAD | LA JOLLA | CA | 92037 | DIRECTOR OF ACCOUNTI | 40.00 | $143,149 | $24,313 | $0 |
| MISTI BENSON THRU 102022 | ||||||||
| 10350 NORTH TORREY PINES ROAD | LA JOLLA | CA | 92037 | SENIOR DIRECTOR, ADM | 40.00 | $147,098 | $18,965 | $0 |
| VYAN NGUYEN | ||||||||
| 10350 NORTH TORREY PINES ROAD | LA JOLLA | CA | 92037 | PROGRAM OFFICER | 30.00 | $100,434 | $17,855 | $0 |
| BRIAN CERASOLI | ||||||||
| 10350 NORTH TORREY PINES ROAD | LA JOLLA | CA | 92037 | ACCOUNTING MANAGER | 40.00 | $91,630 | $19,109 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Employee Paid Over50k | 0 | OtherEmployeePaidOver50kCnt |
Compensation Of Hghst Pd Cntrct CompensationOfHghstPdCntrctGrp (5 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Service TypeServiceTypeTxt | CompensationCompensationAmt |
|---|---|---|---|---|---|
| THE NORTHERN TRUST COMPANY | |||||
| 50 S LASALLE ST | CHICAGO | IL | 60675 | INVESTMENT ADVISORY/CUSTODIAN | $354,548 |
| GARY & MARY WEST MANAGEMENT COMPANY INC | |||||
| 5800 ARMADA DRIVE SUITE 100 | CARLSBAD | CA | 92008 | ADVOCACY AND ADMINISTRATION | $288,257 |
| PCE CONSULTING LLC | |||||
| 738 GIMGHOUL RD | CHAPEL HILL | NC | 27514 | ACUTE CARE ADVOCACY | $152,320 |
| ISADORA DESIGN LLC | |||||
| 1600 ROSECRANS AVE | MANHATTAN BEACH | CA | 90266 | COMMUNICATION SERVICES | $77,384 |
| COMMUNICATION PARTNERS & ASSOCIATES LLC | |||||
| 2 AVERY CT | WEST HARRISON | NY | 10604 | ADVOCACY AND MEDIA OUTREACH | $61,500 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contractor Paid Over50k | 1 | ContractorPaidOver50kCnt |
Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | ADVOCATE FOR HEALTH CARE INTERESTS OF OLDER ADULTS THROUGH OUTREACH TO MEDIA, POLICY MAKERS AND EXECUTIVES IN HEALTH CARE AND INSURANCE. IN PARTICULAR, SUPPORT EFFORTS TO DETERMINE METHODS AND MEANS FOR IMPROVING HEALTHCARE FOR SENIORS. | Description1Txt |
| Expenses1 | $152,320 | Expenses1Amt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | THE FOUNDATION'S PROGRAM-RELATED INVESTMENT IS COMPRISED OF A CREDIT AGREEMENT TO CIVICA, A NON-PROFIT ORGANIZATION, WITH BORROWINGS AVAILABLE UP TO $9,000,000. ADVANCES UNDER THE CREDIT AGREEMENT BEAR INTEREST AT 5.00% PER ANNUM, SECURED BY SUBSTANTIALLY ALL ASSETS OF CIVICA, WITH PRINCIPAL AND INTEREST DUE AUGUST 2030. ADVANCES UNDER THE CREDIT AGREEMENT WERE $6,420,518 PLUS PAYMENT IN KIND INTEREST OF $191,834 IN 2022. | Description1Txt |
| Expenses1 | $2,414,923 | Expenses1Amt |
| Total | $2,414,923 | TotalAmt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $87,179,113 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $7,132,397 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $94,311,510 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $94,311,510 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $1,414,673 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $92,896,837 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $4,644,842 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $4,644,842 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $35,106 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $35,106 | TotalTaxAmt |
| Distributable Before Adj | $4,609,736 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $4,609,736 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $4,609,736 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $10,706,086 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $2,414,923 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $13,121,009 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $4,609,736 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr5 | $4,448,144 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $11,616,167 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $9,179,361 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $9,831,833 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $5,122,333 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $40,197,838 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $13,121,009 | QualifyingDistributionsAmt |
| Applied To Year1 | $0 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $4,609,736 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $8,511,273 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $48,709,111 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $0 | PriorYearUndistributedIncmAmt |
| Prior Year Deficiency Or Tax | $0 | PriorYearDeficiencyOrTaxAmt |
| Taxable1 | $0 | Taxable1Amt |
| Taxable2 | $0 | Taxable2Amt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Corpus Distri170b1 E Or4942g3 | $0 | CorpusDistri170b1EOr4942g3Amt |
| Excess Distri Cyov From Yr5 | $4,448,144 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $44,260,967 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $11,616,167 | ExcessFromYear4Amt |
| Excess From Year3 | $9,179,361 | ExcessFromYear3Amt |
| Excess From Year2 | $9,831,833 | ExcessFromYear2Amt |
| Excess From Year1 | $5,122,333 | ExcessFromYear1Amt |
| Excess From Current Year | $8,511,273 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | GARY L WEST | ContributingManagerNm |
| Contributing Manager | MARY E WEST | ContributingManagerNm |
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (39 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt | Address Line2RecipientUSAddress/AddressLine2Txt |
|---|---|---|---|---|---|---|---|---|
| 211 SAN DIEGO | ||||||||
| PO BOX 420039 | SAN DIEGO | CA | 92142 | NONE | PC | TO SUPPORT THE COMMUNITY INFORMATION EXCHANGE CALIFORNIA FORUM 2022. | $2,500 | |
| APPLE TREE DENTAL | ||||||||
| 2442 MOUNDS VIEW BLVD | MOUNDS VIEW | MN | 55112 | NONE | PC | TO SUPPORT THE HEALTHY AGING PROJECT. | $16,800 | |
| CHALLENGE CENTER | ||||||||
| 5540 LAKE PARK WAY | LA MESA | CA | 91942 | NONE | PC | AGING WITH INDEPENDENCE AND DIGNITY. | $35,750 | |
| CREIGHTON UNIVERSITY | ||||||||
| PO BOX 30282 | OMAHA | NE | 68103 | NONE | PC | TO SUPPORT GERIATRIC COLLABORATIVE CARE PROJECT. | $50,000 | |
| GARY AND MARY WEST HEALTH POLICY CENTER INC | ||||||||
| 1909 K ST NW SUITE 730 | WASHINGTON | DC | 20006 | NONE | POF | TO SUPPORT AND DEVELOP INNOVATIVE HEALTHCARE DELIVERY MODELS AND ALTERNATIVE PAYMENT MODELS TO IMPROVE CARE AND ACCESS FOR SENIORS. | $5,998,879 | |
| GARY AND MARY WEST SENIOR DENTAL CENTER INC | ||||||||
| 1525 4TH AVENUE | SAN DIEGO | CA | 92101 | NONE | PC | TO PROVIDE LOW-INCOME SENIORS WITH ORAL HEALTHCARE THROUGH AN INTEGRATED, COMMUNITY-BASED MODEL OF CARE. | $900,000 | |
| GARY AND MARY WEST SENIOR DENTAL CENTER INC | ||||||||
| 1525 4TH AVENUE | SAN DIEGO | CA | 92101 | NONE | PC | TO PROVIDE ORAL HEALTHCARE FOR PACE AND COMMUNITY SENIORS IN AN INTEGRATED, COMMUNITY-BASED MODEL OF CARE AT THE SAN MARCOS OUTPATIENT DENTAL CLINIC. | $306,000 | |
| GIFFORD MEDICAL CENTER INC | ||||||||
| 44 S MAIN STREET | RANDOLPH | VT | 05060 | NONE | PC | TO SUPPORT THE LAST MILE EVENT 2022. | $12,500 | |
| GRANTMAKERS IN AGING | ||||||||
| 901 NORTH GLEBE ROAD SUITE 200 | ARLINGTON | VA | 22203 | NONE | PC | TO SUPPORT GRANTMAKERS IN AGING GENERAL OPERATIONS. | $8,000 | |
| GRANTMAKERS IN HEALTH | ||||||||
| 1102 CONNECTICUT AVENUE NW SUITE | WASHINGTON | DC | 200364110 | NONE | PC | PROGRAMMING TO SUPPORT PALLIATIVE, SERIOUS ILLNESS AND END OF LIFE CARE. | $6,250 | 1200 |
| INTERCULTURAL SENIOR CENTER | ||||||||
| 5545 CENTER STREET | OMAHA | NE | 68106 | NONE | PC | CASE MANAGEMENT FOR OLDER ADULTS. | $27,500 | |
| INTERFAITH COMMUNITY SERVICES INC | ||||||||
| 550 WEST WASHINGTON AVENUE SUITE B | ESCONDIDO | CA | 92025 | NONE | PC | TO SUPPORT SENIORS SERVICES IN NORTH SAN DIEGO COUNTY. | $50,000 | |
| INTERFAITH COMMUNITY SERVICES INC | ||||||||
| 550 WEST WASHINGTON AVENUE SUITE B | ESCONDIDO | CA | 92025 | NONE | PC | TO SUPPORT SENIORS SERVICES IN NORTH SAN DIEGO COUNTY. | $50,000 | |
| LEGAL AID SOCIETY OF SAN DIEGO INC | ||||||||
| 110 SOUTH EUCLID AVENUE | SAN DIEGO | CA | 92114 | NONE | PC | TO SUPPORT THE HEALTH ADVOCACY PROJECT. | $192,500 | |
| LEGAL AID SOCIETY OF SAN DIEGO INC | ||||||||
| 110 SOUTH EUCLID AVENUE | SAN DIEGO | CA | 92114 | NONE | PC | TO SUPPORT GENERAL OPERATIONS - CENTENNIAL ANNIVERSARY. | $5,000 | |
| MEALS-ON-WHEELS GREATER SAN DIEGO | ||||||||
| 2254 SAN DIEGO AVENUE SUITE 200 | SAN DIEGO | CA | 92110 | NONE | PC | CHALLENGE GRANT 2022. | $15,000 | |
| MEALS-ON-WHEELS GREATER SAN DIEGO | ||||||||
| 2254 SAN DIEGO AVENUE SUITE 200 | SAN DIEGO | CA | 92110 | NONE | PC | TO SUPPORT GENERAL OPERATIONS. | $20,000 | |
| NATIONAL FOUNDATION OF DENTISTRY FOR THE HANDICAPPED | ||||||||
| 1800 15TH STREET SUITE 100 | DENVER | CO | 80202 | NONE | PC | TO SUPPORT SAN DIEGO COUNTY DONATED DENTAL SERVICES PROGRAM. | $27,000 | |
| NOTRE DAME HOUSING INC | ||||||||
| 3439 STATE STREET | OMAHA | NE | 68112 | NONE | PC | TO SUPPORT LIFE ENRICHMENT COORDINATOR. | $25,000 | |
| NOTRE DAME HOUSING INC | ||||||||
| 3439 STATE STREET | OMAHA | NE | 68112 | NONE | PC | TO SUPPORT LIFE ENRICHMENT COORDINATOR. | $25,000 | |
| OMAHA COMMUNITY FOUNDATION | ||||||||
| 3555 FARNAM STREET SUITE 222 | OMAHA | NE | 68131 | NONE | PC | TO SUPPORT THE FOUNDATION'S CONTINUED EFFORTS IN FUNDING CHARITABLE ORGANIZATIONS. | $20,000 | |
| OMAHA COMMUNITY FOUNDATION | ||||||||
| 3555 FARNAM STREET SUITE 222 | OMAHA | NE | 68131 | NONE | PC | TO SUPPORT THE FOUNDATION'S CONTINUED EFFORTS IN FUNDING CHARITABLE ORGANIZATIONS. | $250,000 | |
| OMAHA COMMUNITY FOUNDATION | ||||||||
| 3555 FARNAM STREET SUITE 222 | OMAHA | NE | 68131 | NONE | PC | TO SUPPORT THE FOUNDATION'S CONTINUED EFFORTS IN FUNDING CHARITABLE ORGANIZATIONS. | $250,000 | |
| OMAHA COMMUNITY FOUNDATION | ||||||||
| 3555 FARNAM STREET SUITE 222 | OMAHA | NE | 68131 | NONE | PC | TO SUPPORT THE FOUNDATION'S CONTINUED EFFORTS IN FUNDING CHARITABLE ORGANIZATIONS. | $1,000 | |
| OMAHA COMMUNITY FOUNDATION | ||||||||
| 3555 FARNAM STREET SUITE 222 | OMAHA | NE | 68131 | NONE | PC | TO SUPPORT THE FOUNDATION'S CONTINUED EFFORTS IN FUNDING CHARITABLE ORGANIZATIONS. | $500 | |
| OUTLOOK ENRICHMENT | ||||||||
| 4125 S 72ND ST | OMAHA | NE | 68127 | NONE | PC | TO SUPPORT IMPROVING SENIORS' CONNECTIVITY AND MENTAL HEALTH WITH ADAPTIVE TECHNOLOGY TRAINING AND SUPPORT GROUPS. | $27,000 | |
| OUTLOOK ENRICHMENT | ||||||||
| 4125 S 72ND ST | OMAHA | NE | 68127 | NONE | PC | TO SUPPORT ADAPTIVE TECHNOLOGY TRAINING, IN-HOME INDEPENDENT LIVING SERVICES, AND SUPPORT GROUP. | $27,000 | |
| PROJECT HOUSEWORKS | ||||||||
| 2316 SOUTH 24TH STREET | OMAHA | NE | 68108 | NONE | PC | TO SUPPORT HOME REPAIRS FOR SENIORS. | $100,000 | |
| REGENTS OF THE UNIVERSITY OF CALIFORNIA SF | ||||||||
| 2195 HEARST AVE RM 120 | BERKELEY | CA | 94720 | NONE | PC | TO SUPPORT EMERGING LEADERS IN AGING. | $25,000 | |
| SAN DIEGO OASIS | ||||||||
| 5500 GROSSMONT CENTER DR STE 269 | SAN DIEGO | CA | 91942 | NONE | PC | TO SUPPORT BRIDGING THE DIGITAL DIVIDE. | $10,000 | |
| SAN DIEGO SENIORS COMMUNITY FOUNDATION | ||||||||
| 626 TARENTO DRIVE | SAN DIEGO | CA | 92106 | NONE | PC | TO SUPPORT BUILDING BACK BETTER: A TRANSFORMED SENIOR CENTER MODEL. | $50,000 | |
| SERVING SENIORS | ||||||||
| 525 14TH STREET SUITE 200 | SAN DIEGO | CA | 92101 | NONE | PC | TO SUPPORT INTEGRATED CARE COORDINATION. | $112,500 | |
| SERVING SENIORS | ||||||||
| 525 14TH STREET SUITE 200 | SAN DIEGO | CA | 92101 | NONE | PC | CHALLENGE GRANT TO SUPPLEMENT GMWSWC OPERATIONS. | $25,000 | |
| SERVING SENIORS | ||||||||
| 525 14TH STREET SUITE 200 | SAN DIEGO | CA | 92101 | NONE | PC | TO SUPPORT CORE OPERATIONS - GARY & MARY WEST SENIOR WELLNESS CENTER | $125,000 | |
| THE MILKEN INSTITUTE | ||||||||
| 1250 4TH ST FL 2 | SANTA MONICA | CA | 90401 | NONE | PC | TO SUPPORT THE ALLIANCE TO IMPROVE DEMENTIA CARE STEERING COMMITTEE. | $25,000 | |
| THE SCAN FOUNDATION | ||||||||
| 3800 KILROY AIRPORT WAY SUITE 400 | LONG BEACH | CA | 90806 | NONE | PC | TO SUPPORT THE CALIFORNIA MASTER PLAN FOR AGING PROJECT. | $150,000 | |
| THE SCAN FOUNDATION | ||||||||
| 3800 KILROY AIRPORT WAY SUITE 400 | LONG BEACH | CA | 90806 | NONE | PC | TO SUPPORT SACRAMENTO CONFERENCE - MASTER PLAN FOR AGING. | $25,000 | |
| VOLUNTEERS ASSISTING SENIORS | ||||||||
| 1941 SOUTH 42ND STREET SUITE 312 | OMAHA | NE | 68105 | NONE | PC | TO SUPPORT THE SENIOR BENEFITS COUNSELING PROGRAM. | $20,000 | |
| VOLUNTEERS ASSISTING SENIORS | ||||||||
| 1941 SOUTH 42ND STREET SUITE 312 | OMAHA | NE | 68105 | NONE | PC | TO SUPPORT THE SENIOR BENEFITS COUNSELING PROGRAM. | $20,000 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $9,036,679 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $1,949,430 | ExclusionAmt |
Other Investment Income OtherInvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $777,336 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $601,207 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $3,327,973 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $3,327,973 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | Yes (1) | 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 |
Transfer Schedule Detail TransferScheduleDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Line Number | 1a(1) | LineNumberTxt |
| Involved | $2,414,923 | InvolvedAmt |
Noncharitable Exempt Org Name NoncharitableExemptOrgName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CIVICA RX | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfers Trans And Shr Arrngm | EXPENDITURE RESPONSIBILITY GRANT | TransfersTransAndShrArrngmDesc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationships Nonchrtbl EO | Yes (1) | RelationshipsNonchrtblEOInd |
Relationship Schedule Detail RelationshipScheduleDetail
Organization Business Name OrganizationBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CIVICA RX | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Type | SOCIAL WELFARE ORG | OrganizationTypeDesc |
| Relationship Description | A DIRECTOR OF THE FOUNDATION IS ALSO A DIRECTOR OF CIVICA RX. | RelationshipDescriptionTxt |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ACCOUNTING FEES | CategoryTxt |
| Amt | $48,999 | Amt |
| Net Investment Income | $24,500 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $24,500 | DisbursementsCharitablePrpsAmt |
Dissolution Stmt DissolutionStmt
Dissolution Information DissolutionInformationGrp
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GARY & MARY WEST CHARITABLE TRUST | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10350 N TORREY PINES RD | AddressLine1Txt |
| City | LA JOLLA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92037 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Short Explanation | CASH, ALTERNATIVE INVESTMENTS, RECEIVABLES, FIXED ASSETS, MANAGED INVESTMENTS, & PRI. | ShortExplanationTxt |
| Dissolution | $126,223,511 | DissolutionAmt |
Expenditure Responsibility Stmt ExpenditureResponsibilityStmt
Expenditure Responsibility ExpenditureResponsibilityGrp (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | GrantGrantDt | GrantGrantAmt | Purpose Of GrantPurposeOfGrantTxt | Expended By GranteeExpendedByGranteeAmt | Any Diversion By GranteeAnyDiversionByGranteeTxt | Dates Of Reports By GranteeDatesOfReportsByGranteeTxt | Results Of VerificationResultsOfVerificationTxt |
|---|---|---|---|---|---|---|---|---|---|---|
| GARY AND MARY WEST HEALTH POLICY CENTER INC | ||||||||||
| 1909 K STREET NW SUITE 730 | WASHINGTON | DC | 20006 | 2022-01-03 | $6,000,000 | TO SUPPORT THE GARY AND MARY WEST HEALTH POLICY CENTER, INC. (THE "POLICY CENTER") IN CARRYING OUT ITS CHARITABLE PURPOSES RELATED TO RESEARCH OBJECTIVES IN THE AREAS OF MEDICARE REFORM AND VALUE-BASED INSURANCE DESIGN. THE AMOUNT EXPENDED BY THE POLICY CENTER IN 2022 WAS $5,857,410, INCLUDING A REFUNDED AMOUNT OF $141,469. | $5,857,410 | TO THE KNOWLEDGE OF THE GRANTOR, NO FUNDS HAVE BEEN DIVERTED. | MIDTERM 07/31/22 & FINAL 02/15/23. QUARTERLY FINANCIAL REPORTING | THE GRANTOR HAS NO REASON TO DOUBT THE ACCURACY OR RELIABILITY OF THE REPORT FROM THE GRANTEE; THEREFORE, NO INDEPENDENT VERIFICATION OF THE REPORT WAS MADE, BEYOND THE RECEIPT AND REVIEW OF THE RECONCILIATION TO THE GRANTEE'S AUDITED FINANCIAL STATEMENTS. |
| CIVICA RX | ||||||||||
| 2912 EXECUTIVE PARKWAY SUITE 325 | LEHI | UT | 84043 | 2018-09-04 | $1,000,000 | MEMBERSHIP GRANT - TO PROMOTE HEALTHCARE FOR DISADVANTAGED PERSONS BY MAKING ESSENTIAL GENERIC DRUGS BROADLY AVAILABLE TO INDIVIDUALS SERVICED BY ITS MEMBER HOSPITALS AND HEALTH SYSTEMS, INCLUDING HIGH-NEEDS POPULATIONS IN THE FEDERAL GOVERNMENT'S 340B PROGRAM FOR DISCOUNTED DRUG PRICING FOR UNINSURED AND LOW INCOME INDIVIDUALS. - CONTINUED ON STATEMENT 22. | $1,000,000 | TO THE KNOWLEDGE OF THE GRANTOR, NO FUNDS HAVE BEEN DIVERTED. | SEE STATEMENT 24. | THE GRANTOR HAS NO REASON TO DOUBT THE ACCRUACY OR RELIABILITY OF THE REPORT FROM THE GRANTEE; THEREFORE, NO INDEPENDENT VERIFICATION OF THE REPORT WAS MADE, BEYOND THE RECEIPT AND REVIEW OF THE RECONCILIATION TO THE GRANTEE'S AUDITED FINANCIAL STATEMENTS. |
| CIVICA RX | ||||||||||
| 2912 EXECUTIVE PARKWAY SUITE 325 | LEHI | UT | 84043 | 2019-10-23 | $6,420,518 | PROGRAM RELATED INVESTMENT, LINE OF CREDIT - TO PROMOTE HEALTHCARE FOR DISADVANTAGED PERSONS BY MAKING ESSENTIAL GENERIC DRUGS BROADLY AVAILABLE TO INDIVIDUALS SERVICED BY ITS MEMBER HOSPITALS AND HEALTH SYSTEMS, INCLUDING HIGH-NEEDS POPULATIONS IN THE FEDERAL GOVERNMENT'S 340B PROGRAM FOR DISCOUNTED DRUG PRICING FOR UNINSURED AND LOW INCOME INDIVIDUALS. - CONTINUED ON STATEMENT 23. | $1,356,770 | TO THE KNOWLEDGE OF THE GRANTOR, NO FUNDS HAVE BEEN DIVERTED. | SEE STATEMENT 25. | THE GRANTOR HAS NO REASON TO DOUBT THE ACCRUACY OR RELIABILITY OF THE REPORT FROM THE GRANTEE; THEREFORE, NO INDEPENDENT VERIFICATION OF THE REPORT WAS MADE, BEYOND THE RECEIPT AND REVIEW OF THE RECONCILIATION TO THE GRANTEE'S AUDITED FINANCIAL STATEMENTS. |
| GARY AND MARY WEST CHARITABLE TRUST | ||||||||||
| 10350 N TORREY PINES RD | LA JOLLA | CA | 92037 | 2022-09-01 | $126,223,511 | TO RECEIVE, INVEST, AND USE THE ASSETS OF GARY AND MARY WEST FOUNDATION (FOUNDATION) FOR THE CHARITABLE PURPOSES SET FORTH IN THE TRUST AGREEMENT EFFECTIVE AS OF NOVEMBER 1, 2021 CREATING THE GARY AND MARY WEST CHARITABLE TRUST (THE "CHARITABLE PURPOSES") IN ORDER TO ENSURE MORE EFFECTIVELY THE FULFILLMENT OF THE INTENT OF THE DONORS IN PROVIDING PHILANTHROPIC FUNDING, ORIGINALLY TO THE FOUNDATION AND MORE RECENTLY TO THE GARY AND MARY WEST CHARITABLE TRUST. | $4,682,423 | TO THE KNOWLEDGE OF THE GRANTOR, NO FUNDS HAVE BEEN DIVERTED. | FINANCIAL UPDATE 04/20/2023 | THE GRANTOR HAS NO REASON TO DOUBT THE ACCURACY OR RELIABILITY OF THE REPORT FROM THE GRANTEE; THEREFORE, NO INDEPENDENT VERIFICATION OF THE REPORT WAS MADE, BEYOND THE RECEIPT AND REVIEW OF THE RECONCILIATION TO THE GRANTEE'S AUDITED FINANCIAL STATEMENTS. |
General Explanation Attachment GeneralExplanationAttachment
General Explanation GeneralExplanationGrp (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | Medium ExplanationMediumExplanationTxt |
|---|---|
| FORM 990-PF; PART VI-B; QUESTION 1A(4) | NINETY-NINE TEN BUSINESS SOLUTIONS, LLC PROVIDED PROFESSIONAL INFORMATION TECHNOLOGY SERVICES TO THE GARY AND MARY WEST FOUNDATION DURING THE 2022 YEAR FOR A MARKET BASED FEE. WEST FAMILY HOLDINGS, LLC IS THE SOLE MEMBER OF NINETY-NINE TEN BUSINESS SOLUTIONS, LLC. THE TWO MEMBERS OF WEST FAMILY HOLDINGS, LLC ARE THE GARY L. WEST 2010 REVOCABLE LIVING TRUST AND THE MARY E. WEST 2010 REVOCABLE LIVING TRUST. BOTH MEMBERS OWN 50% OF WEST FAMILY HOLDINGS, LLC. THIS IS EXCEPTED FROM SELF-DEALING BY IRC SECTION 4941 (D)(2)(E). |
| FORM 990-PF | THE FOUNDATION'S FINANCIAL STATEMENTS ARE PREPARED IN ACCORDANCE WITHACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OFAMERICA (U.S. GAAP). ACCORDINGLY, THE FOUNDATION'S BOOKS ARE ON THEACCRUAL BASIS AND IT RECORDS FIXED-INCOME, EQUITY SECURITIES,DERIVATIVE CONTRACTS, MUTUAL FUNDS, AND ALTERNATIVE INVESTMENTS AT FAIRVALUE IN THE FINANCIAL STATEMENTS AND THE TAX RETURN IN ACCORDANCE WITHFINANCIAL ACCOUNTING STANDARDS BOARD, ASC 820, FAIR VALUE MEASUREMENT. |
| FORM 990-PF, PART VII-B, LINE 5C, NO. 2 - PURPOSE OF GRANT | (CONTINUED) THIS POPULATION INCLUDES UNINSURED PATIENTS, PATIENTS AT OR BELOW 150% OF POVERTY LEVELS, PATIENTS WITH HIGH HEALTH CARE SPENDING (E.G., TOP 10%), AND IMPOVERISHED OR OTHERWISE VULNERABLE OR DISADVANTAGED PATIENTS SUCH AS THE DISABLED, THE FRAIL ELDERLY, AND THOSE WITH MULTIPLE CHRONIC CONDITIONS. |
| FORM 990-PF, PART VII-B, LINE 5C, NO. 3 - PURPOSE OF GRANT | (CONTINUED) THIS POPULATION INCLUDES UNINSURED PATIENTS, PATIENTS AT OR BELOW 150% OF POVERTY LEVELS, PATIENTS WITH HIGH HEALTH CARE SPENDING (E.G., TOP 10%), AND IMPOVERISHED OR OTHERWISE VULNERABLE OR DISADVANTAGED PATIENTS SUCH AS THE DISABLED, THE FRAIL ELDERLY, AND THOSE WITH MULTIPLE CHRONIC CONDITIONS. |
| FORM 990-PF, PART VII-B, LINE 5C - DATE OF REPORTS BY GRANTEE | ANNUAL AUDIT 3/24/2023. ANNUAL BUDGET 2/22/2022. QUARTERLY UNAUDITED FINANCIALS. WEEKLY REPORTS TO THE BOARD OF DIRECTORS. |
| FORM 990-PF, PART VII-B, LINE 5C - DATE OF REPORTS BY GRANTEE | ANNUAL AUDIT 3/24/2023. ANNUAL BUDGET 2/22/2022. QUARTERLY UNAUDITED FINANCIALS. WEEKLY REPORTS TO THE BOARD OF DIRECTORS. |
Liquidation Explanation Stmt LiquidationExplanationStmt
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | ALL ASSETS WERE TRANSFERRED AS OF 12/31/2022. | ExplanationTxt |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | LEGAL FEES | CategoryTxt |
| Legal Fees | $108,275 | LegalFeesAmt |
| Net Investment Income | $45,599 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $62,676 | DisbursementsCharitablePrpsAmt |
Other Assets Schedule OtherAssetsSchedule
Other Assets Schedule OtherAssetsScheduleGrp (4 entries)
| DescDesc | BOY Book ValueBOYBookValueAmt |
|---|---|
| INTEREST RECEIVABLE | $26,821 |
| DIVIDENDS RECEIVABLE | $27,956 |
| PARTNERSHIP DISTRIBUTION RECEIVABLE | $9,347 |
| PROGRAM-RELATED INVESTMENT: CIVICA, INC. | $4,434,282 |
Other Decreases Schedule OtherDecreasesSchedule
Other Decreases Detail OtherDecreasesDetail (3 entries)
| DescDesc | AmtAmt |
|---|---|
| UNREALIZED LOSS ON INVESTMENTS | $22,516,424 |
| TRANSFERS UPON DISSOLUTION TO GARY & MARY WEST CHARITABLE TRUST | $126,223,511 |
| PRIOR PERIOD ADJUSTMENT | $2,054 |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (10 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| COMPUTER EXPENSE | $12,728 | $6,364 | $6,364 |
| DUES & SUBSCRIPTIONS | $14,610 | $849 | $13,761 |
| FEES | $11,232 | $5,616 | $5,616 |
| GRANTEE PROJECT EXPENSES | $325 | $0 | $325 |
| INSURANCE | $17,185 | $3,679 | $13,504 |
| IT SUPPORT | $29,610 | $14,805 | $14,805 |
| MISCELLANEOUS EXPENSES | $439 | $220 | $219 |
| POSTAGE | $982 | $491 | $491 |
| SUPPLIES | $3,135 | $1,568 | $1,567 |
| TELEPHONE | $11,268 | $5,634 | $5,634 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail (4 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt |
|---|---|---|---|
| INVESTMENT PARTNERSHIP INCOME | $584,846 | $584,846 | $584,846 |
| PROGRAM-RELATED INVESTMENT - INTEREST INCOME | $191,834 | $191,834 | $191,834 |
| INVESTMENT INCOME - GAIN FROM LEGAL SETTLEMENTS | $573 | $573 | $573 |
| INVESTMENT INCOME - NT - FX REALIZED GAIN | $83 | $83 | $83 |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| ADVOCACY AND ADMINISTRATION | $511,689 | $73,561 | $438,128 |
| INVESTMENT FEES | $354,548 | $354,548 | $0 |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (3 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| FEDERAL EXCISE TAX | $60,927 | $0 | $0 |
| PAYROLL TAXES | $43,659 | $9,348 | $34,311 |
| OTHER TAXES | $1,410 | $705 | $0 |