WETLAND FOUNDATION: Form 990PF, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
WETLAND FOUNDATION (EIN 26-6351192)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-11-08
IRS object ID
202323129349101572
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)
Return2023-11-08T11:07:20-08:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN720848598PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Bennett & Bennett Assoc IncBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line17125 Jefferson HwyAddressLine1Txt
CityBaton RougeCityNm
State AbbreviationLAStateAbbreviationCd
ZIP70806ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN266351192EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE WETLAND FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlWETLBusinessNameControlTxt
Phone2257698042PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1631 MILLGATE PLACEAddressLine1Txt
CityBATON ROUGECityNm
State AbbreviationLAStateAbbreviationCd
ZIP70808ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDR IRVING A MENDELSSOHNPersonNm
Person TitleTrusteePersonTitleTxt
Signature2023-11-08SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstDR IRVING APersonFirstNm
Person LastMENDELSSOHNPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJOHN W HARTMANNPreparerPersonNm
PTINP00076421PTIN
Phone2259278337PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
Federated Assurance LevelFAL1FederatedAssuranceLevelCd
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$29,239FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$9,033ContriRcvdRevAndExpnssAmt
Other Income Rev And Expnss$1,400OtherIncomeRevAndExpnssAmt
Total Rev And Expnss$10,433TotalRevAndExpnssAmt
Total Net Invst Incm$0TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss$675AccountingFeesRevAndExpnssAmt
Other Expenses Rev And Expnss$4OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$679TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$7,400ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$7,400ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$8,079TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$7,400TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$2,354ExcessRevenueOverExpensesAmt
Net Investment Income$0NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$26,860CashBOYAmt
Cash EOY$29,214CashEOYAmt
Cash EOYFMV$29,214CashEOYFMVAmt
Sav And Temp Cash Invst BOY$25SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$25SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$25SavAndTempCashInvstEOYFMVAmt
Total Assets BOY$26,885TotalAssetsBOYAmt
Total Assets EOY$29,239TotalAssetsEOYAmt
Total Assets EOYFMV$29,239TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Capital Stock BOY$26,885CapitalStockBOYAmt
Capital Stock EOY$29,239CapitalStockEOYAmt
Tot Net Ast Or Fund Balances BOY$26,885TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$29,239TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$26,885TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$29,239TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$26,885TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$2,354ExcessRevenueOverExpensesAmt
Subtotal$29,239SubtotalAmt
Tot Net Ast Or Fund Balances EOY$29,239TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$0InvestmentIncomeExciseTaxAmt
Applied To ES Tax$0AppliedToESTaxAmt

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 SatisfiedfalseSection508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateLAOrgReportOrRegisterStateCd
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 Addresswww.thewetlandfoundation.orgWebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1DR IRVING A MENDELSSOHNBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2257698042PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1631 MILLGATE PLACEAddressLine1Txt
CityBATON ROUGECityNm
State AbbreviationLAStateAbbreviationCd
ZIP70808ZIPCd
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
Acts Fail To Qlfy As ExceptionsfalseActsFailToQlfyAsExceptionsInd
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYfalseUndistributedIncomePYInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
DR IRVING A MENDELSSOHN
631 MILLGATE PLACEBATON ROUGELA70808Trustee2.00$0
DR KAREN L MCKEE
631 MILLGATE PLACEBATON ROUGELA70808Trustee2.00$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$0AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$0TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$0AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$0CashDeemedCharitableAmt
Net Vl Noncharitable Assets$0NetVlNoncharitableAssetsAmt
Minimum Investment Return$0MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$0DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$7,400ExpensesAndContributionsAmt
Qualifying Distributions$7,400QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$0DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$7,225ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$7,400ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$6,400ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$6,600ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$4,800ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$32,425TotalExcessDistributionCyovAmt
Qualifying Distributions$7,400QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Remaining Distri From Corpus$7,400RemainingDistriFromCorpusAmt
Total Corpus$39,825TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$7,225ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$32,600ExcessDistriCyovToNextYrAmt
Excess From Year4$7,400ExcessFromYear4Amt
Excess From Year3$6,400ExcessFromYear3Amt
Excess From Year2$6,600ExcessFromYear2Amt
Excess From Year1$4,800ExcessFromYear1Amt
Excess From Current Year$7,400ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerDR IRVING A MENDELSSOHNContributingManagerNm
Contributing ManagerDR KAREN L MCKEEContributingManagerNm

Application Submission Info ApplicationSubmissionInfoGrp

FieldValueIRS element (for citing)
Recipient PersonTHE WETLAND FOUNDATIONRecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line1631 MILLGATE PLACEAddressLine1Txt
CityBATON ROUGECityNm
State AbbreviationLAStateAbbreviationCd
ZIP70808ZIPCd
FieldValueIRS element (for citing)
Recipient Phone2257698042RecipientPhoneNum
Form And Info And MaterialsAny student currently enrolled full-time at an academic institution in the USA and who meets the specific criteria for one of the types of grants listed in Part XV, d.The application package should include five components:1. A 1-2 page resume and a separate photograph (head and shoulders).2.Transcripts of undergraduate and graduate (if applicable) records.3.2 letters of support, one from your department chair and/or advisor who can attest to your academic standing, academic financial status, and interest in wetlands. The letters must include departmental or official letterhead and complete contact information and should be sent separately by your references via email.4.Your current and pending support, including that of your major advisor, as it applies to your graduate program (C&P.doc).5.Description of how the grant would be spent (depends on type), including a budget (budget.doc):FormAndInfoAndMaterialsTxt
Submission DeadlinesNone CurrentlySubmissionDeadlinesTxt
Restrictions On AwardsRestrictions of these grants are as follows:1. Student must be currently enrolled full-time at an academic institution in the USA and who meets the specific criteria for one of the types of grants listed2. Demonstrated interest in wetland science. Travel grants are to support participation in wetland science education and research activities. The successful grantee will demonstrate this interest in the application package.3. Demonstrated intent to use the grant for wetland science-related activities. The successful grantee will clearly document this intent in the application package.4. Demonstrated aptitude to succeed in a wetland science career. The successful grantee will clearly document their potential to succeed in pursuit of a career in wetland science.5. Demonstrated need for the grant. Travel grants are meant to aid promising students with limited travel funds. The successful grantee will demonstrate need in the application package and document it through current and pending suRestrictionsOnAwardsTxt

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (5 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
UNIVERSITY OF FLORIDA
33 TIGERT HALL PO BOX 113001GAINESVILLEFL32611STUDENTNCSCHOLARSHIP ASSISTANCE$1,600
LOUISIANA STATE UNIVERSITY
202 HIMES HALLBATON ROUGELA70803STUDENTNCSCHOLARSHIP ASSISTANCE$1,600
FLORIDA INTERNATIONAL UNIVERSITY
11200 SW 8TH STREETMIAMIFL33199STUDENTNCSCHOLARSHIP ASSISTANCE$1,000
SOUTHERN ILLINOIS UNIVERSITY
900 S NORMAL AVENUE WOODY HALL 311CARBONDALEIL62901STUDENTNCSCHOLARSHIP ASSISTANCE$1,600
VIRGINIA COMMONWEALTH UNIVERSITY
907 FLOYD AVERICHMONDVA23284STUDENTNCSCHOLARSHIP ASSISTANCE$1,600
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$7,400TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Other Revenue Described OtherRevenueDescribedGrp

FieldValueIRS element (for citing)
DescRETURN OF UNUSED FUNDSDesc
Exclusion$1,400ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$1,400ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$1,400TotalIncomeProducingActyAmt

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 PersonIrving Mendelssohn Karen MckeeContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1631 MILLGATE PLACEAddressLine1Txt
CityBATON ROUGECityNm
State AbbreviationLAStateAbbreviationCd
ZIP70808ZIPCd
FieldValueIRS element (for citing)
Total Contributions$9,033TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
Amt$675Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

FieldValueIRS element (for citing)
DescBANK CHARGESDesc
Revenue And Expenses Per Books$4RevenueAndExpensesPerBooksAmt

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail

FieldValueIRS element (for citing)
DescRETURN OF UNUSED FUNDSDesc
Revenue And Expenses Per Books$1,400RevenueAndExpensesPerBooksAmt

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