ROGER I AND RUTH B MACFARLANE FOUNDATION: Form 990PF, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- ROGER I AND RUTH B MACFARLANE FOUNDATION (EIN 26-6157610)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-11-15
- IRS object ID
- 202333199349105253
- 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
- Schedule B
- Accounting Fees Schedule
- All Oth Prog Rltd Investments Sch
- Expenditure Responsibility Stmt
- Investments Corp Stock Schedule
- Investments Other Schedule2
- Legal Fees Schedule
- Other Assets Schedule
- Other Decreases Schedule
- Other Expenses Schedule
- Other Income Schedule2
- Other Liabilities Schedule
- Other Professional Fees Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-11-15T13:13:50-06:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 366055558 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GRANT THORNTON LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 75 STATE ST 13TH FLOOR | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02109 | 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 | 266157610 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ROGER I & RUTH B MACFARLANE FNDN | BusinessNameLine1Txt |
| Business Name Line2 | C/O US TRUST-BANK OF AMERICA PVT WTH | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ROGE | BusinessNameControlTxt |
| Phone | 2138615183 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 515 S FLOWER ST 27TH FLOOR | AddressLine1Txt |
| City | LOS ANGELES | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90071 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ALEX MACFARLANE | PersonNm |
| Person Title | TRUSTEE | PersonTitleTxt |
| Phone | 2138615183 | PhoneNum |
| Signature | 2023-11-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | ALEX | PersonFirstNm |
| Person Last | MACFARLANE | 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 | ERIN COUTURE | PreparerPersonNm |
| PTIN | P01390592 | PTIN |
| Phone | 6177237900 | PhoneNum |
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 | $34,868,801 | FMVAssetsEOYAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $2,000,000 | ContriRcvdRevAndExpnssAmt |
| Interest On Sav Rev And Expnss | $90,891 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $79,897 | InterestOnSavNetInvstIncmAmt |
| Dividends Rev And Expnss | $561,805 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $567,423 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | -$267,401 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $5,539,282 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $57,439 | CapGainNetIncmNetInvstIncmAmt |
| Other Income Rev And Expnss | $511,653 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | -$94,593 | OtherIncomeNetInvstIncmAmt |
| Total Rev And Expnss | $2,896,948 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $610,166 | 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 |
| Legal Fees Rev And Expnss | $3,920 | LegalFeesRevAndExpnssAmt |
| Legal Fees Net Invst Incm | $0 | LegalFeesNetInvstIncmAmt |
| Legal Fees Dsbrs Chrtbl | $3,920 | LegalFeesDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $35,364 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $17,682 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $17,682 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $231,764 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $231,764 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $0 | OtherProfFeesDsbrsChrtblAmt |
| Taxes Rev And Expnss | $22,327 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $6,955 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Trav Conf Meeting Rev And Expnss | $9,683 | TravConfMeetingRevAndExpnssAmt |
| Trav Conf Meeting Net Invst Incm | $0 | TravConfMeetingNetInvstIncmAmt |
| Trav Conf Meeting Dsbrs Chrtbl | $9,683 | TravConfMeetingDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $15,628 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $8,517 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $7,111 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $318,686 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $264,918 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $38,396 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $1,140,000 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $1,140,000 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $1,458,686 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $264,918 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $1,178,396 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $1,438,262 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $345,248 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $2,019,559 | CashBOYAmt |
| Cash EOY | $8,830 | CashEOYAmt |
| Cash EOYFMV | $8,830 | CashEOYFMVAmt |
| Sav And Temp Cash Invst BOY | $2,562,735 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $5,161,027 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $5,161,027 | SavAndTempCashInvstEOYFMVAmt |
| Prepaid Expenses BOY | $14,446 | PrepaidExpensesBOYAmt |
| Corporate Stock BOY | $15,860,008 | CorporateStockBOYAmt |
| Corporate Stock EOY | $14,264,635 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $14,264,635 | CorporateStockEOYFMVAmt |
| Other Investments BOY | $18,478,108 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $15,428,235 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $15,428,235 | OtherInvestmentsEOYFMVAmt |
| Other Assets BOY | $11,209 | OtherAssetsBOYAmt |
| Other Assets EOY | $6,074 | OtherAssetsEOYAmt |
| Other Assets EOYFMV | $6,074 | OtherAssetsEOYFMVAmt |
| Total Assets BOY | $38,946,065 | TotalAssetsBOYAmt |
| Total Assets EOY | $34,868,801 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $34,868,801 | TotalAssetsEOYFMVAmt |
| Accounts Payable BOY | $90 | AccountsPayableBOYAmt |
| Accounts Payable EOY | $10 | AccountsPayableEOYAmt |
| Other Liabilities BOY | $20,682 | OtherLiabilitiesBOYAmt |
| Other Liabilities EOY | $20,692 | OtherLiabilitiesEOYAmt |
| Total Liabilities BOY | $20,772 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $20,702 | TotalLiabilitiesEOYAmt |
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
| No Donor Rstr Net Assests BOY | $38,925,293 | NoDonorRstrNetAssestsBOYAmt |
| No Donor Rstr Net Assests EOY | $34,848,099 | NoDonorRstrNetAssestsEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $38,925,293 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $34,848,099 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $38,946,065 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $34,868,801 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $38,925,293 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $1,438,262 | ExcessRevenueOverExpensesAmt |
| Other Increases | $0 | OtherIncreasesAmt |
| Subtotal | $40,363,555 | SubtotalAmt |
| Other Decreases | $5,515,456 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $34,848,099 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (5 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | AcquiredAcquiredDt | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|---|
| US TRUST PORTFOLIO-SHORT TERM CAP LOSS | P | 2022-01-01 | $976,834 | $1,064,923 | -$88,089 | -$88,089 |
| US TRUST PORTFOLIO-LONG TERM CAP LOSS | P | 2021-01-01 | $4,562,448 | $4,741,760 | -$179,312 | -$179,312 |
| SHORT TERM CAP LOSS FROM LPS | P | 2022-01-01 | -$3,171 | -$3,171 | ||
| LONG TERM CAP GAIN FROM LPS | P | 2021-01-01 | $29,245 | $29,245 | ||
| CAPITAL GAIN DISTRIBUTIONS | P | 2021-01-01 | $298,766 | $298,766 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $57,439 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $4,799 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $4,799 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $4,799 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $0 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $27,000 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $27,000 | TotalPaymentsAndCreditsAmt |
| Es Penalty | $0 | EsPenaltyAmt |
| Overpayment | $22,201 | OverpaymentAmt |
| Applied To ES Tax | $22,201 | 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 | CA | 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 |
| Individual With Books | STANISLAWSKI COMPANY INC | IndividualWithBooksNm |
| Phone | 6264410330 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 729 MISSION STREET SUITE 100 | AddressLine1Txt |
| City | SOUTH PASADENA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91030 | 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 | Yes (1) | 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 (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 |
|---|---|---|---|---|---|---|---|---|
| ROGER I MACFARLANE | ||||||||
| 515 S FLOWER ST 27TH FLOOR | LOS ANGELES | CA | 90071 | TRUSTEE | 1.00 | $0 | $0 | $0 |
| RUTH B MACFARLANE | ||||||||
| 515 S FLOWER ST 27TH FLOOR | LOS ANGELES | CA | 90071 | TRUSTEE | 1.00 | $0 | $0 | $0 |
| TARYN MACFARLANE | ||||||||
| 515 S FLOWER ST 27TH FLOOR | LOS ANGELES | CA | 90071 | BOARD CHAIR, TRUSTEE | 1.00 | $0 | $0 | $0 |
| ALEX MACFARLANE | ||||||||
| 515 S FLOWER ST 27TH FLOOR | LOS ANGELES | CA | 90071 | VICE CHAIR, TRUSTEE | 1.00 | $0 | $0 | $0 |
| KATHERINE MEYER | ||||||||
| 515 S FLOWER ST 27TH FLOOR | LOS ANGELES | CA | 90071 | TRUSTEE | 1.00 | $0 | $0 | $0 |
| JESSICA MACFARLANE | ||||||||
| 515 S FLOWER ST 27TH FLOOR | LOS ANGELES | CA | 90071 | TRUSTEE | 1.00 | $0 | $0 | $0 |
| NICOLE MACFARLANE | ||||||||
| 515 S FLOWER ST 27TH FLOOR | LOS ANGELES | CA | 90071 | TRUSTEE | 1.00 | $0 | $0 | $0 |
| JOSH MEYER | ||||||||
| 515 S FLOWER ST 27TH FLOOR | LOS ANGELES | CA | 90071 | TRUSTEE (THRU 4/2022) | 1.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Other Employee Paid Over50k | 0 | OtherEmployeePaidOver50kCnt |
Compensation Of Hghst Pd Cntrct CompensationOfHghstPdCntrctGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Service TypeServiceTypeTxt | CompensationCompensationAmt |
|---|---|---|---|---|---|
| US TRUST-BANK OF AMERICA PRIVATE WEALTH | |||||
| 515 S FLOWER ST 27TH FL | LOS ANGELES | CA | 90071 | INVESTMENT ADVISORY SERVICES | $171,764 |
| ALIGN IMPACT | |||||
| 429 SANTA MONICA BLVD 500 | SANTA MONICA | CA | 90401 | INVESTMENT ADVISORY SERVICES | $60,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contractor Paid Over50k | 0 | ContractorPaidOver50kCnt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | NONE | Description1Txt |
| Expenses1 | $0 | Expenses1Amt |
| All Other Program Rltd Invst Tot | $0 | AllOtherProgramRltdInvstTotAmt |
| Total | $0 | TotalAmt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $31,071,682 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $4,435,135 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $6,074 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $35,512,891 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $35,512,891 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $532,693 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $34,980,198 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $1,749,010 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $1,749,010 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $4,799 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $4,799 | TotalTaxAmt |
| Distributable Before Adj | $1,744,211 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $1,744,211 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $1,744,211 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $1,178,396 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $1,178,396 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $1,744,211 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $674,960 | UndistributedIncomePYAmt |
| Prior Year1 | 2020 | PriorYear1Yr |
| Prior Year2 | 2019 | PriorYear2Yr |
| Prior Year3 | 2018 | PriorYear3Yr |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Total Excess Distribution Cyov | $0 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $1,178,396 | QualifyingDistributionsAmt |
| Applied To Year1 | $674,960 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $503,436 | 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 | $1,240,775 | 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 | ROGER I MACFARLANE | ContributingManagerNm |
| Contributing Manager | RUTH B MACFARLANE | ContributingManagerNm |
Application Submission Info ApplicationSubmissionInfoGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person | ROGER I RUTH B MARCFARLANE | RecipientPersonNm |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1909 VIA VISALIA | AddressLine1Txt |
| City | PALOS VERDES ESTATES | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90274 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Phone | 3104187414 | RecipientPhoneNum |
| Form And Info And Materials | BY WRITTEN REQUEST | FormAndInfoAndMaterialsTxt |
| Submission Deadlines | NONE | SubmissionDeadlinesTxt |
| Restrictions On Awards | NONE | RestrictionsOnAwardsTxt |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (11 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|---|
| EMMA'S TORCH | |||||||
| 345 SMITH STREET | BROOKLYN | NY | 11231 | N/A | PC | GENERAL SUPPORT | $75,000 |
| MAKE GOOD INC | |||||||
| 5429 W WASHINGTON BLVD | LOS ANGELES | CA | 90016 | N/A | PC | GENERAL SUPPORT | $75,000 |
| ST MARGARET'S HOUSE | |||||||
| 117 N LAFAYETTE BLVD | SOUTH BEND | IN | 46601 | N/A | PC | GENERAL SUPPORT | $75,000 |
| HABITAT FOR PAWS | |||||||
| PO BOX 5662 | FRISCO | TX | 75035 | N/A | PC | GENERAL SUPPORT | $75,000 |
| WAVES PROJECT | |||||||
| 42225 REMINGTON AVE A-18 | TEMECULA | CA | 92590 | N/A | POF | GENERAL SUPPORT | $75,000 |
| UNITY GARDENS | |||||||
| PO BOX 10022 | SOUTH BEND | IN | 46680 | N/A | PC | GENERAL SUPPORT | $15,000 |
| CARING HOUSE INC | |||||||
| 2842 EL DORADO STREET | TORRANCE | CA | 90503 | N/A | PC | GENERAL SUPPORT | $150,000 |
| GLOBAL EMERGENCY RELIEF RECOVERY AND RECONSTRUCTION | |||||||
| 255 CARTER HALL LANE BOX 250 | MILLWOOD | VA | 22646 | N/A | PC | GENERAL SUPPORT | $150,000 |
| FISTULA FOUNDATION | |||||||
| 1700 THE ALAMEDA STE 300 | SAN JOSE | CA | 95126 | N/A | PC | GENERAL SUPPORT | $150,000 |
| WALKING SHIELD INC | |||||||
| 3100 AIRWAY AVE STE 118 | COSTA MESA | CA | 92626 | N/A | PC | GENERAL SUPPORT | $150,000 |
| WE CARE SOLAR | |||||||
| 2150 ALLSTON WAY STE 210 | BERKELEY | CA | 94704 | N/A | PC | GENERAL SUPPORT | $150,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $1,140,000 | 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 | $90,891 | ExclusionAmt |
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $561,805 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | -$267,401 | ExclusionAmt |
Other Revenue Described OtherRevenueDescribedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PARTNERSHIPS | Desc |
| Business | 523000 | BusinessCd |
| Unrelated Business Taxbl Incm | -$21,195 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | 14 | ExclusionCd |
| Exclusion | $532,848 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | -$21,195 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $918,143 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $896,948 | 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 |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 1 | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TAMBOUR FOUNDATION | BusinessNameLine1Txt |
Contributor Foreign Address ContributorForeignAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 26 NEW STREET | AddressLine1Txt |
| City | ST HELIER CHANNEL | CityNm |
| Country | JE | CountryCd |
| Foreign Postal | J323RA | ForeignPostalCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | $2,000,000 | TotalContributionsAmt |
| Person Contribution | Yes (X) | PersonContributionInd |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ACCOUNTING FEES | CategoryTxt |
| Amt | $35,364 | Amt |
| Net Investment Income | $17,682 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $17,682 | DisbursementsCharitablePrpsAmt |
All Oth Prog Rltd Investments Sch AllOthProgRltdInvestmentsSch
All Other Program Related Invst AllOtherProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | NONE | Desc |
| Amt | $0 | Amt |
Expenditure Responsibility Stmt ExpenditureResponsibilityStmt
Expenditure Responsibility ExpenditureResponsibilityGrp
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WAVES PROJECT | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1385 | AddressLine1Txt |
| City | TEMECULA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92593 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant | 2022-06-21 | GrantDt |
| Grant | $75,000 | GrantAmt |
| Purpose Of Grant | TO OFFER THE UNIQUE OPPORTUNITY OF EXPERIENCING SCUBA DIVING TO OUR WOUNDED AMERICAN VETERANS | PurposeOfGrantTxt |
| Expended By Grantee | $75,000 | ExpendedByGranteeAmt |
| Any Diversion By Grantee | NO | AnyDiversionByGranteeTxt |
| Dates Of Reports By Grantee | 12/31/22 | DatesOfReportsByGranteeTxt |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Stock | CORPORATE STOCK | StockNm |
| EOY Book Value | $14,264,635 | EOYBookValueAmt |
| EOYFMV | $14,264,635 | EOYFMVAmt |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category Or Item | ALTERNATIVE INVESTMENTS | CategoryOrItemTxt |
| Listed At Cost Or FMV | FMV | ListedAtCostOrFMVCd |
| Book Value | $15,428,235 | BookValueAmt |
| EOYFMV | $15,428,235 | EOYFMVAmt |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | LEGAL FEES | CategoryTxt |
| Legal Fees | $3,920 | LegalFeesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $3,920 | DisbursementsCharitablePrpsAmt |
Other Assets Schedule OtherAssetsSchedule
Other Assets Schedule OtherAssetsScheduleGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ORGANIZATIONAL COSTS | Desc |
| BOY Book Value | $11,209 | BOYBookValueAmt |
| EOY Book Value | $6,074 | EOYBookValueAmt |
| EOYFMV | $6,074 | EOYFMVAmt |
Other Decreases Schedule OtherDecreasesSchedule
Other Decreases Detail OtherDecreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | UNREALIZED LOSS | Desc |
| Amt | $5,515,456 | Amt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (4 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| MISC. INVESTMENT EXPENSES | $8,517 | $8,517 | $0 |
| AMORTIZATION | $5,135 | $0 | $5,135 |
| OTHER EXPENSES | $1,966 | $0 | $1,966 |
| CALIFORNIA FILING FEE | $10 | $0 | $10 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail (5 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt |
|---|---|---|---|
| CAPITAL GAIN DISTRIBUTIONS | $298,766 | $0 | $0 |
| INCOME/(LOSS) FROM ALT. INVESTMENTS | $212,162 | -$96,805 | $0 |
| OTHER INCOME | $725 | $725 | $0 |
| ACCRUED MARKET DISCOUNT | $0 | $1,487 | $0 |
| PARTNERSHIPS | $0 | $0 | $0 |
Other Liabilities Schedule OtherLiabilitiesSchedule
Other Liabilities Detail OtherLiabilitiesDetail (2 entries)
| DescDesc | BOY Book ValueBOYBookValueAmt | EOY Book ValueEOYBookValueAmt |
|---|---|---|
| ACCRUED FILING FEES | $10 | $10 |
| ACCRUED FED TAX LIABILITIES | $20,672 | $20,682 |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ADVISORY/INVESTMENT MGMT FEES | CategoryTxt |
| Amt | $231,764 | Amt |
| Net Investment Income | $231,764 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| FOREIGN TAXES | $6,955 | $6,955 | $0 |
| FEDERAL EXCISE TAX | $15,372 | $0 | $0 |
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