TOPH FOUNDATION INC: Form 990PF, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- TOPH FOUNDATION INC (EIN 84-3880045)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-11-06
- IRS object ID
- 202343109349100104
- 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
- Cash Distribution Expln Stmt
- Other Income Schedule2
- Sales Of Inventory List
- Substantial Contributors Sch
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-11-06T06:46:01-05:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 030367787 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | J A Goldsbury PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1795 Williston Road Suite 130 | AddressLine1Txt |
| City | South Burlington | CityNm |
| State Abbreviation | VT | StateAbbreviationCd |
| ZIP | 05403 | 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 | 843880045 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Toph Foundation Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | TOPH | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1795 Williston Road STE 130 | AddressLine1Txt |
| City | South Burlington | CityNm |
| State Abbreviation | VT | StateAbbreviationCd |
| ZIP | 05403 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | James A Goldsbury | PersonNm |
| Person Title | Acting Presiden | PersonTitleTxt |
| Phone | 8028636788 | PhoneNum |
| Signature | 2023-11-05 | SignatureDt |
| Discuss With Paid Preparer | false | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | James | PersonFirstNm |
| Person Last | Goldsbury | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | James A Goldsbury CPA | PreparerPersonNm |
| PTIN | P01207833 | PTIN |
| Phone | 8028636788 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 0 | TrustedCustomerCd |
| OOB Security Verification | 00 | OOBSecurityVerificationCd |
| Authentication Assurance Level | AAL2 | 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 | $37,481 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $14,010 | ContriRcvdRevAndExpnssAmt |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Gross Sales Less Ret And Allwnc | $1,140 | GrossSalesLessRetAndAllwncAmt |
| Cost Of Goods Sold | $1,136 | CostOfGoodsSoldAmt |
| Gross Profit Rev And Expnss | $4 | GrossProfitRevAndExpnssAmt |
| Gross Profit Adj Net Incm | $4 | GrossProfitAdjNetIncmAmt |
| Other Income Rev And Expnss | $913 | OtherIncomeRevAndExpnssAmt |
| Total Rev And Expnss | $14,927 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $0 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $4 | TotalAdjNetIncmAmt |
| Tot Opr Expenses Rev And Expnss | $0 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $4,400 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $4,400 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $4,400 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $4,400 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $10,527 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $4 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $26,954 | CashBOYAmt |
| Cash EOY | $37,481 | CashEOYAmt |
| Cash EOYFMV | $37,481 | CashEOYFMVAmt |
| Total Assets BOY | $26,954 | TotalAssetsBOYAmt |
| Total Assets EOY | $37,481 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $37,481 | TotalAssetsEOYFMVAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Retained Earning BOY | $26,954 | RetainedEarningBOYAmt |
| Retained Earning EOY | $37,481 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $26,954 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $37,481 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $26,954 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $37,481 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $26,954 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $10,527 | ExcessRevenueOverExpensesAmt |
| Subtotal | $37,481 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $37,481 | TotNetAstOrFundBalancesEOYAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $0 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $0 | TaxBasedOnInvestmentIncomeAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | false | LegislativePoliticalActyInd |
| More Than100 Spent | false | MoreThan100SpentInd |
| Form1120 POL Filed | false | Form1120POLFiledInd |
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (true) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Org Report Or Register State | VT | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (true) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | false | PrivateOperatingFoundationInd |
| New Substantial Contributors | Yes (true) | NewSubstantialContributorsInd |
| Own Controlled Entity | false | OwnControlledEntityInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (true) | ComplyWithPublicInspRqrInd |
| Individual With Books | Joseph A Goldsbury | IndividualWithBooksNm |
| Phone | 8028636788 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1795 Williston Road Suite 130 | AddressLine1Txt |
| City | South Burlington | CityNm |
| State Abbreviation | VT | StateAbbreviationCd |
| ZIP | 05403 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | false | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | false | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | false | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | false | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | false | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | false | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | false | PaymentToGovernmentOfficialInd |
| Uncorrected Prior Acts | false | UncorrectedPriorActsInd |
| Undistributed Income PY | false | UndistributedIncomePYInd |
| Business Holdings | false | BusinessHoldingsInd |
| Jeopardy Investments | false | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | false | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | false | InfluenceLegislationInd |
| Influence Election | false | InfluenceElectionInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Noncharitable Purpose | false | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | 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 |
|---|---|---|---|---|---|---|---|---|
| Erica Antell | ||||||||
| 124 Legdewood Circle Apt 102 | Burlington | VT | 05401 | Chairperson | 1.00 | $0 | $0 | $0 |
| James A Goldsbury | ||||||||
| 578 Sunderland Woods Road | Colchester | VT | 05446 | Acting Pres | 3.00 | $0 | $0 | $0 |
| Janice W Goldsbury | ||||||||
| 578 Sunderland Woods | Colchester | VT | 05446 | Director | 1.00 | $0 | $0 | $0 |
| Daniel W Goldsbury | ||||||||
| 134 Vincent Road | Dedham | MA | 02026 | Director | 2.00 | $0 | $0 | $0 |
| Joseph A Goldsbury | ||||||||
| 1795 Williston Road Suite 130 | South Burlington | VT | 05403 | Director | 3.00 | $0 | $0 | $0 |
| Mark S Antell | ||||||||
| 305 Marble Island Road | Colchester | VT | 05446 | Director | 1.00 | $0 | $0 | $0 |
| Susan P Scott | ||||||||
| 190 Oak Circle Unit 3 | Colchester | VT | 05446 | Director | 1.00 | $0 | $0 | $0 |
| Nicholas Antell | ||||||||
| 402 Valley View Road | Waterbury Center | VT | 05677 | Director | 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 |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $0 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $30,000 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $30,000 | TotalFMVOfUnusedAssetsAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $30,000 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $450 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $29,550 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $1,478 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $1,478 | MinimumInvestmentReturnAmt |
| Distributable Before Adj | $1,478 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $1,478 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $1,478 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $4,400 | ExpensesAndContributionsAmt |
| Set Aside Cash Distri Test | $4,400 | SetAsideCashDistriTestAmt |
| Qualifying Distributions | $8,800 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $1,478 | DistributableAsAdjustedAmt |
| Excess Distribution Cyov Yr2 | $2,594 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $3,113 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $5,707 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $8,800 | QualifyingDistributionsAmt |
| Applied To Current Year | $1,478 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $7,322 | RemainingDistriFromCorpusAmt |
| Total Corpus | $13,029 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov To Next Yr | $13,029 | ExcessDistriCyovToNextYrAmt |
| Excess From Year2 | $2,594 | ExcessFromYear2Amt |
| Excess From Year1 | $3,113 | ExcessFromYear1Amt |
| Excess From Current Year | $7,322 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (6 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|
| Camp Ta-Kum Ta | |||||
| 77 Sunset View Road | South Hero | VT | 05486 | Support mission of Camp for children with cancer | $1,000 |
| Vermont Food Bank | |||||
| 33 Parker Road | Barre | VT | 05641 | Support of local food shelf needs | $1,000 |
| The Jimmy Fund Dana-Farber | |||||
| 10 Brookline Place West | Brookline | MA | 02445 | Dana-Farber cancer research | $1,000 |
| Leukemia Lymphoma Society | |||||
| 3 Inertnational Drive | Port Chester | NY | 10573 | Cancer research for Lymphoma | $1,000 |
| Foundation for Sarcoidosis Research | |||||
| 320 W Ohio St Suite 300 | Chicago | IL | 60654 | Sarcoidosis research | $200 |
| VT Foundation of Recovery | |||||
| 78 Pearl Street | Essex Junction | VT | 05453 | Substance abuse recovery and integration | $200 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $4,400 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | false | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | false | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | false | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | false | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | false | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | false | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | false | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | false | RelationshipsNonchrtblEOInd |
Cash Distribution Expln Stmt CashDistributionExplnStmt
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | TOTAL PAYMENTS MADE TO 501(c)(3)ORGANIZATIONS IN 2022 AMOUNTED TO $4,400. SEE DETAILS OF THESE PAYMENTS IN PART XIV, LINE 3 OF THIS FORM 990-PF. | ExplanationTxt |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Chris Goldsbury Golf Classic | Desc |
| Revenue And Expenses Per Books | $913 | RevenueAndExpensesPerBooksAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
Sales Of Inventory List SalesOfInventoryList
Inventory Sale InventorySaleGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | MERCHANDISE | CategoryTxt |
| Gross Sales | $1,140 | GrossSalesAmt |
| Cost Of Goods Sold | $1,136 | CostOfGoodsSoldAmt |
| Net | $4 | NetAmt |
Substantial Contributors Sch SubstantialContributorsSch
Substantial Contributor Detail SubstantialContributorDetail (8 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd |
|---|---|---|---|
| James A Goldsbury-Toph Foundation | |||
| 1795 Williston Road Suite 130 | South Burlington | VT | 05403 |
| Janice W Goldsbury-Toph Foundation | |||
| 1795 Williston Road Suite 130 | South Burlington | VT | 05403 |
| Daniel W Goldsbury-Toph Foundation | |||
| 1795 Williston Road Suite 130 | South Burlington | VT | 05403 |
| Susan Scott-Toph Foundation | |||
| 1795 Willston Road Suite 130 | South Burlington | VT | 05403 |
| Joseph A Goldsbury-Toph Foundation | |||
| 1795 Williston Road Suite 130 | South Burlington | VT | 05403 |
| Mark Antell-Toph Foundation | |||
| 1795 Williston Road Suite 130 | South Burlington | VT | 05403 |
| Nicholas Antell-Toph Foundation | |||
| 1795 Williston Road Suite 130 | South Burlington | VT | 05403 |
| Erica Antell-Toph Foundation | |||
| 1795 Williston Road Suite 130 | South Burlington | VT | 05403 |
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