WILLOW REDISTRIBUTION FOUNDATION: Form 990PF, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- WILLOW REDISTRIBUTION FOUNDATION (EIN 83-2811578)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-11-14
- IRS object ID
- 202343199349100304
- 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
- Distribution From Corpus Election
- Legal Fees Schedule
- Other Decreases Schedule
- Other Expenses Schedule
- Other Professional Fees Schedule
- Substantial Contributors Sch
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-11-14T23:25:26-06:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 331197384 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ANDERSEN TAX LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 333 BUSH STREET SUITE 1700 | AddressLine1Txt |
| City | SAN FRANCISCO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94104 | 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 | 832811578 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE BAFRAYUNG FUND | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BAFR | BusinessNameControlTxt |
| Phone | 6266780393 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 440 N BARRANCA AVE 3947 | AddressLine1Txt |
| City | COVINA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91723 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RACHEL GELMAN | PersonNm |
| Person Title | CHAIR | PersonTitleTxt |
| Phone | 6465194333 | PhoneNum |
| Signature | 2023-11-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | RACHEL | PersonFirstNm |
| Person Last | GELMAN | 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 | RACHEL CALDWELL | PreparerPersonNm |
| PTIN | P01274062 | PTIN |
| Phone | 4157642700 | 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) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $145,143 | 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 | $3,000,000 | ContriRcvdRevAndExpnssAmt |
| Interest On Sav Rev And Expnss | $8,249 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $8,249 | InterestOnSavNetInvstIncmAmt |
| Dividends Rev And Expnss | $14 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $14 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $1,080 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $3,192,133 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $1,077,841 | CapGainNetIncmNetInvstIncmAmt |
| Total Rev And Expnss | $3,009,343 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $1,086,104 | 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 | $1,062 | LegalFeesRevAndExpnssAmt |
| Legal Fees Net Invst Incm | $531 | LegalFeesNetInvstIncmAmt |
| Legal Fees Dsbrs Chrtbl | $531 | LegalFeesDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $19,510 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $9,755 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $9,755 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $474 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $237 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $237 | OtherProfFeesDsbrsChrtblAmt |
| Taxes Rev And Expnss | $73,405 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $0 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $400 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $200 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $200 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $94,851 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $10,723 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $10,723 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $3,823,000 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $3,823,000 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $3,917,851 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $10,723 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $3,833,723 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$908,508 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $1,075,381 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash EOY | $2,033 | CashEOYAmt |
| Cash EOYFMV | $2,033 | CashEOYFMVAmt |
| Sav And Temp Cash Invst BOY | $1,053,667 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $143,110 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $143,110 | SavAndTempCashInvstEOYFMVAmt |
| Total Assets BOY | $1,053,667 | TotalAssetsBOYAmt |
| Total Assets EOY | $145,143 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $145,143 | TotalAssetsEOYFMVAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
| No Donor Rstr Net Assests BOY | $1,053,667 | NoDonorRstrNetAssestsBOYAmt |
| No Donor Rstr Net Assests EOY | $145,143 | NoDonorRstrNetAssestsEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $1,053,667 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $145,143 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $1,053,667 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $145,143 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $1,053,667 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$908,508 | ExcessRevenueOverExpensesAmt |
| Other Increases | $0 | OtherIncreasesAmt |
| Subtotal | $145,159 | SubtotalAmt |
| Other Decreases | $16 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $145,143 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (3 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | AcquiredAcquiredDt | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|---|---|
| FULL DISPOSITION OF INTEREST IN CRESTVIEW VENUS LLC | D | 2022-04-18 | 2022-04-19 | $2,001,080 | $2,001,080 | $0 | $0 |
| FROM PASSTHROUGH ENTITIES | D | 2022-04-18 | 2022-04-19 | $113,212 | -$113,212 | -$113,212 | |
| FROM PASSTHROUGH ENTITIES | D | 2021-04-18 | 2022-04-19 | $1,191,053 | $1,191,053 | $1,191,053 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $1,077,841 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $14,948 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $14,948 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $14,948 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $15,000 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $4,000 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $19,000 | TotalPaymentsAndCreditsAmt |
| Form2220 Attached | Yes (X) | Form2220AttachedInd |
| Es Penalty | $0 | EsPenaltyAmt |
| Overpayment | $4,052 | OverpaymentAmt |
| Applied To ES Tax | $4,052 | 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 | Yes (1) | NewSubstantialContributorsInd |
| Own Controlled Entity | 0 | OwnControlledEntityInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (1) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE BAFRAYUNG FUND | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6266780393 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 440 N BARRANCA AVE 3947 | AddressLine1Txt |
| City | COVINA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91723 | 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 | 0 | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | 0 | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | 0 | PaymentToGovernmentOfficialInd |
| Uncorrected Prior Acts | 0 | UncorrectedPriorActsInd |
| Undistributed Income PY | 0 | UndistributedIncomePYInd |
| Business Holdings | 0 | BusinessHoldingsInd |
| Jeopardy Investments | 0 | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | 0 | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | 0 | InfluenceLegislationInd |
| Influence Election | 0 | InfluenceElectionInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Noncharitable Purpose | 0 | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RACHEL GELMAN | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 440 N BARRANCA AVE 3947 | AddressLine1Txt |
| City | COVINA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91723 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Title | CHAIR | TitleTxt |
| Average Hrs Per Wk Devoted To Pos | 1.00 | AverageHrsPerWkDevotedToPosRt |
| Compensation | $0 | CompensationAmt |
| Employee Benefit Program | $0 | EmployeeBenefitProgramAmt |
| Expense Account Other Allwnc | $0 | ExpenseAccountOtherAllwncAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Other Employee Paid Over50k | 0 | OtherEmployeePaidOver50kCnt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
| Contractor Paid Over50k | 0 | ContractorPaidOver50kCnt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $0 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $847,669 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $847,669 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $847,669 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $12,715 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $834,954 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $41,748 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $41,748 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $14,948 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $14,948 | TotalTaxAmt |
| Distributable Before Adj | $26,800 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $26,800 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $26,800 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $3,833,723 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $3,833,723 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $26,800 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr4 | $578,000 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $1,191,936 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $1,373,497 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $7,615,478 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $10,758,911 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $3,833,723 | QualifyingDistributionsAmt |
| Applied To Year1 | $0 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $1,000,000 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $26,800 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $2,806,923 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $14,565,834 | 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 | $4,000,000 | CorpusDistri170b1EOr4942g3Amt |
| Excess Distri Cyov From Yr5 | $0 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $10,565,834 | ExcessDistriCyovToNextYrAmt |
| Excess From Year2 | $143,433 | ExcessFromYear2Amt |
| Excess From Year1 | $7,615,478 | ExcessFromYear1Amt |
| Excess From Current Year | $2,806,923 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | RACHEL GELMAN | ContributingManagerNm |
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (62 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt | Address Line2RecipientUSAddress/AddressLine2Txt |
|---|---|---|---|---|---|---|---|---|
| ALLIED MEDIA PROJECTS | ||||||||
| 4126 THIRD STREET | DETROIT | MI | 48201 | NONE | PC | DECOLONIZING WEALTH PROJECT | $275,000 | |
| AMAZON WATCH | ||||||||
| 520 3RD STREET SUITE 108 | OAKLAND | CA | 94607 | NONE | PC | GENERAL | $275,000 | |
| ARAB AMERICAN ACTION NETWORK | ||||||||
| 3148 W 63RD STREET | CHICAGO | IL | 60629 | NONE | PC | GENERAL | $30,000 | |
| BEND THE ARC A JEWISH PARTNERSHIP FOR JUSTICE | ||||||||
| 330 7TH AVENUE SUITE 1902 | NEW YORK | NY | 10001 | NONE | PC | HAND IN HAND: THE DOMESTIC EMPLOYERS NETWORK | $20,000 | |
| CANGRESS DBA LOS ANGELES COMMUNITY ACTION NETWORK | ||||||||
| 838 E 6TH ST | LOS ANGELES | CA | 90021 | NONE | PC | GENERAL | $30,000 | |
| CAUSA JUSTA JUST CAUSE | ||||||||
| 1419 34TH AVENUE STE 203 | OAKLAND | CA | 94601 | NONE | PC | GENERAL | $30,000 | |
| CENTER FOR COALFIELD JUSTICE | ||||||||
| PO BOX 4023 31 E CHESTNUT ST SUITE | WASHINGTON | PA | 15301 | NONE | PC | GENERAL | $50,000 | 102 |
| CENTER FOR INTERNATIONAL ENVIRONMENTAL LAW | ||||||||
| 1101 15TH STREET NW SUITE 1100 | WASHINGTON | DC | 20005 | NONE | PC | RAPID RESPONSE FUND | $20,000 | |
| CENTER FOR INTERNATIONAL ENVIRONMENTAL LAW | ||||||||
| 1101 15TH STREET NW SUITE 1100 | WASHINGTON | DC | 20005 | NONE | PC | GENERAL | $20,000 | |
| CLIMATE JUSTICE ALLIANCE | ||||||||
| PO BOX 10202 | BERKELEY | CA | 94709 | NONE | PC | GENERAL | $50,000 | |
| COAL RIVER MOUNTAIN WATCH | ||||||||
| PO BOX 303 | NAOMA | WV | 25140 | NONE | PC | GENERAL | $40,000 | |
| CONXION TO COMMUNITY (FKA CENTER FOR TRAINING AND CAREERS INC) | ||||||||
| 749 STORY ROAD SUITE 10 | SAN JOSE | CA | 95122 | NONE | PC | INTERNATIONAL INDIGENOUS YOUTH CONCIL BAY AREA CHAPTER | $5,000 | |
| COOPERATION JACKSON OF MISSISSIPPI INC | ||||||||
| PO BOX 1932 | JACKSON | MS | 39215 | NONE | PC | GENERAL | $150,000 | |
| COOPERATION JACKSON OF MISSISSIPPI INC | ||||||||
| PO BOX 1932 | JACKSON | MS | 39215 | NONE | PC | GENERAL | $30,000 | |
| CRITICAL RESISTANCE | ||||||||
| PO BOX 22780 | OAKLAND | CA | 94609 | NONE | PC | GENERAL | $20,000 | |
| DANCERS' GROUP INC | ||||||||
| 44 GOUGH STREET ROOM 201 | SAN FRANCISCO | CA | 94103 | NONE | PC | SINS INVALID | $20,000 | |
| DIGNITY AND POWER NOW | ||||||||
| 3655 S GRAND AVENUE SUITE 260 | LOS ANGELES | CA | 90007 | NONE | PC | GENERAL | $20,000 | |
| EARTH ISLAND INSTITUTE INC | ||||||||
| 2150 ALLSTON WAY SUITE 460 | BERKELEY | CA | 94704 | NONE | PC | SEEDING SOVEREIGNTY | $20,000 | |
| FACTS EDUCATION FUND | ||||||||
| 6109 SOUTH WESTERN AVENUE SUITE 206 | LOS ANGELES | CA | 90047 | NONE | PC | GENERAL | $10,000 | |
| GENERATIVE SOMATICS | ||||||||
| 548 MARKET STREET PMB 83864 | SAN FRANCISCO | CA | 94104 | NONE | PC | GENERAL | $25,000 | |
| GEORGIA LATINO ALLIANCE FOR HUMAN RIGHTS | ||||||||
| 7 DUNWOODY PARK SUITE 110 | ATLANTA | GA | 30338 | NONE | PC | GENERAL | $40,000 | |
| GRASSROOTS GLOBAL JUSTICE ALLIANCE | ||||||||
| 2000 14TH ST NW STE 104 73768 | WASHINGTON | DC | 20056 | NONE | PC | GENERAL | $50,000 | |
| GRASSROOTS INTERNATIONAL INC | ||||||||
| 179 BOYLSTON STREET | BOSTON | MA | 02130 | NONE | PC | GENERAL | $100,000 | |
| GRASSROOTS POWER PROJECT | ||||||||
| 1400 SHATTUCK AVE STE 12 148 | BERKELEY | CA | 94709 | NONE | PC | GENERAL | $20,000 | |
| GROUNDSWELL FUND | ||||||||
| 548 MARKET ST 49734 | SAN FRANCISCO | CA | 94104 | NONE | PC | GENERAL FUND AND BLACK TRANS FUND | $80,000 | |
| HAWAI'I PEOPLE'S FUND | ||||||||
| PO BOX 4163 | HONOLULU | HI | 96812 | NONE | PC | GENERAL | $50,000 | |
| HIGHLANDER RESEARCH AND EDUCATION CENTER | ||||||||
| 1959 HIGHLANDER WAY | NEW MARKET | TN | 37820 | NONE | PC | GENERAL | $50,000 | |
| HOUSTON IN ACTION | ||||||||
| 5300 CAROLINE ST | HOUSTON | TX | 77004 | NONE | PC | GENERAL | $25,000 | |
| INDIGENOUS ROOTS | ||||||||
| 788 E 7TH ST | ST PAUL | MN | 55106 | NONE | PC | INTERNATIONAL INDIGENOUS YOUTH COUNCIL TWIN CITIES | $5,000 | |
| KENDRA ALEXANDER FOUNDATION | ||||||||
| 2334 20TH ST | SAN PABLO | CA | 94806 | NONE | PC | CENTER FOR POLITICAL EDUCATION | $30,000 | |
| LEGAL SERVICES FOR PRISONERS WITH CHILDREN | ||||||||
| 4400 MARKET STREET | OAKLAND | CA | 94608 | NONE | PC | ALL OF US OR NONE (AOUON) AND CALIFORNIA COALITION FOR WOMEN PRISONERS (CCWP) | $50,000 | |
| MARCH ON FOUNDATION | ||||||||
| 2631 HOUSLEY ROAD 1172 | ANNAPOLIS | MD | 21401 | NONE | PC | INTERNATIONAL INDIGENOUS YOUTH COUNCIL - LOS ANGELES | $5,000 | |
| MOUNTAIN WATERSHED ASSOCIATION INC | ||||||||
| 1414-B INDIAN CREEK VALLEY ROAD | MELCROFT | PA | 15462 | NONE | PC | GENERAL | $100,000 | |
| MOVEMENT GENERATION | ||||||||
| PO BOX 102 | BERKELEY | CA | 94701 | NONE | PC | GENERAL | $20,000 | |
| MOVIMIENTO COSECHA SUPPORT NETWORK | ||||||||
| 1040 BOND ST | ELIZABETH | NJ | 07201 | NONE | PC | GENERAL | $30,000 | |
| MUJERES UNIDAS Y ACTIVAS | ||||||||
| 3543 18TH STREET BOX 23 | SAN FRANCISCO | CA | 94110 | NONE | PC | GENERAL | $30,000 | |
| NATIONAL DAY LABORER ORGANIZING NETWORK | ||||||||
| 1030 S ARROYO PARKWAY SUITE 106 | PASADENA | CA | 91105 | NONE | PC | GENERAL | $60,000 | |
| NDN COLLECTIVE | ||||||||
| 408 KNOLLWOOD DRIVE | RAPID CITY | SD | 57701 | NONE | PC | GENERAL | $100,000 | |
| PROJECT SOUTH INSTITUTE FOR THE ELIMINATION OF POVERTY & GENOCIDE | ||||||||
| 9 GAMMON AVENUE | ATLANTA | GA | 30315 | NONE | PC | GENERAL | $40,000 | |
| PROJECT SOUTH INSTITUTE FOR THE ELIMINATION OF POVERTY & GENOCIDE | ||||||||
| 9 GAMMON AVENUE | ATLANTA | GA | 30315 | NONE | PC | GULF SOUTH FOR A GREEN NEW DEAL | $250,000 | |
| PROJECT TRUTH AND RECONCILIATION INC | ||||||||
| 780 ST MARKS AVE | BROOKLYN | NY | 11213 | NONE | PC | GENERAL | $20,000 | |
| PROTEUS FUND | ||||||||
| 15 RESEARCH DRIVE NO B | AMHERST | MA | 01002 | NONE | PC | THIRD WAVE FUND | $25,000 | |
| RAICES | ||||||||
| PO BOX 786100 | SAN ANTONIO | TX | 78278 | NONE | PC | GENERAL | $10,000 | |
| RESOURCE GENERATION | ||||||||
| 1216 BROADWAY 2ND FLOOR | NEW YORK | NY | 10001 | NONE | PC | GENERAL | $100,000 | |
| RIVER VALLEY ORGANIZING | ||||||||
| 506 WALNUT STREET | EAST LIVERPOOL | OH | 43920 | NONE | PC | GENERAL | $40,000 | |
| ROCKEFELLER PHILANTHROPY ADVISORS INC | ||||||||
| 6 WEST 48TH STREET 10TH FLOOR | NEW YORK | NY | 10036 | NONE | PC | EQUATION CAMPAIGN | $275,000 | |
| RURAL ORGANIZING PROJECT | ||||||||
| PO BOX 664 | COTTAGE GROVE | OR | 97424 | NONE | PC | GENERAL | $25,000 | |
| SEVENTH GENERATION FUND FOR INDIGENOUS PEOPLES INC | ||||||||
| PO BOX 4569 | ARCATA | CA | 95518 | NONE | PC | GENERAL | $275,000 | |
| SOCIAL AND ENVIRONMENTAL ENTREPRENEURS | ||||||||
| 23564 CALABASAS ROAD SUITE 201 | CALABASAS | CA | 91302 | NONE | PC | LOCAL CLEAN ENERGY ALLIANCE | $30,000 | |
| SOGOREA TE' LAND TRUST | ||||||||
| 2501 HARRISON ST | OAKLAND | CA | 94612 | NONE | PC | GENERAL | $20,000 | |
| TAPROOT EARTH | ||||||||
| PO BOX 521217 | TULSA | OK | 74152 | NONE | PC | GENERAL | $30,000 | |
| THE CENTER FOR THIRD WORLD ORGANIZING | ||||||||
| 1714 FRANKLIN STREET 100-245 | OAKLAND | CA | 94612 | NONE | PC | GENERAL | $20,000 | |
| THE FREEDOM ARCHIVES | ||||||||
| 522 VALENCIA STREET | SAN FRANCISCO | CA | 94110 | NONE | PC | GENERAL | $8,000 | |
| THE INDIGENOUS EDUCATIONAL NETWORK OF TURTLE ISLAND | ||||||||
| PO BOX 485 | BEMIDJI | MN | 56619 | NONE | PC | INDIGENOUS ENVIRONMENTAL NETWORK | $100,000 | |
| THOUSAND CURRENTS | ||||||||
| 548 MARKET ST STE 62831 | SAN FRANCISCO | CA | 94104 | NONE | PC | GENERAL | $130,000 | |
| THUNDER VALLEY COMMUNITY DEVELOPMENT CORPORATION | ||||||||
| 290 EMPOWERMENT DRIVE | PORCUPINE | SD | 57772 | NONE | PC | INTERNATIONAL INDIGENOUS YOUTH COUNCIL (IIYC) OGLALA LAKOTA CHAPTER | $5,000 | |
| TIDES CENTER | ||||||||
| 1012 TORNEY AVENUE | SAN FRANCISCO | CA | 94129 | NONE | PC | THE MARIA FUND | $30,000 | |
| TIDES CENTER | ||||||||
| 1012 TORNEY AVENUE | SAN FRANCISCO | CA | 94129 | NONE | PC | THE MARIA FUND | $30,000 | |
| TIDES CENTER | ||||||||
| 1012 TORNEY AVENUE | SAN FRANCISCO | CA | 94129 | NONE | PC | CATALYST PROJECT | $50,000 | |
| TIDES CENTER | ||||||||
| 1012 TORNEY AVENUE | SAN FRANCISCO | CA | 94129 | NONE | PC | GENERAL | $30,000 | |
| WESPAC FOUNDATION | ||||||||
| 77 TARRYTOWN ROAD SUITE 2W | WHITE PLAINS | NY | 10607 | NONE | PC | PALESTINIAN YOUTH MOVEMENT | $20,000 | |
| WINDWARD FUND | ||||||||
| 1828 L STREET NW SUITE 300-C | WASHINGTON | DC | 20036 | NONE | PC | THE HIVE FUND FOR CLIMATE AND GENDER JUSTICE PROJECT | $275,000 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $3,823,000 | 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 | $8,249 | ExclusionAmt |
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $14 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $1,080 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $9,343 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $9,343 | TotalIncomeProducingActyAmt |
Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp
Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Line Number | 9 | LineNumberTxt |
| Relationship Statement | NOT APPLICABLE | RelationshipStatementTxt |
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 (2 entries)
| ContributorContributorNum | Address Line1ContributorUSAddress/AddressLine1Txt | CityContributorUSAddress/CityNm | State AbbreviationContributorUSAddress/StateAbbreviationCd | ZIPContributorUSAddress/ZIPCd | Total ContributionsTotalContributionsAmt | Noncash ContributionNoncashContributionInd | Person ContributionPersonContributionInd |
|---|---|---|---|---|---|---|---|
| RACHEL E GELMAN ASA S KAMER | |||||||
| 1 | C/O THE BAFRAYUNG FUND 440 N BARRAN | COVINA | CA | 91723 | $2,000,000 | Yes (X) | |
| THE MORNINGSTAR FOUNDATION | |||||||
| 2 | 4550 MONTGOMERY AVENUE 810N | BETHESDA | MD | 20814 | $1,000,000 | Yes (X) | |
Non Cash Property Contribution NonCashPropertyContributionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 1 | ContributorNum |
| Noncash Property | 0.3659375% INTEREST IN CRESTVIEW VENUS LLC | NoncashPropertyDesc |
| Fair Market Value | $2,000,000 | FairMarketValueAmt |
| Received | 2022-04-18 | ReceivedDt |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ACCOUNTING FEES | CategoryTxt |
| Amt | $19,510 | Amt |
| Net Investment Income | $9,755 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $9,755 | DisbursementsCharitablePrpsAmt |
Distribution From Corpus Election DistributionFromCorpusElection
| Field | Value | IRS element (for citing) |
|---|---|---|
| Election | SEE OUT OF CORPUS ELECTION STATEMENT | ElectionDesc |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | LEGAL FEES | CategoryTxt |
| Legal Fees | $1,062 | LegalFeesAmt |
| Net Investment Income | $531 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $531 | DisbursementsCharitablePrpsAmt |
Other Decreases Schedule OtherDecreasesSchedule
Other Decreases Detail OtherDecreasesDetail (2 entries)
| DescDesc | AmtAmt |
|---|---|
| OTHER DIFF FROM K-1 | $14 |
| ROUNDING | $2 |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | STATE FILING FEES | Desc |
| Revenue And Expenses Per Books | $400 | RevenueAndExpensesPerBooksAmt |
| Net Investment Income | $200 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $200 | DisbursementsCharitablePrpsAmt |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | MANAGEMENT FEES | CategoryTxt |
| Amt | $474 | Amt |
| Net Investment Income | $237 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $237 | DisbursementsCharitablePrpsAmt |
Substantial Contributors Sch SubstantialContributorsSch
Substantial Contributor Detail SubstantialContributorDetail (2 entries)
| Address Line1USAddress/AddressLine1Txt | Address Line2USAddress/AddressLine2Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd |
|---|---|---|---|---|
| RACHEL E GELMAN ASA S KAMER | ||||
| C/O THE BAFRAYUNG FUND 440 N | BARRANCA AVE 3947 | COVINA | CA | 91723 |
| THE MORNINGSTAR FOUNDATION | ||||
| 4550 MONTGOMERY AVENUE SUITE 810N | BETHESDA | MD | 20814 | |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | FEDERAL TAXES | CategoryTxt |
| Amt | $73,405 | Amt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |