BETA

ALISON FOUNDATION: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
ALISON FOUNDATION (EIN 20-0226054)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-05-12
IRS object ID
202541329349101644
Schema version
2024v5.0
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)
Return2025-05-12T12:57:27-04:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN743257877PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MERCER GLOBAL ADVISORS INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11200 17TH STREET SUITE 500AddressLine1Txt
CityDENVERCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80202ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN200226054EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ALISON FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlALISBusinessNameControlTxt
Phone5857385388PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1535 DEAN ST APT 908AddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11217ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDANIEL FIELDINGPersonNm
Person TitleSECRETARYPersonTitleTxt
Signature2025-05-08SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonPAUL PETROSINOPreparerPersonNm
PTINP00443720PTIN
Phone8555101040PhoneNum
Preparation2025-05-12PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$35,776,650FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$342,294InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$342,294InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$342,294InterestOnSavingsAdjNetIncmAmt
Dividends Rev And Expnss$1,172,374DividendsRevAndExpnssAmt
Dividends Net Invst Incm$1,172,374DividendsNetInvstIncmAmt
Dividends Adj Net Incm$1,172,374DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss$1,693,853NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$2,021,846GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$1,693,853CapGainNetIncmNetInvstIncmAmt
Net ST Capital Gain Adj Net Incm$195,094NetSTCapitalGainAdjNetIncmAmt
Total Rev And Expnss$3,208,521TotalRevAndExpnssAmt
Total Net Invst Incm$3,208,521TotalNetInvstIncmAmt
Total Adj Net Incm$1,709,762TotalAdjNetIncmAmt
Other Prof Fees Rev And Expnss$1,643OtherProfFeesRevAndExpnssAmt
Taxes Rev And Expnss$21,798TaxesRevAndExpnssAmt
Other Expenses Rev And Expnss$750OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$24,191TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$1,777,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$1,777,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$1,801,191TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$1,777,000TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$1,407,330ExcessRevenueOverExpensesAmt
Net Investment Income$3,208,521NetInvestmentIncomeAmt
Adjusted Net Income$1,709,762AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$327,234SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$2,258,730SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$2,258,730SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY$16,622,267CorporateStockBOYAmt
Corporate Stock EOY$16,450,640CorporateStockEOYAmt
Corporate Stock EOYFMV$29,758,990CorporateStockEOYFMVAmt
Corporate Bonds BOY$4,179,726CorporateBondsBOYAmt
Corporate Bonds EOY$4,234,401CorporateBondsEOYAmt
Corporate Bonds EOYFMV$3,758,930CorporateBondsEOYFMVAmt
Total Assets BOY$21,129,227TotalAssetsBOYAmt
Total Assets EOY$22,943,771TotalAssetsEOYAmt
Total Assets EOYFMV$35,776,650TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Retained Earning BOY$21,129,227RetainedEarningBOYAmt
Retained Earning EOY$22,943,771RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$21,129,227TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$22,943,771TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$21,129,227TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$22,943,771TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$21,129,227TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$1,407,330ExcessRevenueOverExpensesAmt
Other Increases$407,214OtherIncreasesAmt
Subtotal$22,943,771SubtotalAmt
Tot Net Ast Or Fund Balances EOY$22,943,771TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (3 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmtGross Sales PriceGrossSalesPriceAmt
UBS MARKET DISCOUNTP$737-$737-$737
UBS STC X5904P$195,831$195,831$195,831
UBS LTNC X5904P$327,256$1,498,598$1,498,598$1,825,854
FieldValueIRS element (for citing)
Capital Gain Net Income$1,693,853CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss$195,094NetShortTermCapitalGainLossAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$44,598InvestmentIncomeExciseTaxAmt
Subtotal$44,598SubtotalAmt
Tax Based On Investment Income$44,598TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$28,000EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$28,000TotalPaymentsAndCreditsAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Es Penalty$911EsPenaltyAmt
Tax Due$17,509TaxDueAmt

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 SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateNYOrgReportOrRegisterStateCd
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 AddressN/AWebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1DANIEL FIELDINGBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone5857385388PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1535 DEAN ST APT 908AddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11217ZIPCd
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
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 PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
RONALD H FIELDING
42 SURFSONG LANEKIAWAH ISLANDSC29455TRUSTEE000.00$0$0$0
DANIEL FIELDING
535 DEAN ST APT 908BROOKLYNNY11217SECRETARY000.00$0$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$29,042,845AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$938,792AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$3,836,339FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$33,817,976TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$33,817,976AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$507,270CashDeemedCharitableAmt
Net Vl Noncharitable Assets$33,310,706NetVlNoncharitableAssetsAmt
Minimum Investment Return$1,665,535MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$1,665,535MinimumInvestmentReturnAmt
Tax Based On Investment Income$44,598TaxBasedOnInvestmentIncomeAmt
Total Tax$44,598TotalTaxAmt
Distributable Before Adj$1,620,937DistributableBeforeAdjAmt
Distributable Before Ded$1,620,937DistributableBeforeDedAmt
Distributable As Adjusted$1,620,937DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$1,777,000ExpensesAndContributionsAmt
Qualifying Distributions$1,777,000QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$1,620,937DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$502,843ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$39,877ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr2$143,164ExcessDistributionCyovYr2Amt
Total Excess Distribution Cyov$685,884TotalExcessDistributionCyovAmt
Qualifying Distributions$1,777,000QualifyingDistributionsAmt
Applied To Current Year$1,620,937AppliedToCurrentYearAmt
Remaining Distri From Corpus$156,063RemainingDistriFromCorpusAmt
Total Corpus$841,947TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$502,843ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$339,104ExcessDistriCyovToNextYrAmt
Excess From Year4$39,877ExcessFromYear4Amt
Excess From Year2$143,164ExcessFromYear2Amt
Excess From Current Year$156,063ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (7 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
ST JOHN'S COLLEGE
60 COLLEGE AVENUEANNAPOLISMD21401PUBLICTO SUPPORT THE CURRICULUM BASED ON T$900,000
UNIVERSITY OF ROCHESTER
245 GLEASON HALLROCHESTERNY14627PUBLICTO PROVIDE EDUCATION TO STUDENTS$250,000
AGASSIZ VILLAGE
9 VERNON STREETNORWOODMA01701PUBLICTO CREATE AN EXPEREINCE TO HELP TEEN$60,000
GEORGE EASTMAN MUSEUM
900 EAST AVEROCHESTERNY14607PUBLICPROVIDE MEANS FOR SCHOLARLY RESEARCH$300,000
ROPER ST FRANCIS FOUNDATION
8536 PALMETTO COMMERCE PKLADSONSC29456PRIVATEHEALING ALL PEOPLE WITH COMPASSION$200,000
CHARLESTON SYMPHONY ORCHESTRA
480 EAST BAY ST SUITE FCHARLESTONSC29403PUBLICTO PROMOTE THE ENJOYMENT OF MUSIC$60,000
CHAMBER MUSIC CHARLESTON
PO BOX 80072CHARLESTONSC29416PUBLICENHANCE QUALITY OF LIFE THROUGH ARTS$7,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$1,777,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$342,294ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$1,172,374ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$1,693,853ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$3,208,521ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$3,208,521TotalIncomeProducingActyAmt

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

Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule

Investments Corporate Bonds InvestmentsCorporateBondsGrp

FieldValueIRS element (for citing)
BondFIXED INCOME SECURITIESBondNm
EOY Book Value$4,234,401EOYBookValueAmt
EOYFMV$3,758,930EOYFMVAmt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

FieldValueIRS element (for citing)
StockEQUITIESStockNm
EOY Book Value$16,450,640EOYBookValueAmt
EOYFMV$29,758,990EOYFMVAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt
EXPENSES
NYS DEPT OF LAW$750

Other Increases Schedule OtherIncreasesSchedule

Other Increases Detail OtherIncreasesDetail

FieldValueIRS element (for citing)
DescBASIS ADJUSTMENTDesc
Amt$407,214Amt

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail (2 entries)

CategoryCategoryTxtAmtAmt
MISC FEES$1,260
MARGIN INTEREST$383

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryESTIMATED TAXESCategoryTxt
Amt$21,798Amt

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