BETA

PAN-OYLER FOUNDATION: Form 990PF, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
PAN-OYLER FOUNDATION (EIN 85-3880849)
Tax period
2021-01-01 to 2021-12-31
Filed
2022-02-25
IRS object ID
202240569349100509
Schema version
2021v4.1
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)
Return2022-02-25T08:33:48-06:00ReturnTs
Tax Period End2021-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1METZ LEWIS BRODMAN MUST O'KEEFE LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1535 SMITHFIELD ST STE 800AddressLine1Txt
CityPITTSBURGHCityNm
State AbbreviationPAStateAbbreviationCd
ZIP15222ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2021-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN853880849EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PAN-OYLER FOUNDATIONBusinessNameLine1Txt
Business Name Line2c/o John OylerBusinessNameLine2Txt
FieldValueIRS element (for citing)
In Care Of% NICK HOLLANDInCareOfNm
Business Name ControlPAN-BusinessNameControlTxt
Phone4129181100PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1535 SMITHFIELD STREET SUITE 800AddressLine1Txt
CityPITTSBURGHCityNm
State AbbreviationPAStateAbbreviationCd
ZIP15222ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMICHAEL SCHOENPersonNm
Person TitleTREASURERPersonTitleTxt
Phone6462085104PhoneNum
Signature2022-02-28SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstMICHAELPersonFirstNm
Person LastSCHOENPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonNICHOLAS J HOLLANDPreparerPersonNm
PTINP01656200PTIN
Phone4129181100PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$33,136,800FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$3,500ContriRcvdRevAndExpnssAmt
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$2InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$2InterestOnSavNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$206,541NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$206,564GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$206,541CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$210,043TotalRevAndExpnssAmt
Total Net Invst Incm$206,543TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$0CompOfcrDirTrstRevAndExpnssAmt
Legal Fees Rev And Expnss$3,490LegalFeesRevAndExpnssAmt
Legal Fees Net Invst Incm$3,490LegalFeesNetInvstIncmAmt
Legal Fees Adj Net Incm$0LegalFeesAdjNetIncmAmt
Legal Fees Dsbrs Chrtbl$0LegalFeesDsbrsChrtblAmt
Accounting Fees Rev And Expnss$34AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$34AccountingFeesNetInvstIncmAmt
Accounting Fees Adj Net Incm$0AccountingFeesAdjNetIncmAmt
Accounting Fees Chrtbl Prps$0AccountingFeesChrtblPrpsAmt
Tot Opr Expenses Rev And Expnss$3,524TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$3,524TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Adj Net Incm$0TotOprExpensesAdjNetIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$85,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$85,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$88,524TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$3,524TotalExpensesNetInvstIncmAmt
Total Expenses Adj Net Incm$0TotalExpensesAdjNetIncmAmt
Total Expenses Dsbrs Chrtbl$85,000TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$121,519ExcessRevenueOverExpensesAmt
Net Investment Income$203,019NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$0CashBOYAmt
Cash EOY$121,541CashEOYAmt
Cash EOYFMV$121,541CashEOYFMVAmt
Corporate Stock BOY$4,932CorporateStockBOYAmt
Corporate Stock EOY$4,910CorporateStockEOYAmt
Corporate Stock EOYFMV$33,015,259CorporateStockEOYFMVAmt
Total Assets BOY$4,932TotalAssetsBOYAmt
Total Assets EOY$126,451TotalAssetsEOYAmt
Total Assets EOYFMV$33,136,800TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Capital Stock BOY$4,932CapitalStockBOYAmt
Capital Stock EOY$126,451CapitalStockEOYAmt
Tot Net Ast Or Fund Balances BOY$4,932TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$126,451TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$4,932TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$126,451TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$4,932TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$121,519ExcessRevenueOverExpensesAmt
Subtotal$126,451SubtotalAmt
Tot Net Ast Or Fund Balances EOY$126,451TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp

FieldValueIRS element (for citing)
Property550 SHRS. BEIGENEPropertyDesc
Acquired2014-10-07AcquiredDt
Sold2021-11-15SoldDt
Gross Sales Price$206,564GrossSalesPriceAmt
Cost Or Other Basis$23CostOrOtherBasisAmt
Gain Or Loss$206,541GainOrLossAmt
Gains Minus Excess Or Losses$206,541GainsMinusExcessOrLossesAmt
FieldValueIRS element (for citing)
Capital Gain Net Income$206,541CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$2,822InvestmentIncomeExciseTaxAmt
Subtotal$2,822SubtotalAmt
Tax Based On Investment Income$2,822TaxBasedOnInvestmentIncomeAmt
Exempt Frgn Org Tax Wthld At Srce$0ExemptFrgnOrgTaxWthldAtSrceAmt
Total Payments And Credits$0TotalPaymentsAndCreditsAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Es Penalty$35EsPenaltyAmt
Tax Due$2,857TaxDueAmt

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 StatePAOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsYes (true)NewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1NICK HOLLANDBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4129181100PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1535 SMITHFIELD STREET STE 800AddressLine1Txt
CityPITTSBURGHCityNm
State AbbreviationPAStateAbbreviationCd
ZIP15222ZIPCd
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
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYfalseUndistributedIncomePYInd
Undistr Incm Sect4942a2 Not AppfalseUndistrIncmSect4942a2NotAppInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Proceeds Or Net IncomefalseProceedsOrNetIncomeInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
VICTORIA PAN
535 SMITHFIELD STREET SUITE 800PITTSBURGHPA15222DIRECTOR0$0$0$0
JOHN V OYLER
535 SMITHFIELD STREET SUITE 800PITTSBURGHPA15222PRESIDENT0$0$0$0
MICHAEL SCHOEN
535 SMITHFIELD STREET SUITE 800PITTSBURGHPA15222TREASURER0$0$0$0
FieldValueIRS element (for citing)
Summary Of Direct Chrtbl ActySummaryOfDirectChrtblActyGrp
Sum Of Program Related InvstSumOfProgramRelatedInvstGrp

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$40,690,280AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$22,278AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$40,712,558TotalFMVOfUnusedAssetsAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$40,712,558AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$610,688CashDeemedCharitableAmt
Net Vl Noncharitable Assets$40,101,870NetVlNoncharitableAssetsAmt
Minimum Investment Return$2,005,094MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$2,005,094MinimumInvestmentReturnAmt
Tax Based On Investment Income$2,822TaxBasedOnInvestmentIncomeAmt
Total Tax$2,822TotalTaxAmt
Distributable Before Adj$2,002,272DistributableBeforeAdjAmt
Distributable Before Ded$2,002,272DistributableBeforeDedAmt
Distributable As Adjusted$2,002,272DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$85,000ExpensesAndContributionsAmt
Program Related Invst Total$0ProgramRelatedInvstTotalAmt
Charitable Assets Acquis Paid$0CharitableAssetsAcquisPaidAmt
Set Aside Suitability Test$0SetAsideSuitabilityTestAmt
Set Aside Cash Distri Test$0SetAsideCashDistriTestAmt
Qualifying Distributions$85,000QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$2,002,272DistributableAsAdjustedAmt
Undistributed Income PY$18,159UndistributedIncomePYAmt
Prior Year12019PriorYear1Yr
Prior Year22018PriorYear2Yr
Prior Year32017PriorYear3Yr
Excess Distribution Cyov Yr1$0ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$0TotalExcessDistributionCyovAmt
Qualifying Distributions$85,000QualifyingDistributionsAmt
Applied To Year1$18,159AppliedToYear1Amt
Applied To Current Year$66,841AppliedToCurrentYearAmt
Remaining Distri From Corpus$0RemainingDistriFromCorpusAmt
Excess Distri Cyov App CY Corpus$0ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$0ExcessDistributionCyovAppCYAmt
Total Corpus$0TotalCorpusAmt
Undistributed Income CY$1,935,431UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$0ExcessDistriCyovToNextYrAmt
Excess From Current Year$0ExcessFromCurrentYearAmt
FieldValueIRS element (for citing)
Private Operating FoundationsPrivateOperatingFoundationsGrp

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerJOHN V OYLERContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (10 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
WILDLIFE CONSERVATION NETWORK
209 MISSISSIPPI STREETSAN FRANCISCOCA94107NONEGENERAL SUPPORT (SAVE THE ELEPHANTS -ELEPHANTS AND BEES)$8,000
ACTION AGAINST HUNGER
ONE WHITEHALL STREET 2ND FLOORNEW YORKNY10004NONEGENERAL SUPPORT$20,000
HEALTHCARE CHAPLAINCY NETWORK
505 8TH AVENUE SUITE 900NEW YORKNY10018NONEGENERAL SUPPORT$13,000
GIRLS TO WOMEN
PO BOX 50368EAST PALO ALTOCA94303NONEGENERAL SUPPORT$5,000
POLINATOR PARTNERSHIP
600 MONTGOMERY STREET SUITE 440SAN FRANCISCOCA94111NONEGENERAL SUPPORT$8,000
SAKENA FUND
PO BOX 1058DEARBORNMI48121NONEGENERAL SUPPORT$8,000
PETS IN NEED
3281 E BAYSORE ROADPALO ALTOCA94303NONEGENERAL SUPPORT$5,000
GAMBLE GARDEN
1431 WAVERLEY STREETPALO ALTOCA94301NONEGENERAL SUPPORT$5,000
FRIENDS OF PALO ALTO LIBRARY
PO BOX 41PALO ALTOCA943020041NONEGENERAL SUPPORT$5,000
BEE GIRL
PO BOX 3257ASHLANDOR97520NONEGENERAL SUPPORT$8,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$85,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

FieldValueIRS element (for citing)
Fees Contracts From Govt AgFeesContractsFromGovtAgGrp
Membership Dues And AssmntMembershipDuesAndAssmntGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$2ExclusionAmt
FieldValueIRS element (for citing)
Dividends And Interest From Sec DtlDividendsAndInterestFromSecDtl
Net Rntl Incm Re Debt Fincd PropNetRntlIncmReDebtFincdPropGrp
Net Rntl Incm Re Not Debt Fincd PropNetRntlIncmReNotDebtFincdProp
Net Rental Income Personal PropNetRentalIncomePersonalPropGrp
Other Investment IncomeOtherInvestmentIncomeGrp

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion$206,541ExclusionAmt
FieldValueIRS element (for citing)
Net Income Loss From Special EvtNetIncomeLossFromSpecialEvtGrp
Gross Profit Loss Sls Of InvntryGrossProfitLossSlsOfInvntryGrp

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$206,543ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$206,543TotalIncomeProducingActyAmt

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

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryMORGAN STANLEYCategoryTxt
Amt$34Amt
Net Investment Income$34NetInvestmentIncomeAmt

Depreciation Schedule DepreciationSchedule

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

FieldValueIRS element (for citing)
StockBEIGENE LTDStockNm
EOY Book Value$4,910EOYBookValueAmt
EOYFMV$33,015,259EOYFMVAmt

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFeesGrp

FieldValueIRS element (for citing)
CategoryMETZ LEWIS LLCCategoryTxt
Legal Fees$3,490LegalFeesAmt
Net Investment Income$3,490NetInvestmentIncomeAmt

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.