DOROTHY LEMELSON FOUNDATION: Form 990PF, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: DOROTHY LEMELSON FOUNDATION (EIN 45-5079187)
Tax period: 2021-01-01 to 2021-12-31
Filed: 2022-11-08
IRS object ID: 202233129349101228
Schema version: 2021v4.0
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
Investments Other Schedule2
Legal Fees Schedule
Other Expenses Schedule
Substantial Contributors Sch

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-11-08T12:36:03-05:00	ReturnTs
Tax Period End	2021-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	953437527	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	SITKOFFO'NEIL ACCOUNTANCY CORPORATION	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	10099 EAST RIVER STREET	AddressLine1Txt
City	TRUCKEE	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	96161	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990PF	ReturnTypeCd
Tax Period Begin	2021-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	455079187	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	DOROTHY LEMELSON FOUNDATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	DORO	BusinessNameControlTxt
Phone	7757882200	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	7800 RANCHARRAH PARKWAY	AddressLine1Txt
City	RENO	CityNm
State Abbreviation	NV	StateAbbreviationCd
ZIP	89511	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	CARYN SWOBE	PersonNm
Person Title	VP/TR/DIRECTOR	PersonTitleTxt
Phone	7757711612	PhoneNum
Signature	2022-11-08	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	CARYN	PersonFirstNm
Person Last	SWOBE	PersonLastNm

Field	Value	IRS element (for citing)
SSN	XXX-XX-XXXX	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	MATT O'NEIL	PreparerPersonNm
PTIN	P00459360	PTIN
Phone	5305873200	PhoneNum
Preparation	2022-11-08	PreparationDt

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2022-09-23 18:48:47Z	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	$31,547,610	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	$30,948,802	ContriRcvdRevAndExpnssAmt
Total Rev And Expnss	$30,948,802	TotalRevAndExpnssAmt
Total Net Invst Incm	$0	TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss	$10,000	CompOfcrDirTrstRevAndExpnssAmt
Comp Ofcr Dir Trst Dsbrs Chrtbl	$10,000	CompOfcrDirTrstDsbrsChrtblAmt
Legal Fees Rev And Expnss	$6,030	LegalFeesRevAndExpnssAmt
Legal Fees Dsbrs Chrtbl	$6,030	LegalFeesDsbrsChrtblAmt
Accounting Fees Rev And Expnss	$10,450	AccountingFeesRevAndExpnssAmt
Accounting Fees Chrtbl Prps	$10,450	AccountingFeesChrtblPrpsAmt
Other Expenses Rev And Expnss	$2,969	OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl	$2,969	OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss	$29,449	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$0	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$29,449	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$1,017,322	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$1,017,322	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$1,046,771	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$0	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$1,046,771	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	$29,902,031	ExcessRevenueOverExpensesAmt
Net Investment Income	$0	NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash BOY	$1,645,579	CashBOYAmt
Cash EOY	$2,798,808	CashEOYAmt
Cash EOYFMV	$2,798,808	CashEOYFMVAmt
Other Investments EOY	$28,748,802	OtherInvestmentsEOYAmt
Other Investments EOYFMV	$28,748,802	OtherInvestmentsEOYFMVAmt
Total Assets BOY	$1,645,579	TotalAssetsBOYAmt
Total Assets EOY	$31,547,610	TotalAssetsEOYAmt
Total Assets EOYFMV	$31,547,610	TotalAssetsEOYFMVAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind
Capital Stock BOY	$1,645,579	CapitalStockBOYAmt
Capital Stock EOY	$31,547,610	CapitalStockEOYAmt
Tot Net Ast Or Fund Balances BOY	$1,645,579	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$31,547,610	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$1,645,579	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$31,547,610	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$1,645,579	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	$29,902,031	ExcessRevenueOverExpensesAmt
Subtotal	$31,547,610	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$31,547,610	TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$0	InvestmentIncomeExciseTaxAmt

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	NV	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
Website Address	N/A	WebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

Field	Value	IRS element (for citing)
Business Name Line1	SITKOFFO'NEIL ACCOUNTANCY	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	5305873200	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	10099 E RIVER STREET	AddressLine1Txt
City	TRUCKEE	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	96161	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	Yes (true)	PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified Prsn	false	TransferAstDisqualifiedPrsnInd
Payment To Government Official	false	PaymentToGovernmentOfficialInd
Acts Fail To Qlfy As Exceptions	false	ActsFailToQlfyAsExceptionsInd
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 (3 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
CARYN SWOBE
7800 RANCHARRAH PARKWAY	RENO	NV	89511	VP/TR/DIRECT	10.00	$0	$0	$0
JENNIFER BRUML
7800 RANCHARRAH PARKWAY	RENO	NV	89511	PRES/DIRECTO	10.00	$5,000	$0	$0
ZOE LUH MORSE LEMELSON
7800 RANCHARRAH PARKWAY	RENO	NV	89511	SECY/DIRECTO	10.00	$5,000	$0	$0

Field	Value	IRS element (for citing)
Comp Of Hghst Pd Empl Or NONE	NONE	CompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONE	NONE	CompOfHghstPdCntrctOrNONETxt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

Field	Value	IRS element (for citing)
Description1	N/A	Description1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

Field	Value	IRS element (for citing)
Average Monthly FMV Of Sec	$0	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$2,321,107	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$78,764	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$2,399,871	TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast	$2,399,871	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$35,998	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$2,363,873	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$118,194	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$118,194	MinimumInvestmentReturnAmt
Distributable Before Adj	$118,194	DistributableBeforeAdjAmt
Distributable Before Ded	$118,194	DistributableBeforeDedAmt
Distributable As Adjusted	$118,194	DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$1,046,771	ExpensesAndContributionsAmt
Qualifying Distributions	$1,046,771	QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$118,194	DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5	$271,184	ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4	$1,498,268	ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3	$1,321,716	ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2	$750,598	ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1	$770,398	ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov	$4,612,164	TotalExcessDistributionCyovAmt
Qualifying Distributions	$1,046,771	QualifyingDistributionsAmt
Applied To Current Year	$118,194	AppliedToCurrentYearAmt
Remaining Distri From Corpus	$928,577	RemainingDistriFromCorpusAmt
Total Corpus	$5,540,741	TotalCorpusAmt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5	$271,184	ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr	$5,269,557	ExcessDistriCyovToNextYrAmt
Excess From Year4	$1,498,268	ExcessFromYear4Amt
Excess From Year3	$1,321,716	ExcessFromYear3Amt
Excess From Year2	$750,598	ExcessFromYear2Amt
Excess From Year1	$770,398	ExcessFromYear1Amt
Excess From Current Year	$928,577	ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Field	Value	IRS element (for citing)
Only Contri To Preselected	Yes (X)	OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp

Recipient Business Name RecipientBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	VARIOUS - SEE PDF ATTACHMENT	BusinessNameLine1Txt

Recipient US Address RecipientUSAddress

Field	Value	IRS element (for citing)
Address Line1	SEE PDF ATTACHMENT	AddressLine1Txt
City	SEE PDF ATTACHMENT	CityNm
State Abbreviation	NV	StateAbbreviationCd
ZIP	89512	ZIPCd

Field	Value	IRS element (for citing)
Recipient Foundation Status	PC	RecipientFoundationStatusTxt
Grant Or Contribution Purpose	SEE PDF ATTACHMENT	GrantOrContributionPurposeTxt
Amt	$1,017,322	Amt

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$1,017,322	TotalGrantOrContriPdDurYrAmt

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

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	Address Line2ContributorUSAddress/AddressLine2Txt	CityContributorUSAddress/CityNm	State AbbreviationContributorUSAddress/StateAbbreviationCd	ZIPContributorUSAddress/ZIPCd	Total ContributionsTotalContributionsAmt	Person ContributionPersonContributionInd	Noncash ContributionNoncashContributionInd
DOROTHY LEMELSON
1	7800 RANCHARRAH PARKWAY	C/O FENNEMORE	RENO	NV	89511	$1,200,000	Yes (X)
ADMINISTRATIVE TRUST UNDER THE
2	7800 RANCHARRAH PARKWAY		RENO	NV	89511	$29,748,802	Yes (X)	Yes (X)

Non Cash Property Contribution NonCashPropertyContributionGrp

Field	Value	IRS element (for citing)
Contributor	2	ContributorNum
Noncash Property	CEDAR ROCK CAPITAL PARTNERS	NoncashPropertyDesc
Fair Market Value	$28,748,802	FairMarketValueAmt
Received	2021-12-31	ReceivedDt

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

Field	Value	IRS element (for citing)
Category	ACCOUNTING FEES	CategoryTxt
Amt	$10,450	Amt
Disbursements Charitable Prps	$10,450	DisbursementsCharitablePrpsAmt

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp

Field	Value	IRS element (for citing)
Category Or Item	CEDAR ROCK CAPITAL PARNERS LLC	CategoryOrItemTxt
Listed At Cost Or FMV	FMV	ListedAtCostOrFMVCd
Book Value	$28,748,802	BookValueAmt
EOYFMV	$28,748,802	EOYFMVAmt

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFeesGrp

Field	Value	IRS element (for citing)
Category	LEGAL FEES	CategoryTxt
Legal Fees	$6,030	LegalFeesAmt
Disbursements Charitable Prps	$6,030	DisbursementsCharitablePrpsAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (5 entries)

DescDesc	Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt	Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt
EXPENSES
BANK CHARGES	$30	$30
INSURANCE	$698	$698
DUES AND SUBSCRIPTIONS	$1,695	$1,695
OFFICE EXPENSES	$546	$546

Substantial Contributors Sch SubstantialContributorsSch

Substantial Contributor Detail SubstantialContributorDetail

Field	Value	IRS element (for citing)
Person	ADMINISTRATIVE TRUST UNDER THE DORO	PersonNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	7800 RANCHARRAH PARKWAY	AddressLine1Txt
City	RENO	CityNm
State Abbreviation	NV	StateAbbreviationCd
ZIP	89511	ZIPCd

DOROTHY LEMELSON FOUNDATION: Form 990PF, tax year 2021

Return header ReturnHeader

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Preparer US Address PreparerUSAddress

Filer Filer

Business Name BusinessName

US Address USAddress

Business Officer BusinessOfficerGrp

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Preparer Person PreparerPersonGrp

Form 990-PF IRS990PF

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Statements Regarding Acty StatementsRegardingActyGrp

Persons With Books Name PersonsWithBooksName

Location Of Books US Address LocationOfBooksUSAddress

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 entries)

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

Minimum Investment Return MinimumInvestmentReturnGrp

Distributable Amount DistributableAmountGrp

PF Qualifying Distributions PFQualifyingDistributionsGrp

Undistributed Income UndistributedIncomeGrp

Supplementary Information SupplementaryInformationGrp

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp

Recipient Business Name RecipientBusinessName

Recipient US Address RecipientUSAddress

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp (2 entries)

Non Cash Property Contribution NonCashPropertyContributionGrp

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFeesGrp

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (5 entries)

Substantial Contributors Sch SubstantialContributorsSch

Substantial Contributor Detail SubstantialContributorDetail

US Address USAddress

Comments