BETA

WILLIAM AND PAMELA AYER FOUNDATION TR AGREEMENT: Form 990PF, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
WILLIAM AND PAMELA AYER FOUNDATION TR AGREEMENT (EIN 46-6434173)
Tax period
2020-01-01 to 2020-12-31
Filed
2021-05-12
IRS object ID
202111329349101906
Schema version
2020v4.0
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)
Return2021-05-12T09:28:57-07:00ReturnTs
Tax Period End2020-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN942425083PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1LITTLE & COMPANY CPAsBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11294 KIFER RD STE 708AddressLine1Txt
CitySUNNYVALECityNm
State AbbreviationCAStateAbbreviationCd
ZIP94086ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2020-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN466434173EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1WILLIAM & PAMELA AYER FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlWILLBusinessNameControlTxt
Phone2062954510PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line115829 SE 56TH PLACEAddressLine1Txt
CityBELLEVUECityNm
State AbbreviationWAStateAbbreviationCd
ZIP98006ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonWilliam S AyerPersonNm
Person TitleTrusteePersonTitleTxt
Signature2021-05-12SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstWilliam SPersonFirstNm
Person LastAyerPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonWILLIAM L LITTLEPreparerPersonNm
PTINP00136064PTIN
Phone4082453921PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
Federated Assurance LevelFAL1FederatedAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2020TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$4,433,649FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$5,265ContriRcvdRevAndExpnssAmt
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Dividends Rev And Expnss$91,757DividendsRevAndExpnssAmt
Dividends Net Invst Incm$91,757DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$232,025NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$627,757GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$232,025CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$329,047TotalRevAndExpnssAmt
Total Net Invst Incm$323,782TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss$3,140AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$3,140AccountingFeesNetInvstIncmAmt
Taxes Rev And Expnss$3,132TaxesRevAndExpnssAmt
Taxes Net Invst Incm$1,032TaxesNetInvstIncmAmt
Other Expenses Rev And Expnss$25OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$25OtherExpensesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss$6,297TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$4,197TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$0ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$0ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$6,297TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$4,197TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$0TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$322,750ExcessRevenueOverExpensesAmt
Net Investment Income$319,585NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$25,636SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$25,770SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$25,770SavAndTempCashInvstEOYFMVAmt
Other Investments BOY$3,262,326OtherInvestmentsBOYAmt
Other Investments EOY$3,584,942OtherInvestmentsEOYAmt
Other Investments EOYFMV$4,407,879OtherInvestmentsEOYFMVAmt
Total Assets BOY$3,287,962TotalAssetsBOYAmt
Total Assets EOY$3,610,712TotalAssetsEOYAmt
Total Assets EOYFMV$4,433,649TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$3,287,962NoDonorRstrNetAssestsBOYAmt
Tot Net Ast Or Fund Balances BOY$3,287,962TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$3,610,712TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$3,287,962TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$3,610,712TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$3,287,962TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$322,750ExcessRevenueOverExpensesAmt
Subtotal$3,610,712SubtotalAmt
Tot Net Ast Or Fund Balances EOY$3,610,712TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (3 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdAcquiredAcquiredDtSoldSoldDtGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
2508.151 SH WELLINGTON FUND ADMIRALP2014-05-152020-11-16$200,000$167,611$32,389$32,389
9578.544 SH LIFESTRATEGY MOD GROWTHP2014-05-152020-11-16$300,000$228,121$71,879$71,879
Capital Gain Dividends$127,757
FieldValueIRS element (for citing)
Capital Gain Net Income$232,025CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$4,442InvestmentIncomeExciseTaxAmt
Subtotal$4,442SubtotalAmt
Tax Based On Investment Income$4,442TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$3,450EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$3,450TotalPaymentsAndCreditsAmt
Tax Due$992TaxDueAmt

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 StateWAOrgReportOrRegisterStateCd
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 Line1William L LittleBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4082453921PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line11294 KIFER ROAD SUITE 708AddressLine1Txt
CitySunnyvaleCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94086ZIPCd
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
Acts Fail To Qlfy As ExceptionsfalseActsFailToQlfyAsExceptionsInd
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
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 PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
William S Ayer
15829 SE 56th PlaceBellevueWA98006Trustee2.00$0
PAMELA L AYER
15829 SE 56th PlaceBellevueWA98006Trustee2.00$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$3,845,426AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$25,745AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$3,871,171TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$3,871,171AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$58,068CashDeemedCharitableAmt
Net Vl Noncharitable Assets$3,813,103NetVlNoncharitableAssetsAmt
Minimum Investment Return$190,655MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$190,655MinimumInvestmentReturnAmt
Tax Based On Investment Income$4,442TaxBasedOnInvestmentIncomeAmt
Total Tax$4,442TotalTaxAmt
Distributable Before Adj$186,213DistributableBeforeAdjAmt
Distributable Before Ded$186,213DistributableBeforeDedAmt
Distributable As Adjusted$186,213DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$0ExpensesAndContributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$186,213DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$294,749ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$308,533ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$548,025ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$69,655ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$65,609ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$1,286,571TotalExcessDistributionCyovAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Excess Distri Cyov App CY Corpus$186,213ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$186,213ExcessDistributionCyovAppCYAmt
Total Corpus$1,100,358TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$108,536ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$991,822ExcessDistriCyovToNextYrAmt
Excess From Year4$308,533ExcessFromYear4Amt
Excess From Year3$548,025ExcessFromYear3Amt
Excess From Year2$69,655ExcessFromYear2Amt
Excess From Year1$65,609ExcessFromYear1Amt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerWilliam S AyerContributingManagerNm
Contributing ManagerPAMELA L AYERContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$91,757ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion1ExclusionCd
Exclusion$232,025ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$323,782ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$323,782TotalIncomeProducingActyAmt

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)
CategoryLITTLE & COMPANY, CPAsCategoryTxt
Amt$3,140Amt
Net Investment Income$3,140NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp (4 entries)

Category Or ItemCategoryOrItemTxtListed At Cost Or FMVListedAtCostOrFMVCdBook ValueBookValueAmtEOYFMVEOYFMVAmt
LIFESTRATEGY MOD GROWTHAT COST$956,654$1,260,381
WELLINGTON FUND ADMIRALAT COST$1,787,970$2,032,593
MID-CAP INDEX FUND ADMAT COST$327,287$555,177
INTERNATIONAL GROWTH ADMAT COST$513,031$559,728

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

FieldValueIRS element (for citing)
DescFILING FEEDesc
Revenue And Expenses Per Books$25RevenueAndExpensesPerBooksAmt
Net Investment Income$25NetInvestmentIncomeAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmt
FEDERAL INCOME TAX$2,100
Foreign Tax$1,032$1,032

Comments

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