DEBORAH JOY SIMON FOUNDATION: Form 990PF, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- DEBORAH JOY SIMON FOUNDATION (EIN 30-0125798)
- Tax period
- 2020-01-01 to 2020-12-31
- Filed
- 2021-05-20
- IRS object ID
- 202111409349100501
- Schema version
- 2020v4.1
- 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
- Form 990-PF
- Schedule B
- Accounting Fees Schedule
- Investments Corp Bonds Schedule
- Investments Corp Stock Schedule
- Investments Govt Obligations Sch
- Other Decreases Schedule
- Other Increases Schedule
- Other Professional Fees Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-05-20T08:17:48-05:00 | ReturnTs |
| Tax Period End | 2020-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9365 COUNSELORS ROW SUITE 200 | AddressLine1Txt |
| City | INDIANAPOLIS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46240 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2020-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 300125798 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DEBORAH JOY SIMON CHARITABLE FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | DEBO | BusinessNameControlTxt |
| Phone | 3176361600 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 950 LAURELWOOD | AddressLine1Txt |
| City | CARMEL | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46032 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DEBORAH SIMON | PersonNm |
| Person Title | TRUSTEE | PersonTitleTxt |
| Phone | 3176361600 | PhoneNum |
| Signature | 2021-05-18 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | DEBORAH | PersonFirstNm |
| Person Last | SIMON | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | PATTI M HOWARD CPA | PreparerPersonNm |
| PTIN | P00919375 | PTIN |
| Phone | 3175749100 | PhoneNum |
| Preparation | 2021-05-18 | PreparationDt |
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 | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $94,818,044 | 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 | $5,164,804 | ContriRcvdRevAndExpnssAmt |
| Dividends Rev And Expnss | $1,148,077 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $1,148,077 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $2,281,350 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $47,727,737 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $2,281,350 | CapGainNetIncmNetInvstIncmAmt |
| Total Rev And Expnss | $8,594,231 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $3,429,427 | 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 |
| Accounting Fees Rev And Expnss | $14,020 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $11,216 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $2,804 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $302,187 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $302,187 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $0 | OtherProfFeesDsbrsChrtblAmt |
| Taxes Rev And Expnss | $67,357 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $18,377 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $383,564 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $331,780 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $2,804 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $8,000,000 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $8,000,000 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $8,383,564 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $331,780 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $8,002,804 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $210,667 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $3,097,647 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sav And Temp Cash Invst BOY | $1,923,745 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $2,450,432 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $2,450,432 | SavAndTempCashInvstEOYFMVAmt |
| US Government Obligations BOY | $3,993,138 | USGovernmentObligationsBOYAmt |
| US Government Obligations EOY | $3,223,271 | USGovernmentObligationsEOYAmt |
| US Govt Obligations EOYFMV | $3,299,946 | USGovtObligationsEOYFMVAmt |
| Corporate Stock BOY | $52,646,618 | CorporateStockBOYAmt |
| Corporate Stock EOY | $54,950,838 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $81,621,917 | CorporateStockEOYFMVAmt |
| Corporate Bonds BOY | $9,350,406 | CorporateBondsBOYAmt |
| Corporate Bonds EOY | $7,332,099 | CorporateBondsEOYAmt |
| Corporate Bonds EOYFMV | $7,445,749 | CorporateBondsEOYFMVAmt |
| Total Assets BOY | $67,913,907 | TotalAssetsBOYAmt |
| Total Assets EOY | $67,956,640 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $94,818,044 | TotalAssetsEOYFMVAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Capital Stock BOY | $0 | CapitalStockBOYAmt |
| Capital Stock EOY | $0 | CapitalStockEOYAmt |
| Additional Paid In Capital BOY | $0 | AdditionalPaidInCapitalBOYAmt |
| Additional Paid In Capital EOY | $0 | AdditionalPaidInCapitalEOYAmt |
| Retained Earning BOY | $67,913,907 | RetainedEarningBOYAmt |
| Retained Earning EOY | $67,956,640 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $67,913,907 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $67,956,640 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $67,913,907 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $67,956,640 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $67,913,907 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $210,667 | ExcessRevenueOverExpensesAmt |
| Other Increases | $53,607 | OtherIncreasesAmt |
| Subtotal | $68,178,181 | SubtotalAmt |
| Other Decreases | $221,541 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $67,956,640 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (4 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | AcquiredAcquiredDt | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|---|---|
| PUBLICLY TRADED SECURITIES | P | 2015-03-17 | 2020-11-04 | $130,000 | $132,093 | -$2,093 | -$2,093 |
| PUBLICLY TRADED SECURITIES | P | 2020-01-01 | 2020-12-29 | $22,487,569 | $22,120,824 | $366,745 | $366,745 |
| PUBLICLY TRADED SECURITIES | P | 2014-10-31 | 2020-12-20 | $24,981,499 | $23,193,470 | $1,788,029 | $1,788,029 |
| CAPITAL GAINS DIVIDENDS | P | $128,669 | $128,669 | $128,669 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $2,281,350 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $43,057 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $43,057 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $43,057 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $38,280 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $48,000 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $86,280 | TotalPaymentsAndCreditsAmt |
| Es Penalty | $0 | EsPenaltyAmt |
| Overpayment | $43,223 | OverpaymentAmt |
| Applied To ES Tax | $43,223 | 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 | IN | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (1) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | 0 | PrivateOperatingFoundationInd |
| New Substantial Contributors | 0 | NewSubstantialContributorsInd |
| Own Controlled Entity | 0 | OwnControlledEntityInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (1) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
| Individual With Books | DEBORAH SIMON | IndividualWithBooksNm |
| Phone | 3176361600 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 950 LAURELWOOD | AddressLine1Txt |
| City | CARMEL | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46032 | 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 | DEBORAH JOY SIMON | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 950 LAURELWOOD | AddressLine1Txt |
| City | CARMEL | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46032 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Title | TRUSTEE | 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 |
Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | N/A | Description1Txt |
| Expenses1 | $0 | Expenses1Amt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | N/A | Description1Txt |
| Expenses1 | $0 | Expenses1Amt |
| Total | $0 | TotalAmt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $75,965,856 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $6,867,875 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $82,833,731 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $82,833,731 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $1,242,506 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $81,591,225 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $4,079,561 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $4,079,561 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $43,057 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $43,057 | TotalTaxAmt |
| Distributable Before Adj | $4,036,504 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $4,036,504 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $4,036,504 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $8,002,804 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $8,002,804 | QualifyingDistributionsAmt |
| Pct Sect4940e Org Net Invst Incm | $0 | PctSect4940eOrgNetInvstIncmAmt |
| Adjusted Qualifying Distri | $8,002,804 | AdjustedQualifyingDistriAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $4,036,504 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr5 | $2,294,285 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $2,213,554 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $2,836,399 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $4,586,981 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $2,507,053 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $14,438,272 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $8,002,804 | QualifyingDistributionsAmt |
| Applied To Year1 | $0 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $4,036,504 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $3,966,300 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $18,404,572 | 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 | $0 | CorpusDistri170b1EOr4942g3Amt |
| Excess Distri Cyov From Yr5 | $2,294,285 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $16,110,287 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $2,213,554 | ExcessFromYear4Amt |
| Excess From Year3 | $2,836,399 | ExcessFromYear3Amt |
| Excess From Year2 | $4,586,981 | ExcessFromYear2Amt |
| Excess From Year1 | $2,507,053 | ExcessFromYear1Amt |
| Excess From Current Year | $3,966,300 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | DEBORAH JOY SIMON | ContributingManagerNm |
| 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 | THE REGENTS OF MERCERSBURG COLLEGE | BusinessNameLine1Txt |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 300 EAST SEMINARY STREET | AddressLine1Txt |
| City | MERCERSBURG | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 172361551 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Relationship | N/A | RecipientRelationshipTxt |
| Recipient Foundation Status | PC | RecipientFoundationStatusTxt |
| Grant Or Contribution Purpose | CONTRIBUTION FOR FINANCIAL AID, FACULTY SUPPORT, PROGRAM SUPPORT, CAPITAL, UNRESTRICTED ANNUAL GIVING AND CURRENT-RESTRICTED GIFTING. | GrantOrContributionPurposeTxt |
| Amt | $8,000,000 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $8,000,000 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $1,148,077 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $2,281,350 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $3,429,427 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $3,429,427 | TotalIncomeProducingActyAmt |
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 (3 entries)
| ContributorContributorNum | Address Line1ContributorUSAddress/AddressLine1Txt | CityContributorUSAddress/CityNm | State AbbreviationContributorUSAddress/StateAbbreviationCd | ZIPContributorUSAddress/ZIPCd | Total ContributionsTotalContributionsAmt | Person ContributionPersonContributionInd |
|---|---|---|---|---|---|---|
| SIMON 12 YEAR CHARITABLE LEAD ANNUITY TRUST | ||||||
| 1 | C/O MCGUIRE WOODS LLP PO BOX 397 | RICHMOND | VA | 232180397 | $4,026,181 | Yes (X) |
| SIMON 15 YEAR CHARITABLE LEAD ANNUITY TRUST | ||||||
| 2 | C/O MCGUIRE WOODS LLP PO BOX 397 | RICHMOND | VA | 232180397 | $1,124,602 | Yes (X) |
| DEBORAH J SIMON | ||||||
| 3 | 950 LAURELWOOD | CARMEL | IN | 46032 | $14,020 | Yes (X) |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ACCOUNTING FEES | CategoryTxt |
| Amt | $14,020 | Amt |
| Net Investment Income | $11,216 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $2,804 | DisbursementsCharitablePrpsAmt |
Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule
Investments Corporate Bonds InvestmentsCorporateBondsGrp (18 entries)
| BondBondNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| FIXED INCOME: CORPORATE BONDS - PNC 8672 | $5,879,864 | $5,968,836 |
| FIXED INCOME: MUTUAL FUNDS - PNC 8672 | $1 | $1 |
| FIXED INCOME: ASSET BACKED - PNC 8672 | $1,047,021 | $1,064,190 |
| GE CAPITAL RETAIL BANK - STIFEL 4901 - 30,000 SHARES | $30,281 | $30,613 |
| AMERICAN EXPR BANK FSB - STIFEL 4901 - 15,000 SHARES | $15,082 | $15,111 |
| CAPITAL ONE BANK USA NA - STIFEL 4901 - 5,000 SHARES | $4,950 | $5,117 |
| GOLDMAN SACHS BANK USA - STIFEL 4901 - 30,000 SHARES | $30,344 | $30,717 |
| ALLY BANK - STIFEL 4901 - 30,000 SHARES | $30,452 | $30,638 |
| GOLDMAN SACHS BANK USA - STIFEL 4901 - 28,000 SHARES | $28,386 | $28,895 |
| GOLDMAN SACHS BANK USA - STIFEL 4901 - 25,000 SHARES | $25,478 | $26,064 |
| MORGAN STANLEY BANK NA - STIFEL 4901 - 25,000 SHARES | $25,863 | $26,879 |
| DISCOVER BANK - STIFEL 4901 - 20,000 SHARES | $20,750 | $21,500 |
| WELLS FARGO BANK NA - STIFEL 4901 - 35,000 SHARES | $36,804 | $37,965 |
| DISCOVER BANK - STIFEL 4901 - 10,000 SHARES | $10,301 | $10,953 |
| CITI BANK NA - STIFEL 4901 - 31,000 SHARES | $32,935 | $34,022 |
| ENERBANK USA - STIFEL 4901 - 37,000 SHARES | $36,835 | $37,229 |
| DISCOVER BANK - STIFEL 4901 - 35,000 SHARES | $38,054 | $38,210 |
| CAPITAL ONE BANK USA NA - STIFEL 4901 - 35,000 SHARES | $38,698 | $38,809 |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp (14 entries)
| StockStockNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| EQUITIES: CONSUMER DISCRETIONARY - PNC 8672 | $6,390,220 | $9,677,725 |
| EQUITIES: CONSUMER STAPLES - PNC 8672 | $233,872 | $314,196 |
| EQUITIES: ENERGY - PNC 8672 | $86,415 | $72,375 |
| EQUITIES: FINANCIAL - PNC 8672 | $6,459,961 | $8,266,013 |
| EQUITIES: HEALTH CARE - PNC 8672 | $6,363,534 | $7,935,546 |
| EQUITIES: INDUSTRIALS - PNC 8672 | $1,676,860 | $2,304,222 |
| EQUITIES: INFORMATION TECHNOLOGY - PNC 8672 | $8,017,695 | $20,200,419 |
| EQUITIES: MATERIALS - PNC 8672 | $457,919 | $639,374 |
| EQUITIES: MUTUAL FUNDS - PNC 8672 | $145,646 | $196,635 |
| EQUITIES: REAL ESTATE - PNC 8672 | $2,221,831 | $2,313,039 |
| EQUITIES: TELECOMMUNICATION SERVICES - PNC 8672 | $3,664,948 | $5,996,076 |
| EQUITIES: UTILITIES - PNC 8672 | $159,630 | $256,245 |
| EQUITIES: ETF - PNC 8672 | $15,339,968 | $17,714,633 |
| EQUITIES: MUTUAL FUNDS - PNC 8672 | $3,732,339 | $5,735,419 |
Investments Govt Obligations Sch InvestmentsGovtObligationsSch
| Field | Value | IRS element (for citing) |
|---|---|---|
| US Govt Obligations Book Vl EOY | $3,223,271 | USGovtObligationsBookVlEOYAmt |
| US Govt Obligations EOYFMV | $3,299,946 | USGovtObligationsEOYFMVAmt |
| State Local Sec Book Vl EOY | $0 | StateLocalSecBookVlEOYAmt |
| State Local Sec EOYFMV | $0 | StateLocalSecEOYFMVAmt |
Other Decreases Schedule OtherDecreasesSchedule
Other Decreases Detail OtherDecreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | WASH SALE ADJUSTMENT | Desc |
| Amt | $221,541 | Amt |
Other Increases Schedule OtherIncreasesSchedule
Other Increases Detail OtherIncreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | BASIS ADJUSTMENT | Desc |
| Amt | $53,607 | Amt |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | PNC 8672 INVESTMENT MANAGEMENT FEES | CategoryTxt |
| Amt | $302,187 | Amt |
| Net Investment Income | $302,187 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| PNC 8672 FOREIGN TAXES PAID | $18,377 | $18,377 | $0 |
| FEDERAL TAXES | $48,980 | $0 | $0 |
Comments