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HAMMER FAMILY CHARITABLE GIVING FOUNDATION: Form 990PF, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
HAMMER FAMILY CHARITABLE GIVING FOUNDATION (EIN 83-4615985)
Tax period
2020-01-01 to 2020-12-31
Filed
2021-04-26
IRS object ID
202131169349101003
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)
Return2021-04-26T10:29:48-05:00ReturnTs
Tax Period End2020-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN112461669PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SILVERCREST FINANCIAL SERVICES INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1230 COURT SQUARE SUITE 101AddressLine1Txt
CityCHARLOTTESVILLECityNm
State AbbreviationVAStateAbbreviationCd
ZIP22902ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2020-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN834615985EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1HAMMER FAMILY CHARITABLE GIVINGBusinessNameLine1Txt
Business Name Line2FOUNDATION INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlHAMMBusinessNameControlTxt
Phone4349774420PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1C/O SILVERCREST 230 COURT SQUAREAddressLine1Txt
CityCHARLOTTESVILLECityNm
State AbbreviationVAStateAbbreviationCd
ZIP22902ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonNEIL ROBERT HAMMERPersonNm
Person TitleSECY & TREASPersonTitleTxt
Phone4349774420PhoneNum
Signature2021-04-25SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstNEIL ROBERTPersonFirstNm
Person LastHAMMERPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonEVAN KWIATKOWSKIPreparerPersonNm
PTINP01509799PTIN
Phone4349774420PhoneNum
Preparation2021-04-26PreparationDt
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$11,711,315FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Dividends Rev And Expnss$230,057DividendsRevAndExpnssAmt
Dividends Net Invst Incm$205,112DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss-$735,895NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$3,993,119GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$267,205CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss-$505,838TotalRevAndExpnssAmt
Total Net Invst Incm$472,317TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss$1,500AccountingFeesRevAndExpnssAmt
Other Prof Fees Rev And Expnss$53,121OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm$53,121OtherProfFeesNetInvstIncmAmt
Taxes Rev And Expnss$210,000TaxesRevAndExpnssAmt
Other Expenses Rev And Expnss$3,964OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$268,585TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$53,121TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$0ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$0ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$268,585TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$53,121TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$0TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$774,423ExcessRevenueOverExpensesAmt
Net Investment Income$419,196NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$8,898,771CashBOYAmt
Cash EOY$102,078CashEOYAmt
Cash EOYFMV$102,078CashEOYFMVAmt
US Government Obligations BOY$1,046,566USGovernmentObligationsBOYAmt
US Government Obligations EOY$1,313,268USGovernmentObligationsEOYAmt
US Govt Obligations EOYFMV$1,275,938USGovtObligationsEOYFMVAmt
Corporate Stock BOY$1,003,900CorporateStockBOYAmt
Corporate Stock EOY$8,751,051CorporateStockEOYAmt
Corporate Stock EOYFMV$10,333,299CorporateStockEOYFMVAmt
Total Assets BOY$10,949,237TotalAssetsBOYAmt
Total Assets EOY$10,166,397TotalAssetsEOYAmt
Total Assets EOYFMV$11,711,315TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$10,949,237NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$10,166,397NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$10,949,237TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$10,166,397TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$10,949,237TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$10,166,397TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$10,949,237TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$774,423ExcessRevenueOverExpensesAmt
Subtotal$10,174,814SubtotalAmt
Other Decreases$8,417OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$10,166,397TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (5 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
PUBLICLY TRADED SECURITIESP$1,727,948$2,210,774-$482,826-$482,826
PUBLICLY TRADED SECURITIESP$780,101$800$779,301$779,301
PUBLICLY TRADED SECURITIESP$660,894$681,283-$20,389-$20,389
PUBLICLY TRADED SECURITIESP$620,186$625,961-$5,775-$5,775
PUBLICLY TRADED SECURITIESP$203,990$207,096-$3,106-$3,106
FieldValueIRS element (for citing)
Capital Gain Net Income$267,205CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$5,827InvestmentIncomeExciseTaxAmt
Subtotal$5,827SubtotalAmt
Tax Based On Investment Income$5,827TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$11,253EstimatedPlusOvpmtIncmTxAmt
Extsn Request Income Tax Paid$700ExtsnRequestIncomeTaxPaidAmt
Total Payments And Credits$11,953TotalPaymentsAndCreditsAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Overpayment$6,126OverpaymentAmt
Applied To ES Tax$6,126AppliedToESTaxAmt

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 StateDEOrgReportOrRegisterStateCd
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
Individual With BooksSILVERCREST ASSET MGMT GROUPIndividualWithBooksNm
Phone4349774420PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1230 COURT SQUARE SUITE 101AddressLine1Txt
CityCHARLOTTESVILLECityNm
State AbbreviationVAStateAbbreviationCd
ZIP22902ZIPCd
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
ANN BAILEY HAMMER
C/O SILVERCREST 230 COURT SQUARECHARLOTTESVILLEVA22902PRESIDENT0.20$0$0$0
NEIL ROBERT HAMMER
C/O SILVERCREST 230 COURT SQUARECHARLOTTESVILLEVA22902SECY & TREAS0.20$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$8,754,141AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$1,312,565AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$10,066,706TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$10,066,706AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$151,001CashDeemedCharitableAmt
Net Vl Noncharitable Assets$9,915,705NetVlNoncharitableAssetsAmt
Minimum Investment Return$495,785MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$495,785MinimumInvestmentReturnAmt
Tax Based On Investment Income$5,827TaxBasedOnInvestmentIncomeAmt
Total Tax$5,827TotalTaxAmt
Distributable Before Adj$489,958DistributableBeforeAdjAmt
Distributable Before Ded$489,958DistributableBeforeDedAmt
Distributable As Adjusted$489,958DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

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

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$489,958DistributableAsAdjustedAmt
Undistributed Income CY$489,958UndistributedIncomeCYAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerNEIL ROBERT HAMMERContributingManagerNm
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$230,057ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion-$735,895ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion-$505,838ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty-$505,838TotalIncomeProducingActyAmt

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)
CategoryACCOUNTING FEECategoryTxt
Amt$1,500Amt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

FieldValueIRS element (for citing)
StockVARIOUS PUBLICLY TRADED SECURITIESStockNm
EOY Book Value$8,751,051EOYBookValueAmt
EOYFMV$10,333,299EOYFMVAmt

Investments Govt Obligations Sch InvestmentsGovtObligationsSch

FieldValueIRS element (for citing)
State Local Sec Book Vl EOY$1,313,268StateLocalSecBookVlEOYAmt
State Local Sec EOYFMV$1,275,938StateLocalSecEOYFMVAmt

Other Decreases Schedule OtherDecreasesSchedule

Other Decreases Detail OtherDecreasesDetail

FieldValueIRS element (for citing)
DescBOOK ADJUSTMENT - TIMING DIFFERENCESDesc
Amt$8,417Amt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt
EXPENSES
OTHER EXPENSES$3,964

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryINVESTMENT ADVISORYCategoryTxt
Amt$53,121Amt
Net Investment Income$53,121NetInvestmentIncomeAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryFEDERAL EXCISE TAXCategoryTxt
Amt$210,000Amt

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