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THE SAMUEL LYON CHARITABLE FOUNDATION INC: Form 990PF, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
THE SAMUEL LYON CHARITABLE FOUNDATION INC (EIN 31-6651291)
Tax period
2020-01-01 to 2020-12-31
Filed
2021-07-08
IRS object ID
202131899349101103
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)
Return2021-07-08T10:42:47-05:00ReturnTs
Tax Period End2020-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN610713437PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BOWDEN & WOOD PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1304 MIDDLETOWN PARK PLACEAddressLine1Txt
CityLOUISVILLECityNm
State AbbreviationKYStateAbbreviationCd
ZIP402432555ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2020-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN316651291EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE SAMUEL LYON CHARITABLEBusinessNameLine1Txt
Business Name Line2FOUNDATION INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlSAMUBusinessNameControlTxt
Phone5025871283PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1712 BRAEVIEW ROADAddressLine1Txt
CityLOUISVILLECityNm
State AbbreviationKYStateAbbreviationCd
ZIP40206ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSHELDON M YOFFEPersonNm
Person TitleTRUSTEEPersonTitleTxt
Signature2021-06-09SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstSHELDONPersonFirstNm
Person LastYOFFEPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonBRIAN E MOSSPreparerPersonNm
PTINP00632361PTIN
Phone5025830262PhoneNum
Preparation2021-06-09PreparationDt
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$1,367,624FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$1InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$1InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss$31,020DividendsRevAndExpnssAmt
Dividends Net Invst Incm$31,020DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$49,315NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$65,756GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$49,315CapGainNetIncmNetInvstIncmAmt
Other Income Rev And Expnss$22OtherIncomeRevAndExpnssAmt
Other Income Net Invst Incm$22OtherIncomeNetInvstIncmAmt
Total Rev And Expnss$80,358TotalRevAndExpnssAmt
Total Net Invst Incm$80,358TotalNetInvstIncmAmt
Taxes Rev And Expnss$736TaxesRevAndExpnssAmt
Taxes Net Invst Incm$736TaxesNetInvstIncmAmt
Other Expenses Rev And Expnss$1,024OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$1,024OtherExpensesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss$1,760TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$1,760TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$60,100ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$60,100ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$61,860TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$1,760TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$60,100TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$18,498ExcessRevenueOverExpensesAmt
Net Investment Income$78,598NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$1,455CashBOYAmt
Cash EOY$4,172CashEOYAmt
Cash EOYFMV$4,174CashEOYFMVAmt
Other Investments BOY$863,311OtherInvestmentsBOYAmt
Other Investments EOY$879,092OtherInvestmentsEOYAmt
Other Investments EOYFMV$1,363,450OtherInvestmentsEOYFMVAmt
Total Assets BOY$864,766TotalAssetsBOYAmt
Total Assets EOY$883,264TotalAssetsEOYAmt
Total Assets EOYFMV$1,367,624TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Retained Earning BOY$864,766RetainedEarningBOYAmt
Retained Earning EOY$883,264RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$864,766TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$883,264TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$864,766TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$883,264TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$864,766TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$18,498ExcessRevenueOverExpensesAmt
Subtotal$883,264SubtotalAmt
Tot Net Ast Or Fund Balances EOY$883,264TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (5 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdSoldSoldDtGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
98 SHARES OF ABBVIE INCP2020-12-03$10,087$2,021$8,066$8,066
168 SHARES OF GENERAL MILLSP2020-12-03$10,032$4,671$5,361$5,361
47 SHARES OF MICROSOFT CORPP2020-12-03$10,044$1,377$8,667$8,667
102 SHARES OF PPG INDUSTRIES INCP2020-12-03$15,015$4,392$10,623$10,623
67 SHARES OF WALMART INCP2020-12-03$10,064$3,980$6,084$6,084
FieldValueIRS element (for citing)
Capital Gain Net Income$49,315CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$1,093InvestmentIncomeExciseTaxAmt
Subtotal$1,093SubtotalAmt
Tax Based On Investment Income$1,093TaxBasedOnInvestmentIncomeAmt
Extsn Request Income Tax Paid$300ExtsnRequestIncomeTaxPaidAmt
Total Payments And Credits$300TotalPaymentsAndCreditsAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Es Penalty$16EsPenaltyAmt
Tax Due$809TaxDueAmt

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 SatisfiedfalseSection508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
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 Line1SHELDON M YOFFEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone5025871283PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1712 BRAEVIEW ROADAddressLine1Txt
CityLOUISVILLECityNm
State AbbreviationKYStateAbbreviationCd
ZIP40206ZIPCd
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
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 (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
SHELDON M YOFFE
712 BRAEVIEW ROADLOUISVILLEKY40206TRUSTEE0.50$0$0$0
ELAINE Y WEINBERG
6727 ELMCROFT CIRCLELOUISVILLEKY40241TRUSTEE0.00$0$0$0
MARLENE Y SCHAFFER
63 HARWOOD ROADLOUISVILLEKY40222TRUSTEE0.00$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$1,256,371AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$9,836AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$1,266,207TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$1,266,207AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$18,993CashDeemedCharitableAmt
Net Vl Noncharitable Assets$1,247,214NetVlNoncharitableAssetsAmt
Minimum Investment Return$62,361MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$62,361MinimumInvestmentReturnAmt
Tax Based On Investment Income$1,093TaxBasedOnInvestmentIncomeAmt
Total Tax$1,093TotalTaxAmt
Distributable Before Adj$61,268DistributableBeforeAdjAmt
Distributable Before Ded$61,268DistributableBeforeDedAmt
Distributable As Adjusted$61,268DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$60,100ExpensesAndContributionsAmt
Qualifying Distributions$60,100QualifyingDistributionsAmt
Adjusted Qualifying Distri$60,100AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$61,268DistributableAsAdjustedAmt
Qualifying Distributions$60,100QualifyingDistributionsAmt
Applied To Current Year$60,100AppliedToCurrentYearAmt
Undistributed Income CY$1,168UndistributedIncomeCYAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (21 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
AMERICAN CANCER SOCIETY
1640 LYNDON FARM COURT 1LOUISVILLEKY40223NONEPCSUPPORT$750
AMERICAN HEART ASSOCIATION
240 WHITTINGTON PARKWAYLOUISVILLEKY40222NONEPCSUPPORT$750
BROOKLYN JEWISH CENTER CIRCLE
667 EASTERN PARKWAYBROOKLYNNY11213NONEPCSUPPORT$350
HADASSAH
40 WALL STREETNEW YORKNY10005NONEPCSUPPORT$500
HOME OF THE INNOCENTS
1100 EAST MARKET STREETLOUISVILLEKY40206NONEPCSUPPORT$4,000
HOSPARUS
3532 EPHRAIM MCDOWELL DRLOUISVILLEKY40205NONEPCSUPPORT$500
JEWISH COMMUNITY OF LOUISVILLE
3600 DUTCHMANDS LANELOUISVILLEKY40205NONEPCSUPPORT$5,000
JEWISH FAMILY & CAREER SERVICES
2821 KLEMPNER WAYLOUISVILLEKY40205NONEPCSUPPORT$7,500
KENESETH ISRAEL CONGREGATION
2531 TAYLORSVILLE ROADLOUISVILLEKY40205NONEPCSUPPORT$11,250
KENTUCKY HUMANE SOCIETY
1000 LYNDON LANE SUITE BLOUISVILLEKY40222NONEPCSUPPORT$500
KENTUCKY INSTITUTE FOR TORAH EDU
2310 DOROTHY AVELOUISVILLEKY40205NONEPCSUPPORT$5,000
KIDS CENTER FOR PEDIATRIC THERAPIES
PO BOX 17630LOUISVILLEKY40217NONEPCSUPPORT$1,000
LOUISVILLE FREE PUBLIC LIBRARY
301 YORK STREETLOUISVILLEKY40203NONEPCSUPPORT$500
LOUISVILLE OLMSTEAD PARKS CONSERVAN
1299 TREVILIAN WAYLOUISVILLEKY40213NONEPCSUPPORT$1,000
MEREDITH-DUNN LEARNING CENTER INC
3023 MELBOURNE AVELOUISVILLEKY40220NONEPCSUPPORT$5,000
MULTIPLE SCLEROSIS SOCIETY
1201 STORY AVE 200LOUISVILLEKY40206NONEPCSUPPORT$1,000
NORTHWESTERN ANNUAL FUND
2020 RIDGE AVENUE 4TH FLEVANSTONIL60208NONEPCSUPPORT$4,000
THE TEMPLE
5101 US HIGHWAY 42LOUISVILLEKY40241NONEPCSUPPORT$9,000
TRINITY PRESBYTERIAN CHURCH
10200 SHELBYVILLE ROADLOUISVILLEKY40223NONEPCSUPPORT$1,000
VOLUNTEERS OF AMERICA MID-STATES
570 S FOURTH ST STE 100LOUISVILLEKY40202NONEPCSUPPORT$500
WHAS CRUSADE FOR CHILDREN
520 W CHESTNUT STREETLOUISVILLEKY40202NONEPCSUPPORT$1,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$60,100TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$1ExclusionAmt

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$31,020ExclusionAmt

Other Investment Incm Part VII OtherInvestmentIncmPartVIIGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$22ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$49,315ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$80,358ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$80,358TotalIncomeProducingActyAmt

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

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp

FieldValueIRS element (for citing)
Category Or ItemPNC ADVISORS PORTFOLIO OF SECURITIESCategoryOrItemTxt
Listed At Cost Or FMVAT COSTListedAtCostOrFMVCd
Book Value$879,092BookValueAmt
EOYFMV$1,363,450EOYFMVAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (4 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmt
EXPENSES
BANK FEES$24$24
PROFESSIONAL FEES$925$925
INVESTMENT ACCOUNT FEES$75$75

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail

FieldValueIRS element (for citing)
DescRETURN OF CAPITALDesc
Revenue And Expenses Per Books$22RevenueAndExpensesPerBooksAmt
Net Investment Income$22NetInvestmentIncomeAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryFEDERAL EXCISE TAXCategoryTxt
Amt$736Amt
Net Investment Income$736NetInvestmentIncomeAmt

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