STERLING AND SHELLI GARDNER FOUNDATION: Form 990PF, tax year 2020

View the entire original 990 at ProPublica ↗

Organization: STERLING AND SHELLI GARDNER FOUNDATION (EIN 87-0686202)
Tax period: 2020-01-01 to 2020-12-31
Filed: 2021-11-12
IRS object ID: 202133169349102643
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
Form 990-PF
Schedule B
Accounting Fees Schedule
Other Expenses Schedule
Other Notes Loans Rcvbl Long Sch

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2021-11-12T11:53:14-06:00	ReturnTs
Tax Period End	2020-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	464368213	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	COOPER SAVAS LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	6405 SOUTH 3000 EAST 201	AddressLine1Txt
City	SALT LAKE CITY	CityNm
State Abbreviation	UT	StateAbbreviationCd
ZIP	841216990	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	870686202	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	STERLING &SHELLI GARDNER FOUNDATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	STER	BusinessNameControlTxt
Phone	8014532080	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	610 WESTFIELD ROAD	AddressLine1Txt
City	ALPINE	CityNm
State Abbreviation	UT	StateAbbreviationCd
ZIP	840041501	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	STERLING GARDNER	PersonNm
Person Title	TRUSTEE	PersonTitleTxt
Phone	8014532080	PhoneNum
Signature	2021-11-11	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	STERLING	PersonFirstNm
Person Last	GARDNER	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JAMES C SAVAS	PreparerPersonNm
PTIN	P00162171	PTIN
Phone	8014532080	PhoneNum
Preparation	2021-11-11	PreparationDt

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	$3,439,512	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	$2,500,000	ContriRcvdRevAndExpnssAmt
Total Rev And Expnss	$2,500,000	TotalRevAndExpnssAmt
Total Net Invst Incm	$0	TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss	$1,177	AccountingFeesRevAndExpnssAmt
Accounting Fees Chrtbl Prps	$1,177	AccountingFeesChrtblPrpsAmt
Other Expenses Rev And Expnss	$22	OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl	$22	OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss	$1,199	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$0	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$1,199	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$160,000	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$160,000	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$161,199	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$0	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$161,199	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	$2,338,801	ExcessRevenueOverExpensesAmt
Net Investment Income	$0	NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash BOY	$1,096,589	CashBOYAmt
Cash EOY	$3,435,390	CashEOYAmt
Cash EOYFMV	$3,435,390	CashEOYFMVAmt
Other Nts And Loans Rcvbl	$4,122	OtherNtsAndLoansRcvblAmt
Other Nts And Loans Rcvbl BOY	$4,122	OtherNtsAndLoansRcvblBOYAmt
Other Nts And Loans Rcvbl EOY	$4,122	OtherNtsAndLoansRcvblEOYAmt
Other Nts And Loans Rcvbl EOYFMV	$4,122	OtherNtsAndLoansRcvblEOYFMVAmt
Total Assets BOY	$1,100,711	TotalAssetsBOYAmt
Total Assets EOY	$3,439,512	TotalAssetsEOYAmt
Total Assets EOYFMV	$3,439,512	TotalAssetsEOYFMVAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY	$1,100,711	NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY	$3,439,512	NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY	$1,100,711	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$3,439,512	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$1,100,711	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$3,439,512	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$1,100,711	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	$2,338,801	ExcessRevenueOverExpensesAmt
Subtotal	$3,439,512	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$3,439,512	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	UT	OrgReportOrRegisterStateCd
Form990 PF Filed With Atty Gen	Yes (true)	Form990PFFiledWithAttyGenInd
Private Operating Foundation	false	PrivateOperatingFoundationInd
New Substantial Contributors	false	NewSubstantialContributorsInd
Own Controlled Entity	false	OwnControlledEntityInd
Donor Advised Fund	false	DonorAdvisedFundInd
Comply With Public Insp Rqr	Yes (true)	ComplyWithPublicInspRqrInd
Website Address	N/A	WebsiteAddressTxt
Individual With Books	COOPER SAVAS LLC	IndividualWithBooksNm
Phone	8014532080	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	6405 SOUTH 3000 EAST STE 201	AddressLine1Txt
City	SALT LAKE CITY	CityNm
State Abbreviation	UT	StateAbbreviationCd
ZIP	84121	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	false	PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified Prsn	false	TransferAstDisqualifiedPrsnInd
Payment To Government Official	false	PaymentToGovernmentOfficialInd
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 (9 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
STERLING GARDNER
610 WESTFIELD ROAD	ALPINE	UT	84004	TRUSTEE	1.00	$0	$0	$0
SHELLI GARDNER
610 WESTFIELD ROAD	ALPINE	UT	84004	TRUSTEE	1.00	$0	$0	$0
JON BROWN
610 WESTFIELD RD	ALPINE	UT	840041501	DIRECTOR	1.00	$0	$0	$0
MEGAN WHITE
610 WESTFIELD RD	ALPINE	UT	840041501	DIRECTOR	1.00	$0	$0	$0
NATE WHITE
610 W WESTFIELD RD	ALPINE	UT	840041501	DIRECTOR	1.00	$0	$0	$0
SAGE HOOPIIAINA
610 W WESTFIELD RD	ALPINE	UT	840041501	DIRECTOR	1.00	$0	$0	$0
SARA DOUGLASS
610 W WESTFIELD RD	ALPINE	UT	840041501	DIRECTOR	1.00	$0	$0	$0
SEAN DOUGLASS
610 W WESTFIELD RD	ALPINE	UT	840041501	DIRECTOR	1.00	$0	$0	$0
SHALAE BROWN
610 W WESTFIELD RD	ALPINE	UT	840041501	DIRECTOR	1.00	$0	$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	$1,239,476	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$4,122	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$1,243,598	TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast	$1,243,598	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$18,654	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$1,224,944	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$61,247	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$61,247	MinimumInvestmentReturnAmt
Distributable Before Adj	$61,247	DistributableBeforeAdjAmt
Distributable Before Ded	$61,247	DistributableBeforeDedAmt
Distributable As Adjusted	$61,247	DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$161,199	ExpensesAndContributionsAmt
Qualifying Distributions	$161,199	QualifyingDistributionsAmt
Adjusted Qualifying Distri	$161,199	AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$61,247	DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5	$193,684	ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4	$98,701	ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3	$372,558	ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2	$67,756	ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1	$38,262	ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov	$770,961	TotalExcessDistributionCyovAmt
Qualifying Distributions	$161,199	QualifyingDistributionsAmt
Applied To Current Year	$61,247	AppliedToCurrentYearAmt
Remaining Distri From Corpus	$99,952	RemainingDistriFromCorpusAmt
Total Corpus	$870,913	TotalCorpusAmt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5	$193,684	ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr	$677,229	ExcessDistriCyovToNextYrAmt
Excess From Year4	$98,701	ExcessFromYear4Amt
Excess From Year3	$372,558	ExcessFromYear3Amt
Excess From Year2	$67,756	ExcessFromYear2Amt
Excess From Year1	$38,262	ExcessFromYear1Amt
Excess From Current Year	$99,952	ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Application Submission Info ApplicationSubmissionInfoGrp

Field	Value	IRS element (for citing)
Recipient Person	MEGAN WHITE	RecipientPersonNm

Recipient US Address RecipientUSAddress

Field	Value	IRS element (for citing)
Address Line1	732 WEST 600 NORTH	AddressLine1Txt
City	ALPINE	CityNm
State Abbreviation	UT	StateAbbreviationCd
ZIP	84004	ZIPCd

Field	Value	IRS element (for citing)
Recipient Email Address	MEG.W@HOTMAIL.COM	RecipientEmailAddressTxt
Form And Info And Materials	WRITTEN REQUEST WITH EXPLANATION OF NEED.	FormAndInfoAndMaterialsTxt
Submission Deadlines	NO SUBMISSION DEADLINES REQUIRED.	SubmissionDeadlinesTxt
Restrictions On Awards	NO RESTRICTIONS OR LIMITATIONS ON AWARDS.	RestrictionsOnAwardsTxt

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (8 entries)

Address Line1RecipientUSAddress/AddressLine1Txt	CityRecipientUSAddress/CityNm	State AbbreviationRecipientUSAddress/StateAbbreviationCd	ZIPRecipientUSAddress/ZIPCd	Recipient RelationshipRecipientRelationshipTxt	Recipient Foundation StatusRecipientFoundationStatusTxt	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt
COURAGE REINS
5870 W 10400 N NO C	HIGHLAND	UT	84003	NONE	PC	UNRESTRICTED	$60,000
AMERICAN HERITAGE SCHOOLS INC
736 NORTH 1100 EAST	AMERICAN FORK	UT	84003	NONE	PC	UNRESTRICTED	$10,000
OPERATION UNDERGROUND RAILROAD INC
1950 W CORPORATE WAY	ANAHEIM	CA	92801	NONE	PC	UNRESTRICTED	$40,000
STELLA H OAKS FOUNDATION
450 SIMMONS WAY STE 630	KAYSVILLE	UT	84037	NONE	PC	UNRESTRICTED	$10,000
THORN
1240 ROSECRANS AVE NO 120	MANHATTAN BEACH	CA	90266	NONE	PC	UNRESTRICTED	$5,000
CITIZENS AGAINST PHYSICAL & SEXUAL
PO BOX 3617	LOGAN	UT	84323	NONE	PC	UNRESTRICTED	$5,000
GLOBAL LIFEVISION INC
937 CABIN WAY	KAMAS	UT	84036	NONE	PC	UNRESTRICTED	$10,000
FIVE 12 FOUNDATION
615 N STAR MILL LANE	AMERICAN FORK	UT	84003	NONE	PF	UNRESTRICTED	$20,000

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$160,000	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

Field	Value	IRS element (for citing)
Contributor	1	ContributorNum
Contributor Person	STERLING SHELLI GARDNER	ContributorPersonNm

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	610 W WESTFIELD RD	AddressLine1Txt
City	ALPINE	CityNm
State Abbreviation	UT	StateAbbreviationCd
ZIP	840041501	ZIPCd

Field	Value	IRS element (for citing)
Total Contributions	$2,500,000	TotalContributionsAmt
Person Contribution	Yes (X)	PersonContributionInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

Field	Value	IRS element (for citing)
Category	INDIRECT ACCOUNTING FEES	CategoryTxt
Amt	$1,177	Amt
Disbursements Charitable Prps	$1,177	DisbursementsCharitablePrpsAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDesc	Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt	Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt
EXPENSES
BANK CHARGES	$22	$22

Other Notes Loans Rcvbl Long Sch OtherNotesLoansRcvblLongSch

Other Notes Loans Rcvbl Long OtherNotesLoansRcvblLongGrp

Borrower Name BorrowerNameGrp

Field	Value	IRS element (for citing)
Person	NR FAMILY IRREV TRUST	PersonNm

Field	Value	IRS element (for citing)
Loan Original	$4,122	LoanOriginalAmt
Balance Due	$4,122	BalanceDueAmt
Note	2007-12	NoteDt
Interest	0.0100	InterestRt
Security Provided Borrower	NONE	SecurityProvidedBorrowerTxt

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