AARON ROSS SHAPIRO FOUNDATION: Form 990PF, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
AARON ROSS SHAPIRO FOUNDATION (EIN 83-2201423)
Tax period
2020-01-01 to 2020-12-31
Filed
2021-08-03
IRS object ID
202142159349100114
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)
Return2021-08-03T14:33:02-05:00ReturnTs
Tax Period End2020-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN580979080PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SMITH ADCOCK AND COMPANY LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line16120 POWERS FERRY RD NW STE 250AddressLine1Txt
CityATLANTACityNm
State AbbreviationGAStateAbbreviationCd
ZIP30339ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2020-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN832201423EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AARON ROSS SHAPIRO FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlAAROBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 151AddressLine1Txt
CityBOONECityNm
State AbbreviationNCStateAbbreviationCd
ZIP28607ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDAVID SHAPIROPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone6789232875PhoneNum
Signature2021-07-16SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstDAVIDPersonFirstNm
Person LastSHAPIROPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJAMES E GIBSONPreparerPersonNm
PTINP00429568PTIN
Phone4042522208PhoneNum
Preparation2021-07-16PreparationDt
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$127,076FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$48,727ContriRcvdRevAndExpnssAmt
Dividends Rev And Expnss$2,336DividendsRevAndExpnssAmt
Dividends Net Invst Incm$2,336DividendsNetInvstIncmAmt
Total Rev And Expnss$51,063TotalRevAndExpnssAmt
Total Net Invst Incm$2,336TotalNetInvstIncmAmt
Legal Fees Rev And Expnss$1,352LegalFeesRevAndExpnssAmt
Legal Fees Net Invst Incm$1,352LegalFeesNetInvstIncmAmt
Accounting Fees Rev And Expnss$1,485AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$1,485AccountingFeesNetInvstIncmAmt
Taxes Rev And Expnss$89TaxesRevAndExpnssAmt
Taxes Net Invst Incm$89TaxesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss$2,926TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$2,926TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$20,752ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$20,752ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$23,678TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$2,926TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$20,752TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$27,385ExcessRevenueOverExpensesAmt
Net Investment Income$0NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$3,685CashBOYAmt
Cash EOY$255CashEOYAmt
Cash EOYFMV$256CashEOYFMVAmt
Corporate Stock BOY$95,152CorporateStockBOYAmt
Corporate Stock EOY$125,967CorporateStockEOYAmt
Corporate Stock EOYFMV$126,820CorporateStockEOYFMVAmt
Total Assets BOY$98,837TotalAssetsBOYAmt
Total Assets EOY$126,222TotalAssetsEOYAmt
Total Assets EOYFMV$127,076TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$98,837NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$126,222NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$98,837TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$126,222TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$98,837TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$126,222TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$98,837TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$27,385ExcessRevenueOverExpensesAmt
Subtotal$126,222SubtotalAmt
Tot Net Ast Or Fund Balances EOY$126,222TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$0InvestmentIncomeExciseTaxAmt

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 StateNCOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsYes (true)NewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt
Individual With BooksDAVID SHAPIROIndividualWithBooksNm
Phone6782932875PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 151AddressLine1Txt
CityBOONECityNm
State AbbreviationNCStateAbbreviationCd
ZIP28607ZIPCd
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

FieldValueIRS element (for citing)
PersonDAVID SHAPIROPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 151AddressLine1Txt
CityBOONECityNm
State AbbreviationNCStateAbbreviationCd
ZIP28607ZIPCd
FieldValueIRS element (for citing)
TitlePRESIDENTTitleTxt
Average Hrs Per Wk Devoted To Pos1.00AverageHrsPerWkDevotedToPosRt
Compensation$0CompensationAmt
Employee Benefit Program$0EmployeeBenefitProgramAmt
Expense Account Other Allwnc$0ExpenseAccountOtherAllwncAmt
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$98,935AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$1,003AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$99,938TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$99,938AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$1,499CashDeemedCharitableAmt
Net Vl Noncharitable Assets$98,439NetVlNoncharitableAssetsAmt
Minimum Investment Return$4,922MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$4,922MinimumInvestmentReturnAmt
Distributable Before Adj$4,922DistributableBeforeAdjAmt
Distributable Before Ded$4,922DistributableBeforeDedAmt
Distributable As Adjusted$4,922DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$20,752ExpensesAndContributionsAmt
Qualifying Distributions$20,752QualifyingDistributionsAmt
Adjusted Qualifying Distri$20,752AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$4,922DistributableAsAdjustedAmt
Excess Distribution Cyov Yr1$5,842ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$5,842TotalExcessDistributionCyovAmt
Qualifying Distributions$20,752QualifyingDistributionsAmt
Applied To Current Year$4,922AppliedToCurrentYearAmt
Remaining Distri From Corpus$15,830RemainingDistriFromCorpusAmt
Total Corpus$21,672TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$21,672ExcessDistriCyovToNextYrAmt
Excess From Year1$5,842ExcessFromYear1Amt
Excess From Current Year$15,830ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Application Submission Info ApplicationSubmissionInfoGrp

FieldValueIRS element (for citing)
Recipient PersonDAVID SHAPIRORecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 151AddressLine1Txt
CityBOONECityNm
State AbbreviationNCStateAbbreviationCd
ZIP28607ZIPCd
FieldValueIRS element (for citing)
Recipient Phone6789232875RecipientPhoneNum

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (3 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
APPALACHIAN STATE UNIVERSITY
287 RIVERS STREETBOONENC28608PUBLIC 501C3OPERATIONS$15,500
LIFE VILLAGE INC
PO BOX 8BOONENC28607PUBLIC 501C3OPERATIONS$252
TEMPLE OF THE HIGH COUNTRY
1043 W KING STREETBOONENC28607PUBLIC 501C3OPERATIONS$5,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$20,752TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$2,336ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$2,336ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$2,336TotalIncomeProducingActyAmt

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

Schedule B IRS990ScheduleB

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
General RuleYes (X)GeneralRuleInd

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
Contributor1ContributorNum
Contributor PersonDAVID SHAPIROContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 151AddressLine1Txt
CityBOONECityNm
State AbbreviationNCStateAbbreviationCd
ZIP28607ZIPCd
FieldValueIRS element (for citing)
Total Contributions$48,727TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd
Noncash ContributionYes (X)NoncashContributionInd

Non Cash Property Contribution NonCashPropertyContributionGrp

FieldValueIRS element (for citing)
Contributor1ContributorNum
Noncash Property100 SH FACEBOOKNoncashPropertyDesc
Fair Market Value$27,640FairMarketValueAmt
Received2020-12-21ReceivedDt

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryACCOUNTING FEESCategoryTxt
Amt$1,485Amt
Net Investment Income$1,485NetInvestmentIncomeAmt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp (4 entries)

StockStockNmEOY Book ValueEOYBookValueAmtEOYFMVEOYFMVAmt
660 SH - BAXTER INTL$42,949$52,969
876 SH NISOURCE INC.$24,307$20,100
816 SH SYNOVUS FINL CO.$31,071$26,435
100 SH FACEBOOK, INC$27,640$27,316

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFeesGrp

FieldValueIRS element (for citing)
CategoryLEGAL FEESCategoryTxt
Legal Fees$1,352LegalFeesAmt
Net Investment Income$1,352NetInvestmentIncomeAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryFOREIGN TAXES PAIDCategoryTxt
Amt$89Amt
Net Investment Income$89NetInvestmentIncomeAmt

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