OCONNELL FAM FOUNDATION TR: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
OCONNELL FAM FOUNDATION TR (EIN 47-6265357)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-08-05
IRS object ID
202542179349101014
Schema version
2024v5.2
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)
Return2025-08-05T11:43:57-05:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN450250958PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1EIDE BAILLY LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line117501 17TH ST STE 100AddressLine1Txt
CityTUSTINCityNm
State AbbreviationCAStateAbbreviationCd
ZIP927807924ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN476265357EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1O'CONNELL FAMILY FOUNDATION TRUSTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlOCONBusinessNameControlTxt
Phone9495892007PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line130882 STEEPLECHASEAddressLine1Txt
CitySAN JUAN CAPISTRANOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92675ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonGEORGE O'CONNELLPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone9495892007PhoneNum
Signature2025-07-22SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonTRACY H DANG CPAPreparerPersonNm
PTINP01411379PTIN
Phone7145059000PhoneNum
Preparation2025-07-21PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$1,039,595FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$1,000,000ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$10,387InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$10,387InterestOnSavNetInvstIncmAmt
Cap Gain Net Incm Net Invst Incm$0CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$1,010,387TotalRevAndExpnssAmt
Total Net Invst Incm$10,387TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$0CompOfcrDirTrstRevAndExpnssAmt
Comp Ofcr Dir Trst Net Invst Incm$0CompOfcrDirTrstNetInvstIncmAmt
Comp Ofcr Dir Trst Dsbrs Chrtbl$0CompOfcrDirTrstDsbrsChrtblAmt
Accounting Fees Rev And Expnss$4,354AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$2,177AccountingFeesNetInvstIncmAmt
Accounting Fees Chrtbl Prps$2,177AccountingFeesChrtblPrpsAmt
Tot Opr Expenses Rev And Expnss$4,354TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$2,177TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$2,177TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$286,500ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$286,500ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$290,854TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$2,177TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$288,677TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$719,533ExcessRevenueOverExpensesAmt
Net Investment Income$8,210NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$320,062SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$1,039,595SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$1,039,595SavAndTempCashInvstEOYFMVAmt
Total Assets BOY$320,062TotalAssetsBOYAmt
Total Assets EOY$1,039,595TotalAssetsEOYAmt
Total Assets EOYFMV$1,039,595TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Capital Stock BOY$0CapitalStockBOYAmt
Capital Stock EOY$0CapitalStockEOYAmt
Additional Paid In Capital BOY$0AdditionalPaidInCapitalBOYAmt
Additional Paid In Capital EOY$0AdditionalPaidInCapitalEOYAmt
Retained Earning BOY$320,062RetainedEarningBOYAmt
Retained Earning EOY$1,039,595RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$320,062TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$1,039,595TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$320,062TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$1,039,595TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$320,062TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$719,533ExcessRevenueOverExpensesAmt
Other Increases$0OtherIncreasesAmt
Subtotal$1,039,595SubtotalAmt
Other Decreases$0OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$1,039,595TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$114InvestmentIncomeExciseTaxAmt
Tax Under Section511$0TaxUnderSection511Amt
Subtotal$114SubtotalAmt
Subtitle A Tax$0SubtitleATaxAmt
Tax Based On Investment Income$114TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$0EstimatedPlusOvpmtIncmTxAmt
Exempt Frgn Org Tax Wthld At Srce$0ExemptFrgnOrgTaxWthldAtSrceAmt
Extsn Request Income Tax Paid$114ExtsnRequestIncomeTaxPaidAmt
Backup Withholding Withheld$0BackupWithholdingWithheldAmt
Total Payments And Credits$114TotalPaymentsAndCreditsAmt
Es Penalty$0EsPenaltyAmt
Tax Due$0TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political Acty0LegislativePoliticalActyInd
More Than100 Spent0MoreThan100SpentInd
Form1120 POL Filed0Form1120POLFiledInd
Section4955 Organization Tax$0Section4955OrganizationTaxAmt
Section4955 Managers Tax$0Section4955ManagersTaxAmt
Tax Reimbursed$0TaxReimbursedAmt
Activities Not Previously Rpt0ActivitiesNotPreviouslyRptInd
Changes To Articles Or Bylaws0ChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Organization Dissolved Etc0OrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (1)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (1)AtLeast5000InAssetsInd
Org Report Or Register StateCAOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (1)Form990PFFiledWithAttyGenInd
Private Operating Foundation0PrivateOperatingFoundationInd
New Substantial Contributors0NewSubstantialContributorsInd
Own Controlled Entity0OwnControlledEntityInd
Donor Advised Fund0DonorAdvisedFundInd
Comply With Public Insp RqrYes (1)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt
Individual With BooksGEORGE O'CONNELLIndividualWithBooksNm
Phone9495892007PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line130882 STEEPLECHASEAddressLine1Txt
CitySAN JUAN CAPISTRANOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92675ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts Question0ForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified Prsn0SaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified Prsn0BrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified Prsn0FurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified Prsn0PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified Prsn0TransferAstDisqualifiedPrsnInd
Payment To Government Official0PaymentToGovernmentOfficialInd
Uncorrected Prior Acts0UncorrectedPriorActsInd
Undistributed Income PY0UndistributedIncomePYInd
Business Holdings0BusinessHoldingsInd
Jeopardy Investments0JeopardyInvestmentsInd
Uncorrected PY Jeopardy Invst0UncorrectedPYJeopardyInvstInd
Influence Legislation0InfluenceLegislationInd
Influence Election0InfluenceElectionInd
Grants To Individuals0GrantsToIndividualsInd
Grants To Organizations0GrantsToOrganizationsInd
Noncharitable Purpose0NoncharitablePurposeInd
Transactions Fail To Qlfy As Exc0TransactionsFailToQlfyAsExcInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonGEORGE O'CONNELLPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line130882 STEEPLECHASEAddressLine1Txt
CitySAN JUAN CAPISTRANOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92675ZIPCd
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
Other Employee Paid Over50k0OtherEmployeePaidOver50kCnt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt
Contractor Paid Over50k0ContractorPaidOver50kCnt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$352,845AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$352,845TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$352,845AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$5,293CashDeemedCharitableAmt
Net Vl Noncharitable Assets$347,552NetVlNoncharitableAssetsAmt
Minimum Investment Return$17,378MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$17,378MinimumInvestmentReturnAmt
Tax Based On Investment Income$114TaxBasedOnInvestmentIncomeAmt
Total Tax$114TotalTaxAmt
Distributable Before Adj$17,264DistributableBeforeAdjAmt
Recoveries Qualfied Distri$0RecoveriesQualfiedDistriAmt
Distributable Before Ded$17,264DistributableBeforeDedAmt
Deduction From Distributable$0DeductionFromDistributableAmt
Distributable As Adjusted$17,264DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$288,677ExpensesAndContributionsAmt
Program Related Invst Total$0ProgramRelatedInvstTotalAmt
Qualifying Distributions$288,677QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$17,264DistributableAsAdjustedAmt
Undistributed Income PY$0UndistributedIncomePYAmt
Total For Prior Years$0TotalForPriorYearsAmt
Excess Distribution Cyov Yr5$553,482ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$598,027ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$967,329ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$398,514ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$162,434ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$2,679,786TotalExcessDistributionCyovAmt
Qualifying Distributions$288,677QualifyingDistributionsAmt
Applied To Year1$0AppliedToYear1Amt
Applied To Prior Years$0AppliedToPriorYearsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$17,264AppliedToCurrentYearAmt
Remaining Distri From Corpus$271,413RemainingDistriFromCorpusAmt
Excess Distri Cyov App CY Corpus$0ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$0ExcessDistributionCyovAppCYAmt
Total Corpus$2,951,199TotalCorpusAmt
Prior Year Undistributed Incm$0PriorYearUndistributedIncmAmt
Prior Year Deficiency Or Tax$0PriorYearDeficiencyOrTaxAmt
Taxable1$0Taxable1Amt
Taxable2$0Taxable2Amt
Undistributed Income CY$0UndistributedIncomeCYAmt
Corpus Distri170b1 E Or4942g3$0CorpusDistri170b1EOr4942g3Amt
Excess Distri Cyov From Yr5$553,482ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$2,397,717ExcessDistriCyovToNextYrAmt
Excess From Year4$598,027ExcessFromYear4Amt
Excess From Year3$967,329ExcessFromYear3Amt
Excess From Year2$398,514ExcessFromYear2Amt
Excess From Year1$162,434ExcessFromYear1Amt
Excess From Current Year$271,413ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerGEORGE O'CONNELLContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (11 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
CAMINO HEALTH CENTER
30300 CAMINO CAPISTRANOSAN JUAN CAPISTRANOCA92675NONEPCGENERAL SUPPORT$70,000
MISSION SAN JUAN CAPISTRANO
26801 OLD MISSION ROADSAN JUAN CAPISTRANOCA92675NONEPCGENERAL SUPPORT$50,000
KEALA FOUNDATION
3528-A MANA HEMA PLACELAWAIHI96765NONEPCGENERAL SUPPORT$40,000
MISSION BASILICA SAN JUAN CAPISTRANO
31520 CAMINO CAPISTRANOSAN JUAN CAPISTRANOCA92675NONEPCGENERAL SUPPORT$25,000
THE SHEA CENTER
26284 OSO RDSAN JUAN CAPISTRANOCA92675NONEPCGENERAL SUPPORT$25,000
CHILD HELP USA
15757 N 78TH STREETSCOTTSDALEAZ85260NONEPCGENERAL SUPPORT$25,000
HEART OF JESUS RETREAT CENTER
2927 SOUTH GREENVILLE STSANTA ANACA92704NONEPCGENERAL SUPPORT$25,000
CANINE COMPANIONS FOR INDEPENDENCE
124 RANCHO DEL ORO DRIVEOCEANSIDECA92057NONEPCGENERAL SUPPORT$10,000
REINS OF LIFE
113 CRESTWOOD ROADLANDENBERGPA19350NONEPCGENERAL SUPPORT$6,500
ASSOCIATION OF ORANGE COUNTY DEPUTY SHERIFFS
1600 N MAIN STSANTA ANACA92701NONEPCGENERAL SUPPORT$5,000
UNCONDITIONAL RESCUE
PO BOX 483LAGUNA BEACHCA92652NONEPCGENERAL SUPPORT$5,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$286,500TotalGrantOrContriPdDurYrAmt
Total Grant Or Contri Apprv Fut$0TotalGrantOrContriApprvFutAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$10,387ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Unrelated Business Taxbl Incm$0UnrelatedBusinessTaxblIncmAmt
Exclusion$10,387ExclusionAmt
Related Or Exempt Function Incm$0RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$10,387TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EO0TrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EO0TrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of Assets0SalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EO0PurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth Assets0RentalOfFacilitiesOthAssetsInd
Reimbursement Arrangements0ReimbursementArrangementsInd
Loans Or Loan Guarantees0LoansOrLoanGuaranteesInd
Performance Of Services Etc0PerformanceOfServicesEtcInd
Sharing Of Facilities Etc0SharingOfFacilitiesEtcInd
Relationships Nonchrtbl EO0RelationshipsNonchrtblEOInd

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 Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1GEORGE O'CONNELLBusinessNameLine1Txt

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line130882 STEEPLECHASEAddressLine1Txt
CitySAN JUAN CAPISTRANOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92675ZIPCd
FieldValueIRS element (for citing)
Total Contributions$1,000,000TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryACCOUNTINGCategoryTxt
Amt$4,354Amt
Net Investment Income$2,177NetInvestmentIncomeAmt
Disbursements Charitable Prps$2,177DisbursementsCharitablePrpsAmt

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