ROWLAND FOUNDATION: Form 990PF, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- ROWLAND FOUNDATION (EIN 34-1932579)
- Tax period
- 2019-01-01 to 2019-12-31
- Filed
- 2020-05-07
- IRS object ID
- 202031289349100828
- Schema version
- 2019v5.1
- 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
- Gain Loss Sale Other Assets Sch
- Investments Corp Stock Schedule
- Other Decreases Schedule
- Other Expenses Schedule
- Other Income Schedule2
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2020-05-07T13:26:02-07:00 | ReturnTs |
| Tax Period End | 2019-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PARK AND ILLENBERGER CPA'S | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2173 N RIDGE RD E STE C | AddressLine1Txt |
| City | LORAIN | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44055 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2019-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 341932579 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ROWLAND FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ROWL | BusinessNameControlTxt |
| Phone | 4403249933 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2173 N RIDGE RD E | AddressLine1Txt |
| City | LORAIN | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44055 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JAMES A PARK | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 4403249933 | PhoneNum |
| Signature | 2020-04-20 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JAMES A PARK CPA | PreparerPersonNm |
| PTIN | P01057998 | PTIN |
| Phone | 4402779020 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | 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 | $3,102,606 | 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 | $9,203 | ContriRcvdRevAndExpnssAmt |
| Interest On Sav Rev And Expnss | $296 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $296 | InterestOnSavNetInvstIncmAmt |
| Interest On Savings Adj Net Incm | $296 | InterestOnSavingsAdjNetIncmAmt |
| Dividends Rev And Expnss | $68,333 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $68,333 | DividendsNetInvstIncmAmt |
| Dividends Adj Net Incm | $68,333 | DividendsAdjNetIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $17,157 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $340,601 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $0 | CapGainNetIncmNetInvstIncmAmt |
| Gross Profit Rev And Expnss | $0 | GrossProfitRevAndExpnssAmt |
| Other Income Rev And Expnss | $623 | OtherIncomeRevAndExpnssAmt |
| Total Rev And Expnss | $95,612 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $68,629 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $68,629 | TotalAdjNetIncmAmt |
| Legal Fees Rev And Expnss | $0 | LegalFeesRevAndExpnssAmt |
| Accounting Fees Rev And Expnss | $0 | AccountingFeesRevAndExpnssAmt |
| Other Prof Fees Rev And Expnss | $0 | OtherProfFeesRevAndExpnssAmt |
| Taxes Rev And Expnss | $1,000 | TaxesRevAndExpnssAmt |
| Taxes Dsbrs Chrtbl | $1,000 | TaxesDsbrsChrtblAmt |
| Deprec And Dpltn Rev And Expnss | $0 | DeprecAndDpltnRevAndExpnssAmt |
| Other Expenses Rev And Expnss | $19,873 | OtherExpensesRevAndExpnssAmt |
| Tot Opr Expenses Rev And Expnss | $20,873 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $1,000 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $48,500 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $48,500 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $69,373 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $49,500 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $26,239 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $68,629 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $68,629 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sav And Temp Cash Invst BOY | $816,669 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $222,052 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $222,052 | SavAndTempCashInvstEOYFMVAmt |
| Rcvbl From Officers EOY | $0 | RcvblFromOfficersEOYAmt |
| Other Nts And Loans Rcvbl EOY | $0 | OtherNtsAndLoansRcvblEOYAmt |
| Corporate Stock BOY | $1,440,824 | CorporateStockBOYAmt |
| Corporate Stock EOY | $2,061,563 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $2,880,554 | CorporateStockEOYFMVAmt |
| Land Bldg Investments EOY | $0 | LandBldgInvestmentsEOYAmt |
| Other Investments EOY | $0 | OtherInvestmentsEOYAmt |
| Land EOY | $0 | LandEOYAmt |
| Other Assets BOY | $0 | OtherAssetsBOYAmt |
| Other Assets EOY | $0 | OtherAssetsEOYAmt |
| Other Assets EOYFMV | $0 | OtherAssetsEOYFMVAmt |
| Total Assets BOY | $2,257,493 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,283,615 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $3,102,606 | TotalAssetsEOYFMVAmt |
| Loans From Officers EOY | $0 | LoansFromOfficersEOYAmt |
| Mortgages And Notes Payable EOY | $0 | MortgagesAndNotesPayableEOYAmt |
| Other Liabilities BOY | $0 | OtherLiabilitiesBOYAmt |
| Other Liabilities EOY | $0 | OtherLiabilitiesEOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Retained Earning BOY | $2,257,493 | RetainedEarningBOYAmt |
| Retained Earning EOY | $2,283,615 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $2,257,493 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $2,283,615 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $2,257,493 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $2,283,615 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $2,257,493 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $26,239 | ExcessRevenueOverExpensesAmt |
| Subtotal | $2,283,732 | SubtotalAmt |
| Other Decreases | $117 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $2,283,615 | TotNetAstOrFundBalancesEOYAmt |
Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable Section4942 Tax | false | LiableSection4942TaxInd |
| Adjusted Qlfy Distri Yr1 | $68,950 | AdjustedQlfyDistriYr1Amt |
| Net Vl Noncharitable Assets Yr1 | $1,959,842 | NetVlNoncharitableAssetsYr1Amt |
| Distribution Yr1 | 0.035181 | DistributionYr1Rt |
| Adjusted Qlfy Distri Yr2 | $59,149 | AdjustedQlfyDistriYr2Amt |
| Net Vl Noncharitable Assets Yr2 | $1,481,316 | NetVlNoncharitableAssetsYr2Amt |
| Distribution Yr2 | 0.039930 | DistributionYr2Rt |
| Adjusted Qlfy Distri Yr3 | $26,207 | AdjustedQlfyDistriYr3Amt |
| Net Vl Noncharitable Assets Yr3 | $1,289,639 | NetVlNoncharitableAssetsYr3Amt |
| Distribution Yr3 | 0.020321 | DistributionYr3Rt |
| Adjusted Qlfy Distri Yr4 | $42,253 | AdjustedQlfyDistriYr4Amt |
| Net Vl Noncharitable Assets Yr4 | $1,266,497 | NetVlNoncharitableAssetsYr4Amt |
| Distribution Yr4 | 0.033362 | DistributionYr4Rt |
| Adjusted Qlfy Distri Yr5 | $27,700 | AdjustedQlfyDistriYr5Amt |
| Net Vl Noncharitable Assets Yr5 | $1,057,646 | NetVlNoncharitableAssetsYr5Amt |
| Distribution Yr5 | 0.026190 | DistributionYr5Rt |
| Total Distribution | 0.154984 | TotalDistributionRt |
| Average Distribution | 0.030997 | AverageDistributionRt |
| Net Vl Noncharitable Assets | $2,701,636 | NetVlNoncharitableAssetsAmt |
| Adj Net Vl Noncharitable Assets | $83,743 | AdjNetVlNoncharitableAssetsAmt |
| Net Investment Income Pct | $686 | NetInvestmentIncomePctAmt |
| Adj Nonchrtbl Net Invst Incm Pct | $84,429 | AdjNonchrtblNetInvstIncmPctAmt |
| Qualifying Distributions | $49,500 | QualifyingDistributionsAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $1,373 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $1,373 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $1,373 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $1,482 | EstimatedPlusOvpmtIncmTxAmt |
| Total Payments And Credits | $1,482 | TotalPaymentsAndCreditsAmt |
| Original Return Overpayment | -$1,482 | OriginalReturnOverpaymentAmt |
| Overpayment | $109 | OverpaymentAmt |
| Applied To ES Tax | $109 | AppliedToESTaxAmt |
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 | OH | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (true) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | false | PrivateOperatingFoundationInd |
| New Substantial Contributors | Yes (true) | 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 | CARLA S PARK | IndividualWithBooksNm |
| Phone | 4403249933 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5111 PEARL AVENUE | AddressLine1Txt |
| City | LORAIN | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44055 | 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 |
| Uncorrected Prior Acts | false | UncorrectedPriorActsInd |
| Undistributed Income PY | false | UndistributedIncomePYInd |
| Undistr Incm Sect4942a2 Not App | false | UndistrIncmSect4942a2NotAppInd |
| 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 |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (4 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 |
|---|---|---|---|---|---|---|---|---|
| JIM PARK | ||||||||
| 823 WOODBRIDGE CT | AMHERST | OH | 44001 | TREASURER | 1.00 | $0 | $0 | $0 |
| CARLA PARK | ||||||||
| 823 WOODBRIDGE CT | AMHERST | OH | 44001 | PRESIDENT | 1.00 | $0 | $0 | $0 |
| WILLIAM M ROWLAND | ||||||||
| 6200 ETHEL AVE | ELYRIA | OH | 44035 | TRUSTEE | 0.25 | $0 | $0 | $0 |
| KITTE TAYLOR | ||||||||
| 286 SADDLER RD | BAY VILLAGE | OH | 44140 | VICE-PRESIDENT | 0.25 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Other Employee Paid Over50k | 0 | OtherEmployeePaidOver50kCnt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
| Contractor Paid Over50k | 0 | ContractorPaidOver50kCnt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $2,307,304 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $435,474 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $2,742,778 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Adjusted Total FMV Of Unused Ast | $2,742,778 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $41,142 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $2,701,636 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $135,082 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $135,082 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $1,373 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $1,373 | TotalTaxAmt |
| Distributable Before Adj | $133,709 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $133,709 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $133,709 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $49,500 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $49,500 | QualifyingDistributionsAmt |
| Pct Sect4940e Org Net Invst Incm | $0 | PctSect4940eOrgNetInvstIncmAmt |
| Adjusted Qualifying Distri | $49,500 | AdjustedQualifyingDistriAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $133,709 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $24,676 | UndistributedIncomePYAmt |
| Excess Distribution Cyov Yr5 | $18,788 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $11,495 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $0 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $13,246 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $33,150 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $76,679 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $49,500 | QualifyingDistributionsAmt |
| Applied To Year1 | $24,676 | AppliedToYear1Amt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $24,824 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $0 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $76,679 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $76,679 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $0 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $0 | PriorYearUndistributedIncmAmt |
| Taxable1 | $0 | Taxable1Amt |
| Taxable2 | $0 | Taxable2Amt |
| Undistributed Income CY | $32,206 | UndistributedIncomeCYAmt |
| Excess Distri Cyov From Yr5 | $0 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $0 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $0 | ExcessFromYear4Amt |
| Excess From Year3 | $0 | ExcessFromYear3Amt |
| Excess From Year2 | $0 | ExcessFromYear2Amt |
| Excess From Year1 | $0 | ExcessFromYear1Amt |
| Excess From Current Year | $0 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | BILLY S ROWLAND | ContributingManagerNm |
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (9 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|
| COMMUNITY CONGREGATIONAL UNITED COC | ||||||
| 379 S MAIN STREET | AMHERST | OH | 44001 | PUBLIC | TO ENHANCE CHRISTIAN TEACHING | $5,000 |
| COLLEGE HEIGHTS BAPTIST CHURCH | ||||||
| 980 NORTH ABBE ROAD | ELYRIA | OH | 44035 | PUBLIC | TO ENHANCECHRISTIAN TEACHING | $1,000 |
| E3 PARTNERS FUND AT PURE CHARITY | ||||||
| PO BOX 1053 | SEARCY | AR | 72145 | PUBLIC | TO ENHANCECHRISTIAN TEACHING | $1,500 |
| CHURCH OF THE OPEN DOOR | ||||||
| 43275 TELEGRAPH ROAD | ELYRIA | OH | 44035 | PUBLIC | TO ENHANCECHRISTIAN TEACHING | $10,000 |
| INTERNATIONAL COOPERATING MINISTRIES | ||||||
| 1901 NORTH ARMISTEAD AVE | HAMPTON | VA | 23666 | PUBLIC | TO ENHANCECHRISTIAN TEACHING | $3,000 |
| OUR CITY GATES - ALPHA HOUSE | ||||||
| 14868 STREET RT 58 | OBERLIN | OH | 44074 | PUBLIC | TO ENHANCECHRISTIAN TEACHING | $10,000 |
| LOVE INC | ||||||
| PO BOX 1773 | ELYRIA | OH | 44036 | PUBLIC | TO ENHANCECOMMUNITY | $3,000 |
| WE CARE WE SHARE | ||||||
| 1888 E 31ST STREET | LORAIN | OH | 44055 | PUBLIC | TO ENHANCECHRISTIAN TEACHING | $5,000 |
| CHURCH OF THE REDEEMER | ||||||
| 647 REID AVE | LORAIN | OH | 44052 | PUBLIC | TO ENHANCECHRISTIAN TEACHING | $10,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $48,500 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Program Service Rev Part VII ProgramServiceRevPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | N/A | Desc |
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business | 900003 | BusinessCd |
| Unrelated Business Taxbl Incm | $296 | UnrelatedBusinessTaxblIncmAmt |
Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business | 900003 | BusinessCd |
| Unrelated Business Taxbl Incm | $68,333 | UnrelatedBusinessTaxblIncmAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business | 900003 | BusinessCd |
| Unrelated Business Taxbl Incm | $17,157 | UnrelatedBusinessTaxblIncmAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $85,786 | UnrelatedBusinessTaxblIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $85,786 | TotalIncomeProducingActyAmt |
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 | BILLY S ROWLAND IRREVOCABLE TRUST | ContributorPersonNm |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2173 NORTH RIDGE ROAD E STE C | AddressLine1Txt |
| City | LORAIN | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44055 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | $5,653 | TotalContributionsAmt |
| Person Contribution | Yes (X) | PersonContributionInd |
Gain Loss Sale Other Assets Sch GainLossSaleOtherAssetsSch
Gain Loss Sale Other Asset GainLossSaleOtherAssetGrp (9 entries)
| AssetAssetDesc | Gross Sales PriceGrossSalesPriceAmt | BasisBasisAmt | Basis MethodBasisMethodTxt | Total NetTotalNetAmt |
|---|---|---|---|---|
| MORGAN STANLEY ST COVERED SECURITIES ACCT 6539 - SEE ATTACHED | $34,983 | $38,109 | Cost | -$3,126 |
| MORGAN STANLEY LT COVERED SECURITIES ACCT 6539 - SEE ATTACHED | $73,424 | $58,955 | Cost | $14,469 |
| MORGAN STANLEY ST COVERED SECURITIES ACCT 4992 - SEE ATTACHED | $60,975 | $61,385 | Cost | -$410 |
| MORGAN STANLEY LT COVERED SECURITIES ACCT 4992 - SEE ATTACHED | $15,755 | $15,637 | $118 | |
| MORGAN STANLEY LT NONCOVERED SECURITIES ACCT 2230 - SEE ATTACHED | $3 | $161 | Cost | -$158 |
| MORGAN STANLEY ST COVERED SECURITIES ACCT 7049 - SEE ATTACHED | $46,579 | $48,551 | Cost | -$1,972 |
| MORGAN STANLEY LT COVERED SECURITIES ACCT 7049 - SEE ATTACHED | $55,044 | $50,916 | Cost | $4,128 |
| MORGAN STANLEY ST COVERED SECURITIES ACCT 7994 - SEE ATTACHED | $11,980 | $10,377 | $1,603 | |
| MORGAN STANLEY ST COVERED SECURITIES ACCT 7997 - SEE ATTACHED | $41,858 | $39,353 | Cost | $2,505 |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Stock | MORGAN STANLEY | StockNm |
| EOY Book Value | $2,061,563 | EOYBookValueAmt |
| EOYFMV | $2,880,554 | EOYFMVAmt |
Other Decreases Schedule OtherDecreasesSchedule
Other Decreases Detail OtherDecreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | NON DEDUCTIBLE EXPENSES (CEDAR FAIR K-1) | Desc |
| Amt | $117 | Amt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt |
|---|---|
| BANK SERVICE CHARGE | $19,873 |
| OFFICE EXPENSES |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CEDAR FAIR K-1 ORD GAIN | Desc |
| Revenue And Expenses Per Books | $623 | RevenueAndExpensesPerBooksAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|
| STATE FEES | ||
| US TREASURY | $1,000 | $1,000 |
Comments