FOUNDATION FOR THE PROMOTION OF INDIVIDUAL OPPORTUNITY INC: Form 990PF, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
FOUNDATION FOR THE PROMOTION OF INDIVIDUAL OPPORTUNITY INC (EIN 27-4000049)
Tax period
2019-01-01 to 2019-12-31
Filed
2020-05-14
IRS object ID
202031359349101803
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 ReturnHeader

FieldValueIRS element (for citing)
Return2020-05-14T15:55:36-05:00ReturnTs
Tax Period End2019-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Foundation SourceBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1One Hollow Ln Ste 212AddressLine1Txt
CityLake SuccessCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11042ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2019-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN274000049EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1The Foundation for the Promotion ofBusinessNameLine1Txt
Business Name Line2Individual Opportunity IncBusinessNameLine2Txt
FieldValueIRS element (for citing)
In Care Of% Foundation SourceInCareOfNm
Business Name ControlFOUNBusinessNameControlTxt
Phone8008391754PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1Foundation Source 501 Silverside RdAddressLine1Txt
CityWilmingtonCityNm
State AbbreviationDEStateAbbreviationCd
ZIP198091377ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCHARLES M OBERPersonNm
Person TitlepresidentPersonTitleTxt
Phone8008391754PhoneNum
Signature2020-04-29SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJeffrey D HaskellPreparerPersonNm
PTINP01345770PTIN
Phone8008391754PhoneNum
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$958,129FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$0ContriRcvdRevAndExpnssAmt
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$166InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$166InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss$45,944DividendsRevAndExpnssAmt
Dividends Net Invst Incm$45,944DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss-$26,614NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$433,018GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$0CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$19,496TotalRevAndExpnssAmt
Total Net Invst Incm$46,110TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$0CompOfcrDirTrstRevAndExpnssAmt
Other Prof Fees Rev And Expnss$5,998OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm$5,998OtherProfFeesNetInvstIncmAmt
Taxes Rev And Expnss$913TaxesRevAndExpnssAmt
Other Expenses Rev And Expnss$8,643OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl$8,643OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$15,554TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$5,998TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$8,643TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$36,917ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$36,917ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$52,471TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$5,998TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$45,560TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$32,975ExcessRevenueOverExpensesAmt
Net Investment Income$40,112NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$41,214SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$83,368SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$83,368SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY$955,860CorporateStockBOYAmt
Corporate Stock EOY$880,731CorporateStockEOYAmt
Corporate Stock EOYFMV$874,761CorporateStockEOYFMVAmt
Total Assets BOY$997,074TotalAssetsBOYAmt
Total Assets EOY$964,099TotalAssetsEOYAmt
Total Assets EOYFMV$958,129TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Retained Earning BOY$997,074RetainedEarningBOYAmt
Retained Earning EOY$964,099RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$997,074TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$964,099TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$997,074TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$964,099TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$997,074TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$32,975ExcessRevenueOverExpensesAmt
Subtotal$964,099SubtotalAmt
Tot Net Ast Or Fund Balances EOY$964,099TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp

FieldValueIRS element (for citing)
PropertyPublicly-traded SecuritiesPropertyDesc
Gross Sales Price$433,018GrossSalesPriceAmt
Cost Or Other Basis$459,632CostOrOtherBasisAmt
Gain Or Loss-$26,614GainOrLossAmt
Gains Minus Excess Or Losses-$26,614GainsMinusExcessOrLossesAmt
FieldValueIRS element (for citing)
Capital Gain Net Income-$26,614CapitalGainNetIncomeAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxfalseLiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$39,803AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$916,701NetVlNoncharitableAssetsYr1Amt
Distribution Yr10.04342DistributionYr1Rt
Adjusted Qlfy Distri Yr2$54,702AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2$962,656NetVlNoncharitableAssetsYr2Amt
Distribution Yr20.056824DistributionYr2Rt
Adjusted Qlfy Distri Yr3$48,540AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3$944,441NetVlNoncharitableAssetsYr3Amt
Distribution Yr30.051395DistributionYr3Rt
Adjusted Qlfy Distri Yr4$50,818AdjustedQlfyDistriYr4Amt
Net Vl Noncharitable Assets Yr4$1,006,061NetVlNoncharitableAssetsYr4Amt
Distribution Yr40.050512DistributionYr4Rt
Adjusted Qlfy Distri Yr5$53,238AdjustedQlfyDistriYr5Amt
Net Vl Noncharitable Assets Yr5$1,086,667NetVlNoncharitableAssetsYr5Amt
Distribution Yr50.048992DistributionYr5Rt
Total Distribution0.251143TotalDistributionRt
Average Distribution0.050229AverageDistributionRt
Net Vl Noncharitable Assets$932,875NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$46,857AdjNetVlNoncharitableAssetsAmt
Net Investment Income Pct$401NetInvestmentIncomePctAmt
Adj Nonchrtbl Net Invst Incm Pct$47,258AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$45,560QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$802InvestmentIncomeExciseTaxAmt
Subtotal$802SubtotalAmt
Tax Based On Investment Income$802TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$800EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$800TotalPaymentsAndCreditsAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Tax Due$2TaxDueAmt

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 StateDEOrgReportOrRegisterStateCd
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

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1Foundation SourceBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8008391754PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1501 Silverside Road Suite 123AddressLine1Txt
CityWilmingtonCityNm
State AbbreviationDEStateAbbreviationCd
ZIP198091377ZIPCd
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 (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
Charles M Ober
Foundation Source 501 Silverside RdWilmingtonDE198091377Pres, Dir, Sec1.0$0$0$0
Jacqueline Ober
Foundation Source 501 Silverside RdWilmingtonDE198091377VP1.0$0$0$0
FieldValueIRS element (for citing)
Summary Of Direct Chrtbl ActySummaryOfDirectChrtblActyGrp
Sum Of Program Related InvstSumOfProgramRelatedInvstGrp

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$899,731AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$47,350AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$947,081TotalFMVOfUnusedAssetsAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$947,081AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$14,206CashDeemedCharitableAmt
Net Vl Noncharitable Assets$932,875NetVlNoncharitableAssetsAmt
Minimum Investment Return$46,644MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$46,644MinimumInvestmentReturnAmt
Tax Based On Investment Income$802TaxBasedOnInvestmentIncomeAmt
Total Tax$802TotalTaxAmt
Distributable Before Adj$45,842DistributableBeforeAdjAmt
Distributable Before Ded$45,842DistributableBeforeDedAmt
Distributable As Adjusted$45,842DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$45,560ExpensesAndContributionsAmt
Program Related Invst Total$0ProgramRelatedInvstTotalAmt
Charitable Assets Acquis Paid$0CharitableAssetsAcquisPaidAmt
Set Aside Suitability Test$0SetAsideSuitabilityTestAmt
Set Aside Cash Distri Test$0SetAsideCashDistriTestAmt
Qualifying Distributions$45,560QualifyingDistributionsAmt
Adjusted Qualifying Distri$45,560AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$45,842DistributableAsAdjustedAmt
Undistributed Income PY$44,660UndistributedIncomePYAmt
Prior Year12017PriorYear1Yr
Prior Year22016PriorYear2Yr
Prior Year32015PriorYear3Yr
Qualifying Distributions$45,560QualifyingDistributionsAmt
Applied To Year1$44,660AppliedToYear1Amt
Applied To Current Year$900AppliedToCurrentYearAmt
Remaining Distri From Corpus$0RemainingDistriFromCorpusAmt
Total Corpus$0TotalCorpusAmt
Undistributed Income CY$44,942UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$0ExcessDistriCyovToNextYrAmt
Excess From Current Year$0ExcessFromCurrentYearAmt
FieldValueIRS element (for citing)
Private Operating FoundationsPrivateOperatingFoundationsGrp

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerCharles M OberContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (6 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
BIG LIFE FOUNDATION USA
1715 N HERON DRRIDGEFIELDWA98642N/APCWildlife Scholarship fund$17,000
CHI PSI EDUCATIONAL TRUST INC
45 RUTLEDGE STNASHVILLETN37210N/APCGeneral & Unrestricted$3,000
CHI PSI EDUCATIONAL TRUST INC
45 RUTLEDGE STNASHVILLETN37210N/APCFence and WiFi Project$3,000
OPERATION HOMEFRONT INC
1355 CENTRAL PKWY S STE 100SAN ANTONIOTX78232N/APCGeneral & Unrestricted$5,917
TEACH FOR AMERICA
2601 N HOWARD ST STE 300BALTIMOREMD21218N/APCGeneral & Unrestricted$5,000
VIRGIN ISLANDS MONTESSORI SCHOOL INC
6936 VESSUP LNST THOMASVI00802N/APCGeneral & Unrestricted$3,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$36,917TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

FieldValueIRS element (for citing)
Fees Contracts From Govt AgFeesContractsFromGovtAgGrp
Membership Dues And AssmntMembershipDuesAndAssmntGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$166ExclusionAmt

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$45,944ExclusionAmt
FieldValueIRS element (for citing)
Net Rntl Incm Re Debt Fincd PropNetRntlIncmReDebtFincdPropGrp
Net Rntl Incm Re Not Debt Fincd PropNetRntlIncmReNotDebtFincdProp
Net Rental Income Personal PropNetRentalIncomePersonalPropGrp
Other Investment Incm Part VIIOtherInvestmentIncmPartVIIGrp

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion-$26,614ExclusionAmt
FieldValueIRS element (for citing)
Net Income Loss From Special EvtNetIncomeLossFromSpecialEvtGrp
Gross Profit Loss Sls Of InvntryGrossProfitLossSlsOfInvntryGrp

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$19,496ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$19,496TotalIncomeProducingActyAmt

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

Depreciation Schedule DepreciationSchedule

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp (10 entries)

StockStockNmEOY Book ValueEOYBookValueAmtEOYFMVEOYFMVAmt
BNY MELLON GLOBAL EQUITY INCOM$103,231$109,621
CALAMOS STRATEGIC TOTAL RETURN$51,646$55,053
COHEN & STEERS INFRASTUCTURE F$132,556$131,734
COHEN AND STEERS REALTY INCOME$58,552$64,548
DOUBLELINE CORE FIXED INCOME I$100,000$102,595
FEDERATED STRAT VAL FD IS$191,103$179,609
H Q HEALTHCARE SBI$53,730$46,709
LOOMIS SAYLES BOND FUND$75,099$75,866
MAINGATE MLP FUND CL I$14,814$9,850
PIMCO INCOME FUND P CLASS$100,000$99,176

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
Administrative Fees$8,618$8,618
State or Local Filing Fees$25$25

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryInvestment Management ServicesCategoryTxt
Amt$5,998Amt
Net Investment Income$5,998NetInvestmentIncomeAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxtAmtAmt
990-PF Estimated Tax for 2019$800
990-PF Excise Tax for 2018$113

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