EVERGREEN FOUNDATION TRUST: Form 990PF, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- EVERGREEN FOUNDATION TRUST (EIN 25-6581573)
- Tax period
- 2019-01-01 to 2019-12-31
- Filed
- 2020-05-15
- IRS object ID
- 202011369349100006
- Schema version
- 2019v5.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2020-05-15T05:07:37-07:00 | ReturnTs |
| Tax Period End | 2019-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 232456491 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | St Clair & Associates PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 300 One Norwegian Plaza | AddressLine1Txt |
| City | Pottsville | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 17901 | 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 | 256581573 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Evergreen Foundation | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | EVER | BusinessNameControlTxt |
| Phone | 7179684215 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 549 Carlisle Street | AddressLine1Txt |
| City | Hanover | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 17331 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Warren F Miller Jr | PersonNm |
| Person Title | Trustee | PersonTitleTxt |
| Signature | 2020-05-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | William E Kirwan CPA | PreparerPersonNm |
| PTIN | P01277391 | PTIN |
| Phone | 5706222464 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2020-11-06 18:47:13Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $265,637 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Interest On Sav Rev And Expnss | $78 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $78 | InterestOnSavNetInvstIncmAmt |
| Interest On Savings Adj Net Incm | $78 | InterestOnSavingsAdjNetIncmAmt |
| Dividends Rev And Expnss | $8,501 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $8,501 | DividendsNetInvstIncmAmt |
| Dividends Adj Net Incm | $8,501 | DividendsAdjNetIncmAmt |
| Net Gain Sale Ast Rev And Expnss | -$1 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $22 | GrossSalesPriceAmt |
| Total Rev And Expnss | $8,578 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $8,579 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $8,579 | TotalAdjNetIncmAmt |
| Other Expenses Rev And Expnss | $325 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $325 | OtherExpensesNetInvstIncmAmt |
| Tot Opr Expenses Rev And Expnss | $325 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $325 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $0 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $0 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $325 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $325 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $0 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $8,253 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $8,254 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $8,579 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sav And Temp Cash Invst BOY | $60,015 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $67,956 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $67,956 | SavAndTempCashInvstEOYFMVAmt |
| Corporate Stock BOY | $224,295 | CorporateStockBOYAmt |
| Corporate Stock EOY | $224,607 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $197,681 | CorporateStockEOYFMVAmt |
| Total Assets BOY | $284,310 | TotalAssetsBOYAmt |
| Total Assets EOY | $292,563 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $265,637 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Capital Stock BOY | $284,310 | CapitalStockBOYAmt |
| Capital Stock EOY | $292,563 | CapitalStockEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $284,310 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $292,563 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $284,310 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $292,563 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $284,310 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $8,253 | ExcessRevenueOverExpensesAmt |
| Subtotal | $292,563 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $292,563 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Property | .297 Wabtec Corp Com | PropertyDesc |
| How Acquired | P | HowAcquiredCd |
| Acquired | 2019-02-26 | AcquiredDt |
| Sold | 2019-02-28 | SoldDt |
| Gross Sales Price | $22 | GrossSalesPriceAmt |
| Cost Or Other Basis | $23 | CostOrOtherBasisAmt |
| Gain Or Loss | -$1 | GainOrLossAmt |
| Gains Minus Excess Or Losses | -$1 | GainsMinusExcessOrLossesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | -$1 | CapitalGainNetIncomeAmt |
| Net Short Term Capital Gain Loss | -$1 | NetShortTermCapitalGainLossAmt |
Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable Section4942 Tax | false | LiableSection4942TaxInd |
| Net Vl Noncharitable Assets Yr1 | $275,938 | NetVlNoncharitableAssetsYr1Amt |
| Adjusted Qlfy Distri Yr2 | $99,955 | AdjustedQlfyDistriYr2Amt |
| Net Vl Noncharitable Assets Yr2 | $357,961 | NetVlNoncharitableAssetsYr2Amt |
| Distribution Yr2 | 0.27923 | DistributionYr2Rt |
| Net Vl Noncharitable Assets Yr3 | $353,740 | NetVlNoncharitableAssetsYr3Amt |
| Adjusted Qlfy Distri Yr4 | $148,228 | AdjustedQlfyDistriYr4Amt |
| Net Vl Noncharitable Assets Yr4 | $448,324 | NetVlNoncharitableAssetsYr4Amt |
| Distribution Yr4 | 0.33063 | DistributionYr4Rt |
| Adjusted Qlfy Distri Yr5 | $19,000 | AdjustedQlfyDistriYr5Amt |
| Net Vl Noncharitable Assets Yr5 | $514,463 | NetVlNoncharitableAssetsYr5Amt |
| Distribution Yr5 | 0.03693 | DistributionYr5Rt |
| Total Distribution | 0.646793 | TotalDistributionRt |
| Average Distribution | 0.129359 | AverageDistributionRt |
| Net Vl Noncharitable Assets | $257,447 | NetVlNoncharitableAssetsAmt |
| Adj Net Vl Noncharitable Assets | $33,303 | AdjNetVlNoncharitableAssetsAmt |
| Net Investment Income Pct | $83 | NetInvestmentIncomePctAmt |
| Adj Nonchrtbl Net Invst Incm Pct | $33,386 | AdjNonchrtblNetInvstIncmPctAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $165 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $165 | SubtotalAmt |
| Tax Based On Investment Income | $165 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $806 | EstimatedPlusOvpmtIncmTxAmt |
| Total Payments And Credits | $806 | TotalPaymentsAndCreditsAmt |
| Overpayment | $641 | OverpaymentAmt |
| Applied To ES Tax | $641 | 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 | PA | 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 |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Warren F Miller Jr | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7179684215 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 549 Carlisle Street | AddressLine1Txt |
| City | Hanover | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 173312162 | 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 |
| Acts Fail To Qlfy As Exceptions | false | ActsFailToQlfyAsExceptionsInd |
| Uncorrected Prior Acts | false | UncorrectedPriorActsInd |
| 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 (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|---|---|---|---|
| Warren F Miller Jr | ||||||
| 549 Carlisle Street | Hanover | PA | 17331 | Trustee | 0.50 | $0 |
| Warren F Miller III | ||||||
| 549 Carlisle Street | Hanover | PA | 17331 | Trustee | 0.00 | $0 |
| Cynthia A Miller | ||||||
| 549 Carlisle Street | Hanover | PA | 17331 | Trustee | 0.00 | $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 |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $197,175 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $64,193 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $261,368 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Adjusted Total FMV Of Unused Ast | $261,368 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $3,921 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $257,447 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $12,872 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $12,872 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $165 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $165 | TotalTaxAmt |
| Distributable Before Adj | $12,707 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $12,707 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $12,707 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $0 | ExpensesAndContributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $12,707 | DistributableAsAdjustedAmt |
| Excess Distribution Cyov Yr4 | $71,075 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr2 | $82,147 | ExcessDistributionCyovYr2Amt |
| Total Excess Distribution Cyov | $153,222 | TotalExcessDistributionCyovAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $12,707 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $12,707 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $140,515 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov To Next Yr | $140,515 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $58,368 | ExcessFromYear4Amt |
| Excess From Year2 | $82,147 | ExcessFromYear2Amt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | Warren F Miller Jr | ContributingManagerNm |
| Contributing Manager | Warren F Miller III | ContributingManagerNm |
| Contributing Manager | Cynthia A Miller | ContributingManagerNm |
Application Submission Info ApplicationSubmissionInfoGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person | The Evergreen Foundation | RecipientPersonNm |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 549 Carlisle Street | AddressLine1Txt |
| City | Hanover | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 173312162 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Phone | 7179684215 | RecipientPhoneNum |
| Form And Info And Materials | Letter with proof of charitable status under IRS Section 501(c)(3) and detailed explanation of grant requested. | FormAndInfoAndMaterialsTxt |
| Submission Deadlines | Anytime | SubmissionDeadlinesTxt |
| Restrictions On Awards | Charitable Entity | RestrictionsOnAwardsTxt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 1 | ExclusionCd |
| Related Or Exempt Function Incm | $78 | RelatedOrExemptFunctionIncmAmt |
Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 1 | ExclusionCd |
| Related Or Exempt Function Incm | $8,501 | RelatedOrExemptFunctionIncmAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | -$1 | RelatedOrExemptFunctionIncmAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | $8,578 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $8,578 | 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 |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Investment management Fees | Desc |
| Revenue And Expenses Per Books | $325 | RevenueAndExpensesPerBooksAmt |
| Net Investment Income | $325 | NetInvestmentIncomeAmt |
Comments