FIVE ARTS FOUNDATION: Form 990PF, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- FIVE ARTS FOUNDATION (EIN 81-6644155)
- Tax period
- 2018-01-01 to 2018-12-31
- Filed
- 2019-11-14
- IRS object ID
- 201913189349100521
- Schema version
- 2018v3.1
- 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
- Accounting Fees Schedule
- General Explanation Attachment
- Legal Fees Schedule
- Other Assets Schedule
- Other Expenses Schedule
- Other Professional Fees Schedule
- Substantial Contributors Sch
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2019-11-14T11:11:47-06:00 | ReturnTs |
| Tax Period End | 2018-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 942186350 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CALEGARI & MORRIS ACCOUNTANTS | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 650 CALIFORNIA ST 3RD FLOOR | AddressLine1Txt |
| City | SAN FRANCISCO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94108 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2018-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 816644155 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FIVE ARTS FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | FIVE | BusinessNameControlTxt |
| Phone | 4156471340 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 460908 | AddressLine1Txt |
| City | OAKVILLE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94146 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | HELEN BERGGRUEN | PersonNm |
| Person Title | TRUSTEE | PersonTitleTxt |
| Phone | 4156471340 | PhoneNum |
| Signature | 2019-11-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KATHLEEN BURRY | PreparerPersonNm |
| PTIN | P00394887 | PTIN |
| Phone | 4159818766 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 12.2.150.130 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-11-12 | IPDt |
| IP Tm | 14:20:28 | IPTm |
| IP Timezone | PS | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 4083F0561CFF316285026709C931889A96A7FD03 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 1146376CAD93BC246059DB3707CA958DCFB97545 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2020-03-31 21:24:44Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $73,626 | 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 | $270,712 | ContriRcvdRevAndExpnssAmt |
| Interest On Sav Rev And Expnss | $280 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $280 | InterestOnSavNetInvstIncmAmt |
| Dividends Rev And Expnss | $500 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $500 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | -$4,188 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $255,991 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $112,285 | CapGainNetIncmNetInvstIncmAmt |
| Total Rev And Expnss | $267,304 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $113,065 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $0 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $0 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $0 | CompOfcrDirTrstDsbrsChrtblAmt |
| Legal Fees Rev And Expnss | $17,754 | LegalFeesRevAndExpnssAmt |
| Legal Fees Net Invst Incm | $0 | LegalFeesNetInvstIncmAmt |
| Legal Fees Dsbrs Chrtbl | $17,754 | LegalFeesDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $6,965 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $3,482 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $3,483 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $394 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $244 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $150 | OtherProfFeesDsbrsChrtblAmt |
| Taxes Rev And Expnss | $85 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $0 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $85 | TaxesDsbrsChrtblAmt |
| Occupancy Rev And Expnss | $25,567 | OccupancyRevAndExpnssAmt |
| Occupancy Net Invst Incm | $0 | OccupancyNetInvstIncmAmt |
| Occupancy Dsbrs Chrtbl | $25,567 | OccupancyDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $38,952 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $0 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $38,952 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $89,717 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $3,726 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $85,991 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $231,925 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $231,925 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $321,642 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $3,726 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $317,916 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$54,338 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $109,339 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $127,964 | CashBOYAmt |
| Cash EOY | $68,168 | CashEOYAmt |
| Cash EOYFMV | $68,168 | CashEOYFMVAmt |
| Other Assets BOY | $0 | OtherAssetsBOYAmt |
| Other Assets EOY | $5,458 | OtherAssetsEOYAmt |
| Other Assets EOYFMV | $5,458 | OtherAssetsEOYFMVAmt |
| Total Assets BOY | $127,964 | TotalAssetsBOYAmt |
| Total Assets EOY | $73,626 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $73,626 | TotalAssetsEOYFMVAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
| Capital Stock BOY | $0 | CapitalStockBOYAmt |
| Capital Stock EOY | $0 | CapitalStockEOYAmt |
| Additional Paid In Capital BOY | $0 | AdditionalPaidInCapitalBOYAmt |
| Additional Paid In Capital EOY | $0 | AdditionalPaidInCapitalEOYAmt |
| Retained Earning BOY | $127,964 | RetainedEarningBOYAmt |
| Retained Earning EOY | $73,626 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $127,964 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $73,626 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $127,964 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $73,626 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $127,964 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$54,338 | ExcessRevenueOverExpensesAmt |
| Other Increases | $0 | OtherIncreasesAmt |
| Subtotal | $73,626 | SubtotalAmt |
| Other Decreases | $0 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $73,626 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Property | PUBLICLY TRADED SECURITIES | PropertyDesc |
| Acquired | 2018-06-18 | AcquiredDt |
| Sold | 2018-06-21 | SoldDt |
| Gross Sales Price | $255,991 | GrossSalesPriceAmt |
| Cost Or Other Basis | $143,706 | CostOrOtherBasisAmt |
| Gain Or Loss | $112,285 | GainOrLossAmt |
| Gains Minus Excess Or Losses | $112,285 | GainsMinusExcessOrLossesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $112,285 | CapitalGainNetIncomeAmt |
Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable Section4942 Tax | 0 | LiableSection4942TaxInd |
| Adjusted Qlfy Distri Yr1 | $203,110 | AdjustedQlfyDistriYr1Amt |
| Net Vl Noncharitable Assets Yr1 | $125,012 | NetVlNoncharitableAssetsYr1Amt |
| Distribution Yr1 | 1.624724 | DistributionYr1Rt |
| Adjusted Qlfy Distri Yr2 | $214,000 | AdjustedQlfyDistriYr2Amt |
| Net Vl Noncharitable Assets Yr2 | $12,987 | NetVlNoncharitableAssetsYr2Amt |
| Distribution Yr2 | 16.478016 | DistributionYr2Rt |
| Total Distribution | 18.102740 | TotalDistributionRt |
| Average Distribution | 9.051370 | AverageDistributionRt |
| Net Vl Noncharitable Assets | $172,913 | NetVlNoncharitableAssetsAmt |
| Adj Net Vl Noncharitable Assets | $1,565,100 | AdjNetVlNoncharitableAssetsAmt |
| Net Investment Income Pct | $1,093 | NetInvestmentIncomePctAmt |
| Adj Nonchrtbl Net Invst Incm Pct | $1,566,193 | AdjNonchrtblNetInvstIncmPctAmt |
| Qualifying Distributions | $317,916 | QualifyingDistributionsAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $2,187 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $2,187 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $2,187 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $2,672 | EstimatedPlusOvpmtIncmTxAmt |
| Extsn Request Income Tax Paid | $3,000 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $5,672 | TotalPaymentsAndCreditsAmt |
| Form2220 Attached | Yes (X) | Form2220AttachedInd |
| Es Penalty | $0 | EsPenaltyAmt |
| Overpayment | $3,485 | OverpaymentAmt |
| Applied To ES Tax | $3,485 | AppliedToESTaxAmt |
| Refund | $0 | RefundAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | 0 | LegislativePoliticalActyInd |
| More Than100 Spent | 0 | MoreThan100SpentInd |
| Form1120 POL Filed | 0 | Form1120POLFiledInd |
| Section4955 Organization Tax | $0 | Section4955OrganizationTaxAmt |
| Section4955 Managers Tax | $0 | Section4955ManagersTaxAmt |
| Tax Reimbursed | $0 | TaxReimbursedAmt |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | 0 | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (1) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (1) | AtLeast5000InAssetsInd |
| Org Report Or Register State | CA | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (1) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | 0 | PrivateOperatingFoundationInd |
| New Substantial Contributors | Yes (1) | NewSubstantialContributorsInd |
| Own Controlled Entity | 0 | OwnControlledEntityInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (1) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
| Individual With Books | HELEN BERGGRUEN | IndividualWithBooksNm |
| Phone | 4156471340 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 460908 | AddressLine1Txt |
| City | SAN FRANCISCO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94146 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | 0 | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | 0 | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | 0 | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | 0 | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | 0 | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | 0 | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | 0 | PaymentToGovernmentOfficialInd |
| Uncorrected Prior Acts | 0 | UncorrectedPriorActsInd |
| Undistributed Income PY | 0 | UndistributedIncomePYInd |
| Business Holdings | 0 | BusinessHoldingsInd |
| Jeopardy Investments | 0 | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | 0 | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | 0 | InfluenceLegislationInd |
| Influence Election | 0 | InfluenceElectionInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Noncharitable Purpose | 0 | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 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 |
|---|---|---|---|---|---|---|---|---|
| HELEN BERGGRUEN | ||||||||
| PO BOX 460908 | SAN FRANCISO | CA | 94146 | TRUSTEE | 1.00 | $0 | $0 | $0 |
| HILARY RAND | ||||||||
| PO BOX 460908 | SAN FRANCISO | CA | 94146 | TRUSTEE | 1.00 | $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 |
Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | THE ACTIVITIES OF THE FOUNDATION ARE LIMITED TO GRANT MAKING. | Description1Txt |
| Expenses1 | $0 | Expenses1Amt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $713 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $174,833 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $175,546 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $175,546 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $2,633 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $172,913 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $8,646 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $8,646 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $2,187 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $2,187 | TotalTaxAmt |
| Distributable Before Adj | $6,459 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $6,459 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $6,459 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $317,916 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $317,916 | QualifyingDistributionsAmt |
| Pct Sect4940e Org Net Invst Incm | $0 | PctSect4940eOrgNetInvstIncmAmt |
| Adjusted Qualifying Distri | $317,916 | AdjustedQualifyingDistriAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $6,459 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr1 | $199,367 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $199,367 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $317,916 | QualifyingDistributionsAmt |
| Applied To Year1 | $0 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $6,459 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $311,457 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $510,824 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $0 | PriorYearUndistributedIncmAmt |
| Prior Year Deficiency Or Tax | $0 | PriorYearDeficiencyOrTaxAmt |
| Taxable1 | $0 | Taxable1Amt |
| Taxable2 | $0 | Taxable2Amt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Corpus Distri170b1 E Or4942g3 | $0 | CorpusDistri170b1EOr4942g3Amt |
| Excess Distri Cyov From Yr5 | $0 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $510,824 | ExcessDistriCyovToNextYrAmt |
| Excess From Year1 | $199,367 | ExcessFromYear1Amt |
| Excess From Current Year | $311,457 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | HELEN BERGGRUEN | ContributingManagerNm |
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (14 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|
| COMMUNITY MUSIC CENTER | ||||||
| 544 CAPP STREET | SAN FRANCISCO | CA | 94110 | PC | CAMPAIGN FOR COMMUNITY MUSIC CENTER | $20,000 |
| MEROLA OPERA PROGRAM | ||||||
| 601 VAN NESS AVE SUITE S | SAN FRANCISCO | CA | 94102 | PC | GENERAL SUPPORT | $2,925 |
| MEROLA OPERA PROGRAM | ||||||
| 601 VAN NESS AVE SUITE S | SAN FRANCISCO | CA | 94102 | PC | GENERAL SUPPORT | $4,500 |
| METROPOLITAN OPERA | ||||||
| LINCOLN CENTER | NEW YORK | NY | 10023 | PC | GENERAL SUPPORT | $1,000 |
| NAPA VALLEY COMMUNITY FOUNDATION | ||||||
| 3299 CLAREMONT WAY SUITE 2 | NAPA | CA | 94558 | PC | FIVE ARTS DONOR ADVISED FUND | $50,000 |
| METROPOLITAN OPERA | ||||||
| LINCOLN CENTER | NEW YORK | NY | 10023 | PC | GENERAL SUPPORT | $12,500 |
| SAN FRANCISCO OPERA | ||||||
| 301 VAN NESS AVE | SAN FRANCISCO | CA | 94102 | PC | GENERAL SUPPORT | $60,000 |
| SAN FRANCISCO OPERA | ||||||
| 301 VAN NESS AVE | SAN FRANCISCO | CA | 94102 | PC | ADLER FELLOW SPONSORSHIP | $30,000 |
| SAN FRANCISCO PERFORMANCES | ||||||
| 500 SUTTER STREET STE 710 | SAN FRANCISCO | CA | 94102 | PC | GENERAL SUPPORT | $10,000 |
| SAN FRANCISCO SYMPHONY | ||||||
| 201 VAN NESS | SAN FRANCISCO | CA | 94102 | PC | SYMPHONY FUND | $2,500 |
| SAN FRANCISCO OPERA | ||||||
| 301 VAN NESS AVE | SAN FRANCISCO | CA | 94102 | PC | ROBERTO DEVEREAUX | $20,000 |
| SAN FRANCISCO CONSERVATORY OF MUSIC | ||||||
| 50 OAK STREET | SAN FRANCISCO | CA | 94102 | PC | PATRICIA RACETTE'S MASTER CLASS | $15,000 |
| WEST EDGE OPERA | ||||||
| 1700 SHATTUCK AVENUE 312 | BERKELEY | CA | 94709 | PC | GENERAL SUPPORT | $2,000 |
| PACIFIC SINGERS & ACTORS WORKSHOP | ||||||
| 1245 21ST AVE | SAN FRANCISCO | CA | 94122 | PC | GENERAL SUPPORT | $1,500 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $231,925 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $280 | ExclusionAmt |
Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $500 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | -$4,188 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | -$3,408 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | -$3,408 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | 0 | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | 0 | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | 0 | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | 0 | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | 0 | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | 0 | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | 0 | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | 0 | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | 0 | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | 0 | RelationshipsNonchrtblEOInd |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp (4 entries)
| ContributorContributorNum | Address Line1ContributorUSAddress/AddressLine1Txt | CityContributorUSAddress/CityNm | State AbbreviationContributorUSAddress/StateAbbreviationCd | ZIPContributorUSAddress/ZIPCd | Total ContributionsTotalContributionsAmt | Noncash ContributionNoncashContributionInd | Person ContributionPersonContributionInd |
|---|---|---|---|---|---|---|---|
| HELEN BERGGRUEN | |||||||
| 1 | PO BOX 460908 | SAN FRANCISCO | CA | 94146 | $32,928 | Yes (X) | |
| HELEN BERGGRUEN | |||||||
| 2 | PO BOX 460908 | SAN FRANCISCO | CA | 94146 | $85,798 | Yes (X) | |
| HELEN BERGGRUEN | |||||||
| 3 | PO BOX 460908 | SAN FRANCISCO | CA | 94146 | $141,453 | Yes (X) | |
| HELEN BERGGRUEN | |||||||
| 4 | PO BOX 460908 | SAN FRANCISCO | CA | 94146 | $10,533 | Yes (X) | |
Non Cash Property Contribution NonCashPropertyContributionGrp (3 entries)
| ContributorContributorNum | Noncash PropertyNoncashPropertyDesc | Fair Market ValueFairMarketValueAmt | ReceivedReceivedDt |
|---|---|---|---|
| 1 | 662 SHS OF COMMON STOCK: CREE INC. | $32,928 | 2018-06-18 |
| 2 | 873 SHS OF COMMON STOCK: TE CONNECTIVITY LTD. | $85,798 | 2018-06-18 |
| 3 | 555 SHS OF COMMON STOCK: UNITED HEALTH GROUP, INC. | $141,453 | 2018-06-18 |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | TAX PREPARATION FEES | CategoryTxt |
| Amt | $6,965 | Amt |
| Net Investment Income | $3,482 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $3,483 | DisbursementsCharitablePrpsAmt |
General Explanation Attachment GeneralExplanationAttachment
General Explanation GeneralExplanationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | CONTRIBUTION RECEIVED | IdentifierTxt |
| Form And Line Reference | FOME 990-PF, LINE 1 - CONTRIBUTION | FormAndLineReferenceDesc |
| Medium Explanation | HELEN BERGGRUEN REVOCABLE TRUST CONTRIBUTED THE FOLLOWING SECURITIES ON 6/18/2018:662 SHS OF CREE INC.873 SHS OF TE CONNECTIVITY LTD555 SHS OF UNITED HEALTH GROUP INC.HELEN BERGGRUEN CONTRIBUTED $10,533 IN CASH DURING 2018.NO GIFTS AND/OR SERVICES OR ANY OTHER COMPENSATION WAS RECEIVED IN CONNECTION WITH THESE CONTRIBUTIONS. | MediumExplanationTxt |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | LEGAL FEES | CategoryTxt |
| Legal Fees | $17,754 | LegalFeesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $17,754 | DisbursementsCharitablePrpsAmt |
Other Assets Schedule OtherAssetsSchedule
Other Assets Schedule OtherAssetsScheduleGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DEPOSIT | Desc |
| EOY Book Value | $5,458 | EOYBookValueAmt |
| EOYFMV | $5,458 | EOYFMVAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (6 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| CONTRACTORS | $9,375 | $0 | $9,375 |
| EQUIPMENT AND SUPPLIES | $18,713 | $0 | $18,713 |
| INSURANCE | $4,473 | $0 | $4,473 |
| JANITORIAL | $540 | $0 | $540 |
| UTILITIES | $1,865 | $0 | $1,865 |
| WEBSITE | $3,986 | $0 | $3,986 |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| ANNUAL FOUNDATION SERVICE FEE | $150 | $0 | $150 |
| BANK COMMISSIONS | $244 | $244 | $0 |
Substantial Contributors Sch SubstantialContributorsSch
Substantial Contributor Detail SubstantialContributorDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | HELEN BERGGRUEN | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 460908 | AddressLine1Txt |
| City | SAN FRANCISCO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94146 | ZIPCd |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| FRANCHISE TAX | $10 | $0 | $10 |
| ATTORNEY GENERAL ANNUAL REGISTRATION FEES | $75 | $0 | $75 |
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