JUDITH K PARSONS CHARITABLE FOUNDATION: Form 990PF, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- JUDITH K PARSONS CHARITABLE FOUNDATION (EIN 33-1101536)
- Tax period
- 2018-01-01 to 2018-12-31
- Filed
- 2019-11-05
- IRS object ID
- 201933109349100018
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2019-11-05T15:12:02-06:00 | ReturnTs |
| Tax Period End | 2018-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 233060583 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FISCHER CUNNANE & ASSOCIATES LTD | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11 TURNER LN | AddressLine1Txt |
| City | WEST CHESTER | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 193804805 | 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 | 331101536 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JUDITH K PARSONS CHARITABLE FOUNDAT | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | JUDI | BusinessNameControlTxt |
| Phone | 6103637077 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 47 COLLINS MILL RD | AddressLine1Txt |
| City | CHESTER SPRINGS | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 194252217 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GERALD J PARSONS | PersonNm |
| Person Title | TRUSTEE | PersonTitleTxt |
| Phone | 6103637077 | PhoneNum |
| Signature | 2019-10-29 | SignatureDt |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DONNA L URIAN CPA | PreparerPersonNm |
| PTIN | P00368246 | PTIN |
| Phone | 6104311003 | PhoneNum |
| Preparation | 2019-11-04 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 72.94.187.165 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-11-05 | IPDt |
| IP Tm | 15:12:02 | IPTm |
| IP Timezone | CS | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | D6865C977ACC62AB8BA3D80F2962FAC9BC710F35 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | D6865C977ACC62AB8BA3D80F2962FAC9BC710F35 | 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 | $1,904 | 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 | $4,001 | ContriRcvdRevAndExpnssAmt |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Total Rev And Expnss | $4,001 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $0 | TotalNetInvstIncmAmt |
| Other Expenses Rev And Expnss | $37 | OtherExpensesRevAndExpnssAmt |
| Tot Opr Expenses Rev And Expnss | $37 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $3,000 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $3,000 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $3,037 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $3,000 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $964 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $940 | CashBOYAmt |
| Cash EOY | $1,904 | CashEOYAmt |
| Cash EOYFMV | $1,904 | CashEOYFMVAmt |
| Total Assets BOY | $940 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,904 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $1,904 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
| Retained Earning BOY | $940 | RetainedEarningBOYAmt |
| Retained Earning EOY | $1,904 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $940 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $1,904 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $940 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $1,904 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $940 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $964 | ExcessRevenueOverExpensesAmt |
| Subtotal | $1,904 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $1,904 | TotNetAstOrFundBalancesEOYAmt |
Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable Section4942 Tax | false | LiableSection4942TaxInd |
| Net Vl Noncharitable Assets Yr1 | $970 | NetVlNoncharitableAssetsYr1Amt |
| Adjusted Qlfy Distri Yr2 | $3,000 | AdjustedQlfyDistriYr2Amt |
| Net Vl Noncharitable Assets Yr2 | $985 | NetVlNoncharitableAssetsYr2Amt |
| Distribution Yr2 | 3.045685 | DistributionYr2Rt |
| Adjusted Qlfy Distri Yr3 | $5,500 | AdjustedQlfyDistriYr3Amt |
| Net Vl Noncharitable Assets Yr3 | $3,037 | NetVlNoncharitableAssetsYr3Amt |
| Distribution Yr3 | 1.810998 | DistributionYr3Rt |
| Adjusted Qlfy Distri Yr4 | $5,500 | AdjustedQlfyDistriYr4Amt |
| Net Vl Noncharitable Assets Yr4 | $3,181 | NetVlNoncharitableAssetsYr4Amt |
| Distribution Yr4 | 1.729016 | DistributionYr4Rt |
| Adjusted Qlfy Distri Yr5 | $3,000 | AdjustedQlfyDistriYr5Amt |
| Net Vl Noncharitable Assets Yr5 | $1,786 | NetVlNoncharitableAssetsYr5Amt |
| Distribution Yr5 | 1.679731 | DistributionYr5Rt |
| Total Distribution | 8.265430 | TotalDistributionRt |
| Average Distribution | 1.653086 | AverageDistributionRt |
| Net Vl Noncharitable Assets | $2,745 | NetVlNoncharitableAssetsAmt |
| Adj Net Vl Noncharitable Assets | $4,538 | AdjNetVlNoncharitableAssetsAmt |
| Adj Nonchrtbl Net Invst Incm Pct | $4,538 | AdjNonchrtblNetInvstIncmPctAmt |
| Qualifying Distributions | $3,000 | QualifyingDistributionsAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $0 | InvestmentIncomeExciseTaxAmt |
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 | false | AtLeast5000InAssetsInd |
| Org Report Or Register State | PA | OrgReportOrRegisterStateCd |
| Org Report Or Register State | DE | OrgReportOrRegisterStateCd |
| 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 |
| Individual With Books | GERALD J PARSONS | IndividualWithBooksNm |
| Phone | 6103637077 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 47 COLLINS MILL ROAD | AddressLine1Txt |
| City | CHESTER SPRINGS | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19425 | 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 |
| 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GERALD J PARSONS | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 47 COLLINS MILL ROAD | AddressLine1Txt |
| City | CHESTER SPRINGS | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19425 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Title | TRUSTEE | TitleTxt |
| Average Hrs Per Wk Devoted To Pos | 000.00 | AverageHrsPerWkDevotedToPosRt |
| Compensation | $0 | CompensationAmt |
| Employee Benefit Program | $0 | EmployeeBenefitProgramAmt |
| Expense Account Other Allwnc | $0 | ExpenseAccountOtherAllwncAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | N/A | Description1Txt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $0 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $2,787 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $2,787 | TotalFMVOfUnusedAssetsAmt |
| Adjusted Total FMV Of Unused Ast | $2,787 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $42 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $2,745 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $137 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $137 | MinimumInvestmentReturnAmt |
| Distributable Before Adj | $137 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $137 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $137 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $3,000 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $3,000 | QualifyingDistributionsAmt |
| Adjusted Qualifying Distri | $3,000 | AdjustedQualifyingDistriAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $137 | DistributableAsAdjustedAmt |
| Excess Distribution Cyov Yr5 | $2,911 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $5,341 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $5,348 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $2,951 | ExcessDistributionCyovYr2Amt |
| Total Excess Distribution Cyov | $16,551 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $3,000 | QualifyingDistributionsAmt |
| Applied To Current Year | $137 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $2,863 | RemainingDistriFromCorpusAmt |
| Total Corpus | $19,414 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov From Yr5 | $2,911 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $16,503 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $5,341 | ExcessFromYear4Amt |
| Excess From Year3 | $5,348 | ExcessFromYear3Amt |
| Excess From Year2 | $2,951 | ExcessFromYear2Amt |
| Excess From Current Year | $2,863 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Application Submission Info ApplicationSubmissionInfoGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person | GERALD J PARSONS | RecipientPersonNm |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 47 COLLINS MILL ROAD | AddressLine1Txt |
| City | CHESTER SPRINGS | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19425 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Info And Materials | SEE ATTACHED REQUEST FOR GRANT OR DISTIBUTION. | FormAndInfoAndMaterialsTxt |
| Submission Deadlines | NONE | SubmissionDeadlinesTxt |
| Restrictions On Awards | NONE | RestrictionsOnAwardsTxt |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | IMMACULATA UNIVERSITY | BusinessNameLine1Txt |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1145 WEST KING ROAD | AddressLine1Txt |
| City | MALVERN | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19345 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Or Contribution Purpose | GENERAL FUND | GrantOrContributionPurposeTxt |
| Amt | $3,000 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $3,000 | TotalGrantOrContriPdDurYrAmt |
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 (2 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt |
|---|---|
| EXPENSES | |
| BANK CHARGES | $37 |
Comments