THE JOE MACPHERSON FOUNDATION INC: Form 990PF, tax year 2018

View the entire original 990 at ProPublica ↗

Organization: THE JOE MACPHERSON FOUNDATION INC (EIN 38-3779697)
Tax period: 2018-01-01 to 2018-12-31
Filed: 2019-05-31
IRS object ID: 201921519349100402
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
Investments Corp Bonds Schedule
Investments Corp Stock Schedule
Investments Other Schedule2
Other Expenses Schedule
Other Income Schedule2
Other Increases Schedule
Taxes Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2019-05-31T10:27:23-07:00	ReturnTs
Tax Period End	2018-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	832586507	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	LANG AND COMPANY	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	191 E MAIN ST STE 2A	AddressLine1Txt
City	TUSTIN	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	927804404	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	383779697	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	The Joe MacPherson Foundation Inc	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	JOEM	BusinessNameControlTxt
Phone	7143806200	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	191 E Main St	AddressLine1Txt
City	Santa Ana	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	92780	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Anne L MacPherson	PersonNm
Person Title	President & CEO	PersonTitleTxt
Signature	2019-05-31	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Richard Lang	PreparerPersonNm
PTIN	P00959932	PTIN
Phone	7143806200	PhoneNum

Field	Value	IRS element (for citing)
Tax	2018	TaxYr
Build TS	2019-02-21 02:37:17Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
FMV Assets EOY	$19,035,632	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	$2,027,753	ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss	$19,353	InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm	$19,353	InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm	$19,353	InterestOnSavingsAdjNetIncmAmt
Dividends Rev And Expnss	$359,937	DividendsRevAndExpnssAmt
Dividends Net Invst Incm	$359,937	DividendsNetInvstIncmAmt
Dividends Adj Net Incm	$359,937	DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss	$660,196	NetGainSaleAstRevAndExpnssAmt
Gross Sales Price	$9,241,918	GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm	$663,308	CapGainNetIncmNetInvstIncmAmt
Other Income Rev And Expnss	$82	OtherIncomeRevAndExpnssAmt
Total Rev And Expnss	$3,067,321	TotalRevAndExpnssAmt
Total Net Invst Incm	$1,042,598	TotalNetInvstIncmAmt
Total Adj Net Incm	$379,290	TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss	$12,973	AccountingFeesRevAndExpnssAmt
Taxes Rev And Expnss	$9,886	TaxesRevAndExpnssAmt
Taxes Net Invst Incm	$4,950	TaxesNetInvstIncmAmt
Taxes Adj Net Incm	$4,950	TaxesAdjNetIncmAmt
Other Expenses Rev And Expnss	$122,629	OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm	$122,576	OtherExpensesNetInvstIncmAmt
Other Expenses Adj Net Incm	$122,576	OtherExpensesAdjNetIncmAmt
Tot Opr Expenses Rev And Expnss	$145,488	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$127,526	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Adj Net Incm	$127,526	TotOprExpensesAdjNetIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$0	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$1,165,000	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$1,165,000	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$1,310,488	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$127,526	TotalExpensesNetInvstIncmAmt
Total Expenses Adj Net Incm	$127,526	TotalExpensesAdjNetIncmAmt
Total Expenses Dsbrs Chrtbl	$1,165,000	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	$1,756,833	ExcessRevenueOverExpensesAmt
Net Investment Income	$915,072	NetInvestmentIncomeAmt
Adjusted Net Income	$251,764	AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Sav And Temp Cash Invst BOY	$567,320	SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY	$2,197,870	SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV	$2,197,870	SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY	$3,398,209	CorporateStockBOYAmt
Corporate Stock EOY	$4,272,247	CorporateStockEOYAmt
Corporate Stock EOYFMV	$5,007,937	CorporateStockEOYFMVAmt
Corporate Bonds BOY	$975,000	CorporateBondsBOYAmt
Corporate Bonds EOY	$975,000	CorporateBondsEOYAmt
Corporate Bonds EOYFMV	$861,315	CorporateBondsEOYFMVAmt
Other Investments BOY	$11,746,147	OtherInvestmentsBOYAmt
Other Investments EOY	$11,001,508	OtherInvestmentsEOYAmt
Other Investments EOYFMV	$10,968,510	OtherInvestmentsEOYFMVAmt
Other Assets BOY	$1	OtherAssetsBOYAmt
Total Assets BOY	$16,686,677	TotalAssetsBOYAmt
Total Assets EOY	$18,446,625	TotalAssetsEOYAmt
Total Assets EOYFMV	$19,035,632	TotalAssetsEOYFMVAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind
Unrestricted BOY	$16,686,677	UnrestrictedBOYAmt
Unrestricted EOY	$18,446,625	UnrestrictedEOYAmt
Tot Net Ast Or Fund Balances BOY	$16,686,677	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$18,446,625	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$16,686,677	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$18,446,625	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$16,686,677	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	$1,756,833	ExcessRevenueOverExpensesAmt
Other Increases	$3,115	OtherIncreasesAmt
Subtotal	$18,446,625	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$18,446,625	TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (89 entries)

PropertyPropertyDesc	How AcquiredHowAcquiredCd	AcquiredAcquiredDt	SoldSoldDt	Gross Sales PriceGrossSalesPriceAmt	Cost Or Other BasisCostOrOtherBasisAmt	Gain Or LossGainOrLossAmt	Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
2175 ISHARES MSCI EAFE	P	2018-01-01	2018-01-30	$160,653	$133,829	$26,824	$26,824
173 VANGUARD TELECOMM SRVCS ETF	P	2018-01-01	2018-03-06	$15,377	$15,917	-$540	-$540
10 FIRST TR EXCHANGE TRADED FD	P	2018-03-06	2018-06-21	$1,436	$1,269	$167	$167
1359 INVESCO EMERGING MKTS SOVEREIGN DEBT	P	2018-01-01	2018-12-11	$43,516	$47,498	-$3,982	-$3,982
1221 ISHARES INC CORE MSCI EMERGING MKTS	P	2018-01-01	2018-12-06	$58,962	$66,956	-$7,994	-$7,994
18698 ISHARES TR CORE MSCI EAFE ETF	P	2018-01-01	2018-06-01	$1,116,921	$1,297,147	-$180,226	-$180,226
3800 MATERIALS SELECT SECTOR SPDR FD	P	2018-01-01	2018-06-01	$198,373	$228,705	-$30,332	-$30,332
15163 ISHARES MSCI EAFE	P	2000-01-01	2018-01-30	$1,119,992	$883,101	$236,891	$236,891
100 ISHARES TIPS BOND ETF	P	2016-03-09	2018-06-01	$11,215	$11,238	-$23	-$23
443 VANGUARD FINANCIALS ETF	P	2016-02-02	2018-06-01	$32,236	$19,167	$13,069	$13,069
445 VANGUARD INFORMATION TECH ETF	P	2016-02-02	2018-08-29	$89,811	$44,803	$45,008	$45,008
2318 VANGUARD TELECOMM SRVCS ETF	P	2000-01-01	2018-03-06	$206,029	$213,198	-$7,169	-$7,169
125 ISHARES 3-7 YEAR TRSY BOND ETF	P	2000-01-01	2018-06-01	$14,988	$15,424	-$436	-$436
251 ISHARES MBS ETF	P	2000-01-01	2018-06-01	$26,069	$27,176	-$1,107	-$1,107
3342 VANGUARD INTERMEDIATE TERM BOND ETF	P	2000-01-01	2018-06-01	$269,645	$282,410	-$12,765	-$12,765
49 ISHARES IBOXX$ HIGH YIELD CORP BONDS	P	2016-06-22	2018-06-01	$4,210	$4,117	$93	$93
221 VANGUARD ST BOND	P	2016-03-09	2018-03-06	$17,308	$17,695	-$387	-$387
1265 SPDR S&P INSURANCE ETF	P	2016-07-25	2018-06-01	$39,057	$30,415	$8,642	$8,642
1283 REAL ESTATE SELECT SECTOR SPDR	P	2016-09-23	2018-03-06	$38,951	$42,826	-$3,875	-$3,875
361 POWERSHARES PREFERRED PORT	P	2000-01-01	2018-03-06	$5,286	$5,302	-$16	-$16
14040 INVESCO EMERGING MKTS SOVEREIGN DEBT	P	2000-01-01	2018-06-01	$368,592	$398,731	-$30,139	-$30,139
6 INVESCO PREFERRED ETF	P	2015-06-17	2018-06-21	$87	$88	-$1	-$1
6304 VANECK VECTORS JP EM LOCAL CURR	P	2000-01-01	2018-06-01	$108,092	$109,118	-$1,026	-$1,026
8124 ISHARES INC CORE MSCI EMERGING MKTS	P	2000-01-01	2018-06-01	$403,304	$360,708	$42,596	$42,596
72 HEALTH CARE SELECT SPDR	P	2015-10-15	2018-01-30	$6,434	$4,940	$1,494	$1,494
3179 SECTOR SPDR CONSMRS STPL	P	2000-01-01	2018-06-01	$178,376	$161,103	$17,273	$17,273
1219 CONSUMER DISCRETIONARY SPDR	P	2000-01-01	2018-06-01	$126,726	$90,717	$36,009	$36,009
2353 SECTOR SPDR ENERGY	P	2000-01-01	2018-06-01	$160,965	$148,073	$12,892	$12,892
4013 SECTOR SPDR UTILITIES	P	2000-01-01	2018-06-01	$199,958	$188,197	$11,761	$11,761
277 PROLOGIS INC	P	2017-06-27	2018-02-07	$16,850	$16,324	$526	$526
168 AM WTR WKS CO INC	P	2018-01-01	2018-02-07	$13,214	$13,097	$117	$117
302 BROADCOM LTD	P	2018-01-01	2018-07-11	$73,581	$72,947	$634	$634
511 COMCAST CORP NEW CL A	P	2018-01-01	2018-02-28	$18,757	$19,714	-$957	-$957
1132 CAPITAL ONE FINL	P	2018-01-01	2018-12-10	$92,857	$106,823	-$13,966	-$13,966
931 DOWDUPONT INC COM	P	2018-01-01	2018-12-10	$55,236	$67,601	-$12,365	-$12,365
221 ECOLAB INC	P	2018-01-01	2018-03-09	$29,757	$29,235	$522	$522
249 FEDEX CORP DELAWARE	P	2018-01-01	2018-12-11	$46,905	$56,972	-$10,067	-$10,067
32 GARRETT MOTION INC	P	2018-01-01	2018-10-10	$495	$510	-$15	-$15
2089 HILTON WORLDWIDE HOLDINGS INC	P	2018-01-01	2018-12-10	$151,423	$164,175	-$12,752	-$12,752
1533 JPMORGAN CHASE	P	2018-01-01	2018-12-10	$155,496	$177,837	-$22,341	-$22,341
1253 MICROCHIP TECH INC	P	2018-01-01	2018-12-10	$89,403	$118,644	-$29,241	-$29,241
47 RESIDEO TECH INC	P	2018-01-01	2018-06-01	$1,024	$1,259	-$235	-$235
427 SHERWIN WILLIAMS	P	2018-01-01	2018-12-10	$167,767	$173,984	-$6,217	-$6,217
1667 SUNTRUST BKS INC	P	2018-01-01	2018-06-01	$101,820	$106,518	-$4,698	-$4,698
553 TEXAS INSTRUMENTS	P	2018-01-01	2018-10-25	$50,853	$57,279	-$6,426	-$6,426
119 AM NEW WORLD FD CL A	P	2017-12-22	2018-12-07	$7,065	$7,889	-$824	-$824
72 SECTOR SPDR ENERGY	P	2016-10-20	2018-03-06	$4,879	$5,085	-$206	-$206
50 AMERICAN TOWER REIT	P	2000-01-01	2018-02-07	$7,036	$4,978	$2,058	$2,058
776 AM WTR WKS CO INC	P	2000-01-01	2018-02-07	$61,036	$47,980	$13,056	$13,056
5 APPLE INC	P	2016-01-13	2018-02-07	$805	$501	$304	$304
297 AUTOMATIC DATE PROC	P	2015-02-05	2018-02-07	$34,206	$25,802	$8,404	$8,404
131 BLACKROCK INC	P	2000-01-01	2018-06-01	$70,288	$49,494	$20,794	$20,794
3729 COMCAST CORP NEW CL A	P	2000-01-01	2018-06-01	$141,140	$116,140	$25,000	$25,000
374 CITIGROUP INC COM NEW	P	2000-01-01	2018-06-01	$43,536	$24,914	$18,622	$18,622
40 CHUBB LTD	P	2015-02-05	2018-02-07	$5,921	$4,497	$1,424	$1,424
1553 DOWDUPONT INC COM	P	2000-01-01	2018-12-10	$83,202	$109,372	-$26,170	-$26,170
154 DANAHER COPR	P	2015-07-29	2018-02-07	$14,745	$10,603	$4,142	$4,142
563 ECOLAB INC	P	2000-01-01	2018-03-09	$75,806	$64,533	$11,273	$11,273
563 FEDEX CORP DELAWARE	P	2000-01-01	2018-06-01	$110,019	$95,520	$14,499	$14,499
5300 VANGUARD REAL ESTATE ETF	P	2000-01-01	2018-02-23	$396,489	$347,477	$49,012	$49,012
107 GARRETT MOTION INC	P	2000-01-01	2018-10-10	$1,654	$1,218	$436	$436
50 HONEYWELL INTL INC	P	2015-02-05	2018-02-07	$7,655	$5,086	$2,569	$2,569
111 HOME DEPOT	P	2015-02-05	2018-02-07	$21,420	$12,036	$9,384	$9,384
57 LOCKHEED MARTIN CORP	P	2018-07-29	2018-02-07	$19,848	$11,933	$7,915	$7,915
356 MICROSOFT CORP	P	2015-12-02	2018-02-07	$32,211	$19,879	$12,332	$12,332
184 RESIDEO TECH INC	P	2000-01-01	2018-11-13	$3,947	$3,472	$475	$475
1194 SUNTRUST BKS INC	P	2000-01-01	2018-12-10	$66,332	$70,695	-$4,363	-$4,363
1375 TEXAS INSTRUMENTS	P	2000-01-01	2018-06-01	$131,069	$98,500	$32,569	$32,569
194 THERMO FISHER SCIENTIFIC	P	2015-02-05	2018-02-07	$40,394	$24,551	$15,843	$15,843
41 UNION PACIFIC CORP	P	2016-07-11	2018-02-07	$5,364	$3,730	$1,634	$1,634
5475 AM NEW WORLD FD CL A	P	2000-01-01	2018-12-07	$325,051	$307,791	$17,260	$17,260
10313 EATON VANCE ATLANTA CAP	P	2000-01-01	2018-12-07	$291,548	$174,729	$116,819	$116,819
.422 AMERICAN NEW WORLD FD	P	2017-12-22	2018-02-06	$29	$28	$1	$1
.576 EATON VANCE ATLANTA CAPITAL	P	2017-12-05	2018-02-06	$18	$16	$2	$2
9.75 PIMCO INCOME FUND CL A	P	2018-01-01	2018-02-06	$120	$120
.744 AM GROWTH FD OF AM CL A	P	2017-12-21	2018-02-06	$38	$37	$1	$1
700 VANGUARD REAL ESTATE ETF	P	2000-01-01	2018-02-06	$51,101	$44,942	$6,159	$6,159
20000 SP500 ARN ISSUER BARC CAP	P	2017-08-24	2018-10-26	$220,000	$200,000	$20,000	$20,000
10000 SP500 ARN ISSUER BOFA CAP	P	2017-10-26	2018-12-21	$104,491	$100,000	$4,491	$4,491
10000 SP500 ARN ISSUER BOFA CAP	P	2017-04-27	2018-06-29	$110,000	$100,000	$10,000	$10,000
1000 SP500 STEPUP ISSUER BNS	P	2017-04-27	2018-05-11	$107,050	$100,000	$7,050	$7,050
10000 SX5E ARN ISSUER BOFA CAP	P	2017-04-27	2018-06-29	$95,545	$100,000	-$4,455	-$4,455
15000 R2000 ARN ISSUER IFC CAP	P	2016-12-20	2018-02-23	$171,780	$150,000	$21,780	$21,780
739 AM NEW WORLD FD CL A	P	2013-02-12	2018-06-06	$50,028	$41,185	$8,843	$8,843
1642 EATON VANCE ATLANTA CAPITAL	P	2012-04-03	2018-02-06	$49,982	$27,553	$22,429	$22,429
174 PIMCO INCOME FUND CL A	P	2000-01-01	2018-02-06	$2,138	$2,085	$53	$53
969 AM GROWTH FD OF AM CL A	P	2013-02-26	2018-02-06	$49,962	$34,564	$15,398	$15,398
Capital Gain Dividends						$138,963
Wash Sale						$3,112

Field	Value	IRS element (for citing)
Capital Gain Net Income	$663,308	CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss	-$305,807	NetShortTermCapitalGainLossAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

Field	Value	IRS element (for citing)
Liable Section4942 Tax	false	LiableSection4942TaxInd
Adjusted Qlfy Distri Yr1	$858,438	AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1	$16,686,677	NetVlNoncharitableAssetsYr1Amt
Distribution Yr1	0.05145	DistributionYr1Rt
Adjusted Qlfy Distri Yr2	$958,814	AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2	$14,818,971	NetVlNoncharitableAssetsYr2Amt
Distribution Yr2	0.06470	DistributionYr2Rt
Adjusted Qlfy Distri Yr3	$771,149	AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3	$13,476,780	NetVlNoncharitableAssetsYr3Amt
Distribution Yr3	0.05722	DistributionYr3Rt
Adjusted Qlfy Distri Yr4	$820,844	AdjustedQlfyDistriYr4Amt
Net Vl Noncharitable Assets Yr4	$11,879,609	NetVlNoncharitableAssetsYr4Amt
Distribution Yr4	0.06910	DistributionYr4Rt
Adjusted Qlfy Distri Yr5	$645,975	AdjustedQlfyDistriYr5Amt
Net Vl Noncharitable Assets Yr5	$9,841,613	NetVlNoncharitableAssetsYr5Amt
Distribution Yr5	0.06564	DistributionYr5Rt
Total Distribution	0.308102	TotalDistributionRt
Average Distribution	0.061620	AverageDistributionRt
Net Investment Income Pct	$9,151	NetInvestmentIncomePctAmt
Adj Nonchrtbl Net Invst Incm Pct	$9,151	AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions	$1,165,000	QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Domestic Org Meeting Sect4940e	Yes (X)	DomesticOrgMeetingSect4940eInd
Investment Income Excise Tax	$9,151	InvestmentIncomeExciseTaxAmt
Subtotal	$9,151	SubtotalAmt
Tax Based On Investment Income	$9,151	TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx	$7,712	EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits	$7,712	TotalPaymentsAndCreditsAmt
Form2220 Attached	Yes (X)	Form2220AttachedInd
Es Penalty	$279	EsPenaltyAmt
Tax Due	$1,718	TaxDueAmt

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
Form990 T Filed	false	Form990TFiledInd
Organization Dissolved Etc	false	OrganizationDissolvedEtcInd
Section508e Rqr Satisfied	false	Section508eRqrSatisfiedInd
At Least5000 In Assets	Yes (true)	AtLeast5000InAssetsInd
Org Report Or Register State	CA	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	Richard Lang	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	7143806200	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	191 E Main St 2A	AddressLine1Txt
City	Tustin	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	92780	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
Undistr Incm Sect4942a2 Not App	false	UndistrIncmSect4942a2NotAppInd
Business Holdings	false	BusinessHoldingsInd
Excess Business Holdings	false	ExcessBusinessHoldingsInd
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
Transactions Fail To Qlfy As Exc	false	TransactionsFailToQlfyAsExcInd
Maintained Expenditure Rspns	false	MaintainedExpenditureRspnsInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Proceeds Or Net Income	false	ProceedsOrNetIncomeInd
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
Anne L MacPherson
11572 Padia Lane	Tustin	CA	92705	Pres/CEO/Dir	20.00	$0
James MacPherson
13631 Jenet Circle	Santa Ana	CA	92705	CFO/Sec/Dir	5.00	$0
Jeffrey MacPherson
129 Palette Court	Bozeman	MT	59715	V.Pres./Dir	5.00	$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	$0	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$0	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$0	TotalFMVOfUnusedAssetsAmt
Reduction Claimed	$0	ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast	$0	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$0	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$0	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$0	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Tax Based On Investment Income	$9,151	TaxBasedOnInvestmentIncomeAmt
Total Tax	$9,151	TotalTaxAmt
Distributable Before Adj	$9,151	DistributableBeforeAdjAmt
Distributable Before Ded	$9,151	DistributableBeforeDedAmt
Distributable As Adjusted	$0	DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$1,165,000	ExpensesAndContributionsAmt
Qualifying Distributions	$1,165,000	QualifyingDistributionsAmt
Pct Sect4940e Org Net Invst Incm	$9,151	PctSect4940eOrgNetInvstIncmAmt
Adjusted Qualifying Distri	$1,155,849	AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$0	DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5	$650,500	ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4	$830,900	ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3	$773,650	ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2	$961,000	ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1	$866,150	ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov	$4,082,200	TotalExcessDistributionCyovAmt
Qualifying Distributions	$1,165,000	QualifyingDistributionsAmt
Treated As Distri From Corpus	$0	TreatedAsDistriFromCorpusAmt
Remaining Distri From Corpus	$1,165,000	RemainingDistriFromCorpusAmt
Total Corpus	$5,247,200	TotalCorpusAmt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5	$650,500	ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr	$4,596,700	ExcessDistriCyovToNextYrAmt
Excess From Year4	$830,900	ExcessFromYear4Amt
Excess From Year3	$773,650	ExcessFromYear3Amt
Excess From Year2	$961,000	ExcessFromYear2Amt
Excess From Year1	$866,150	ExcessFromYear1Amt
Excess From Current Year	$1,165,000	ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Field	Value	IRS element (for citing)
Only Contri To Preselected	Yes (X)	OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (12 entries)

Address Line1RecipientUSAddress/AddressLine1Txt	CityRecipientUSAddress/CityNm	State AbbreviationRecipientUSAddress/StateAbbreviationCd	ZIPRecipientUSAddress/ZIPCd	Recipient RelationshipRecipientRelationshipTxt	Recipient Foundation StatusRecipientFoundationStatusTxt	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt
Big BrothersBig Sisters
14131 Yorba St Ste 200	Tustin	CA	92780	None	PC	Charitable	$50,000
Second Harvest of Orange County
8014 Marine Way	Irvine	CA	92618	None	PC	Charitable	$50,000
Laura's House
999 Corporate Dr Ste 225	Ladera Ranch	CA	92694	None	PC	Charitable	$75,000
Orangewood Childrens FDN
1575 E 17th St	Santa Ana	CA	92705	None	PC	Charitable	$30,000
CASA Youth Shelter
100 West Harrison Suite 500	Seattle	WA	98119	None	PC	Charitable	$15,000
CHOC Children's Foundation
455 South Main St	Orange	CA	92868	None	PC	Charitable	$15,000
St Joseph Hospital Foundation
1100 W Stewart Drive	Orange	CA	92868	None	PC	Charitable	$50,000
Amigos De Los Ninos
PO Box 2602	La Habra	CA	90632	None	PC	Charitable	$10,000
Chapman University
One University Drive	Orange	CA	92866	None	PC	Charitable	$20,000
Cottonwood Day School
10180 Cottonwood Road	Bozeman	MT	59718	None	PC	Charitable	$40,000
Boys and Girls Club Central
250 North Golden Circle Ste 104	Santa Ana	CA	92705	None	PC	Charitable	$760,000
Pacific Symphony
17620 Fitch Suite 100	Irvine	CA	92614	None	PC	Charitable	$50,000

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$1,165,000	TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

Field	Value	IRS element (for citing)
Exclusion	1	ExclusionCd
Exclusion	$19,353	ExclusionAmt

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

Field	Value	IRS element (for citing)
Exclusion	1	ExclusionCd
Exclusion	$359,937	ExclusionAmt

Other Investment Incm Part VII OtherInvestmentIncmPartVIIGrp

Field	Value	IRS element (for citing)
Exclusion	1	ExclusionCd
Exclusion	$82	ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

Field	Value	IRS element (for citing)
Exclusion	1	ExclusionCd
Exclusion	$660,196	ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Exclusion	$1,039,568	ExclusionAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$1,039,568	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	Joe MacPherson Lead Trust	ContributorPersonNm

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	191 E Main St 2A	AddressLine1Txt
City	Tustin	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	92780	ZIPCd

Field	Value	IRS element (for citing)
Total Contributions	$2,027,753	TotalContributionsAmt
Person Contribution	Yes (X)	PersonContributionInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

Field	Value	IRS element (for citing)
Category	Auditing Fees	CategoryTxt
Amt	$12,973	Amt
Net Investment Income	$0	NetInvestmentIncomeAmt
Adjusted Net Income	$0	AdjustedNetIncomeAmt
Disbursements Charitable Prps	$0	DisbursementsCharitablePrpsAmt

Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule

Investments Corporate Bonds InvestmentsCorporateBondsGrp (9 entries)

BondBondNm	EOY Book ValueEOYBookValueAmt	EOYFMVEOYFMVAmt
R2000 Stepup Issuer CS 11/30/20	$100,000	$89,400
R2000 ARN CIBC 12/20/19	$100,000	$87,700
R2000 ARN Issuer BofA 4/26/19	$150,000	$130,740
R2000 Step-up Issuer CD 5/28/21	$100,000	$83,400
SP500 ARN BofA 12/3/18	$100,000	$100,000
SP500 ARN Issuer CIBC 8/30/19	$100,000	$90,200
SP500 Stepup Issuer BARC 6/25/21	$100,000	$90,100
SP500 ARN BNX 6/25/21	$100,000	$90,400
SX5E ARn Issuer BNS 6/25/20	$125,000	$99,375

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp (29 entries)

StockStockNm	EOY Book ValueEOYBookValueAmt	EOYFMVEOYFMVAmt
Citigroup Inc Com New	$163,997	$146,601
Microsoft Corp	$167,504	$250,573
Berkshire Hathaway Inc	$192,578	$306,270
Chubb LTD (Ace Limited)	$187,666	$189,378
American Tower Reit Inc	$124,168	$161,354
Automatic Data Processing	$149,257	$194,844
Blackrock Inc	$93,675	$90,349
Costco Wholesale	$158,036	$192,099
Danaher Corp Del	$119,409	$149,730
Disney Co	$165,979	$171,164
Home Depot Inc	$192,363	$228,521
Honeywell Intl	$187,717	$212,185
Lockheed Martin	$181,005	$184,335
Medtronic PLC	$114,345	$128,799
Thermo Fisher Scientific	$157,499	$215,286
Visa Inc	$148,643	$220,208
Apple Inc	$158,723	$210,898
Nextera Energy Inc	$107,143	$138,882
Total S.A.	$151,816	$161,967
Anthem INc	$167,414	$199,336
Humana Inc.	$165,767	$185,353
Prologis Inc.	$118,307	$110,394
Sysco Corp	$160,603	$181,965
Union Pacific Corp	$139,668	$182,740
Walmart Stores Inc	$201,502	$217,785
Alphabet Inc Cl A	$141,025	$140,025
Amazon Com Inc	$90,059	$78,102
Keurig Dr Pepper Inc	$119,666	$117,431
Comm Services Select	$46,713	$41,363

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp (26 entries)

Category Or ItemCategoryOrItemTxt	Listed At Cost Or FMVListedAtCostOrFMVCd	Book ValueBookValueAmt	EOYFMVEOYFMVAmt
American Growth Fd of Am	AT COST	$754,497	$799,229
Consumer Discretionary SPDR	AT COST	$241,176	$240,198
Health Care Select SPDR	AT COST	$249,315	$291,020
Ishares IBoxx $ Invt Grade	AT COST	$891,166	$864,427
Ishares TIPS Bond ETF	AT COST	$380,346	$365,544
Ishares 3-7 Year Trsy Bd	AT COST	$583,733	$569,730
Ishares MBS Etf	AT COST	$1,365,474	$1,321,730
Vaneck Vectors(Market Vectors Emrg Mkts)	AT COST	$66,906	$60,291
Vanguard Information	AT COST	$355,895	$399,057
Vanguard Intermediate Term Bond ETF	AT COST	$1,311,775	$1,257,963
Vanguard ST Bond Fd	AT COST	$1,143,468	$1,129,679
Sector SPDR Consumers Stpl	AT COST	$303,897	$294,524
Sector SPDR Energy	AT COST	$89,981	$72,835
Sector SPDR Industrial	AT COST	$371,856	$388,006
Sector SPDR Utilities	AT COST	$61,005	$65,515
Vanguard Financials ETF	AT COST	$382,598	$394,981
Eaton Vance Atlanta Fd Cl A	AT COST	$408,634	$500,349
Ishares Iboxx High Yield	AT COST	$185,891	$176,636
Real Estate Select SPDR	AT COST	$143,908	$136,493
Ishares Nasdaq Biotech	AT COST	$146,497	$130,952
SPDR S&P Insurance ETF	AT COST	$45,918	$48,314
SPDR Dow Jones Indust	AT COST	$686,235	$654,359
First Trust Dow Jones	AT COST	$165,904	$152,825
Invesco Preferred ETF	AT COST	$126,597	$115,855
Vanguard Materials ETF	AT COST	$166,988	$164,472
Vanguard ST Treasury ETF	AT COST	$371,848	$373,526

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDesc	Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt	Net Investment IncomeNetInvestmentIncomeAmt	Adjusted Net IncomeAdjustedNetIncomeAmt
Investment Fees	$122,576	$122,576	$122,576
Postage Mailling Expense	$53

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail

Field	Value	IRS element (for citing)
Desc	Other Investment Income	Desc
Revenue And Expenses Per Books	$82	RevenueAndExpensesPerBooksAmt

Other Increases Schedule OtherIncreasesSchedule

Other Increases Detail OtherIncreasesDetail (2 entries)

DescDesc	AmtAmt
Rounding	$3
Wash sales	$3,112

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxt	AmtAmt	Net Investment IncomeNetInvestmentIncomeAmt	Adjusted Net IncomeAdjustedNetIncomeAmt
Charitable Registry/Franchise tax	$4,936
Foreign taxes paid	$4,950	$4,950	$4,950