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WILLIAM AND PAMELA AYER FOUNDATION TR AGREEMENT: Form 990PF, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
WILLIAM AND PAMELA AYER FOUNDATION TR AGREEMENT (EIN 46-6434173)
Tax period
2018-01-01 to 2018-12-31
Filed
2019-05-10
IRS object ID
201931309349101613
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

FieldValueIRS element (for citing)
Return2019-05-10T08:56:07-07:00ReturnTs
Tax Period End2018-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN942425083PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Little & Company CPASBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11294 Kifer Rd Ste 708AddressLine1Txt
CitySunnyvaleCityNm
State AbbreviationCAStateAbbreviationCd
ZIP940865314ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2018-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN466434173EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1WILLIAM & PAMELA AYER FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlWILLBusinessNameControlTxt
Phone2062954510PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line115829 SE 56TH PLACEAddressLine1Txt
CityBELLEVUECityNm
State AbbreviationWAStateAbbreviationCd
ZIP98006ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonWilliam S AyerPersonNm
Person TitleTrusteePersonTitleTxt
Signature2019-05-10SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonWILLIAM L LITTLEPreparerPersonNm
PTINP00136064PTIN
Phone4082453921PhoneNum
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2019-02-21 02:37:17ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$3,401,302FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$3,460ContriRcvdRevAndExpnssAmt
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Dividends Rev And Expnss$96,126DividendsRevAndExpnssAmt
Dividends Net Invst Incm$96,126DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$141,806NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$319,308GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$141,806CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$241,392TotalRevAndExpnssAmt
Total Net Invst Incm$237,932TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss$3,460AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$3,460AccountingFeesNetInvstIncmAmt
Taxes Rev And Expnss$703TaxesRevAndExpnssAmt
Taxes Net Invst Incm$703TaxesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss$4,163TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$4,163TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$250,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$250,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$254,163TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$4,163TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$250,000TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$12,771ExcessRevenueOverExpensesAmt
Net Investment Income$233,769NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$359,450SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$56,251SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$56,251SavAndTempCashInvstEOYFMVAmt
Other Investments BOY$3,015,585OtherInvestmentsBOYAmt
Other Investments EOY$3,306,013OtherInvestmentsEOYAmt
Other Investments EOYFMV$3,345,051OtherInvestmentsEOYFMVAmt
Total Assets BOY$3,375,035TotalAssetsBOYAmt
Total Assets EOY$3,362,264TotalAssetsEOYAmt
Total Assets EOYFMV$3,401,302TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind
Unrestricted BOY$3,375,035UnrestrictedBOYAmt
Unrestricted EOY$3,362,264UnrestrictedEOYAmt
Tot Net Ast Or Fund Balances BOY$3,375,035TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$3,362,264TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$3,375,035TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$3,362,264TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$3,375,035TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$12,771ExcessRevenueOverExpensesAmt
Subtotal$3,362,264SubtotalAmt
Tot Net Ast Or Fund Balances EOY$3,362,264TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (3 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdAcquiredAcquiredDtSoldSoldDtGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
1628.443 SH WELLINGTON FUND ADMIRALP2014-05-152018-09-12$120,000$108,474$11,526$11,526
2920.774 SH LIFESTRATEGY MOD GROWTHP2014-05-152018-09-12$80,000$69,028$10,972$10,972
Capital Gain Dividends$119,308
FieldValueIRS element (for citing)
Capital Gain Net Income$141,806CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$4,675InvestmentIncomeExciseTaxAmt
Subtotal$4,675SubtotalAmt
Tax Based On Investment Income$4,675TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$6,536EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$6,536TotalPaymentsAndCreditsAmt
Overpayment$1,861OverpaymentAmt
Applied To ES Tax$1,861AppliedToESTaxAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Form990 T FiledfalseForm990TFiledInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateWAOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1William L LittleBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4082453921PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line11294 KIFER ROAD SUITE 708AddressLine1Txt
CitySunnyvaleCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94086ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Acts Fail To Qlfy As ExceptionsfalseActsFailToQlfyAsExceptionsInd
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYfalseUndistributedIncomePYInd
Undistr Incm Sect4942a2 Not AppfalseUndistrIncmSect4942a2NotAppInd
Business HoldingsfalseBusinessHoldingsInd
Excess Business HoldingsfalseExcessBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Transactions Fail To Qlfy As ExcfalseTransactionsFailToQlfyAsExcInd
Maintained Expenditure RspnsfalseMaintainedExpenditureRspnsInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Proceeds Or Net IncomefalseProceedsOrNetIncomeInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
William S Ayer
15829 SE 56th PlaceBellevueWA98006Trustee2.00$0
PAMELA L AYER
15829 SE 56th PlaceBellevueWA98006Trustee2.00$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$3,655,347AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$101,408AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$3,756,755TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$3,756,755AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$56,351CashDeemedCharitableAmt
Net Vl Noncharitable Assets$3,700,404NetVlNoncharitableAssetsAmt
Minimum Investment Return$185,020MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$185,020MinimumInvestmentReturnAmt
Tax Based On Investment Income$4,675TaxBasedOnInvestmentIncomeAmt
Total Tax$4,675TotalTaxAmt
Distributable Before Adj$180,345DistributableBeforeAdjAmt
Distributable Before Ded$180,345DistributableBeforeDedAmt
Distributable As Adjusted$180,345DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$250,000ExpensesAndContributionsAmt
Qualifying Distributions$250,000QualifyingDistributionsAmt
Adjusted Qualifying Distri$250,000AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$180,345DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$215,531ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$248,002ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$294,749ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$308,533ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$548,025ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$1,614,840TotalExcessDistributionCyovAmt
Qualifying Distributions$250,000QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$180,345AppliedToCurrentYearAmt
Remaining Distri From Corpus$69,655RemainingDistriFromCorpusAmt
Total Corpus$1,684,495TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$215,531ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$1,468,964ExcessDistriCyovToNextYrAmt
Excess From Year4$248,002ExcessFromYear4Amt
Excess From Year3$294,749ExcessFromYear3Amt
Excess From Year2$308,533ExcessFromYear2Amt
Excess From Year1$548,025ExcessFromYear1Amt
Excess From Current Year$69,655ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerWilliam S AyerContributingManagerNm
Contributing ManagerPAMELA L AYERContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp

FieldValueIRS element (for citing)
Recipient PersonTHE AOPA FOUNDATIONRecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line1421 AVIATION WAYAddressLine1Txt
CityFREDERICKCityNm
State AbbreviationMDStateAbbreviationCd
ZIP21701ZIPCd
FieldValueIRS element (for citing)
Recipient RelationshipNoneRecipientRelationshipTxt
Recipient Foundation StatusN/ARecipientFoundationStatusTxt
Grant Or Contribution PurposeUnrestrictedGrantOrContributionPurposeTxt
Amt$250,000Amt
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$250,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$96,126ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion1ExclusionCd
Exclusion$141,806ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$237,932ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$237,932TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryLITTLE & COMPANY, CPAsCategoryTxt
Amt$3,460Amt
Net Investment Income$3,460NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp (3 entries)

Category Or ItemCategoryOrItemTxtListed At Cost Or FMVListedAtCostOrFMVCdBook ValueBookValueAmtEOYFMVEOYFMVAmt
LIFESTRATEGY MOD GROWTHAT COST$1,168,879$1,224,968
WELLINGTON FUND ADMIRALAT COST$1,807,067$1,741,636
MID-CAP INDEX FUND ADMAT COST$330,067$378,447

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryForeign TaxCategoryTxt
Amt$703Amt
Net Investment Income$703NetInvestmentIncomeAmt

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