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CASTLE FOUNDATION INC: Form 990PF, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
CASTLE FOUNDATION INC (EIN 95-4827391)
Tax period
2017-01-01 to 2017-12-31
Filed
2018-11-15
IRS object ID
201803199349103525
Schema version
2017v2.3
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)
Return2018-11-15T16:53:23-06:00ReturnTs
Tax Period End2017-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN952036255PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MILLER KAPLAN ARASE LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1TWO EMBARCADERO CENTER SUITE 2280AddressLine1Txt
CitySAN FRANCISCOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94111ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2017-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN954827391EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE CASTLE FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCASTBusinessNameControlTxt
Phone6122691719PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15224 DUNCRAIG RDAddressLine1Txt
CityEDINACityNm
State AbbreviationMNStateAbbreviationCd
ZIP55436ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJAMES CASTLEPersonNm
Person TitleCFOPersonTitleTxt
Phone6122691719PhoneNum
Signature2018-11-15SignatureDt

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonNICHOLAS A SANCHEZPreparerPersonNm
PTINP01234245PTIN
Phone4152174900PhoneNum
Preparation2018-11-14PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address167.68.16.49IPv4AddressTxt
FieldValueIRS element (for citing)
IP2018-11-15IPDt
IP Tm16:53:23IPTm
IP TimezoneCSIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id707C1617CD59749002751B9FCFB10D24BCFE7340AtSubmissionCreationDeviceId
At Submission Filing Device Id33E6FAFFFD566DABB1F0501102EBAC711B991D4FAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2019-02-21 02:37:17ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$793,706FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Dividends Rev And Expnss$24,854DividendsRevAndExpnssAmt
Dividends Net Invst Incm$24,854DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss-$1,336NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$478,629GrossSalesPriceAmt
Total Rev And Expnss$23,518TotalRevAndExpnssAmt
Total Net Invst Incm$24,854TotalNetInvstIncmAmt
Legal Fees Rev And Expnss$600LegalFeesRevAndExpnssAmt
Accounting Fees Rev And Expnss$895AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$895AccountingFeesNetInvstIncmAmt
Interest Rev And Expnss$16InterestRevAndExpnssAmt
Interest Net Invst Incm$16InterestNetInvstIncmAmt
Taxes Rev And Expnss$642TaxesRevAndExpnssAmt
Taxes Net Invst Incm$592TaxesNetInvstIncmAmt
Other Expenses Rev And Expnss$5,120OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$5,120OtherExpensesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss$7,273TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$6,623TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$0ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$0ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$7,273TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$6,623TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$0TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$16,245ExcessRevenueOverExpensesAmt
Net Investment Income$18,231NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$11,470CashBOYAmt
Cash EOY$570CashEOYAmt
Cash EOYFMV$570CashEOYFMVAmt
Sav And Temp Cash Invst EOY$2,205SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$2,205SavAndTempCashInvstEOYFMVAmt
Other Investments BOY$818,545OtherInvestmentsBOYAmt
Other Investments EOY$800,600OtherInvestmentsEOYAmt
Other Investments EOYFMV$790,586OtherInvestmentsEOYFMVAmt
Other Assets EOY$345OtherAssetsEOYAmt
Other Assets EOYFMV$345OtherAssetsEOYFMVAmt
Total Assets BOY$830,015TotalAssetsBOYAmt
Total Assets EOY$803,720TotalAssetsEOYAmt
Total Assets EOYFMV$793,706TotalAssetsEOYFMVAmt
Grants Payable BOY$41,000GrantsPayableBOYAmt
Deferred Revenue BOY$1,495DeferredRevenueBOYAmt
Deferred Revenue EOY$312DeferredRevenueEOYAmt
Total Liabilities BOY$42,495TotalLiabilitiesBOYAmt
Total Liabilities EOY$312TotalLiabilitiesEOYAmt
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind
Unrestricted BOY$787,520UnrestrictedBOYAmt
Unrestricted EOY$803,408UnrestrictedEOYAmt
Tot Net Ast Or Fund Balances BOY$787,520TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$803,408TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$830,015TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$803,720TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$787,520TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$16,245ExcessRevenueOverExpensesAmt
Subtotal$803,765SubtotalAmt
Other Decreases$357OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$803,408TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (4 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmtSoldSoldDt
FRB INVEST -2972 ST COVEREDP$283,412$284,196-$784-$784
FRB INVEST -2972 LT COVEREDP$3,388$3,354$34$342017-07-28
DOUBLELINE TOTAL RET BD FD CL IP$38,728$41,149-$2,421-$2,4212017-07-28
THORNBURG LTD TREM INC INSTP$152,387$151,266$1,121$1,1212017-07-28
FieldValueIRS element (for citing)
Capital Gain Net Income-$1,336CapitalGainNetIncomeAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxfalseLiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$41,365AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$797,458NetVlNoncharitableAssetsYr1Amt
Distribution Yr10.051871DistributionYr1Rt
Adjusted Qlfy Distri Yr2$16,045AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2$728,274NetVlNoncharitableAssetsYr2Amt
Distribution Yr20.022032DistributionYr2Rt
Adjusted Qlfy Distri Yr3$10,000AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3$719,487NetVlNoncharitableAssetsYr3Amt
Distribution Yr30.013899DistributionYr3Rt
Net Vl Noncharitable Assets Yr4$699,507NetVlNoncharitableAssetsYr4Amt
Net Vl Noncharitable Assets Yr5$693,984NetVlNoncharitableAssetsYr5Amt
Total Distribution0.087802TotalDistributionRt
Average Distribution0.029267AverageDistributionRt
Net Vl Noncharitable Assets$774,845NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$22,677AdjNetVlNoncharitableAssetsAmt
Net Investment Income Pct$182NetInvestmentIncomePctAmt
Adj Nonchrtbl Net Invst Incm Pct$22,859AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$0QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$365InvestmentIncomeExciseTaxAmt
Subtotal$365SubtotalAmt
Tax Based On Investment Income$365TaxBasedOnInvestmentIncomeAmt
Extsn Request Income Tax Paid$410ExtsnRequestIncomeTaxPaidAmt
Total Payments And Credits$410TotalPaymentsAndCreditsAmt
Overpayment$45OverpaymentAmt
Applied To ES Tax$0AppliedToESTaxAmt
Refund$45RefundAmt

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
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedfalseSection508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateCAOrgReportOrRegisterStateCd
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
Individual With BooksJAMES CASTLEIndividualWithBooksNm
Phone6122691719PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line15224 DUNCRAIG RDAddressLine1Txt
CityEDINACityNm
State AbbreviationMNStateAbbreviationCd
ZIP55436ZIPCd
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
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYfalseUndistributedIncomePYInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd

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 PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
DOROTHY CASTLE
72750 COUNTRY CLUB DRIVERANCHO MIRAGECA92270PRESIDENT2.00$0$0$0
JAMES CASTLE
5224 DUNCRAIG RDEDINAMN55436CFO0.00$0$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$782,235AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$4,410AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$786,645TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$786,645AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$11,800CashDeemedCharitableAmt
Net Vl Noncharitable Assets$774,845NetVlNoncharitableAssetsAmt
Minimum Investment Return$38,742MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$38,742MinimumInvestmentReturnAmt
Tax Based On Investment Income$365TaxBasedOnInvestmentIncomeAmt
Total Tax$365TotalTaxAmt
Distributable Before Adj$38,377DistributableBeforeAdjAmt
Distributable Before Ded$38,377DistributableBeforeDedAmt
Distributable As Adjusted$38,377DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$0ExpensesAndContributionsAmt
Qualifying Distributions$0QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$38,377DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$24,000ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr3$10,000ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$16,045ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$1,624ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$51,669TotalExcessDistributionCyovAmt
Excess Distri Cyov App CY Corpus$38,377ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$38,377ExcessDistributionCyovAppCYAmt
Total Corpus$13,292TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$13,292ExcessDistriCyovToNextYrAmt
Excess From Year2$11,668ExcessFromYear2Amt
Excess From Year1$1,624ExcessFromYear1Amt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$24,854ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion-$1,336ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$23,518ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$23,518TotalIncomeProducingActyAmt

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)
CategoryACCOUNTINGCategoryTxt
Amt$895Amt
Net Investment Income$895NetInvestmentIncomeAmt

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp (8 entries)

Category Or ItemCategoryOrItemTxtBook ValueBookValueAmtEOYFMVEOYFMVAmt
DFA ST EXTENDED QUAL FD
DOUBLELINE TOTAL RETURN BD FD$204,482$196,795
DOUBLELINE CORE FIXED INC FD$119,250$118,309
THORNBURG LTD TM INC INST FD
VANGUARD ST CORP BD FD
PIMCO INVEST GR CORP BD FD$119,681$119,113
PIMCO INC FD INST CL$199,060$199,526
VANGUARD INTER TM ADMIR$158,127$156,843

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFeesGrp

FieldValueIRS element (for citing)
CategoryLEGAL FEESCategoryTxt
Legal Fees$600LegalFeesAmt

Other Assets Schedule OtherAssetsSchedule

Other Assets Schedule OtherAssetsScheduleGrp

FieldValueIRS element (for citing)
DescDIVIDENDS RECEIVABLEDesc
EOY Book Value$345EOYBookValueAmt
EOYFMV$345EOYFMVAmt

Other Decreases Schedule OtherDecreasesSchedule

Other Decreases Detail OtherDecreasesDetail

FieldValueIRS element (for citing)
DescPENALTIESDesc
Amt$357Amt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (3 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmt
EXPENSES
ADVISORY FEES$4,730$4,730
BANK FEES$390$390

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (3 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmt
2015 US EXCISE TAX$592$592
CA ATTN GEN REGISTRATION FEE$25
CA FTB FEE$25

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