R SCOTT ROSENBERGER CHARITABLEFOUNDATION INC: Form 990PF, tax year 2017

View the entire original 990 at ProPublica ↗

Organization: R SCOTT ROSENBERGER CHARITABLEFOUNDATION INC (EIN 20-5925873)
Tax period: 2017-01-01 to 2017-12-31
Filed: 2018-05-30
IRS object ID: 201801509349100500
Schema version: 2017v2.2
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
Other Expenses Schedule
Other Income Schedule2
Other Increases Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2018-05-30T05:20:14-07:00	ReturnTs
Tax Period End	2017-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	NAZELROD AND ASSOCIATES	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	600 FAIRMOUNT AVE STE 300	AddressLine1Txt
City	TOWSON	CityNm
State Abbreviation	MD	StateAbbreviationCd
ZIP	212861002	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990PF	ReturnTypeCd
Tax Period Begin	2017-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	205925873	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	R Scott Rosenberger Charitable Foundation Inc	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	RSCO	BusinessNameControlTxt
Phone	4104041199	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3500 Boston Street	AddressLine1Txt
City	Baltimore	CityNm
State Abbreviation	MD	StateAbbreviationCd
ZIP	21224	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	R SCOTT ROSENBERGER	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	4104041199	PhoneNum
Signature	2018-02-26	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	KIRA N BRUCKER	PreparerPersonNm
PTIN	P00017941	PTIN
Phone	4105837662	PhoneNum
Preparation	2018-05-30	PreparationDt

Field	Value	IRS element (for citing)
Tax	2017	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
FMV Assets EOY	$91,380	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	$56,742	ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss	$417	InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm	$417	InterestOnSavNetInvstIncmAmt
Net Rental Income Or Loss	$32	NetRentalIncomeOrLossAmt
Cap Gain Net Incm Net Invst Incm	$0	CapGainNetIncmNetInvstIncmAmt
Other Income Rev And Expnss	-$1,255	OtherIncomeRevAndExpnssAmt
Other Income Net Invst Incm	-$1,255	OtherIncomeNetInvstIncmAmt
Total Rev And Expnss	$55,904	TotalRevAndExpnssAmt
Total Net Invst Incm	-$838	TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss	$500	AccountingFeesRevAndExpnssAmt
Other Expenses Rev And Expnss	$16	OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss	$516	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$0	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$0	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$3,500	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$3,500	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$4,016	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$0	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$3,500	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	$51,888	ExcessRevenueOverExpensesAmt
Net Investment Income	$0	NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash BOY	$38,258	CashBOYAmt
Cash EOY	$42,318	CashEOYAmt
Cash EOYFMV	$42,318	CashEOYFMVAmt
US Government Obligations EOY	$47,829	USGovernmentObligationsEOYAmt
US Govt Obligations EOYFMV	$49,062	USGovtObligationsEOYFMVAmt
Total Assets BOY	$38,258	TotalAssetsBOYAmt
Total Assets EOY	$90,147	TotalAssetsEOYAmt
Total Assets EOYFMV	$91,380	TotalAssetsEOYFMVAmt
Accounts Payable BOY	$500	AccountsPayableBOYAmt
Accounts Payable EOY	$500	AccountsPayableEOYAmt
Total Liabilities BOY	$500	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$500	TotalLiabilitiesEOYAmt
Org Does Not Follow SFAS117	Yes (X)	OrgDoesNotFollowSFAS117Ind
Retained Earning BOY	$37,758	RetainedEarningBOYAmt
Retained Earning EOY	$89,647	RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY	$37,758	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$89,647	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$38,258	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$90,147	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$37,758	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	$51,888	ExcessRevenueOverExpensesAmt
Other Increases	$1	OtherIncreasesAmt
Subtotal	$89,647	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$89,647	TotNetAstOrFundBalancesEOYAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

Field	Value	IRS element (for citing)
Adjusted Qlfy Distri Yr1	$32,000	AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1	$22,872	NetVlNoncharitableAssetsYr1Amt
Distribution Yr1	1.399091	DistributionYr1Rt
Adjusted Qlfy Distri Yr2	$10,395	AdjustedQlfyDistriYr2Amt
Total Distribution	1.399091	TotalDistributionRt
Average Distribution	1.399091	AverageDistributionRt
Net Vl Noncharitable Assets	$68,413	NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets	$95,716	AdjNetVlNoncharitableAssetsAmt
Adj Nonchrtbl Net Invst Incm Pct	$95,716	AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions	$3,500	QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$0	InvestmentIncomeExciseTaxAmt
Tax Under Section511	$0	TaxUnderSection511Amt
Tax Based On Investment Income	$0	TaxBasedOnInvestmentIncomeAmt
Applied To ES Tax	$0	AppliedToESTaxAmt

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	false	Section508eRqrSatisfiedInd
At Least5000 In Assets	Yes (true)	AtLeast5000InAssetsInd
Form990 PF Filed With Atty Gen	Yes (true)	Form990PFFiledWithAttyGenInd
Private Operating Foundation	false	PrivateOperatingFoundationInd
New Substantial Contributors	Yes (true)	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	R SCOTT ROSENBERGER	IndividualWithBooksNm
Phone	4104041199	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	3500 Boston Street	AddressLine1Txt
City	Baltimore	CityNm
State Abbreviation	MD	StateAbbreviationCd
ZIP	21224	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
Uncorrected Prior Acts	false	UncorrectedPriorActsInd
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

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	Employee Benefit ProgramEmployeeBenefitProgramAmt	Expense Account Other AllwncExpenseAccountOtherAllwncAmt
R SCOTT ROSENBERGER
3500 BOSTON STREET	BALTIMORE	MD	21224	PRESIDENT	5.00	$0	$0	$0
MARGARET ROSENBERGER
3500 BOSTON STREET	BALTIMORE	MD	21224	SECRETARY	1.00	$0	$0	$0
WILLIAM H BILGER III
3500 BOSTON STREET	BALTIMORE	MD	21224	TREASURER	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

Minimum Investment Return MinimumInvestmentReturnGrp

Field	Value	IRS element (for citing)
Average Monthly FMV Of Sec	$29,167	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$40,288	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$69,455	TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast	$69,455	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$1,042	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$68,413	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$3,421	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$3,421	MinimumInvestmentReturnAmt
Distributable Before Adj	$3,421	DistributableBeforeAdjAmt
Distributable Before Ded	$3,421	DistributableBeforeDedAmt
Distributable As Adjusted	$3,421	DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$3,500	ExpensesAndContributionsAmt
Qualifying Distributions	$3,500	QualifyingDistributionsAmt
Adjusted Qualifying Distri	$3,500	AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$3,421	DistributableAsAdjustedAmt
Undistributed Income PY	$1,144	UndistributedIncomePYAmt
Excess Distribution Cyov Yr5	$5,995	ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4	$1,847	ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3	$262	ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2	$10,395	ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1	$32,000	ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov	$50,499	TotalExcessDistributionCyovAmt
Qualifying Distributions	$3,500	QualifyingDistributionsAmt
Remaining Distri From Corpus	$3,500	RemainingDistriFromCorpusAmt
Total Corpus	$53,999	TotalCorpusAmt
Taxable2	$1,144	Taxable2Amt
Undistributed Income CY	$3,421	UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5	$5,995	ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr	$48,004	ExcessDistriCyovToNextYrAmt
Excess From Year4	$1,847	ExcessFromYear4Amt
Excess From Year3	$262	ExcessFromYear3Amt
Excess From Year2	$10,395	ExcessFromYear2Amt
Excess From Year1	$32,000	ExcessFromYear1Amt
Excess From Current Year	$3,500	ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp

Recipient Business Name RecipientBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Portland Tennis & Education	BusinessNameLine1Txt

Recipient US Address RecipientUSAddress

Field	Value	IRS element (for citing)
Address Line1	7519 N Burlington Avenue	AddressLine1Txt
City	Portland	CityNm
State Abbreviation	OR	StateAbbreviationCd
ZIP	97203	ZIPCd

Field	Value	IRS element (for citing)
Recipient Foundation Status	PC	RecipientFoundationStatusTxt
Grant Or Contribution Purpose	SOCIAL SERVICES	GrantOrContributionPurposeTxt
Amt	$3,500	Amt

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$3,500	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

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	R SCOTT ROSENBERGER	ContributorPersonNm

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	3500 BOSTON STREET	AddressLine1Txt
City	BALTIMORE	CityNm
State Abbreviation	MD	StateAbbreviationCd
ZIP	21224	ZIPCd

Field	Value	IRS element (for citing)
Total Contributions	$56,742	TotalContributionsAmt
Person Contribution	Yes (X)	PersonContributionInd

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

Field	Value	IRS element (for citing)
Desc	Bank Service Fees	Desc
Revenue And Expenses Per Books	$16	RevenueAndExpensesPerBooksAmt

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail (5 entries)

DescDesc	Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt	Net Investment IncomeNetInvestmentIncomeAmt
Royalties	$5	$5
Net 1231 Gain	$21	$21
Passthrough Income	$25	$25
Ordinary Loss	-$1,192	-$1,192
Other Deductions	-$114	-$114

Other Increases Schedule OtherIncreasesSchedule

Other Increases Detail OtherIncreasesDetail

Field	Value	IRS element (for citing)
Desc	Rounding	Desc
Amt	$1	Amt

R SCOTT ROSENBERGER CHARITABLEFOUNDATION INC: Form 990PF, tax year 2017

Return header ReturnHeader

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Preparer US Address PreparerUSAddress

Filer Filer

Business Name BusinessName

US Address USAddress

Business Officer BusinessOfficerGrp

Preparer Person PreparerPersonGrp

Form 990-PF IRS990PF

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Statements Regarding Acty StatementsRegardingActyGrp

Location Of Books US Address LocationOfBooksUSAddress

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 entries)

Minimum Investment Return MinimumInvestmentReturnGrp

Distributable Amount DistributableAmountGrp

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

Undistributed Income UndistributedIncomeGrp

Supplementary Information SupplementaryInformationGrp

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp

Recipient Business Name RecipientBusinessName

Recipient US Address RecipientUSAddress

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Contributor US Address ContributorUSAddress

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail (5 entries)

Other Increases Schedule OtherIncreasesSchedule

Other Increases Detail OtherIncreasesDetail

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