ELLEN & SAMUEL PHELAN FAMILY FOUNDATION INC: Form 990PF, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- ELLEN & SAMUEL PHELAN FAMILY FOUNDATION INC (EIN 80-0026536)
- Tax period
- 2017-01-01 to 2017-12-31
- Filed
- 2018-05-11
- IRS object ID
- 201811319349100416
- 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
- Accounting Fees Schedule
- Gain Loss Sale Other Assets Sch
- Investments Corp Bonds Schedule
- Investments Corp Stock Schedule
- Investments Other Schedule2
- Other Decreases Schedule
- Other Expenses Schedule
- Other Income Schedule2
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-05-11T08:05:52-05:00 | ReturnTs |
| Tax Period End | 2017-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 141442607 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BST & CO CPAS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 26 COMPUTER DRIVE WEST | AddressLine1Txt |
| City | ALBANY | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 12205 | 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 | 800026536 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ELLEN AND SAMUEL PHELAN FAMILY | BusinessNameLine1Txt |
| Business Name Line2 | FOUNDATION INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ELLE | BusinessNameControlTxt |
| Phone | 5185375200 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 137 READ RD | AddressLine1Txt |
| City | RED HOOK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 12571 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL DEL VECCHIO | PersonNm |
| Person Title | TREASURER/SECRETARY/DIRECTOR | PersonTitleTxt |
| Phone | 2104554009 | PhoneNum |
| Signature | 2018-05-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JUDY A CAHEE | PreparerPersonNm |
| PTIN | P00281935 | PTIN |
| Phone | 5184596700 | PhoneNum |
| Preparation | 2018-05-09 | 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 | $458,004 | 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 | $61,686 | ContriRcvdRevAndExpnssAmt |
| Dividends Rev And Expnss | $9,834 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $9,834 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $874 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $10,650 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $9,410 | CapGainNetIncmNetInvstIncmAmt |
| Other Income Rev And Expnss | $819 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $819 | OtherIncomeNetInvstIncmAmt |
| Total Rev And Expnss | $73,213 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $20,063 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $750 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $0 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $0 | CompOfcrDirTrstDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $2,400 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $600 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $0 | AccountingFeesChrtblPrpsAmt |
| Taxes Rev And Expnss | $221 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $151 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $285 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $285 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $0 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $3,656 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $1,036 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $19,103 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $19,103 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $22,759 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $1,036 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $19,103 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $50,454 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $19,027 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sav And Temp Cash Invst BOY | $16,954 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $12,273 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $12,273 | SavAndTempCashInvstEOYFMVAmt |
| Corporate Stock BOY | $29,815 | CorporateStockBOYAmt |
| Corporate Stock EOY | $30,677 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $131,393 | CorporateStockEOYFMVAmt |
| Corporate Bonds BOY | $28,609 | CorporateBondsBOYAmt |
| Corporate Bonds EOY | $28,609 | CorporateBondsEOYAmt |
| Corporate Bonds EOYFMV | $57,387 | CorporateBondsEOYFMVAmt |
| Other Investments BOY | $194,993 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $188,646 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $256,951 | OtherInvestmentsEOYFMVAmt |
| Total Assets BOY | $270,371 | TotalAssetsBOYAmt |
| Total Assets EOY | $260,205 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $458,004 | TotalAssetsEOYFMVAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
| Capital Stock BOY | $0 | CapitalStockBOYAmt |
| Capital Stock EOY | $0 | CapitalStockEOYAmt |
| Additional Paid In Capital BOY | $0 | AdditionalPaidInCapitalBOYAmt |
| Additional Paid In Capital EOY | $0 | AdditionalPaidInCapitalEOYAmt |
| Retained Earning BOY | $270,371 | RetainedEarningBOYAmt |
| Retained Earning EOY | $260,205 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $270,371 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $260,205 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $270,371 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $260,205 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $270,371 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $50,454 | ExcessRevenueOverExpensesAmt |
| Other Increases | $0 | OtherIncreasesAmt |
| Subtotal | $320,825 | SubtotalAmt |
| Other Decreases | $60,620 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $260,205 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (3 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | AcquiredAcquiredDt | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|---|---|
| UNION PACIFIC CORP 80 SHARES | P | 2015-12-22 | 2017-12-06 | $10,162 | $204 | $9,958 | $9,958 |
| UNG K-1 1256 | P | 2014-01-01 | 2017-06-30 | $1,036 | -$1,036 | -$1,036 | |
| CAPITAL GAINS DIVIDENDS | P | $488 | $488 | $488 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $9,410 | CapitalGainNetIncomeAmt |
Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable Section4942 Tax | 0 | LiableSection4942TaxInd |
| Adjusted Qlfy Distri Yr1 | $24,068 | AdjustedQlfyDistriYr1Amt |
| Net Vl Noncharitable Assets Yr1 | $373,271 | NetVlNoncharitableAssetsYr1Amt |
| Distribution Yr1 | 0.064479 | DistributionYr1Rt |
| Adjusted Qlfy Distri Yr2 | $23,360 | AdjustedQlfyDistriYr2Amt |
| Net Vl Noncharitable Assets Yr2 | $349,660 | NetVlNoncharitableAssetsYr2Amt |
| Distribution Yr2 | 0.066808 | DistributionYr2Rt |
| Adjusted Qlfy Distri Yr3 | $24,665 | AdjustedQlfyDistriYr3Amt |
| Net Vl Noncharitable Assets Yr3 | $335,715 | NetVlNoncharitableAssetsYr3Amt |
| Distribution Yr3 | 0.073470 | DistributionYr3Rt |
| Adjusted Qlfy Distri Yr4 | $18,500 | AdjustedQlfyDistriYr4Amt |
| Net Vl Noncharitable Assets Yr4 | $274,684 | NetVlNoncharitableAssetsYr4Amt |
| Distribution Yr4 | 0.067350 | DistributionYr4Rt |
| Adjusted Qlfy Distri Yr5 | $22,486 | AdjustedQlfyDistriYr5Amt |
| Net Vl Noncharitable Assets Yr5 | $239,993 | NetVlNoncharitableAssetsYr5Amt |
| Distribution Yr5 | 0.093694 | DistributionYr5Rt |
| Total Distribution | 0.365801 | TotalDistributionRt |
| Average Distribution | 0.073160 | AverageDistributionRt |
| Net Vl Noncharitable Assets | $375,482 | NetVlNoncharitableAssetsAmt |
| Adj Net Vl Noncharitable Assets | $27,470 | AdjNetVlNoncharitableAssetsAmt |
| Net Investment Income Pct | $190 | NetInvestmentIncomePctAmt |
| Adj Nonchrtbl Net Invst Incm Pct | $27,660 | AdjNonchrtblNetInvstIncmPctAmt |
| Qualifying Distributions | $19,103 | QualifyingDistributionsAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $381 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $381 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $381 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $388 | EstimatedPlusOvpmtIncmTxAmt |
| Extsn Request Income Tax Paid | $0 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $388 | TotalPaymentsAndCreditsAmt |
| Es Penalty | $0 | EsPenaltyAmt |
| Overpayment | $7 | OverpaymentAmt |
| Applied To ES Tax | $7 | AppliedToESTaxAmt |
| Refund | $0 | RefundAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | 0 | LegislativePoliticalActyInd |
| More Than100 Spent | 0 | MoreThan100SpentInd |
| Form1120 POL Filed | 0 | Form1120POLFiledInd |
| Section4955 Organization Tax | $0 | Section4955OrganizationTaxAmt |
| Section4955 Managers Tax | $0 | Section4955ManagersTaxAmt |
| Tax Reimbursed | $0 | TaxReimbursedAmt |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | 0 | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | 0 | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (1) | AtLeast5000InAssetsInd |
| Org Report Or Register State | MA | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (1) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | 0 | PrivateOperatingFoundationInd |
| New Substantial Contributors | 0 | NewSubstantialContributorsInd |
| Own Controlled Entity | 0 | OwnControlledEntityInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (1) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
| Individual With Books | MICHAEL DEL VECCHIO | IndividualWithBooksNm |
| Phone | 2104554009 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7404 CALICO CT | AddressLine1Txt |
| City | SPRINGFIELD | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22153 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | 0 | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | 0 | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | 0 | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | 0 | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | 0 | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | 0 | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | 0 | PaymentToGovernmentOfficialInd |
| Uncorrected Prior Acts | 0 | UncorrectedPriorActsInd |
| Undistributed Income PY | 0 | UndistributedIncomePYInd |
| Business Holdings | 0 | BusinessHoldingsInd |
| Jeopardy Investments | 0 | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | 0 | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | 0 | InfluenceLegislationInd |
| Influence Election | 0 | InfluenceElectionInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Noncharitable Purpose | 0 | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (5 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 |
|---|---|---|---|---|---|---|---|---|
| ELLEN C PHELAN | ||||||||
| 137 READ RD | RED HOOK | NY | 12571 | DIRECTOR | 1.00 | $0 | $0 | $0 |
| SAMUEL P PHELAN | ||||||||
| 137 READ RD | RED HOOK | NY | 12571 | DIRECTOR | 1.00 | $0 | $0 | $0 |
| MICHAEL J DEL VECCHIO | ||||||||
| 7404 CALICO CT | SPRINGFIELD | VA | 22153 | TREASURER/SECRETARY/DIRECT | 1.00 | $750 | $0 | $0 |
| SALLY PHELAN DEL VECCHIO | ||||||||
| 7404 CALICO CT | SPRINGFIELD | VA | 22153 | DIRECTOR | 1.00 | $0 | $0 | $0 |
| JOHN C PHELAN | ||||||||
| 269 CHURCH AVE | GERMANTOWN | NY | 12526 | PRESIDENT/DIRECTOR | 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 |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $368,436 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $12,764 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $381,200 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $381,200 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $5,718 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $375,482 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $18,774 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $18,774 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $381 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $381 | TotalTaxAmt |
| Distributable Before Adj | $18,393 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $18,393 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $18,393 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $19,103 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $19,103 | QualifyingDistributionsAmt |
| Pct Sect4940e Org Net Invst Incm | $0 | PctSect4940eOrgNetInvstIncmAmt |
| Adjusted Qualifying Distri | $19,103 | AdjustedQualifyingDistriAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $18,393 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr5 | $10,592 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $4,937 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $8,049 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $6,156 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $5,602 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $35,336 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $19,103 | QualifyingDistributionsAmt |
| Applied To Year1 | $0 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $18,393 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $710 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $36,046 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $0 | PriorYearUndistributedIncmAmt |
| Prior Year Deficiency Or Tax | $0 | PriorYearDeficiencyOrTaxAmt |
| Taxable1 | $0 | Taxable1Amt |
| Taxable2 | $0 | Taxable2Amt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Corpus Distri170b1 E Or4942g3 | $0 | CorpusDistri170b1EOr4942g3Amt |
| Excess Distri Cyov From Yr5 | $10,592 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $25,454 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $4,937 | ExcessFromYear4Amt |
| Excess From Year3 | $8,049 | ExcessFromYear3Amt |
| Excess From Year2 | $6,156 | ExcessFromYear2Amt |
| Excess From Year1 | $5,602 | ExcessFromYear1Amt |
| Excess From Current Year | $710 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (30 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|---|
| ADVENTURE CYCLING ASSOCIATION | |||||||
| 150 EPINE ST | MISSOULA | MT | 59802 | NONE | PC | GENERAL PURPOSE | $73 |
| AMERICAN CANCER SOCIETY | |||||||
| 250 WILLIAMS ST NW | ATLANTA | GA | 30303 | NONE | PC | GENERAL PURPOSE | $25 |
| AMERICAN LIVER FOUNDATIONRUN FOR RESEARCH | |||||||
| 88 WINCHESTER ST | NEWTON | MA | 02461 | NONE | PC | GENERAL PURPOSE | $200 |
| ARTISTS ASSOCIATION OF NANTUCKET | |||||||
| PO BOX 1104 | NANTUCKET | MA | 02554 | NONE | PC | GENERAL PURPOSE | $250 |
| BARD COLLEGE FISHER CENTER | |||||||
| 60 MANOR AVE | ANNANDALEONHUDSON | NY | 12504 | NONE | PC | GENERAL PURPOSE | $2,500 |
| DEERFIELD ACADEMY | |||||||
| 7 BOYDEN LANE PO BOX 87 | DEERFIELD | MA | 01342 | NONE | PC | GENERAL PURPOSE | $1,150 |
| DUTCHESS LAND CONSERVENCY | |||||||
| PO BOX 138 | MILBROOK | NY | 12545 | NONE | PC | GENERAL PURPOSE | $100 |
| FRIENDS OF CLERMONT | |||||||
| 87 CLERMONT AVENUE | GERMANTOWN | NY | 125265632 | NONE | PC | GENERAL PURPOSE | $250 |
| GEORGETOWN UNIVERSITY ANNUAL FUND | |||||||
| 37TH STREET AND O STREETS NW | WASHINGTON | DC | 20057 | NONE | PC | GENERAL PURPOSE | $300 |
| GET YOUR REAR IN GEAR COLON CANCER COALITION | |||||||
| 5666 LINCOLN DR SUITE 270 | EDINA | MN | 55436 | NONE | PC | GENERAL PURPOSE | $250 |
| HISTORIC RED HOOK | |||||||
| PO BOX 397 | RED HOOK | NY | 12571 | NONE | PC | GENERAL PURPOSE | $1,350 |
| HUDSON OPERA HOUSE | |||||||
| 327 WARREN STREET | HUDSON | NY | 12534 | NONE | PC | GENERAL PURPOSE | $250 |
| HUDSONIA LTD | |||||||
| PO BOX 5000 | ANNANDALE | NY | 12504 | NONE | PC | GENERAL PURPOSE | $250 |
| MARIA MITCHELL ASSOCIATION | |||||||
| 4 VESTAL ST | NANTUCKET | MA | 02554 | NONE | PC | GENERAL PURPOSE | $250 |
| MUSEUM OF MODERN ART | |||||||
| 11 W 53RD ST | NEW YORK | NY | 10019 | NONE | PC | GENERAL PURPOSE | $140 |
| NANTUCKET CONSERVATION FOUNDATION | |||||||
| 118 CLIFF ROAD | NANTUCKET | MA | 025542175 | NONE | PC | GENERAL PURPOSE | $5,000 |
| NANTUCKET HISTORICAL ASSOCIATION | |||||||
| PO BOX 1016 | NANTUCKET | MA | 02554 | NONE | PC | GENERAL PURPOSE | $500 |
| NANTUCKET PRESERVATION | |||||||
| PO BOX 158 | NANTUCKET | MA | 02554 | NONE | PC | GENERAL PURPOSE | $300 |
| PBS THIRTEEN NY | |||||||
| 825 8TH AVE | NEW YORK | NY | 10019 | NONE | PC | GENERAL PURPOSE | $500 |
| PCOM ALUMNI RELATIONS AND DEVELOPMENT | |||||||
| 4170 CITY LINE AVE | PHILADELPHIA | PA | 19131 | NONE | PC | GENERAL PURPOSE | $100 |
| PROJECT VOTE SMART | |||||||
| ONE COMMON GROUND | PHILIPSBURG | MT | 59858 | NONE | PC | GENERAL PURPOSE | $150 |
| RIVERKEEPER | |||||||
| 20 SECOR RD | OSSINING | NY | 10562 | NONE | PC | GENERAL PURPOSE | $100 |
| SMITH COLLEGE ALUMNI FUND | |||||||
| PO BOX 340029 | BOSTON | MA | 02241 | NONE | PC | GENERAL PURPOSE | $100 |
| SOUTHERN POVERTY LAW CENTER | |||||||
| 400 WASHINGTON AVE | MONTGOMERY | AL | 36104 | NONE | PC | GENERAL PURPOSE | $150 |
| SWIM ACROSS AMERICA | |||||||
| 11600 NCOMMUNITY HOUSE RD | CHARLOTTE | NY | 28277 | NONE | PC | GENERAL PURPOSE | $100 |
| TABOR ACADEMY | |||||||
| 232 FRONT ST | MARION | MA | 02738 | PC | GENERAL PURPOSE | $100 | |
| UPSTATE FILMS | |||||||
| 6415 MONTGOMERY ST | RHINEBECK | NY | 12572 | NONE | PC | GENERAL PURPOSE | $65 |
| USMMA ALUMNI FOUNDATION | |||||||
| 300 STEAMBOAT RD BABSON CENTER | KINGS POINT | NY | 11024 | NONE | PC | GENERAL PURPOSE | $100 |
| WAMC PUBLIC RADIO | |||||||
| 318 CENTRAL AVE | ALBANY | NY | 12206 | NONE | PC | GENERAL PURPOSE | $500 |
| WINNAKEE LAND TRUST | |||||||
| 7015 US 9 | RHINEBECK | NY | 12572 | NONE | PC | GENERAL PURPOSE | $4,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $19,103 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $9,834 | ExclusionAmt |
Other Investment Incm Part VII OtherInvestmentIncmPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $819 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $874 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $11,527 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $11,527 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | 0 | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | 0 | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | 0 | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | 0 | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | 0 | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | 0 | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | 0 | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | 0 | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | 0 | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | 0 | RelationshipsNonchrtblEOInd |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp (2 entries)
| ContributorContributorNum | Address Line1ContributorUSAddress/AddressLine1Txt | CityContributorUSAddress/CityNm | State AbbreviationContributorUSAddress/StateAbbreviationCd | ZIPContributorUSAddress/ZIPCd | Total ContributionsTotalContributionsAmt | Noncash ContributionNoncashContributionInd |
|---|---|---|---|---|---|---|
| SAMUEL AND ELLEN PHELAN | ||||||
| 1 | 137 READ RD | RED HOOK | NY | 12571 | $20,723 | Yes (X) |
| SAMUEL AND ELLEN PHELAN | ||||||
| 2 | 137 READ RD | RED HOOK | NY | 12571 | $40,963 | Yes (X) |
Non Cash Property Contribution NonCashPropertyContributionGrp (2 entries)
| ContributorContributorNum | Noncash PropertyNoncashPropertyDesc | Fair Market ValueFairMarketValueAmt | ReceivedReceivedDt |
|---|---|---|---|
| 1 | 250 SHARES OF EXXON MOBIL CORP STOCK; COST BASIS $660; FMV $20,723 PER MARKET QUOTE | $20,723 | 2017-12-06 |
| 2 | 320 SHARES OF UNION PACIFIC CORP STOCK; COST BASIS $406; FMV $40,963 PER MARKET QUOTE | $40,963 | 2017-12-06 |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ACCOUNTING FEES | CategoryTxt |
| Amt | $2,400 | Amt |
| Net Investment Income | $600 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Gain Loss Sale Other Assets Sch GainLossSaleOtherAssetsSch
Gain Loss Sale Other Asset GainLossSaleOtherAssetGrp (2 entries)
| AssetAssetDesc | AcquiredAcquiredDt | How AcquiredHowAcquiredTxt | SoldSoldDt | BasisBasisAmt | Sales ExpenseSalesExpenseAmt | Total NetTotalNetAmt |
|---|---|---|---|---|---|---|
| VNR K-1 SEC 1231 | 2014-04 | PURCHASED | 2017-08 | $6,852 | $0 | -$6,852 |
| VNR K-1 LOSS ON CONVERSION | 2014-04 | PURCHASED | 2017-08 | $1,684 | $0 | -$1,684 |
Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule
Investments Corporate Bonds InvestmentsCorporateBondsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond | VANGUARD BOND FUNDS | BondNm |
| EOY Book Value | $28,609 | EOYBookValueAmt |
| EOYFMV | $57,387 | EOYFMVAmt |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Stock | VANGUARD STOCKS | StockNm |
| EOY Book Value | $30,677 | EOYBookValueAmt |
| EOYFMV | $131,393 | EOYFMVAmt |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp (2 entries)
| Category Or ItemCategoryOrItemTxt | Listed At Cost Or FMVListedAtCostOrFMVCd | Book ValueBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| VANGUARD EQUITY FUNDS | AT COST | $184,551 | $254,617 |
| VANGUARD PUBLICLY TRADED PARTNERSHIPS | AT COST | $4,095 | $2,334 |
Other Decreases Schedule OtherDecreasesSchedule
Other Decreases Detail OtherDecreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | FMV ADJUSTMENT | Desc |
| Amt | $60,620 | Amt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | VNR K-1 - OIL & GAS EXPENSES | Desc |
| Revenue And Expenses Per Books | $285 | RevenueAndExpensesPerBooksAmt |
| Net Investment Income | $285 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail (3 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt |
|---|---|---|---|
| VNR K-1 | $8 | $8 | $8 |
| VNR K-1 | $813 | $813 | $813 |
| UNG K-1 | -$2 | -$2 | -$2 |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| FOREIGN TAXES | $151 | $151 | $0 |
| MASSACHUSETTS TAX | $70 | $0 | $0 |
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