WETLAND FOUNDATION: Form 990PF, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
WETLAND FOUNDATION (EIN 26-6351192)
Tax period
2017-01-01 to 2017-12-31
Filed
2018-08-14
IRS object ID
201812269349100716
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 ReturnHeader

FieldValueIRS element (for citing)
Return2018-08-14T12:36:33-07:00ReturnTs
Tax Period End2017-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN720848598PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Bennett & Bennett Assoc IncBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line17125 Jefferson HwyAddressLine1Txt
CityBaton RougeCityNm
State AbbreviationLAStateAbbreviationCd
ZIP708068114ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2017-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN266351192EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE WETLAND FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlWETLBusinessNameControlTxt
Phone2257698042PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1631 MILLGATE PLACEAddressLine1Txt
CityBATON ROUGECityNm
State AbbreviationLAStateAbbreviationCd
ZIP70808ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDR IRVING A MENDELSSOHNPersonNm
Person TitleTrusteePersonTitleTxt
Signature2018-08-14SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJOHN W HARTMANNPreparerPersonNm
PTINP00076421PTIN
Phone2259278337PhoneNum
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$25,146FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$10,115ContriRcvdRevAndExpnssAmt
Total Rev And Expnss$10,115TotalRevAndExpnssAmt
Total Net Invst Incm$0TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss$695AccountingFeesRevAndExpnssAmt
Other Expenses Rev And Expnss$212OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$907TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$8,100ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$8,100ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$9,007TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$8,100TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$1,108ExcessRevenueOverExpensesAmt
Net Investment Income$0NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$23,913CashBOYAmt
Cash EOY$25,120CashEOYAmt
Cash EOYFMV$25,121CashEOYFMVAmt
Sav And Temp Cash Invst BOY$25SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$25SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$25SavAndTempCashInvstEOYFMVAmt
Total Assets BOY$23,938TotalAssetsBOYAmt
Total Assets EOY$25,145TotalAssetsEOYAmt
Total Assets EOYFMV$25,146TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind
Capital Stock BOY$23,938CapitalStockBOYAmt
Capital Stock EOY$25,145CapitalStockEOYAmt
Tot Net Ast Or Fund Balances BOY$23,938TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$25,145TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$23,938TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$25,145TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$23,938TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$1,108ExcessRevenueOverExpensesAmt
Other Increases$99OtherIncreasesAmt
Subtotal$25,145SubtotalAmt
Tot Net Ast Or Fund Balances EOY$25,145TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$0InvestmentIncomeExciseTaxAmt

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 SatisfiedfalseSection508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateLAOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsYes (true)NewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website Addresswww.thewetlandfoundation.orgWebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1DR IRVING A MENDELSSOHNBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2257698042PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1631 MILLGATE PLACEAddressLine1Txt
CityBATON ROUGECityNm
State AbbreviationLAStateAbbreviationCd
ZIP70808ZIPCd
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

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
DR IRVING A MENDELSSOHN
631 MILLGATE PLACEBATON ROUGELA70808Trustee2.00$0
DR KAREN L MCKEE
631 MILLGATE PLACEBATON ROUGELA70808Trustee2.00$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$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$17,762AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$17,762TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$17,762AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$266CashDeemedCharitableAmt
Net Vl Noncharitable Assets$17,496NetVlNoncharitableAssetsAmt
Minimum Investment Return$875MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$875MinimumInvestmentReturnAmt
Distributable Before Adj$875DistributableBeforeAdjAmt
Distributable Before Ded$875DistributableBeforeDedAmt
Distributable As Adjusted$875DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$8,100ExpensesAndContributionsAmt
Qualifying Distributions$8,100QualifyingDistributionsAmt
Adjusted Qualifying Distri$8,100AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$875DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$8,600ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$7,200ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$7,000ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$8,800ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$7,100ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$38,700TotalExcessDistributionCyovAmt
Qualifying Distributions$8,100QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$875AppliedToCurrentYearAmt
Remaining Distri From Corpus$7,225RemainingDistriFromCorpusAmt
Total Corpus$45,925TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$8,600ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$37,325ExcessDistriCyovToNextYrAmt
Excess From Year4$7,200ExcessFromYear4Amt
Excess From Year3$7,000ExcessFromYear3Amt
Excess From Year2$8,800ExcessFromYear2Amt
Excess From Year1$7,100ExcessFromYear1Amt
Excess From Current Year$7,225ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerDR IRVING A MENDELSSOHNContributingManagerNm
Contributing ManagerDR KAREN L MCKEEContributingManagerNm

Application Submission Info ApplicationSubmissionInfoGrp

FieldValueIRS element (for citing)
Recipient PersonTHE WETLAND FOUNDATIONRecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line1631 MILLGATE PLACEAddressLine1Txt
CityBATON ROUGECityNm
State AbbreviationLAStateAbbreviationCd
ZIP70808ZIPCd
FieldValueIRS element (for citing)
Recipient Phone2257698042RecipientPhoneNum
Form And Info And MaterialsAny student currently enrolled full-time at an academic institution in the USA and who meets the specific criteria for one of the types of grants listed in Part XV, d.The application package should include five components:1. A 1-2 page resum and a separate photograph (head and shoulders).2.Transcripts of undergraduate and graduate (if applicable) records.3.2 letters of support, one from your department chair and/or advisor who can attest to your academic standing, academic financial status, and interest in wetlands. The letters must include departmental or official letterhead and complete contact information and should be sent separately by your references via email.4.Your current and pending support, including that of your major advisor, as it applies to your graduate program (C&P.doc).5.Description of how the grant would be spent (depends on type), including a budget (budget.doc):FormAndInfoAndMaterialsTxt
Submission DeadlinesNone CurrentlySubmissionDeadlinesTxt
Restrictions On AwardsRestrictions of these grants are as follows:1. Student must be currently enrolled full-time at an academic institution in the USA and who meets the specific criteria for one of the types of grants listed2. Demonstrated interest in wetland science. Travel grants are to support participation in wetland science education and research activities. The successful grantee will demonstrate this interest in the application package.3. Demonstrated intent to use the grant for wetland science-related activities. The successful grantee will clearly document this intent in the application package.4. Demonstrated aptitude to succeed in a wetland science career. The successful grantee will clearly document their potential to succeed in pursuit of a career in wetland science.5. Demonstrated need for the grant. Travel grants are meant to aid promising students with limited travel funds. The successful grantee will demonstrate need in the application package and document it through current and pending suRestrictionsOnAwardsTxt

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (7 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
UTAH STATE UNIVERSITY
5210 OLD MAIN HILLLOGANUT84322STUDENTNCSCHOLARSHIP ASSISTANCE$800
UNIVERSITY OF SOUTH FLORIDA
4202 E FOWLER AVENUE NES201TAMPAFL33620STUDENTNCSCHOLARSHIP ASSISTANCE$800
DREXEL UNIV-ACADEMY OF NATURAL SCIE
1900 BENJAMIN FRANKLIN PARKWAYPHILADELPHIAPA19103STUDENTNCSCHOLARSHIP ASSISTANCE$1,400
UNIVESITY OF MARYLAND
401 CHESAPEAKE BUILDINGCOLLEGE PARKMD20742STUDENTNCSCHOLARSHIP ASSISTANCE$1,400
CALIFORNIA STATE UNIVESITY-LONG BEA
6300 STATE UNIVERSITY DR-STE 332LONG BEACHCA90815STUDENTNCSCHOLARSHIP ASSISTANCE$1,500
VILLANOVA UNIVERSITY
MIDDLETON HALL-800 LANCASTER AVEVILLANOVAPA19085STUDENTNCSCHOLARSHIP ASSISTANCE$1,400
UNIVERSITY OF SOUTH FLORIDA
POST OFFICE BOX 864568ORLANDOFL32886STUDENTNCSCHOLARSHIP ASSISTANCE$800
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$8,100TotalGrantOrContriPdDurYrAmt

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

Schedule B IRS990ScheduleB

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
General RuleYes (X)GeneralRuleInd

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
Contributor1ContributorNum
Contributor Personirving mendelssohn karen mckeeContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1631 MILLGATE PLACEAddressLine1Txt
CityBATON ROUGECityNm
State AbbreviationLAStateAbbreviationCd
ZIP70808ZIPCd
FieldValueIRS element (for citing)
Total Contributions$10,000TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
Amt$695Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

General Explanation Attachment GeneralExplanationAttachment

General Explanation GeneralExplanationGrp (2 entries)

Form And Line ReferenceFormAndLineReferenceDescMedium ExplanationMediumExplanationTxt
General Explanation Supplemental Information for Form 990-PFIRVING L.MENDELSSOHN AND KAREN L. MCKEE BECAME A SUBSTANTIAL CONTRIBUTOR, AS DEFINED IN IRC 507(D)(2)(A),TO THE WETLAND FOUNDATION BECAUSE THE TERM "SUBSTANTIAL CONTRIBUTOR", IN THE CASE OF A TRUST, INCLUDES THE CREATOR OF THE TRUST.
General Explanation Supplemental Information for Form 990-PFSTATEMENTSFORM 990-PF, PART XV, LINE 1AFOUNDATION MANAGERS - 2% OR MORE CONTRIBUTORSDR. IRVING A MENDELSSOHNDR. KAREN L MCKEETHE TOTAL AMOUNT OF CONTRIBUTIONS THE ABOVE MANAGERS/TRUSTEES MADE IN 2017 TO THE ORGANIZATION WAS $10,000.00.

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (4 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt
BANK CHARGES$4
DUES AND SUBSCRIPTIONS$105
PROMOTIONAL$100
WEB PROCESING FEE$3

Other Increases Schedule OtherIncreasesSchedule

Other Increases Detail OtherIncreasesDetail

FieldValueIRS element (for citing)
DescCORRECTION OF BEGINNING BALANCE OF PAYPAL ACCTDesc
Amt$99Amt

Substantial Contributors Sch SubstantialContributorsSch

Substantial Contributor Detail SubstantialContributorDetail (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCd
DR IRVING MENDELSSOHNN
631 MILLGATE PLACEBATON ROUGELA70808
DR KAREN L MCKEE
631 MILLGATE PLACEBATON ROUGELA70808

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