THE JOE MACPHERSON FOUNDATION INC: Form 990PF, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- THE JOE MACPHERSON FOUNDATION INC (EIN 38-3779697)
- Tax period
- 2017-01-01 to 2017-12-31
- Filed
- 2018-10-18
- IRS object ID
- 201802919349100400
- 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
- Investments Corp Bonds Schedule
- Investments Corp Stock Schedule
- Investments Other Schedule2
- Legal Fees Schedule
- Other Assets Schedule
- Other Expenses Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-10-18T07:39:48-07:00 | ReturnTs |
| Tax Period End | 2017-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 953531823 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LANG LANG & CO CPAS | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 191 E MAIN ST STE 2A | AddressLine1Txt |
| City | TUSTIN | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 927804404 | 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 | 383779697 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Joe MacPherson Foundation Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | JOEM | BusinessNameControlTxt |
| Phone | 7143806200 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 191 E Main St | AddressLine1Txt |
| City | Santa Ana | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92780 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Anne L MacPherson | PersonNm |
| Person Title | President & CEO | PersonTitleTxt |
| Signature | 2018-10-18 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Richard Lang | PreparerPersonNm |
| PTIN | P00959932 | PTIN |
| Phone | 7143806200 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2018-06-14 16:35:46Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $19,157,279 | 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 | $1,980,354 | ContriRcvdRevAndExpnssAmt |
| Interest On Sav Rev And Expnss | $2,891 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $2,891 | InterestOnSavNetInvstIncmAmt |
| Interest On Savings Adj Net Incm | $2,891 | InterestOnSavingsAdjNetIncmAmt |
| Dividends Rev And Expnss | $363,072 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $363,072 | DividendsNetInvstIncmAmt |
| Dividends Adj Net Incm | $363,072 | DividendsAdjNetIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $515,595 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $3,537,611 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $515,595 | CapGainNetIncmNetInvstIncmAmt |
| Total Rev And Expnss | $2,861,912 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $881,558 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $365,963 | TotalAdjNetIncmAmt |
| Legal Fees Rev And Expnss | $378 | LegalFeesRevAndExpnssAmt |
| Accounting Fees Rev And Expnss | $16,544 | AccountingFeesRevAndExpnssAmt |
| Taxes Rev And Expnss | $5,953 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $5,793 | TaxesNetInvstIncmAmt |
| Taxes Adj Net Incm | $5,793 | TaxesAdjNetIncmAmt |
| Other Expenses Rev And Expnss | $105,181 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $104,564 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Adj Net Incm | $104,564 | OtherExpensesAdjNetIncmAmt |
| Tot Opr Expenses Rev And Expnss | $128,056 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $110,357 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Adj Net Incm | $110,357 | TotOprExpensesAdjNetIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $866,150 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $866,150 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $994,206 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $110,357 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Adj Net Incm | $110,357 | TotalExpensesAdjNetIncmAmt |
| Total Expenses Dsbrs Chrtbl | $866,150 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $1,867,706 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $771,201 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $255,606 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sav And Temp Cash Invst BOY | $957,658 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $567,320 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $567,320 | SavAndTempCashInvstEOYFMVAmt |
| Corporate Stock BOY | $2,798,622 | CorporateStockBOYAmt |
| Corporate Stock EOY | $3,398,209 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $4,443,994 | CorporateStockEOYFMVAmt |
| Corporate Bonds BOY | $550,000 | CorporateBondsBOYAmt |
| Corporate Bonds EOY | $975,000 | CorporateBondsEOYAmt |
| Corporate Bonds EOYFMV | $1,000,385 | CorporateBondsEOYFMVAmt |
| Other Investments BOY | $10,512,690 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $11,746,147 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $13,145,580 | OtherInvestmentsEOYFMVAmt |
| Other Assets BOY | $1 | OtherAssetsBOYAmt |
| Other Assets EOY | $1 | OtherAssetsEOYAmt |
| Total Assets BOY | $14,818,971 | TotalAssetsBOYAmt |
| Total Assets EOY | $16,686,677 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $19,157,279 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
| Unrestricted BOY | $14,818,971 | UnrestrictedBOYAmt |
| Unrestricted EOY | $16,686,677 | UnrestrictedEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $14,818,971 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $16,686,677 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $14,818,971 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $16,686,677 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $14,818,971 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $1,867,706 | ExcessRevenueOverExpensesAmt |
| Subtotal | $16,686,677 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $16,686,677 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (45 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | AcquiredAcquiredDt | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|---|---|
| 251 ISHARES TIPS BOND ETF | P | 2017-01-01 | 2017-01-23 | $28,654 | $27,997 | $657 | $657 |
| 1141 VANGUARD FINANCIALS ETF | P | 2017-01-01 | 2017-01-23 | $66,988 | $48,998 | $17,990 | $17,990 |
| 300 VANGUARD INFORMATION TECH ETF | P | 2016-01-25 | 2017-01-23 | $37,646 | $29,928 | $7,718 | $7,718 |
| 782 VANGUARD TELECOMM SRVCS ETF | P | 2017-01-01 | 2017-01-23 | $79,074 | $69,812 | $9,262 | $9,262 |
| 520 SPDR S&P INSURANCE ETF | P | 2016-07-25 | 2017-01-01 | $43,121 | $37,508 | $5,613 | $5,613 |
| 1480 REAL ESTATE SELECT SECTOR SPDR | P | 2016-09-23 | 2017-01-01 | $46,115 | $49,402 | -$3,287 | -$3,287 |
| 81.201 PIMCO INCOME FUND CL P | P | 2017-01-01 | 2017-01-23 | $981 | $975 | $6 | $6 |
| 229 ISHARES MSCI EAFE | P | 2015-12-17 | 2017-09-25 | $15,575 | $13,538 | $2,037 | $2,037 |
| 997 ISHARES TIPS BOND ETF | P | 2000-01-01 | 2017-01-23 | $113,817 | $111,378 | $2,439 | $2,439 |
| 1313 VANGUARD FINANCIALS ETF | P | 2000-01-01 | 2017-06-01 | $77,098 | $63,994 | $13,104 | $13,104 |
| 744 VANGUARD INFORMATION TECH ETF | P | 2000-01-01 | 2017-06-01 | $97,639 | $78,155 | $19,484 | $19,484 |
| 43 POWERSHARES EM SOVEREIGN BOND | P | 2015-03-17 | 2017-01-23 | $1,236 | $1,193 | $43 | $43 |
| 146 ISHRES 3-7 YEAR TSY BOND ETF | P | 2000-01-01 | 2017-01-23 | $26,565 | $26,714 | -$149 | -$149 |
| 223 SPDR S&P INSURANCE ETF | P | 2016-07-25 | 2017-09-25 | $19,915 | $16,085 | $3,830 | $3,830 |
| 164 VANECK VECTORS | P | 2016-03-09 | 2017-06-01 | $3,106 | $2,803 | $303 | $303 |
| 409 ISHARES INC CORE MSCI EMERGING MKTS | P | 2016-05-18 | 2017-09-25 | $21,989 | $16,253 | $5,736 | $5,736 |
| 1854 HEALTH CARE SELECT SPDR | P | 2000-01-01 | 2017-06-01 | $139,188 | $135,643 | $3,545 | $3,545 |
| 3035 SECTOR SPDR CONSMRS | P | 2015-12-17 | 2017-06-01 | $161,120 | $154,266 | $6,854 | $6,854 |
| 1149 CONSUMER DISCRETIONARY SPDR | P | 2000-01-01 | 2017-06-01 | $100,864 | $89,312 | $11,552 | $11,552 |
| 2906 SECTOR SPDR ENERGY | P | 2000-01-01 | 2017-06-01 | $205,332 | $178,856 | $26,476 | $26,476 |
| 3946 SECTOR SPDR INDUSTRIAL | P | 2000-01-01 | 2017-06-01 | $263,659 | $209,781 | $53,878 | $53,878 |
| 1814 SECTOR SPDR UTILITIES | P | 2015-12-17 | 2017-06-01 | $89,297 | $79,290 | $10,007 | $10,007 |
| .098 EATON VANCE ATLANTA CAPITAL | P | 2016-12-08 | 2017-09-05 | $3 | $3 | ||
| .166 AM GROWTH FD OF AM | P | 2016-12-22 | 2017-04-25 | $8 | $7 | $1 | $1 |
| 10000 SX5E ARN ISSUER BAC CAP | P | 2016-04-28 | 2017-06-30 | $124,300 | $100,000 | $24,300 | $24,300 |
| 20000 SP500 ARN ISSUER BARC | P | 2016-07-07 | 2017-08-25 | $224,900 | $200,000 | $24,900 | $24,900 |
| 10000 SP500 STEPUP ISSUER BNS | P | 2016-10-27 | 2017-11-10 | $108,550 | $100,000 | $8,550 | $8,550 |
| 3579 EATON VANCE ATLANTA CAP | P | 2012-04-03 | 2017-09-05 | $99,997 | $60,056 | $39,941 | $39,941 |
| 8548 AMERICAN GROWTH FUND OF AM | P | 2000-01-01 | 2017-06-01 | $399,992 | $283,282 | $116,710 | $116,710 |
| 322 CVS HEALTH CORP | P | 2017-01-01 | 2017-03-24 | $24,672 | $26,520 | -$1,848 | -$1,848 |
| 703 CITIZENS FINL GROUP | P | 2017-01-01 | 2017-10-04 | $25,730 | $25,796 | -$66 | -$66 |
| 2426 DEVON ENERGY CORP | P | 2017-01-01 | 2017-06-27 | $73,901 | $94,078 | -$20,177 | -$20,177 |
| 4438 MARATHON OIL | P | 2017-01-01 | 2017-06-27 | $50,517 | $71,871 | -$21,354 | -$21,354 |
| 464 MONDELEZ INTL INC | P | 2017-01-01 | 2017-08-24 | $19,462 | $20,390 | -$928 | -$928 |
| 530 VERIZON COMM | P | 2017-01-01 | 2017-11-07 | $24,047 | $26,632 | -$2,585 | -$2,585 |
| 465 AMERICAN TOWER REIT INC | P | 2000-01-01 | 2017-09-14 | $66,253 | $46,111 | $20,142 | $20,142 |
| 92 AUTOMATIC DATE PROC | P | 2015-02-05 | 2017-01-18 | $9,457 | $7,993 | $1,464 | $1,464 |
| 969 CVS HEALTH | P | 2000-01-01 | 2017-08-24 | $74,245 | $93,802 | -$19,557 | -$19,557 |
| 3100 CITIZENS FINL GROUP | P | 2000-01-01 | 2017-10-04 | $113,461 | $75,368 | $38,093 | $38,093 |
| 523 DISNEY CO COM | P | 2000-01-01 | 2017-09-14 | $51,133 | $54,154 | -$3,021 | -$3,021 |
| 1300 VAMGIARD REOT ETF | P | 2013-02-12 | 2017-11-01 | $107,422 | $85,672 | $21,750 | $21,750 |
| 1865 MONDELEZ INTL | P | 2000-01-01 | 2017-08-24 | $78,226 | $72,361 | $5,865 | $5,865 |
| 761 MEDTRONIC PLC | P | 2000-01-01 | 2017-10-12 | $59,251 | $56,919 | $2,332 | $2,332 |
| 1617 VERIZON COMM | P | 2000-01-01 | 2017-11-07 | $73,365 | $79,120 | -$5,755 | -$5,755 |
| Capital Gain Dividends | $89,740 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $515,595 | CapitalGainNetIncomeAmt |
| Net Short Term Capital Gain Loss | -$8,998 | NetShortTermCapitalGainLossAmt |
Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable Section4942 Tax | false | LiableSection4942TaxInd |
| Adjusted Qlfy Distri Yr1 | $958,814 | AdjustedQlfyDistriYr1Amt |
| Net Vl Noncharitable Assets Yr1 | $14,818,971 | NetVlNoncharitableAssetsYr1Amt |
| Distribution Yr1 | 0.06470 | DistributionYr1Rt |
| Adjusted Qlfy Distri Yr2 | $771,149 | AdjustedQlfyDistriYr2Amt |
| Net Vl Noncharitable Assets Yr2 | $13,476,780 | NetVlNoncharitableAssetsYr2Amt |
| Distribution Yr2 | 0.05722 | DistributionYr2Rt |
| Adjusted Qlfy Distri Yr3 | $820,844 | AdjustedQlfyDistriYr3Amt |
| Net Vl Noncharitable Assets Yr3 | $11,879,609 | NetVlNoncharitableAssetsYr3Amt |
| Distribution Yr3 | 0.06910 | DistributionYr3Rt |
| Adjusted Qlfy Distri Yr4 | $645,975 | AdjustedQlfyDistriYr4Amt |
| Net Vl Noncharitable Assets Yr4 | $9,841,613 | NetVlNoncharitableAssetsYr4Amt |
| Distribution Yr4 | 0.06564 | DistributionYr4Rt |
| Adjusted Qlfy Distri Yr5 | $488,500 | AdjustedQlfyDistriYr5Amt |
| Net Vl Noncharitable Assets Yr5 | $8,379,242 | NetVlNoncharitableAssetsYr5Amt |
| Distribution Yr5 | 0.05830 | DistributionYr5Rt |
| Total Distribution | 0.314956 | TotalDistributionRt |
| Average Distribution | 0.062991 | AverageDistributionRt |
| Net Investment Income Pct | $7,712 | NetInvestmentIncomePctAmt |
| Adj Nonchrtbl Net Invst Incm Pct | $7,712 | AdjNonchrtblNetInvstIncmPctAmt |
| Qualifying Distributions | $866,150 | QualifyingDistributionsAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Domestic Org Meeting Sect4940e | Yes (X) | DomesticOrgMeetingSect4940eInd |
| Investment Income Excise Tax | $7,712 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $7,712 | SubtotalAmt |
| Tax Based On Investment Income | $7,712 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $3,049 | EstimatedPlusOvpmtIncmTxAmt |
| Total Payments And Credits | $3,049 | TotalPaymentsAndCreditsAmt |
| Form2220 Attached | Yes (X) | Form2220AttachedInd |
| Es Penalty | $113 | EsPenaltyAmt |
| Tax Due | $4,776 | TaxDueAmt |
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 |
| Form990 T Filed | false | Form990TFiledInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | false | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Org Report Or Register State | CA | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (true) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | false | PrivateOperatingFoundationInd |
| New Substantial Contributors | false | NewSubstantialContributorsInd |
| Own Controlled Entity | false | OwnControlledEntityInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (true) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Richard Lang | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7143806200 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 191 E Main St 2A | AddressLine1Txt |
| City | Tustin | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92780 | 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 |
| Acts Fail To Qlfy As Exceptions | false | ActsFailToQlfyAsExceptionsInd |
| Uncorrected Prior Acts | false | UncorrectedPriorActsInd |
| Undistributed Income PY | false | UndistributedIncomePYInd |
| Undistr Incm Sect4942a2 Not App | false | UndistrIncmSect4942a2NotAppInd |
| Business Holdings | false | BusinessHoldingsInd |
| Excess Business Holdings | false | ExcessBusinessHoldingsInd |
| 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 |
| Transactions Fail To Qlfy As Exc | false | TransactionsFailToQlfyAsExcInd |
| Maintained Expenditure Rspns | false | MaintainedExpenditureRspnsInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Proceeds Or Net Income | false | ProceedsOrNetIncomeInd |
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 |
|---|---|---|---|---|---|---|
| Anne L MacPherson | ||||||
| 11572 Padia Lane | Tustin | CA | 92705 | Pres/CEO/Dir | 20.00 | $0 |
| James MacPherson | ||||||
| 13631 Jenet Circle | Santa Ana | CA | 92705 | CFO/Sec/Dir | 5.00 | $0 |
| Jeffrey MacPherson | ||||||
| 129 Palette Court | Bozeman | MT | 59715 | V.Pres./Dir | 5.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $0 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $0 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $0 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Adjusted Total FMV Of Unused Ast | $0 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $0 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $0 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $0 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Based On Investment Income | $7,712 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $7,712 | TotalTaxAmt |
| Distributable Before Adj | $7,712 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $7,712 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $0 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $866,150 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $866,150 | QualifyingDistributionsAmt |
| Pct Sect4940e Org Net Invst Incm | $7,712 | PctSect4940eOrgNetInvstIncmAmt |
| Adjusted Qualifying Distri | $858,438 | AdjustedQualifyingDistriAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $0 | DistributableAsAdjustedAmt |
| Excess Distribution Cyov Yr5 | $74,211 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $650,500 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $830,900 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $773,650 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $961,000 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $3,290,261 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $866,150 | QualifyingDistributionsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Remaining Distri From Corpus | $866,150 | RemainingDistriFromCorpusAmt |
| Total Corpus | $4,156,411 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov From Yr5 | $74,211 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $4,082,200 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $650,500 | ExcessFromYear4Amt |
| Excess From Year3 | $830,900 | ExcessFromYear3Amt |
| Excess From Year2 | $773,650 | ExcessFromYear2Amt |
| Excess From Year1 | $961,000 | ExcessFromYear1Amt |
| Excess From Current Year | $866,150 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (28 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|---|
| Big BrothersBig Sisters | |||||||
| 14131 Yorba St Ste 200 | Tustin | CA | 92780 | None | PC | Charitable | $50,000 |
| Second Harvest of Orange County | |||||||
| 8014 Marine Way | Irvine | CA | 92618 | None | PC | Charitable | $50,000 |
| Laura's House | |||||||
| 999 Corporate Dr Ste 225 | Ladera Ranch | CA | 92694 | None | PC | Charitable | $100,000 |
| Habitat for Humanity of Orange | |||||||
| 2200 S Ritchey St | Santa Ana | CA | 92705 | None | PC | Charitable | $25,000 |
| Orangewood Childrens FDN | |||||||
| 1575 E 17th St | Santa Ana | CA | 92705 | None | PC | Charitable | $35,000 |
| CASA Youth Shelter | |||||||
| 100 West Harrison Suite 500 | Seattle | WA | 98119 | None | PC | Charitable | $15,000 |
| CHOC Children's Foundation | |||||||
| 455 South Main St | Orange | CA | 92868 | None | PC | Charitable | $20,000 |
| Orange County Community Foundation | |||||||
| 30 Corporate Park Suite 410 | Irvine | CA | 92606 | None | PC | Charitable | $11,150 |
| St Joseph Hospital Foundation | |||||||
| 1100 W Stewart Drive | Orange | CA | 92868 | None | PC | Charitable | $25,000 |
| Hoag Hospital Foundation | |||||||
| 500 Superior Ave Suite 350 | Newport Beach | CA | 92663 | None | PC | Charitable | $20,000 |
| Orange Public Library Foundation | |||||||
| 407 E Chapman Ave | Orange | CA | 92866 | None | PC | Charitable | $10,000 |
| Amigos De Los Ninos | |||||||
| PO Box 2602 | La Habra | CA | 90632 | None | PC | Charitable | $10,000 |
| International Justice Missions | |||||||
| PO Box 58147 | Washington | DC | 20037 | None | PC | Charitable | $15,000 |
| Compassion International | |||||||
| 12290 Voyager Parkway | Colorado Springs | CO | 80997 | None | PC | Charitable | $15,000 |
| Share Our Selves | |||||||
| 1550 Superior Ave | Costa Mesa | CA | 92627 | None | PC | Charitable | $15,000 |
| Chapman University | |||||||
| One University Drive | Orange | CA | 92866 | None | PC | Charitable | $15,000 |
| Working Wardrobes | |||||||
| 3030 Pullman St Ste A | Costa Mesa | CA | 92626 | None | PC | Charitable | $20,000 |
| March of Dimes | |||||||
| PO Box 673667 | Marietta | GA | 30006 | None | PC | Charitable | $7,500 |
| Discovery Science Center | |||||||
| 2500 N Main Street | Santa Ana | CA | 92705 | None | PC | Charitable | $15,000 |
| Gallatin Valley Food Bank | |||||||
| 602 Bond Street | Gallatin | MT | 59715 | None | PC | Charitable | $7,500 |
| Cottonwood Day School | |||||||
| 10180 Cottonwood Road | Bozeman | MT | 59718 | None | PC | Charitable | $25,000 |
| Boys and Girls Club Central Orange | |||||||
| 250 North Golden Circle Ste 104 | Santa Ana | CA | 92705 | None | PC | Charitable | $190,000 |
| Community Senior Services | |||||||
| 141 Spring Street | Claremont | CA | 91711 | None | PC | Charitable | $20,000 |
| Make a Wish of Orange County | |||||||
| 3230 El Camino Real | Irvine | CA | 92602 | None | PC | Charitable | $20,000 |
| Pacific Symphony | |||||||
| 17620 Fitch Suite 100 | Irvine | CA | 92614 | None | PC | Charitable | $50,000 |
| Special Olympics of Orange County | |||||||
| 1600 Forbes Way Ste 200 | Long Beach | CA | 90810 | None | PC | Charitable | $20,000 |
| WomanSage | |||||||
| 5319 University Drive Suite 136 | Irvine | CA | 92612 | None | PC | Charitable | $10,000 |
| University of Pugent Sound | |||||||
| 1500 N Warner St | Tacoma | WA | 98416 | None | PC | Charitable | $50,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $866,150 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 1 | ExclusionCd |
| Exclusion | $2,891 | ExclusionAmt |
Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 1 | ExclusionCd |
| Exclusion | $363,072 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 1 | ExclusionCd |
| Exclusion | $515,595 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $881,558 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $881,558 | TotalIncomeProducingActyAmt |
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 | Joe MacPherson Lead Trust | ContributorPersonNm |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 191 E Main St 2A | AddressLine1Txt |
| City | Tustin | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92780 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | $1,980,354 | TotalContributionsAmt |
| Person Contribution | Yes (X) | PersonContributionInd |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | Auditing Fees | CategoryTxt |
| Amt | $16,544 | Amt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule
Investments Corporate Bonds InvestmentsCorporateBondsGrp (9 entries)
| BondBondNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| R2000 ARN ISSUER IFC 14.52% | $150,000 | $168,360 |
| SP500 ARN Issuer BARC 12.45% | $200,000 | $204,800 |
| SP500 Stepup Issuer BNS 25% | $100,000 | $103,100 |
| SX5E ARN Issuer BAC 24.3% | ||
| R2000 Stepup Issuer CS | $100,000 | $98,800 |
| SP500 ARN Issuer BofA | $100,000 | $100,100 |
| SP500 ARN Issuer BofA | $100,000 | $105,600 |
| SX5E ARN Issuer BofA 6/29/18 | $100,000 | $96,500 |
| SX5E ARN Issuer BofA 6/25/20 | $125,000 | $123,125 |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp (40 entries)
| StockStockNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| Citigroup Inc Com New | $121,895 | $179,551 |
| CVS Health Corp | ||
| Microsoft Corp | $128,771 | $190,583 |
| Berkshire Hathaway Inc | $192,578 | $297,330 |
| Chubb LTD (Ace Limited) | $128,132 | $152,267 |
| American Tower Reit Inc | $88,789 | $114,421 |
| American Water Wks Co Inc | $61,076 | $86,367 |
| Automatic Data Processing | $127,263 | $164,066 |
| Blackrock Inc | $103,181 | $143,325 |
| Citizens Finl Group Inc | ||
| Comcast Corp New CL A | $120,435 | $154,112 |
| Costco Wholesale | $93,667 | $114,278 |
| Danaher Corp Del | $95,279 | $117,046 |
| Devon Energy Corp | ||
| Disney Co | $78,242 | $83,643 |
| Ecolab Inc | $66,635 | $77,690 |
| Fedex Corp | $95,520 | $140,491 |
| Home Depot Inc | $123,493 | $187,445 |
| Honeywell Intl | $125,485 | $177,131 |
| Lockheed Martin | $123,027 | $174,651 |
| Medtronic PLC | $78,948 | $80,750 |
| Mondelez Intl | ||
| Thermo Fisher Scientific | $126,949 | $172,031 |
| Verizon Communications | ||
| Visa Inc | $91,766 | $139,447 |
| Apple Inc | $109,922 | $178,876 |
| Marathon Oil | ||
| Nextera Energy Inc | $65,758 | $86,061 |
| Texas Instruments | $118,917 | $164,806 |
| Total S.A. | $97,619 | $118,244 |
| Union Pacific | ||
| Anthem INc | $61,467 | $72,678 |
| Broadcom Ltd. | $72,947 | $77,584 |
| Dowdupont Inc | $109,372 | $110,605 |
| Humana Inc. | $77,929 | $81,119 |
| Prologis Inc. | $103,496 | $107,667 |
| Suntrust Bks Inc | $111,351 | $121,042 |
| Sysco Corp | $101,817 | $118,059 |
| Union Pacific Corp | $94,670 | $135,709 |
| Walmart Stores Inc | $101,813 | $124,919 |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp (31 entries)
| Category Or ItemCategoryOrItemTxt | Listed At Cost Or FMVListedAtCostOrFMVCd | Book ValueBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| American Growth Fd of Am | AT COST | $703,962 | $871,000 |
| American New World Fund | AT COST | $356,892 | $423,832 |
| Vanguard REIT ETF | AT COST | $392,419 | $497,880 |
| Consumer Discretionary SPDR | AT COST | $201,326 | $243,863 |
| Health Care Select SPDR | AT COST | $146,381 | $178,175 |
| Ishares IBoxx $ Invt Grade | AT COST | $576,042 | $597,589 |
| Ishares TIPS Bond ETF | AT COST | $356,806 | $356,956 |
| Ishares 3-7 Year Trsy Bd | AT COST | $540,207 | $529,075 |
| Ishares MBS Etf | AT COST | $1,265,807 | $1,244,012 |
| Vaneck Vectors(Market Vectors Emrg Mkts) | AT COST | $163,961 | $175,091 |
| Powershares Preferred | AT COST | $116,846 | $117,736 |
| Vanguard Information | AT COST | $168,668 | $253,684 |
| Vanguard Intermediate Term Bond ETF | AT COST | $1,431,056 | $1,411,194 |
| Vanguard ST Bond Fd | AT COST | $894,376 | $885,524 |
| PImco Income Fd Cl A | AT COST | $2,196 | $2,261 |
| Ishares MSCI Eafe | AT COST | $1,016,930 | $1,219,035 |
| Ishares Inc Core MSCI Emrg Mkts | AT COST | $360,708 | $462,256 |
| Powershares EM Sovereign | AT COST | $398,731 | $414,742 |
| Sector SPDR Consumers Stpl | AT COST | $419,809 | $461,264 |
| Sector SPDR Energy | AT COST | $238,098 | $261,798 |
| Sector SPDR Industrial | AT COST | $231,793 | $314,939 |
| Sector SPDR Utilities | AT COST | $243,970 | $271,091 |
| Vanguard Financials ETF | AT COST | $258,492 | $352,862 |
| Vanguard Telecomm Srvcs ETF | AT COST | $215,779 | $213,838 |
| Eaton Vance Atlanta Fd Cl A | AT COST | $552,991 | $872,898 |
| Ishares Iboxx High Yield | AT COST | $172,373 | $176,527 |
| Pimco Income Fund Cl P | AT COST | ||
| Real Estate Select SPDR | AT COST | $168,670 | $168,883 |
| SPDR S&P Insurance ETF | AT COST | ||
| Ishares Nasdaq Biotech | AT COST | $77,792 | $79,650 |
| SPDR S&P Insurance ETF | AT COST | $73,066 | $87,925 |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | Legal fees | CategoryTxt |
| Legal Fees | $378 | LegalFeesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Other Assets Schedule OtherAssetsSchedule
Other Assets Schedule OtherAssetsScheduleGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Rounding | Desc |
| BOY Book Value | $1 | BOYBookValueAmt |
| EOY Book Value | $1 | EOYBookValueAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt |
|---|---|---|---|
| Investment Fees | $104,564 | $104,564 | $104,564 |
| Postage Mailling Expense | $617 |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt |
|---|---|---|---|
| Charitable Registry/Franchise tax | $160 | ||
| Foreign taxes paid | $5,793 | $5,793 | $5,793 |