ROCKWATER FOUNDATION: Form 990PF, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- ROCKWATER FOUNDATION (EIN 46-1537126)
- Tax period
- 2016-01-01 to 2016-12-31
- Filed
- 2017-11-15
- IRS object ID
- 201703199349101405
- Schema version
- 2016v3.0
- 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 Stock Schedule
- Investments Other Schedule2
- Legal Fees Schedule
- Other Expenses Schedule
- Other Increases Schedule
- Other Liabilities Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2017-11-15T10:20:12-06:00 | ReturnTs |
| Tax Period End | 2016-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 910189318 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Moss Adams LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 975 Oak Street Suite 500 | AddressLine1Txt |
| City | Eugene | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97401 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2016-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 461537126 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Wagner Family Foundation | BusinessNameLine1Txt |
| Business Name Line2 | c/o Apercen Partners LLC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WAGN | BusinessNameControlTxt |
| Phone | 6508047100 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 314 Lytton Ave Suite 200 | AddressLine1Txt |
| City | Palo Alto | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94301 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | James Peter Wagner | PersonNm |
| Person Title | President | PersonTitleTxt |
| Phone | 6508047100 | PhoneNum |
| Signature | 2017-11-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Wendy Campos | PreparerPersonNm |
| PTIN | P00448102 | PTIN |
| Phone | 5416861040 | PhoneNum |
| Preparation | 2017-11-13 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 12.129.7.100 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2017-11-13 | IPDt |
| IP Tm | 17:44:55 | IPTm |
| IP Timezone | PS | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 04AC3BC5301D88D6367FF888E970AED671A35C09 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2017-02-10 21:41:12Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $40,051,721 | 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 | $2,500,890 | ContriRcvdRevAndExpnssAmt |
| Interest On Sav Rev And Expnss | $1,115 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $1,115 | InterestOnSavNetInvstIncmAmt |
| Dividends Net Invst Incm | $12,816 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $1,432,873 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $526,177 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $329,611 | CapGainNetIncmNetInvstIncmAmt |
| Other Income Net Invst Incm | $461,416 | OtherIncomeNetInvstIncmAmt |
| Total Rev And Expnss | $3,934,878 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $804,958 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $0 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $0 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $0 | CompOfcrDirTrstDsbrsChrtblAmt |
| Legal Fees Rev And Expnss | $98 | LegalFeesRevAndExpnssAmt |
| Legal Fees Net Invst Incm | $0 | LegalFeesNetInvstIncmAmt |
| Legal Fees Dsbrs Chrtbl | $98 | LegalFeesDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $88,783 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $44,392 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $44,391 | AccountingFeesChrtblPrpsAmt |
| Taxes Rev And Expnss | $94,391 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $0 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $85 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $288,313 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $85 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $183,357 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $332,705 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $44,574 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $1,751,197 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $1,751,197 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $1,934,554 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $332,705 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $1,795,771 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $2,000,324 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $472,253 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sav And Temp Cash Invst BOY | $5,873,333 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $5,967,763 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $5,967,763 | SavAndTempCashInvstEOYFMVAmt |
| Prepaid Expenses BOY | $12,000 | PrepaidExpensesBOYAmt |
| Prepaid Expenses EOY | $46,000 | PrepaidExpensesEOYAmt |
| Prepaid Expenses EOYFMV | $46,000 | PrepaidExpensesEOYFMVAmt |
| Corporate Stock BOY | $12,148,255 | CorporateStockBOYAmt |
| Corporate Stock EOY | $13,488,650 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $13,488,650 | CorporateStockEOYFMVAmt |
| Other Investments BOY | $18,231,317 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $20,549,308 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $20,549,308 | OtherInvestmentsEOYFMVAmt |
| Total Assets BOY | $36,264,905 | TotalAssetsBOYAmt |
| Total Assets EOY | $40,051,721 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $40,051,721 | TotalAssetsEOYFMVAmt |
| Other Liabilities BOY | $252,000 | OtherLiabilitiesBOYAmt |
| Other Liabilities EOY | $318,000 | OtherLiabilitiesEOYAmt |
| Total Liabilities BOY | $252,000 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $318,000 | TotalLiabilitiesEOYAmt |
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
| Unrestricted BOY | $36,012,905 | UnrestrictedBOYAmt |
| Unrestricted EOY | $39,733,721 | UnrestrictedEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $36,012,905 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $39,733,721 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $36,264,905 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $40,051,721 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $36,012,905 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $2,000,324 | ExcessRevenueOverExpensesAmt |
| Other Increases | $1,720,492 | OtherIncreasesAmt |
| Subtotal | $39,733,721 | SubtotalAmt |
| Other Decreases | $0 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $39,733,721 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (2 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|
| PARTNERSHIP FLOWTHROUGH | P | $281,506 | $187,002 | $94,504 | $94,504 |
| PUBLICLY TRADED SECURITIES | $244,671 | $9,564 | $235,107 | $235,107 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $329,611 | CapitalGainNetIncomeAmt |
Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable Section4942 Tax | 0 | LiableSection4942TaxInd |
| Adjusted Qlfy Distri Yr1 | $513,415 | AdjustedQlfyDistriYr1Amt |
| Net Vl Noncharitable Assets Yr1 | $33,755,244 | NetVlNoncharitableAssetsYr1Amt |
| Distribution Yr1 | 0.015210 | DistributionYr1Rt |
| Adjusted Qlfy Distri Yr2 | $3,083,809 | AdjustedQlfyDistriYr2Amt |
| Net Vl Noncharitable Assets Yr2 | $30,375,462 | NetVlNoncharitableAssetsYr2Amt |
| Distribution Yr2 | 0.101523 | DistributionYr2Rt |
| Adjusted Qlfy Distri Yr3 | $1,045,950 | AdjustedQlfyDistriYr3Amt |
| Net Vl Noncharitable Assets Yr3 | $20,510,772 | NetVlNoncharitableAssetsYr3Amt |
| Distribution Yr3 | 0.050995 | DistributionYr3Rt |
| Adjusted Qlfy Distri Yr4 | $0 | AdjustedQlfyDistriYr4Amt |
| Net Vl Noncharitable Assets Yr4 | $235,774 | NetVlNoncharitableAssetsYr4Amt |
| Distribution Yr4 | 0.000000 | DistributionYr4Rt |
| Total Distribution | 0.167728 | TotalDistributionRt |
| Average Distribution | 0.041932 | AverageDistributionRt |
| Net Vl Noncharitable Assets | $38,494,794 | NetVlNoncharitableAssetsAmt |
| Adj Net Vl Noncharitable Assets | $1,614,164 | AdjNetVlNoncharitableAssetsAmt |
| Net Investment Income Pct | $4,723 | NetInvestmentIncomePctAmt |
| Adj Nonchrtbl Net Invst Incm Pct | $1,618,887 | AdjNonchrtblNetInvstIncmPctAmt |
| Qualifying Distributions | $1,795,771 | 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 | $4,723 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $4,723 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $4,723 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $62,564 | EstimatedPlusOvpmtIncmTxAmt |
| Total Payments And Credits | $62,564 | TotalPaymentsAndCreditsAmt |
| Form2220 Attached | Yes (X) | Form2220AttachedInd |
| Overpayment | $57,841 | OverpaymentAmt |
| Applied To ES Tax | $57,841 | 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 | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (1) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (1) | AtLeast5000InAssetsInd |
| Org Report Or Register State | CA | 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 |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Apercen Partners LLC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6508047100 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 314 Lytton Ave Suite 200 | AddressLine1Txt |
| City | Palo Alto | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94301 | 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 (4 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 |
|---|---|---|---|---|---|---|---|---|
| JAMES PETER WAGNER | ||||||||
| 314 LYTTON AVE SUITE 200 | PALO ALTO | CA | 94301 | PRESIDENT/DIRECTOR | 1.00 | $0 | $0 | $0 |
| AMY HAIG WAGNER | ||||||||
| 314 LYTTON AVE SUITE 200 | PALO ALTO | CA | 94301 | SEC./TREAS./DIR. | 1.00 | $0 | $0 | $0 |
| JACKSON WAGNER | ||||||||
| 314 LYTTON AVE SUITE 200 | PALO ALTO | CA | 94301 | DIRECTOR | 1.00 | $0 | $0 | $0 |
| Benjamin Wagner | ||||||||
| 314 LYTTON AVE SUITE 200 | PALO ALTO | CA | 94301 | 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 |
Compensation Of Hghst Pd Cntrct CompensationOfHghstPdCntrctGrp
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | APERCEN PARNTERS LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 314 lytton ave | AddressLine1Txt |
| City | palo alto | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94301 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Service Type | ACCOUNTING FEES | ServiceTypeTxt |
| Compensation | $61,068 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 | $12,614,845 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $5,916,856 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $20,549,308 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $39,081,009 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $39,081,009 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $586,215 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $38,494,794 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $1,924,740 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $1,924,740 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $4,723 | TaxBasedOnInvestmentIncomeAmt |
| Income Tax | $14,159 | IncomeTaxAmt |
| Total Tax | $18,882 | TotalTaxAmt |
| Distributable Before Adj | $1,905,858 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $1,905,858 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $1,905,858 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $1,795,771 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $1,795,771 | QualifyingDistributionsAmt |
| Pct Sect4940e Org Net Invst Incm | $4,723 | PctSect4940eOrgNetInvstIncmAmt |
| Adjusted Qualifying Distri | $1,791,048 | AdjustedQualifyingDistriAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $1,905,858 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr2 | $879,511 | ExcessDistributionCyovYr2Amt |
| Total Excess Distribution Cyov | $879,511 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $1,795,771 | QualifyingDistributionsAmt |
| Applied To Year1 | $0 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $1,795,771 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $0 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $110,087 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $110,087 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $769,424 | 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 | $0 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $769,424 | ExcessDistriCyovToNextYrAmt |
| Excess From Year2 | $769,424 | ExcessFromYear2Amt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | JAMES PETER WAGNER | ContributingManagerNm |
| Contributing Manager | AMY HAIG WAGNER | ContributingManagerNm |
| Contributing Manager | JACKSON WAGNER | ContributingManagerNm |
| Contributing Manager | Benjamin Wagner | ContributingManagerNm |
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (14 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|
| Able Works | ||||||
| 1836 Bay Road Suite B | East Palo Alto | CA | 94303 | PC | General Purpose | $5,052 |
| HARVARD UNIVERSITY | ||||||
| 124 MOUNT AUBURN STREET | CAMBRIDGE | MA | 02138 | PC | Harvard College Fund | $2,063 |
| INTERNATIONAL JUSTICE MISSION | ||||||
| PO Box 58147 | Washington | DC | 200378147 | PC | GENERAL PURPOSE | $1,214,295 |
| MENLO PARK PRESBYTERIAN CHURCH | ||||||
| 950 Santa Cruz Avenue | Menlo Park | CA | 94025 | PC | GENERAL PURPOSE | $9,971 |
| MENLO SCHOOL | ||||||
| 50 Valparaiso Avenue | Atherton | CA | 94027 | PC | Menlo School Annual Fund | $20,794 |
| Mercy Ships International | ||||||
| PO BOX 2020 | Lindale | TX | 75771 | PC | General Purpose | $200,177 |
| NURU INTERNATIONAL | ||||||
| 855 El Camino Real Suite 13A-411 | Palo Alto | CA | 94301 | PC | GENERAL PURPOSE | $198,734 |
| Peninsula Bridge Program | ||||||
| PO BOX 963 | Menlo Park | CA | 94026 | PC | General Purpose | $10,079 |
| VINEYARD ASSEMBLY OF GOD CHURCH | ||||||
| 1048 STATE ROAD | VINEYARD HAVEN | MA | 02568 | PC | GENERAL PURPOSE | $9,971 |
| HARVARD UNIVERSITY | ||||||
| 124 MOUNT AUBURN STREET | CAMBRIDGE | MA | 02138 | PC | Friends of Harvard Sailing | $5,043 |
| HarVARD UNIVERSITY | ||||||
| 124 MOUNT AUBURN STREET | cAMBRIDGE | MA | 02138 | PC | Harvard Business School | $9,971 |
| Not For Sale Fund | ||||||
| 2225 Third Street | San Francisco | CA | 94107 | PC | Project Club Y | $10,073 |
| Boys & Girls Club of the Peninsula | ||||||
| 401 Pierce Road | Menlo Park | CA | 94022 | PC | General Purpose | $49,860 |
| East Palo Alto Tennis and Tutoring | ||||||
| PO Box 60597 | Palo Alto | CA | 97306 | PC | General Purpose | $5,114 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $1,751,197 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $1,115 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business | 523000 | BusinessCd |
| Unrelated Business Taxbl Incm | $187,002 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | 18 | ExclusionCd |
| Exclusion | $1,245,871 | ExclusionAmt |
Other Revenue Described OtherRevenueDescribedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Ordinary Income From Passthrough | Desc |
| Business | 523000 | BusinessCd |
| Unrelated Business Taxbl Incm | -$73,352 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | 14 | ExclusionCd |
| Exclusion | $73,352 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $113,650 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $1,320,338 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $1,433,988 | 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 1 | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JAMES AND AMY WAGNER | BusinessNameLine1Txt |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 314 LYTTON AVE SUITE 200 | AddressLine1Txt |
| City | PALO ALTO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94301 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | $2,500,890 | TotalContributionsAmt |
| Noncash Contribution | Yes (X) | NoncashContributionInd |
Non Cash Property Contribution NonCashPropertyContributionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 1 | ContributorNum |
| Noncash Property | Publicly Traded Securities | NoncashPropertyDesc |
| Fair Market Value | $2,500,890 | FairMarketValueAmt |
| Received | 2016-12-20 | ReceivedDt |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ACCOUNTING FEES | CategoryTxt |
| Amt | $88,783 | Amt |
| Net Investment Income | $44,392 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $44,391 | DisbursementsCharitablePrpsAmt |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp (5 entries)
| StockStockNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| FACEBOOK INC | $10,683,773 | $10,683,773 |
| ALPHABET INC CL A | $1,347,165 | $1,347,165 |
| ALPHABET INC CL C | $1,315,181 | $1,315,181 |
| imperva INC | $65,203 | $65,203 |
| $77,328 | $77,328 |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp (2 entries)
| Category Or ItemCategoryOrItemTxt | Listed At Cost Or FMVListedAtCostOrFMVCd | Book ValueBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| CRESCENT PARK OFFSHORE FUND LTD | FMV | $977,396 | $977,396 |
| SEQUOIA HERITAGE FUND USTE LP | FMV | $19,571,912 | $19,571,912 |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | Legal Fees | CategoryTxt |
| Legal Fees | $98 | LegalFeesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $98 | DisbursementsCharitablePrpsAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| License and Fees | $85 | $0 | $85 |
| Passthrough Investment Expenses | $0 | $288,313 | $0 |
Other Increases Schedule OtherIncreasesSchedule
Other Increases Detail OtherIncreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | UNREALIZED GAIN | Desc |
| Amt | $1,720,492 | Amt |
Other Liabilities Schedule OtherLiabilitiesSchedule
Other Liabilities Detail OtherLiabilitiesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DEFERRED EXCISE TAX PAYABLE | Desc |
| BOY Book Value | $252,000 | BOYBookValueAmt |
| EOY Book Value | $318,000 | EOYBookValueAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (3 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| TAX EXPENSE | $82,000 | $0 | $0 |
| California State Tax | $12,348 | $0 | $0 |
| Georgia State Tax | $43 | $0 | $0 |
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