OFFIELD CENTER FOR BILLFISH STUDIES: Form 990PF, tax year 2016

View the entire original 990 at ProPublica ↗

Organization
OFFIELD CENTER FOR BILLFISH STUDIES (EIN 46-1309989)
Tax period
2016-01-01 to 2016-12-31
Filed
2017-10-01
IRS object ID
201702749349100100
Schema version
2016v3.1
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)
Return2017-10-01T13:18:33-05:00ReturnTs
Tax Period End2016-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BDO USA LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1200 OTTAWA AVE NW STE 300AddressLine1Txt
CityGRAND RAPIDSCityNm
State AbbreviationMIStateAbbreviationCd
ZIP49503ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2016-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN461309989EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE OFFIELD CENTER FOR BILLFISH STUDIESBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% BDO USA LLPInCareOfNm
Business Name ControlOFFIBusinessNameControlTxt
Phone6167747000PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 2080AddressLine1Txt
CityAVALONCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90704ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonGAIL HODGEPersonNm
Person TitleSECRETARYPersonTitleTxt
Phone6167747000PhoneNum
Signature2017-11-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMatthew BeckerPreparerPersonNm
PTINP00295296PTIN
Phone6167747000PhoneNum
Preparation2017-11-15PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address50.233.169.122IPv4AddressTxt
FieldValueIRS element (for citing)
Federal Original Submission Id38868920172745000006FederalOriginalSubmissionId
Federal Original Submission Id2017-10-01FederalOriginalSubmissionIdDt
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id6202838AF089BEAC505B86AEF7A9F1162B39FA65AtSubmissionCreationDeviceId
At Submission Filing Device Id2DD859AFFAA0E725B3BE5D7E6338C9A504CBEE9DAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2016TaxYr
Build TS2021-01-29 14:40:06ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$213,635FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$0ContriRcvdRevAndExpnssAmt
Cap Gain Net Incm Net Invst Incm$0CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$0TotalRevAndExpnssAmt
Total Net Invst Incm$0TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$0CompOfcrDirTrstRevAndExpnssAmt
Accounting Fees Rev And Expnss$7,268AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$0AccountingFeesNetInvstIncmAmt
Accounting Fees Adj Net Incm$0AccountingFeesAdjNetIncmAmt
Accounting Fees Chrtbl Prps$7,268AccountingFeesChrtblPrpsAmt
Taxes Rev And Expnss$185TaxesRevAndExpnssAmt
Other Expenses Rev And Expnss$1,388OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl$1,388OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$8,841TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Adj Net Incm$0TotOprExpensesAdjNetIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$8,656TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$116,240ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$116,240ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$125,081TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Adj Net Incm$0TotalExpensesAdjNetIncmAmt
Total Expenses Dsbrs Chrtbl$124,896TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$125,081ExcessRevenueOverExpensesAmt
Net Investment Income$0NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$338,716CashBOYAmt
Cash EOY$213,635CashEOYAmt
Cash EOYFMV$213,635CashEOYFMVAmt
Total Assets BOY$338,716TotalAssetsBOYAmt
Total Assets EOY$213,635TotalAssetsEOYAmt
Total Assets EOYFMV$213,635TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind
Unrestricted BOY$338,716UnrestrictedBOYAmt
Unrestricted EOY$213,635UnrestrictedEOYAmt
Tot Net Ast Or Fund Balances BOY$338,716TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$213,635TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$338,716TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$213,635TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$338,716TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$125,081ExcessRevenueOverExpensesAmt
Subtotal$213,635SubtotalAmt
Tot Net Ast Or Fund Balances EOY$213,635TotNetAstOrFundBalancesEOYAmt
FieldValueIRS element (for citing)
Cap Gains Loss Tx Invst Incm DetailCapGainsLossTxInvstIncmDetail

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxfalseLiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$84,674AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$257,699NetVlNoncharitableAssetsYr1Amt
Distribution Yr10.328577DistributionYr1Rt
Adjusted Qlfy Distri Yr2$129,679AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2$328,816NetVlNoncharitableAssetsYr2Amt
Distribution Yr20.394382DistributionYr2Rt
Adjusted Qlfy Distri Yr3$407,574AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3$438,641NetVlNoncharitableAssetsYr3Amt
Distribution Yr30.929174DistributionYr3Rt
Adjusted Qlfy Distri Yr4$0AdjustedQlfyDistriYr4Amt
Net Vl Noncharitable Assets Yr4$12,308NetVlNoncharitableAssetsYr4Amt
Distribution Yr40.0DistributionYr4Rt
Total Distribution1.652133TotalDistributionRt
Average Distribution0.413033AverageDistributionRt
Net Vl Noncharitable Assets$268,223NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$110,785AdjNetVlNoncharitableAssetsAmt
Net Investment Income Pct$0NetInvestmentIncomePctAmt
Adj Nonchrtbl Net Invst Incm Pct$110,785AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$124,896QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Domestic Org Meeting Sect4940eYes (X)DomesticOrgMeetingSect4940eInd
Investment Income Excise Tax$0InvestmentIncomeExciseTaxAmt
Subtotal$0SubtotalAmt
Tax Based On Investment Income$0TaxBasedOnInvestmentIncomeAmt
Total Payments And Credits$0TotalPaymentsAndCreditsAmt
Tax Due$0TaxDueAmt

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
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateCAOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationYes (true)PrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1BDO USA LLPBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6167747000PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1200 OTTAWA AVE NW SUITE 300AddressLine1Txt
CityGRAND RAPIDSCityNm
State AbbreviationMIStateAbbreviationCd
ZIP495032426ZIPCd
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
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYfalseUndistributedIncomePYInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
CHASE OFFIELD
200 OTTAWA AVE NW SUITE 300GRAND RAPIDSMI49503CHIEF EXECUTIVE OFFICER1.0$0$0$0
GAIL HODGE
106 OLIVE STREETAVALONCA907040741SECRETARY1.0$0$0$0
CALEN OFFIELD
200 OTTAWA AVE NW SUITE 300GRAND RAPIDSMI49503CHIEF FINANCIAL OFFICER1.0$0$0$0

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

FieldValueIRS element (for citing)
Description1THE FOUNDATION INCURS INDIRECT EXPENSES RELATED TO ACCOUNTING EXPENSE, TRAVEL EXPENSE, AND OTHER EXPENSES.Description1Txt
Expenses1$8,656Expenses1Amt
FieldValueIRS element (for citing)
Sum Of Program Related InvstSumOfProgramRelatedInvstGrp

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$272,308AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$272,308TotalFMVOfUnusedAssetsAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$272,308AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$4,085CashDeemedCharitableAmt
Net Vl Noncharitable Assets$268,223NetVlNoncharitableAssetsAmt
Minimum Investment Return$13,411MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Sect4942j3j5 Fndtn And Frgn OrgYes (X)Sect4942j3j5FndtnAndFrgnOrgInd

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$124,896ExpensesAndContributionsAmt
Program Related Invst Total$0ProgramRelatedInvstTotalAmt
Charitable Assets Acquis Paid$0CharitableAssetsAcquisPaidAmt
Set Aside Suitability Test$0SetAsideSuitabilityTestAmt
Set Aside Cash Distri Test$0SetAsideCashDistriTestAmt
Qualifying Distributions$124,896QualifyingDistributionsAmt
Pct Sect4940e Org Net Invst Incm$0PctSect4940eOrgNetInvstIncmAmt
Adjusted Qualifying Distri$124,896AdjustedQualifyingDistriAmt

Private Operating Foundations PrivateOperatingFoundationsGrp

FieldValueIRS element (for citing)
Section4942j3Yes (X)Section4942j3Ind

Lessor Adj Net Incm Min Invst Ret LessorAdjNetIncmMinInvstRetGrp

FieldValueIRS element (for citing)
Current Year$0CurrentYearAmt
Year1$0Year1Amt
Year2$0Year2Amt
Year3$0Year3Amt
Total$0TotalAmt

Pct85 Lessor Adj Incm Or Min Ret Pct85LessorAdjIncmOrMinRetGrp

FieldValueIRS element (for citing)
Current Year$0CurrentYearAmt
Year1$0Year1Amt
Year2$0Year2Amt
Year3$0Year3Amt
Total$0TotalAmt

Qualifying Distributions QualifyingDistributionsGrp

FieldValueIRS element (for citing)
Current Year$124,896CurrentYearAmt
Year1$84,674Year1Amt
Year2$129,679Year2Amt
Year3$407,574Year3Amt
Total$746,823TotalAmt

Qualifying Distri Not Used Drt QualifyingDistriNotUsedDrtGrp

FieldValueIRS element (for citing)
Current Year$116,240CurrentYearAmt
Year1$54,050Year1Amt
Year2$96,215Year2Amt
Year3$235,000Year3Amt
Total$501,505TotalAmt

Qualifying Distri Made Drt QualifyingDistriMadeDrtGrp

FieldValueIRS element (for citing)
Current Year$8,656CurrentYearAmt
Year1$30,624Year1Amt
Year2$33,464Year2Amt
Year3$172,574Year3Amt
Total$245,318TotalAmt
FieldValueIRS element (for citing)
Total AssetsTotalAssetsGrp

Total Assets Sect4942j3 Bi TotalAssetsSect4942j3BiGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Two Thirds Minimum Invst Ret TwoThirdsMinimumInvstRetGrp

FieldValueIRS element (for citing)
Current Year$8,941CurrentYearAmt
Year1$8,590Year1Amt
Year2$10,961Year2Amt
Year3$14,621Year3Amt
Total$43,113TotalAmt

Total Support TotalSupportGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Public Support Type PublicSupportType

FieldValueIRS element (for citing)
Total$0TotalAmt

Largest Support From EO LargestSupportFromEOGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Gross Investment Income GrossInvestmentIncomeGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (3 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
GUY HARVEY OCEAN FOUNDATION
10408 WEST STATE ROAD 84 SUITE 104DAVIEFL33324N/APCGENERAL OPERATIONS$45,000
MARINE CONSERVATION SCIENCE INSTITUTE
2809 SOUTH MISSION ROAD SUITE GFALLBROOKCA92028N/APCGENERAL OPERATIONS$1,240
CATALINA SEA BASS FUND INC
PO BOX 2080AVALONCA907042080N/APCGENERAL OPERATIONS$70,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$116,240TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

FieldValueIRS element (for citing)
Fees Contracts From Govt AgFeesContractsFromGovtAgGrp
Membership Dues And AssmntMembershipDuesAndAssmntGrp
Int On Sav And Temp Cash InvstIntOnSavAndTempCashInvstGrp
Div And Int From Sec Part VIIDivAndIntFromSecPartVIIGrp
Net Rntl Incm Re Debt Fincd PropNetRntlIncmReDebtFincdPropGrp
Net Rntl Incm Re Not Debt Fincd PropNetRntlIncmReNotDebtFincdProp
Net Rental Income Personal PropNetRentalIncomePersonalPropGrp
Other Investment Incm Part VIIOtherInvestmentIncmPartVIIGrp
Gain Sales Ast Oth Than InvntryGainSalesAstOthThanInvntryGrp
Net Income Loss From Special EvtNetIncomeLossFromSpecialEvtGrp
Gross Profit Loss Sls Of InvntryGrossProfitLossSlsOfInvntryGrp
Subtotals Incm Producing ActySubtotalsIncmProducingActyGrp

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

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryACCOUNTING FEESCategoryTxt
Amt$7,268Amt
Disbursements Charitable Prps$7,268DisbursementsCharitablePrpsAmt

Depreciation Schedule DepreciationSchedule

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUS EXPENSEDesc
Revenue And Expenses Per Books$1,388RevenueAndExpensesPerBooksAmt
Disbursements Charitable Prps$1,388DisbursementsCharitablePrpsAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryCA FRANCHISE TAX BOARDCategoryTxt
Amt$185Amt

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