BOYD FAMILY FOUNDATION: Form 990PF, tax year 2015

View the entire original 990 at ProPublica ↗

Organization
BOYD FAMILY FOUNDATION (EIN 65-6237736)
Tax period
2015-01-01 to 2015-12-31
Filed
2016-11-11
IRS object ID
201613169349101206
Schema version
2015v2.1
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)
Return2016-11-11T14:45:02-06:00ReturnTs
Tax Period End2015-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN201662635PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1RAPACKI CO PA CPASBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line16800 FRANCE AVE SO STE 120AddressLine1Txt
CityEDINACityNm
State AbbreviationMNStateAbbreviationCd
ZIP55435ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2015-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN656237736EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BOYD FAMILY FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlBOYDBusinessNameControlTxt
Phone5159614238PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1802 WEST DETROIT AVENUEAddressLine1Txt
CityINDIANOLACityNm
State AbbreviationIAStateAbbreviationCd
ZIP50125ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonVIRGINA STOVERPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone5159614238PhoneNum
Signature2016-11-10SignatureDt

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJOSEPH L RAPACKI JR CPAPreparerPersonNm
PTINP01202569PTIN
Phone9529455011PhoneNum
Preparation2016-11-11PreparationDt
FieldValueIRS element (for citing)
Tax2015TaxYr
Build TS2017-02-10 21:41:12ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$0FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$113InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$113InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss$82DividendsRevAndExpnssAmt
Dividends Net Invst Incm$82DividendsNetInvstIncmAmt
Other Income Rev And Expnss-$2,986OtherIncomeRevAndExpnssAmt
Other Income Adj Net Incm-$2,986OtherIncomeAdjNetIncmAmt
Total Rev And Expnss-$2,791TotalRevAndExpnssAmt
Total Net Invst Incm$195TotalNetInvstIncmAmt
Total Adj Net Incm-$2,986TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$550AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$550AccountingFeesNetInvstIncmAmt
Other Prof Fees Rev And Expnss$3,800OtherProfFeesRevAndExpnssAmt
Trav Conf Meeting Rev And Expnss$2,250TravConfMeetingRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$6,600TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$550TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$13,600ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$13,600ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$20,200TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$550TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$13,600TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$22,991ExcessRevenueOverExpensesAmt
Net Investment Income$0NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$3,838SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$14,821SavAndTempCashInvstEOYAmt
Corporate Stock BOY$301,760CorporateStockBOYAmt
Corporate Stock EOY$266,300CorporateStockEOYAmt
Corporate Bonds BOY$43,476CorporateBondsBOYAmt
Corporate Bonds EOY$34,223CorporateBondsEOYAmt
Total Assets BOY$349,074TotalAssetsBOYAmt
Total Assets EOY$315,344TotalAssetsEOYAmt
Total Assets EOYFMV$0TotalAssetsEOYFMVAmt
Deferred Revenue BOY$85,113DeferredRevenueBOYAmt
Deferred Revenue EOY$74,374DeferredRevenueEOYAmt
Total Liabilities BOY$85,113TotalLiabilitiesBOYAmt
Total Liabilities EOY$74,374TotalLiabilitiesEOYAmt
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind
Unrestricted BOY$263,961UnrestrictedBOYAmt
Unrestricted EOY$240,970UnrestrictedEOYAmt
Tot Net Ast Or Fund Balances BOY$263,961TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$240,970TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$349,074TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$315,344TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$263,961TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$22,991ExcessRevenueOverExpensesAmt
Subtotal$240,970SubtotalAmt
Tot Net Ast Or Fund Balances EOY$240,970TotNetAstOrFundBalancesEOYAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxfalseLiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$13,000AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$345,235NetVlNoncharitableAssetsYr1Amt
Distribution Yr10.037656DistributionYr1Rt
Adjusted Qlfy Distri Yr2$11,930AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2$56,637NetVlNoncharitableAssetsYr2Amt
Distribution Yr20.210640DistributionYr2Rt
Adjusted Qlfy Distri Yr3$12,000AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3$285,152NetVlNoncharitableAssetsYr3Amt
Distribution Yr30.042083DistributionYr3Rt
Adjusted Qlfy Distri Yr4$9,000AdjustedQlfyDistriYr4Amt
Net Vl Noncharitable Assets Yr4$246,250NetVlNoncharitableAssetsYr4Amt
Distribution Yr40.036548DistributionYr4Rt
Adjusted Qlfy Distri Yr5$27,055AdjustedQlfyDistriYr5Amt
Net Vl Noncharitable Assets Yr5$279,741NetVlNoncharitableAssetsYr5Amt
Distribution Yr50.096714DistributionYr5Rt
Total Distribution0.423641TotalDistributionRt
Average Distribution0.084728AverageDistributionRt
Net Vl Noncharitable Assets$295,500NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$25,037AdjNetVlNoncharitableAssetsAmt
Adj Nonchrtbl Net Invst Incm Pct$25,037AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$13,600QualifyingDistributionsAmt

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
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
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
Website AddressN/AWebsiteAddressTxt
Individual With BooksVIRGINIA STOVERIndividualWithBooksNm
Phone5153602946PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1802 WEST DETROIT AVENUEAddressLine1Txt
CityINDIANOLACityNm
State AbbreviationIAStateAbbreviationCd
ZIP50125ZIPCd
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
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
VIRGINA STOVER
802 W DETROITINDIANOLAIA50125PRESIDENT1.00$0$0$0
MARY BAHRS
10004 THORNWOODKENSINGTONMD20895TRUSTEE0.25$0$0$0
JANE GRANDUSKY
7340 PIONEER ROADWEST PALM BEACHFL33401TRUSTEE0.25$0$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

FieldValueIRS element (for citing)
Description1THE ORGANIZATION GAVE FUNDS TO UNION CONGREGATIONAL CHURCH WEST PALM BEACH FL WITH NO RESTRICTIONS AS HOW THE FUNDS MAY BE USED. ALSO THE BETHESDA MARYLAND UNITED CHURCH OF CHRIST.Description1Txt
Expenses1$8,000Expenses1Amt
Description2THE ORGANIZATION GAVE FUNDS TO SCHOOLS FOR EDUCATIONAL PURPOSES. (SCHOOL OF FINE ARTS FOUNDATION, WPB, FL. AND THE SIMPSON FUND, SIMPSON COLLEGE, INDIANOLA, IA.) AND THE IOWA BARN FOUNDATION, ZEARIGNG, IA.Description2Txt
Expenses2$1,000Expenses2Amt
Description3AMERICAN CANCER SOCIETYDescription3Txt
Expenses3$1,500Expenses3Amt
Description4MARIA LAMB FUND, NANTUCKET MA.Description4Txt
Expenses4$1,000Expenses4Amt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$285,000AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$15,000AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$300,000TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$300,000AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$4,500CashDeemedCharitableAmt
Net Vl Noncharitable Assets$295,500NetVlNoncharitableAssetsAmt
Minimum Investment Return$14,775MinimumInvestmentReturnAmt

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$13,600ExpensesAndContributionsAmt
Qualifying Distributions$13,600QualifyingDistributionsAmt
Adjusted Qualifying Distri$13,600AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Qualifying Distributions$13,600QualifyingDistributionsAmt
Remaining Distri From Corpus$13,600RemainingDistriFromCorpusAmt
Total Corpus$13,600TotalCorpusAmt

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
Year2$2,832Year2Amt
Year3$6,784Year3Amt
Total$9,616TotalAmt

Pct85 Lessor Adj Incm Or Min Ret Pct85LessorAdjIncmOrMinRetGrp

FieldValueIRS element (for citing)
Year2$2,407Year2Amt
Year3$5,766Year3Amt
Total$8,173TotalAmt

Qualifying Distributions QualifyingDistributionsGrp

FieldValueIRS element (for citing)
Current Year$13,600CurrentYearAmt
Year1$13,000Year1Amt
Year2$12,000Year2Amt
Year3$12,000Year3Amt
Total$50,600TotalAmt

Qualifying Distri Made Drt QualifyingDistriMadeDrtGrp

FieldValueIRS element (for citing)
Current Year$13,600CurrentYearAmt
Year1$13,000Year1Amt
Year2$12,000Year2Amt
Year3$12,000Year3Amt
Total$50,600TotalAmt

Two Thirds Minimum Invst Ret TwoThirdsMinimumInvstRetGrp

FieldValueIRS element (for citing)
Current Year$9,850CurrentYearAmt
Year1$11,508Year1Amt
Year2$1,888Year2Amt
Year3$9,505Year3Amt
Total$32,751TotalAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (8 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmtAddress Line2RecipientUSAddress/AddressLine2Txt
UNION CONGREGATIONAL CHURCH
5088 SUMMIT BOULEVARDWEST PALM BEACHFL33415NONPROFITRELIGIOUS$8,000
THE SIMPSON FUND
701 N C STREETINDIANOLAIA50125NONPROFITEDUCATION$1,000701 NC ST
SCHOOL OF ARTS FOUNDATION
PO BOX 552WEST PALM BEACHFL33402NONPROFITEDUCATION$1,000
IOWA BARN FOUNDATION
P O BOX 436ZEARINGIA50201NONPROFITCOMMUNITY$500P O BOX 436
MARLA LAMB FUND
57 PROSPECT STREETNANTUCKETMA02554NONPROFITHEALTHCARE$1,000
AMERICAN CANCER SOCIETY
8364 HICKMAN RDDESMOINEIA50310NONPROFITRESEARCH$1,500
BETHESDA UNITED CHURCH OF CHRIST
FERNWOOD RDBETHESDAMD20817NONPROFITCHURCH$500
ANKENY IOWA HISTORICAL SOCIETY
301 SW 3RD STANKENYIA50023NONPROFITHISTORICAL SOCIETY$100
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$13,600TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Program Service Rev Part VII ProgramServiceRevPartVIIGrp

FieldValueIRS element (for citing)
DescROYALTIESDesc
Business230000BusinessCd

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$113ExclusionAmt

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$82ExclusionAmt

Other Revenue Described OtherRevenueDescribedGrp (2 entries)

DescDescExclusionExclusionCdExclusionExclusionAmt
REGENCY ENERGY PARTNERS14-$660
ENERGY TRANSFER PARTNERS14-$2,326

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion-$2,791ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty-$2,791TotalIncomeProducingActyAmt

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)
CategoryINDIRECT ACCOUNTING FEESCategoryTxt
Amt$550Amt
Net Investment Income$550NetInvestmentIncomeAmt

Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule

Investments Corporate Bonds InvestmentsCorporateBondsGrp

FieldValueIRS element (for citing)
BondBONDSBondNm
EOY Book Value$34,223EOYBookValueAmt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp (2 entries)

StockStockNmEOY Book ValueEOYBookValueAmt
MUTUAL FUNDS$26,711
TOTALS$239,589

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtAdjusted Net IncomeAdjustedNetIncomeAmt
REGENCY ENERGY PARTNERS-$660-$660
ENERGY TRANSFER PARTNERS-$2,326-$2,326

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryBROKER FEECategoryTxt
Amt$3,800Amt

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