STERLING AND SHELLI GARDNER FOUNDATION: Form 990PF, tax year 2015

View the entire original 990 at ProPublica ↗

Organization: STERLING AND SHELLI GARDNER FOUNDATION (EIN 87-0686202)
Tax period: 2015-01-01 to 2015-12-31
Filed: 2016-05-16
IRS object ID: 201601379349101755
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
Form 990-PF
Other Notes Loans Rcvbl Long Sch

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2016-05-16T09:45:35-05:00	ReturnTs
Tax Period End	2015-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	464368213	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	SAVAS & COMPANY LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	6405 SOUTH 3000 EAST 201	AddressLine1Txt
City	SALT LAKE CITY	CityNm
State Abbreviation	UT	StateAbbreviationCd
ZIP	841216990	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990PF	ReturnTypeCd
Tax Period Begin	2015-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	870686202	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	STERLING &SHELLI GARDNER FOUNDATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	STER	BusinessNameControlTxt
Phone	8014532080	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	610 WESTFIELD ROAD	AddressLine1Txt
City	ALPINE	CityNm
State Abbreviation	UT	StateAbbreviationCd
ZIP	840041501	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	STERLING GARDNER	PersonNm
Person Title	TRUSTEE	PersonTitleTxt
Phone	8014532080	PhoneNum
Signature	2016-05-11	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JAMES C SAVAS	PreparerPersonNm
PTIN	P00162171	PTIN
Phone	8014532080	PhoneNum
Preparation	2016-05-11	PreparationDt

Field	Value	IRS element (for citing)
Tax	2015	TaxYr
Build TS	2016-09-27 15:27:22Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
FMV Assets EOY	$498,082	FMVAssetsEOYAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Field	Value	IRS element (for citing)
Schedule B Not Required	Yes (X)	ScheduleBNotRequiredInd
Total Rev And Expnss	$0	TotalRevAndExpnssAmt
Total Net Invst Incm	$0	TotalNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss	$0	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$0	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$0	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$220,000	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$220,000	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$220,000	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$0	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$220,000	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	-$220,000	ExcessRevenueOverExpensesAmt
Net Investment Income	$0	NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash BOY	$713,960	CashBOYAmt
Cash EOY	$493,960	CashEOYAmt
Cash EOYFMV	$493,960	CashEOYFMVAmt
Other Nts And Loans Rcvbl	$4,122	OtherNtsAndLoansRcvblAmt
Other Nts And Loans Rcvbl BOY	$4,122	OtherNtsAndLoansRcvblBOYAmt
Other Nts And Loans Rcvbl EOY	$4,122	OtherNtsAndLoansRcvblEOYAmt
Other Nts And Loans Rcvbl EOYFMV	$4,122	OtherNtsAndLoansRcvblEOYFMVAmt
Total Assets BOY	$718,082	TotalAssetsBOYAmt
Total Assets EOY	$498,082	TotalAssetsEOYAmt
Total Assets EOYFMV	$498,082	TotalAssetsEOYFMVAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind
Unrestricted BOY	$718,082	UnrestrictedBOYAmt
Unrestricted EOY	$498,082	UnrestrictedEOYAmt
Tot Net Ast Or Fund Balances BOY	$718,082	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$498,082	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$718,082	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$498,082	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$718,082	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	-$220,000	ExcessRevenueOverExpensesAmt
Subtotal	$498,082	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$498,082	TotNetAstOrFundBalancesEOYAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

Field	Value	IRS element (for citing)
Liable Section4942 Tax	false	LiableSection4942TaxInd
Adjusted Qlfy Distri Yr1	$361,720	AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1	$695,819	NetVlNoncharitableAssetsYr1Amt
Distribution Yr1	0.519848	DistributionYr1Rt
Adjusted Qlfy Distri Yr2	$194,889	AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2	$415,011	NetVlNoncharitableAssetsYr2Amt
Distribution Yr2	0.469600	DistributionYr2Rt
Adjusted Qlfy Distri Yr3	$237,500	AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3	$613,574	NetVlNoncharitableAssetsYr3Amt
Distribution Yr3	0.387076	DistributionYr3Rt
Adjusted Qlfy Distri Yr4	$403,295	AdjustedQlfyDistriYr4Amt
Net Vl Noncharitable Assets Yr4	$798,519	NetVlNoncharitableAssetsYr4Amt
Distribution Yr4	0.505054	DistributionYr4Rt
Adjusted Qlfy Distri Yr5	$668,950	AdjustedQlfyDistriYr5Amt
Net Vl Noncharitable Assets Yr5	$728,145	NetVlNoncharitableAssetsYr5Amt
Distribution Yr5	0.918704	DistributionYr5Rt
Total Distribution	2.800282	TotalDistributionRt
Average Distribution	0.560056	AverageDistributionRt
Net Vl Noncharitable Assets	$526,317	NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets	$294,767	AdjNetVlNoncharitableAssetsAmt
Adj Nonchrtbl Net Invst Incm Pct	$294,767	AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions	$220,000	QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$0	InvestmentIncomeExciseTaxAmt

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
Organization Dissolved Etc	false	OrganizationDissolvedEtcInd
Section508e Rqr Satisfied	Yes (true)	Section508eRqrSatisfiedInd
At Least5000 In Assets	Yes (true)	AtLeast5000InAssetsInd
Org Report Or Register State	UT	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
Individual With Books	SAVAS COMPANY LLC	IndividualWithBooksNm
Phone	8014532080	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	6405 SOUTH 3000 EAST STE 201	AddressLine1Txt
City	SALT LAKE CITY	CityNm
State Abbreviation	UT	StateAbbreviationCd
ZIP	84121	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
Undistributed Income PY	false	UndistributedIncomePYInd
Business Holdings	false	BusinessHoldingsInd
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
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (10 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
STERLING GARDNER
610 WESTFIELD ROAD	ALPINE	UT	84004	TRUSTEE	1.00	$0	$0	$0
SHELLI GARDNER
610 WESTFIELD ROAD	ALPINE	UT	84004	TRUSTEE	1.00	$0	$0	$0
JASON HOOPIIAINA
610 WESTFIELD RD	ALPINE	UT	840041501	DIRECTOR	1.00	$0	$0	$0
JON BROWN
610 WESTFIELD RD	ALPINE	UT	840041501	DIRECTOR	1.00	$0	$0	$0
MEGAN WHITE
610 WESTFIELD RD	ALPINE	UT	840041501	DIRECTOR	1.00	$0	$0	$0
NATE WHITE
610 W WESTFIELD RD	ALPINE	UT	840041501	DIRECTOR	1.00	$0	$0	$0
SAGE HOOPIIAINA
610 W WESTFIELD RD	ALPINE	UT	840041501	DIRECTOR	1.00	$0	$0	$0
SARA DOUGLASS
610 W WESTFIELD RD	ALPINE	UT	840041501	DIRECTOR	1.00	$0	$0	$0
SEAN DOUGLASS
610 W WESTFIELD RD	ALPINE	UT	840041501	DIRECTOR	1.00	$0	$0	$0
SHALAE BROWN
610 W WESTFIELD RD	ALPINE	UT	840041501	DIRECTOR	1.00	$0	$0	$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

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

Field	Value	IRS element (for citing)
Description1	N/A	Description1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

Field	Value	IRS element (for citing)
Average Monthly FMV Of Sec	$0	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$530,210	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$4,122	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$534,332	TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast	$534,332	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$8,015	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$526,317	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$26,316	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$26,316	MinimumInvestmentReturnAmt
Distributable Before Adj	$26,316	DistributableBeforeAdjAmt
Distributable Before Ded	$26,316	DistributableBeforeDedAmt
Distributable As Adjusted	$26,316	DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$220,000	ExpensesAndContributionsAmt
Qualifying Distributions	$220,000	QualifyingDistributionsAmt
Adjusted Qualifying Distri	$220,000	AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$26,316	DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5	$632,543	ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4	$363,369	ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3	$206,821	ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2	$174,138	ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1	$326,929	ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov	$1,703,800	TotalExcessDistributionCyovAmt
Qualifying Distributions	$220,000	QualifyingDistributionsAmt
Applied To Current Year	$26,316	AppliedToCurrentYearAmt
Remaining Distri From Corpus	$193,684	RemainingDistriFromCorpusAmt
Total Corpus	$1,897,484	TotalCorpusAmt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5	$632,543	ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr	$1,264,941	ExcessDistriCyovToNextYrAmt
Excess From Year4	$363,369	ExcessFromYear4Amt
Excess From Year3	$206,821	ExcessFromYear3Amt
Excess From Year2	$174,138	ExcessFromYear2Amt
Excess From Year1	$326,929	ExcessFromYear1Amt
Excess From Current Year	$193,684	ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Application Submission Info ApplicationSubmissionInfoGrp

Field	Value	IRS element (for citing)
Recipient Person	MEGAN WHITE	RecipientPersonNm

Recipient US Address RecipientUSAddress

Field	Value	IRS element (for citing)
Address Line1	732 WEST 600 NORTH	AddressLine1Txt
City	ALPINE	CityNm
State Abbreviation	UT	StateAbbreviationCd
ZIP	84004	ZIPCd

Field	Value	IRS element (for citing)
Recipient Phone	8017176789	RecipientPhoneNum
Recipient Email Address	MEG.W@HOTMAIL.COM	RecipientEmailAddressTxt
Form And Info And Materials	WRITTEN REQUEST WITH EXPLANATION OF NEED.	FormAndInfoAndMaterialsTxt
Submission Deadlines	NO SUBMISSION DEADLINES REQUIRED.	SubmissionDeadlinesTxt
Restrictions On Awards	NO RESTRICTIONS OR LIMITATIONS ON AWARDS.	RestrictionsOnAwardsTxt

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (3 entries)

Address Line1RecipientUSAddress/AddressLine1Txt	CityRecipientUSAddress/CityNm	State AbbreviationRecipientUSAddress/StateAbbreviationCd	ZIPRecipientUSAddress/ZIPCd	Recipient RelationshipRecipientRelationshipTxt	Recipient Foundation StatusRecipientFoundationStatusTxt	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt
THANKGIVING POINT INSTITUTE
3003 N THANKGIVING WAY	LEHI	UT	84043	NONE	PUBLIC	UNRESTRICTED	$200,000
AMERICAN HERITAGE SCHOOL
736 NORTH 1100 EAST	AMERICAN FORK	UT	84003	NONE	PUBLIC	UNRESTRICTED	$15,000
MOUNTAINVILLE ACADEMY
195 SOUTH MAIN STREET	ALPINE	UT	84004	NONE	PUBLIC	UNRESTRICTED	$5,000

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$220,000	TotalGrantOrContriPdDurYrAmt

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

Other Notes Loans Rcvbl Long Sch OtherNotesLoansRcvblLongSch

Other Notes Loans Rcvbl Long OtherNotesLoansRcvblLongGrp

Borrower Name BorrowerNameGrp

Field	Value	IRS element (for citing)
Person	NR FAMILY IRREV TRUST	PersonNm

Field	Value	IRS element (for citing)
Loan Original	$4,122	LoanOriginalAmt
Balance Due	$4,122	BalanceDueAmt
Note	2007-12	NoteDt
Interest	0.0100	InterestRt
Security Provided Borrower	NONE	SecurityProvidedBorrowerTxt

STERLING AND SHELLI GARDNER FOUNDATION: Form 990PF, tax year 2015

Return header ReturnHeader

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Preparer US Address PreparerUSAddress

Filer Filer

Business Name BusinessName

US Address USAddress

Business Officer BusinessOfficerGrp

Preparer Person PreparerPersonGrp

Form 990-PF IRS990PF

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Statements Regarding Acty StatementsRegardingActyGrp

Location Of Books US Address LocationOfBooksUSAddress

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (10 entries)

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

Minimum Investment Return MinimumInvestmentReturnGrp

Distributable Amount DistributableAmountGrp

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

Undistributed Income UndistributedIncomeGrp

Supplementary Information SupplementaryInformationGrp

Application Submission Info ApplicationSubmissionInfoGrp

Recipient US Address RecipientUSAddress

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (3 entries)

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Other Notes Loans Rcvbl Long Sch OtherNotesLoansRcvblLongSch

Other Notes Loans Rcvbl Long OtherNotesLoansRcvblLongGrp

Borrower Name BorrowerNameGrp

Comments