BETA

THE ROYER FAMILY CHARITABLE FOUNDATION: Form 990PF, tax year 2015

View the entire original 990 at ProPublica ↗

Organization
THE ROYER FAMILY CHARITABLE FOUNDATION (EIN 94-3447665)
Tax period
2015-01-01 to 2015-12-31
Filed
2016-05-10
IRS object ID
201611319349101901
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)
Return2016-05-10T15:19:35-05:00ReturnTs
Tax Period End2015-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN260006710PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1GIFT & ASSOCIATES LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11205 MANOR DRIVE SUITE 100AddressLine1Txt
CityMECHANICSBURGCityNm
State AbbreviationPAStateAbbreviationCd
ZIP17055ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2015-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN943447665EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE ROYER FAMILY CHARITABLEBusinessNameLine1Txt
Business Name Line2FOUNDATIONBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlROYEBusinessNameControlTxt
Phone7174131448PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11204 EMPIRE CIRCLEAddressLine1Txt
CityLANCASTERCityNm
State AbbreviationPAStateAbbreviationCd
ZIP17601ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonREBECCA R FUCHSPersonNm
Person TitleTREAS./VICE-CHAIRMANPersonTitleTxt
Phone7174131448PhoneNum
Signature2016-05-10SignatureDt

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJAMES J BRUZGA CPAPreparerPersonNm
PTINP00354532PTIN
Phone7177663555PhoneNum
Preparation2016-05-09PreparationDt
FieldValueIRS element (for citing)
Tax2015TaxYr
Build TS2016-09-27 15:27:22ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$5,360,435FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$23,195ContriRcvdRevAndExpnssAmt
Dividends Rev And Expnss$102,160DividendsRevAndExpnssAmt
Dividends Net Invst Incm$102,160DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$15,731NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$209,580GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$15,731CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$141,086TotalRevAndExpnssAmt
Total Net Invst Incm$117,891TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$15,650CompOfcrDirTrstRevAndExpnssAmt
Comp Ofcr Dir Trst Dsbrs Chrtbl$15,650CompOfcrDirTrstDsbrsChrtblAmt
Accounting Fees Rev And Expnss$2,375AccountingFeesRevAndExpnssAmt
Taxes Rev And Expnss$2,300TaxesRevAndExpnssAmt
Trav Conf Meeting Rev And Expnss$125TravConfMeetingRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$20,450TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$15,650TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$226,205ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$226,205ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$246,655TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$241,855TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$105,569ExcessRevenueOverExpensesAmt
Net Investment Income$117,891NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$78,491SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$116,702SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$116,702SavAndTempCashInvstEOYFMVAmt
Other Investments BOY$3,633,039OtherInvestmentsBOYAmt
Other Investments EOY$3,489,259OtherInvestmentsEOYAmt
Other Investments EOYFMV$5,243,733OtherInvestmentsEOYFMVAmt
Total Assets BOY$3,711,530TotalAssetsBOYAmt
Total Assets EOY$3,605,961TotalAssetsEOYAmt
Total Assets EOYFMV$5,360,435TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind
Retained Earning BOY$3,711,530RetainedEarningBOYAmt
Retained Earning EOY$3,605,961RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$3,711,530TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$3,605,961TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$3,711,530TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$3,605,961TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$3,711,530TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$105,569ExcessRevenueOverExpensesAmt
Subtotal$3,605,961SubtotalAmt
Tot Net Ast Or Fund Balances EOY$3,605,961TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (5 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdAcquiredAcquiredDtSoldSoldDtGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
VANGUARD ENERGY ETFP2009-01-202015-10-20$14,158$9,775$4,383$4,383
PWRSHR KBW HI DIV FIN ETFP2013-01-022015-10-20$45,791$46,779-$988-$988
VANGUARD HGH DIV YLD ETFP2012-12-052015-10-20$66,589$49,750$16,839$16,839
PWRSH KBW HI DIV FIN ETFP2015-01-132015-10-20$45,791$50,220-$4,429-$4,429
VANGUARD S&P 500 NEW ETFP2014-12-122015-10-20$37,251$37,325-$74-$74
FieldValueIRS element (for citing)
Capital Gain Net Income$15,731CapitalGainNetIncomeAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxfalseLiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$280,300AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$5,412,565NetVlNoncharitableAssetsYr1Amt
Distribution Yr10.051787DistributionYr1Rt
Adjusted Qlfy Distri Yr2$155,600AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2$3,682,889NetVlNoncharitableAssetsYr2Amt
Distribution Yr20.042249DistributionYr2Rt
Adjusted Qlfy Distri Yr3$50,000AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3$917,136NetVlNoncharitableAssetsYr3Amt
Distribution Yr30.054518DistributionYr3Rt
Adjusted Qlfy Distri Yr4$22,000AdjustedQlfyDistriYr4Amt
Net Vl Noncharitable Assets Yr4$322,965NetVlNoncharitableAssetsYr4Amt
Distribution Yr40.068119DistributionYr4Rt
Adjusted Qlfy Distri Yr5$17,500AdjustedQlfyDistriYr5Amt
Net Vl Noncharitable Assets Yr5$227,312NetVlNoncharitableAssetsYr5Amt
Distribution Yr50.076987DistributionYr5Rt
Total Distribution0.293660TotalDistributionRt
Average Distribution0.058732AverageDistributionRt
Net Vl Noncharitable Assets$5,505,331NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$323,339AdjNetVlNoncharitableAssetsAmt
Net Investment Income Pct$1,179NetInvestmentIncomePctAmt
Adj Nonchrtbl Net Invst Incm Pct$324,518AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$241,855QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$2,358InvestmentIncomeExciseTaxAmt
Subtotal$2,358SubtotalAmt
Tax Based On Investment Income$2,358TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$4,218EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$4,218TotalPaymentsAndCreditsAmt
Overpayment$1,860OverpaymentAmt
Applied To ES Tax$1,860AppliedToESTaxAmt

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 StatePAOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt
Individual With BooksREBECCA R FUCHSIndividualWithBooksNm
Phone7174131448PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line11204 EMPIRE CIRCLEAddressLine1Txt
CityLANCASTERCityNm
State AbbreviationPAStateAbbreviationCd
ZIP176011658ZIPCd
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 PrsnYes (true)PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Acts Fail To Qlfy As ExceptionsfalseActsFailToQlfyAsExceptionsInd
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 (5 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
KENNETH R ROYER
1526 OAK STREETLEBANONPA17042CHAIRMAN5.00$0$0$0
WILLIAM H ROYER
2324 SOUTH GILINGER ROADLAFAYETTE HILLSPA19444SECRETARY1.00$4,400$0$0
REBECCA R FUCHS
1204 EMPIRE CIRCLELANCASTERPA176011658TREAS./VICE-3.00$7,250$0$0
JONATHAN ROYER
6 TRUFFLE GLEN RDMECHANICSBURGPA17050BOARD MEMBER1.00$2,000$0$0
MARGARET HASTINGS
353 HARVARD ROADSTOWMA01775BOARD MEMBER1.00$2,000$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

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$5,565,941AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$23,228AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$5,589,169TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$5,589,169AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$83,838CashDeemedCharitableAmt
Net Vl Noncharitable Assets$5,505,331NetVlNoncharitableAssetsAmt
Minimum Investment Return$275,267MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$275,267MinimumInvestmentReturnAmt
Tax Based On Investment Income$2,358TaxBasedOnInvestmentIncomeAmt
Total Tax$2,358TotalTaxAmt
Distributable Before Adj$272,909DistributableBeforeAdjAmt
Distributable Before Ded$272,909DistributableBeforeDedAmt
Distributable As Adjusted$272,909DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$241,855ExpensesAndContributionsAmt
Qualifying Distributions$241,855QualifyingDistributionsAmt
Adjusted Qualifying Distri$241,855AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$272,909DistributableAsAdjustedAmt
Excess Distribution Cyov Yr4$1,845ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$8,427ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr1$13,854ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$24,126TotalExcessDistributionCyovAmt
Qualifying Distributions$241,855QualifyingDistributionsAmt
Applied To Current Year$241,855AppliedToCurrentYearAmt
Excess Distri Cyov App CY Corpus$24,126ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$24,126ExcessDistributionCyovAppCYAmt
Undistributed Income CY$6,928UndistributedIncomeCYAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerKENNETH R ROYERContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (7 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
ARMS AROUND AFRICA
121 WEST BROADWAYRED LIONPA173562103N/ANONECOMMUNITY & RURAL DEVELOP WORK$44,000
MOUNTVILLE CHURCH OF THE BRETHREN
60 CLAY STREETMOUNTVILLEPA17554N/ANONESUPPORT FOR BUILDING FUND$5,000
NEW COMMUNITY PROJECT
9036 W QUAIL TRACK DRIVEPEORIAAZ85383N/ANONETUITION & COUNSELING FOR SUDAN GIRLS$5,000
CHURCH OF THE BRETHREN
1451 DUNDEE AVENUEELGINIL60120N/ANONEMEDICAL, ENDOWMENT, COMMUN HEALTH$124,205
FOUND IN TRANSLATION
649 MASSACHUSETTS AVECAMBRIDGEMA02139N/ANONESUPPORT FOR IMMIGRANT TRAIN. & EDUC.$20,000
HORIZONS PROGRAM
725 HAMILTON ROADLANCASTERPA17601N/ANONESUMMER PRGRM FOR LOW-INCOME CHILDREN$8,000
GATHERING TOGETHER
476 CR 516HUNTSVILLEAR72740N/ANONEHEALTH CARE TO PEOPLE OF LIBERIA$20,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$226,205TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$102,160ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$15,731ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$117,891ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$117,891TotalIncomeProducingActyAmt

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

Schedule B IRS990ScheduleB

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
General RuleYes (X)GeneralRuleInd

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
Contributor1ContributorNum
Contributor PersonKENNETH R ROYERContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line11526 OAK STREETAddressLine1Txt
CityLEBANONCityNm
State AbbreviationPAStateAbbreviationCd
ZIP17042ZIPCd
FieldValueIRS element (for citing)
Total Contributions$23,195TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryINDIRECT ACCOUNTING FEESCategoryTxt
Amt$2,375Amt

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp

FieldValueIRS element (for citing)
Category Or ItemVANGUARD MUTUAL FUNDS, ETFS & STOCKSCategoryOrItemTxt
Listed At Cost Or FMVAT COSTListedAtCostOrFMVCd
Book Value$3,489,259BookValueAmt
EOYFMV$5,243,733EOYFMVAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryFORM 990-PF EXCISE TAXCategoryTxt
Amt$2,300Amt

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