CASCO FOUNDATION: Form 990PF, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- CASCO FOUNDATION (EIN 45-4869369)
- Tax period
- 2015-01-01 to 2015-12-31
- Filed
- 2016-07-12
- IRS object ID
- 201641949349100404
- 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
- Investments Corp Bonds Schedule
- Investments Corp Stock Schedule
- Other Assets Schedule
- Other Professional Fees Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2016-07-12T09:37:09-05:00 | ReturnTs |
| Tax Period End | 2015-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 010513167 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SPINNAKER TRUST | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 123 FREE STREET | AddressLine1Txt |
| City | PORTLAND | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04101 | 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 | 454869369 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Casco Foundation | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CASC | BusinessNameControlTxt |
| Phone | 2075537160 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | c/o Spinnaker Trust 123 Free Street | AddressLine1Txt |
| City | Portland | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04101 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Sandra Stone | PersonNm |
| Person Title | Treasurer | PersonTitleTxt |
| Phone | 2075537160 | PhoneNum |
| Signature | 2016-06-29 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MARIA A GWINN | PreparerPersonNm |
| PTIN | P00289575 | PTIN |
| Phone | 2075537160 | PhoneNum |
| 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 | $370,668 | 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 | $0 | ContriRcvdRevAndExpnssAmt |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Dividends Rev And Expnss | $7,336 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $505 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $34,823 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $312,839 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $34,823 | CapGainNetIncmNetInvstIncmAmt |
| Total Rev And Expnss | $42,159 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $35,328 | 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 |
| Other Prof Fees Rev And Expnss | $2,662 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $2,662 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $0 | OtherProfFeesDsbrsChrtblAmt |
| Taxes Rev And Expnss | $1,354 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $0 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $4,016 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $2,662 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $15,000 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $15,000 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $19,016 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $2,662 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $15,000 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $23,143 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $32,666 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $44,769 | CashBOYAmt |
| Cash EOY | $9,358 | CashEOYAmt |
| Cash EOYFMV | $9,358 | CashEOYFMVAmt |
| Corporate Stock BOY | $264,174 | CorporateStockBOYAmt |
| Corporate Stock EOY | $286,988 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $283,830 | CorporateStockEOYFMVAmt |
| Corporate Bonds BOY | $43,450 | CorporateBondsBOYAmt |
| Corporate Bonds EOY | $79,190 | CorporateBondsEOYAmt |
| Corporate Bonds EOYFMV | $77,480 | CorporateBondsEOYFMVAmt |
| Other Assets BOY | $0 | OtherAssetsBOYAmt |
| Other Assets EOY | $0 | OtherAssetsEOYAmt |
| Other Assets EOYFMV | $0 | OtherAssetsEOYFMVAmt |
| Total Assets BOY | $352,393 | TotalAssetsBOYAmt |
| Total Assets EOY | $375,536 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $370,668 | TotalAssetsEOYFMVAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
| Capital Stock BOY | $0 | CapitalStockBOYAmt |
| Capital Stock EOY | $0 | CapitalStockEOYAmt |
| Additional Paid In Capital BOY | $0 | AdditionalPaidInCapitalBOYAmt |
| Additional Paid In Capital EOY | $0 | AdditionalPaidInCapitalEOYAmt |
| Retained Earning BOY | $352,393 | RetainedEarningBOYAmt |
| Retained Earning EOY | $375,536 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $352,393 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $375,536 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $352,393 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $375,536 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $352,393 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $23,143 | ExcessRevenueOverExpensesAmt |
| Other Increases | $0 | OtherIncreasesAmt |
| Subtotal | $375,536 | SubtotalAmt |
| Other Decreases | $0 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $375,536 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (101 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | AcquiredAcquiredDt | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|---|---|
| Alerian MLP ETF | P | 2015-01-29 | 2015-04-16 | $591 | $536 | $55 | $55 |
| Consumer Staples Select Sector SPDR | P | 2015-01-29 | 2015-07-20 | $601 | $583 | $18 | $18 |
| Energy Select Sector SPDR | P | 2014-10-24 | 2015-07-20 | $2,224 | $2,652 | -$428 | -$428 |
| Fidelity MSCI Consumer Discret ETF | P | 2015-07-20 | 2015-11-04 | $2,452 | $2,456 | -$4 | -$4 |
| Financial Select Sector SPDR | P | 2014-08-19 | 2015-07-20 | $942 | $848 | $94 | $94 |
| Financial Select Sector SPDR | P | 2015-01-29 | 2015-07-20 | $662 | $604 | $58 | $58 |
| Financial Select Sector SPDR | P | 2015-07-07 | 2015-07-20 | $4,330 | $4,129 | $201 | $201 |
| Healthcare Select Sector SPDR | P | 2015-03-25 | 2015-04-28 | $4,671 | $4,755 | -$84 | -$84 |
| Industrial Select Sector SPDR | P | 2014-09-16 | 2015-07-20 | $1,208 | $1,196 | $12 | $12 |
| IQ Hedge Multi-Strategy Tracker ETF | P | 2014-10-24 | 2015-06-22 | $8,764 | $8,679 | $85 | $85 |
| iShares Core MSCI Emerging Markets ETF | P | 2014-04-02 | 2015-01-16 | $944 | $994 | -$50 | -$50 |
| iShares Dow Jones US Pharmaceuticals | P | 2015-01-29 | 2015-07-20 | $1,101 | $935 | $166 | $166 |
| iShares MSCI All Country Asia ex Japan Index | P | 2014-10-24 | 2015-09-21 | $2,759 | $3,134 | -$375 | -$375 |
| iShares MSCI All Country Asia ex Japan Index | P | 2015-07-20 | 2015-09-21 | $974 | $1,105 | -$131 | -$131 |
| iShares MSCI Europe Financial Sector | P | 2014-10-24 | 2015-09-21 | $4,043 | $4,411 | -$368 | -$368 |
| iShares Nasdaq Biotechnology | P | 2015-07-20 | 2015-07-29 | $379 | $398 | -$19 | -$19 |
| iShares US Oil and Gas Exploration | P | 2015-01-29 | 2015-09-25 | $2,833 | $3,385 | -$552 | -$552 |
| iShares US Oil and Gas Exploration | P | 2015-07-20 | 2015-09-25 | $3,286 | $3,829 | -$543 | -$543 |
| iShares US Oil and Gas Exploration | P | 2015-07-29 | 2015-09-25 | $963 | $1,101 | -$138 | -$138 |
| Materials Select Sector SPDR Trust | P | 2014-10-17 | 2015-07-20 | $1,137 | $1,122 | $15 | $15 |
| Materials Select Sector SPDR Trust | P | 2014-10-24 | 2015-07-20 | $1,327 | $1,351 | -$24 | -$24 |
| PowerShares S&P SmallCap Industrial Portfolio | P | 2014-10-24 | 2015-01-29 | $2,237 | $2,182 | $55 | $55 |
| PowerShares Senior Loan ETF | P | 2015-07-20 | 2015-10-19 | $4,763 | $4,952 | -$189 | -$189 |
| SPDR Barclays Short Term Corporate Bond ETF | P | 2014-10-24 | 2015-10-19 | $6,144 | $6,189 | -$45 | -$45 |
| SPDR Health Care Services | P | 2015-01-29 | 2015-07-20 | $1,316 | $1,119 | $197 | $197 |
| SPDR Health Care Services | P | 2015-01-29 | 2015-11-04 | $234 | $224 | $10 | $10 |
| SPDR S&P Capital Markets ETF | P | 2015-07-20 | 2015-11-04 | $1,050 | $1,181 | -$131 | -$131 |
| SPDR Short-Term High Yield | P | 2014-10-24 | 2015-10-19 | $5,310 | $5,839 | -$529 | -$529 |
| SPDR Short-Term High Yield | P | 2015-07-20 | 2015-10-19 | $2,451 | $2,577 | -$126 | -$126 |
| Technology Select Sector SPDR | P | 2014-10-24 | 2015-07-20 | $5,154 | $4,630 | $524 | $524 |
| Vanguard European Stock ETF | P | 2015-03-02 | 2015-12-10 | $13,300 | $14,743 | -$1,443 | -$1,443 |
| Vanguard Intermediate-Term C | P | 2014-10-06 | 2015-06-22 | $8,347 | $8,447 | -$100 | -$100 |
| Vanguard REIT Index ETF | P | 2015-01-29 | 2015-07-07 | $4,258 | $4,824 | -$566 | -$566 |
| WisdomTree Europe Hedged Equity ETF | P | 2014-09-18 | 2015-03-02 | $7,983 | $7,309 | $674 | $674 |
| WisdomTree Europe Hedged Equity ETF | P | 2014-09-18 | 2015-03-02 | $5,279 | $4,834 | $445 | $445 |
| WisdomTree Europe Hedged Equity ETF | P | 2014-09-25 | 2015-09-21 | $4,224 | $4,322 | -$98 | -$98 |
| WisdomTree Europe Hedged Equity ETF | P | 2014-10-17 | 2015-09-21 | $1,014 | $966 | $48 | $48 |
| WisdomTree Europe Hedged Equity ETF | P | 2015-01-16 | 2015-09-21 | $3,154 | $3,236 | -$82 | -$82 |
| WisdomTree Europe Hedged Equity ETF | P | 2015-02-19 | 2015-03-02 | $1,545 | $1,501 | $44 | $44 |
| WisdomTree Japan Hedged Equity ETF | P | 2014-09-17 | 2015-03-02 | $2,052 | $1,946 | $106 | $106 |
| WisdomTree Japan Hedged Equity ETF | P | 2014-09-17 | 2015-06-02 | $5,377 | $4,610 | $767 | $767 |
| WisdomTree Japan Hedged Equity ETF | P | 2014-09-18 | 2015-03-02 | $1,134 | $1,093 | $41 | $41 |
| WisdomTree Japan Hedged Equity ETF | P | 2015-01-16 | 2015-09-21 | $3,371 | $3,248 | $123 | $123 |
| WisdomTree Japan Hedged Equity ETF | P | 2015-02-19 | 2015-03-02 | $5,563 | $5,466 | $97 | $97 |
| Alerian MLP ETF | P | 2013-04-03 | 2015-04-16 | $811 | $744 | $67 | $67 |
| Alerian MLP ETF | P | 2013-05-03 | 2015-04-16 | $355 | $358 | -$3 | -$3 |
| Alerian MLP ETF | P | 2013-06-14 | 2015-04-16 | $946 | $952 | -$6 | -$6 |
| Alerian MLP ETF | P | 2013-08-09 | 2015-04-16 | $676 | $681 | -$5 | -$5 |
| Biotech Select Sector SPDR ETF | P | 2013-04-03 | 2015-07-20 | $5,394 | $1,938 | $3,456 | $3,456 |
| Biotech Select Sector SPDR ETF | P | 2013-06-14 | 2015-07-20 | $270 | $106 | $164 | $164 |
| Biotech Select Sector SPDR ETF | P | 2013-06-14 | 2015-03-25 | $3,348 | $1,596 | $1,752 | $1,752 |
| Biotech Select Sector SPDR ETF | P | 2013-08-09 | 2015-03-25 | $1,339 | $724 | $615 | $615 |
| Consumer Discretionary Select Sector SPDR | P | 2009-07-28 | 2015-07-20 | $10,777 | $3,405 | $7,372 | $7,372 |
| Consumer Staples Select Sector SPDR | P | 2013-04-03 | 2015-07-20 | $3,958 | $3,145 | $813 | $813 |
| Consumer Staples Select Sector SPDR | P | 2013-06-14 | 2015-07-20 | $3,157 | $2,574 | $583 | $583 |
| Consumer Staples Select Sector SPDR | P | 2013-08-09 | 2015-07-20 | $2,305 | $1,916 | $389 | $389 |
| Energy Select Sector SPDR | P | 2013-04-03 | 2015-07-20 | $3,372 | $3,639 | -$267 | -$267 |
| Energy Select Sector SPDR | P | 2013-06-14 | 2015-07-20 | $1,220 | $1,366 | -$146 | -$146 |
| Energy Select Sector SPDR | P | 2013-08-09 | 2015-07-20 | $1,506 | $1,737 | -$231 | -$231 |
| Energy Select Sector SPDR | P | 2014-05-27 | 2015-07-20 | $359 | $473 | -$114 | -$114 |
| Financial Select Sector SPDR | P | 2013-04-03 | 2015-07-20 | $9,475 | $6,682 | $2,793 | $2,793 |
| Financial Select Sector SPDR | P | 2013-06-07 | 2015-07-20 | $1,121 | $875 | $246 | $246 |
| Financial Select Sector SPDR | P | 2013-06-14 | 2015-07-20 | $8,405 | $6,504 | $1,901 | $1,901 |
| Financial Select Sector SPDR | P | 2013-08-09 | 2015-07-20 | $6,087 | $4,905 | $1,182 | $1,182 |
| Industrial Select Sector SPDR | P | 2013-04-03 | 2015-07-20 | $3,570 | $2,663 | $907 | $907 |
| Industrial Select Sector SPDR | P | 2013-06-14 | 2015-07-20 | $2,856 | $2,264 | $592 | $592 |
| Industrial Select Sector SPDR | P | 2013-08-09 | 2015-07-20 | $2,032 | $1,686 | $346 | $346 |
| Industrial Select Sector SPDR | P | 2014-05-27 | 2015-07-20 | $714 | $700 | $14 | $14 |
| iShares Core MSCI Emerging Markets ETF | P | 2013-04-03 | 2015-01-16 | $2,313 | $2,447 | -$134 | -$134 |
| iShares Core MSCI Emerging Markets ETF | P | 2013-08-09 | 2015-01-16 | $3,163 | $3,153 | $10 | $10 |
| iShares Dow Jones US Consumer Services | P | 2013-04-03 | 2015-07-20 | $5,087 | $3,291 | $1,796 | $1,796 |
| iShares Dow Jones US Consumer Services | P | 2013-06-14 | 2015-01-29 | $135 | $103 | $32 | $32 |
| iShares Dow Jones US Consumer Services | P | 2013-06-14 | 2015-07-20 | $3,591 | $2,465 | $1,126 | $1,126 |
| iShares Dow Jones US Medical Devices Index Fd | P | 2013-04-03 | 2015-01-29 | $2,866 | $1,906 | $960 | $960 |
| iShares Dow Jones US Medical Devices Index Fd | P | 2013-05-03 | 2015-01-29 | $459 | $306 | $153 | $153 |
| iShares Dow Jones US Medical Devices Index Fd | P | 2013-06-14 | 2015-01-29 | $2,751 | $1,916 | $835 | $835 |
| iShares Dow Jones US Medical Devices Index Fd | P | 2013-08-09 | 2015-01-29 | $1,032 | $757 | $275 | $275 |
| iShares MSCI All Country Asia ex Japan Index | P | 2013-04-03 | 2015-09-21 | $3,517 | $3,789 | -$272 | -$272 |
| iShares MSCI All Country Asia ex Japan Index | P | 2013-08-09 | 2015-09-21 | $2,813 | $2,903 | -$90 | -$90 |
| iShares MSCI All Country Asia ex Japan Index | P | 2014-04-02 | 2015-09-21 | $866 | $960 | -$94 | -$94 |
| iShares MSCI All Country Asia ex Japan Index | P | 2014-09-18 | 2015-09-21 | $3,787 | $4,490 | -$703 | -$703 |
| iShares MSCI Europe Financial Sector | P | 2013-08-09 | 2015-09-21 | $1,376 | $1,472 | -$96 | -$96 |
| iShares MSCI Europe Financial Sector | P | 2013-08-20 | 2015-09-21 | $1,355 | $1,428 | -$73 | -$73 |
| Market Vectors Agribusiness ETF | P | 2013-04-03 | 2015-02-19 | $3,011 | $2,864 | $147 | $147 |
| Market Vectors Agribusiness ETF | P | 2013-08-09 | 2015-02-19 | $2,398 | $2,177 | $221 | $221 |
| Materials Select Sector SPDR Trust | P | 2013-04-03 | 2015-07-20 | $2,037 | $1,637 | $400 | $400 |
| Materials Select Sector SPDR Trust | P | 2013-06-14 | 2015-07-20 | $995 | $845 | $150 | $150 |
| Materials Select Sector SPDR Trust | P | 2014-01-22 | 2015-07-20 | $426 | $414 | $12 | $12 |
| Materials Select Sector SPDR Trust | P | 2014-04-17 | 2015-07-20 | $711 | $712 | -$1 | -$1 |
| PowerShares S&P SmallCap Industrial Portfolio | P | 2013-06-14 | 2015-11-04 | $1,252 | $988 | $264 | $264 |
| PowerShares S&P SmallCap Industrial Portfolio | P | 2013-06-14 | 2015-01-29 | $877 | $732 | $145 | $145 |
| PowerShares S&P SmallCap Industrial Portfolio | P | 2013-07-26 | 2015-01-29 | $921 | $818 | $103 | $103 |
| PowerShares S&P SmallCap Industrial Portfolio | P | 2013-08-09 | 2015-01-29 | $2,149 | $1,920 | $229 | $229 |
| SPDR Short-Term High Yield | P | 2013-07-24 | 2015-10-19 | $6,972 | $7,870 | -$898 | -$898 |
| Technology Select Sector SPDR | P | 2013-04-03 | 2015-07-20 | $13,672 | $9,395 | $4,277 | $4,277 |
| Technology Select Sector SPDR | P | 2013-06-14 | 2015-07-20 | $10,876 | $7,851 | $3,025 | $3,025 |
| Technology Select Sector SPDR | P | 2013-08-09 | 2015-07-20 | $7,862 | $5,778 | $2,084 | $2,084 |
| Technology Select Sector SPDR | P | 2014-01-24 | 2015-07-20 | $2,795 | $2,265 | $530 | $530 |
| WisdomTree Europe Hedged Equity ETF | P | 2014-09-18 | 2015-09-21 | $4,618 | $4,834 | -$216 | -$216 |
| WisdomTree Japan Hedged Equity ETF | P | 2014-09-17 | 2015-09-21 | $252 | $256 | -$4 | -$4 |
| Capital Gains Dividends | P | $400 | $400 | $400 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $34,823 | CapitalGainNetIncomeAmt |
Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable Section4942 Tax | 0 | LiableSection4942TaxInd |
| Adjusted Qlfy Distri Yr1 | $9,350 | AdjustedQlfyDistriYr1Amt |
| Net Vl Noncharitable Assets Yr1 | $365,615 | NetVlNoncharitableAssetsYr1Amt |
| Distribution Yr1 | 0.025573 | DistributionYr1Rt |
| Adjusted Qlfy Distri Yr2 | $18,000 | AdjustedQlfyDistriYr2Amt |
| Net Vl Noncharitable Assets Yr2 | $345,074 | NetVlNoncharitableAssetsYr2Amt |
| Distribution Yr2 | 0.052163 | DistributionYr2Rt |
| Adjusted Qlfy Distri Yr3 | $17,600 | AdjustedQlfyDistriYr3Amt |
| Net Vl Noncharitable Assets Yr3 | $326,334 | NetVlNoncharitableAssetsYr3Amt |
| Distribution Yr3 | 0.053932 | DistributionYr3Rt |
| Total Distribution | 0.131668 | TotalDistributionRt |
| Average Distribution | 0.043889 | AverageDistributionRt |
| Net Vl Noncharitable Assets | $390,018 | NetVlNoncharitableAssetsAmt |
| Adj Net Vl Noncharitable Assets | $17,118 | AdjNetVlNoncharitableAssetsAmt |
| Net Investment Income Pct | $327 | NetInvestmentIncomePctAmt |
| Adj Nonchrtbl Net Invst Incm Pct | $17,445 | AdjNonchrtblNetInvstIncmPctAmt |
| Qualifying Distributions | $15,000 | QualifyingDistributionsAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $653 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $653 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $653 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $680 | EstimatedPlusOvpmtIncmTxAmt |
| Total Payments And Credits | $680 | TotalPaymentsAndCreditsAmt |
| Overpayment | $27 | OverpaymentAmt |
| Applied To ES Tax | $27 | 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 | 0 | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | 0 | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (1) | AtLeast5000InAssetsInd |
| Org Report Or Register State | ME | 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 |
| Individual With Books | SPINNAKER TRUST | IndividualWithBooksNm |
| Phone | 2075537160 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 123 FREE STREET | AddressLine1Txt |
| City | PORTLAND | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04101 | 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 | Yes (1) | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | 0 | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | 0 | PaymentToGovernmentOfficialInd |
| Acts Fail To Qlfy As Exceptions | 0 | ActsFailToQlfyAsExceptionsInd |
| 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 (3 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 |
|---|---|---|---|---|---|---|---|---|
| Sandra L Stone | ||||||||
| 16 Sea Cove Road | Cumberland Foreside | ME | 04110 | Director, President, Treas | 0.15 | $0 | $0 | $0 |
| Alexander W Knecht | ||||||||
| 16 Sea Cove Road | Cumberland Foreside | ME | 04110 | Director, Secretary | 0.15 | $0 | $0 | $0 |
| Richard E Curran | ||||||||
| c/o Spinnaker Trust 123 Free Street | PORTLAND | ME | 04101 | Director | 0.04 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Other Employee Paid Over50k | 0 | OtherEmployeePaidOver50kCnt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
| 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 | $372,997 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $22,960 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $395,957 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $395,957 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $5,939 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $390,018 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $19,501 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $19,501 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $653 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $653 | TotalTaxAmt |
| Distributable Before Adj | $18,848 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $18,848 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $18,848 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $15,000 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $15,000 | QualifyingDistributionsAmt |
| Pct Sect4940e Org Net Invst Incm | $0 | PctSect4940eOrgNetInvstIncmAmt |
| Adjusted Qualifying Distri | $15,000 | AdjustedQualifyingDistriAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $18,848 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr3 | $2,804 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $813 | ExcessDistributionCyovYr2Amt |
| Total Excess Distribution Cyov | $3,617 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $15,000 | QualifyingDistributionsAmt |
| Applied To Year1 | $0 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $15,000 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $0 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $3,617 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $3,617 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $0 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $0 | PriorYearUndistributedIncmAmt |
| Prior Year Deficiency Or Tax | $0 | PriorYearDeficiencyOrTaxAmt |
| Taxable1 | $0 | Taxable1Amt |
| Taxable2 | $0 | Taxable2Amt |
| Undistributed Income CY | $231 | UndistributedIncomeCYAmt |
| Corpus Distri170b1 E Or4942g3 | $0 | CorpusDistri170b1EOr4942g3Amt |
| Excess Distri Cyov From Yr5 | $0 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $0 | ExcessDistriCyovToNextYrAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | Sandra L Stone | ContributingManagerNm |
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (5 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|
| TREEHOUSE INSTITUTE | ||||||
| 41 YORK STREET | PORTLAND | ME | 04101 | PC | CREATIVE AND EXPERIENTIAL EDUCATION FOR YOUTH | $2,000 |
| MAINE COMMUNITY FOUNDATION - MAINE ACCELERATES GROWTH INITITATIVE | ||||||
| 245 MAIN STREET | ELLSWORTH | ME | 04605 | PC | SUPPORT FOR INNOVATION AND CREATIVE TECHNOLOGY COMMUNITIES IN MAINE | $10,000 |
| ENVISION MAINE | ||||||
| PO BOX 231 | SOUTH FREEPORT | ME | 04078 | PC | SUPPORT FOR BEST PRACTICES IN GROWTH AND INNOVATION IN MAINE | $1,000 |
| COLLEGE OF THE ATLANTIC | ||||||
| 105 EDEN STREET | bAR hARBOR | ME | 04609 | pc | SUSTAINABLE BUSINESS PROGRAM | $1,000 |
| LIFT 360 | ||||||
| 132 SPRING STREET | PORTLAND | ME | 04101 | PC | SCHOLARSHIPS FOR ENTREPRENEURS PROGRAM | $1,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $15,000 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $7,336 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $34,823 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $42,159 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $42,159 | 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 |
Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule
Investments Corporate Bonds InvestmentsCorporateBondsGrp (6 entries)
| BondBondNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| IQ HEDGE MULTI-STRATEGY TRACKER ETF | $20,174 | $19,552 |
| ISHARES 0 5 YEAR HIGH YIELD COPRORATE BOND | $5,863 | $5,611 |
| SPDR BARCLAYS SHORT TERM CORPORATE BOND ETF | $30,587 | $30,248 |
| SPDR BALCKSTONE GSO SENIOR LOAN ETF | $8,756 | $8,488 |
| VANGUARD LONG-TERM COPRORATE BOND FUND | $4,985 | $4,882 |
| VANGUARD MORTGAGE-BUSINESS SECURITIES ETF | $8,825 | $8,699 |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp (22 entries)
| StockStockNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| iShares Dow Jones US Pharmaceuticals | $7,670 | $10,672 |
| POWER SHARES SMALLCAP INDUSTRIAL PORTFOLIO | $2,936 | $3,631 |
| PowerShares S&P SmallCap Information Tech | $12,243 | $12,818 |
| SPDR S&P TRANSPORTATION | $5,383 | $4,714 |
| SPDR S&P Capital Markets ETF | $6,002 | $5,755 |
| FIRST TRUST NORTH AMER ENGY INFRASETF | $7,445 | $5,771 |
| First Trust Nasdaq ABA CBIF | $7,492 | $7,757 |
| FIDELITY MSCI ENERGY INDEX ETF | $11,045 | $10,220 |
| FIDELITY MSCI FINANCIALS INDEX | $32,844 | $30,819 |
| FIDELITY MSCI MATERIALS INDEX ETF | $6,783 | $6,192 |
| ISHARES NASDAQ BIOTECHNOLOGY | $8,092 | $7,443 |
| ISHARES US AEROSPACE AND DEFENSE | $10,727 | $10,403 |
| SPDR HEALTH CARE SERVICES | $7,925 | $10,214 |
| PIMCO ALL ASSET INSTL | $20,500 | $18,088 |
| ISHARes Core MSCI Emerging Markets ETF | $13,287 | $12,762 |
| ISHares Core MSCI EUROPE | $13,313 | $13,137 |
| Ishares Currency Hedged MSCI Germany | $9,936 | $10,016 |
| ISHARES MSCI EMU INDEX FUND | $16,271 | $16,153 |
| ISHARES MSCI INDIA | $4,043 | $3,933 |
| ISHARES MSCI JAPAN INDEX | $18,486 | $18,289 |
| FIDELITY MSCI INFORMATION TECHNOLOGY INDEX | $38,215 | $37,339 |
| FIDELITY MSCI CONSUMER DISCRET ETF | $26,350 | $27,704 |
Other Assets Schedule OtherAssetsSchedule
Other Assets Schedule OtherAssetsScheduleGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | \ | Desc |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| INVESTMENT FEES | $2,595 | $2,595 | $0 |
| Misc expenses | $67 | $67 | $0 |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | Federal Taxes | CategoryTxt |
| Amt | $1,354 | Amt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
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