THE AURORA FOUNDATION: Form 990PF, tax year 2014

View the entire original 990 at ProPublica ↗

Organization: THE AURORA FOUNDATION (EIN 23-7044641)
Tax period: 2014-01-01 to 2014-12-31
Filed: 2015-08-13
IRS object ID: 201502259349100400
Schema version: 2014v5.0
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
Accounting Fees Schedule
Land Etc Schedule2
Other Expenses Schedule
Other Income Schedule2
Other Liabilities Schedule
Other Liabilities Schedule
Other Professional Fees Schedule
Taxes Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2015-08-13T04:34:48-07:00	ReturnTs
Tax Period End	2014-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	JIM GAY CPA	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	3984 EAST SR 64	AddressLine1Txt
City	BRADENTON	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	342089059	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990PF	ReturnTypeCd
Tax Period Begin	2014-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	237044641	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE AURORA FOUNDATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	AURO	BusinessNameControlTxt
Phone	9417484100	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	P O BOX 1848	AddressLine1Txt
City	BRADENTON	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	34206	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JOSEPH ALEPPO	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	9417484100	PhoneNum
Signature	2015-07-29	SignatureDt

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JIM GAY CPA	PreparerPersonNm
Phone	9417470588	PhoneNum

Field	Value	IRS element (for citing)
Tax	2014	TaxYr
Build TS	2016-02-25 16:41:14Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
FMV Assets EOY	$399,102	FMVAssetsEOYAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Field	Value	IRS element (for citing)
Schedule B Not Required	Yes (X)	ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss	$232	InterestOnSavRevAndExpnssAmt
Dividends Rev And Expnss	$7	DividendsRevAndExpnssAmt
Cap Gain Net Incm Net Invst Incm	$0	CapGainNetIncmNetInvstIncmAmt
Other Income Rev And Expnss	$19,486	OtherIncomeRevAndExpnssAmt
Total Rev And Expnss	$19,725	TotalRevAndExpnssAmt
Total Net Invst Incm	$0	TotalNetInvstIncmAmt
Oth Empl Slrs Wgs Rev And Expnss	$86,542	OthEmplSlrsWgsRevAndExpnssAmt
Pension Empl Bnft Rev And Expnss	$11,483	PensionEmplBnftRevAndExpnssAmt
Accounting Fees Rev And Expnss	$2,495	AccountingFeesRevAndExpnssAmt
Other Prof Fees Rev And Expnss	$1,402	OtherProfFeesRevAndExpnssAmt
Taxes Rev And Expnss	$7,346	TaxesRevAndExpnssAmt
Deprec And Dpltn Rev And Expnss	$518	DeprecAndDpltnRevAndExpnssAmt
Occupancy Rev And Expnss	$8,018	OccupancyRevAndExpnssAmt
Trav Conf Meeting Rev And Expnss	$379	TravConfMeetingRevAndExpnssAmt
Other Expenses Rev And Expnss	$18,377	OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss	$136,560	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$0	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$0	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$62,995	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$0	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$199,555	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$0	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$0	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	-$179,830	ExcessRevenueOverExpensesAmt
Net Investment Income	$0	NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash BOY	$566,646	CashBOYAmt
Cash EOY	$102,680	CashEOYAmt
Cash EOYFMV	$102,680	CashEOYFMVAmt
Sav And Temp Cash Invst EOY	$270,141	SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV	$270,141	SavAndTempCashInvstEOYFMVAmt
Acct Rcvbl BOY	$14,157	AcctRcvblBOYAmt
Land Bldg Equip Cost Or Other Bss	$26,799	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$518	LandBldgEquipAccumDeprecAmt
Land BOY	$19,026	LandBOYAmt
Land EOY	$26,281	LandEOYAmt
Land EOYFMV	$26,281	LandEOYFMVAmt
Total Assets BOY	$599,829	TotalAssetsBOYAmt
Total Assets EOY	$399,102	TotalAssetsEOYAmt
Total Assets EOYFMV	$399,102	TotalAssetsEOYFMVAmt
Accounts Payable BOY	$11,138	AccountsPayableBOYAmt
Accounts Payable EOY	$7,709	AccountsPayableEOYAmt
Other Liabilities BOY	$17,468	OtherLiabilitiesBOYAmt
Other Liabilities EOY	$0	OtherLiabilitiesEOYAmt
Total Liabilities BOY	$28,606	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$7,709	TotalLiabilitiesEOYAmt
Org Does Not Follow SFAS117	Yes (X)	OrgDoesNotFollowSFAS117Ind
Capital Stock BOY	$571,223	CapitalStockBOYAmt
Capital Stock EOY	$391,393	CapitalStockEOYAmt
Tot Net Ast Or Fund Balances BOY	$571,223	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$391,393	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$599,829	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$399,102	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$571,223	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	-$179,830	ExcessRevenueOverExpensesAmt
Subtotal	$391,393	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$391,393	TotNetAstOrFundBalancesEOYAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

Field	Value	IRS element (for citing)
Adjusted Qlfy Distri Yr1	$207,115	AdjustedQlfyDistriYr1Amt
Distribution Yr1	0.000000	DistributionYr1Rt
Adjusted Qlfy Distri Yr2	$147,684	AdjustedQlfyDistriYr2Amt
Distribution Yr2	0.000000	DistributionYr2Rt
Adjusted Qlfy Distri Yr3	$770,226	AdjustedQlfyDistriYr3Amt
Distribution Yr3	0.000000	DistributionYr3Rt
Adjusted Qlfy Distri Yr4	$842,364	AdjustedQlfyDistriYr4Amt
Distribution Yr4	0.000000	DistributionYr4Rt
Total Distribution	0.000000	TotalDistributionRt
Average Distribution	0.000000	AverageDistributionRt
Adj Nonchrtbl Net Invst Incm Pct	$0	AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions	$0	QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$0	InvestmentIncomeExciseTaxAmt
Tax Under Section511	$0	TaxUnderSection511Amt
Tax Based On Investment Income	$0	TaxBasedOnInvestmentIncomeAmt
Applied To ES Tax	$0	AppliedToESTaxAmt

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	FL	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	WWW.AURORAMINISTRIES.ORG	WebsiteAddressTxt
Individual With Books	THE FOUNDATION	IndividualWithBooksNm
Phone	9417484100	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	12108 10TH AVE E	AddressLine1Txt
City	BRADENTON	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	34212	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
Uncorrected Prior Acts	false	UncorrectedPriorActsInd
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	Yes (true)	GrantsToOrganizationsInd
Noncharitable Purpose	false	NoncharitablePurposeInd
Transactions Fail To Qlfy As Exc	false	TransactionsFailToQlfyAsExcInd
Maintained Expenditure Rspns	Yes (true)	MaintainedExpenditureRspnsInd
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 (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
JOSEPH A ALEPPO
PO BOX 1848	BRADENTON	FL	34206	CHAIRMAN	40.00	$34,303	$0	$0
GEORGIA ALEPPO
PO BOX 1848	BRADENTON	FL	34206	DIR	40.00	$27,520	$0	$0
NICHOLAS J TROFEMUK JR
PO BOX 1848	BRADENTON	FL	34206	DIR	1.00	$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

Minimum Investment Return MinimumInvestmentReturnGrp

Field	Value	IRS element (for citing)
Average Monthly FMV Of Sec	$0	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$0	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$0	TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast	$0	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$0	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$0	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$0	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$0	DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$0	ExpensesAndContributionsAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$0	DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5	$2,537,206	ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4	$843,500	ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3	$770,285	ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2	$147,684	ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1	$207,115	ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov	$4,505,790	TotalExcessDistributionCyovAmt
Total Corpus	$4,505,790	TotalCorpusAmt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5	$2,537,206	ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr	$1,968,584	ExcessDistriCyovToNextYrAmt
Excess From Year4	$843,500	ExcessFromYear4Amt
Excess From Year3	$770,285	ExcessFromYear3Amt
Excess From Year2	$147,684	ExcessFromYear2Amt
Excess From Year1	$207,115	ExcessFromYear1Amt

Supplementary Information SupplementaryInformationGrp

Field	Value	IRS element (for citing)
Only Contri To Preselected	Yes (X)	OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (2 entries)

Address Line1RecipientUSAddress/AddressLine1Txt	CityRecipientUSAddress/CityNm	State AbbreviationRecipientUSAddress/StateAbbreviationCd	ZIPRecipientUSAddress/ZIPCd	Recipient Foundation StatusRecipientFoundationStatusTxt	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt
IL VILLAGIO
PO BOX 1848	BRADENTON	FL	34206	PRIVATE FOUNDATION	CONTROLLED FOUNDATIONMINISTRY SUPPORT	$61,994
AURORA MINISTRIES INC
PO BOX 1848	BRADENTON	FL	34206	PUBLIC CHARITY	CERTAIN BOARD OVERLAPMINISTRY SUPPORT	$1,001

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$62,995	TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

Field	Value	IRS element (for citing)
Exclusion	14	ExclusionCd
Exclusion	$232	ExclusionAmt

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

Field	Value	IRS element (for citing)
Exclusion	4	ExclusionCd
Exclusion	$7	ExclusionAmt

Other Revenue Described OtherRevenueDescribedGrp (2 entries)

DescDesc	ExclusionExclusionCd	ExclusionExclusionAmt
DEBT FORGIVENESS	1	$16,594
MISC	1	$2,892

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Exclusion	$19,725	ExclusionAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$19,725	TotalIncomeProducingActyAmt

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

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

Field	Value	IRS element (for citing)
Category	JIM GAY, CPA TAX & ACCOUNTING	CategoryTxt
Amt	$2,495	Amt

Land Etc Schedule2 LandEtcSchedule2

Land Etc LandEtcGrp (2 entries)

Category Or ItemCategoryOrItemTxt	Cost Or Other BasisCostOrOtherBasisAmt	Book ValueBookValueAmt	Accumulated DepreciationAccumulatedDepreciationAmt
LAND	$19,026	$19,026
FENCING	$7,773	$7,255	$518

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (3 entries)

DescDesc	Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt
ADMINISTRATIVE EXPENSES	$14,033
PAYROLL PROCESSING FEES	$2,344
MISC GRANTS/DONATIONS	$2,000

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail (2 entries)

DescDesc	Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt
DEBT FORGIVENESS	$16,594
MISC	$2,892

Other Liabilities Schedule OtherLiabilitiesSchedule

Other Liabilities Detail OtherLiabilitiesDetail (2 entries)

DescDesc	BOY Book ValueBOYBookValueAmt
DUE TO AURORA MINISTRIES	$874
DUE TO AURORA MISSION	$16,594

Other Liabilities Schedule OtherLiabilitiesSchedule

Other Liabilities Detail OtherLiabilitiesDetail (2 entries)

DescDesc	BOY Book ValueBOYBookValueAmt
DUE TO AURORA MINISTRIES	$874
DUE TO AURORA MISSION	$16,594

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

Field	Value	IRS element (for citing)
Category	DARRELL E GERKEN PSM INC BOUNDARY SURVEY	CategoryTxt
Amt	$1,402	Amt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

Field	Value	IRS element (for citing)
Category	PAYROLL TAXES	CategoryTxt
Amt	$7,346	Amt