WHEELER FOUNDATION: Form 990PF, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
WHEELER FOUNDATION (EIN 34-1852595)
Tax period
2014-01-01 to 2014-12-31
Filed
2015-05-12
IRS object ID
201511329349102386
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 ReturnHeader

FieldValueIRS element (for citing)
Return2015-05-12T15:16:43-05:00ReturnTs
Tax Period End2014-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN341662414PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WALTON & STEWART INC CPASBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line17660 TYLER BOULEVARDAddressLine1Txt
CityMENTORCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44060ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2014-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN341852595EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE WHEELER FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlWHEEBusinessNameControlTxt
Phone4402551793PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line18507 TYLER BLVDAddressLine1Txt
CityMENTORCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44060ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonTHOMAS E WHEELERPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone4402551793PhoneNum
Signature2015-05-07SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMICHAEL J STEWARTPreparerPersonNm
PTINP00184300PTIN
Phone4402691900PhoneNum
Preparation2015-05-07PreparationDt
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-03-07 17:11:31ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$401,148FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$55,954ContriRcvdRevAndExpnssAmt
Dividends Rev And Expnss$9,468DividendsRevAndExpnssAmt
Dividends Net Invst Incm$9,468DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$4,645NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$11,422GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$2,795CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$70,067TotalRevAndExpnssAmt
Total Net Invst Incm$12,263TotalNetInvstIncmAmt
Interest Rev And Expnss$137InterestRevAndExpnssAmt
Taxes Rev And Expnss$228TaxesRevAndExpnssAmt
Other Expenses Rev And Expnss$100OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$465TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$14,500ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$14,500ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$14,965TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$14,500TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$55,102ExcessRevenueOverExpensesAmt
Net Investment Income$12,263NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Corporate Stock BOY$271,171CorporateStockBOYAmt
Corporate Stock EOY$328,637CorporateStockEOYAmt
Corporate Stock EOYFMV$401,148CorporateStockEOYFMVAmt
Total Assets BOY$271,171TotalAssetsBOYAmt
Total Assets EOY$328,637TotalAssetsEOYAmt
Total Assets EOYFMV$401,148TotalAssetsEOYFMVAmt
Other Liabilities BOY$12,130OtherLiabilitiesBOYAmt
Other Liabilities EOY$14,494OtherLiabilitiesEOYAmt
Total Liabilities BOY$12,130TotalLiabilitiesBOYAmt
Total Liabilities EOY$14,494TotalLiabilitiesEOYAmt
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind
Unrestricted BOY$259,041UnrestrictedBOYAmt
Unrestricted EOY$314,143UnrestrictedEOYAmt
Tot Net Ast Or Fund Balances BOY$259,041TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$314,143TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$271,171TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$328,637TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$259,041TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$55,102ExcessRevenueOverExpensesAmt
Subtotal$314,143SubtotalAmt
Tot Net Ast Or Fund Balances EOY$314,143TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

FieldValueIRS element (for citing)
Capital Gain Net Income$2,795CapitalGainNetIncomeAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxfalseLiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$12,409AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$293,825NetVlNoncharitableAssetsYr1Amt
Distribution Yr10.042233DistributionYr1Rt
Adjusted Qlfy Distri Yr2$11,000AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2$252,097NetVlNoncharitableAssetsYr2Amt
Distribution Yr20.043634DistributionYr2Rt
Adjusted Qlfy Distri Yr3$10,050AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3$221,691NetVlNoncharitableAssetsYr3Amt
Distribution Yr30.045333DistributionYr3Rt
Adjusted Qlfy Distri Yr4$2,800AdjustedQlfyDistriYr4Amt
Net Vl Noncharitable Assets Yr4$204,588NetVlNoncharitableAssetsYr4Amt
Distribution Yr40.013686DistributionYr4Rt
Adjusted Qlfy Distri Yr5$2,800AdjustedQlfyDistriYr5Amt
Net Vl Noncharitable Assets Yr5$169,708NetVlNoncharitableAssetsYr5Amt
Distribution Yr50.016499DistributionYr5Rt
Total Distribution0.161385TotalDistributionRt
Average Distribution0.032277AverageDistributionRt
Net Vl Noncharitable Assets$342,657NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$11,060AdjNetVlNoncharitableAssetsAmt
Net Investment Income Pct$123NetInvestmentIncomePctAmt
Adj Nonchrtbl Net Invst Incm Pct$11,183AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$14,500QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Domestic Org Meeting Sect4940eYes (X)DomesticOrgMeetingSect4940eInd
Investment Income Excise Tax$123InvestmentIncomeExciseTaxAmt
Subtotal$123SubtotalAmt
Tax Based On Investment Income$123TaxBasedOnInvestmentIncomeAmt
Tax Due$123TaxDueAmt

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 StateOHOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsYes (true)NewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Website AddressN/AWebsiteAddressTxt
Individual With BooksTHOMAS E WHEELERIndividualWithBooksNm
Phone4402551793PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line18507 TYLER BLVDAddressLine1Txt
CityMENTORCityNm
State AbbreviationOHStateAbbreviationCd
ZIP440604231ZIPCd
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
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 (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
THOMAS E WHEELER
8507 TYLER BLVDMENTOROH440604231PRESIDENT0.20$0$0$0
BETSY J WHEELER
8507 TYLER BLVDMENTOROH440604231VICE-PRES0.10$0$0$0
MICHELLE MEARS
8507 TYLER BLVDMENTOROH440604231SECRETARY0.10$0$0$0
REBECCA W LEWANDOWSKI
8507 TYLER BLVDMENTOROH440604231TREASURER0.10$0$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$347,587AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$288AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$347,875TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$347,875AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$5,218CashDeemedCharitableAmt
Net Vl Noncharitable Assets$342,657NetVlNoncharitableAssetsAmt
Minimum Investment Return$17,133MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$17,133MinimumInvestmentReturnAmt
Tax Based On Investment Income$123TaxBasedOnInvestmentIncomeAmt
Total Tax$123TotalTaxAmt
Distributable Before Adj$17,010DistributableBeforeAdjAmt
Distributable Before Ded$17,010DistributableBeforeDedAmt
Distributable As Adjusted$17,010DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$14,500ExpensesAndContributionsAmt
Qualifying Distributions$14,500QualifyingDistributionsAmt
Pct Sect4940e Org Net Invst Incm$123PctSect4940eOrgNetInvstIncmAmt
Adjusted Qualifying Distri$14,377AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$17,010DistributableAsAdjustedAmt
Undistributed Income PY$14,442UndistributedIncomePYAmt
Qualifying Distributions$14,500QualifyingDistributionsAmt
Applied To Year1$14,442AppliedToYear1Amt
Applied To Current Year$58AppliedToCurrentYearAmt
Undistributed Income CY$16,952UndistributedIncomeCYAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (6 entries)

Address Line1RecipientUSAddress/AddressLine1TxtAddress Line2RecipientUSAddress/AddressLine2TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
TREASURE CAY COMMUNITY FOUNDATION
990 OLD DIXIE HIGHWAY 14FA171LAKE PARKFL33403CHARITYPUBLIC CHARITY$1,000
AOPA FOUNDATION
421 AVIZTION WAYFEDERICKMD21701CHARITYPUBLIC CHARITY$2,500
CHICAGO WALDORF SCHOOL
1300 W LOYOLA AVENUECHICAGOIL60626CHARITYPUBLIC CHARITY$3,000
FINE ARTS ASSOCIATION
38660 MENTOR AVENUEWILLOUGHBYOH440947797CHARITYPUBLIC CHARITY$6,000
EVANS SCHOLARSHIP
ONE BRIAR ROADGOLFIL60029CHARITYPUBLIC CHARITY$1,000
KIRTLAND COUNTRY CLUB SCHOLARSHIP
39438 KIRTLAND ROADWILLOUGHBYOH44094CHARITYPUBLIC CHARITY$1,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$14,500TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$9,468ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion$4,645ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$14,113ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$14,113TotalIncomeProducingActyAmt

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 Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1COMPONENT REPAIR TECHNOLOGIES INCBusinessNameLine1Txt

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line18507 TYLER BLVDAddressLine1Txt
CityMENTORCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44060ZIPCd
FieldValueIRS element (for citing)
Total Contributions$55,954TotalContributionsAmt
Noncash ContributionYes (X)NoncashContributionInd

Non Cash Property Contribution NonCashPropertyContributionGrp

FieldValueIRS element (for citing)
Contributor1ContributorNum
Noncash PropertyDELTA AIR LINES -STOCK PUBLICNoncashPropertyDesc
Fair Market Value$55,954FairMarketValueAmt
Received2014-06-17ReceivedDt

Gain Loss Sale Other Assets Sch GainLossSaleOtherAssetsSch

Gain Loss Sale Other Asset GainLossSaleOtherAssetGrp

FieldValueIRS element (for citing)
AssetCINCINNATI FINL CORPORATION-172 SHSAssetDesc
Acquired1997-12AcquiredDt
How AcquiredPURCHASEHowAcquiredTxt
Sold2014-01SoldDt
Gross Sales Price$8,627GrossSalesPriceAmt
Basis$6,777BasisAmt
Total Net$1,850TotalNetAmt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp (11 entries)

StockStockNmEOY Book ValueEOYBookValueAmtEOYFMVEOYFMVAmt
CINCINNATI FINANCIAL CORP-4,278 SHS$169,192$221,734
DELTA AIR LINES-1408 SHS$55,954$69,260
RUSSELL GLOBAL EQUITY-315 SHS$3,173$3,495
RUSSELL LIFEPOINTS BALANCED- 1,415 S$16,524$17,006
RUSSELL GLOBAL REAL ESTATE -141 SHS$4,930$5,169
RUSSELL EMERGING MARKETS-123 SHS$2,489$1,946
RUSSELL STRATEGIC BOND-3456 SHS$37,452$38,223
RUSSELL INTERNATIONAL DEVELOPED-258$10,804$8,868
RUSSELL US SMALL CAP EQUITY -156 SHS$3,793$4,470
RUSSELL US DEFENSIVE EQUITY-337 SHS$11,138$15,713
RUSSELL US CORE EQUITY-404- SHS$13,188$15,264

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt
EXPENSES
RAYMOND JAMES INVESTMENT FEES$100

Other Liabilities Schedule OtherLiabilitiesSchedule

Other Liabilities Detail OtherLiabilitiesDetail (5 entries)

DescDescBOY Book ValueBOYBookValueAmtEOY Book ValueEOYBookValueAmt
MARGIN BORROWING$4,630$7,494
CHECK IN TRANSIT 112$5,000
CHECK IN TRANSIT 114$2,500
CHECK IN TRANSIT 119$1,000
CHECK IN TRANSIT 121$6,000

Substantial Contributors Sch SubstantialContributorsSch

Substantial Contributor Detail SubstantialContributorDetail (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCd
THOMAS E WHEELER
8507 TYLER BLVDMENTOROH44060
BETSY J WHEELER
8507 TYLER BLVDMENTOROH44060

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (3 entries)

CategoryCategoryTxtAmtAmt
TREASURER STATE OF OHIO$100
US TREASURER$91
FOREIGN TAXES$37

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