EATON FAMILY FOUNDATION: Form 990PF, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
EATON FAMILY FOUNDATION (EIN 02-0552091)
Tax period
2014-01-01 to 2014-12-31
Filed
2015-11-16
IRS object ID
201533209349103258
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)
Return2015-11-16T15:20:25-06:00ReturnTs
Tax Period End2014-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN261566770PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1GARCIA HOW & ASSOCIATES LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12180 IMMOKALEE RD STE 309AddressLine1Txt
CityNAPLESCityNm
State AbbreviationFLStateAbbreviationCd
ZIP341101407ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2014-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN020552091EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1EATON FAMILY FOUNDATIONBusinessNameLine1Txt
Business Name Line2C/O CHRISTOPHER EATONBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlEATOBusinessNameControlTxt
Phone5139845494PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line19101 HOFFMAN FARM LANEAddressLine1Txt
CityCINCINNATICityNm
State AbbreviationOHStateAbbreviationCd
ZIP45242ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCHRISTOPHER EATONPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone5139845494PhoneNum
Signature2015-11-12SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonEVELYN GARCIAPreparerPersonNm
PTINP00377220PTIN
Phone2392541041PhoneNum
Preparation2015-11-12PreparationDt
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-04-25 22:37:26ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$4,038,911FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$16InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$16InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss$84,504DividendsRevAndExpnssAmt
Dividends Net Invst Incm$83,809DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$182,785NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$794,262GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$182,785CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$267,305TotalRevAndExpnssAmt
Total Net Invst Incm$266,610TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss$2,885AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$2,885AccountingFeesNetInvstIncmAmt
Taxes Rev And Expnss$2,797TaxesRevAndExpnssAmt
Taxes Net Invst Incm$1,797TaxesNetInvstIncmAmt
Other Expenses Rev And Expnss$26,295OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$26,295OtherExpensesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss$31,977TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$30,977TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$62,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$62,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$93,977TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$30,977TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$62,000TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$173,328ExcessRevenueOverExpensesAmt
Net Investment Income$235,633NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$43,827SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$41,046SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$41,046SavAndTempCashInvstEOYFMVAmt
Other Investments BOY$3,171,517OtherInvestmentsBOYAmt
Other Investments EOY$3,349,490OtherInvestmentsEOYAmt
Other Investments EOYFMV$3,997,865OtherInvestmentsEOYFMVAmt
Total Assets BOY$3,215,344TotalAssetsBOYAmt
Total Assets EOY$3,390,536TotalAssetsEOYAmt
Total Assets EOYFMV$4,038,911TotalAssetsEOYFMVAmt
Accounts Payable EOY$1,864AccountsPayableEOYAmt
Total Liabilities EOY$1,864TotalLiabilitiesEOYAmt
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind
Retained Earning BOY$3,215,344RetainedEarningBOYAmt
Retained Earning EOY$3,388,672RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$3,215,344TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$3,388,672TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$3,215,344TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$3,390,536TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$3,215,344TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$173,328ExcessRevenueOverExpensesAmt
Subtotal$3,388,672SubtotalAmt
Tot Net Ast Or Fund Balances EOY$3,388,672TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (4 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdAcquiredAcquiredDtSoldSoldDtGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
MERRILL LYNCH 04052 - SEE ATTACHEDP2014-01-012014-11-25$71,019$66,244$4,775$4,775
MERRILL LYNCH 04052 - SEE ATTACHEDP2013-01-012014-11-25$268,513$235,482$33,031$33,031
MERRILL LYNCH 04052 - SEE ATTACHEDP2014-01-012014-06-30$6,541$6,541$6,541
MERRILL LYNCH 04052- SEE ATTACHEDP2013-01-012014-06-30$403,181$309,751$93,430$93,430
FieldValueIRS element (for citing)
Capital Gain Net Income$182,785CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss$11,316NetShortTermCapitalGainLossAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxfalseLiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$145,519AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$2,446,010NetVlNoncharitableAssetsYr1Amt
Distribution Yr10.059492DistributionYr1Rt
Adjusted Qlfy Distri Yr2$20,000AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2$1,908,800NetVlNoncharitableAssetsYr2Amt
Distribution Yr20.010478DistributionYr2Rt
Adjusted Qlfy Distri Yr3$15,700AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3$1,636,936NetVlNoncharitableAssetsYr3Amt
Distribution Yr30.009591DistributionYr3Rt
Adjusted Qlfy Distri Yr4$119,845AdjustedQlfyDistriYr4Amt
Net Vl Noncharitable Assets Yr4$1,365,725NetVlNoncharitableAssetsYr4Amt
Distribution Yr40.087752DistributionYr4Rt
Adjusted Qlfy Distri Yr5$86,150AdjustedQlfyDistriYr5Amt
Net Vl Noncharitable Assets Yr5$1,034,791NetVlNoncharitableAssetsYr5Amt
Distribution Yr50.083254DistributionYr5Rt
Total Distribution0.250567TotalDistributionRt
Average Distribution0.050113AverageDistributionRt
Net Vl Noncharitable Assets$3,965,199NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$198,708AdjNetVlNoncharitableAssetsAmt
Net Investment Income Pct$2,356NetInvestmentIncomePctAmt
Adj Nonchrtbl Net Invst Incm Pct$201,064AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$62,000QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$4,713InvestmentIncomeExciseTaxAmt
Subtotal$4,713SubtotalAmt
Tax Based On Investment Income$4,713TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$1,511EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$1,511TotalPaymentsAndCreditsAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Es Penalty$2EsPenaltyAmt
Tax Due$3,204TaxDueAmt

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
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 BooksCHRISTOPHER K EATONIndividualWithBooksNm
Phone5139045494PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line19101 HOFFMAN FARM LANEAddressLine1Txt
CityCINCINNATICityNm
State AbbreviationOHStateAbbreviationCd
ZIP45242ZIPCd
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
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 (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
CHRISTOPHER K EATON
9101 HOFFMAN FARM LANECINCINNATIOH45242DIRECTOR/PRE1.00$0$0$0
COLLEEN S EATON
9101 HOFFMAN FARM LANECINCINNATIOH45242SECRETARY/TR1.00$0$0$0
MICHAEL B EATON
1915 NE 117TH ROADNORTH MIAMIFL33181VICE PRESIDE1.00$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$3,957,606AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$67,977AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$4,025,583TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$4,025,583AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$60,384CashDeemedCharitableAmt
Net Vl Noncharitable Assets$3,965,199NetVlNoncharitableAssetsAmt
Minimum Investment Return$198,260MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$198,260MinimumInvestmentReturnAmt
Tax Based On Investment Income$4,713TaxBasedOnInvestmentIncomeAmt
Total Tax$4,713TotalTaxAmt
Distributable Before Adj$193,547DistributableBeforeAdjAmt
Distributable Before Ded$193,547DistributableBeforeDedAmt
Distributable As Adjusted$193,547DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$62,000ExpensesAndContributionsAmt
Qualifying Distributions$62,000QualifyingDistributionsAmt
Adjusted Qualifying Distri$62,000AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$193,547DistributableAsAdjustedAmt
Excess Distribution Cyov Yr1$21,172ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$21,172TotalExcessDistributionCyovAmt
Qualifying Distributions$62,000QualifyingDistributionsAmt
Applied To Current Year$62,000AppliedToCurrentYearAmt
Excess Distri Cyov App CY Corpus$21,172ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$21,172ExcessDistributionCyovAppCYAmt
Undistributed Income CY$110,375UndistributedIncomeCYAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (4 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
NATIONAL MS SOCIETY
3201 WEST COMMERCIAL BLVDFORT LAUDERDALEFL33309NONE501(C)(3)MEDICAL$2,000
KENYON COLLEGE
224 N ACLAND STGAMBIEROH43022NONE501(C)(3)EDUCATIONAL$50,000
SPECIAL OPERATIONS WARRIOR FOUNDATI
4409 EL PRADO BLVDTAMPAFL33629NONE501(C)(3)EDUCATIONAL$5,000
ACE PROGRAMS FOR THE HOMELESS
598 BROADWAY 7TH FLOORNEW YORKNY10012NONE501(C)(3)EDUCATIONAL$5,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$62,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$16ExclusionAmt

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$84,504ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$182,785ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$267,305ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$267,305TotalIncomeProducingActyAmt

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

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryACCOUNTINGCategoryTxt
Amt$2,885Amt
Net Investment Income$2,885NetInvestmentIncomeAmt

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp

FieldValueIRS element (for citing)
Category Or ItemMERRILL LYNCH 6PW-04054 & 6PW-04052CategoryOrItemTxt
Listed At Cost Or FMVAT COSTListedAtCostOrFMVCd
Book Value$3,349,490BookValueAmt
EOYFMV$3,997,865EOYFMVAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (3 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmt
EXPENSES
INVESTMENT MANAGEMENT FEES$26,215$26,215
ACCOUNT FEES$80$80

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmt
FEDERAL INCOME TAX$1,000
FOREIGN TAXES$1,797$1,797

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