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WILLIAM AND PAMELA AYER FOUNDATION TR AGREEMENT: Form 990PF, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
WILLIAM AND PAMELA AYER FOUNDATION TR AGREEMENT (EIN 46-6434173)
Tax period
2013-01-01 to 2013-12-31
Filed
2014-05-14
IRS object ID
201401349349102890
Schema version
2013v3.1
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)
Return2014-05-14T15:04:15-07:00ReturnTs
Tax Period End2013-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Little & Company CPASBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11294 Kifer Rd Ste 708AddressLine1
CitySunnyvaleCity
StateCAState
ZIP Code940865314ZIPCode
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2013-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN466434173EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1WILLIAM & PAMELA AYER FOUNDATIONBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlWILLBusinessNameControlTxt
Phone2062954510PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line115829 SE 56TH PLACEAddressLine1
CityBELLEVUECity
StateWAState
ZIP Code98006ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonWilliam S AyerPersonNm
Person TitleTrusteePersonTitleTxt
Signature2014-05-14SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonWILLIAM L LITTLEPreparerPersonNm
PTINP00136064PTIN
Phone4082453921PhoneNum
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2015-12-30 17:16:21ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$2,057,795FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$1,119,515ContriRcvdRevAndExpnssAmt
Dividends Rev And Expnss$41,248DividendsRevAndExpnssAmt
Dividends Net Invst Incm$41,248DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$45,685NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$1,283,833GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$879,009CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$1,206,448TotalRevAndExpnssAmt
Total Net Invst Incm$920,257TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss$2,784AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$2,784AccountingFeesNetInvstIncmAmt
Taxes Rev And Expnss$156TaxesRevAndExpnssAmt
Taxes Net Invst Incm$156TaxesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss$2,940TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$2,940TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$257,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$257,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$259,940TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$2,940TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$257,000TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$946,508ExcessRevenueOverExpensesAmt
Net Investment Income$917,317NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$5,989SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$23,990SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$23,990SavAndTempCashInvstEOYFMVAmt
Other Investments BOY$1,023,506OtherInvestmentsBOYAmt
Other Investments EOY$1,950,823OtherInvestmentsEOYAmt
Other Investments EOYFMV$2,033,805OtherInvestmentsEOYFMVAmt
Total Assets BOY$1,029,495TotalAssetsBOYAmt
Total Assets EOY$1,974,813TotalAssetsEOYAmt
Total Assets EOYFMV$2,057,795TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind
Unrestricted BOY$1,029,495UnrestrictedBOYAmt
Unrestricted EOY$1,974,813UnrestrictedEOYAmt
Tot Net Ast Or Fund Balances BOY$1,029,495TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$1,974,813TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$1,029,495TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$1,974,813TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$1,029,495TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$946,508ExcessRevenueOverExpensesAmt
Subtotal$1,976,003SubtotalAmt
Other Decreases$1,190OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$1,974,813TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (6 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdAcquiredAcquiredDtSoldSoldDtGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
4725.473 SH LIFESTRATEGY MOD GROWTHP2013-01-012013-05-08$105,000$100,651$4,349$4,349
2000 SH LIFESTRATEGY MOD GROWTHP2013-01-012013-09-16$20,000$19,172$828$828
9000 SH ALASKA AIR GROUP INCD2013-11-122013-11-19$684,995$127,214$557,781$557,781
6000 SH ALASKA AIR GROUP INCD2013-11-122013-12-10$438,585$157,787$280,798$280,798
Capital Gain Dividends
$35,253
FieldValueIRS element (for citing)
Capital Gain Net Income$879,009CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$18,346InvestmentIncomeExciseTaxAmt
Subtotal$18,346SubtotalAmt
Tax Based On Investment Income$18,346TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$600EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$600TotalPaymentsAndCreditsAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Es Penalty$180EsPenaltyAmt
Tax Due$17,926TaxDueAmt

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
Form990 T FiledfalseForm990TFiledInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateWAOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsYes (true)NewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1William L LittleBusinessNameLine1
FieldValueIRS element (for citing)
Phone4082453921PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line11294 KIFER ROAD SUITE 708AddressLine1
CitySunnyvaleCity
StateCAState
ZIP Code94086ZIPCode
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
Acts Fail To Qlfy As ExceptionsfalseActsFailToQlfyAsExceptionsInd
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYfalseUndistributedIncomePYInd
Undistr Incm Sect4942a2 Not AppfalseUndistrIncmSect4942a2NotAppInd
Business HoldingsfalseBusinessHoldingsInd
Excess Business HoldingsfalseExcessBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Transactions Fail To Qlfy As ExcfalseTransactionsFailToQlfyAsExcInd
Maintained Expenditure RspnsfalseMaintainedExpenditureRspnsInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Proceeds Or Net IncomefalseProceedsOrNetIncomeInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)

Address Line1USAddress/AddressLine1CityUSAddress/CityStateUSAddress/StateZIP CodeUSAddress/ZIPCodeTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
William S Ayer
15829 SE 56th PlaceBellevueWA98006Trustee2.00$0
PAMELA L AYER
15829 SE 56th PlaceBellevueWA98006Trustee2.00$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$1,184,696AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$29,829AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$1,214,525TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$1,214,525AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$18,218CashDeemedCharitableAmt
Net Vl Noncharitable Assets$1,196,307NetVlNoncharitableAssetsAmt
Minimum Investment Return$59,815MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$59,815MinimumInvestmentReturnAmt
Tax Based On Investment Income$18,346TaxBasedOnInvestmentIncomeAmt
Total Tax$18,346TotalTaxAmt
Distributable Before Adj$41,469DistributableBeforeAdjAmt
Distributable Before Ded$41,469DistributableBeforeDedAmt
Distributable As Adjusted$41,469DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$257,000ExpensesAndContributionsAmt
Qualifying Distributions$257,000QualifyingDistributionsAmt
Adjusted Qualifying Distri$257,000AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$41,469DistributableAsAdjustedAmt
Qualifying Distributions$257,000QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$41,469AppliedToCurrentYearAmt
Remaining Distri From Corpus$215,531RemainingDistriFromCorpusAmt
Total Corpus$215,531TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$215,531ExcessDistriCyovToNextYrAmt
Excess From Current Year$215,531ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerWilliam S AyerContributingManagerNm
Contributing ManagerPAMELA L AYERContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (4 entries)

Address Line1RecipientUSAddress/AddressLine1CityRecipientUSAddress/CityStateRecipientUSAddress/StateZIP CodeRecipientUSAddress/ZIPCodeRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
NORTHWEST KIDNEY CENTERS
700 BROADWAYSEATTLEWA98122NoneN/AUnrestricted$1,000
IDRI
1616 EASTLAKE AVENUE SUITE 400SEATTLEWA98102NoneN/AUnrestricted$5,000
CHELAN-DOUGLAS LAND TRUST
PO BOX 4461WENATCHEEWA98807NoneN/AUnrestricted$1,000
THE MUSEUM OF FLIGHT CAMPAIGN
9404 EAST MARGINAL WAY SOUTHSEATTLEWA98108NoneN/AUnrestricted$250,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$257,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$41,248ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion1ExclusionCd
Exclusion$45,685ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$86,933ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$86,933TotalIncomeProducingActyAmt

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 (2 entries)

ContributorContributorNumAddress Line1ContributorUSAddress/AddressLine1CityContributorUSAddress/CityStateContributorUSAddress/StateZIP CodeContributorUSAddress/ZIPCodeTotal ContributionsTotalContributionsAmtPerson ContributionPersonContributionIndNoncash ContributionNoncashContributionInd
WILLIAM S AYER
115829 SE 56TH PLACEBELLEVUEWA98006$559,757Yes (X)Yes (X)
PAMELA L AYER
215829 SE 56TH PLACEBELLEVUEWA98006$559,758Yes (X)Yes (X)

Non Cash Property Contribution NonCashPropertyContributionGrp (2 entries)

ContributorContributorNumNoncash PropertyNoncashPropertyDescFair Market ValueFairMarketValueAmtReceivedReceivedDt
17500 SH ALASKA AIR GROUP INC$559,1622013-11-12
27500 SH ALASKA AIR GROUP INC$559,1632013-11-12

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryLITTLE COMPANYCategoryTxt
Amt$2,784Amt
Net Investment Income$2,784NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

General Explanation Attachment GeneralExplanationAttachment

General Explanation GeneralExplanationGrp

FieldValueIRS element (for citing)
Form And Line ReferenceGeneral Explanation Supplemental Information for Form 990-PFFormAndLineReferenceDesc
Medium Explanation2013 NOTE1. IF PAID $600 FEDERAL ESTIMATED TAX?2. 15000 ALK STOCK DONATED TO FOUNDATON ON 11/12/2013. WHAT IS THE COST- $285,003 PER BILL EMAIL- $285,001 PER 1099B STOCK SALE G/L SUMMARYI USE $285,001 FOR NOW3. AFTER BILL FINISHES 2012 AMENDED RETURN, WILL FINISH 2013 RETURNMediumExplanationTxt

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp (4 entries)

Category Or ItemCategoryOrItemTxtListed At Cost Or FMVListedAtCostOrFMVCdBook ValueBookValueAmtEOYFMVEOYFMVAmt
MID-CAP INDEX FUND ADMAT COST$303,549$310,440
LIFESTRATEGY MOD GROWTHAT COST$658,532$694,141
LIFESTRATEGY MOD GROWTHAT COST
WELLINGTON FUND ADMIRALAT COST$988,742$1,029,224

Other Decreases Schedule OtherDecreasesSchedule

Other Decreases Detail OtherDecreasesDetail

FieldValueIRS element (for citing)
Descriptionprovision for federal income taxDescription
Amount$1,190Amount

Substantial Contributors Sch SubstantialContributorsSch

Substantial Contributor Detail SubstantialContributorDetail (2 entries)

Address Line1USAddress/AddressLine1CityUSAddress/CityStateUSAddress/StateZIP CodeUSAddress/ZIPCode
WILLIAM S AYER
15829 SE 56TH PLACEBELLEVUEWA98006
PAMELA L AYER
15829 SE 56TH PLACEBELLEVUEWA98006

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryForeign TaxCategoryTxt
Amt$156Amt
Net Investment Income$156NetInvestmentIncomeAmt

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