BOYD FAMILY FOUNDATION: Form 990PF, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
BOYD FAMILY FOUNDATION (EIN 65-6237736)
Tax period
2013-01-01 to 2013-12-31
Filed
2014-10-27
IRS object ID
201413009349100011
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)
Return2014-10-27T15:41:20-05:00ReturnTs
Tax Period End2013-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1RAPACKI & COMPANY PABusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line16800 FRANCE AVE STE 120AddressLine1
CityEDINACity
StateMNState
ZIP Code55435ZIPCode
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2013-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN656237736EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BOYD FAMILY FOUNDATIONBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlBOYDBusinessNameControlTxt
Phone5159614238PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1802 WEST DETROIT AVENUEAddressLine1
CityINDIANOLACity
StateIAState
ZIP Code50125ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonVIRGINIA STOVERPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone5159614238PhoneNum
Signature2014-05-14SignatureDt

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJOSEPH L RAPACKI JR CPAPreparerPersonNm
PTINP01202569PTIN
Phone9529455011PhoneNum
Preparation2014-10-05PreparationDt
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$0FMVAssetsEOYAmt
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$2,172InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$2,172InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss$4,521DividendsRevAndExpnssAmt
Dividends Net Invst Incm$4,521DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$2,942NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$2,942GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$325CapGainNetIncmNetInvstIncmAmt
Other Income Rev And Expnss-$10,917OtherIncomeRevAndExpnssAmt
Other Income Adj Net Incm-$10,917OtherIncomeAdjNetIncmAmt
Total Rev And Expnss-$1,282TotalRevAndExpnssAmt
Total Net Invst Incm$7,018TotalNetInvstIncmAmt
Total Adj Net Incm-$10,917TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$729AccountingFeesRevAndExpnssAmt
Other Prof Fees Rev And Expnss$3,812OtherProfFeesRevAndExpnssAmt
Trav Conf Meeting Rev And Expnss$2,740TravConfMeetingRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$7,281TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$12,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$12,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$19,281TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$12,000TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$20,563ExcessRevenueOverExpensesAmt
Net Investment Income$7,018NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$375SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$34,182SavAndTempCashInvstEOYAmt
US Government Obligations BOY$32,704USGovernmentObligationsBOYAmt
Corporate Stock BOY$206,185CorporateStockBOYAmt
Corporate Stock EOY$242,320CorporateStockEOYAmt
Corporate Bonds BOY$59,105CorporateBondsBOYAmt
Corporate Bonds EOY$48,876CorporateBondsEOYAmt
Total Assets BOY$298,369TotalAssetsBOYAmt
Total Assets EOY$325,378TotalAssetsEOYAmt
Total Assets EOYFMV$0TotalAssetsEOYFMVAmt
Deferred Revenue EOY$47,572DeferredRevenueEOYAmt
Total Liabilities EOY$47,572TotalLiabilitiesEOYAmt
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind
Unrestricted BOY$298,369UnrestrictedBOYAmt
Unrestricted EOY$277,806UnrestrictedEOYAmt
Tot Net Ast Or Fund Balances BOY$298,369TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$277,806TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$298,369TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$325,378TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$298,369TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$20,563ExcessRevenueOverExpensesAmt
Subtotal$277,806SubtotalAmt
Tot Net Ast Or Fund Balances EOY$277,806TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

FieldValueIRS element (for citing)
Capital Gain Net Income$325CapitalGainNetIncomeAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxfalseLiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$12,000AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$285,152NetVlNoncharitableAssetsYr1Amt
Distribution Yr10.042083DistributionYr1Rt
Adjusted Qlfy Distri Yr2$9,000AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2$246,250NetVlNoncharitableAssetsYr2Amt
Distribution Yr20.036548DistributionYr2Rt
Adjusted Qlfy Distri Yr3$27,055AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3$279,741NetVlNoncharitableAssetsYr3Amt
Distribution Yr30.096714DistributionYr3Rt
Adjusted Qlfy Distri Yr4$4,000AdjustedQlfyDistriYr4Amt
Net Vl Noncharitable Assets Yr4$293,971NetVlNoncharitableAssetsYr4Amt
Distribution Yr40.013607DistributionYr4Rt
Net Vl Noncharitable Assets Yr5$323,967NetVlNoncharitableAssetsYr5Amt
Total Distribution0.188952TotalDistributionRt
Average Distribution0.047238AverageDistributionRt
Net Vl Noncharitable Assets$56,637NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$2,675AdjNetVlNoncharitableAssetsAmt
Net Investment Income Pct$70NetInvestmentIncomePctAmt
Adj Nonchrtbl Net Invst Incm Pct$2,745AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$12,000QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Domestic Org Meeting Sect4940eYes (X)DomesticOrgMeetingSect4940eInd
Investment Income Excise Tax$70InvestmentIncomeExciseTaxAmt
Subtotal$70SubtotalAmt
Tax Based On Investment Income$70TaxBasedOnInvestmentIncomeAmt
Tax Due$70TaxDueAmt

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
Private Operating FoundationYes (true)PrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt
Individual With BooksVIRGINIA STOVERIndividualWithBooksNm
Phone5153602946PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1802 WEST DETROIT AVENUEAddressLine1
CityINDIANOLACity
StateIAState
ZIP Code50125ZIPCode
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
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/AddressLine1CityUSAddress/CityStateUSAddress/StateZIP CodeUSAddress/ZIPCodeTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
VIRGINA STOVER
802 W DETROITINDIANOLAIA50125PRESIDENT1.00$0$0$0
MARY BAHRS
10004 THORNWOODKENSINGTONMD20895TRUSTEE1.00$0$0$0
JANE GRANDUSKY
7340 PIONEER ROADWEST PALM BEACHFL33401TRUSTEE1.00$0$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

FieldValueIRS element (for citing)
Description1THE ORGANIZATION GAVE FUNDS TO UNION CONGREGATIONAL CHURCH WEST PALM BEACH FL WITH NO RESTRICTIONS AS HOW THE FUNDS MAY BE USED. ALSO THE BETHESDA MARYLAND UNITED CHURCH OF CHRIST.Description1Txt
Expenses1$7,000Expenses1Amt
Description2THE ORGANIZATION GAVE FUNDS TO SCHOOLS FOR EDUCATIONAL PURPOSES. (SCHOOL OF FINE ARTS FOUNDATION, WPB, FL. AND THE SIMPSON FUND, SIMPSON COLLEGE, INDIANOLA, IA.) AND THE IOWA BARN FOUNDATION, ZEARIGNG, IA.Description2Txt
Expenses2$3,000Expenses2Amt
Description3AMERICAN CANCER SOCIETYDescription3Txt
Expenses3$1,000Expenses3Amt
Description4MARIA LAMB FUND, NANTUCKET MA.Description4Txt
Expenses4$1,000Expenses4Amt

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$27,500AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$30,000AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$57,500TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$57,500AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$863CashDeemedCharitableAmt
Net Vl Noncharitable Assets$56,637NetVlNoncharitableAssetsAmt
Minimum Investment Return$2,832MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Sect4942j3j5 Fndtn And Frgn OrgYes (X)Sect4942j3j5FndtnAndFrgnOrgInd

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$12,000ExpensesAndContributionsAmt
Qualifying Distributions$12,000QualifyingDistributionsAmt
Pct Sect4940e Org Net Invst Incm$70PctSect4940eOrgNetInvstIncmAmt
Adjusted Qualifying Distri$11,930AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Qualifying Distributions$12,000QualifyingDistributionsAmt
Remaining Distri From Corpus$12,000RemainingDistriFromCorpusAmt
Total Corpus$12,000TotalCorpusAmt

Private Operating Foundations PrivateOperatingFoundationsGrp

FieldValueIRS element (for citing)
Section4942j3Yes (X)Section4942j3Ind

Lessor Adj Net Incm Min Invst Ret LessorAdjNetIncmMinInvstRetGrp

FieldValueIRS element (for citing)
Current Year$0CurrentYearAmt
Total$0TotalAmt

Qualifying Distributions QualifyingDistributionsGrp

FieldValueIRS element (for citing)
Current Year$12,000CurrentYearAmt
Year1$12,000Year1Amt
Year2$9,000Year2Amt
Year3$27,111Year3Amt
Total$60,111TotalAmt

Qualifying Distri Made Drt QualifyingDistriMadeDrtGrp

FieldValueIRS element (for citing)
Current Year$12,000CurrentYearAmt
Year1$12,000Year1Amt
Year2$9,000Year2Amt
Year3$27,111Year3Amt
Total$60,111TotalAmt

Two Thirds Minimum Invst Ret TwoThirdsMinimumInvstRetGrp

FieldValueIRS element (for citing)
Current Year$1,888CurrentYearAmt
Year1$9,505Year1Amt
Year2$8,209Year2Amt
Year3$9,325Year3Amt
Total$28,927TotalAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (7 entries)

Address Line1RecipientUSAddress/AddressLine1CityRecipientUSAddress/CityStateRecipientUSAddress/StateZIP CodeRecipientUSAddress/ZIPCodeRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmtAddress Line2RecipientUSAddress/AddressLine2
UNION CONGREGATIONAL CHURCH
5088 SUMMIT BOULEVARDWEST PALM BEACHFL33415NONPROFITRELIGIOUS$6,000
THE SIMPSON FUND
701 N C STREETINDIANOLAIA50125NONPROFITEDUCATION$1,000701 NC ST
SCHOOL OF ARTS FOUNDATION
PO BOX 552WEST PALM BEACHFL33402EDUCATION$1,500
IOWA BARN FOUNDATION
P O BOX 436ZEARINGIA50201NONPROFITCOMMUNITY$500P O BOX 436
MARIA LAMB FUND
57 PROSPECT STREETNANTUCKETMA02554NONPROFITHEALTHCARE$1,000
AMERICAN CANCER SOCIETY
8364 HICKMAN RDDESMOINEIA50310RESEARCH$1,000
BETHESDA UNITED CHURCH OF CHRIST
FERNWOOD RDBETHESDAMD20817CHURCH$1,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$12,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$2,172ExclusionAmt

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$4,521ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$325ExclusionAmt
Related Or Exempt Function Incm$2,617RelatedOrExemptFunctionIncmAmt

Other Revenue Described OtherRevenueDescribedGrp

FieldValueIRS element (for citing)
DescREGENCY ENERGY PARTNERSDesc
Exclusion14ExclusionCd
Exclusion-$10,917ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion-$3,899ExclusionAmt
Related Or Exempt Function Incm$2,617RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty-$1,282TotalIncomeProducingActyAmt

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)
CategoryINDIRECT ACCOUNTING FEESCategoryTxt
Amt$729Amt

Compensation Explanation CompensationExplanation

Compensation Explanation CompensationExplanationGrp (3 entries)

VIRGINA STOVER
MARY BAHRS
JANE GRANDUSKY

Gain Loss Sale Other Assets Sch GainLossSaleOtherAssetsSch

Gain Loss Sale Other Asset GainLossSaleOtherAssetGrp (2 entries)

AssetAssetDescHow AcquiredHowAcquiredTxtSoldSoldDtGross Sales PriceGrossSalesPriceAmtTotal NetTotalNetAmt
CST BRANDSPURCHASE2013-05$7$7
HEINZ CO MERGER DISTPURCHASE2013-06$2,610$2,610

Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule

Investments Corporate Bonds InvestmentsCorporateBondsGrp

FieldValueIRS element (for citing)
BondBONDSBondNm
EOY Book Value$48,876EOYBookValueAmt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp (2 entries)

StockStockNmEOY Book ValueEOYBookValueAmt
MUTUAL FUNDS$19,740
TOTALS$222,580

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail

FieldValueIRS element (for citing)
DescREGENCY ENERGY PARTNERSDesc
Revenue And Expenses Per Books-$10,917RevenueAndExpensesPerBooksAmt
Adjusted Net Income-$10,917AdjustedNetIncomeAmt

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryBROKER FEECategoryTxt
Amt$3,812Amt

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