RALPH ERMOIAN FOUNDATION: Form 990PF, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
RALPH ERMOIAN FOUNDATION (EIN 77-0544278)
Tax period
2013-01-01 to 2013-12-31
Filed
2014-05-14
IRS object ID
201421349349102062
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)
Return2014-05-14T11:29:52-07:00ReturnTs
Tax Period End2013-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1KRIKORIAN & COMPANY ACCOUNTANCY CORPBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11715 N FINE AVEAddressLine1
CityFRESNOCity
StateCAState
ZIP Code937271616ZIPCode
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2013-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN770544278EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1The Ralph Ermoian FoundationBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlRALPBusinessNameControlTxt
Phone5592521800PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11715 N Fine AveAddressLine1
CityFresnoCity
StateCAState
ZIP Code93727ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRaymond S DoumanianPersonNm
Person TitleCFOPersonTitleTxt
Signature2014-05-14SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonAaron Krikorian CPAPreparerPersonNm
PTINP00740185PTIN
Phone5592521800PhoneNum
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$1,344,827FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$107,044ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$19InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$19InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$19InterestOnSavingsAdjNetIncmAmt
Dividends Rev And Expnss$19,052DividendsRevAndExpnssAmt
Dividends Net Invst Incm$19,052DividendsNetInvstIncmAmt
Dividends Adj Net Incm$19,052DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss$59,990NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$166,223GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$59,994CapGainNetIncmNetInvstIncmAmt
Other Income Rev And Expnss$29OtherIncomeRevAndExpnssAmt
Other Income Net Invst Incm$29OtherIncomeNetInvstIncmAmt
Other Income Adj Net Incm$29OtherIncomeAdjNetIncmAmt
Total Rev And Expnss$186,134TotalRevAndExpnssAmt
Total Net Invst Incm$79,094TotalNetInvstIncmAmt
Total Adj Net Incm$19,100TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$2,755AccountingFeesRevAndExpnssAmt
Taxes Rev And Expnss$10TaxesRevAndExpnssAmt
Other Expenses Rev And Expnss$2,641OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$5,406TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$45,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$45,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$50,406TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$45,000TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$135,728ExcessRevenueOverExpensesAmt
Net Investment Income$79,094NetInvestmentIncomeAmt
Adjusted Net Income$19,100AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$46,361SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$72,933SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$72,933SavAndTempCashInvstEOYFMVAmt
Other Investments BOY$886,183OtherInvestmentsBOYAmt
Other Investments EOY$995,339OtherInvestmentsEOYAmt
Other Investments EOYFMV$1,271,894OtherInvestmentsEOYFMVAmt
Total Assets BOY$932,544TotalAssetsBOYAmt
Total Assets EOY$1,068,272TotalAssetsEOYAmt
Total Assets EOYFMV$1,344,827TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind
Capital Stock BOY$932,544CapitalStockBOYAmt
Capital Stock EOY$1,068,272CapitalStockEOYAmt
Tot Net Ast Or Fund Balances BOY$932,544TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$1,068,272TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$932,544TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$1,068,272TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$932,544TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$135,728ExcessRevenueOverExpensesAmt
Subtotal$1,068,272SubtotalAmt
Tot Net Ast Or Fund Balances EOY$1,068,272TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (2 entries)

PropertyPropertyDescGain Or LossGainOrLossAmt
Capital Gain Dividends
$36,708
FieldValueIRS element (for citing)
Capital Gain Net Income$59,994CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss-$307NetShortTermCapitalGainLossAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxfalseLiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$45,250AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$902,530NetVlNoncharitableAssetsYr1Amt
Distribution Yr10.05014DistributionYr1Rt
Adjusted Qlfy Distri Yr2$42,900AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2$913,752NetVlNoncharitableAssetsYr2Amt
Distribution Yr20.04695DistributionYr2Rt
Adjusted Qlfy Distri Yr3$39,000AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3$865,054NetVlNoncharitableAssetsYr3Amt
Distribution Yr30.04508DistributionYr3Rt
Adjusted Qlfy Distri Yr4$50,398AdjustedQlfyDistriYr4Amt
Net Vl Noncharitable Assets Yr4$783,865NetVlNoncharitableAssetsYr4Amt
Distribution Yr40.06429DistributionYr4Rt
Adjusted Qlfy Distri Yr5$59,747AdjustedQlfyDistriYr5Amt
Net Vl Noncharitable Assets Yr5$1,025,420NetVlNoncharitableAssetsYr5Amt
Distribution Yr50.05827DistributionYr5Rt
Total Distribution0.26473TotalDistributionRt
Average Distribution0.05295AverageDistributionRt
Net Vl Noncharitable Assets$1,014,105NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$53,693AdjNetVlNoncharitableAssetsAmt
Net Investment Income Pct$791NetInvestmentIncomePctAmt
Adj Nonchrtbl Net Invst Incm Pct$54,484AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$45,000QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$1,582InvestmentIncomeExciseTaxAmt
Subtotal$1,582SubtotalAmt
Tax Based On Investment Income$1,582TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$197EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$197TotalPaymentsAndCreditsAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Es Penalty$4EsPenaltyAmt
Tax Due$1,389TaxDueAmt

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 SatisfiedfalseSection508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateCAOrgReportOrRegisterStateCd
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

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1Krikorian & CompanyBusinessNameLine1
FieldValueIRS element (for citing)
Phone5592521800PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line11715 N Fine AveAddressLine1
CityFresnoCity
StateCAState
ZIP Code93727ZIPCode
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 (4 entries)

Address Line1USAddress/AddressLine1CityUSAddress/CityStateUSAddress/StateZIP CodeUSAddress/ZIPCodeTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
Ralph P Ermoian
1715 N Fine AveFresnoCA93727CEO0.00$0
Dr Raymond S Doumanian
2726 W MenloFresnoCA93711CFO & Secretary0.00$0
Ben Krikorian
1715 N Fine StFresnoCA93727Director0.00$0
Kevin M Murphy
4231 F StreetSacramentoCA95819Director0.00$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$962,760AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$66,788AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$1,029,548TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$1,029,548AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$15,443CashDeemedCharitableAmt
Net Vl Noncharitable Assets$1,014,105NetVlNoncharitableAssetsAmt
Minimum Investment Return$50,705MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$50,705MinimumInvestmentReturnAmt
Tax Based On Investment Income$1,582TaxBasedOnInvestmentIncomeAmt
Total Tax$1,582TotalTaxAmt
Distributable Before Adj$49,123DistributableBeforeAdjAmt
Distributable Before Ded$49,123DistributableBeforeDedAmt
Distributable As Adjusted$49,123DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$45,000ExpensesAndContributionsAmt
Qualifying Distributions$45,000QualifyingDistributionsAmt
Adjusted Qualifying Distri$45,000AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$49,123DistributableAsAdjustedAmt
Undistributed Income PY$44,674UndistributedIncomePYAmt
Qualifying Distributions$45,000QualifyingDistributionsAmt
Applied To Year1$44,674AppliedToYear1Amt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$326AppliedToCurrentYearAmt
Undistributed Income CY$48,797UndistributedIncomeCYAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (2 entries)

Address Line1RecipientUSAddress/AddressLine1CityRecipientUSAddress/CityStateRecipientUSAddress/StateZIP CodeRecipientUSAddress/ZIPCodeRecipient RelationshipRecipientRelationshipTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
CSU Fresno Foundation
2771 East Shaw AvenueFresnoCA93726N/ATo advance the University's strategic objectives by encouraging philanthropy, inspiring leadership, and promoting fiscal accountability. The Foundation manages and administers assets that provide for such things as academic program revenue, student scholarships, and faculty stipends.$10,000
NPH USA
134 N La Salle Street Suite 500ChicagoIL60602N/ANPH USA is dedicated to improving the lives of orphaned, abandoned and disadvantaged children through the support of the Nuestros Pequeos Hermanos (NPH, Spanish for "Our Little Brothers and Sisters") network of homes in Latin America and the Caribbean.$35,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$45,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$19ExclusionAmt

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$19,052ExclusionAmt

Other Investment Incm Part VII OtherInvestmentIncmPartVIIGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$29ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion$36,708ExclusionAmt
Related Or Exempt Function Incm$23,282RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$55,808ExclusionAmt
Related Or Exempt Function Incm$23,282RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$79,090TotalIncomeProducingActyAmt

Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp

Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp

FieldValueIRS element (for citing)
Line Number13LineNumberTxt
Relationship StatementN/ARelationshipStatementTxt

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 (3 entries)

ContributorContributorNumAddress Line1ContributorUSAddress/AddressLine1CityContributorUSAddress/CityStateContributorUSAddress/StateZIP CodeContributorUSAddress/ZIPCodeTotal ContributionsTotalContributionsAmtNoncash ContributionNoncashContributionInd
Ralph P Ermoian
11715 N FineFresnoCA93727$32,010Yes (X)
Ralph P Ermoian
21715 N FineFresnoCA93727$107,100Yes (X)
Ralph P Ermoian
31715 N FineFresnoCA93727$132,930Yes (X)

Non Cash Property Contribution NonCashPropertyContributionGrp (3 entries)

ContributorContributorNumNoncash PropertyNoncashPropertyDescFair Market ValueFairMarketValueAmtReceivedReceivedDt
11,000 shares of Myriad Genetic Inc$32,0102013-06-13
27,000 shares of Ford Motor Co$107,1002013-12-27
33,500 shares of Oracle Corp$132,9302013-12-27

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryAccounting FeesCategoryTxt
Amt$2,755Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

FieldValueIRS element (for citing)
DescInvestment expensesDesc
Revenue And Expenses Per Books$2,641RevenueAndExpensesPerBooksAmt

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail

FieldValueIRS element (for citing)
DescOther Investment IncomeDesc
Revenue And Expenses Per Books$29RevenueAndExpensesPerBooksAmt
Net Investment Income$29NetInvestmentIncomeAmt
Adjusted Net Income$29AdjustedNetIncomeAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryState franchise taxCategoryTxt
Amt$10Amt

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