EATON FAMILY FOUNDATION: Form 990PF, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
EATON FAMILY FOUNDATION (EIN 02-0552091)
Tax period
2013-01-01 to 2013-12-31
Filed
2014-11-14
IRS object ID
201423189349101472
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)
Return2014-11-14T13:55:57-06:00ReturnTs
Tax Period End2013-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN261566770PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1HOW & ASSOCIATES LLCBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12180 IMMOKALEE RD STE 309AddressLine1
CityNAPLESCity
StateFLState
ZIP Code341101407ZIPCode
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2013-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN020552091EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1EATON FAMILY FOUNDATIONBusinessNameLine1
Business Name Line2C/O CHRISTOPHER EATONBusinessNameLine2
FieldValueIRS element (for citing)
Business Name ControlEATOBusinessNameControlTxt
Phone5139845494PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line19101 HOFFMAN FARM LANEAddressLine1
CityCINCINNATICity
StateOHState
ZIP Code45242ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCHRISTOPHER EATONPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone5139845494PhoneNum
Signature2014-11-07SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonEVELYN GARCIAPreparerPersonNm
PTINP00377220PTIN
Phone2392541041PhoneNum
Preparation2014-11-13PreparationDt
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$3,939,515FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$1,272,299ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$47InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$47InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss$54,706DividendsRevAndExpnssAmt
Dividends Net Invst Incm$54,634DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$63,720NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$287,148GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$63,720CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$1,390,772TotalRevAndExpnssAmt
Total Net Invst Incm$118,401TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss$3,890AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$3,890AccountingFeesNetInvstIncmAmt
Taxes Rev And Expnss$3,288TaxesRevAndExpnssAmt
Taxes Net Invst Incm$1,514TaxesNetInvstIncmAmt
Other Expenses Rev And Expnss$15,113OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$14,913OtherExpensesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss$22,291TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$20,317TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$146,500ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$146,500ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$168,791TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$20,317TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$146,500TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$1,221,981ExcessRevenueOverExpensesAmt
Net Investment Income$98,084NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$183,838SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$43,827SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$43,827SavAndTempCashInvstEOYFMVAmt
Other Investments BOY$1,809,892OtherInvestmentsBOYAmt
Other Investments EOY$3,171,517OtherInvestmentsEOYAmt
Other Investments EOYFMV$3,895,688OtherInvestmentsEOYFMVAmt
Total Assets BOY$1,993,730TotalAssetsBOYAmt
Total Assets EOY$3,215,344TotalAssetsEOYAmt
Total Assets EOYFMV$3,939,515TotalAssetsEOYFMVAmt
Accounts Payable BOY$367AccountsPayableBOYAmt
Total Liabilities BOY$367TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind
Retained Earning BOY$1,993,363RetainedEarningBOYAmt
Retained Earning EOY$3,215,344RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$1,993,363TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$3,215,344TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$1,993,730TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$3,215,344TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$1,993,363TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$1,221,981ExcessRevenueOverExpensesAmt
Subtotal$3,215,344SubtotalAmt
Tot Net Ast Or Fund Balances EOY$3,215,344TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (2 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdAcquiredAcquiredDtSoldSoldDtGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
MERRILL LYNCH 04052 - SEE ATTACHEDP2013-01-012013-06-30$49,808$48,672$1,136$1,136
MERRILL LYNCH 04052 - SEE ATTACHEDP2011-01-012013-06-30$201,214$174,756$26,458$26,458
FieldValueIRS element (for citing)
Capital Gain Net Income$63,720CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss$1,136NetShortTermCapitalGainLossAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxfalseLiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$20,000AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$1,908,800NetVlNoncharitableAssetsYr1Amt
Distribution Yr10.010478DistributionYr1Rt
Adjusted Qlfy Distri Yr2$15,700AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2$1,636,936NetVlNoncharitableAssetsYr2Amt
Distribution Yr20.009591DistributionYr2Rt
Adjusted Qlfy Distri Yr3$119,845AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3$1,365,725NetVlNoncharitableAssetsYr3Amt
Distribution Yr30.087752DistributionYr3Rt
Adjusted Qlfy Distri Yr4$86,150AdjustedQlfyDistriYr4Amt
Net Vl Noncharitable Assets Yr4$1,034,791NetVlNoncharitableAssetsYr4Amt
Distribution Yr40.083254DistributionYr4Rt
Adjusted Qlfy Distri Yr5$65,000AdjustedQlfyDistriYr5Amt
Net Vl Noncharitable Assets Yr5$925,041NetVlNoncharitableAssetsYr5Amt
Distribution Yr50.070267DistributionYr5Rt
Total Distribution0.261342TotalDistributionRt
Average Distribution0.052268AverageDistributionRt
Net Vl Noncharitable Assets$2,446,010NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$127,848AdjNetVlNoncharitableAssetsAmt
Net Investment Income Pct$981NetInvestmentIncomePctAmt
Adj Nonchrtbl Net Invst Incm Pct$128,829AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$146,500QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Domestic Org Meeting Sect4940eYes (X)DomesticOrgMeetingSect4940eInd
Investment Income Excise Tax$981InvestmentIncomeExciseTaxAmt
Subtotal$981SubtotalAmt
Tax Based On Investment Income$981TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$1,500EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$1,500TotalPaymentsAndCreditsAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Es Penalty$8EsPenaltyAmt
Overpayment$511OverpaymentAmt
Applied To ES Tax$511AppliedToESTaxAmt

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 LANEAddressLine1
CityCINCINNATICity
StateOHState
ZIP Code45242ZIPCode
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/AddressLine1CityUSAddress/CityStateUSAddress/StateZIP CodeUSAddress/ZIPCodeTitleTitleTxtAverage 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
360 FURMAN ST 731BROOKLYNNY11201VICE 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$2,325,629AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$157,630AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$2,483,259TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$2,483,259AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$37,249CashDeemedCharitableAmt
Net Vl Noncharitable Assets$2,446,010NetVlNoncharitableAssetsAmt
Minimum Investment Return$122,301MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$122,301MinimumInvestmentReturnAmt
Tax Based On Investment Income$981TaxBasedOnInvestmentIncomeAmt
Total Tax$981TotalTaxAmt
Distributable Before Adj$121,320DistributableBeforeAdjAmt
Distributable Before Ded$121,320DistributableBeforeDedAmt
Distributable As Adjusted$121,320DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$146,500ExpensesAndContributionsAmt
Qualifying Distributions$146,500QualifyingDistributionsAmt
Pct Sect4940e Org Net Invst Incm$981PctSect4940eOrgNetInvstIncmAmt
Adjusted Qualifying Distri$145,519AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$121,320DistributableAsAdjustedAmt
Undistributed Income PY$4,008UndistributedIncomePYAmt
Qualifying Distributions$146,500QualifyingDistributionsAmt
Applied To Year1$4,008AppliedToYear1Amt
Applied To Current Year$121,320AppliedToCurrentYearAmt
Remaining Distri From Corpus$21,172RemainingDistriFromCorpusAmt
Total Corpus$21,172TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$21,172ExcessDistriCyovToNextYrAmt
Excess From Current Year$21,172ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
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
NATIONAL MS SOCIETY
3201 WEST COMMERCIAL BLVDFORT LAUDERDALEFL33309NONE501(C)(3)MEDICAL$1,500
KENYON COLLEGE
224 N ACLAND STGAMBIEROH43022NONE501(C)(3)EDUCATIONAL$125,000
SPECIAL OPERATIONS WARRIOR FOUNDATI
4409 EL PRADO BLVDTAMPAFL33629NONE501(C)(3)EDUCATIONAL$10,000
CONSERVANCY OF SOUTHWEST FLORIDA
1495 SMITH PRESERVE WAYNAPLESFL34102NONE501(C)(3)CONSERVATION$10,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$146,500TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$47ExclusionAmt

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$54,706ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$63,720ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$118,473ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$118,473TotalIncomeProducingActyAmt

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 PersonTHE EDWIN EATON JR CLAT 1 2ContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line19101 HOFFMAN FARM LANEAddressLine1
CityCINCINNATICity
StateOHState
ZIP Code45242ZIPCode
FieldValueIRS element (for citing)
Total Contributions$1,272,299TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd
Noncash ContributionYes (X)NoncashContributionInd

Non Cash Property Contribution NonCashPropertyContributionGrp

FieldValueIRS element (for citing)
Contributor1ContributorNum
Noncash PropertyVARIOUS PUBLICLY TRADED STOCKNoncashPropertyDesc
Fair Market Value$1,027,525FairMarketValueAmt
Received2013-11-01ReceivedDt

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryACCOUNTINGCategoryTxt
Amt$3,890Amt
Net Investment Income$3,890NetInvestmentIncomeAmt

Compensation Explanation CompensationExplanation

Compensation Explanation CompensationExplanationGrp (3 entries)

CHRISTOPHER K EATON
COLLEEN S EATON
MICHAEL B EATON

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$3,171,517BookValueAmt
EOYFMV$3,895,688EOYFMVAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (4 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmt
EXPENSES
INVESTMENT MANAGEMENT FEES$14,848$14,848
ACCOUNT FEES$65$65
OH FILING FEES$200

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmt
FEDERAL INCOME TAX$1,774
FOREIGN TAXES$1,514$1,514

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