BETA

COOPER-MACGRATH FOUNDATION: Form 990PF, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
COOPER-MACGRATH FOUNDATION (EIN 45-3233188)
Tax period
2013-01-01 to 2013-12-31
Filed
2014-05-07
IRS object ID
201441279349101579
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)
Return2014-05-07T21:26:46-05:00ReturnTs
Tax Period End2013-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Foundation SourceBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1One Hollow Ln Ste 212AddressLine1
CityLake SuccessCity
StateNYState
ZIP Code11042ZIPCode
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2013-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN453233188EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Cooper-MacGrath FoundationBusinessNameLine1
FieldValueIRS element (for citing)
In Care Of% c/o Foundation SourceInCareOfNm
Business Name ControlCOOPBusinessNameControlTxt
Phone8008391754PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1Foundation Source 501 Silverside RdAddressLine1
Address Line2Suite 123AddressLine2
CityWilmingtonCity
StateDEState
ZIP Code198091377ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
Personchristopher zimmermanPersonNm
Person Titleco presidentPersonTitleTxt
Phone8008391754PhoneNum
Signature2014-04-18SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJeffrey D HaskellPreparerPersonNm
Phone8008391754PhoneNum
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$958,969FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$150,000ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$21InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$21InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss$17,890DividendsRevAndExpnssAmt
Dividends Net Invst Incm$17,890DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$10,778NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$55,000GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$10,778CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$178,689TotalRevAndExpnssAmt
Total Net Invst Incm$28,689TotalNetInvstIncmAmt
Taxes Rev And Expnss$7,797TaxesRevAndExpnssAmt
Other Expenses Rev And Expnss$7,806OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl$7,806OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$15,603TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$7,806TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$50,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$50,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$65,603TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$57,806TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$113,086ExcessRevenueOverExpensesAmt
Net Investment Income$28,689NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$10,702SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$20,120SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$20,120SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY$672,987CorporateStockBOYAmt
Corporate Stock EOY$776,655CorporateStockEOYAmt
Corporate Stock EOYFMV$938,849CorporateStockEOYFMVAmt
Total Assets BOY$683,689TotalAssetsBOYAmt
Total Assets EOY$796,775TotalAssetsEOYAmt
Total Assets EOYFMV$958,969TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind
Retained Earning BOY$683,689RetainedEarningBOYAmt
Retained Earning EOY$796,775RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$683,689TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$796,775TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$683,689TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$796,775TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$683,689TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$113,086ExcessRevenueOverExpensesAmt
Subtotal$796,775SubtotalAmt
Tot Net Ast Or Fund Balances EOY$796,775TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp

FieldValueIRS element (for citing)
PropertyPublicly-traded SecuritiesPropertyDesc
Gross Sales Price$55,000GrossSalesPriceAmt
Cost Or Other Basis$44,222CostOrOtherBasisAmt
Gain Or Loss$10,778GainOrLossAmt
Gains Minus Excess Or Losses$10,778GainsMinusExcessOrLossesAmt
FieldValueIRS element (for citing)
Capital Gain Net Income$10,778CapitalGainNetIncomeAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxfalseLiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$46,556AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$661,441NetVlNoncharitableAssetsYr1Amt
Distribution Yr10.070386DistributionYr1Rt
Adjusted Qlfy Distri Yr2$31,100AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2$126,982NetVlNoncharitableAssetsYr2Amt
Distribution Yr20.244917DistributionYr2Rt
Total Distribution0.315303TotalDistributionRt
Average Distribution0.157652AverageDistributionRt
Net Vl Noncharitable Assets$777,379NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$122,555AdjNetVlNoncharitableAssetsAmt
Net Investment Income Pct$287NetInvestmentIncomePctAmt
Adj Nonchrtbl Net Invst Incm Pct$122,842AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$57,806QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$574InvestmentIncomeExciseTaxAmt
Subtotal$574SubtotalAmt
Tax Based On Investment Income$574TaxBasedOnInvestmentIncomeAmt
Total Payments And Credits$0TotalPaymentsAndCreditsAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Tax Due$574TaxDueAmt

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
Org Report Or Register StateDEOrgReportOrRegisterStateCd
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

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1co Foundation SourceBusinessNameLine1
FieldValueIRS element (for citing)
Phone8008391754PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1501 Silverside Road Suite 123AddressLine1
CityWilmingtonCity
StateDEState
ZIP Code198091377ZIPCode
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 (2 entries)

Address Line1USAddress/AddressLine1CityUSAddress/CityStateUSAddress/StateZIP CodeUSAddress/ZIPCodeTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
Christopher Zimmerman
Foundation Source 501 Silverside RdWilmingtonDE198091377Co- Pres / Dir / Sec1.0$0
Laura Zimmerman
Foundation Source 501 Silverside RdWilmingtonDE198091377Co- Pres / Dir1.0$0
FieldValueIRS element (for citing)
Summary Of Direct Chrtbl ActySummaryOfDirectChrtblActyGrp
Sum Of Program Related InvstSumOfProgramRelatedInvstGrp

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$782,088AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$7,129AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$789,217TotalFMVOfUnusedAssetsAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$789,217AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$11,838CashDeemedCharitableAmt
Net Vl Noncharitable Assets$777,379NetVlNoncharitableAssetsAmt
Minimum Investment Return$38,869MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$38,869MinimumInvestmentReturnAmt
Tax Based On Investment Income$574TaxBasedOnInvestmentIncomeAmt
Total Tax$574TotalTaxAmt
Distributable Before Adj$38,295DistributableBeforeAdjAmt
Distributable Before Ded$38,295DistributableBeforeDedAmt
Distributable As Adjusted$38,295DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$57,806ExpensesAndContributionsAmt
Program Related Invst Total$0ProgramRelatedInvstTotalAmt
Charitable Assets Acquis Paid$0CharitableAssetsAcquisPaidAmt
Set Aside Suitability Test$0SetAsideSuitabilityTestAmt
Set Aside Cash Distri Test$0SetAsideCashDistriTestAmt
Qualifying Distributions$57,806QualifyingDistributionsAmt
Adjusted Qualifying Distri$57,806AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$38,295DistributableAsAdjustedAmt
Prior Year12011PriorYear1Yr
Prior Year22010PriorYear2Yr
Prior Year32009PriorYear3Yr
Excess Distribution Cyov Yr2$29,100ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$21,281ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$50,381TotalExcessDistributionCyovAmt
Qualifying Distributions$57,806QualifyingDistributionsAmt
Applied To Current Year$38,295AppliedToCurrentYearAmt
Remaining Distri From Corpus$19,511RemainingDistriFromCorpusAmt
Total Corpus$69,892TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$69,892ExcessDistriCyovToNextYrAmt
Excess From Year2$29,100ExcessFromYear2Amt
Excess From Year1$21,281ExcessFromYear1Amt
Excess From Current Year$19,511ExcessFromCurrentYearAmt
FieldValueIRS element (for citing)
Private Operating FoundationsPrivateOperatingFoundationsGrp

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerCHRISTOPHER ZIMMERMANContributingManagerNm
Contributing ManagerLAURA ZIMMERMANContributingManagerNm
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
EASTSIDE PATHWAYS
PO BOX 913BELLEVUEWA98009N/APCBill Henningsgaard Fund for Children$25,000
GIRLS ON THE RUN OF PUGET SOUND
1404 E YESLER WAY STE 201SEATTLEWA98122N/APCGeneral & Unrestricted$5,000
HOPELINK
10675 WILLOWS RD NE STE 275REDMONDWA98052N/APCGeneral & Unrestricted$10,000
RAINIER SCHOLARS
2100 24TH AVE SSEATTLEWA98144N/APCGeneral & Unrestricted$10,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$50,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

FieldValueIRS element (for citing)
Fees Contracts From Govt AgFeesContractsFromGovtAgGrp
Membership Dues And AssmntMembershipDuesAndAssmntGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$21ExclusionAmt

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$17,890ExclusionAmt
FieldValueIRS element (for citing)
Net Rntl Incm Re Debt Fincd PropNetRntlIncmReDebtFincdPropGrp
Net Rntl Incm Re Not Debt Fincd PropNetRntlIncmReNotDebtFincdProp
Net Rental Income Personal PropNetRentalIncomePersonalPropGrp
Other Investment Incm Part VIIOtherInvestmentIncmPartVIIGrp

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion$10,778ExclusionAmt
FieldValueIRS element (for citing)
Net Income Loss From Special EvtNetIncomeLossFromSpecialEvtGrp
Gross Profit Loss Sls Of InvntryGrossProfitLossSlsOfInvntryGrp

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$28,689ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$28,689TotalIncomeProducingActyAmt

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 PersonZimmerman ChristopherContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line114205 Northeast 40th PlaceAddressLine1
CityBellevueCity
StateWAState
ZIP Code98007ZIPCode
FieldValueIRS element (for citing)
Total Contributions$150,000TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Depreciation Schedule DepreciationSchedule

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp (2 entries)

StockStockNmEOY Book ValueEOYBookValueAmtEOYFMVEOYFMVAmt
VANGUARD INDEX TR VANGUARD TOT$512,841$637,162
VANGUARD TOTAL INT ST IDX-AD$263,814$301,687

Investments Land Schedule2 InvestmentsLandSchedule2

Land Etc Schedule2 LandEtcSchedule2

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
Administrative Fees$7,781$7,781
State or Local Filing Fees$25$25

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
Category990-PF Excise Tax for 2012CategoryTxt
Amt$7,797Amt

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