JUDITH K PARSONS CHARITABLE FOUNDATION: Form 990PF, tax year 2013
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- Organization
- JUDITH K PARSONS CHARITABLE FOUNDATION (EIN 33-1101536)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-11-04
- IRS object ID
- 201443089349100124
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2014-11-04T12:29:33-06:00 | ReturnTs |
| Tax Period End | 2013-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 233060583 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FISCHER CUNNANE & ASSOCIATES LTD | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11 TURNER LN | AddressLine1 |
| City | WEST CHESTER | City |
| State | PA | State |
| ZIP Code | 193804805 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2013-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 331101536 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JUDITH K PARSONS CHARITABLE FOUNDAT | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | JUDI | BusinessNameControlTxt |
| Phone | 6103637077 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 47 COLLINS MILL RD | AddressLine1 |
| City | CHESTER SPRINGS | City |
| State | PA | State |
| ZIP Code | 194252217 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GERALD J PARSONS | PersonNm |
| Person Title | TRUSTEE | PersonTitleTxt |
| Phone | 6103637077 | PhoneNum |
| Signature | 2014-10-21 | SignatureDt |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DONNA L URIAN CPA | PreparerPersonNm |
| PTIN | P00368246 | PTIN |
| Phone | 6104311003 | PhoneNum |
| Preparation | 2014-10-21 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-12-30 17:16:21Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $500 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $1,500 | ContriRcvdRevAndExpnssAmt |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Total Rev And Expnss | $1,500 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $0 | TotalNetInvstIncmAmt |
| Tot Opr Expenses Rev And Expnss | $0 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $3,000 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $3,000 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $3,000 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $3,000 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$1,500 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $2,000 | CashBOYAmt |
| Cash EOY | $500 | CashEOYAmt |
| Cash EOYFMV | $500 | CashEOYFMVAmt |
| Total Assets BOY | $2,000 | TotalAssetsBOYAmt |
| Total Assets EOY | $500 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $500 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
| Retained Earning BOY | $2,000 | RetainedEarningBOYAmt |
| Retained Earning EOY | $500 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $2,000 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $500 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $2,000 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $500 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $2,000 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$1,500 | ExcessRevenueOverExpensesAmt |
| Subtotal | $500 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $500 | TotNetAstOrFundBalancesEOYAmt |
Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable Section4942 Tax | false | LiableSection4942TaxInd |
| Adjusted Qlfy Distri Yr1 | $8,000 | AdjustedQlfyDistriYr1Amt |
| Net Vl Noncharitable Assets Yr1 | $1,026 | NetVlNoncharitableAssetsYr1Amt |
| Distribution Yr1 | 7.797271 | DistributionYr1Rt |
| Adjusted Qlfy Distri Yr2 | $8,000 | AdjustedQlfyDistriYr2Amt |
| Net Vl Noncharitable Assets Yr2 | $1,231 | NetVlNoncharitableAssetsYr2Amt |
| Distribution Yr2 | 6.498781 | DistributionYr2Rt |
| Adjusted Qlfy Distri Yr3 | $11,000 | AdjustedQlfyDistriYr3Amt |
| Net Vl Noncharitable Assets Yr3 | $1,559 | NetVlNoncharitableAssetsYr3Amt |
| Distribution Yr3 | 7.055805 | DistributionYr3Rt |
| Adjusted Qlfy Distri Yr4 | $3,000 | AdjustedQlfyDistriYr4Amt |
| Net Vl Noncharitable Assets Yr4 | $3,078 | NetVlNoncharitableAssetsYr4Amt |
| Distribution Yr4 | 0.974659 | DistributionYr4Rt |
| Adjusted Qlfy Distri Yr5 | $8,000 | AdjustedQlfyDistriYr5Amt |
| Net Vl Noncharitable Assets Yr5 | $10,178 | NetVlNoncharitableAssetsYr5Amt |
| Distribution Yr5 | 0.786009 | DistributionYr5Rt |
| Total Distribution | 23.112525 | TotalDistributionRt |
| Average Distribution | 4.622505 | AverageDistributionRt |
| Net Vl Noncharitable Assets | $1,786 | NetVlNoncharitableAssetsAmt |
| Adj Net Vl Noncharitable Assets | $8,256 | AdjNetVlNoncharitableAssetsAmt |
| Adj Nonchrtbl Net Invst Incm Pct | $8,256 | AdjNonchrtblNetInvstIncmPctAmt |
| Qualifying Distributions | $3,000 | QualifyingDistributionsAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $0 | InvestmentIncomeExciseTaxAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | false | LegislativePoliticalActyInd |
| More Than100 Spent | false | MoreThan100SpentInd |
| Form1120 POL Filed | false | Form1120POLFiledInd |
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (true) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | false | AtLeast5000InAssetsInd |
| Private Operating Foundation | false | PrivateOperatingFoundationInd |
| New Substantial Contributors | Yes (true) | NewSubstantialContributorsInd |
| Own Controlled Entity | false | OwnControlledEntityInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (true) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
| Individual With Books | GERALD J PARSONS | IndividualWithBooksNm |
| Phone | 6103637077 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 47 COLLINS MILL ROAD | AddressLine1 |
| City | CHESTER SPRINGS | City |
| State | PA | State |
| ZIP Code | 19425 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | false | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | false | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | false | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | false | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | false | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | false | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | false | PaymentToGovernmentOfficialInd |
| Uncorrected Prior Acts | false | UncorrectedPriorActsInd |
| Undistributed Income PY | false | UndistributedIncomePYInd |
| Business Holdings | false | BusinessHoldingsInd |
| Jeopardy Investments | false | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | false | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | false | InfluenceLegislationInd |
| Influence Election | false | InfluenceElectionInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Noncharitable Purpose | false | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GERALD J PARSONS | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 47 COLLINS MILL ROAD | AddressLine1 |
| City | CHESTER SPRINGS | City |
| State | PA | State |
| ZIP Code | 19425 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Title | TRUSTEE | TitleTxt |
| Average Hrs Per Wk Devoted To Pos | 0.50 | AverageHrsPerWkDevotedToPosRt |
| Compensation | $0 | CompensationAmt |
| Employee Benefit Program | $0 | EmployeeBenefitProgramAmt |
| Expense Account Other Allwnc | $0 | ExpenseAccountOtherAllwncAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | N/A | Description1Txt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $0 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $1,813 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $1,813 | TotalFMVOfUnusedAssetsAmt |
| Adjusted Total FMV Of Unused Ast | $1,813 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $27 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $1,786 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $89 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $89 | MinimumInvestmentReturnAmt |
| Distributable Before Adj | $89 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $89 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $89 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $3,000 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $3,000 | QualifyingDistributionsAmt |
| Adjusted Qualifying Distri | $3,000 | AdjustedQualifyingDistriAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $89 | DistributableAsAdjustedAmt |
| Excess Distribution Cyov Yr5 | $7,491 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $2,846 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $10,922 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $7,938 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $7,949 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $37,146 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $3,000 | QualifyingDistributionsAmt |
| Applied To Current Year | $89 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $2,911 | RemainingDistriFromCorpusAmt |
| Total Corpus | $40,057 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov From Yr5 | $7,491 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $32,566 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $2,846 | ExcessFromYear4Amt |
| Excess From Year3 | $10,922 | ExcessFromYear3Amt |
| Excess From Year2 | $7,938 | ExcessFromYear2Amt |
| Excess From Year1 | $7,949 | ExcessFromYear1Amt |
| Excess From Current Year | $2,911 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
Application Submission Info ApplicationSubmissionInfoGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person | GERALD J PARSONS | RecipientPersonNm |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 47 COLLINS MILL ROAD | AddressLine1 |
| City | CHESTER SPRINGS | City |
| State | PA | State |
| ZIP Code | 19425 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Info And Materials | SEE ATTACHED REQUEST FOR GRANT OR DISTIBUTION. | FormAndInfoAndMaterialsTxt |
| Submission Deadlines | NONE | SubmissionDeadlinesTxt |
| Restrictions On Awards | NONE | RestrictionsOnAwardsTxt |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person | IMMACULATA UNIVERSITY | RecipientPersonNm |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1145 KING ROAD | AddressLine1 |
| City | IMMACULATA | City |
| State | PA | State |
| ZIP Code | 19355 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Relationship | N/A | RecipientRelationshipTxt |
| Recipient Foundation Status | PUBLIC | RecipientFoundationStatusTxt |
| Grant Or Contribution Purpose | EDUCATION | GrantOrContributionPurposeTxt |
| Amt | $3,000 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $3,000 | TotalGrantOrContriPdDurYrAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | false | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | false | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | false | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | false | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | false | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | false | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | false | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | false | RelationshipsNonchrtblEOInd |
Compensation Explanation CompensationExplanation
Compensation Explanation CompensationExplanationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GERALD J PARSONS | PersonNm |
Substantial Contributors Sch SubstantialContributorsSch
Substantial Contributor Detail SubstantialContributorDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DONALD F ELIZABETH A PARSONS | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 47 COLLINS MILL ROAD | AddressLine1 |
| City | CHESTER SPRINGS | City |
| State | PA | State |
| ZIP Code | 19425 | ZIPCode |
Comments