JOHN AND AMY PHELAN FAMILY FOUNDATION: Form 990PF, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- JOHN AND AMY PHELAN FAMILY FOUNDATION (EIN 46-1579312)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-11-10
- IRS object ID
- 201443149349100004
- Schema version
- 2013v3.0
- 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
- Form 990-PF
- Schedule B
- Accounting Fees Schedule
- General Explanation Attachment
- Investments Other Schedule2
- Legal Fees Schedule
- Other Expenses Schedule
- Other Income Schedule2
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2014-11-10T08:11:12-06:00 | ReturnTs |
| Tax Period End | 2013-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 420714325 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MCGLADREY LLP | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1185 AVENUE OF THE AMERICAS | AddressLine1 |
| City | NEW YORK | City |
| State | NY | State |
| ZIP Code | 100362602 | 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 | 461579312 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JOHN AND AMY PHELAN FAMILY FOUNDATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | JOHN | BusinessNameControlTxt |
| Phone | 2123031650 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 645 5TH AVENUE 21ST FLOOR | AddressLine1 |
| City | NEW YORK | City |
| State | NY | State |
| ZIP Code | 10022 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOHN C PHELAN | PersonNm |
| Person Title | PRESIDENT/ TREASURER | PersonTitleTxt |
| Phone | 2123031650 | PhoneNum |
| Signature | 2014-11-03 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MARTIN GREIF | PreparerPersonNm |
| PTIN | P00029738 | PTIN |
| Phone | 2123721000 | PhoneNum |
| 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 | $20,835,264 | 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 | $1,441,867 | ContriRcvdRevAndExpnssAmt |
| Net Gain Sale Ast Rev And Expnss | $500,670 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $1,492,398 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $1,759,532 | CapGainNetIncmNetInvstIncmAmt |
| Other Income Rev And Expnss | $474,726 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $485,140 | OtherIncomeNetInvstIncmAmt |
| Total Rev And Expnss | $2,417,263 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $2,244,672 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $0 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $0 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $0 | CompOfcrDirTrstDsbrsChrtblAmt |
| Legal Fees Rev And Expnss | $9,759 | LegalFeesRevAndExpnssAmt |
| Legal Fees Net Invst Incm | $0 | LegalFeesNetInvstIncmAmt |
| Legal Fees Dsbrs Chrtbl | $9,759 | LegalFeesDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $3,500 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $1,750 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $1,750 | AccountingFeesChrtblPrpsAmt |
| Other Expenses Rev And Expnss | $1,965 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $0 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $1,965 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $15,224 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $1,750 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $13,474 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $11,000 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $11,000 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $26,224 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $1,750 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $24,474 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $2,391,039 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $2,242,922 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $500,000 | CashBOYAmt |
| Cash EOY | $1,966,174 | CashEOYAmt |
| Cash EOYFMV | $1,966,174 | CashEOYFMVAmt |
| Other Investments BOY | $15,500,000 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $16,424,865 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $18,869,090 | OtherInvestmentsEOYFMVAmt |
| Total Assets BOY | $16,000,000 | TotalAssetsBOYAmt |
| Total Assets EOY | $18,391,039 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $20,835,264 | TotalAssetsEOYFMVAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
| Capital Stock BOY | $0 | CapitalStockBOYAmt |
| Capital Stock EOY | $0 | CapitalStockEOYAmt |
| Additional Paid In Capital BOY | $0 | AdditionalPaidInCapitalBOYAmt |
| Additional Paid In Capital EOY | $0 | AdditionalPaidInCapitalEOYAmt |
| Retained Earning BOY | $16,000,000 | RetainedEarningBOYAmt |
| Retained Earning EOY | $18,391,039 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $16,000,000 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $18,391,039 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $16,000,000 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $18,391,039 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $16,000,000 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $2,391,039 | ExcessRevenueOverExpensesAmt |
| Other Increases | $0 | OtherIncreasesAmt |
| Subtotal | $18,391,039 | SubtotalAmt |
| Other Decreases | $0 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $18,391,039 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (16 entries)
| PropertyPropertyDesc | AcquiredAcquiredDt | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt | How AcquiredHowAcquiredCd |
|---|---|---|---|---|---|---|---|
| 6,123 SHRS ASBURY AUTOMOTIVE GROUP | 2008-10-23 | 2013-12-17 | $328,127 | $12,431 | $315,696 | $315,696 | |
| 2,426 SHRS HUNTINGTON INGALLS INDUSTRIES | 2011-06-06 | 2013-12-17 | $205,763 | $74,312 | $131,451 | $131,451 | |
| 16,081 SHRS DELPHI PLC | 2009-07-30 | 2013-12-17 | $958,508 | $81,753 | $876,755 | $876,755 | |
| MSD CREDIT OPPORTUNITY FUND LP (STCG) | 2013-12-31 | 2013-12-31 | $41,416 | $41,416 | D | ||
| MSD CREDIT OPPORTUNITY FUND LP (LTCG) | 2013-12-31 | 2013-12-31 | $66,339 | $66,339 | D | ||
| MSD ENERGY PARTNERS LP (STCG) | 2013-12-31 | 2013-12-31 | $105,530 | $105,530 | D | ||
| MSD ENERGY PARTNERS LP (LTCG) | 2013-12-31 | 2013-12-31 | $8,734 | $8,734 | D | ||
| MSD EUROPEAN OPPORTUNITY FUND LP (STCG) | 2013-12-31 | 2013-12-31 | -$138,372 | -$138,372 | D | ||
| MSD EUROPEAN OPPORTUNITY FUND LP (LTCG) | 2013-12-31 | 2013-12-31 | $66,679 | $66,679 | D | ||
| MSD SBI LP (STCG) | 2013-12-31 | 2013-12-31 | -$65,799 | -$65,799 | D | ||
| MSD SBI LP (LTCG) | 2013-12-31 | 2013-12-31 | -$12,706 | -$12,706 | D | ||
| MSD TORCHLIGHT PARTNERS LP (STCG) | 2013-12-31 | 2013-12-31 | -$37,116 | -$37,116 | D | ||
| MSD TORCHLIGHT PARTNERS LP (LTCG) | 2013-12-31 | 2013-12-31 | $54,322 | $54,322 | D | ||
| MSD VALUE FUND LP (STCG) | 2013-12-31 | 2013-12-31 | $90,560 | $90,560 | D | ||
| MSD VALUE FUND LP (LTCG) | 2013-12-31 | 2013-12-31 | $270,552 | $270,552 | D | ||
| UBIT GAIN FROM LIMITED PARTNERSHIPS | 2013-12-31 | 2013-12-31 | -$14,509 | -$14,509 | D |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $1,759,532 | CapitalGainNetIncomeAmt |
Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable Section4942 Tax | 0 | LiableSection4942TaxInd |
| Adjusted Qlfy Distri Yr1 | $0 | AdjustedQlfyDistriYr1Amt |
| Net Vl Noncharitable Assets Yr1 | $15,760,000 | NetVlNoncharitableAssetsYr1Amt |
| Distribution Yr1 | 0.000000 | DistributionYr1Rt |
| Total Distribution | 0.000000 | TotalDistributionRt |
| Average Distribution | 0.000000 | AverageDistributionRt |
| Net Vl Noncharitable Assets | $17,536,603 | NetVlNoncharitableAssetsAmt |
| Adj Net Vl Noncharitable Assets | $0 | AdjNetVlNoncharitableAssetsAmt |
| Net Investment Income Pct | $22,429 | NetInvestmentIncomePctAmt |
| Adj Nonchrtbl Net Invst Incm Pct | $22,429 | AdjNonchrtblNetInvstIncmPctAmt |
| Qualifying Distributions | $24,474 | QualifyingDistributionsAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Domestic Org Meeting Sect4940e | Yes (X) | DomesticOrgMeetingSect4940eInd |
| Investment Income Excise Tax | $22,429 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $22,429 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $22,429 | TaxBasedOnInvestmentIncomeAmt |
| Applied To Es Tax | $30,000 | AppliedToEsTaxAmt |
| Backup Withholding Withheld | $222 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $30,222 | TotalPaymentsAndCreditsAmt |
| Form2220 Attached | Yes (X) | Form2220AttachedInd |
| Es Penalty | $276 | EsPenaltyAmt |
| Overpayment | $7,517 | OverpaymentAmt |
| Applied To ES Tax | $7,517 | AppliedToESTaxAmt |
| Refund | $0 | RefundAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | 0 | LegislativePoliticalActyInd |
| More Than100 Spent | 0 | MoreThan100SpentInd |
| Form1120 POL Filed | 0 | Form1120POLFiledInd |
| Section4955 Organization Tax | $0 | Section4955OrganizationTaxAmt |
| Section4955 Managers Tax | $0 | Section4955ManagersTaxAmt |
| Tax Reimbursed | $0 | TaxReimbursedAmt |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | 0 | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (1) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (1) | AtLeast5000InAssetsInd |
| Org Report Or Register State | NY | OrgReportOrRegisterStateCd |
| Org Report Or Register State | DE | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (1) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | 0 | PrivateOperatingFoundationInd |
| New Substantial Contributors | 0 | NewSubstantialContributorsInd |
| Own Controlled Entity | 0 | OwnControlledEntityInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (1) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
| Individual With Books | JOHN C PHELAN | IndividualWithBooksNm |
| Phone | 2123031650 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 645 5TH AVENUE 21ST FLOOR | AddressLine1 |
| City | NEW YORK | City |
| State | NY | State |
| ZIP Code | 10022 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | 0 | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | 0 | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | 0 | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | 0 | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | 0 | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | 0 | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | 0 | PaymentToGovernmentOfficialInd |
| Uncorrected Prior Acts | 0 | UncorrectedPriorActsInd |
| Undistributed Income PY | 0 | UndistributedIncomePYInd |
| Business Holdings | 0 | BusinessHoldingsInd |
| Jeopardy Investments | 0 | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | 0 | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | 0 | InfluenceLegislationInd |
| Influence Election | 0 | InfluenceElectionInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Noncharitable Purpose | 0 | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (4 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|---|---|---|---|
| JOHN C PHELAN | ||||||||
| 645 5TH AVENUE 21ST FLOOR | NEW YORK | NY | 10022 | PRESIDENT/TREASURER | 1.00 | $0 | $0 | $0 |
| AMY PHELAN | ||||||||
| 645 5TH AVENUE 21ST FLOOR | NEW YORK | NY | 10022 | VICE PRESIDENT/SECRETARY | 1.00 | $0 | $0 | $0 |
| GLENN R FUHRMAN | ||||||||
| 645 5TH AVENUE 21ST FLOOR | NEW YORK | NY | 10022 | ASST. TREASURER/SECRETARY | 1.00 | $0 | $0 | $0 |
| MARC LISKER | ||||||||
| 645 5TH AVENUE 21ST FLOOR | NEW YORK | NY | 10022 | ASST. TREASURER/SECRETARY | 1.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Other Employee Paid Over50k | 0 | OtherEmployeePaidOver50kCnt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
| Contractor Paid Over50k | 0 | ContractorPaidOver50kCnt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $0 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $619,113 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $17,184,545 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $17,803,658 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $17,803,658 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $267,055 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $17,536,603 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $876,830 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $876,830 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $22,429 | TaxBasedOnInvestmentIncomeAmt |
| Income Tax | $418 | IncomeTaxAmt |
| Total Tax | $22,847 | TotalTaxAmt |
| Distributable Before Adj | $853,983 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $853,983 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $853,983 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $24,474 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $24,474 | QualifyingDistributionsAmt |
| Pct Sect4940e Org Net Invst Incm | $22,429 | PctSect4940eOrgNetInvstIncmAmt |
| Adjusted Qualifying Distri | $2,045 | AdjustedQualifyingDistriAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $853,983 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $10,796 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Total Excess Distribution Cyov | $0 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $24,474 | QualifyingDistributionsAmt |
| Applied To Year1 | $10,796 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $13,678 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $0 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $0 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $0 | PriorYearUndistributedIncmAmt |
| Prior Year Deficiency Or Tax | $0 | PriorYearDeficiencyOrTaxAmt |
| Taxable1 | $0 | Taxable1Amt |
| Taxable2 | $0 | Taxable2Amt |
| Undistributed Income CY | $840,305 | UndistributedIncomeCYAmt |
| Corpus Distri170b1 E Or4942g3 | $0 | CorpusDistri170b1EOr4942g3Amt |
| Excess Distri Cyov From Yr5 | $0 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $0 | ExcessDistriCyovToNextYrAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | JOHN C PHELAN | ContributingManagerNm |
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BOYS AND GIRLS CLUBS OF BOSTON INC | BusinessNameLine1 |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 50 CONGRESS STREET STE 730 | AddressLine1 |
| City | BOSTON | City |
| State | MA | State |
| ZIP Code | 021094402 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Foundation Status | PC | RecipientFoundationStatusTxt |
| Grant Or Contribution Purpose | FOR DONEE'S EXEMPT PURPOSE | GrantOrContributionPurposeTxt |
| Amt | $11,000 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $11,000 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Other Investment Incm Part VII OtherInvestmentIncmPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $485,140 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business | 525990 | BusinessCd |
| Unrelated Business Taxbl Incm | $14,509 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | 18 | ExclusionCd |
| Exclusion | $486,161 | ExclusionAmt |
Other Revenue Described OtherRevenueDescribedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | UBIT INCOME FROM LIMITED PARTNERSHIPS | Desc |
| Business | 525990 | BusinessCd |
| Unrelated Business Taxbl Incm | -$10,414 | UnrelatedBusinessTaxblIncmAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $4,095 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $971,301 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $975,396 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | 0 | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | 0 | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | 0 | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | 0 | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | 0 | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | 0 | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | 0 | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | 0 | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | 0 | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | 0 | RelationshipsNonchrtblEOInd |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 1 | ContributorNum |
| Contributor Person | JOHN C PHELAN | ContributorPersonNm |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 645 5TH AVENUE 21ST FLOOR | AddressLine1 |
| City | NEW YORK | City |
| State | NY | State |
| ZIP Code | 10022 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | $1,441,867 | TotalContributionsAmt |
| Noncash Contribution | Yes (X) | NoncashContributionInd |
Non Cash Property Contribution NonCashPropertyContributionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 1 | ContributorNum |
| Noncash Property | 6,123 SHRS ASBURY AUTOMOTIVE GROUP2,426 SHRS HUNTINGON INGALLS INDUSTRIES16,081 SHRS DELPHI | NoncashPropertyDesc |
| Fair Market Value | $1,441,867 | FairMarketValueAmt |
| Received | 2013-11-30 | ReceivedDt |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ACCOUNTING FEE | CategoryTxt |
| Amt | $3,500 | Amt |
| Net Investment Income | $1,750 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $1,750 | DisbursementsCharitablePrpsAmt |
General Explanation Attachment GeneralExplanationAttachment
General Explanation GeneralExplanationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | BACKUP WITHHOLDING ERRONEOUSLY WITHHELD | IdentifierTxt |
| Form And Line Reference | FORM 990-PF, PART VI, LINE 6D | FormAndLineReferenceDesc |
| Medium Explanation | MSD CREDIT OPPORTUNITY FUND LP (EIN 80-0681791) - $222 | MediumExplanationTxt |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp (6 entries)
| Category Or ItemCategoryOrItemTxt | Listed At Cost Or FMVListedAtCostOrFMVCd | Book ValueBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| MSD CREDIT OPPORTUNITY FUND L.P. | FMV | $1,975,697 | $2,053,157 |
| MSD ENERGY PARTNERS, L.P. | FMV | $1,896,137 | $1,854,847 |
| MSD EUROPEAN OPPORTUNITY FUND L.P. | FMV | $1,998,051 | $2,181,342 |
| MSD SBI, L.P. | FMV | $2,952,997 | $3,827,541 |
| MSD TORCHLIGHT PARTNERS, L.P. | FMV | $2,054,460 | $2,658,158 |
| MSD VALUE INVESTMENTS L.P. | FMV | $5,547,523 | $6,294,045 |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | LEGAL FEES | CategoryTxt |
| Legal Fees | $9,759 | LegalFeesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $9,759 | DisbursementsCharitablePrpsAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (3 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| FEDERAL FILING FEE | $850 | $0 | $850 |
| DELAWARE FILING FEE | $365 | $0 | $365 |
| NYS FILING FEE | $750 | $0 | $750 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail (7 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt |
|---|---|---|---|
| MSD CREDIT OPPORTUNITY FUND LP | $107,742 | $107,742 | $107,742 |
| MSD ENERGY PARTNERS LP | $38,126 | $38,126 | $38,126 |
| MSD EUROPEAN OPPORTUNITY FUND LP | $68,573 | $68,573 | $68,573 |
| MSD SBI LP | $31,502 | $31,502 | $31,502 |
| MSD TORCHLIGHT PARTNERS LP | $52,786 | $52,786 | $52,786 |
| MSD VALUE FUND LP | $186,411 | $186,411 | $186,411 |
| UBIT INCOME FROM LIMITED PARTNERSHIPS | -$10,414 | -$10,414 |
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