COOPER-MACGRATH FOUNDATION: Form 990PF, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: COOPER-MACGRATH FOUNDATION (EIN 45-3233188)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-05-09
IRS object ID: 201301299349101190
Schema version: 2012v2.2
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
Gain Loss Sale Other Assets Sch
General Explanation Attachment
Investments Corp Stock Schedule
Other Expenses Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-05-09T12:31:24-00:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Foundation Source	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	One Hollow Lane Suite 212	AddressLine1
City	Lake Success	City
State	NY	State
ZIP Code	11042	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990PF	ReturnType
Tax Period Begin Date	2012-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	453233188	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	Cooper-MacGrath Foundation	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	COOP	NameControl
Phone	8008391754	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	Foundation Source 501 Silverside Rd	AddressLine1
City	Wilmington	City
State	DE	State
ZIP Code	198091377	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	Christopher Zimmerman	Name
Title	Co President	Title
Date Signed	2013-05-09	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	Jeffrey D Haskell	Name
Phone	8008391754	Phone
Date Prepared	2013-05-09	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Exempt PF	X	ExemptPF
FMV Assets EOY	693307	FMVAssetsEOY
Method Of Accounting Cash	X	MethodOfAccountingCash

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Field	Value	IRS element (for citing)
Contri Received Rev And Expnss	100000	ContriReceivedRevAndExpnss
Interest On Savings Rev And Expnss	106	InterestOnSavingsRevAndExpnss
Interest On Savings Net Invst Incm	106	InterestOnSavingsNetInvstIncm
Dividends Rev And Expnss	17612	DividendsRevAndExpnss
Dividends Net Invst Incm	17612	DividendsNetInvstIncm
Net Gain Sale Assets Rev And Expnss	15289	NetGainSaleAssetsRevAndExpnss
Gross Sales Price	420145	GrossSalesPrice
Capital Gain Net Incm Net Invst Incm	372120	CapitalGainNetIncmNetInvstIncm
Total Revenue And Expenses	133007	TotalRevenueAndExpenses
Total Net Investment Income	389838	TotalNetInvestmentIncome
Other Expenses Rev And Expnss	6556	OtherExpensesRevAndExpnss
Other Expenses Dsbrs Chrtbl Prps	6556	OtherExpensesDsbrsChrtblPrps
Tot Opr Expenses Rev And Expnss	6556	TotOprExpensesRevAndExpnss
Tot Opr Expenses Net Invst Incm	0	TotOprExpensesNetInvstIncm
Tot Opr Expenses Dsbrs Chrtbl Prps	6556	TotOprExpensesDsbrsChrtblPrps
Contri Gifts Paid Rev And Expnss	40000	ContriGiftsPaidRevAndExpnss
Contri Gifts Paid Dsbrs Chrtbl Prps	40000	ContriGiftsPaidDsbrsChrtblPrps
Total Expenses Rev And Expnss	46556	TotalExpensesRevAndExpnss
Total Expenses Net Invst Incm	0	TotalExpensesNetInvstIncm
Total Expenses Dsbrs Chrtbl Prps	46556	TotalExpensesDsbrsChrtblPrps
Excess Of Revenue Over Expenses	86451	ExcessOfRevenueOverExpenses
Net Investment Income	389838	NetInvestmentIncome

Balance Sheets BalanceSheets

Field	Value	IRS element (for citing)
Savings And Temp Cash Invst BOY	240407	SavingsAndTempCashInvstBOY
Savings And Temp Cash Invst EOY	10702	SavingsAndTempCashInvstEOY
Savings And Temp Cash Invst EOYFMV	10702	SavingsAndTempCashInvstEOYFMV
Investments Corp Stock BOY	356831	InvestmentsCorpStockBOY
Investments Corp Stock EOY	672987	InvestmentsCorpStockEOY
Investments Corp Stock EOYFMV	682605	InvestmentsCorpStockEOYFMV
Total Assets BOY	597238	TotalAssetsBOY
Total Assets EOY	683689	TotalAssetsEOY
Total Assets EOYFMV	693307	TotalAssetsEOYFMV
Total Liabilities EOY	0	TotalLiabilitiesEOY
Org That Do Not Follow SFAS117	X	OrgThatDoNotFollowSFAS117
Retained Earnings BOY	597238	RetainedEarningsBOY
Retained Earnings EOY	683689	RetainedEarningsEOY
Total Net Assets BOY	597238	TotalNetAssetsBOY
Total Net Assets EOY	683689	TotalNetAssetsEOY
Total Liabilities Net Assets BOY	597238	TotalLiabilitiesNetAssetsBOY
Total Liabilities Net Assets EOY	683689	TotalLiabilitiesNetAssetsEOY

Changes In Net Assets Fund Balances ChangesInNetAssetsFundBalances

Field	Value	IRS element (for citing)
Total Net Assets Fund Balances BOY	597238	TotalNetAssetsFundBalancesBOY
Excess Of Revenue Over Expenses	86451	ExcessOfRevenueOverExpenses
Subtotal	683689	Subtotal
Total Net Assets Fund Balances EOY	683689	TotalNetAssetsFundBalancesEOY

Capital Gains And Losses CapitalGainsAndLosses

Capital Gains And Losses Info CapitalGainsAndLossesInfo

Field	Value	IRS element (for citing)
Description Of Asset	Publicly-traded Securities	DescriptionOfAsset
Gross Sales Price	420145	GrossSalesPrice
Cost Or Other Basis	404856	CostOrOtherBasis
Gain Or Loss	372120	GainOrLoss
Gains Minus Excess Or Losses	372120	GainsMinusExcessOrLosses

Field	Value	IRS element (for citing)
Capital Gain Net Income	372120	CapitalGainNetIncome

Qlfy Und Sect4940e For Reduced Tax QlfyUndSect4940eForReducedTax

Field	Value	IRS element (for citing)
Liable For4942 Tax	false	LiableFor4942Tax
Qualifying Distributions Year1	31100	QualifyingDistributionsYear1
Noncharitable Assets Year1	126982	NoncharitableAssetsYear1
Distribution Ratio Year1	000.244917	DistributionRatioYear1
Total Distribution Ratio	000.244917	TotalDistributionRatio
Average Distribution Ratio	000.244917	AverageDistributionRatio
Net Noncharitable Assets	661441	NetNoncharitableAssets
Adjusted Noncharitable Assets	161998	AdjustedNoncharitableAssets
One Percent Net Investment Income	3898	OnePercentNetInvestmentIncome
Adj Nonchrtbl Assets And One	165896	AdjNonchrtblAssetsAndOnePct
Qualifying Distributions	46556	QualifyingDistributions

Excise Tax Based On Investment Incm ExciseTaxBasedOnInvestmentIncm

Field	Value	IRS element (for citing)
Investment Income Excise Tax	7797	InvestmentIncomeExciseTax
Subtotal	7797	Subtotal
Tax Based On Investment Income	7797	TaxBasedOnInvestmentIncome
Form2220 Attached	X	Form2220Attached
Tax Due	7797	TaxDue

Statements Regarding Activities StatementsRegardingActivities

Field	Value	IRS element (for citing)
Legislative Political Activities	false	LegislativePoliticalActivities
More Than100 Spent	false	MoreThan100Spent
Form1120 POL Filed	false	Form1120POLFiled
Activities Not Prev Reported	false	ActivitiesNotPrevReported
Changes To Articles Or Bylaws	false	ChangesToArticlesOrBylaws
Unrelated Bus Income Over1000	false	UnrelatedBusIncomeOver1000
Termination Etc	false	TerminationEtc
Requirements Of Sect508e	true	RequirementsOfSect508e
At Least5000 In Assets	true	AtLeast5000InAssets
Form990 PF Filed With AG	true	Form990PFFiledWithAG
Private Operating Foundation	false	PrivateOperatingFoundation
New Substantial Contributors	false	NewSubstantialContributors
Interest In Controlled Entity	false	InterestInControlledEntity
Applicable Insurance Contract	false	ApplicableInsuranceContract
Comply With Public Inspection Rqr	true	ComplyWithPublicInspectionRqr

Books In Care Of Business Name BooksInCareOfBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	co Foundation Source	BusinessNameLine1

Field	Value	IRS element (for citing)
Books In Care Of Phone Number	8008391754	BooksInCareOfPhoneNumber

Books In Care Of US Address BooksInCareOfUSAddress

Field	Value	IRS element (for citing)
Address Line1	501 Silverside Road Suite 123	AddressLine1
City	Wilmington	City
State	DE	State
ZIP Code	198091377	ZIPCode

Field	Value	IRS element (for citing)
Foreign Bank	false	ForeignBank

Statements Regarding Acty4720 StatementsRegardingActy4720

Field	Value	IRS element (for citing)
Sale Or Exchange With Dsqfly Person	false	SaleOrExchangeWithDsqflyPerson
Borrow Or Lend With Dsqfly Person	false	BorrowOrLendWithDsqflyPerson
Furnished Goods With Dsqfly Person	false	FurnishedGoodsWithDsqflyPerson
Pay Compensation To Dsqfly Person	false	PayCompensationToDsqflyPerson
Transfer Assets To Dsqfly Person	false	TransferAssetsToDsqflyPerson
Payment To Government Offical	false	PaymentToGovernmentOffical
Uncorrected Prior Acts	false	UncorrectedPriorActs
Undistributed Income Prior Years	false	UndistributedIncomePriorYears
Business Holdings	false	BusinessHoldings
Jeopardy Investments	false	JeopardyInvestments
Uncorrected Jeopardy Investments	false	UncorrectedJeopardyInvestments
Influence Legislation	false	InfluenceLegislation
Influence Election	false	InfluenceElection
Grants To Individuals	false	GrantsToIndividuals
Grants To Organizations	false	GrantsToOrganizations
Noncharitable Purpose	false	NoncharitablePurpose
Pay Premiums Prsnl Bnft Contract	false	PayPremiumsPrsnlBnftContract
Prohibited Tax Shelter Transactn	false	ProhibitedTaxShelterTransactn

Ofcr Dir Trustees Key Employee Info OfcrDirTrusteesKeyEmployeeInfo

Ofcr Dir Trustees Or Key Employee OfcrDirTrusteesOrKeyEmployee (2 entries)

Address Line1USAddress/AddressLine1	CityUSAddress/City	StateUSAddress/State	ZIP CodeUSAddress/ZIPCode	TitleTitle	Avg Hours Per Wk Devoted To PositionAvgHoursPerWkDevotedToPosition	CompensationCompensation
Christopher Zimmerman
Foundation Source 501 Silverside Rd	Wilmington	DE	19809	Co- Pres / Dir / Sec	001.00	0
Laura Zimmerman
Foundation Source 501 Silverside Rd	Wilmington	DE	19809	Co- Pres / Dir	001.00	0

Minimum Investment Return MinimumInvestmentReturn

Field	Value	IRS element (for citing)
Avg Monthly FMV Of Securities	411922	AvgMonthlyFMVOfSecurities
Avg Monthly Cash Balances	259592	AvgMonthlyCashBalances
FMV All Other Noncharitable Assets	0	FMVAllOtherNoncharitableAssets
Total FMV Of Unused Assets	671514	TotalFMVOfUnusedAssets
Adj Total FMV Of Unused Assets	671514	AdjTotalFMVOfUnusedAssets
Cash Deemed Charitable	10073	CashDeemedCharitable
Net Noncharitable Assets	661441	NetNoncharitableAssets
Minimum Investment Return	33072	MinimumInvestmentReturn

Distributable DistributableAmount

Field	Value	IRS element (for citing)
Minimum Investment Return	33072	MinimumInvestmentReturn
Tax Based On Investment Income	7797	TaxBasedOnInvestmentIncome
Total Tax	7797	TotalTax
Distributable Amount Before Adj	25275	DistributableAmountBeforeAdj
Distributable Amount Before Ded	25275	DistributableAmountBeforeDed
Distributable Amount As Adjusted	25275	DistributableAmountAsAdjusted

Qualifying Distributions QualifyingDistributions

Field	Value	IRS element (for citing)
Expenses And Contributions	46556	ExpensesAndContributions
Qualifying Distributions	46556	QualifyingDistributions
Adj Qualifying Distributions	46556	AdjQualifyingDistributions

Undistributed Income UndistributedIncome

Field	Value	IRS element (for citing)
Distributable Amount As Adjusted	25275	DistributableAmountAsAdjusted
Excess Distri Carryover Year1	29100	ExcessDistriCarryoverYear1
Total Excess Distri Carryover	29100	TotalExcessDistriCarryover
Qualifying Distributions	46556	QualifyingDistributions
Applied To Current Year	25275	AppliedToCurrentYear
Remaining Distri From Corpus	21281	RemainingDistriFromCorpus
Total Corpus	50381	TotalCorpus
Undistributed Income CY	0	UndistributedIncomeCY
Excess Distri Cyov To Next Year	50381	ExcessDistriCyovToNextYear
Excess From Year1	29100	ExcessFromYear1
Excess From Current Year	21281	ExcessFromCurrentYear

Supplementary Information SupplementaryInformation

Field	Value	IRS element (for citing)
Contributing Manager	Christopher Zimmerman	ContributingManager
Contributing Manager	Laura Zimmerman	ContributingManager
Only Contributes To Preselected	X	OnlyContributesToPreselected

Grant Or Contri Paid During Year GrantOrContriPaidDuringYear (5 entries)

Address Line1RecipientUSAddress/AddressLine1	CityRecipientUSAddress/City	StateRecipientUSAddress/State	ZIP CodeRecipientUSAddress/ZIPCode	Recipient RelationshipRecipientRelationship	Recipient Foundation StatusRecipientFoundationStatus	Purpose Of Grant Or ContributionPurposeOfGrantOrContribution	AmountAmount
BELLEVUE SCHOOLS FOUNDATION
PO BOX 40644	BELLEVUE	WA	98015	N/A	509a1	General Unrestricted	$8,000
EASTSIDE PATHWAYS
12241 MAIN ST WISC BLDG 5	BELLEVUE	WA	98005	N/A	509a1	General Unrestricted	$8,000
NORTHWEST HARVEST E M M
PO BOX 12272	SEATTLE	WA	98102	N/A	509a1	General Unrestricted	$8,000
THE SEATTLE FOUNDATION
1200 5TH AVE STE 1300	SEATTLE	WA	98101	N/A	509a1	Doyne M. Green Scholarship Fund	$8,000
YOUTH EASTSIDE SERVICES
999 164TH AVE NE	BELLEVUE	WA	98008	N/A	509a1	General Unrestricted	$8,000

Field	Value	IRS element (for citing)
Tot Grant Or Contri Paid During Year	40000	TotGrantOrContriPaidDuringYear

Analysis Income Producing Acty AnalysisIncomeProducingActy

Int On Savings And Temp Cash Invst IntOnSavingsAndTempCashInvst

Field	Value	IRS element (for citing)
Exclusion Code	14	ExclusionCode
Exclusion	$106	ExclusionAmount

Dividends And Int From Sec Part VII DividendsAndIntFromSecPartVII

Field	Value	IRS element (for citing)
Exclusion Code	14	ExclusionCode
Exclusion	$17,612	ExclusionAmount

Gain Sales Assets Oth Than Invntry GainSalesAssetsOthThanInvntry

Field	Value	IRS element (for citing)
Exclusion Code	18	ExclusionCode
Exclusion	$15,289	ExclusionAmount

Subtotals Part XVIA SubtotalsPartXVIA

Field	Value	IRS element (for citing)
Exclusion	$33,007	ExclusionAmount

Field	Value	IRS element (for citing)
Total Part XVIA	33007	TotalPartXVIA

Trnsfr Tr Rln With Noncharitable EO TrnsfrTrRlnWithNoncharitableEO

Field	Value	IRS element (for citing)
Trnsfr Of Cash To Noncharitable EO	false	TrnsfrOfCashToNoncharitableEO
Trnsfr Oth Assets Noncharitable EO	false	TrnsfrOthAssetsNoncharitableEO
Sales Or Exchanges Of Assets	false	SalesOrExchangesOfAssets
Purchase Assets Noncharitable EO	false	PurchaseAssetsNoncharitableEO
Rental Of Facilities Etc	false	RentalOfFacilitiesEtc
Reimbursement Arrangements	false	ReimbursementArrangements
Loans Or Loan Guarantees	false	LoansOrLoanGuarantees
Performance Of Services Etc	false	PerformanceOfServicesEtc
Sharing Of Facilities Etc	false	SharingOfFacilitiesEtc
Relationships Noncharitable E Os	false	RelationshipsNoncharitableEOs

Schedule B IRS990ScheduleB

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	X	Organization501c3ExemptPF
General Rule	X	GeneralRule

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	1	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	Zimmerman Christopher	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	14205 Northeast 40th Place	AddressLine1
City	Bellevue	City
State	WA	State
ZIP Code	98007	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	100000	AggregateContributions
Noncash Contribution Type	X	NoncashContributionType

Noncash Property NoncashProperty

Field	Value	IRS element (for citing)
Contributor Number From Part I	1	ContributorNumberFromPartI
Noncash Property Description	VANGUARD INDEX TR VANGUARD TOTAL STK MKT VTSAX, 2806.624 sh.	NoncashPropertyDescription
Fair Market Value	100000	FairMarketValue
Date Received	2012-12-24	DateReceived

Gain Loss Sale Other Assets Sch GainLossSaleOtherAssetsSch

Gain Loss Sale Other Asset GainLossSaleOtherAsset

Field	Value	IRS element (for citing)
Name	Publicly-traded Securities	Name
Gross Sales Price	420145	GrossSalesPrice
Basis	404856	Basis
Total Net	15289	TotalNet

General Explanation Attachment GeneralExplanationAttachment

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corp Stock InvestmentsCorpStock (2 entries)

Name Of StockNameOfStock	EOY Book ValueEOYBookValue	EOYFMVEOYFMV
11669 shares of VANGUARD TR VANGUARD TOTAL ST INDEX	412691	415990
10643 shares of VANGUARD TOTAL INT ST IDX-AD	260296	266615

Other Expenses Schedule OtherExpensesSchedule

Other Expenses OtherExpenses (2 entries)

DescriptionDescription	Revenue And Expenses Per BooksRevenueAndExpensesPerBooks	Disbursements Charitable PrpsDisbursementsCharitablePrps
Administrative Fees	6531	6531
State or Local Filing Fees	25	25

COOPER-MACGRATH FOUNDATION: Form 990PF, tax year 2012

Return header ReturnHeader

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Preparer Firm US Address PreparerFirmUSAddress

Filer Filer

Name Name

US Address USAddress

Officer Officer

Preparer Preparer

Form 990-PF IRS990PF

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Balance Sheets BalanceSheets

Changes In Net Assets Fund Balances ChangesInNetAssetsFundBalances

Capital Gains And Losses CapitalGainsAndLosses

Capital Gains And Losses Info CapitalGainsAndLossesInfo

Qlfy Und Sect4940e For Reduced Tax QlfyUndSect4940eForReducedTax

Excise Tax Based On Investment Incm ExciseTaxBasedOnInvestmentIncm

Statements Regarding Activities StatementsRegardingActivities

Books In Care Of Business Name BooksInCareOfBusinessName

Books In Care Of US Address BooksInCareOfUSAddress

Statements Regarding Acty4720 StatementsRegardingActy4720

Ofcr Dir Trustees Key Employee Info OfcrDirTrusteesKeyEmployeeInfo

Ofcr Dir Trustees Or Key Employee OfcrDirTrusteesOrKeyEmployee (2 entries)

Minimum Investment Return MinimumInvestmentReturn

Distributable DistributableAmount

Qualifying Distributions QualifyingDistributions

Undistributed Income UndistributedIncome

Supplementary Information SupplementaryInformation

Grant Or Contri Paid During Year GrantOrContriPaidDuringYear (5 entries)

Analysis Income Producing Acty AnalysisIncomeProducingActy

Int On Savings And Temp Cash Invst IntOnSavingsAndTempCashInvst

Dividends And Int From Sec Part VII DividendsAndIntFromSecPartVII

Gain Sales Assets Oth Than Invntry GainSalesAssetsOthThanInvntry

Subtotals Part XVIA SubtotalsPartXVIA

Trnsfr Tr Rln With Noncharitable EO TrnsfrTrRlnWithNoncharitableEO

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Contributor Name Business ContributorNameBusiness

Contributor Address US ContributorAddressUS

Noncash Property NoncashProperty

Gain Loss Sale Other Assets Sch GainLossSaleOtherAssetsSch

Gain Loss Sale Other Asset GainLossSaleOtherAsset

General Explanation Attachment GeneralExplanationAttachment

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corp Stock InvestmentsCorpStock (2 entries)

Other Expenses Schedule OtherExpensesSchedule

Other Expenses OtherExpenses (2 entries)

Comments