SIMPSON FOUNDATION: Form 990PF, tax year 2012

View the entire original 990 at ProPublica ↗

Organization
SIMPSON FOUNDATION (EIN 48-0727404)
Tax period
2012-11-01 to 2013-10-31
Filed
2013-11-18
IRS object ID
201303259349100200
Schema version
2012v2.1
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)
Timestamp2013-11-18T10:18:46-06:00Timestamp
Tax Period End Date2013-10-31TaxPeriodEndDate

Preparer Firm PreparerFirm

FieldValueIRS element (for citing)
EIN273055108EIN

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1Kohart Accounting PABusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line1901 Kentucky Suite 306AddressLine1
CityLawrenceCity
StateKSState
ZIP Code66044ZIPCode
FieldValueIRS element (for citing)
Return Type990PFReturnType
Tax Period Begin Date2012-11-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN480727404EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1Simpson FoundationBusinessNameLine1
FieldValueIRS element (for citing)
Name ControlSIMPNameControl

US Address USAddress

FieldValueIRS element (for citing)
Address Line1900 MassachusettsAddressLine1
CityLawrenceCity
StateKSState
ZIP Code660442868ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameSarah S DeanName
TitlePresidentTitle
Phone7858654113Phone
Date Signed2013-11-15DateSigned
Authorize Third PartyfalseAuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameChristopher KohartName
PTINP01087663PTIN
Phone7858562882Phone
Date Prepared2013-11-18DatePrepared
FieldValueIRS element (for citing)
Tax Year2012TaxYear
Build TS2016-02-25 16:41:14ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Exempt PFXExemptPF
FMV Assets EOY253347FMVAssetsEOY
Method Of Accounting CashXMethodOfAccountingCash

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Not Required To Attach Schedule BXNotRequiredToAttachScheduleB
Interest On Savings Rev And Expnss14InterestOnSavingsRevAndExpnss
Interest On Savings Net Invst Incm14InterestOnSavingsNetInvstIncm
Dividends Rev And Expnss4579DividendsRevAndExpnss
Dividends Net Invst Incm4579DividendsNetInvstIncm
Net Gain Sale Assets Rev And Expnss12021NetGainSaleAssetsRevAndExpnss
Gross Sales Price30000GrossSalesPrice
Capital Gain Net Incm Net Invst Incm12021CapitalGainNetIncmNetInvstIncm
Total Revenue And Expenses16614TotalRevenueAndExpenses
Total Net Investment Income16614TotalNetInvestmentIncome
Accounting Fees Rev And Expnss1700AccountingFeesRevAndExpnss
Other Expenses Rev And Expnss140OtherExpensesRevAndExpnss
Tot Opr Expenses Rev And Expnss1840TotOprExpensesRevAndExpnss
Tot Opr Expenses Net Invst Incm0TotOprExpensesNetInvstIncm
Tot Opr Expenses Dsbrs Chrtbl Prps0TotOprExpensesDsbrsChrtblPrps
Contri Gifts Paid Rev And Expnss31500ContriGiftsPaidRevAndExpnss
Contri Gifts Paid Dsbrs Chrtbl Prps31500ContriGiftsPaidDsbrsChrtblPrps
Total Expenses Rev And Expnss33340TotalExpensesRevAndExpnss
Total Expenses Net Invst Incm0TotalExpensesNetInvstIncm
Total Expenses Dsbrs Chrtbl Prps31500TotalExpensesDsbrsChrtblPrps
Excess Of Revenue Over Expenses-16726ExcessOfRevenueOverExpenses
Net Investment Income16614NetInvestmentIncome
Adjusted Net Income0AdjustedNetIncome

Balance Sheets BalanceSheets

FieldValueIRS element (for citing)
Savings And Temp Cash Invst BOY24741SavingsAndTempCashInvstBOY
Savings And Temp Cash Invst EOY21415SavingsAndTempCashInvstEOY
Savings And Temp Cash Invst EOYFMV21415SavingsAndTempCashInvstEOYFMV
Investments Other BOY136133InvestmentsOtherBOY
Investments Other EOY122733InvestmentsOtherEOY
Investments Other EOYFMV231932InvestmentsOtherEOYFMV
Total Assets BOY160874TotalAssetsBOY
Total Assets EOY144148TotalAssetsEOY
Total Assets EOYFMV253347TotalAssetsEOYFMV
Total Liabilities BOY0TotalLiabilitiesBOY
Total Liabilities EOY0TotalLiabilitiesEOY
Org That Do Not Follow SFAS117XOrgThatDoNotFollowSFAS117
Retained Earnings BOY160874RetainedEarningsBOY
Retained Earnings EOY144148RetainedEarningsEOY
Total Net Assets BOY160874TotalNetAssetsBOY
Total Net Assets EOY144148TotalNetAssetsEOY
Total Liabilities Net Assets BOY160874TotalLiabilitiesNetAssetsBOY
Total Liabilities Net Assets EOY144148TotalLiabilitiesNetAssetsEOY

Changes In Net Assets Fund Balances ChangesInNetAssetsFundBalances

FieldValueIRS element (for citing)
Total Net Assets Fund Balances BOY160874TotalNetAssetsFundBalancesBOY
Excess Of Revenue Over Expenses-16726ExcessOfRevenueOverExpenses
Subtotal144148Subtotal
Total Net Assets Fund Balances EOY144148TotalNetAssetsFundBalancesEOY

Capital Gains And Losses CapitalGainsAndLosses

Capital Gains And Losses Info CapitalGainsAndLossesInfo (2 entries)

Description Of AssetDescriptionOfAssetHow AcquiredHowAcquiredDate AcquiredDateAcquiredDate SoldDateSoldGross Sales PriceGrossSalesPriceCost Or Other BasisCostOrOtherBasisGain Or LossGainOrLossGains Minus Excess Or LossesGainsMinusExcessOrLosses
72674 Sh Vanguard 500 Index FundP2008-07-012013-01-2210000639836023602
131165 Sh Vanguard 500 Index FundP2008-07-012013-05-14200001158184198419
FieldValueIRS element (for citing)
Capital Gain Net Income12021CapitalGainNetIncome

Qlfy Und Sect4940e For Reduced Tax QlfyUndSect4940eForReducedTax

FieldValueIRS element (for citing)
Liable For4942 TaxfalseLiableFor4942Tax
Qualifying Distributions Year126200QualifyingDistributionsYear1
Noncharitable Assets Year1229270NoncharitableAssetsYear1
Distribution Ratio Year10.114276DistributionRatioYear1
Qualifying Distributions Year226360QualifyingDistributionsYear2
Noncharitable Assets Year2241061NoncharitableAssetsYear2
Distribution Ratio Year20.10935DistributionRatioYear2
Qualifying Distributions Year318300QualifyingDistributionsYear3
Noncharitable Assets Year3229244NoncharitableAssetsYear3
Distribution Ratio Year30.079828DistributionRatioYear3
Qualifying Distributions Year415450QualifyingDistributionsYear4
Noncharitable Assets Year4200106NoncharitableAssetsYear4
Distribution Ratio Year40.077209DistributionRatioYear4
Qualifying Distributions Year518100QualifyingDistributionsYear5
Noncharitable Assets Year5293378NoncharitableAssetsYear5
Distribution Ratio Year50.061695DistributionRatioYear5
Total Distribution Ratio0.442357TotalDistributionRatio
Average Distribution Ratio0.088471AverageDistributionRatio
Net Noncharitable Assets233374NetNoncharitableAssets
Adjusted Noncharitable Assets20647AdjustedNoncharitableAssets
One Percent Net Investment Income166OnePercentNetInvestmentIncome
Adj Nonchrtbl Assets And One20813AdjNonchrtblAssetsAndOnePct
Qualifying Distributions31500QualifyingDistributions

Excise Tax Based On Investment Incm ExciseTaxBasedOnInvestmentIncm

FieldValueIRS element (for citing)
Domestic Org Meeting Sect4940eXDomesticOrgMeetingSect4940e
Investment Income Excise Tax166InvestmentIncomeExciseTax
Tax Under Section5110TaxUnderSection511
Subtotal166Subtotal
Subtitle A Tax0SubtitleATax
Tax Based On Investment Income166TaxBasedOnInvestmentIncome
Est Tax Payments And Overpayment155EstTaxPaymentsAndOverpayment
Total Credits And Payments155TotalCreditsAndPayments
Tax Due11TaxDue

Statements Regarding Activities StatementsRegardingActivities

FieldValueIRS element (for citing)
Legislative Political ActivitiesfalseLegislativePoliticalActivities
More Than100 SpentfalseMoreThan100Spent
Form1120 POL FiledfalseForm1120POLFiled
Activities Not Prev ReportedfalseActivitiesNotPrevReported
Changes To Articles Or BylawsfalseChangesToArticlesOrBylaws
Unrelated Bus Income Over1000falseUnrelatedBusIncomeOver1000
Termination EtcfalseTerminationEtc
Requirements Of Sect508etrueRequirementsOfSect508e
At Least5000 In AssetstrueAtLeast5000InAssets
States Filed WithKSStatesFiledWith
Form990 PF Filed With AGtrueForm990PFFiledWithAG
Private Operating FoundationfalsePrivateOperatingFoundation
New Substantial ContributorsfalseNewSubstantialContributors
Interest In Controlled EntityfalseInterestInControlledEntity
Applicable Insurance ContractfalseApplicableInsuranceContract
Comply With Public Inspection RqrtrueComplyWithPublicInspectionRqr
Books In Care Of Person NameSarah S DeanBooksInCareOfPersonName
Books In Care Of Phone Number7858654113BooksInCareOfPhoneNumber

Books In Care Of US Address BooksInCareOfUSAddress

FieldValueIRS element (for citing)
Address Line1900 Massachusetts St Suite 405AddressLine1
CityLawrenceCity
StateKSState
ZIP Code66044ZIPCode
FieldValueIRS element (for citing)
Foreign BankfalseForeignBank

Statements Regarding Acty4720 StatementsRegardingActy4720

FieldValueIRS element (for citing)
Sale Or Exchange With Dsqfly PersonfalseSaleOrExchangeWithDsqflyPerson
Borrow Or Lend With Dsqfly PersonfalseBorrowOrLendWithDsqflyPerson
Furnished Goods With Dsqfly PersonfalseFurnishedGoodsWithDsqflyPerson
Pay Compensation To Dsqfly PersonfalsePayCompensationToDsqflyPerson
Transfer Assets To Dsqfly PersonfalseTransferAssetsToDsqflyPerson
Payment To Government OfficalfalsePaymentToGovernmentOffical
Uncorrected Prior ActsfalseUncorrectedPriorActs
Undistributed Income Prior YearsfalseUndistributedIncomePriorYears
Business HoldingsfalseBusinessHoldings
Jeopardy InvestmentsfalseJeopardyInvestments
Uncorrected Jeopardy InvestmentsfalseUncorrectedJeopardyInvestments
Influence LegislationfalseInfluenceLegislation
Influence ElectionfalseInfluenceElection
Grants To IndividualsfalseGrantsToIndividuals
Grants To OrganizationsfalseGrantsToOrganizations
Noncharitable PurposefalseNoncharitablePurpose
Rcv Funds To Pay Prsnl Bnft ContractfalseRcvFundsToPayPrsnlBnftContract
Pay Premiums Prsnl Bnft ContractfalsePayPremiumsPrsnlBnftContract
Prohibited Tax Shelter TransactnfalseProhibitedTaxShelterTransactn

Ofcr Dir Trustees Key Employee Info OfcrDirTrusteesKeyEmployeeInfo

Ofcr Dir Trustees Or Key Employee OfcrDirTrusteesOrKeyEmployee (4 entries)

Address Line1USAddress/AddressLine1CityUSAddress/CityStateUSAddress/StateZIP CodeUSAddress/ZIPCodeTitleTitleAvg Hours Per Wk Devoted To PositionAvgHoursPerWkDevotedToPositionCompensationCompensationContri To Empl Benefit Plans EtcContriToEmplBenefitPlansEtcExpense Account Other AllowancesExpenseAccountOtherAllowances
Sarah S Dean
1835 Republic RdLawrenceKS66044President1.00000
John M Simpson
429 W 61st TerraceKansas CityMO64113SecretaryTreasurer1.00000
Raymond H Dean
1835 Republic RdLawrenceKS66044Vice President1.00000
John S Dean
22105 W 59th StreetShawneeKS66226Director1.00000
FieldValueIRS element (for citing)
Comp Of Highest Paid Empl NONENONECompOfHighestPaidEmplNONE
Tot Number Of Oth Empl Paid Over50k0TotNumberOfOthEmplPaidOver50k

Minimum Investment Return MinimumInvestmentReturn

FieldValueIRS element (for citing)
Avg Monthly FMV Of Securities209042AvgMonthlyFMVOfSecurities
Avg Monthly Cash Balances27886AvgMonthlyCashBalances
FMV All Other Noncharitable Assets0FMVAllOtherNoncharitableAssets
Total FMV Of Unused Assets236928TotalFMVOfUnusedAssets
Acquisition Indebtedness0AcquisitionIndebtedness
Adj Total FMV Of Unused Assets236928AdjTotalFMVOfUnusedAssets
Cash Deemed Charitable3554CashDeemedCharitable
Net Noncharitable Assets233374NetNoncharitableAssets
Minimum Investment Return11669MinimumInvestmentReturn

Distributable DistributableAmount

FieldValueIRS element (for citing)
Minimum Investment Return11669MinimumInvestmentReturn
Tax Based On Investment Income166TaxBasedOnInvestmentIncome
Total Tax166TotalTax
Distributable Amount Before Adj11503DistributableAmountBeforeAdj
Distributable Amount Before Ded11503DistributableAmountBeforeDed
Distributable Amount As Adjusted11503DistributableAmountAsAdjusted

Qualifying Distributions QualifyingDistributions

FieldValueIRS element (for citing)
Expenses And Contributions31500ExpensesAndContributions
Qualifying Distributions31500QualifyingDistributions
One Pct Sect4940e Org Net Invst Incm166OnePctSect4940eOrgNetInvstIncm
Adj Qualifying Distributions31334AdjQualifyingDistributions

Undistributed Income UndistributedIncome

FieldValueIRS element (for citing)
Distributable Amount As Adjusted11503DistributableAmountAsAdjusted
Excess Distri Carryover Year53681ExcessDistriCarryoverYear5
Excess Distri Carryover Year45544ExcessDistriCarryoverYear4
Excess Distri Carryover Year37007ExcessDistriCarryoverYear3
Excess Distri Carryover Year214587ExcessDistriCarryoverYear2
Excess Distri Carryover Year113797ExcessDistriCarryoverYear1
Total Excess Distri Carryover44616TotalExcessDistriCarryover
Qualifying Distributions31500QualifyingDistributions
Applied To Current Year11503AppliedToCurrentYear
Remaining Distri From Corpus19997RemainingDistriFromCorpus
Total Corpus64613TotalCorpus
Undistributed Income CY0UndistributedIncomeCY
Excess Distri Cyov From Year53681ExcessDistriCyovFromYear5
Excess Distri Cyov To Next Year60932ExcessDistriCyovToNextYear
Excess From Year45544ExcessFromYear4
Excess From Year37007ExcessFromYear3
Excess From Year214587ExcessFromYear2
Excess From Year113797ExcessFromYear1
Excess From Current Year19997ExcessFromCurrentYear

Supplementary Information SupplementaryInformation

FieldValueIRS element (for citing)
Contributing ManagerSarah S DeanContributingManager
Contributing ManagerJohn M SimpsonContributingManager
Shareholder ManagerNoneShareholderManager

Appication Submission Info AppicationSubmissionInfo

FieldValueIRS element (for citing)
Recipient NameSarah S DeanRecipientName

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line1900 Massachusetts Suite 405AddressLine1
CityLawrenceCity
StateKSState
ZIP Code66044ZIPCode
FieldValueIRS element (for citing)
Recipient Phone Number7858654113RecipientPhoneNumber
Form And Info And MaterialsWritten statements with the applicants name, amount of request and purpose of grantFormAndInfoAndMaterials
Submission DeadlinesNoneSubmissionDeadlines
Restrictions On AwardsGrants are generally awarded to Kansas or Kansas City Metropolitan area organizationsRestrictionsOnAwards

Grant Or Contri Paid During Year GrantOrContriPaidDuringYear (12 entries)

Address Line1RecipientUSAddress/AddressLine1CityRecipientUSAddress/CityStateRecipientUSAddress/StateZIP CodeRecipientUSAddress/ZIPCodeRecipient RelationshipRecipientRelationshipRecipient Foundation StatusRecipientFoundationStatusPurpose Of Grant Or ContributionPurposeOfGrantOrContributionAmountAmount
Ecumencial Christian Ministrie
1204 OreadLawrenceKS66044NoneNoneReligious$5,000
Sierra Club Foundation
PO Box 321LawrenceKS66044NoneNoneEnvironmental$1,000
Higher M Pact
PO Box 11718Kansas CityMO64138NoneNoneCommunity Impact$1,000
Kansas Rural Center
304 Pratt StWhitingKS66552NoneNoneEnvironmental$1,000
Lawrence Public Library Founda
PO Box 973LawrenceKS66044NoneNoneCommunity Impact$14,000
The Land Institute
2440 E Water Well RdSalinaKS67401NoneNoneEnvironmental$5,000
Kansas Advocate for Better Car
913 Tennessee Suite 2LawrenceKS66044NoneNoneCommunity Impact$1,000
Kansas Land Trust
16 E 13th StLawrenceKS66044NoneNoneEnvironmental$1,000
Friends of the Kaw
PO Box 1612LawrenceKS66044NoneNoneEnvironmental$1,000
Lawrence Arts Center
940 New HampshireLawrenceKS66044NoneNoneArt$500
Union of Concerned Scientists
Two Brattle SquareCambridgeMA02138NoneNoneEnvironmental$500
ACLU Foundation
125 Broad St 18th FloorNew YorkNY10004NoneNoneCommunity Impact$500
FieldValueIRS element (for citing)
Tot Grant Or Contri Paid During Year31500TotGrantOrContriPaidDuringYear

Analysis Income Producing Acty AnalysisIncomeProducingActy

Int On Savings And Temp Cash Invst IntOnSavingsAndTempCashInvst

FieldValueIRS element (for citing)
Exclusion Code14ExclusionCode
Exclusion$13ExclusionAmount

Dividends And Int From Sec Part VII DividendsAndIntFromSecPartVII

FieldValueIRS element (for citing)
Exclusion Code14ExclusionCode
Exclusion$4,579ExclusionAmount

Gain Sales Assets Oth Than Invntry GainSalesAssetsOthThanInvntry

FieldValueIRS element (for citing)
Exclusion Code18ExclusionCode
Exclusion$12,021ExclusionAmount

Subtotals Part XVIA SubtotalsPartXVIA

FieldValueIRS element (for citing)
Exclusion$16,613ExclusionAmount
FieldValueIRS element (for citing)
Total Part XVIA16613TotalPartXVIA

Trnsfr Tr Rln With Noncharitable EO TrnsfrTrRlnWithNoncharitableEO

FieldValueIRS element (for citing)
Trnsfr Of Cash To Noncharitable EOfalseTrnsfrOfCashToNoncharitableEO
Trnsfr Oth Assets Noncharitable EOfalseTrnsfrOthAssetsNoncharitableEO
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssets
Purchase Assets Noncharitable EOfalsePurchaseAssetsNoncharitableEO
Rental Of Facilities EtcfalseRentalOfFacilitiesEtc
Reimbursement ArrangementsfalseReimbursementArrangements
Loans Or Loan GuaranteesfalseLoansOrLoanGuarantees
Performance Of Services EtcfalsePerformanceOfServicesEtc
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtc
Relationships Noncharitable E OsfalseRelationshipsNoncharitableEOs

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees AccountingFees (2 entries)

CategoryCategoryAmountAmountNet Investment IncomeNetInvestmentIncomeAdjusted Net IncomeAdjustedNetIncomeDisbursements Charitable PrpsDisbursementsCharitablePrps
Income Tax Preparation Fee$600000
Accounting Services$1,100000

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOther

FieldValueIRS element (for citing)
Category Or ItemMutual FundsCategoryOrItem
Book Value122733BookValue
EOYFMV231932EOYFMV

Other Expenses Schedule OtherExpensesSchedule

Other Expenses OtherExpenses (2 entries)

DescriptionDescriptionRevenue And Expenses Per BooksRevenueAndExpensesPerBooksNet Investment IncomeNetInvestmentIncomeAdjusted Net IncomeAdjustedNetIncomeDisbursements Charitable PrpsDisbursementsCharitablePrps
Kansas Annual Report40000
Excise Tax100000

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