FURP.ORG / PUBLIC DATA EXPLORER

TOPPER FOUNDATION: Form 990PF, tax year 2012

View the entire original 990 at ProPublica ↗

Organization
TOPPER FOUNDATION (EIN 20-0523820)
Tax period
2012-01-01 to 2012-12-31
Filed
2013-11-07
IRS object ID
201313119349100421
Schema version
2012v2.3
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)
Timestamp2013-11-07T15:48:02-06:00Timestamp
Tax Period End Date2012-12-31TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1BUCKNO LISICKY & COMPANY PCBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line11524 W LINDEN STAddressLine1
CityALLENTOWNCity
StatePAState
ZIP Code181024251ZIPCode
FieldValueIRS element (for citing)
Return Type990PFReturnType
Tax Period Begin Date2012-01-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN200523820EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1THE TOPPER FOUNDATIONBusinessNameLine1
FieldValueIRS element (for citing)
Name ControlTOPPNameControl
Phone6107913800Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line11762 ARDEN LANEAddressLine1
CityBETHLEHEMCity
StatePAState
ZIP Code18015ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameJOSEPH V TOPPER JRName
TitleTRUSTEETitle
Phone6107913800Phone
Date Signed2013-11-06DateSigned
Authorize Third PartyfalseAuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameJOHN S LISICKYName
Phone6108218580Phone
Date Prepared2013-11-07DatePrepared
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 EOY61697FMVAssetsEOY
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 Expnss1InterestOnSavingsRevAndExpnss
Interest On Savings Net Invst Incm1InterestOnSavingsNetInvstIncm
Interest On Savings Adj Net Incm1InterestOnSavingsAdjNetIncm
Dividends Rev And Expnss2094DividendsRevAndExpnss
Dividends Net Invst Incm2094DividendsNetInvstIncm
Dividends Adj Net Incm2094DividendsAdjNetIncm
Net Gain Sale Assets Rev And Expnss18454NetGainSaleAssetsRevAndExpnss
Gross Sales Price160402GrossSalesPrice
Other Income Rev And Expnss74OtherIncomeRevAndExpnss
Other Income Adj Net Incm74OtherIncomeAdjNetIncm
Total Revenue And Expenses20623TotalRevenueAndExpenses
Total Net Investment Income2095TotalNetInvestmentIncome
Total Adjusted Net Income2169TotalAdjustedNetIncome
Other Prof Fees Rev And Expnss2094OtherProfFeesRevAndExpnss
Tot Opr Expenses Rev And Expnss2094TotOprExpensesRevAndExpnss
Tot Opr Expenses Net Invst Incm0TotOprExpensesNetInvstIncm
Tot Opr Expenses Dsbrs Chrtbl Prps0TotOprExpensesDsbrsChrtblPrps
Contri Gifts Paid Rev And Expnss111635ContriGiftsPaidRevAndExpnss
Contri Gifts Paid Dsbrs Chrtbl Prps111635ContriGiftsPaidDsbrsChrtblPrps
Total Expenses Rev And Expnss113729TotalExpensesRevAndExpnss
Total Expenses Net Invst Incm0TotalExpensesNetInvstIncm
Total Expenses Dsbrs Chrtbl Prps111635TotalExpensesDsbrsChrtblPrps
Excess Of Revenue Over Expenses-93106ExcessOfRevenueOverExpenses
Net Investment Income2095NetInvestmentIncome
Adjusted Net Income2169AdjustedNetIncome

Balance Sheets BalanceSheets

FieldValueIRS element (for citing)
Savings And Temp Cash Invst BOY9591SavingsAndTempCashInvstBOY
Savings And Temp Cash Invst EOY16515SavingsAndTempCashInvstEOY
Savings And Temp Cash Invst EOYFMV16515SavingsAndTempCashInvstEOYFMV
Investments Corp Stock BOY144224InvestmentsCorpStockBOY
Investments Corp Stock EOY45182InvestmentsCorpStockEOY
Investments Corp Stock EOYFMV45182InvestmentsCorpStockEOYFMV
Total Assets BOY153815TotalAssetsBOY
Total Assets EOY61697TotalAssetsEOY
Total Assets EOYFMV61697TotalAssetsEOYFMV
Total Liabilities EOY0TotalLiabilitiesEOY
Org That Do Not Follow SFAS117XOrgThatDoNotFollowSFAS117
Retained Earnings BOY153815RetainedEarningsBOY
Retained Earnings EOY61697RetainedEarningsEOY
Total Net Assets BOY153815TotalNetAssetsBOY
Total Net Assets EOY61697TotalNetAssetsEOY
Total Liabilities Net Assets BOY153815TotalLiabilitiesNetAssetsBOY
Total Liabilities Net Assets EOY61697TotalLiabilitiesNetAssetsEOY

Changes In Net Assets Fund Balances ChangesInNetAssetsFundBalances

FieldValueIRS element (for citing)
Total Net Assets Fund Balances BOY153815TotalNetAssetsFundBalancesBOY
Excess Of Revenue Over Expenses-93106ExcessOfRevenueOverExpenses
Other Increases988OtherIncreases
Subtotal61697Subtotal
Total Net Assets Fund Balances EOY61697TotalNetAssetsFundBalancesEOY

Qlfy Und Sect4940e For Reduced Tax QlfyUndSect4940eForReducedTax

FieldValueIRS element (for citing)
Liable For4942 TaxfalseLiableFor4942Tax
Qualifying Distributions Year114300QualifyingDistributionsYear1
Noncharitable Assets Year1149740NoncharitableAssetsYear1
Distribution Ratio Year10.095499DistributionRatioYear1
Qualifying Distributions Year26000QualifyingDistributionsYear2
Noncharitable Assets Year2143317NoncharitableAssetsYear2
Distribution Ratio Year20.041865DistributionRatioYear2
Qualifying Distributions Year360000QualifyingDistributionsYear3
Noncharitable Assets Year3108375NoncharitableAssetsYear3
Distribution Ratio Year30.553633DistributionRatioYear3
Qualifying Distributions Year434500QualifyingDistributionsYear4
Noncharitable Assets Year484245NoncharitableAssetsYear4
Distribution Ratio Year40.409520DistributionRatioYear4
Qualifying Distributions Year565000QualifyingDistributionsYear5
Noncharitable Assets Year5144604NoncharitableAssetsYear5
Distribution Ratio Year50.449503DistributionRatioYear5
Total Distribution Ratio1.550020TotalDistributionRatio
Average Distribution Ratio0.310004AverageDistributionRatio
Net Noncharitable Assets49939NetNoncharitableAssets
Adjusted Noncharitable Assets15481AdjustedNoncharitableAssets
One Percent Net Investment Income21OnePercentNetInvestmentIncome
Adj Nonchrtbl Assets And One15502AdjNonchrtblAssetsAndOnePct
Qualifying Distributions111635QualifyingDistributions

Excise Tax Based On Investment Incm ExciseTaxBasedOnInvestmentIncm

FieldValueIRS element (for citing)
Domestic Org Meeting Sect4940eXDomesticOrgMeetingSect4940e
Investment Income Excise Tax21InvestmentIncomeExciseTax
Subtotal21Subtotal
Tax Based On Investment Income21TaxBasedOnInvestmentIncome
Tax Due21TaxDue

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 WithPAStatesFiledWith
Form990 PF Filed With AGtrueForm990PFFiledWithAG
Private Operating FoundationfalsePrivateOperatingFoundation
New Substantial ContributorsfalseNewSubstantialContributors
Interest In Controlled EntityfalseInterestInControlledEntity
Applicable Insurance ContractfalseApplicableInsuranceContract
Comply With Public Inspection RqrtrueComplyWithPublicInspectionRqr
Website AddressN/AWebsiteAddress
Books In Care Of Person NameJOSEPH V TOPPER JRBooksInCareOfPersonName
Books In Care Of Phone Number6107913800BooksInCareOfPhoneNumber

Books In Care Of US Address BooksInCareOfUSAddress

FieldValueIRS element (for citing)
Address Line11762 ARDEN LANEAddressLine1
CityBETHLEHEMCity
StatePAState
ZIP Code18015ZIPCode
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
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 (2 entries)

Address Line1USAddress/AddressLine1CityUSAddress/CityStateUSAddress/StateZIP CodeUSAddress/ZIPCodeTitleTitleAvg Hours Per Wk Devoted To PositionAvgHoursPerWkDevotedToPositionCompensationCompensationContri To Empl Benefit Plans EtcContriToEmplBenefitPlansEtcExpense Account Other AllowancesExpenseAccountOtherAllowances
JOSEPH V TOPPER JR
1762 ARDEN LANEBETHLEHEMPA18015PRESIDENT0.50000
MAUREEN TOPPER
1762 ARDEN LANEBETHLEHEMPA18015SECRETARY0.50000
FieldValueIRS element (for citing)
Comp Of Highest Paid Empl NONENONECompOfHighestPaidEmplNONE
Comp Of Hghst Paid Cntrct NONENONECompOfHghstPaidCntrctNONE

Sum Of Program Related Investments SumOfProgramRelatedInvestments

FieldValueIRS element (for citing)
Description1N/ADescription1

Minimum Investment Return MinimumInvestmentReturn

FieldValueIRS element (for citing)
Avg Monthly FMV Of Securities35250AvgMonthlyFMVOfSecurities
Avg Monthly Cash Balances15250AvgMonthlyCashBalances
FMV All Other Noncharitable Assets200FMVAllOtherNoncharitableAssets
Total FMV Of Unused Assets50700TotalFMVOfUnusedAssets
Adj Total FMV Of Unused Assets50700AdjTotalFMVOfUnusedAssets
Cash Deemed Charitable761CashDeemedCharitable
Net Noncharitable Assets49939NetNoncharitableAssets
Minimum Investment Return2497MinimumInvestmentReturn

Distributable DistributableAmount

FieldValueIRS element (for citing)
Minimum Investment Return2497MinimumInvestmentReturn
Tax Based On Investment Income21TaxBasedOnInvestmentIncome
Total Tax21TotalTax
Distributable Amount Before Adj2476DistributableAmountBeforeAdj
Distributable Amount Before Ded2476DistributableAmountBeforeDed
Distributable Amount As Adjusted2476DistributableAmountAsAdjusted

Qualifying Distributions QualifyingDistributions

FieldValueIRS element (for citing)
Expenses And Contributions111635ExpensesAndContributions
Qualifying Distributions111635QualifyingDistributions
One Pct Sect4940e Org Net Invst Incm21OnePctSect4940eOrgNetInvstIncm
Adj Qualifying Distributions111614AdjQualifyingDistributions

Undistributed Income UndistributedIncome

FieldValueIRS element (for citing)
Distributable Amount As Adjusted2476DistributableAmountAsAdjusted
Excess Distri Carryover Year557323ExcessDistriCarryoverYear5
Excess Distri Carryover Year430336ExcessDistriCarryoverYear4
Excess Distri Carryover Year354628ExcessDistriCarryoverYear3
Excess Distri Carryover Year16813ExcessDistriCarryoverYear1
Total Excess Distri Carryover149100TotalExcessDistriCarryover
Qualifying Distributions111635QualifyingDistributions
Applied To Current Year2476AppliedToCurrentYear
Remaining Distri From Corpus109159RemainingDistriFromCorpus
Total Corpus258259TotalCorpus
Undistributed Income CY0UndistributedIncomeCY
Excess Distri Cyov From Year557323ExcessDistriCyovFromYear5
Excess Distri Cyov To Next Year200936ExcessDistriCyovToNextYear
Excess From Year430336ExcessFromYear4
Excess From Year354628ExcessFromYear3
Excess From Year16813ExcessFromYear1
Excess From Current Year109159ExcessFromCurrentYear

Supplementary Information SupplementaryInformation

FieldValueIRS element (for citing)
Contributing ManagerNONEContributingManager
Shareholder ManagerNONEShareholderManager

Appication Submission Info AppicationSubmissionInfo

FieldValueIRS element (for citing)
Recipient NameJOSEPH V TOPPER JRRecipientName

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line11762 ARDEN LANEAddressLine1
CityBETHLEHEMCity
StatePAState
ZIP Code18015ZIPCode
FieldValueIRS element (for citing)
Recipient Phone Number6107913800RecipientPhoneNumber
Form And Info And MaterialsNO SPECIAL FORMS ARE REQUIRED.FormAndInfoAndMaterials
Submission DeadlinesAPPLICATIONS ARE ACCEPTED AT ANY TIME.SubmissionDeadlines
Restrictions On AwardsNO RESTRICTIONS OR LIMITATIONS.RestrictionsOnAwards

Grant Or Contri Paid During Year GrantOrContriPaidDuringYear (11 entries)

Address Line1RecipientUSAddress/AddressLine1CityRecipientUSAddress/CityStateRecipientUSAddress/StateZIP CodeRecipientUSAddress/ZIPCodeRecipient RelationshipRecipientRelationshipRecipient Foundation StatusRecipientFoundationStatusPurpose Of Grant Or ContributionPurposeOfGrantOrContributionAmountAmount
ASSUMPTION BVM CHURCH
4101 OLD BETHLEHEM PIKECOLESVILLEPA18015NONEPAIDGENERAL CHARITABLE$56,135
UNITED WAY LV
1110 AMERICAN PARKWAYALLENTOWNPA18109NONEPAIDGENERAL CHARITABLE$15,500
MARY'S SHELTER OF LV
325 S 12TH STREADINGPA19602NONEPAIDGENERAL CHARITABLE$9,000
HISTORIC BETHLEHEM PARTNERSHIP
74 W BROAD STBETHLEHEMPA18018NONEPAIDGENERAL CHARITABLE$1,750
GOOD SHEPHERD HOME
ST JOHN STALLENTOWNPA18103NONEPAIDGNERAL CHARITABLE$10,000
PA PRO-LIFE FEDERATION
4800 JONESTOWN RDHARRISBURGPA17109NONEPAIDGENERAL CHARITABLE$150
MARCH OF DIMES FOUNDATION
1275 MAMORONECK AVEWHITE PLAINSNY10605NONEPAIDGENERAL CHARITABLE$100
HELP HOPE LIVE
100 MATSONFORD RDRADNORPA19087NONEPAIDGENERAL CHARITABLE$500
ALLENTOWN ART MUSEUM
5TH STALLENTOWNPA18104NONEPAIDGENERAL CHARITABLE$200
CENTRAL CATHOLIC HS
4TH CHEWALLENTOWNPA18102NONEPAIDGENERAL CHARITABLE$3,300
COLUMBIA COLLEGE
162ND STNEW YORKNY10022NONEPAIDGENERAL CHARITABLE$15,000
FieldValueIRS element (for citing)
Tot Grant Or Contri Paid During Year111635TotGrantOrContriPaidDuringYear

Analysis Income Producing Acty AnalysisIncomeProducingActy

Int On Savings And Temp Cash Invst IntOnSavingsAndTempCashInvst

FieldValueIRS element (for citing)
Exclusion Code14ExclusionCode
Exclusion$1ExclusionAmount

Dividends And Int From Sec Part VII DividendsAndIntFromSecPartVII

FieldValueIRS element (for citing)
Exclusion Code14ExclusionCode
Exclusion$2,094ExclusionAmount

Gain Sales Assets Oth Than Invntry GainSalesAssetsOthThanInvntry

FieldValueIRS element (for citing)
Related Or Exempt Function Income18454RelatedOrExemptFunctionIncome

Other Revenue Described OtherRevenueDescribed

FieldValueIRS element (for citing)
DescriptionBLACKSTONEDescription
Exclusion Code14ExclusionCode
Exclusion$74ExclusionAmount

Subtotals Part XVIA SubtotalsPartXVIA

FieldValueIRS element (for citing)
Exclusion$2,169ExclusionAmount
Related Or Exempt Function Income18454RelatedOrExemptFunctionIncome
FieldValueIRS element (for citing)
Total Part XVIA20623TotalPartXVIA

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

Compensation Explanation CompensationExplanation

Compensation Compensation (2 entries)

JOSEPH V TOPPER JR
MAUREEN TOPPER

Gain Loss Sale Other Assets Sch GainLossSaleOtherAssetsSch

Gain Loss Sale Other Asset GainLossSaleOtherAsset (2 entries)

NameNameDate AcquiredDateAcquiredHow AcquiredHowAcquiredDate SoldDateSoldGross Sales PriceGrossSalesPriceBasisBasisTotal NetTotalNet
BAIRD2008-09PURCHASE2012-1276286720994187
BAIRD2008-09PURCHASE2012-12841166984914267

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corp Stock InvestmentsCorpStock (2 entries)

Name Of StockNameOfStockEOY Book ValueEOYBookValueEOYFMVEOYFMV
EQUITY INVESTMENTS4250142501
OTHER INVESTMENT26812681

Other Income Schedule2 OtherIncomeSchedule2

Other Income OtherIncome

FieldValueIRS element (for citing)
DescriptionBLACKSTONEDescription
Revenue And Expenses Per Books74RevenueAndExpensesPerBooks
Adjusted Net Income74AdjustedNetIncome

Other Increases Schedule OtherIncreasesSchedule

Other Increases OtherIncreases

FieldValueIRS element (for citing)
DescriptionUNREALIZED INVESTMENTSDescription
Amount$988Amount

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees OtherProfessionalFees (2 entries)

CategoryCategoryAmountAmount
INVESTMENT ADVISORY FEES$2,094
ACCOUNTANT