LINGENFELTER FOUNDATION: Form 990PF, tax year 2012

View the entire original 990 at ProPublica ↗

Organization
LINGENFELTER FOUNDATION (EIN 30-0003592)
Tax period
2012-01-01 to 2012-12-31
Filed
2013-11-15
IRS object ID
201313199349100921
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)
Timestamp2013-11-15T10:47:45-06:00Timestamp
Tax Period End Date2012-12-31TaxPeriodEndDate

Preparer Firm PreparerFirm

FieldValueIRS element (for citing)
EIN382627062EIN

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1HELMHOLDTCOMPANY LLP CPASBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line15940 TAHOE DRIVE SEAddressLine1
CityGRAND RAPIDSCity
StateMIState
ZIP Code495467121ZIPCode
FieldValueIRS element (for citing)
Return Type990PFReturnType
Tax Period Begin Date2012-01-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN300003592EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1LINGENFELTER FOUNDATIONBusinessNameLine1
FieldValueIRS element (for citing)
Name ControlLINGNameControl
Phone2484865342Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line17819 LOCHLIN DRIVEAddressLine1
CityBRIGHTONCity
StateMIState
ZIP Code48116ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameKENNETH J LINGEFELTERName
TitlePRESIDENTTitle
Phone2484865342Phone
Date Signed2013-11-15DateSigned
Authorize Third Party1AuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameDANIEL M HELMHOLDT CPAName
PTINP00099702PTIN
Phone6169497250Phone
Date Prepared2013-11-15DatePrepared
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 EOY141124FMVAssetsEOY
Method Of Accounting CashXMethodOfAccountingCash

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Received Rev And Expnss17927ContriReceivedRevAndExpnss
Not Required To Attach Schedule BXNotRequiredToAttachScheduleB
Interest On Savings Rev And Expnss215InterestOnSavingsRevAndExpnss
Interest On Savings Net Invst Incm215InterestOnSavingsNetInvstIncm
Capital Gain Net Incm Net Invst Incm0CapitalGainNetIncmNetInvstIncm
Total Revenue And Expenses18142TotalRevenueAndExpenses
Total Net Investment Income215TotalNetInvestmentIncome
Comp Ofcr Dir Trst Rev And Expnss0CompOfcrDirTrstRevAndExpnss
Comp Ofcr Dir Trst Net Invst Incm0CompOfcrDirTrstNetInvstIncm
Comp Ofcr Dir Trst Dsbrs Chrtbl Prps0CompOfcrDirTrstDsbrsChrtblPrps
Other Expenses Rev And Expnss811OtherExpensesRevAndExpnss
Other Expenses Net Invst Incm0OtherExpensesNetInvstIncm
Other Expenses Dsbrs Chrtbl Prps0OtherExpensesDsbrsChrtblPrps
Tot Opr Expenses Rev And Expnss811TotOprExpensesRevAndExpnss
Tot Opr Expenses Net Invst Incm0TotOprExpensesNetInvstIncm
Tot Opr Expenses Dsbrs Chrtbl Prps0TotOprExpensesDsbrsChrtblPrps
Contri Gifts Paid Rev And Expnss21410ContriGiftsPaidRevAndExpnss
Contri Gifts Paid Dsbrs Chrtbl Prps21210ContriGiftsPaidDsbrsChrtblPrps
Total Expenses Rev And Expnss22221TotalExpensesRevAndExpnss
Total Expenses Net Invst Incm0TotalExpensesNetInvstIncm
Total Expenses Dsbrs Chrtbl Prps21210TotalExpensesDsbrsChrtblPrps
Excess Of Revenue Over Expenses-4079ExcessOfRevenueOverExpenses
Net Investment Income215NetInvestmentIncome

Balance Sheets BalanceSheets

FieldValueIRS element (for citing)
Savings And Temp Cash Invst BOY145203SavingsAndTempCashInvstBOY
Savings And Temp Cash Invst EOY141124SavingsAndTempCashInvstEOY
Savings And Temp Cash Invst EOYFMV141124SavingsAndTempCashInvstEOYFMV
Total Assets BOY145203TotalAssetsBOY
Total Assets EOY141124TotalAssetsEOY
Total Assets EOYFMV141124TotalAssetsEOYFMV
Total Liabilities BOY0TotalLiabilitiesBOY
Total Liabilities EOY0TotalLiabilitiesEOY
Org That Do Not Follow SFAS117XOrgThatDoNotFollowSFAS117
Capital Stock BOY0CapitalStockBOY
Capital Stock EOY0CapitalStockEOY
Paid In Or Capital Surplus BOY0PaidInOrCapitalSurplusBOY
Paid In Or Capital Surplus EOY0PaidInOrCapitalSurplusEOY
Retained Earnings BOY145203RetainedEarningsBOY
Retained Earnings EOY141124RetainedEarningsEOY
Total Net Assets BOY145203TotalNetAssetsBOY
Total Net Assets EOY141124TotalNetAssetsEOY
Total Liabilities Net Assets BOY145203TotalLiabilitiesNetAssetsBOY
Total Liabilities Net Assets EOY141124TotalLiabilitiesNetAssetsEOY

Changes In Net Assets Fund Balances ChangesInNetAssetsFundBalances

FieldValueIRS element (for citing)
Total Net Assets Fund Balances BOY145203TotalNetAssetsFundBalancesBOY
Excess Of Revenue Over Expenses-4079ExcessOfRevenueOverExpenses
Other Increases0OtherIncreases
Subtotal141124Subtotal
Other Decreases0OtherDecreases
Total Net Assets Fund Balances EOY141124TotalNetAssetsFundBalancesEOY

Qlfy Und Sect4940e For Reduced Tax QlfyUndSect4940eForReducedTax

FieldValueIRS element (for citing)
Liable For4942 Tax0LiableFor4942Tax
Qualifying Distributions Year13328QualifyingDistributionsYear1
Noncharitable Assets Year1145801NoncharitableAssetsYear1
Distribution Ratio Year10.022826DistributionRatioYear1
Qualifying Distributions Year23500QualifyingDistributionsYear2
Noncharitable Assets Year2150062NoncharitableAssetsYear2
Distribution Ratio Year20.023324DistributionRatioYear2
Qualifying Distributions Year3100QualifyingDistributionsYear3
Noncharitable Assets Year3151821NoncharitableAssetsYear3
Distribution Ratio Year30.000659DistributionRatioYear3
Qualifying Distributions Year49280QualifyingDistributionsYear4
Noncharitable Assets Year4152640NoncharitableAssetsYear4
Distribution Ratio Year40.060797DistributionRatioYear4
Qualifying Distributions Year516430QualifyingDistributionsYear5
Noncharitable Assets Year5164718NoncharitableAssetsYear5
Distribution Ratio Year50.099746DistributionRatioYear5
Total Distribution Ratio0.207352TotalDistributionRatio
Average Distribution Ratio0.041470AverageDistributionRatio
Net Noncharitable Assets140535NetNoncharitableAssets
Adjusted Noncharitable Assets5828AdjustedNoncharitableAssets
One Percent Net Investment Income2OnePercentNetInvestmentIncome
Adj Nonchrtbl Assets And One5830AdjNonchrtblAssetsAndOnePct
Qualifying Distributions21210QualifyingDistributions

Excise Tax Based On Investment Incm ExciseTaxBasedOnInvestmentIncm

FieldValueIRS element (for citing)
Domestic Org Meeting Sect4940eXDomesticOrgMeetingSect4940e
Investment Income Excise Tax2InvestmentIncomeExciseTax
Tax Under Section5110TaxUnderSection511
Subtotal2Subtotal
Subtitle A Tax0SubtitleATax
Tax Based On Investment Income2TaxBasedOnInvestmentIncome
Est Tax Payments And Overpayment115EstTaxPaymentsAndOverpayment
Total Credits And Payments115TotalCreditsAndPayments
Overpayment113Overpayment
Amount Credited To Next Year113AmountCreditedToNextYear
Amount To Be Refunded0AmountToBeRefunded

Statements Regarding Activities StatementsRegardingActivities

FieldValueIRS element (for citing)
Legislative Political Activities0LegislativePoliticalActivities
More Than100 Spent0MoreThan100Spent
Form1120 POL Filed0Form1120POLFiled
Sect4955 Tax On Organization0Sect4955TaxOnOrganization
Sect4955 Tax On Managers0Sect4955TaxOnManagers
Reimbursement Of Tax0ReimbursementOfTax
Activities Not Prev Reported0ActivitiesNotPrevReported
Changes To Articles Or Bylaws0ChangesToArticlesOrBylaws
Unrelated Bus Income Over10000UnrelatedBusIncomeOver1000
Termination Etc0TerminationEtc
Requirements Of Sect508e1RequirementsOfSect508e
At Least5000 In Assets1AtLeast5000InAssets
States Filed WithMIStatesFiledWith
Form990 PF Filed With AG1Form990PFFiledWithAG
Private Operating Foundation0PrivateOperatingFoundation
New Substantial Contributors0NewSubstantialContributors
Interest In Controlled Entity0InterestInControlledEntity
Applicable Insurance Contract0ApplicableInsuranceContract
Comply With Public Inspection Rqr1ComplyWithPublicInspectionRqr
Website AddressN/AWebsiteAddress
Books In Care Of Person NameKENNETH J LINGENFELTERBooksInCareOfPersonName
Books In Care Of Phone Number2484865342BooksInCareOfPhoneNumber

Books In Care Of US Address BooksInCareOfUSAddress

FieldValueIRS element (for citing)
Address Line17819 LOCHLIN DRIVEAddressLine1
CityBRIGHTONCity
StateMIState
ZIP Code48116ZIPCode
FieldValueIRS element (for citing)
Foreign Bank0ForeignBank

Statements Regarding Acty4720 StatementsRegardingActy4720

FieldValueIRS element (for citing)
Sale Or Exchange With Dsqfly Person0SaleOrExchangeWithDsqflyPerson
Borrow Or Lend With Dsqfly Person0BorrowOrLendWithDsqflyPerson
Furnished Goods With Dsqfly Person0FurnishedGoodsWithDsqflyPerson
Pay Compensation To Dsqfly Person0PayCompensationToDsqflyPerson
Transfer Assets To Dsqfly Person0TransferAssetsToDsqflyPerson
Payment To Government Offical0PaymentToGovernmentOffical
Uncorrected Prior Acts0UncorrectedPriorActs
Undistributed Income Prior Years0UndistributedIncomePriorYears
Business Holdings0BusinessHoldings
Jeopardy Investments0JeopardyInvestments
Uncorrected Jeopardy Investments0UncorrectedJeopardyInvestments
Influence Legislation0InfluenceLegislation
Influence Election0InfluenceElection
Grants To Individuals0GrantsToIndividuals
Grants To Organizations0GrantsToOrganizations
Noncharitable Purpose0NoncharitablePurpose
Rcv Funds To Pay Prsnl Bnft Contract0RcvFundsToPayPrsnlBnftContract
Pay Premiums Prsnl Bnft Contract0PayPremiumsPrsnlBnftContract
Prohibited Tax Shelter Transactn0ProhibitedTaxShelterTransactn

Ofcr Dir Trustees Key Employee Info OfcrDirTrusteesKeyEmployeeInfo

Ofcr Dir Trustees Or Key Employee OfcrDirTrusteesOrKeyEmployee (3 entries)

Address Line1USAddress/AddressLine1CityUSAddress/CityStateUSAddress/StateZIP CodeUSAddress/ZIPCodeTitleTitleAvg Hours Per Wk Devoted To PositionAvgHoursPerWkDevotedToPositionCompensationCompensationContri To Empl Benefit Plans EtcContriToEmplBenefitPlansEtcExpense Account Other AllowancesExpenseAccountOtherAllowances
KENNETH J LINGENFELTER
7819 LOCHLIN DRIVEBRIGHTONMI48116PRESIDENT; DIRECTOR; TREAS0.00000
KAKI BANDFIELD
7819 LOCHLIN DRIVEBRIGHTONMI48116SECRETARY; DIRECTOR0.00000
RITA COLEMAN
7819 LOCHLIN DRIVEBRIGHTONMI48116DIRECTOR0.00000
FieldValueIRS element (for citing)
Comp Of Highest Paid Empl NONENONECompOfHighestPaidEmplNONE
Tot Number Of Oth Empl Paid Over50k0TotNumberOfOthEmplPaidOver50k
Comp Of Hghst Paid Cntrct NONENONECompOfHghstPaidCntrctNONE
Tot Number Of Cntrct Paid Over50k0TotNumberOfCntrctPaidOver50k

Sum Of Program Related Investments SumOfProgramRelatedInvestments

FieldValueIRS element (for citing)
Total0Total

Minimum Investment Return MinimumInvestmentReturn

FieldValueIRS element (for citing)
Avg Monthly FMV Of Securities0AvgMonthlyFMVOfSecurities
Avg Monthly Cash Balances142675AvgMonthlyCashBalances
FMV All Other Noncharitable Assets0FMVAllOtherNoncharitableAssets
Total FMV Of Unused Assets142675TotalFMVOfUnusedAssets
Reduction Claimed0ReductionClaimed
Acquisition Indebtedness0AcquisitionIndebtedness
Adj Total FMV Of Unused Assets142675AdjTotalFMVOfUnusedAssets
Cash Deemed Charitable2140CashDeemedCharitable
Net Noncharitable Assets140535NetNoncharitableAssets
Minimum Investment Return7027MinimumInvestmentReturn

Distributable DistributableAmount

FieldValueIRS element (for citing)
Minimum Investment Return7027MinimumInvestmentReturn
Tax Based On Investment Income2TaxBasedOnInvestmentIncome
Total Tax2TotalTax
Distributable Amount Before Adj7025DistributableAmountBeforeAdj
Recoveries Qlfy Distributions0RecoveriesQlfyDistributions
Distributable Amount Before Ded7025DistributableAmountBeforeDed
Deduction Fr Distributable$0DeductionFrDistributableAmount
Distributable Amount As Adjusted7025DistributableAmountAsAdjusted

Qualifying Distributions QualifyingDistributions

FieldValueIRS element (for citing)
Expenses And Contributions21210ExpensesAndContributions
Program Related Investments Total0ProgramRelatedInvestmentsTotal
Qualifying Distributions21210QualifyingDistributions
One Pct Sect4940e Org Net Invst Incm2OnePctSect4940eOrgNetInvstIncm
Adj Qualifying Distributions21208AdjQualifyingDistributions

Undistributed Income UndistributedIncome

FieldValueIRS element (for citing)
Distributable Amount As Adjusted7025DistributableAmountAsAdjusted
Undistributed Income Prior Year6117UndistributedIncomePriorYear
Total For Prior Years0TotalForPriorYears
Total Excess Distri Carryover0TotalExcessDistriCarryover
Qualifying Distributions21210QualifyingDistributions
Applied To Year16117AppliedToYear1
Applied To Prior Years0AppliedToPriorYears
Treated As Distri From Corpus0TreatedAsDistriFromCorpus
Applied To Current Year7025AppliedToCurrentYear
Remaining Distri From Corpus8068RemainingDistriFromCorpus
Excess Distri Cyov App CY Corpus0ExcessDistriCyovAppCYCorpus
Excess Distri Cyov Applied CY0ExcessDistriCyovAppliedCY
Total Corpus8068TotalCorpus
Prior Year Undistributed Income0PriorYearUndistributedIncome
Prior Year Deficiency Or Tax0PriorYearDeficiencyOrTax
Taxable Amount10TaxableAmount1
Taxable Amount20TaxableAmount2
Undistributed Income CY0UndistributedIncomeCY
Distri From Corpus170b1 E Or4942g30DistriFromCorpus170b1EOr4942g3
Excess Distri Cyov From Year50ExcessDistriCyovFromYear5
Excess Distri Cyov To Next Year8068ExcessDistriCyovToNextYear
Excess From Current Year8068ExcessFromCurrentYear

Supplementary Information SupplementaryInformation

FieldValueIRS element (for citing)
Contributing ManagerKENNETH J LINGENFELTERContributingManager
Only Contributes To PreselectedXOnlyContributesToPreselected

Grant Or Contri Paid During Year GrantOrContriPaidDuringYear (10 entries)

Address Line1RecipientUSAddress/AddressLine1CityRecipientUSAddress/CityStateRecipientUSAddress/StateZIP CodeRecipientUSAddress/ZIPCodeRecipient RelationshipRecipientRelationshipRecipient Foundation StatusRecipientFoundationStatusPurpose Of Grant Or ContributionPurposeOfGrantOrContributionAmountAmount
NATIONAL AUDUBON SOCIETY
225 VARICK STREET 7TH FLOORNEW YORKNY10014N/APUBLIC CHARITYGENERAL SUPPORT$50
ELE'S PLACE
1145 WEST OAKLAND AVENUELANSINGMI48915N/APUBLIC CHARITYGENERAL SUPPORT$1,000
JUVENILE DIABETES RESEARCH FOUNDATION
24359 NORTHWESTERN HIGHWAYSOUTHFIELDMI48075N/APUBLIC CHARITYGENERAL SUPPORT$1,560
KNIGHTS OF COLUMBUS - FATHER KRAMER COUNCIL #2835
7400 BERNICECENTERLINEMI48015N/APUBLIC CHARITYGENERAL SUPPORT$50
LACASA
2895 WEST GRAND RIVER AVENUEHOWELLMI48843N/APUBLIC CHARITYGENERAL SUPPORT$1,000
THE BREAST CANCER RESEARCH FOUNDATION
60 EAST 56TH STREET 8TH FLOORNEW YORKNY10022N/APUBLIC CHARITYGENERAL SUPPORT$9,828
DETROIT INSTITUTE OF OPHTHALMOLOGY
15415 EAST JEFFERSON AVENUEGROSSE POINTE PARKMI48230N/APUBLIC CHARITYGENERAL SUPPORT$2,546
MCLAREN GREATER LANSING HEALTHCARE FOUNDATION
401 WEST GREENLAWNLANSINGMI48910N/APUBLIC CHARITYGENERAL SUPPORT$4,976
RIC GONZALES MEMORIAL FOUNDATION
29401 STEPHENSON HIGHWAYMADISON HEIGHTSMI48071N/APUBLIC CHARITYGENERAL SUPPORT$200
DOG AIDE
615 KINGSBURYDEARBORNMI48128N/APUBLIC CHARITYGENERAL SUPPORT$200
FieldValueIRS element (for citing)
Tot Grant Or Contri Paid During Year21410TotGrantOrContriPaidDuringYear
Tot Grant Or Contri Approved Future0TotGrantOrContriApprovedFuture

Analysis Income Producing Acty AnalysisIncomeProducingActy

Int On Savings And Temp Cash Invst IntOnSavingsAndTempCashInvst

FieldValueIRS element (for citing)
Exclusion Code14ExclusionCode
Exclusion$215ExclusionAmount

Subtotals Part XVIA SubtotalsPartXVIA

FieldValueIRS element (for citing)
Unrelated Business Income$0UnrelatedBusinessIncomeAmount
Exclusion$215ExclusionAmount
Related Or Exempt Function Income0RelatedOrExemptFunctionIncome
FieldValueIRS element (for citing)
Total Part XVIA215TotalPartXVIA

Trnsfr Tr Rln With Noncharitable EO TrnsfrTrRlnWithNoncharitableEO

FieldValueIRS element (for citing)
Trnsfr Of Cash To Noncharitable EO0TrnsfrOfCashToNoncharitableEO
Trnsfr Oth Assets Noncharitable EO0TrnsfrOthAssetsNoncharitableEO
Sales Or Exchanges Of Assets0SalesOrExchangesOfAssets
Purchase Assets Noncharitable EO0PurchaseAssetsNoncharitableEO
Rental Of Facilities Etc0RentalOfFacilitiesEtc
Reimbursement Arrangements0ReimbursementArrangements
Loans Or Loan Guarantees0LoansOrLoanGuarantees
Performance Of Services Etc0PerformanceOfServicesEtc
Sharing Of Facilities Etc0SharingOfFacilitiesEtc
Relationships Noncharitable E Os0RelationshipsNoncharitableEOs

Other Expenses Schedule OtherExpensesSchedule

Other Expenses OtherExpenses

FieldValueIRS element (for citing)
DescriptionFUNDRAISING EXPENSESDescription
Revenue And Expenses Per Books811RevenueAndExpensesPerBooks
Net Investment Income0NetInvestmentIncome
Disbursements Charitable Prps0DisbursementsCharitablePrps

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