JAN AND MITSUKO WINE AND ART EDUCATIONAL FOUNDATION: Form 990PF, tax year 2012

View the entire original 990 at ProPublica ↗

Organization
JAN AND MITSUKO WINE AND ART EDUCATIONAL FOUNDATION (EIN 26-3119986)
Tax period
2012-01-01 to 2012-12-31
Filed
2013-05-14
IRS object ID
201341349349102579
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)
Timestamp2013-05-14T17:01:53-05:00Timestamp
Tax Period End Date2012-12-31TaxPeriodEndDate

Preparer Firm PreparerFirm

FieldValueIRS element (for citing)
EIN263789391EIN

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1WILSON MARKLE STUCKEY HARDESTY & BOTTBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line1101 LARKSPUR LANDING CIR STE 200AddressLine1
CityLARKSPURCity
StateCAState
ZIP Code949391750ZIPCode
FieldValueIRS element (for citing)
Return Type990PFReturnType
Tax Period Begin Date2012-01-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN263119986EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1THE JAN AND MITSUKO WINE AND ARTBusinessNameLine1
Business Name Line2EDUCATIONAL FOUNDATIONBusinessNameLine2
FieldValueIRS element (for citing)
Name ControlJANMNameControl
Phone7077371407Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line11060 DUNAWEAL LANEAddressLine1
CityCALISTOGACity
StateCAState
ZIP Code94515ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameJAN SHREMName
TitlePRESIDENTTitle
Phone7077371407Phone
Date Signed2013-05-14DateSigned
Authorize Third Party1AuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
PTINP01406691PTIN
Phone4159251120Phone
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 EOY600839FMVAssetsEOY
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 Expnss3InterestOnSavingsRevAndExpnss
Interest On Savings Net Invst Incm3InterestOnSavingsNetInvstIncm
Interest On Savings Adj Net Incm3InterestOnSavingsAdjNetIncm
Dividends Rev And Expnss13988DividendsRevAndExpnss
Dividends Net Invst Incm13988DividendsNetInvstIncm
Dividends Adj Net Incm13988DividendsAdjNetIncm
Net Gain Sale Assets Rev And Expnss-134NetGainSaleAssetsRevAndExpnss
Gross Sales Price748288GrossSalesPrice
Capital Gain Net Incm Net Invst Incm0CapitalGainNetIncmNetInvstIncm
Total Revenue And Expenses13857TotalRevenueAndExpenses
Total Net Investment Income13991TotalNetInvestmentIncome
Total Adjusted Net Income13991TotalAdjustedNetIncome
Comp Ofcr Dir Trst Rev And Expnss0CompOfcrDirTrstRevAndExpnss
Comp Ofcr Dir Trst Net Invst Incm0CompOfcrDirTrstNetInvstIncm
Comp Ofcr Dir Trst Adj Net Incm0CompOfcrDirTrstAdjNetIncm
Comp Ofcr Dir Trst Dsbrs Chrtbl Prps0CompOfcrDirTrstDsbrsChrtblPrps
Legal Fees Rev And Expnss25670LegalFeesRevAndExpnss
Legal Fees Net Invst Incm0LegalFeesNetInvstIncm
Legal Fees Adj Net Incm0LegalFeesAdjNetIncm
Legal Fees Dsbrs Chrtbl Prps0LegalFeesDsbrsChrtblPrps
Accounting Fees Rev And Expnss7960AccountingFeesRevAndExpnss
Accounting Fees Net Invst Incm0AccountingFeesNetInvstIncm
Accounting Fees Adj Net Incm0AccountingFeesAdjNetIncm
Accounting Fees Dsbrs Chrtbl Prps0AccountingFeesDsbrsChrtblPrps
Taxes Rev And Expnss215TaxesRevAndExpnss
Taxes Net Invst Incm0TaxesNetInvstIncm
Taxes Adj Net Incm0TaxesAdjNetIncm
Taxes Dsbrs Chrtbl Prps0TaxesDsbrsChrtblPrps
Other Expenses Rev And Expnss3977OtherExpensesRevAndExpnss
Other Expenses Net Invst Incm3972OtherExpensesNetInvstIncm
Other Expenses Adj Net Incm3972OtherExpensesAdjNetIncm
Other Expenses Dsbrs Chrtbl Prps0OtherExpensesDsbrsChrtblPrps
Tot Opr Expenses Rev And Expnss37822TotOprExpensesRevAndExpnss
Tot Opr Expenses Net Invst Incm3972TotOprExpensesNetInvstIncm
Tot Opr Expenses Adj Net Incm3972TotOprExpensesAdjNetIncm
Tot Opr Expenses Dsbrs Chrtbl Prps0TotOprExpensesDsbrsChrtblPrps
Contri Gifts Paid Rev And Expnss747866ContriGiftsPaidRevAndExpnss
Contri Gifts Paid Dsbrs Chrtbl Prps747866ContriGiftsPaidDsbrsChrtblPrps
Total Expenses Rev And Expnss785688TotalExpensesRevAndExpnss
Total Expenses Net Invst Incm3972TotalExpensesNetInvstIncm
Total Expenses Adj Net Incm3972TotalExpensesAdjNetIncm
Total Expenses Dsbrs Chrtbl Prps747866TotalExpensesDsbrsChrtblPrps
Excess Of Revenue Over Expenses-771831ExcessOfRevenueOverExpenses
Net Investment Income10019NetInvestmentIncome
Adjusted Net Income10019AdjustedNetIncome

Balance Sheets BalanceSheets

FieldValueIRS element (for citing)
Cash BOY101774CashBOY
Cash EOY14513CashEOY
Cash EOYFMV14513CashEOYFMV
Investments Other BOY1257690InvestmentsOtherBOY
Investments Other EOY573120InvestmentsOtherEOY
Investments Other EOYFMV586326InvestmentsOtherEOYFMV
Total Assets BOY1359464TotalAssetsBOY
Total Assets EOY587633TotalAssetsEOY
Total Assets EOYFMV600839TotalAssetsEOYFMV
Total Liabilities BOY0TotalLiabilitiesBOY
Total Liabilities EOY0TotalLiabilitiesEOY
Org That Follow SFAS117XOrgThatFollowSFAS117
Unrestricted BOY1359464UnrestrictedBOY
Unrestricted EOY587633UnrestrictedEOY
Total Net Assets BOY1359464TotalNetAssetsBOY
Total Net Assets EOY587633TotalNetAssetsEOY
Total Liabilities Net Assets BOY1359464TotalLiabilitiesNetAssetsBOY
Total Liabilities Net Assets EOY587633TotalLiabilitiesNetAssetsEOY

Changes In Net Assets Fund Balances ChangesInNetAssetsFundBalances

FieldValueIRS element (for citing)
Total Net Assets Fund Balances BOY1359464TotalNetAssetsFundBalancesBOY
Excess Of Revenue Over Expenses-771831ExcessOfRevenueOverExpenses
Other Increases0OtherIncreases
Subtotal587633Subtotal
Other Decreases0OtherDecreases
Total Net Assets Fund Balances EOY587633TotalNetAssetsFundBalancesEOY

Capital Gains And Losses CapitalGainsAndLosses

Capital Gains And Losses Info CapitalGainsAndLossesInfo (3 entries)

Description Of AssetDescriptionOfAssetGross Sales PriceGrossSalesPriceCost Or Other BasisCostOrOtherBasisGain Or LossGainOrLossGains Minus Excess Or LossesGainsMinusExcessOrLossesHow AcquiredHowAcquired
SEE ATTACHED REALIZED GAINS SCHEDULE65249564880836873687
SEE ATTACHED REALIZED GAINS SCHEDULE9195099614-7664-7664
CAPITAL GAINS DIVIDENDS384338433843P
FieldValueIRS element (for citing)
Capital Gain Net Income-134CapitalGainNetIncome
Net Short Term Capital Gain Or Loss3687NetShortTermCapitalGainOrLoss

Qlfy Und Sect4940e For Reduced Tax QlfyUndSect4940eForReducedTax

FieldValueIRS element (for citing)
Liable For4942 Tax0LiableFor4942Tax
Qualifying Distributions Year1342834QualifyingDistributionsYear1
Noncharitable Assets Year11269846NoncharitableAssetsYear1
Distribution Ratio Year10.269981DistributionRatioYear1
Qualifying Distributions Year20QualifyingDistributionsYear2
Noncharitable Assets Year20NoncharitableAssetsYear2
Distribution Ratio Year20.000000DistributionRatioYear2
Qualifying Distributions Year30QualifyingDistributionsYear3
Noncharitable Assets Year30NoncharitableAssetsYear3
Distribution Ratio Year30.000000DistributionRatioYear3
Qualifying Distributions Year40QualifyingDistributionsYear4
Noncharitable Assets Year40NoncharitableAssetsYear4
Distribution Ratio Year40.000000DistributionRatioYear4
Total Distribution Ratio0.269981TotalDistributionRatio
Average Distribution Ratio0.067495AverageDistributionRatio
Net Noncharitable Assets763174NetNoncharitableAssets
Adjusted Noncharitable Assets51510AdjustedNoncharitableAssets
One Percent Net Investment Income100OnePercentNetInvestmentIncome
Adj Nonchrtbl Assets And One51610AdjNonchrtblAssetsAndOnePct
Qualifying Distributions747866QualifyingDistributions

Excise Tax Based On Investment Incm ExciseTaxBasedOnInvestmentIncm

FieldValueIRS element (for citing)
Domestic Org Meeting Sect4940eXDomesticOrgMeetingSect4940e
Investment Income Excise Tax100InvestmentIncomeExciseTax
Tax Under Section5110TaxUnderSection511
Subtotal100Subtotal
Subtitle A Tax0SubtitleATax
Tax Based On Investment Income100TaxBasedOnInvestmentIncome
Total Credits And Payments0TotalCreditsAndPayments
Tax Due100TaxDue

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 WithCAStatesFiledWith
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 Business Name BooksInCareOfBusinessName

FieldValueIRS element (for citing)
Business Name Line1DONALD WILSONBusinessNameLine1
FieldValueIRS element (for citing)
Books In Care Of Phone Number4159251120BooksInCareOfPhoneNumber

Books In Care Of US Address BooksInCareOfUSAddress

FieldValueIRS element (for citing)
Address Line1C/O WILSON MARKLE STUCKEY HARDESTYAddressLine1
Address Line2BOTTAddressLine2
CityLARKSPURCity
StateCAState
ZIP Code94939ZIPCode
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 (2 entries)

Address Line1USAddress/AddressLine1CityUSAddress/CityStateUSAddress/StateZIP CodeUSAddress/ZIPCodeTitleTitleAvg Hours Per Wk Devoted To PositionAvgHoursPerWkDevotedToPositionCompensationCompensationContri To Empl Benefit Plans EtcContriToEmplBenefitPlansEtcExpense Account Other AllowancesExpenseAccountOtherAllowances
JAN SHREM
1060 DUNAWEAL LANECALISTOGACA94515PRESIDENT0.25000
MARC COHEN
1060 DUNAWEAL LANECALISTOGACA94515SECRETARY0.10000
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

Summary Of Direct Charitable Acty SummaryOfDirectCharitableActy

FieldValueIRS element (for citing)
Description1SUPPORT WINE AND ART EDUCATIONDescription1
Expenses10Expenses1

Sum Of Program Related Investments SumOfProgramRelatedInvestments

FieldValueIRS element (for citing)
Total0Total

Minimum Investment Return MinimumInvestmentReturn

FieldValueIRS element (for citing)
Avg Monthly FMV Of Securities751889AvgMonthlyFMVOfSecurities
Avg Monthly Cash Balances22907AvgMonthlyCashBalances
FMV All Other Noncharitable Assets0FMVAllOtherNoncharitableAssets
Total FMV Of Unused Assets774796TotalFMVOfUnusedAssets
Reduction Claimed0ReductionClaimed
Acquisition Indebtedness0AcquisitionIndebtedness
Adj Total FMV Of Unused Assets774796AdjTotalFMVOfUnusedAssets
Cash Deemed Charitable11622CashDeemedCharitable
Net Noncharitable Assets763174NetNoncharitableAssets
Minimum Investment Return38159MinimumInvestmentReturn

Distributable DistributableAmount

FieldValueIRS element (for citing)
Minimum Investment Return38159MinimumInvestmentReturn
Tax Based On Investment Income100TaxBasedOnInvestmentIncome
Total Tax100TotalTax
Distributable Amount Before Adj38059DistributableAmountBeforeAdj
Recoveries Qlfy Distributions0RecoveriesQlfyDistributions
Distributable Amount Before Ded38059DistributableAmountBeforeDed
Deduction Fr Distributable$0DeductionFrDistributableAmount
Distributable Amount As Adjusted38059DistributableAmountAsAdjusted

Qualifying Distributions QualifyingDistributions

FieldValueIRS element (for citing)
Expenses And Contributions747866ExpensesAndContributions
Program Related Investments Total0ProgramRelatedInvestmentsTotal
Qualifying Distributions747866QualifyingDistributions
One Pct Sect4940e Org Net Invst Incm100OnePctSect4940eOrgNetInvstIncm
Adj Qualifying Distributions747766AdjQualifyingDistributions

Undistributed Income UndistributedIncome

FieldValueIRS element (for citing)
Distributable Amount As Adjusted38059DistributableAmountAsAdjusted
Undistributed Income Prior Year0UndistributedIncomePriorYear
Total For Prior Years0TotalForPriorYears
Excess Distri Carryover Year1289318ExcessDistriCarryoverYear1
Total Excess Distri Carryover289318TotalExcessDistriCarryover
Qualifying Distributions747866QualifyingDistributions
Applied To Year10AppliedToYear1
Applied To Prior Years0AppliedToPriorYears
Treated As Distri From Corpus0TreatedAsDistriFromCorpus
Applied To Current Year38059AppliedToCurrentYear
Remaining Distri From Corpus709807RemainingDistriFromCorpus
Excess Distri Cyov App CY Corpus0ExcessDistriCyovAppCYCorpus
Excess Distri Cyov Applied CY0ExcessDistriCyovAppliedCY
Total Corpus999125TotalCorpus
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 Year999125ExcessDistriCyovToNextYear
Excess From Year1289318ExcessFromYear1
Excess From Current Year709807ExcessFromCurrentYear

Supplementary Information SupplementaryInformation

FieldValueIRS element (for citing)
Contributing ManagerJAN SHREMContributingManager
Only Contributes To PreselectedXOnlyContributesToPreselected

Grant Or Contri Paid During Year GrantOrContriPaidDuringYear (6 entries)

Address Line1RecipientUSAddress/AddressLine1CityRecipientUSAddress/CityStateRecipientUSAddress/StateZIP CodeRecipientUSAddress/ZIPCodeRecipient RelationshipRecipientRelationshipRecipient Foundation StatusRecipientFoundationStatusPurpose Of Grant Or ContributionPurposeOfGrantOrContributionAmountAmount
FESTIVAL DE SOLENAPA 2012
1556 1ST STNAPACA94559NONE501(C)(3)SUPPORT ART EDUCATION$250,000
PALAZZO STROZZI FOUNDATION
10 EAST 53RD STREET30TH FLNEW YORKNY10022NONE501(C)(3)SUPPORT ART EDUCATION$198,000
MUSIC IN THE VINEYARDS 2012
PO BOX 6297NAPACA94581NONE501(C)(3)SUPPORT MUSIC AND WINE EDUCATION$10,000
ARTFUL THINKERS INC
767 THIRD AVENEW YORKNY10017NONE501(C)(3)SUPPORT ART EDUCATION$25,000
SAN FRANCISCO MUSEUM OF MODERN ART
151 THIRD STSAN FRANCISCOCA94103NONE501(C)(3)SUPPORT ART EDUCATION$98,200
GREEN MUSIC CENTERSONOMA STATE UNIVERSITY
1801 EAST COTATI AVENUEROHNERT PARKCA94928NONE501(C)(3)GREEN MUSIC CENTER$166,666
FieldValueIRS element (for citing)
Tot Grant Or Contri Paid During Year747866TotGrantOrContriPaidDuringYear
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$3ExclusionAmount

Dividends And Int From Sec Part VII DividendsAndIntFromSecPartVII

FieldValueIRS element (for citing)
Exclusion Code14ExclusionCode
Exclusion$13,988ExclusionAmount

Gain Sales Assets Oth Than Invntry GainSalesAssetsOthThanInvntry

FieldValueIRS element (for citing)
Exclusion Code18ExclusionCode
Exclusion-$134ExclusionAmount

Subtotals Part XVIA SubtotalsPartXVIA

FieldValueIRS element (for citing)
Unrelated Business Income$0UnrelatedBusinessIncomeAmount
Exclusion$13,857ExclusionAmount
Related Or Exempt Function Income0RelatedOrExemptFunctionIncome
FieldValueIRS element (for citing)
Total Part XVIA13857TotalPartXVIA

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

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees AccountingFees

FieldValueIRS element (for citing)
CategoryACCOUNTING FEESCategory
Amount$7,960Amount
Net Investment Income0NetInvestmentIncome
Adjusted Net Income0AdjustedNetIncome
Disbursements Charitable Prps0DisbursementsCharitablePrps

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOther

FieldValueIRS element (for citing)
Category Or ItemMUTUAL FUNDSCategoryOrItem
Listed At Cost Or FMVAT COSTListedAtCostOrFMV
Book Value573120BookValue
EOYFMV586326EOYFMV

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFees

FieldValueIRS element (for citing)
CategoryLEGAL FEESCategory
Amount$25,670Amount
Net Investment Income0NetInvestmentIncome
Adjusted Net Income0AdjustedNetIncome
Disbursements Charitable Prps0DisbursementsCharitablePrps

Other Expenses Schedule OtherExpensesSchedule

Other Expenses OtherExpenses (2 entries)

DescriptionDescriptionRevenue And Expenses Per BooksRevenueAndExpensesPerBooksNet Investment IncomeNetInvestmentIncomeAdjusted Net IncomeAdjustedNetIncomeDisbursements Charitable PrpsDisbursementsCharitablePrps
INVESTMENT MANAGEMENT FEES3972397239720
MISCELLANEOUS5000

Taxes Schedule TaxesSchedule

Taxes Taxes

FieldValueIRS element (for citing)
CategoryFOREIGN TAXES PAIDCategory
Amount$215Amount
Net Investment Income0NetInvestmentIncome
Adjusted Net Income0AdjustedNetIncome
Disbursements Charitable Prps0DisbursementsCharitablePrps

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