SHEPARD FAMILY PRIVATE FOUNDATION: Form 990PF, tax year 2012

View the entire original 990 at ProPublica ↗

Organization
SHEPARD FAMILY PRIVATE FOUNDATION (EIN 52-2135634)
Tax period
2012-01-01 to 2012-12-31
Filed
2013-07-17
IRS object ID
201341989349100314
Schema version
2012v2.0
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)
Timestamp2013-07-17T14:46:34-07:00Timestamp
Tax Period End Date2012-12-31TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1NEUMAN & ASSOCIATES LLCBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line1575 S CHARLES ST STE 402AddressLine1
CityBALTIMORECity
StateMDState
ZIP Code212012484ZIPCode
FieldValueIRS element (for citing)
Return Type990PFReturnType
Tax Period Begin Date2012-01-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN522135634EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1The Shepard Family Private FoundationBusinessNameLine1
Business Name Line2co DLA Piper - MS HellauerBusinessNameLine2
FieldValueIRS element (for citing)
Name ControlSHEPNameControl
Phone4105804172Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line16225 Smith AvenueAddressLine1
CityBaltimoreCity
StateMDState
ZIP Code21209ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameMS HellauerName
TitleTrusteeTitle
Date Signed2013-07-17DateSigned
Authorize Third PartytrueAuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameRicka E NeumanName
PTINP00631167PTIN
Phone4106596200Phone
FieldValueIRS element (for citing)
Tax Year2012TaxYear
Build TS2016-02-24 21:20:13ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Exempt PFXExemptPF
FMV Assets EOY374546FMVAssetsEOY
Method Of Accounting CashXMethodOfAccountingCash

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Not Required To Attach Schedule BXNotRequiredToAttachScheduleB
Dividends Rev And Expnss7975DividendsRevAndExpnss
Dividends Net Invst Incm7975DividendsNetInvstIncm
Net Gain Sale Assets Rev And Expnss1NetGainSaleAssetsRevAndExpnss
Gross Sales Price4GrossSalesPrice
Capital Gain Net Incm Net Invst Incm1CapitalGainNetIncmNetInvstIncm
Total Revenue And Expenses7976TotalRevenueAndExpenses
Total Net Investment Income7976TotalNetInvestmentIncome
Legal Fees Rev And Expnss1485LegalFeesRevAndExpnss
Legal Fees Dsbrs Chrtbl Prps1485LegalFeesDsbrsChrtblPrps
Other Prof Fees Rev And Expnss1534OtherProfFeesRevAndExpnss
Other Prof Fees Net Invst Incm1534OtherProfFeesNetInvstIncm
Tot Opr Expenses Rev And Expnss3019TotOprExpensesRevAndExpnss
Tot Opr Expenses Net Invst Incm1534TotOprExpensesNetInvstIncm
Tot Opr Expenses Dsbrs Chrtbl Prps1485TotOprExpensesDsbrsChrtblPrps
Contri Gifts Paid Rev And Expnss49000ContriGiftsPaidRevAndExpnss
Contri Gifts Paid Dsbrs Chrtbl Prps49000ContriGiftsPaidDsbrsChrtblPrps
Total Expenses Rev And Expnss52019TotalExpensesRevAndExpnss
Total Expenses Net Invst Incm1534TotalExpensesNetInvstIncm
Total Expenses Dsbrs Chrtbl Prps50485TotalExpensesDsbrsChrtblPrps
Excess Of Revenue Over Expenses-44043ExcessOfRevenueOverExpenses
Net Investment Income6442NetInvestmentIncome

Balance Sheets BalanceSheets

FieldValueIRS element (for citing)
Savings And Temp Cash Invst BOY59993SavingsAndTempCashInvstBOY
Savings And Temp Cash Invst EOY11173SavingsAndTempCashInvstEOY
Savings And Temp Cash Invst EOYFMV11173SavingsAndTempCashInvstEOYFMV
Accounts Receivable BOY3AccountsReceivableBOY
Investments Corp Stock BOY155210InvestmentsCorpStockBOY
Investments Corp Stock EOY159990InvestmentsCorpStockEOY
Investments Corp Stock EOYFMV363373InvestmentsCorpStockEOYFMV
Total Assets BOY215206TotalAssetsBOY
Total Assets EOY171163TotalAssetsEOY
Total Assets EOYFMV374546TotalAssetsEOYFMV
Total Liabilities EOY0TotalLiabilitiesEOY
Org That Do Not Follow SFAS117XOrgThatDoNotFollowSFAS117
Retained Earnings BOY215206RetainedEarningsBOY
Retained Earnings EOY171163RetainedEarningsEOY
Total Net Assets BOY215206TotalNetAssetsBOY
Total Net Assets EOY171163TotalNetAssetsEOY
Total Liabilities Net Assets BOY215206TotalLiabilitiesNetAssetsBOY
Total Liabilities Net Assets EOY171163TotalLiabilitiesNetAssetsEOY

Changes In Net Assets Fund Balances ChangesInNetAssetsFundBalances

FieldValueIRS element (for citing)
Total Net Assets Fund Balances BOY215206TotalNetAssetsFundBalancesBOY
Excess Of Revenue Over Expenses-44043ExcessOfRevenueOverExpenses
Subtotal171163Subtotal
Total Net Assets Fund Balances EOY171163TotalNetAssetsFundBalancesEOY

Capital Gains And Losses CapitalGainsAndLosses

Capital Gains And Losses Info CapitalGainsAndLossesInfo

FieldValueIRS element (for citing)
Description Of Asset.788 Aegon NVDescriptionOfAsset
How AcquiredPHowAcquired
Date Acquired1993-06-23DateAcquired
Date Sold2012-06-18DateSold
Gross Sales Price4GrossSalesPrice
Cost Or Other Basis3CostOrOtherBasis
Gain Or Loss1GainOrLoss
Gains Minus Excess Or Losses1GainsMinusExcessOrLosses
FieldValueIRS element (for citing)
Capital Gain Net Income1CapitalGainNetIncome

Qlfy Und Sect4940e For Reduced Tax QlfyUndSect4940eForReducedTax

FieldValueIRS element (for citing)
Liable For4942 TaxfalseLiableFor4942Tax
Qualifying Distributions Year129500QualifyingDistributionsYear1
Noncharitable Assets Year1266834NoncharitableAssetsYear1
Distribution Ratio Year10.11056DistributionRatioYear1
Qualifying Distributions Year213500QualifyingDistributionsYear2
Noncharitable Assets Year2160994NoncharitableAssetsYear2
Distribution Ratio Year20.08385DistributionRatioYear2
Qualifying Distributions Year366114QualifyingDistributionsYear3
Noncharitable Assets Year3187691NoncharitableAssetsYear3
Distribution Ratio Year30.35225DistributionRatioYear3
Qualifying Distributions Year449847QualifyingDistributionsYear4
Noncharitable Assets Year4337970NoncharitableAssetsYear4
Distribution Ratio Year40.14749DistributionRatioYear4
Qualifying Distributions Year547590QualifyingDistributionsYear5
Noncharitable Assets Year5465557NoncharitableAssetsYear5
Distribution Ratio Year50.10222DistributionRatioYear5
Total Distribution Ratio0.79637TotalDistributionRatio
Average Distribution Ratio0.15927AverageDistributionRatio
Net Noncharitable Assets378628NetNoncharitableAssets
Adjusted Noncharitable Assets60306AdjustedNoncharitableAssets
One Percent Net Investment Income64OnePercentNetInvestmentIncome
Adj Nonchrtbl Assets And One60370AdjNonchrtblAssetsAndOnePct
Qualifying Distributions50485QualifyingDistributions

Excise Tax Based On Investment Incm ExciseTaxBasedOnInvestmentIncm

FieldValueIRS element (for citing)
Investment Income Excise Tax129InvestmentIncomeExciseTax
Subtotal129Subtotal
Tax Based On Investment Income129TaxBasedOnInvestmentIncome
Est Tax Payments And Overpayment389EstTaxPaymentsAndOverpayment
Total Credits And Payments389TotalCreditsAndPayments
Overpayment260Overpayment
Amount Credited To Next Year260AmountCreditedToNextYear

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
Form990 T FiledfalseForm990TFiled
Termination EtcfalseTerminationEtc
Requirements Of Sect508etrueRequirementsOfSect508e
At Least5000 In AssetstrueAtLeast5000InAssets
States Filed WithMDStatesFiledWith
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 Business Name BooksInCareOfBusinessName

FieldValueIRS element (for citing)
Business Name Line1PNCBusinessNameLine1
FieldValueIRS element (for citing)
Books In Care Of Phone Number4102375653BooksInCareOfPhoneNumber

Books In Care Of US Address BooksInCareOfUSAddress

FieldValueIRS element (for citing)
Address Line1Two Hopkins PlazaAddressLine1
CityBaltimoreCity
StateMDState
ZIP Code212012930ZIPCode
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
Acts Fail To Qualify As ExceptionsfalseActsFailToQualifyAsExceptions
Uncorrected Prior ActsfalseUncorrectedPriorActs
Undistributed Income Prior YearsfalseUndistributedIncomePriorYears
Undistr Income4942a2 Not AppliedfalseUndistrIncome4942a2NotApplied
Business HoldingsfalseBusinessHoldings
Excess Business HoldingsfalseExcessBusinessHoldings
Jeopardy InvestmentsfalseJeopardyInvestments
Uncorrected Jeopardy InvestmentsfalseUncorrectedJeopardyInvestments
Influence LegislationfalseInfluenceLegislation
Influence ElectionfalseInfluenceElection
Grants To IndividualsfalseGrantsToIndividuals
Grants To OrganizationsfalseGrantsToOrganizations
Noncharitable PurposefalseNoncharitablePurpose
Tr Fail To Qualify As ExceptionsfalseTrFailToQualifyAsExceptions
Maint Expend ResponsibilityfalseMaintExpendResponsibility
Rcv Funds To Pay Prsnl Bnft ContractfalseRcvFundsToPayPrsnlBnftContract
Pay Premiums Prsnl Bnft ContractfalsePayPremiumsPrsnlBnftContract
Prohibited Tax Shelter TransactnfalseProhibitedTaxShelterTransactn
Proceeds Or Net IncomefalseProceedsOrNetIncome

Ofcr Dir Trustees Key Employee Info OfcrDirTrusteesKeyEmployeeInfo

Ofcr Dir Trustees Or Key Employee OfcrDirTrusteesOrKeyEmployee

FieldValueIRS element (for citing)
Person NameMarianne Schmitt HellauerPersonName

US Address USAddress

FieldValueIRS element (for citing)
Address Line16225 Smith AvenueAddressLine1
CityBaltimoreCity
StateMDState
ZIP Code212093600ZIPCode
FieldValueIRS element (for citing)
TitleTrusteeTitle
Avg Hours Per Wk Devoted To Position1.00AvgHoursPerWkDevotedToPosition
Compensation0Compensation
FieldValueIRS element (for citing)
Comp Of Highest Paid Empl NONENONECompOfHighestPaidEmplNONE
Comp Of Hghst Paid Cntrct NONENONECompOfHghstPaidCntrctNONE

Minimum Investment Return MinimumInvestmentReturn

FieldValueIRS element (for citing)
Avg Monthly FMV Of Securities349923AvgMonthlyFMVOfSecurities
Avg Monthly Cash Balances34471AvgMonthlyCashBalances
FMV All Other Noncharitable Assets0FMVAllOtherNoncharitableAssets
Total FMV Of Unused Assets384394TotalFMVOfUnusedAssets
Reduction Claimed0ReductionClaimed
Adj Total FMV Of Unused Assets384394AdjTotalFMVOfUnusedAssets
Cash Deemed Charitable5766CashDeemedCharitable
Net Noncharitable Assets378628NetNoncharitableAssets
Minimum Investment Return18931MinimumInvestmentReturn

Distributable DistributableAmount

FieldValueIRS element (for citing)
Minimum Investment Return18931MinimumInvestmentReturn
Tax Based On Investment Income129TaxBasedOnInvestmentIncome
Total Tax129TotalTax
Distributable Amount Before Adj18802DistributableAmountBeforeAdj
Distributable Amount Before Ded18802DistributableAmountBeforeDed
Distributable Amount As Adjusted18802DistributableAmountAsAdjusted

Qualifying Distributions QualifyingDistributions

FieldValueIRS element (for citing)
Expenses And Contributions50485ExpensesAndContributions
Qualifying Distributions50485QualifyingDistributions
Adj Qualifying Distributions50485AdjQualifyingDistributions

Undistributed Income UndistributedIncome

FieldValueIRS element (for citing)
Distributable Amount As Adjusted18802DistributableAmountAsAdjusted
Excess Distri Carryover Year524794ExcessDistriCarryoverYear5
Excess Distri Carryover Year433254ExcessDistriCarryoverYear4
Excess Distri Carryover Year356749ExcessDistriCarryoverYear3
Excess Distri Carryover Year25470ExcessDistriCarryoverYear2
Excess Distri Carryover Year116166ExcessDistriCarryoverYear1
Total Excess Distri Carryover136433TotalExcessDistriCarryover
Qualifying Distributions50485QualifyingDistributions
Treated As Distri From Corpus0TreatedAsDistriFromCorpus
Applied To Current Year18802AppliedToCurrentYear
Remaining Distri From Corpus31683RemainingDistriFromCorpus
Total Corpus168116TotalCorpus
Undistributed Income CY0UndistributedIncomeCY
Excess Distri Cyov From Year524794ExcessDistriCyovFromYear5
Excess Distri Cyov To Next Year143322ExcessDistriCyovToNextYear
Excess From Year433254ExcessFromYear4
Excess From Year356749ExcessFromYear3
Excess From Year25470ExcessFromYear2
Excess From Year116166ExcessFromYear1
Excess From Current Year31683ExcessFromCurrentYear

Supplementary Information SupplementaryInformation

FieldValueIRS element (for citing)
Only Contributes To PreselectedXOnlyContributesToPreselected

Grant Or Contri Paid During Year GrantOrContriPaidDuringYear (7 entries)

Address Line1RecipientUSAddress/AddressLine1CityRecipientUSAddress/CityStateRecipientUSAddress/StateZIP CodeRecipientUSAddress/ZIPCodeRecipient RelationshipRecipientRelationshipRecipient Foundation StatusRecipientFoundationStatusPurpose Of Grant Or ContributionPurposeOfGrantOrContributionAmountAmount
Parati Competitive Rowing
111 Wind Ridge CircleThe WoodlandsTX77381N/A501(c)(3)General Support$5,000
United Way of MD
100 South Charles Street 5th FloorBaltimoreMD21201N/APublicGeneral support$5,000
St James Academy
3100 Monkton RoadMonktonMD21111N/AExemptGeneral Support$2,000
St Paul's School for Girls
11232 Falls RoadLuthervilleTimoniumMD21093N/AExemptGeneral Support$2,000
St Paul's School
11152 Falls RoadLuthervilleTimoniumMD21022N/AExemptGeneral Support$5,000
Texas Public Policy Foundation
900 Congress Ave 400AustinTX78701N/A501(c)(3)General Support$5,000
American Junior Golf Association
1980 Sports Club DriveBraseltonGA30517N/A501(c)(3)General Support$25,000
FieldValueIRS element (for citing)
Tot Grant Or Contri Paid During Year49000TotGrantOrContriPaidDuringYear

Analysis Income Producing Acty AnalysisIncomeProducingActy

Dividends And Int From Sec Part VII DividendsAndIntFromSecPartVII

FieldValueIRS element (for citing)
Exclusion Code14ExclusionCode
Exclusion$7,975ExclusionAmount

Gain Sales Assets Oth Than Invntry GainSalesAssetsOthThanInvntry

FieldValueIRS element (for citing)
Exclusion Code18ExclusionCode
Exclusion$1ExclusionAmount

Subtotals Part XVIA SubtotalsPartXVIA

FieldValueIRS element (for citing)
Exclusion$7,976ExclusionAmount
FieldValueIRS element (for citing)
Total Part XVIA7976TotalPartXVIA

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

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corp Stock InvestmentsCorpStock (9 entries)

Name Of StockNameOfStockEOY Book ValueEOYBookValueEOYFMVEOYFMV
WMI Hldgs Corp36782
Ross Stores Inc42476162270
Rockwell Automation Inc1049920998
Abbott Labs898619650
Anadarko Petro Corp1067126009
Archer Daniels Midland Co620810956
Apache Corp12834946
Aegon NV76188118535
Washington Mutual17

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFees

FieldValueIRS element (for citing)
CategoryDLA PiperCategory
Amount$1,485Amount
Net Investment Income0NetInvestmentIncome
Adjusted Net Income0AdjustedNetIncome
Disbursements Charitable Prps1485DisbursementsCharitablePrps

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees OtherProfessionalFees

FieldValueIRS element (for citing)
CategoryInvestment FeesCategory
Amount$1,534Amount
Net Investment Income1534NetInvestmentIncome
Adjusted Net Income0AdjustedNetIncome
Disbursements Charitable Prps0DisbursementsCharitablePrps

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