CHADWICK-LOHER FOUNDATION: Form 990PF, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- CHADWICK-LOHER FOUNDATION (EIN 52-2390635)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-11-07
- IRS object ID
- 201343119349100704
- 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
- Form 990-PF
- Accounting Fees Schedule
- Distribution From Corpus Election
- General Explanation Attachment
- Investments Other Schedule2
- Other Decreases Schedule
- Other Expenses Schedule
- Other Income Schedule2
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-11-07T09:02:41-06:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 390758449 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WIPFLI LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7601 FRANCE AVENUE S 400 | AddressLine1 |
| City | MINNEAPOLIS | City |
| State | MN | State |
| ZIP Code | 55435 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnType |
| Tax Period Begin Date | 2012-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 522390635 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHADWICK-LOHER FOUNDATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | CHAD | NameControl |
| Phone | 6123397151 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 80 SOUTH EIGHTH STREET 1800 IDS | AddressLine1 |
| Address Line2 | CENTER | AddressLine2 |
| City | MINNEAPOLIS | City |
| State | MN | State |
| ZIP Code | 55402 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JAMES M KARGES | Name |
| Title | ASST SEC/ASST TREAS | Title |
| Phone | 6123397151 | Phone |
| Date Signed | 2013-11-07 | DateSigned |
| Authorize Third Party | 0 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | LORI HUME | Name |
| PTIN | P01263847 | PTIN |
| Phone | 9525483400 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exempt PF | X | ExemptPF |
| FMV Assets EOY | 8761637 | FMVAssetsEOY |
| Method Of Accounting Cash | X | MethodOfAccountingCash |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Received Rev And Expnss | 0 | ContriReceivedRevAndExpnss |
| Not Required To Attach Schedule B | X | NotRequiredToAttachScheduleB |
| Interest On Savings Rev And Expnss | 22600 | InterestOnSavingsRevAndExpnss |
| Interest On Savings Net Invst Incm | 22600 | InterestOnSavingsNetInvstIncm |
| Dividends Rev And Expnss | 98664 | DividendsRevAndExpnss |
| Dividends Net Invst Incm | 98664 | DividendsNetInvstIncm |
| Net Gain Sale Assets Rev And Expnss | 56768 | NetGainSaleAssetsRevAndExpnss |
| Capital Gain Net Incm Net Invst Incm | 56768 | CapitalGainNetIncmNetInvstIncm |
| Other Income Rev And Expnss | 81006 | OtherIncomeRevAndExpnss |
| Other Income Net Invst Incm | 81006 | OtherIncomeNetInvstIncm |
| Total Revenue And Expenses | 259038 | TotalRevenueAndExpenses |
| Total Net Investment Income | 259038 | TotalNetInvestmentIncome |
| Comp Ofcr Dir Trst Rev And Expnss | 0 | CompOfcrDirTrstRevAndExpnss |
| Comp Ofcr Dir Trst Net Invst Incm | 0 | CompOfcrDirTrstNetInvstIncm |
| Comp Ofcr Dir Trst Dsbrs Chrtbl Prps | 0 | CompOfcrDirTrstDsbrsChrtblPrps |
| Accounting Fees Rev And Expnss | 18660 | AccountingFeesRevAndExpnss |
| Accounting Fees Net Invst Incm | 9330 | AccountingFeesNetInvstIncm |
| Accounting Fees Dsbrs Chrtbl Prps | 9330 | AccountingFeesDsbrsChrtblPrps |
| Interest Rev And Expnss | 3978 | InterestRevAndExpnss |
| Interest Net Invst Incm | 3978 | InterestNetInvstIncm |
| Interest Dsbrs Chrtbl Prps | 0 | InterestDsbrsChrtblPrps |
| Taxes Rev And Expnss | 5157 | TaxesRevAndExpnss |
| Taxes Net Invst Incm | 3557 | TaxesNetInvstIncm |
| Taxes Dsbrs Chrtbl Prps | 0 | TaxesDsbrsChrtblPrps |
| Other Expenses Rev And Expnss | 87325 | OtherExpensesRevAndExpnss |
| Other Expenses Net Invst Incm | 87300 | OtherExpensesNetInvstIncm |
| Other Expenses Dsbrs Chrtbl Prps | 25 | OtherExpensesDsbrsChrtblPrps |
| Tot Opr Expenses Rev And Expnss | 115120 | TotOprExpensesRevAndExpnss |
| Tot Opr Expenses Net Invst Incm | 104165 | TotOprExpensesNetInvstIncm |
| Tot Opr Expenses Dsbrs Chrtbl Prps | 9355 | TotOprExpensesDsbrsChrtblPrps |
| Contri Gifts Paid Rev And Expnss | 360428 | ContriGiftsPaidRevAndExpnss |
| Contri Gifts Paid Dsbrs Chrtbl Prps | 360428 | ContriGiftsPaidDsbrsChrtblPrps |
| Total Expenses Rev And Expnss | 475548 | TotalExpensesRevAndExpnss |
| Total Expenses Net Invst Incm | 104165 | TotalExpensesNetInvstIncm |
| Total Expenses Dsbrs Chrtbl Prps | 369783 | TotalExpensesDsbrsChrtblPrps |
| Excess Of Revenue Over Expenses | -216510 | ExcessOfRevenueOverExpenses |
| Net Investment Income | 154873 | NetInvestmentIncome |
Balance Sheets BalanceSheets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | 11000 | CashBOY |
| Cash EOY | 272 | CashEOY |
| Cash EOYFMV | 272 | CashEOYFMV |
| Savings And Temp Cash Invst BOY | 125530 | SavingsAndTempCashInvstBOY |
| Savings And Temp Cash Invst EOY | 70183 | SavingsAndTempCashInvstEOY |
| Savings And Temp Cash Invst EOYFMV | 70183 | SavingsAndTempCashInvstEOYFMV |
| Investments Other BOY | 7373907 | InvestmentsOtherBOY |
| Investments Other EOY | 7223350 | InvestmentsOtherEOY |
| Investments Other EOYFMV | 8691182 | InvestmentsOtherEOYFMV |
| Total Assets BOY | 7510437 | TotalAssetsBOY |
| Total Assets EOY | 7293805 | TotalAssetsEOY |
| Total Assets EOYFMV | 8761637 | TotalAssetsEOYFMV |
| Total Liabilities BOY | 0 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 0 | TotalLiabilitiesEOY |
| Org That Do Not Follow SFAS117 | X | OrgThatDoNotFollowSFAS117 |
| Capital Stock BOY | 0 | CapitalStockBOY |
| Capital Stock EOY | 0 | CapitalStockEOY |
| Paid In Or Capital Surplus BOY | 0 | PaidInOrCapitalSurplusBOY |
| Paid In Or Capital Surplus EOY | 0 | PaidInOrCapitalSurplusEOY |
| Retained Earnings BOY | 7510437 | RetainedEarningsBOY |
| Retained Earnings EOY | 7293805 | RetainedEarningsEOY |
| Total Net Assets BOY | 7510437 | TotalNetAssetsBOY |
| Total Net Assets EOY | 7293805 | TotalNetAssetsEOY |
| Total Liabilities Net Assets BOY | 7510437 | TotalLiabilitiesNetAssetsBOY |
| Total Liabilities Net Assets EOY | 7293805 | TotalLiabilitiesNetAssetsEOY |
Changes In Net Assets Fund Balances ChangesInNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Net Assets Fund Balances BOY | 7510437 | TotalNetAssetsFundBalancesBOY |
| Excess Of Revenue Over Expenses | -216510 | ExcessOfRevenueOverExpenses |
| Other Increases | 0 | OtherIncreases |
| Subtotal | 7293927 | Subtotal |
| Other Decreases | 122 | OtherDecreases |
| Total Net Assets Fund Balances EOY | 7293805 | TotalNetAssetsFundBalancesEOY |
Capital Gains And Losses CapitalGainsAndLosses
Capital Gains And Losses Info CapitalGainsAndLossesInfo (8 entries)
| Description Of AssetDescriptionOfAsset | How AcquiredHowAcquired | Gain Or LossGainOrLoss | Gains Minus Excess Or LossesGainsMinusExcessOrLosses |
|---|---|---|---|
| OKABENA FIXED INCOME FUND, LLC (PASS THRU) | P | 721 | 721 |
| OKABENA DIVERSIFIED EQUITY FUND, LLC (PASS THRU) | P | 25945 | 25945 |
| OKABENA MARKETABLE ALTERNATIVES FUND, LLC (PASS THRU) | P | 6572 | 6572 |
| OKABENA SPECIAL OPPORTUNITIES FUND, LLC (PASS THRU) | P | 371 | 371 |
| OKABENA FIXED INCOME FUND, LLC (PASS THRU) | P | -2214 | -2214 |
| OKABENA DIVERSIFIED EQUITY FUND, LLC (PASS THRU) | P | 40171 | 40171 |
| OKABENA MARKETABLE ALTERNATIVES FUND, LLC (PASS THRU) | P | 7219 | 7219 |
| OKABENA SPECIAL OPPORTUNITIES FUND, LLC (PASS THRU) | P | -22017 | -22017 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | 56768 | CapitalGainNetIncome |
Qlfy Und Sect4940e For Reduced Tax QlfyUndSect4940eForReducedTax
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable For4942 Tax | 0 | LiableFor4942Tax |
| Qualifying Distributions Year1 | 433515 | QualifyingDistributionsYear1 |
| Noncharitable Assets Year1 | 8921647 | NoncharitableAssetsYear1 |
| Distribution Ratio Year1 | 0.048591 | DistributionRatioYear1 |
| Qualifying Distributions Year2 | 552751 | QualifyingDistributionsYear2 |
| Noncharitable Assets Year2 | 8714325 | NoncharitableAssetsYear2 |
| Distribution Ratio Year2 | 0.063430 | DistributionRatioYear2 |
| Qualifying Distributions Year3 | 621972 | QualifyingDistributionsYear3 |
| Noncharitable Assets Year3 | 8160628 | NoncharitableAssetsYear3 |
| Distribution Ratio Year3 | 0.076216 | DistributionRatioYear3 |
| Qualifying Distributions Year4 | 318930 | QualifyingDistributionsYear4 |
| Noncharitable Assets Year4 | 9894971 | NoncharitableAssetsYear4 |
| Distribution Ratio Year4 | 0.032232 | DistributionRatioYear4 |
| Qualifying Distributions Year5 | 574812 | QualifyingDistributionsYear5 |
| Noncharitable Assets Year5 | 11026050 | NoncharitableAssetsYear5 |
| Distribution Ratio Year5 | 0.052132 | DistributionRatioYear5 |
| Total Distribution Ratio | 0.272601 | TotalDistributionRatio |
| Average Distribution Ratio | 0.054520 | AverageDistributionRatio |
| Net Noncharitable Assets | 8526396 | NetNoncharitableAssets |
| Adjusted Noncharitable Assets | 464859 | AdjustedNoncharitableAssets |
| One Percent Net Investment Income | 1549 | OnePercentNetInvestmentIncome |
| Adj Nonchrtbl Assets And One | 466408 | AdjNonchrtblAssetsAndOnePct |
| Qualifying Distributions | 369783 | QualifyingDistributions |
Excise Tax Based On Investment Incm ExciseTaxBasedOnInvestmentIncm
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | 3097 | InvestmentIncomeExciseTax |
| Tax Under Section511 | 0 | TaxUnderSection511 |
| Subtotal | 3097 | Subtotal |
| Subtitle A Tax | 0 | SubtitleATax |
| Tax Based On Investment Income | 3097 | TaxBasedOnInvestmentIncome |
| Est Tax Payments And Overpayment | 2343 | EstTaxPaymentsAndOverpayment |
| Tax Paid With Extension | 1700 | TaxPaidWithExtension |
| Total Credits And Payments | 4043 | TotalCreditsAndPayments |
| Overpayment | 946 | Overpayment |
| Amount Credited To Next Year | 946 | AmountCreditedToNextYear |
| Amount To Be Refunded | 0 | AmountToBeRefunded |
Statements Regarding Activities StatementsRegardingActivities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Activities | 0 | LegislativePoliticalActivities |
| More Than100 Spent | 0 | MoreThan100Spent |
| Form1120 POL Filed | 0 | Form1120POLFiled |
| Sect4955 Tax On Organization | 0 | Sect4955TaxOnOrganization |
| Sect4955 Tax On Managers | 0 | Sect4955TaxOnManagers |
| Reimbursement Of Tax | 0 | ReimbursementOfTax |
| Activities Not Prev Reported | 0 | ActivitiesNotPrevReported |
| Changes To Articles Or Bylaws | 0 | ChangesToArticlesOrBylaws |
| Unrelated Bus Income Over1000 | 0 | UnrelatedBusIncomeOver1000 |
| Termination Etc | 0 | TerminationEtc |
| Requirements Of Sect508e | 1 | RequirementsOfSect508e |
| At Least5000 In Assets | 1 | AtLeast5000InAssets |
| States Filed With | MN | StatesFiledWith |
| Form990 PF Filed With AG | 1 | Form990PFFiledWithAG |
| Private Operating Foundation | 0 | PrivateOperatingFoundation |
| New Substantial Contributors | 0 | NewSubstantialContributors |
| Interest In Controlled Entity | 0 | InterestInControlledEntity |
| Applicable Insurance Contract | 0 | ApplicableInsuranceContract |
| Comply With Public Inspection Rqr | 1 | ComplyWithPublicInspectionRqr |
| Website Address | N/A | WebsiteAddress |
| Books In Care Of Person Name | OKABENA COMPANY | BooksInCareOfPersonName |
| Books In Care Of Phone Number | 6123397151 | BooksInCareOfPhoneNumber |
Books In Care Of US Address BooksInCareOfUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 80 S 8TH ST 1800 IDS CENTER | AddressLine1 |
| City | MINNEAPOLIS | City |
| State | MN | State |
| ZIP Code | 55402 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Bank | 0 | ForeignBank |
Statements Regarding Acty4720 StatementsRegardingActy4720
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exchange With Dsqfly Person | 0 | SaleOrExchangeWithDsqflyPerson |
| Borrow Or Lend With Dsqfly Person | 0 | BorrowOrLendWithDsqflyPerson |
| Furnished Goods With Dsqfly Person | 0 | FurnishedGoodsWithDsqflyPerson |
| Pay Compensation To Dsqfly Person | 0 | PayCompensationToDsqflyPerson |
| Transfer Assets To Dsqfly Person | 0 | TransferAssetsToDsqflyPerson |
| Payment To Government Offical | 0 | PaymentToGovernmentOffical |
| Uncorrected Prior Acts | 0 | UncorrectedPriorActs |
| Undistributed Income Prior Years | 0 | UndistributedIncomePriorYears |
| Business Holdings | 0 | BusinessHoldings |
| Jeopardy Investments | 0 | JeopardyInvestments |
| Uncorrected Jeopardy Investments | 0 | UncorrectedJeopardyInvestments |
| Influence Legislation | 0 | InfluenceLegislation |
| Influence Election | 0 | InfluenceElection |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Noncharitable Purpose | 0 | NoncharitablePurpose |
| Rcv Funds To Pay Prsnl Bnft Contract | 0 | RcvFundsToPayPrsnlBnftContract |
| Pay Premiums Prsnl Bnft Contract | 0 | PayPremiumsPrsnlBnftContract |
| Prohibited Tax Shelter Transactn | 0 | ProhibitedTaxShelterTransactn |
Ofcr Dir Trustees Key Employee Info OfcrDirTrusteesKeyEmployeeInfo
Ofcr Dir Trustees Or Key Employee OfcrDirTrusteesOrKeyEmployee (5 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | TitleTitle | Avg Hours Per Wk Devoted To PositionAvgHoursPerWkDevotedToPosition | CompensationCompensation | Contri To Empl Benefit Plans EtcContriToEmplBenefitPlansEtc | Expense Account Other AllowancesExpenseAccountOtherAllowances |
|---|---|---|---|---|---|---|---|---|
| JOHN W DAYTON | ||||||||
| 80 SOUTH 8TH STREET 1800 IDS CENTER | MINNEAPOLIS | MN | 55402 | PRESIDENT | 0.25 | 0 | 0 | 0 |
| ARLENE J DAYTON | ||||||||
| 80 SOUTH 8TH STREET 1800 IDS CENTER | MINNEAPOLIS | MN | 55402 | SEC/TREAS | 0.25 | 0 | 0 | 0 |
| CHADWICK L DAYTON | ||||||||
| 80 SOUTH 8TH STREET 1800 IDS CENTER | MINNEAPOLIS | MN | 55402 | DIRECTOR | 0.25 | 0 | 0 | 0 |
| WHITNEY D BRUNET | ||||||||
| 80 SOUTH 8TH STREET 1800 IDS CENTER | MINNEAPOLIS | MN | 55402 | DIRECTOR | 0.25 | 0 | 0 | 0 |
| JAMES M KARGES | ||||||||
| 80 SOUTH 8TH STREET 1800 IDS CENTER | MINNEAPOLIS | MN | 55402 | ASST SEC/ASST TREAS | 0.25 | 0 | 0 | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Highest Paid Empl NONE | NONE | CompOfHighestPaidEmplNONE |
| Tot Number Of Oth Empl Paid Over50k | 0 | TotNumberOfOthEmplPaidOver50k |
| Comp Of Hghst Paid Cntrct NONE | NONE | CompOfHghstPaidCntrctNONE |
| Tot Number Of Cntrct Paid Over50k | 0 | TotNumberOfCntrctPaidOver50k |
Summary Of Direct Charitable Acty SummaryOfDirectCharitableActy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | N/A | Description1 |
| Expenses1 | 0 | Expenses1 |
Sum Of Program Related Investments SumOfProgramRelatedInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Minimum Investment Return MinimumInvestmentReturn
| Field | Value | IRS element (for citing) |
|---|---|---|
| Avg Monthly FMV Of Securities | 0 | AvgMonthlyFMVOfSecurities |
| Avg Monthly Cash Balances | 98943 | AvgMonthlyCashBalances |
| FMV All Other Noncharitable Assets | 8557297 | FMVAllOtherNoncharitableAssets |
| Total FMV Of Unused Assets | 8656240 | TotalFMVOfUnusedAssets |
| Reduction Claimed | 0 | ReductionClaimed |
| Acquisition Indebtedness | 0 | AcquisitionIndebtedness |
| Adj Total FMV Of Unused Assets | 8656240 | AdjTotalFMVOfUnusedAssets |
| Cash Deemed Charitable | 129844 | CashDeemedCharitable |
| Net Noncharitable Assets | 8526396 | NetNoncharitableAssets |
| Minimum Investment Return | 426320 | MinimumInvestmentReturn |
Distributable DistributableAmount
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | 426320 | MinimumInvestmentReturn |
| Tax Based On Investment Income | 3097 | TaxBasedOnInvestmentIncome |
| Total Tax | 3097 | TotalTax |
| Distributable Amount Before Adj | 423223 | DistributableAmountBeforeAdj |
| Recoveries Qlfy Distributions | 0 | RecoveriesQlfyDistributions |
| Distributable Amount Before Ded | 423223 | DistributableAmountBeforeDed |
| Deduction Fr Distributable | $0 | DeductionFrDistributableAmount |
| Distributable Amount As Adjusted | 423223 | DistributableAmountAsAdjusted |
Qualifying Distributions QualifyingDistributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | 369783 | ExpensesAndContributions |
| Program Related Investments Total | 0 | ProgramRelatedInvestmentsTotal |
| Qualifying Distributions | 369783 | QualifyingDistributions |
| One Pct Sect4940e Org Net Invst Incm | 0 | OnePctSect4940eOrgNetInvstIncm |
| Adj Qualifying Distributions | 369783 | AdjQualifyingDistributions |
Undistributed Income UndistributedIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable Amount As Adjusted | 423223 | DistributableAmountAsAdjusted |
| Undistributed Income Prior Year | 0 | UndistributedIncomePriorYear |
| Total For Prior Years | 0 | TotalForPriorYears |
| Excess Distri Carryover Year1 | 309419 | ExcessDistriCarryoverYear1 |
| Total Excess Distri Carryover | 309419 | TotalExcessDistriCarryover |
| Qualifying Distributions | 369783 | QualifyingDistributions |
| Applied To Year1 | 0 | AppliedToYear1 |
| Applied To Prior Years | 0 | AppliedToPriorYears |
| Treated As Distri From Corpus | 255979 | TreatedAsDistriFromCorpus |
| Applied To Current Year | 113804 | AppliedToCurrentYear |
| Remaining Distri From Corpus | 0 | RemainingDistriFromCorpus |
| Excess Distri Cyov App CY Corpus | 309419 | ExcessDistriCyovAppCYCorpus |
| Excess Distri Cyov Applied CY | 309419 | ExcessDistriCyovAppliedCY |
| Total Corpus | 255979 | TotalCorpus |
| Prior Year Undistributed Income | 0 | PriorYearUndistributedIncome |
| Prior Year Deficiency Or Tax | 0 | PriorYearDeficiencyOrTax |
| Taxable Amount1 | 0 | TaxableAmount1 |
| Taxable Amount2 | 0 | TaxableAmount2 |
| Undistributed Income CY | 0 | UndistributedIncomeCY |
| Distri From Corpus170b1 E Or4942g3 | 0 | DistriFromCorpus170b1EOr4942g3 |
| Excess Distri Cyov From Year5 | 0 | ExcessDistriCyovFromYear5 |
| Excess Distri Cyov To Next Year | 255979 | ExcessDistriCyovToNextYear |
| Excess From Current Year | 255979 | ExcessFromCurrentYear |
Supplementary Information SupplementaryInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contributes To Preselected | X | OnlyContributesToPreselected |
Grant Or Contri Paid During Year GrantOrContriPaidDuringYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person Name | VARIOUS CHARITABLE ORGANIZATIONS | RecipientPersonName |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | DETAILED LIST AVAILABLE UPON | AddressLine1 |
| Address Line2 | REQUEST | AddressLine2 |
| City | MINNEAPOLIS | City |
| State | MN | State |
| ZIP Code | 55402 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Foundation Status | 501(C)(3) | RecipientFoundationStatus |
| Purpose Of Grant Or Contribution | GENERAL PURPOSE TO BE DETERMINED BY THE GRANTEE | PurposeOfGrantOrContribution |
| Amount | $360,428 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Grant Or Contri Paid During Year | 360428 | TotGrantOrContriPaidDuringYear |
| Tot Grant Or Contri Approved Future | 0 | TotGrantOrContriApprovedFuture |
Analysis Income Producing Acty AnalysisIncomeProducingActy
Int On Savings And Temp Cash Invst IntOnSavingsAndTempCashInvst
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion Code | 14 | ExclusionCode |
| Exclusion | $22,600 | ExclusionAmount |
Dividends And Int From Sec Part VII DividendsAndIntFromSecPartVII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion Code | 14 | ExclusionCode |
| Exclusion | $98,664 | ExclusionAmount |
Other Investment Income Part VII OtherInvestmentIncomePartVII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion Code | 14 | ExclusionCode |
| Exclusion | $81,006 | ExclusionAmount |
Gain Sales Assets Oth Than Invntry GainSalesAssetsOthThanInvntry
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion Code | 18 | ExclusionCode |
| Exclusion | $56,768 | ExclusionAmount |
Subtotals Part XVIA SubtotalsPartXVIA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Income | $0 | UnrelatedBusinessIncomeAmount |
| Exclusion | $259,038 | ExclusionAmount |
| Related Or Exempt Function Income | 0 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Part XVIA | 259038 | TotalPartXVIA |
Trnsfr Tr Rln With Noncharitable EO TrnsfrTrRlnWithNoncharitableEO
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Noncharitable EO | 0 | TrnsfrOfCashToNoncharitableEO |
| Trnsfr Oth Assets Noncharitable EO | 0 | TrnsfrOthAssetsNoncharitableEO |
| Sales Or Exchanges Of Assets | 0 | SalesOrExchangesOfAssets |
| Purchase Assets Noncharitable EO | 0 | PurchaseAssetsNoncharitableEO |
| Rental Of Facilities Etc | 0 | RentalOfFacilitiesEtc |
| Reimbursement Arrangements | 0 | ReimbursementArrangements |
| Loans Or Loan Guarantees | 0 | LoansOrLoanGuarantees |
| Performance Of Services Etc | 0 | PerformanceOfServicesEtc |
| Sharing Of Facilities Etc | 0 | SharingOfFacilitiesEtc |
| Relationships Noncharitable E Os | 0 | RelationshipsNoncharitableEOs |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees AccountingFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | OKABENA COMPANY | Category |
| Amount | $18,660 | Amount |
| Net Investment Income | 9330 | NetInvestmentIncome |
| Disbursements Charitable Prps | 9330 | DisbursementsCharitablePrps |
Distribution From Corpus Election DistributionFromCorpusElection
| Field | Value | IRS element (for citing) |
|---|---|---|
| Election | CHADWICK-LOHER FOUNDATION, EMPLOYER ID# 52-2390635, HEREBY ELECTS UNDER IRS REGULATIONS 53.4942(A)-3(D)(2) TO TREAT QUALIFYING DISTRIBUTIONS OF $255,979 MADE DURING 2012 AS DISTRIBUTIONS OUT OF CORPUS. | Election |
General Explanation Attachment GeneralExplanationAttachment
General Explanation GeneralExplanation (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| CONTROLLED FOREIGN CORPORATION REPORTING (FORM 5471) | 990-PF | THE TAXPAYER MAY BE REQUIRED TO FILE FORM 5471 FOR THE FOREIGN CORPORATION LISTED BELOW, BUT IS NOT DOING SO UNDER THE MULTIPLE FILERS EXCEPTION PURSUANT TO TREAS. REG. SECTION 1.6038-2(J). THE TAXPAYERS FILINGREQUIREMENT WILL BE SATISFIED BY:OKABENA DIVERSIFIED EQUITY FUND, LLC1800 IDS CENTER, MINNEAPOLIS, MN 55402EIN: 41-1563584THE RETURN WILL BE FILED IN OGDEN, UT.NAME OF FOREIGN CORPORATION(S):FRONTIER MARKET OPPORTUNITIES FUND, LTD.IVA GLOBAL FUND (CAYMAN)(US INVESTORS) LTD.SIT OFFSHORE CUSTOM ALPHA SPC(A) |
| INDIRECT CONTROLLING INTEREST IN A FOREIGN PARTNERSHIP (FORM 8865) | 990-PF | INFORMATION REQUIRED UNDER SECTION 6038B (REPORTING TRANSFERS TO A FOREIGN PARTNERSHIP) DURING 2012 OKABENA DIVERSIFIED EQUITY FUNDHELD A CONTROLLING OWNERSHIP OF FRONTIER MARKET OPPORTUNITIES MASTER FUND LP, A FOREIGN PARTNERSHIP. IN ACCORDANCE WITH THE FEDERAL TAX FILING REQUIREMENTS OKABENA DIVERSIFIED EQUITY FUND LLC FILED FORM 8865 "RETURN OF A U.S. PERSON WITH RESPECT TO CERTAIN FOREIGN PARTNERSHIPS" AS A CATEGORY 1 FILER ON BEHALF OF ITS PARTNERS UNDER THE CONSTRUCTIVE OWNERS FILING EXCEPTION PURSUANT TO TREASURY REGULATION SECTION 1.6038B-2(A)(2). |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOther (5 entries)
| Category Or ItemCategoryOrItem | Listed At Cost Or FMVListedAtCostOrFMV | Book ValueBookValue | EOYFMVEOYFMV |
|---|---|---|---|
| OKABENA FIXED INCOME FUND, LLC | AT COST | 907225 | 938725 |
| OKABENA DIVERSIFIED EQTY, LLC | AT COST | 2911912 | 3919325 |
| OKABENA MARKETABLE ALTERNATIVES, LLC | AT COST | 2297196 | 2652416 |
| OKABENA SPECIAL OPPOTUNITIES FUND, LLC | AT COST | 1107017 | 1180716 |
| OKABENA PARTNERSHIP V-10 ESCROW | AT COST | 0 | 0 |
Other Decreases Schedule OtherDecreasesSchedule
Other Decreases OtherDecreases
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | BOOK/TAX DIFFERENCE | Description |
| Amount | $122 | Amount |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses OtherExpenses (2 entries)
| DescriptionDescription | Revenue And Expenses Per BooksRevenueAndExpensesPerBooks | Net Investment IncomeNetInvestmentIncome | Disbursements Charitable PrpsDisbursementsCharitablePrps |
|---|---|---|---|
| PORTFOLIO DEDUCTIONS-PASS THRU | 87300 | 87300 | 0 |
| STATE FILING FEE | 25 | 0 | 25 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income OtherIncome (5 entries)
| DescriptionDescription | Revenue And Expenses Per BooksRevenueAndExpensesPerBooks | Net Investment IncomeNetInvestmentIncome | Adjusted Net IncomeAdjustedNetIncome |
|---|---|---|---|
| OKABENA FIXED INCOME FUND | 0 | 0 | 0 |
| OKABENA DIVERSIFIED EQUITY FUND, LLC | 42612 | 42612 | 0 |
| OKABENA MARKETABLE ALTERNATIVES FD, LLC | 10712 | 10712 | 0 |
| OKABENA SPECIAL OPPORTUNITIES FUND, LLC | 4133 | 4133 | 0 |
| PRIOR YEAR PFIC | 23549 | 23549 | 0 |
Taxes Schedule TaxesSchedule
Taxes Taxes (2 entries)
| CategoryCategory | AmountAmount | Net Investment IncomeNetInvestmentIncome | Disbursements Charitable PrpsDisbursementsCharitablePrps |
|---|---|---|---|
| FOREIGN TAXES-PASS THRU | $3,557 | 3557 | 0 |
| EXCISE TAXES | $1,600 | 0 | 0 |