WHEELER FOUNDATION: Form 990PF, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- WHEELER FOUNDATION (EIN 34-1852595)
- Tax period
- 2011-01-01 to 2011-12-31
- Filed
- 2012-05-10
- IRS object ID
- 201201319349100705
- Schema version
- 2011v1.2
- 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
- Compensation Explanation
- Investments Corp Stock Schedule
- Other Expenses Schedule
- Substantial Contributors Sch
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2012-05-10T08:00:30-05:00 | Timestamp |
| Tax Period End Date | 2011-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WALTON & STEWART INC CPAS | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7660 TYLER BOULEVARD | AddressLine1 |
| City | MENTOR | City |
| State | OH | State |
| ZIP Code | 44060 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnType |
| Tax Period Begin Date | 2011-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 341852595 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE WHEELER FOUNDATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | WHEE | NameControl |
| Phone | 4402551793 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8507 TYLER BLVD | AddressLine1 |
| City | MENTOR | City |
| State | OH | State |
| ZIP Code | 44060 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | THOMAS E WHEELER | Name |
| Title | PRESIDENT | Title |
| Phone | 4402551793 | Phone |
| Date Signed | 2012-05-09 | DateSigned |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MICHAEL J STEWART | Name |
| Phone | 4402691900 | Phone |
| Date Prepared | 2012-05-07 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | 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 | 218097 | FMVAssetsEOY |
| Method Of Accounting Cash | X | MethodOfAccountingCash |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Not Required To Attach Schedule B | X | NotRequiredToAttachScheduleB |
| Dividends Rev And Expnss | 8201 | DividendsRevAndExpnss |
| Dividends Net Invst Incm | 8201 | DividendsNetInvstIncm |
| Net Gain Sale Assets Rev And Expnss | 78 | NetGainSaleAssetsRevAndExpnss |
| Gross Sales Price | 78 | GrossSalesPrice |
| Capital Gain Net Incm Net Invst Incm | 78 | CapitalGainNetIncmNetInvstIncm |
| Total Revenue And Expenses | 8279 | TotalRevenueAndExpenses |
| Total Net Investment Income | 8279 | TotalNetInvestmentIncome |
| Taxes Rev And Expnss | 284 | TaxesRevAndExpnss |
| Other Expenses Rev And Expnss | 100 | OtherExpensesRevAndExpnss |
| Other Expenses Net Invst Incm | 100 | OtherExpensesNetInvstIncm |
| Tot Opr Expenses Rev And Expnss | 384 | TotOprExpensesRevAndExpnss |
| Tot Opr Expenses Net Invst Incm | 100 | TotOprExpensesNetInvstIncm |
| Tot Opr Expenses Dsbrs Chrtbl Prps | 0 | TotOprExpensesDsbrsChrtblPrps |
| Contri Gifts Paid Rev And Expnss | 10050 | ContriGiftsPaidRevAndExpnss |
| Contri Gifts Paid Dsbrs Chrtbl Prps | 10050 | ContriGiftsPaidDsbrsChrtblPrps |
| Total Expenses Rev And Expnss | 10434 | TotalExpensesRevAndExpnss |
| Total Expenses Net Invst Incm | 100 | TotalExpensesNetInvstIncm |
| Total Expenses Dsbrs Chrtbl Prps | 10050 | TotalExpensesDsbrsChrtblPrps |
| Excess Of Revenue Over Expenses | -2155 | ExcessOfRevenueOverExpenses |
| Net Investment Income | 8179 | NetInvestmentIncome |
Balance Sheets BalanceSheets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Savings And Temp Cash Invst BOY | 17310 | SavingsAndTempCashInvstBOY |
| Savings And Temp Cash Invst EOY | 13897 | SavingsAndTempCashInvstEOY |
| Savings And Temp Cash Invst EOYFMV | 13897 | SavingsAndTempCashInvstEOYFMV |
| Investments Corp Stock BOY | 250387 | InvestmentsCorpStockBOY |
| Investments Corp Stock EOY | 251645 | InvestmentsCorpStockEOY |
| Investments Corp Stock EOYFMV | 204200 | InvestmentsCorpStockEOYFMV |
| Total Assets BOY | 267697 | TotalAssetsBOY |
| Total Assets EOY | 265542 | TotalAssetsEOY |
| Total Assets EOYFMV | 218097 | TotalAssetsEOYFMV |
| Total Liabilities EOY | 0 | TotalLiabilitiesEOY |
| Org That Follow SFAS117 | X | OrgThatFollowSFAS117 |
| Unrestricted BOY | 267697 | UnrestrictedBOY |
| Unrestricted EOY | 265542 | UnrestrictedEOY |
| Total Net Assets BOY | 267697 | TotalNetAssetsBOY |
| Total Net Assets EOY | 265542 | TotalNetAssetsEOY |
| Total Liabilities Net Assets BOY | 267697 | TotalLiabilitiesNetAssetsBOY |
| Total Liabilities Net Assets EOY | 265542 | TotalLiabilitiesNetAssetsEOY |
Changes In Net Assets Fund Balances ChangesInNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Net Assets Fund Balances BOY | 267697 | TotalNetAssetsFundBalancesBOY |
| Excess Of Revenue Over Expenses | -2155 | ExcessOfRevenueOverExpenses |
| Subtotal | 265542 | Subtotal |
| Total Net Assets Fund Balances EOY | 265542 | TotalNetAssetsFundBalancesEOY |
Capital Gains And Losses CapitalGainsAndLosses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | 78 | CapitalGainNetIncome |
Qlfy Und Sect4940e For Reduced Tax QlfyUndSect4940eForReducedTax
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable For4942 Tax | false | LiableFor4942Tax |
| Qualifying Distributions Year1 | 2800 | QualifyingDistributionsYear1 |
| Noncharitable Assets Year1 | 204588 | NoncharitableAssetsYear1 |
| Distribution Ratio Year1 | 0.013686 | DistributionRatioYear1 |
| Qualifying Distributions Year2 | 2800 | QualifyingDistributionsYear2 |
| Noncharitable Assets Year2 | 169708 | NoncharitableAssetsYear2 |
| Distribution Ratio Year2 | 0.016499 | DistributionRatioYear2 |
| Noncharitable Assets Year3 | 204840 | NoncharitableAssetsYear3 |
| Qualifying Distributions Year4 | 35939 | QualifyingDistributionsYear4 |
| Noncharitable Assets Year4 | 257170 | NoncharitableAssetsYear4 |
| Distribution Ratio Year4 | 0.139748 | DistributionRatioYear4 |
| Qualifying Distributions Year5 | 10000 | QualifyingDistributionsYear5 |
| Noncharitable Assets Year5 | 205678 | NoncharitableAssetsYear5 |
| Distribution Ratio Year5 | 0.048620 | DistributionRatioYear5 |
| Total Distribution Ratio | 0.218553 | TotalDistributionRatio |
| Average Distribution Ratio | 0.054638 | AverageDistributionRatio |
| Net Noncharitable Assets | 221691 | NetNoncharitableAssets |
| Adjusted Noncharitable Assets | 12113 | AdjustedNoncharitableAssets |
| One Percent Net Investment Income | 82 | OnePercentNetInvestmentIncome |
| Adj Nonchrtbl Assets And One | 12195 | AdjNonchrtblAssetsAndOnePct |
| Qualifying Distributions | 10050 | QualifyingDistributions |
Excise Tax Based On Investment Incm ExciseTaxBasedOnInvestmentIncm
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | 164 | InvestmentIncomeExciseTax |
| Subtotal | 164 | Subtotal |
| Tax Based On Investment Income | 164 | TaxBasedOnInvestmentIncome |
| Tax Due | 164 | TaxDue |
| Amount Credited To Next Year | 0 | AmountCreditedToNextYear |
Statements Regarding Activities StatementsRegardingActivities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Activities | false | LegislativePoliticalActivities |
| More Than100 Spent | false | MoreThan100Spent |
| Form1120 POL Filed | false | Form1120POLFiled |
| Activities Not Prev Reported | false | ActivitiesNotPrevReported |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylaws |
| Unrelated Bus Income Over1000 | false | UnrelatedBusIncomeOver1000 |
| Termination Etc | false | TerminationEtc |
| Requirements Of Sect508e | true | RequirementsOfSect508e |
| At Least5000 In Assets | true | AtLeast5000InAssets |
| States Filed With | OH | StatesFiledWith |
| Form990 PF Filed With AG | true | Form990PFFiledWithAG |
| Private Operating Foundation | false | PrivateOperatingFoundation |
| New Substantial Contributors | true | NewSubstantialContributors |
| Interest In Controlled Entity | false | InterestInControlledEntity |
| Applicable Insurance Contract | false | ApplicableInsuranceContract |
| Comply With Public Inspection Rqr | true | ComplyWithPublicInspectionRqr |
| Website Address | N/A | WebsiteAddress |
| Books In Care Of Person Name | THOMAS E WHEELER | BooksInCareOfPersonName |
| Books In Care Of Phone Number | 4402551793 | BooksInCareOfPhoneNumber |
Books In Care Of US Address BooksInCareOfUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8507 TYLER BLVD | AddressLine1 |
| City | MENTOR | City |
| State | OH | State |
| ZIP Code | 440604231 | ZIPCode |
Statements Regarding Acty4720 StatementsRegardingActy4720
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exchange With Dsqfly Person | false | SaleOrExchangeWithDsqflyPerson |
| Borrow Or Lend With Dsqfly Person | false | BorrowOrLendWithDsqflyPerson |
| Furnished Goods With Dsqfly Person | false | FurnishedGoodsWithDsqflyPerson |
| Pay Compensation To Dsqfly Person | false | PayCompensationToDsqflyPerson |
| Transfer Assets To Dsqfly Person | false | TransferAssetsToDsqflyPerson |
| Payment To Government Offical | false | PaymentToGovernmentOffical |
| Undistributed Income Prior Years | false | UndistributedIncomePriorYears |
| Business Holdings | false | BusinessHoldings |
| Jeopardy Investments | false | JeopardyInvestments |
| Uncorrected Jeopardy Investments | false | UncorrectedJeopardyInvestments |
| Influence Legislation | false | InfluenceLegislation |
| Influence Election | false | InfluenceElection |
| Grants To Individuals | false | GrantsToIndividuals |
| Grants To Organizations | false | GrantsToOrganizations |
| Noncharitable Purpose | false | NoncharitablePurpose |
| Rcv Funds To Pay Prsnl Bnft Contract | false | RcvFundsToPayPrsnlBnftContract |
| Pay Premiums Prsnl Bnft Contract | false | PayPremiumsPrsnlBnftContract |
Ofcr Dir Trustees Key Employee Info OfcrDirTrusteesKeyEmployeeInfo
Ofcr Dir Trustees Or Key Employee OfcrDirTrusteesOrKeyEmployee (4 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 |
|---|---|---|---|---|---|---|---|---|
| THOMAS E WHEELER | ||||||||
| 8507 TYLER BLVD | MENTOR | OH | 440604231 | PRESIDENT | 0.20 | 0 | 0 | 0 |
| BETSY J WHEELER | ||||||||
| 8507 TYLER BLVD | MENTOR | OH | 440604231 | VICE-PRES | 0.20 | 0 | 0 | 0 |
| MICHELLE MEARS | ||||||||
| 8507 TYLER BLVD | MENTOR | OH | 440604231 | SECRETARY | 0.10 | 0 | 0 | 0 |
| REBECCA W LEWANDOWSKI | ||||||||
| 8507 TYLER BLVD | MENTOR | OH | 440604231 | TREASURER | 0.10 | 0 | 0 | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Highest Paid Empl NONE | NONE | CompOfHighestPaidEmplNONE |
| Comp Of Hghst Paid Cntrct NONE | NONE | CompOfHghstPaidCntrctNONE |
Sum Of Program Related Investments SumOfProgramRelatedInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | N/A | Description1 |
Minimum Investment Return MinimumInvestmentReturn
| Field | Value | IRS element (for citing) |
|---|---|---|
| Avg Monthly FMV Of Securities | 194443 | AvgMonthlyFMVOfSecurities |
| Avg Monthly Cash Balances | 30624 | AvgMonthlyCashBalances |
| FMV All Other Noncharitable Assets | 0 | FMVAllOtherNoncharitableAssets |
| Total FMV Of Unused Assets | 225067 | TotalFMVOfUnusedAssets |
| Adj Total FMV Of Unused Assets | 225067 | AdjTotalFMVOfUnusedAssets |
| Cash Deemed Charitable | 3376 | CashDeemedCharitable |
| Net Noncharitable Assets | 221691 | NetNoncharitableAssets |
| Minimum Investment Return | 11085 | MinimumInvestmentReturn |
Distributable DistributableAmount
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | 11085 | MinimumInvestmentReturn |
| Tax Based On Investment Income | 164 | TaxBasedOnInvestmentIncome |
| Total Tax | 164 | TotalTax |
| Distributable Amount Before Adj | 10921 | DistributableAmountBeforeAdj |
| Distributable Amount Before Ded | 10921 | DistributableAmountBeforeDed |
| Distributable Amount As Adjusted | 10921 | DistributableAmountAsAdjusted |
Qualifying Distributions QualifyingDistributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | 10050 | ExpensesAndContributions |
| Qualifying Distributions | 10050 | QualifyingDistributions |
| Adj Qualifying Distributions | 10050 | AdjQualifyingDistributions |
Undistributed Income UndistributedIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable Amount As Adjusted | 10921 | DistributableAmountAsAdjusted |
| Undistributed Income Prior Year | 10039 | UndistributedIncomePriorYear |
| Qualifying Distributions | 10050 | QualifyingDistributions |
| Applied To Year1 | 10039 | AppliedToYear1 |
| Applied To Current Year | 11 | AppliedToCurrentYear |
| Undistributed Income CY | 10910 | UndistributedIncomeCY |
Supplementary Information SupplementaryInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contributes To Preselected | X | OnlyContributesToPreselected |
Grant Or Contri Paid During Year GrantOrContriPaidDuringYear
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TREASURE CAY COMMUNITY FOUNDATION | BusinessNameLine1 |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 990 OLD DIXIE HIGHWAY 14 | AddressLine1 |
| Address Line2 | FA171 | AddressLine2 |
| City | LAKE PARK | City |
| State | FL | State |
| ZIP Code | 33403 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Foundation Status | CHARITY | RecipientFoundationStatus |
| Purpose Of Grant Or Contribution | PUBLIC CHARITY | PurposeOfGrantOrContribution |
| Amount | $10,050 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Grant Or Contri Paid During Year | 10050 | TotGrantOrContriPaidDuringYear |
Analysis Income Producing Acty AnalysisIncomeProducingActy
Dividends And Int From Sec Part VII DividendsAndIntFromSecPartVII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion Code | 14 | ExclusionCode |
| Exclusion | $8,201 | ExclusionAmount |
Gain Sales Assets Oth Than Invntry GainSalesAssetsOthThanInvntry
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion Code | 18 | ExclusionCode |
| Exclusion | $78 | ExclusionAmount |
Subtotals Part XVIA SubtotalsPartXVIA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $8,279 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Part XVIA | 8279 | TotalPartXVIA |
Trnsfr Tr Rln With Noncharitable EO TrnsfrTrRlnWithNoncharitableEO
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Noncharitable EO | false | TrnsfrOfCashToNoncharitableEO |
| Trnsfr Oth Assets Noncharitable EO | false | TrnsfrOthAssetsNoncharitableEO |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssets |
| Purchase Assets Noncharitable EO | false | PurchaseAssetsNoncharitableEO |
| Rental Of Facilities Etc | false | RentalOfFacilitiesEtc |
| Reimbursement Arrangements | false | ReimbursementArrangements |
| Loans Or Loan Guarantees | false | LoansOrLoanGuarantees |
| Performance Of Services Etc | false | PerformanceOfServicesEtc |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtc |
| Relationships Noncharitable E Os | false | RelationshipsNoncharitableEOs |
Compensation Explanation CompensationExplanation
Compensation Compensation (4 entries)
| THOMAS E WHEELER |
| BETSY J WHEELER |
| MICHELLE MEARS |
| REBECCA W LEWANDOWSKI |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corp Stock InvestmentsCorpStock (9 entries)
| Name Of StockNameOfStock | EOY Book ValueEOYBookValue | EOYFMVEOYFMV |
|---|---|---|
| CICINNATI FINANCIAL CORP-4,372 SHS | 172257 | 133171 |
| RUSSELL GLOBAL EQUITY-293 SHS | 2924 | 2329 |
| RUSSELL GLOBAL REAL ESTATE -112 SHS | 3873 | 3526 |
| RUSSELL EMERGING MARKETS-116 SHS | 2383 | 1762 |
| RUSSELL STRATEGIC BOND-3213 SHS | 34755 | 34898 |
| RUSSELL INTERNATIONAL DEVELOPED-251 | 10566 | 6738 |
| RUSSELL US SMALL CAP EQUITY -126 SHS | 2914 | 2698 |
| RUSSELL US QUANTITATIVE EQUITY-334 S | 11007 | 9854 |
| RUSSELL US CORE EQUITY-346 SHS | 10966 | 9224 |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses OtherExpenses (2 entries)
| DescriptionDescription | Revenue And Expenses Per BooksRevenueAndExpensesPerBooks | Net Investment IncomeNetInvestmentIncome |
|---|---|---|
| EXPENSES | ||
| RAYMOND JAMES INVESTMENT FEES | 100 | 100 |
Substantial Contributors Sch SubstantialContributorsSch
Substantial Contributor SubstantialContributor (2 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode |
|---|---|---|---|
| THOMAS E WHEELER | |||
| 8507 TYLER BLVD | MENTOR | OH | 44060 |
| BETSY J WHEELER | |||
| 8507 TYLER BLVD | MENTOR | OH | 44060 |
Taxes Schedule TaxesSchedule
Taxes Taxes (3 entries)
| CategoryCategory | AmountAmount |
|---|---|
| TREASURER STATE OF OHIO | $100 |
| US TREASURER | $171 |
| FOREIGN TAXES | $13 |
Comments