MODERA CHARITABLE FOUNDATION: Form 990PF, tax year 2010
View the entire original 990 at ProPublica ↗
- Organization
- MODERA CHARITABLE FOUNDATION (EIN 20-2056601)
- Tax period
- 2010-01-01 to 2010-12-31
- Filed
- 2011-05-16
- IRS object ID
- 201121369349100827
- Schema version
- 2010v3.2
- 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
- Schedule B
- General Explanation Attachment
- Investments Corp Stock Schedule
- Other Expenses Schedule
- Other Income Schedule2
- Substantial Contributors Sch
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-05-16T09:55:31-00:00 | Timestamp |
| Tax Period End Date | 2010-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Foundation Source | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 55 Walls Drive | AddressLine1 |
| City | Fairfield | City |
| State | CT | State |
| ZIP Code | 06824 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnType |
| Tax Period Begin Date | 2010-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 202056601 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Invest In Kids Foundation Inc | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | INVE | NameControl |
| Phone | 8008391754 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | c/o Foundation Source 501 Silversid | AddressLine1 |
| City | Wilmington | City |
| State | DE | State |
| ZIP Code | 198091377 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Thomas A Orecchio | Name |
| Title | President | Title |
| Date Signed | 2011-05-16 | DateSigned |
| Authorize Third Party | false | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Jeffrey D Haskell | Name |
| Phone | 8008391754 | Phone |
| Date Prepared | 2011-05-16 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | 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 | 85252 | FMVAssetsEOY |
| Method Of Accounting Cash | X | MethodOfAccountingCash |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Received Rev And Expnss | 10900 | ContriReceivedRevAndExpnss |
| Dividends Rev And Expnss | 1849 | DividendsRevAndExpnss |
| Dividends Net Invst Incm | 1849 | DividendsNetInvstIncm |
| Capital Gain Net Incm Net Invst Incm | 0 | CapitalGainNetIncmNetInvstIncm |
| Other Income Rev And Expnss | 500 | OtherIncomeRevAndExpnss |
| Other Income Net Invst Incm | 500 | OtherIncomeNetInvstIncm |
| Total Revenue And Expenses | 13249 | TotalRevenueAndExpenses |
| Total Net Investment Income | 2349 | TotalNetInvestmentIncome |
| Other Expenses Rev And Expnss | 32 | OtherExpensesRevAndExpnss |
| Other Expenses Net Invst Incm | 7 | OtherExpensesNetInvstIncm |
| Other Expenses Dsbrs Chrtbl Prps | 25 | OtherExpensesDsbrsChrtblPrps |
| Tot Opr Expenses Rev And Expnss | 32 | TotOprExpensesRevAndExpnss |
| Tot Opr Expenses Net Invst Incm | 7 | TotOprExpensesNetInvstIncm |
| Tot Opr Expenses Dsbrs Chrtbl Prps | 25 | TotOprExpensesDsbrsChrtblPrps |
| Contri Gifts Paid Rev And Expnss | 1700 | ContriGiftsPaidRevAndExpnss |
| Contri Gifts Paid Dsbrs Chrtbl Prps | 1700 | ContriGiftsPaidDsbrsChrtblPrps |
| Total Expenses Rev And Expnss | 1732 | TotalExpensesRevAndExpnss |
| Total Expenses Net Invst Incm | 7 | TotalExpensesNetInvstIncm |
| Total Expenses Dsbrs Chrtbl Prps | 1725 | TotalExpensesDsbrsChrtblPrps |
| Excess Of Revenue Over Expenses | 11517 | ExcessOfRevenueOverExpenses |
| Net Investment Income | 2342 | NetInvestmentIncome |
Balance Sheets BalanceSheets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Savings And Temp Cash Invst BOY | 1045 | SavingsAndTempCashInvstBOY |
| Savings And Temp Cash Invst EOY | 5037 | SavingsAndTempCashInvstEOY |
| Savings And Temp Cash Invst EOYFMV | 5037 | SavingsAndTempCashInvstEOYFMV |
| Investments Corp Stock BOY | 79367 | InvestmentsCorpStockBOY |
| Investments Corp Stock EOY | 86892 | InvestmentsCorpStockEOY |
| Investments Corp Stock EOYFMV | 80215 | InvestmentsCorpStockEOYFMV |
| Total Assets BOY | 80412 | TotalAssetsBOY |
| Total Assets EOY | 91929 | TotalAssetsEOY |
| Total Assets EOYFMV | 85252 | TotalAssetsEOYFMV |
| Total Liabilities EOY | 0 | TotalLiabilitiesEOY |
| Org That Do Not Follow SFAS117 | X | OrgThatDoNotFollowSFAS117 |
| Retained Earnings BOY | 80412 | RetainedEarningsBOY |
| Retained Earnings EOY | 91929 | RetainedEarningsEOY |
| Total Net Assets BOY | 80412 | TotalNetAssetsBOY |
| Total Net Assets EOY | 91929 | TotalNetAssetsEOY |
| Total Liabilities Net Assets BOY | 80412 | TotalLiabilitiesNetAssetsBOY |
| Total Liabilities Net Assets EOY | 91929 | TotalLiabilitiesNetAssetsEOY |
Changes In Net Assets Fund Balances ChangesInNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Net Assets Fund Balances BOY | 80412 | TotalNetAssetsFundBalancesBOY |
| Excess Of Revenue Over Expenses | 11517 | ExcessOfRevenueOverExpenses |
| Subtotal | 91929 | Subtotal |
| Total Net Assets Fund Balances EOY | 91929 | TotalNetAssetsFundBalancesEOY |
Qlfy Und Sect4940e For Reduced Tax QlfyUndSect4940eForReducedTax
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable For4942 Tax | false | LiableFor4942Tax |
| Qualifying Distributions Year1 | 2875 | QualifyingDistributionsYear1 |
| Noncharitable Assets Year1 | 74631 | NoncharitableAssetsYear1 |
| Distribution Ratio Year1 | 000.038523 | DistributionRatioYear1 |
| Qualifying Distributions Year2 | 35742 | QualifyingDistributionsYear2 |
| Noncharitable Assets Year2 | 116957 | NoncharitableAssetsYear2 |
| Distribution Ratio Year2 | 000.305599 | DistributionRatioYear2 |
| Qualifying Distributions Year3 | 2525 | QualifyingDistributionsYear3 |
| Noncharitable Assets Year3 | 117110 | NoncharitableAssetsYear3 |
| Distribution Ratio Year3 | 000.021561 | DistributionRatioYear3 |
| Qualifying Distributions Year4 | 1250 | QualifyingDistributionsYear4 |
| Noncharitable Assets Year4 | 108602 | NoncharitableAssetsYear4 |
| Distribution Ratio Year4 | 000.011510 | DistributionRatioYear4 |
| Qualifying Distributions Year5 | 3610 | QualifyingDistributionsYear5 |
| Noncharitable Assets Year5 | 38935 | NoncharitableAssetsYear5 |
| Distribution Ratio Year5 | 000.092719 | DistributionRatioYear5 |
| Total Distribution Ratio | 000.469912 | TotalDistributionRatio |
| Average Distribution Ratio | 000.093982 | AverageDistributionRatio |
| Net Noncharitable Assets | 81990 | NetNoncharitableAssets |
| Adjusted Noncharitable Assets | 7706 | AdjustedNoncharitableAssets |
| One Percent Net Investment Income | 23 | OnePercentNetInvestmentIncome |
| Adj Nonchrtbl Assets And One | 7729 | AdjNonchrtblAssetsAndOnePct |
| Qualifying Distributions | 1725 | QualifyingDistributions |
Excise Tax Based On Investment Incm ExciseTaxBasedOnInvestmentIncm
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | 47 | InvestmentIncomeExciseTax |
| Subtotal | 47 | Subtotal |
| Tax Based On Investment Income | 47 | TaxBasedOnInvestmentIncome |
| Est Tax Payments And Overpayment | 49 | EstTaxPaymentsAndOverpayment |
| Total Credits And Payments | 49 | TotalCreditsAndPayments |
| Tax Paid Original Return | 49 | TaxPaidOriginalReturn |
| Overpayment | 2 | Overpayment |
| Amount Credited To Next Year | 2 | 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 |
| 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 |
Books In Care Of Business Name BooksInCareOfBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | co Foundation Source | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Books In Care Of Phone Number | 8008391754 | BooksInCareOfPhoneNumber |
Books In Care Of US Address BooksInCareOfUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 501 Silverside Road Suite 123 | AddressLine1 |
| City | Wilmington | City |
| State | DE | State |
| ZIP Code | 198091377 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Bank | false | ForeignBank |
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 |
| Uncorrected Prior Acts | false | UncorrectedPriorActs |
| 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 |
| Pay Premiums Prsnl Bnft Contract | false | PayPremiumsPrsnlBnftContract |
| Prohibited Tax Shelter Transactn | false | ProhibitedTaxShelterTransactn |
| Proceeds Or Net Income | true | ProceedsOrNetIncome |
Ofcr Dir Trustees Key Employee Info OfcrDirTrusteesKeyEmployeeInfo
Ofcr Dir Trustees Or Key Employee OfcrDirTrusteesOrKeyEmployee (3 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | TitleTitle | Avg Hours Per Wk Devoted To PositionAvgHoursPerWkDevotedToPosition | CompensationCompensation |
|---|---|---|---|---|---|---|
| Tom Orecchio | ||||||
| c/o Foundation Source 501 Silversid | Wilmington | DE | 19809 | President / Director | 001.00 | 0 |
| Gregory Plechner | ||||||
| c/o Foundation Source 501 Silversid | Wilmington | DE | 19809 | Vice President / Director / Secretary | 001.00 | 0 |
| Mark Willoughby | ||||||
| c/o Foundation Source 501 Silversid | Wilmington | DE | 19809 | Assistant Secretary / Vice President / Director | 001.00 | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Highest Paid Empl NONE | NONE | CompOfHighestPaidEmplNONE |
Minimum Investment Return MinimumInvestmentReturn
| Field | Value | IRS element (for citing) |
|---|---|---|
| Avg Monthly FMV Of Securities | 79042 | AvgMonthlyFMVOfSecurities |
| Avg Monthly Cash Balances | 4197 | AvgMonthlyCashBalances |
| FMV All Other Noncharitable Assets | 0 | FMVAllOtherNoncharitableAssets |
| Total FMV Of Unused Assets | 83239 | TotalFMVOfUnusedAssets |
| Adj Total FMV Of Unused Assets | 83239 | AdjTotalFMVOfUnusedAssets |
| Cash Deemed Charitable | 1249 | CashDeemedCharitable |
| Net Noncharitable Assets | 81990 | NetNoncharitableAssets |
| Minimum Investment Return | 4100 | MinimumInvestmentReturn |
Distributable DistributableAmount
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | 4100 | MinimumInvestmentReturn |
| Tax Based On Investment Income | 47 | TaxBasedOnInvestmentIncome |
| Total Tax | 47 | TotalTax |
| Distributable Amount Before Adj | 4053 | DistributableAmountBeforeAdj |
| Distributable Amount Before Ded | 4053 | DistributableAmountBeforeDed |
| Distributable Amount As Adjusted | 4053 | DistributableAmountAsAdjusted |
Qualifying Distributions QualifyingDistributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | 1725 | ExpensesAndContributions |
| Qualifying Distributions | 1725 | QualifyingDistributions |
| Adj Qualifying Distributions | 1725 | AdjQualifyingDistributions |
Undistributed Income UndistributedIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable Amount As Adjusted | 4053 | DistributableAmountAsAdjusted |
| Excess Distri Carryover Year2 | 23511 | ExcessDistriCarryoverYear2 |
| Total Excess Distri Carryover | 23511 | TotalExcessDistriCarryover |
| Qualifying Distributions | 1725 | QualifyingDistributions |
| Applied To Current Year | 1725 | AppliedToCurrentYear |
| Excess Distri Cyov App CY Corpus | 2328 | ExcessDistriCyovAppCYCorpus |
| Excess Distri Cyov Applied CY | 2328 | ExcessDistriCyovAppliedCY |
| Total Corpus | 21183 | TotalCorpus |
| Undistributed Income CY | 0 | UndistributedIncomeCY |
| Excess Distri Cyov To Next Year | 21183 | ExcessDistriCyovToNextYear |
| Excess From Year2 | 21183 | ExcessFromYear2 |
Supplementary Information SupplementaryInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | Tom Orecchio | ContributingManager |
| Only Contributes To Preselected | X | OnlyContributesToPreselected |
Grant Or Contri Paid During Year GrantOrContriPaidDuringYear (4 entries)
| Address Line1RecipientUSAddress/AddressLine1 | CityRecipientUSAddress/City | StateRecipientUSAddress/State | ZIP CodeRecipientUSAddress/ZIPCode | Recipient RelationshipRecipientRelationship | Recipient Foundation StatusRecipientFoundationStatus | Purpose Of Grant Or ContributionPurposeOfGrantOrContribution | AmountAmount |
|---|---|---|---|---|---|---|---|
| ACTION AGAINST HUNGER USA | |||||||
| 247 W 37TH ST | NEW YORK | NY | 10018 | N/A | 509(a)(1) | General Unrestricted | $250 |
| AMERICAN FOUNDATION FOR THE BLIND I | |||||||
| 1000 5TH AVE STE 350 | HUNTINGTON | WV | 25701 | N/A | 509(a)(1) | General Unrestricted | $1,000 |
| KIDS IN CRISIS INC | |||||||
| 1 SALEM ST | COS COB | CT | 06807 | N/A | 509(a)(1) | General Unrestricted | $200 |
| OASIS HAVEN FOR WOMEN CHILDREN IN | |||||||
| 59 MILL ST | PATERSON | NJ | 07501 | N/A | 509(a)(1) | General Unrestricted | $250 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Grant Or Contri Paid During Year | 1700 | 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 | $1,849 | ExclusionAmount |
Other Revenue Described OtherRevenueDescribed
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Investment Management Refund | Description |
| Exclusion Code | 01 | ExclusionCode |
| Exclusion | $500 | ExclusionAmount |
Subtotals Part XVIA SubtotalsPartXVIA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $2,349 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Part XVIA | 2349 | 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 |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | X | Organization501c3ExemptPF |
| General Rule | X | GeneralRule |
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | 0001 | ContributorNumber |
| Contributor Name Individual | Modera Wealth Management | ContributorNameIndividual |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 56 Jefferson Ave | AddressLine1 |
| City | Westwood | City |
| State | NJ | State |
| ZIP Code | 07675 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | 8100 | AggregateContributions |
| Person Contribution Type | X | PersonContributionType |
General Explanation Attachment GeneralExplanationAttachment
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corp Stock InvestmentsCorpStock (8 entries)
| Name Of StockNameOfStock | EOY Book ValueEOYBookValue | EOYFMVEOYFMV |
|---|---|---|
| 304 shares of CREDIT SUISSE COMMODITY RET STRAT FD COMMON CL CRSOX | 2200 | 2842 |
| 193 shares of DFA EMERGING MARKETS PORTFOLIO I DFEMX | 4123 | 5921 |
| 213 shares of DFA INTERNATIONAL SMALL CO PORTFOLIO DFISX | 2355 | 3655 |
| 124 shares of DFA REAL ESTATE SECURITIES PORTFOLIO DFREX | 3213 | 2679 |
| 20 shares of ISHARES SP 500 INDEX FD IVV | 2558 | 2525 |
| 45 shares of NATIONAL ADVISORS HOLDINGS INC 63243Z990 | 56701 | 46575 |
| 463 shares of PIMCO HIGH-YIELD INSTL PHIYX | 4650 | 4304 |
| 1045 shares of VANGUARD INTERMEDIATE TERM BOND INDEX FUND SIGNAL VIBSX | 11092 | 11714 |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses OtherExpenses (2 entries)
| DescriptionDescription | Revenue And Expenses Per BooksRevenueAndExpensesPerBooks | Disbursements Charitable PrpsDisbursementsCharitablePrps | Net Investment IncomeNetInvestmentIncome |
|---|---|---|---|
| Administrative Fees | 25 | 25 | |
| Bank Charge | 7 | 7 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income OtherIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Investment Management Refund | Description |
| Revenue And Expenses Per Books | 500 | RevenueAndExpensesPerBooks |
| Net Investment Income | 500 | NetInvestmentIncome |
Substantial Contributors Sch SubstantialContributorsSch
Substantial Contributor SubstantialContributor
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person Name | Modera Wealth Management | PersonName |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 56 Jefferson Ave | AddressLine1 |
| City | Westwood | City |
| State | NJ | State |
| ZIP Code | 07675 | ZIPCode |
Comments