LINGENFELTER FOUNDATION: Form 990PF, tax year 2010

View the entire original 990 at ProPublica ↗

Organization
LINGENFELTER FOUNDATION (EIN 30-0003592)
Tax period
2010-01-01 to 2010-12-31
Filed
2011-11-15
IRS object ID
201133199349100408
Schema version
2010v3.4
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)
Timestamp2011-11-15T08:36:01-06:00Timestamp
Tax Period End Date2010-12-31TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1HELMHOLDTCOMPANY LLP CPASBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line15940 TAHOE DRIVE SEAddressLine1
CityGRAND RAPIDSCity
StateMIState
ZIP Code495467121ZIPCode
FieldValueIRS element (for citing)
Return Type990PFReturnType
Tax Period Begin Date2010-01-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN300003592EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1LINGENFELTER FOUNDATIONBusinessNameLine1
FieldValueIRS element (for citing)
Name ControlLINGNameControl
Phone2484865342Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line17819 LOCHLIN DRIVEAddressLine1
CityBRIGHTONCity
StateMIState
ZIP Code48116ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameKENNETH J LINGEFELTERName
TitlePRESIDENTTitle
Phone2484865342Phone
Date Signed2011-11-11DateSigned
Authorize Third Party1AuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameDANIEL M HELMHOLDT CPAName
Phone6169497250Phone
FieldValueIRS element (for citing)
Tax Year2010TaxYear
Build TS2016-02-24 21:20:13ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Exempt PFXExemptPF
FMV Assets EOY150485FMVAssetsEOY
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 Expnss229InterestOnSavingsRevAndExpnss
Interest On Savings Net Invst Incm229InterestOnSavingsNetInvstIncm
Capital Gain Net Incm Net Invst Incm0CapitalGainNetIncmNetInvstIncm
Total Revenue And Expenses229TotalRevenueAndExpenses
Total Net Investment Income229TotalNetInvestmentIncome
Comp Ofcr Dir Trst Rev And Expnss0CompOfcrDirTrstRevAndExpnss
Comp Ofcr Dir Trst Net Invst Incm0CompOfcrDirTrstNetInvstIncm
Comp Ofcr Dir Trst Dsbrs Chrtbl Prps0CompOfcrDirTrstDsbrsChrtblPrps
Legal Fees Rev And Expnss138LegalFeesRevAndExpnss
Legal Fees Net Invst Incm0LegalFeesNetInvstIncm
Legal Fees Dsbrs Chrtbl Prps0LegalFeesDsbrsChrtblPrps
Other Expenses Rev And Expnss48OtherExpensesRevAndExpnss
Other Expenses Net Invst Incm0OtherExpensesNetInvstIncm
Other Expenses Dsbrs Chrtbl Prps0OtherExpensesDsbrsChrtblPrps
Tot Opr Expenses Rev And Expnss186TotOprExpensesRevAndExpnss
Tot Opr Expenses Net Invst Incm0TotOprExpensesNetInvstIncm
Tot Opr Expenses Dsbrs Chrtbl Prps0TotOprExpensesDsbrsChrtblPrps
Contri Gifts Paid Rev And Expnss3500ContriGiftsPaidRevAndExpnss
Contri Gifts Paid Dsbrs Chrtbl Prps3500ContriGiftsPaidDsbrsChrtblPrps
Total Expenses Rev And Expnss3686TotalExpensesRevAndExpnss
Total Expenses Net Invst Incm0TotalExpensesNetInvstIncm
Total Expenses Dsbrs Chrtbl Prps3500TotalExpensesDsbrsChrtblPrps
Excess Of Revenue Over Expenses-3457ExcessOfRevenueOverExpenses
Net Investment Income229NetInvestmentIncome

Balance Sheets BalanceSheets

FieldValueIRS element (for citing)
Savings And Temp Cash Invst BOY153942SavingsAndTempCashInvstBOY
Savings And Temp Cash Invst EOY150485SavingsAndTempCashInvstEOY
Savings And Temp Cash Invst EOYFMV150485SavingsAndTempCashInvstEOYFMV
Total Assets BOY153942TotalAssetsBOY
Total Assets EOY150485TotalAssetsEOY
Total Assets EOYFMV150485TotalAssetsEOYFMV
Total Liabilities BOY0TotalLiabilitiesBOY
Total Liabilities EOY0TotalLiabilitiesEOY
Org That Do Not Follow SFAS117XOrgThatDoNotFollowSFAS117
Capital Stock BOY0CapitalStockBOY
Capital Stock EOY0CapitalStockEOY
Paid In Or Capital Surplus BOY0PaidInOrCapitalSurplusBOY
Paid In Or Capital Surplus EOY0PaidInOrCapitalSurplusEOY
Retained Earnings BOY153942RetainedEarningsBOY
Retained Earnings EOY150485RetainedEarningsEOY
Total Net Assets BOY153942TotalNetAssetsBOY
Total Net Assets EOY150485TotalNetAssetsEOY
Total Liabilities Net Assets BOY153942TotalLiabilitiesNetAssetsBOY
Total Liabilities Net Assets EOY150485TotalLiabilitiesNetAssetsEOY

Changes In Net Assets Fund Balances ChangesInNetAssetsFundBalances

FieldValueIRS element (for citing)
Total Net Assets Fund Balances BOY153942TotalNetAssetsFundBalancesBOY
Excess Of Revenue Over Expenses-3457ExcessOfRevenueOverExpenses
Other Increases0OtherIncreases
Subtotal150485Subtotal
Other Decreases0OtherDecreases
Total Net Assets Fund Balances EOY150485TotalNetAssetsFundBalancesEOY

Qlfy Und Sect4940e For Reduced Tax QlfyUndSect4940eForReducedTax

FieldValueIRS element (for citing)
Liable For4942 Tax0LiableFor4942Tax
Qualifying Distributions Year1100QualifyingDistributionsYear1
Noncharitable Assets Year1151821NoncharitableAssetsYear1
Distribution Ratio Year10.000659DistributionRatioYear1
Qualifying Distributions Year29280QualifyingDistributionsYear2
Noncharitable Assets Year2152640NoncharitableAssetsYear2
Distribution Ratio Year20.060797DistributionRatioYear2
Qualifying Distributions Year316430QualifyingDistributionsYear3
Noncharitable Assets Year3164718NoncharitableAssetsYear3
Distribution Ratio Year30.099746DistributionRatioYear3
Qualifying Distributions Year41000QualifyingDistributionsYear4
Noncharitable Assets Year4166629NoncharitableAssetsYear4
Distribution Ratio Year40.006001DistributionRatioYear4
Qualifying Distributions Year5500QualifyingDistributionsYear5
Noncharitable Assets Year5163566NoncharitableAssetsYear5
Distribution Ratio Year50.003057DistributionRatioYear5
Total Distribution Ratio0.170260TotalDistributionRatio
Average Distribution Ratio0.034052AverageDistributionRatio
Net Noncharitable Assets150062NetNoncharitableAssets
Adjusted Noncharitable Assets5110AdjustedNoncharitableAssets
One Percent Net Investment Income2OnePercentNetInvestmentIncome
Adj Nonchrtbl Assets And One5112AdjNonchrtblAssetsAndOnePct
Qualifying Distributions3500QualifyingDistributions

Excise Tax Based On Investment Incm ExciseTaxBasedOnInvestmentIncm

FieldValueIRS element (for citing)
Investment Income Excise Tax5InvestmentIncomeExciseTax
Tax Under Section5110TaxUnderSection511
Subtotal5Subtotal
Subtitle A Tax0SubtitleATax
Tax Based On Investment Income5TaxBasedOnInvestmentIncome
Est Tax Payments And Overpayment24EstTaxPaymentsAndOverpayment
Tax Paid With Extension100TaxPaidWithExtension
Total Credits And Payments124TotalCreditsAndPayments
Overpayment119Overpayment
Amount Credited To Next Year119AmountCreditedToNextYear
Amount To Be Refunded0AmountToBeRefunded

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 WithMIStatesFiledWith
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 Person NameKENNETH J LINGENFELTERBooksInCareOfPersonName
Books In Care Of Phone Number2484865342BooksInCareOfPhoneNumber

Books In Care Of US Address BooksInCareOfUSAddress

FieldValueIRS element (for citing)
Address Line17819 LOCHLIN DRIVEAddressLine1
CityBRIGHTONCity
StateMIState
ZIP Code48116ZIPCode
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 (3 entries)

Address Line1USAddress/AddressLine1CityUSAddress/CityStateUSAddress/StateZIP CodeUSAddress/ZIPCodeTitleTitleAvg Hours Per Wk Devoted To PositionAvgHoursPerWkDevotedToPositionCompensationCompensationContri To Empl Benefit Plans EtcContriToEmplBenefitPlansEtcExpense Account Other AllowancesExpenseAccountOtherAllowances
KENNETH J LINGENFELTER
7819 LOCHLIN DRIVEBRIGHTONMI48116PRESIDENT; DIRECTOR; TREAS0.00000
BECKY ALVERSON
7819 LOCHLIN DRIVEBRIGHTONMI48116SECRETARY; DIRECTOR0.00000
RITA COLEMAN
7819 LOCHLIN DRIVEBRIGHTONMI48116DIRECTOR0.00000
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

Sum Of Program Related Investments SumOfProgramRelatedInvestments

FieldValueIRS element (for citing)
Total0Total

Minimum Investment Return MinimumInvestmentReturn

FieldValueIRS element (for citing)
Avg Monthly FMV Of Securities0AvgMonthlyFMVOfSecurities
Avg Monthly Cash Balances152347AvgMonthlyCashBalances
FMV All Other Noncharitable Assets0FMVAllOtherNoncharitableAssets
Total FMV Of Unused Assets152347TotalFMVOfUnusedAssets
Reduction Claimed0ReductionClaimed
Acquisition Indebtedness0AcquisitionIndebtedness
Adj Total FMV Of Unused Assets152347AdjTotalFMVOfUnusedAssets
Cash Deemed Charitable2285CashDeemedCharitable
Net Noncharitable Assets150062NetNoncharitableAssets
Minimum Investment Return7503MinimumInvestmentReturn

Distributable DistributableAmount

FieldValueIRS element (for citing)
Minimum Investment Return7503MinimumInvestmentReturn
Tax Based On Investment Income5TaxBasedOnInvestmentIncome
Total Tax5TotalTax
Distributable Amount Before Adj7498DistributableAmountBeforeAdj
Recoveries Qlfy Distributions0RecoveriesQlfyDistributions
Distributable Amount Before Ded7498DistributableAmountBeforeDed
Deduction Fr Distributable$0DeductionFrDistributableAmount
Distributable Amount As Adjusted7498DistributableAmountAsAdjusted

Qualifying Distributions QualifyingDistributions

FieldValueIRS element (for citing)
Expenses And Contributions3500ExpensesAndContributions
Program Related Investments Total0ProgramRelatedInvestmentsTotal
Qualifying Distributions3500QualifyingDistributions
One Pct Sect4940e Org Net Invst Incm0OnePctSect4940eOrgNetInvstIncm
Adj Qualifying Distributions3500AdjQualifyingDistributions

Undistributed Income UndistributedIncome

FieldValueIRS element (for citing)
Distributable Amount As Adjusted7498DistributableAmountAsAdjusted
Undistributed Income Prior Year0UndistributedIncomePriorYear
Total For Prior Years0TotalForPriorYears
Excess Distri Carryover Year3151ExcessDistriCarryoverYear3
Excess Distri Carryover Year21688ExcessDistriCarryoverYear2
Total Excess Distri Carryover1839TotalExcessDistriCarryover
Qualifying Distributions3500QualifyingDistributions
Applied To Year10AppliedToYear1
Applied To Prior Years0AppliedToPriorYears
Treated As Distri From Corpus0TreatedAsDistriFromCorpus
Applied To Current Year3500AppliedToCurrentYear
Remaining Distri From Corpus0RemainingDistriFromCorpus
Excess Distri Cyov App CY Corpus1839ExcessDistriCyovAppCYCorpus
Excess Distri Cyov Applied CY1839ExcessDistriCyovAppliedCY
Total Corpus0TotalCorpus
Prior Year Undistributed Income0PriorYearUndistributedIncome
Prior Year Deficiency Or Tax0PriorYearDeficiencyOrTax
Taxable Amount10TaxableAmount1
Taxable Amount20TaxableAmount2
Undistributed Income CY2159UndistributedIncomeCY
Distri From Corpus170b1 E Or4942g30DistriFromCorpus170b1EOr4942g3
Excess Distri Cyov From Year50ExcessDistriCyovFromYear5
Excess Distri Cyov To Next Year0ExcessDistriCyovToNextYear

Supplementary Information SupplementaryInformation

FieldValueIRS element (for citing)
Contributing ManagerKENNETH J LINGENFELTERContributingManager
Only Contributes To PreselectedXOnlyContributesToPreselected

Grant Or Contri Paid During Year GrantOrContriPaidDuringYear (2 entries)

Address Line1RecipientUSAddress/AddressLine1CityRecipientUSAddress/CityStateRecipientUSAddress/StateZIP CodeRecipientUSAddress/ZIPCodeRecipient RelationshipRecipientRelationshipRecipient Foundation StatusRecipientFoundationStatusPurpose Of Grant Or ContributionPurposeOfGrantOrContributionAmountAmount
JUVENILE DIABETES RESEARCH FOUNDATION
24359 NORTHWESTERN HIGHWAYSOUTHFIELDMI48075N/APUBLIC CHARITYGENERAL SUPPORT$1,000
DETROIT INSTITUTE OF OPHTHALMOLOGY
15415 E JEFFERSON AVEGROSSE POINTE PARKMI48230N/APUBLIC CHARITYGENERAL SUPPORT$2,500
FieldValueIRS element (for citing)
Tot Grant Or Contri Paid During Year3500TotGrantOrContriPaidDuringYear
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$229ExclusionAmount

Subtotals Part XVIA SubtotalsPartXVIA

FieldValueIRS element (for citing)
Unrelated Business Income$0UnrelatedBusinessIncomeAmount
Exclusion$229ExclusionAmount
Related Or Exempt Function Income0RelatedOrExemptFunctionIncome
FieldValueIRS element (for citing)
Total Part XVIA229TotalPartXVIA

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

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFees

FieldValueIRS element (for citing)
CategoryLEGAL FEESCategory
Amount$138Amount
Net Investment Income0NetInvestmentIncome
Disbursements Charitable Prps0DisbursementsCharitablePrps

Other Expenses Schedule OtherExpensesSchedule

Other Expenses OtherExpenses (2 entries)

DescriptionDescriptionRevenue And Expenses Per BooksRevenueAndExpensesPerBooksNet Investment IncomeNetInvestmentIncomeDisbursements Charitable PrpsDisbursementsCharitablePrps
BANK SERVICE CHARGES2800
MICHIGAN NONPROFIT CORPORATION INFORMATION UPDATE FILING FEE2000

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