BETA

ALISON FOUNDATION: Form 990PF, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
ALISON FOUNDATION (EIN 20-0226054)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-19
IRS object ID
202611399349100611
Schema version
2025v4.0
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)
Return2026-05-19T10:12:30-04:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN392689642PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MERCER ADVISORS TAX SERVICES LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11200 17TH ST SUITE 2000AddressLine1Txt
CityDENVERCityNm
State AbbreviationCOStateAbbreviationCd
ZIP802025857ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN200226054EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ALISON FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlALISBusinessNameControlTxt
Phone5857385388PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1535 DEAN ST APT 908AddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11217ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDANIEL FIELDINGPersonNm
Person TitleSECRETARYPersonTitleTxt
Signature2026-05-13SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonPAUL PETROSINOPreparerPersonNm
PTINP00443720PTIN
Phone8555101040PhoneNum
Preparation2026-05-19PreparationDt
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$42,014,120FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$446,447InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$446,447InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$446,447InterestOnSavingsAdjNetIncmAmt
Dividends Rev And Expnss$1,186,714DividendsRevAndExpnssAmt
Dividends Net Invst Incm$1,186,714DividendsNetInvstIncmAmt
Dividends Adj Net Incm$1,186,714DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss$2,804,434NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$6,170,255GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$2,804,434CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$4,437,595TotalRevAndExpnssAmt
Total Net Invst Incm$4,437,595TotalNetInvstIncmAmt
Total Adj Net Incm$1,633,161TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$2,310AccountingFeesRevAndExpnssAmt
Other Prof Fees Rev And Expnss$1,023OtherProfFeesRevAndExpnssAmt
Taxes Rev And Expnss$48,000TaxesRevAndExpnssAmt
Other Expenses Rev And Expnss$750OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$52,083TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$1,792,095ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$1,792,095ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$1,844,178TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$1,792,095TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$2,593,417ExcessRevenueOverExpensesAmt
Net Investment Income$4,437,595NetInvestmentIncomeAmt
Adjusted Net Income$1,633,161AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$2,258,730SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$1,805,948SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$1,805,948SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY$16,450,640CorporateStockBOYAmt
Corporate Stock EOY$19,202,134CorporateStockEOYAmt
Corporate Stock EOYFMV$36,627,200CorporateStockEOYFMVAmt
Corporate Bonds BOY$4,234,401CorporateBondsBOYAmt
Corporate Bonds EOY$4,253,332CorporateBondsEOYAmt
Corporate Bonds EOYFMV$3,580,972CorporateBondsEOYFMVAmt
Total Assets BOY$22,943,771TotalAssetsBOYAmt
Total Assets EOY$25,261,414TotalAssetsEOYAmt
Total Assets EOYFMV$42,014,120TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Retained Earning BOY$22,943,771RetainedEarningBOYAmt
Retained Earning EOY$25,261,414RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$22,943,771TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$25,261,414TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$22,943,771TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$25,261,414TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$22,943,771TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$2,593,417ExcessRevenueOverExpensesAmt
Other Increases$151,565OtherIncreasesAmt
Subtotal$25,688,753SubtotalAmt
Other Decreases$427,339OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$25,261,414TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (4 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmtGross Sales PriceGrossSalesPriceAmt
UBS MARKET DISCOUNTP$691-$691-$691
UBS STC X5904P$1,019,970-$951,948-$951,948$68,022
UBS LTC X5904P$2,224,854$1,177,684$1,177,684$3,402,538
UBS LTC X5904P$120,306$2,579,389$2,579,389$2,699,695
FieldValueIRS element (for citing)
Capital Gain Net Income$2,804,434CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$61,683InvestmentIncomeExciseTaxAmt
Subtotal$61,683SubtotalAmt
Tax Based On Investment Income$61,683TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$48,000EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$48,000TotalPaymentsAndCreditsAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Es Penalty$679EsPenaltyAmt
Tax Due$14,362TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateNYOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1DANIEL FIELDINGBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone5857385388PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1535 DEAN ST APT 908AddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11217ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Undistributed Income PYfalseUndistributedIncomePYInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
RONALD H FIELDING
42 SURFSONG LANEKIAWAH ISLANDSC29455TRUSTEE000.00$0$0$0
DANIEL FIELDING
535 DEAN ST APT 908BROOKLYNNY11217SECRETARY000.00$0$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$32,314,604AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$3,025,714AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$3,622,051FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$38,962,369TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$38,962,369AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$584,436CashDeemedCharitableAmt
Net Vl Noncharitable Assets$38,377,933NetVlNoncharitableAssetsAmt
Minimum Investment Return$1,918,897MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$1,918,897MinimumInvestmentReturnAmt
Tax Based On Investment Income$61,683TaxBasedOnInvestmentIncomeAmt
Total Tax$61,683TotalTaxAmt
Distributable Before Adj$1,857,214DistributableBeforeAdjAmt
Distributable Before Ded$1,857,214DistributableBeforeDedAmt
Distributable As Adjusted$1,857,214DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$1,792,095ExpensesAndContributionsAmt
Qualifying Distributions$1,792,095QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$1,857,214DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$39,877ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr3$143,164ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr1$156,063ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$339,104TotalExcessDistributionCyovAmt
Qualifying Distributions$1,792,095QualifyingDistributionsAmt
Applied To Current Year$1,792,095AppliedToCurrentYearAmt
Excess Distri Cyov App CY Corpus$65,119ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$65,119ExcessDistributionCyovAppCYAmt
Total Corpus$273,985TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$273,985ExcessDistriCyovToNextYrAmt
Excess From Year3$117,922ExcessFromYear3Amt
Excess From Year1$156,063ExcessFromYear1Amt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (9 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient Foundation StatusRecipientFoundationStatusCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
ST JOHN'S COLLEGE
60 COLLEGE AVENUEANNAPOLISMD21401PCTO SUPPORT THE CURRICULUM BASED ON T$845,045
UNIVERSITY OF ROCHESTER
245 GLEASON HALLROCHESTERNY14627PCTO PROVIDE EDUCATION TO STUDENTS$200,000
AGASSIZ VILLAGE
9 VERNON STREETNORWOODMA01701PCTO CREATE AN EXPEREINCE TO HELP TEEN$260,000
GEORGE EASTMAN MUSEUM
900 EAST AVEROCHESTERNY14607PCPROVIDE MEANS FOR SCHOLARLY RESEARCH$19,550
ROPER ST FRANCIS FOUNDATION
8536 PALMETTO COMMERCE PKLADSONSC29456PCHEALING ALL PEOPLE WITH COMPASSION$200,000
CHARLESTON SYMPHONY ORCHESTRA
480 EAST BAY ST SUITE FCHARLESTONSC29403PCTO PROMOTE THE ENJOYMENT OF MUSIC$60,000
CHAMBER MUSIC CHARLESTON
PO BOX 80072CHARLESTONSC29416PCENHANCE QUALITY OF LIFE THROUGH ARTS$7,000
TOUCHSTONE DISCUSSION PROJECT
143 LOG CANOE CIRCLESTEVENSVILLEMD21666PCTO ENHANCE LIVES THROUGH EDUCATION$500
CLEVELAND CLINIC FDN
8615 EUCLID AVECLEVELANDOH44195PCTRANSFORM THE FUTURE OF HEALTHCARE$200,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$1,792,095TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$446,447ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$1,186,714ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion$2,804,434ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$4,437,595ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$4,437,595TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryINDIRECT ACCOUNTING FEESCategoryTxt
Amt$2,310Amt

Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule

Investments Corporate Bonds InvestmentsCorporateBondsGrp

FieldValueIRS element (for citing)
BondFIXED INCOME SECURITIESBondNm
EOY Book Value$4,253,332EOYBookValueAmt
EOYFMV$3,580,972EOYFMVAmt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

FieldValueIRS element (for citing)
StockEQUITIESStockNm
EOY Book Value$19,202,134EOYBookValueAmt
EOYFMV$36,627,200EOYFMVAmt

Other Decreases Schedule OtherDecreasesSchedule

Other Decreases Detail OtherDecreasesDetail

FieldValueIRS element (for citing)
DescBASIS ADJUSTMENTDesc
Amt$427,339Amt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt
EXPENSES
NYS DEPT OF LAW$750

Other Increases Schedule OtherIncreasesSchedule

Other Increases Detail OtherIncreasesDetail

FieldValueIRS element (for citing)
DescADJUSTMENT FOR WASH SALEDesc
Amt$151,565Amt

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail (2 entries)

CategoryCategoryTxtAmtAmt
MISC FEES$1,023
MARGIN INTEREST

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryESTIMATED TAXESCategoryTxt
Amt$48,000Amt

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