Liabilities / Assets
65th percentile
Higher debt load relative to assets than 65% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.42x
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on this filing.
Net Margin
100th percentile
Higher net margin than 100% of similar nonprofits.
Top Officer Pay
98th percentile
Higher top officer pay than 98% of similar nonprofits.
Asset Growth
3rd percentile
Faster asset growth than 3% of similar nonprofits.
Revenue Growth
Score unavailable
A valid growth rate could not be computed from the available filing history.
Balance Sheet
Assets
Down$117,329,503
Down $20,999,227 (-15%) from 2020
Net Assets
Down$67,619,135
Down $17,068,987 (-20%) from 2020
Liabilities
Down$49,710,368
Down $3,930,240 (-7.3%) from 2020
Revenue And Expenses
Revenue
Down-$1,003,490
Down $717,210 (-251%) from 2020
Expenses
Down$2,450,047
Down $2,309,111 (-49%) from 2020
Net Income
Up-$3,453,537
Up $1,591,901 (+32%) from 2020
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2021 to Dec 31, 2021
- Signed
- Nov 15, 2022
- Return Version
- 2021v4.2
- Gross Receipts
- $1,981,473
Mission and Program Overview
Mission
The corporation is organized and shall be operated for the benefit and support of the baton rouge area foundation and such other organizations which are exempt from federal income tax under section 501(c)(3) of the code, are non-private foundations as described in section 509(a)(1) or (a)(2) of the code, and are organized and operated to support such charitable, benevolent, civic, moral, religious, arts, cultural, medical, and educational uses and purposesas will most effectively assist, encourage, and promote the well-being of mankind.
Funding tax exempt orgs. Which are operated to support charitable, scientific, literary or educational activities that will effectivelty promote the well-being of man-kind.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments Program Related | $55,881,234 | $54,342,564 | ▼ $1,538,670 |
| Investments Other Securities | $69,653,925 | $52,450,144 | ▼ $17,203,781 |
| Land, Buildings, and Equipment, Net | $4,526,633 | $4,400,893 | ▼ $125,740 |
| Intangible Assets | $27,701 | $19,971 | ▼ $7,730 |
| Cash and Non-Interest-Bearing Accounts | $308,735 | $14,081 | ▼ $294,654 |
| Prepaid Expenses and Deferred Charges | $1,008 | $1,008 | → $0 |
| Total Assets | $138,328,730 | $117,329,503 | ▼ $20,999,227 |
| Other Assets Total | $7,929,494 | $6,100,842 | ▼ $1,828,652 |
| Liabilities | |||
| Other Liabilities | $42,302,586 | $38,996,975 | ▼ $3,305,611 |
| Accounts Payable and Accrued Expenses | $10,313,639 | $9,864,482 | ▼ $449,157 |
| Mortgage Notes Payable Secured by Investment Property | $1,024,383 | $848,911 | ▼ $175,472 |
| Total Liabilities | $53,640,608 | $49,710,368 | ▼ $3,930,240 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $84,688,122 | $67,619,135 | ▼ $17,068,987 |
| Total Net Assets Fund Balance | $84,688,122 | $67,619,135 | ▼ $17,068,987 |
| Total Liabilities and Net Assets / Fund Balance | $138,328,730 | $117,329,503 | ▼ $20,999,227 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $4,400,893 | $628,699 | $5,029,592 |
| Investment Program Related Org | $22,376,716 | - | - |
| Other Assets Org | $76,877 | - | - |
| Closely Held Equity Interests | $52,450,144 | - | - |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Charles Valluzzo | Audit Comm Chair/director |
| John G Davies | President/chairman |
| Kevin P Reilly Jr | Vice President/director |
| Kevin Lyle | Director |
| Christel C Slaughter | Secretary/VP/director |
| Andrew Ty Mcmains | Assistant Secretary |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $0
- Investment Income
- $-1,142,581
- Other Revenue
- $139,091
- Change in Net Assets
- $-3,453,537
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $2,450,047 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Legal | - | $1,200,000 | - | $1,200,000 |
| Depreciation Depletion | $922,092 | - | - | $922,092 |
| Fees for Services Accounting | - | $173,309 | - | $173,309 |
| Fees for Services Management | $48,000 | $68,180 | - | $116,180 |
| Interest | - | $16,736 | - | $16,736 |
| Office Expenses | - | $11,338 | - | $11,338 |
| Insurance | - | $5,913 | - | $5,913 |
| Other Expenses | - | $1,479 | - | $1,479 |
| Total Functional Expenses | $970,092 | $1,479,955 | $0 | $2,450,047 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Property Notes Payable | $34,466,030 |
| Contingent Liability | $4,200,000 |
| Other Liabilities | $249,018 |
| Deferred Income Tax Payable | $76,877 |
| Income Tax Payable | $5,050 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Backup withholding compliance
- Yes
- Business relationship with 35% controlled entity
- No
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- No
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- Yes
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 7A
“The board of directors of baton rouge area foundation appoints 100% of the board members of the wilbur marvin foundation.”
Form 990, Part VI, Section B, Line 11B
“After preparation by kpmg llp, management reviews the form 990. Prior to filing the form 990, each board member and officer is given the form 990 including required schedules for review and comments.”
Form 990, Part VI, Section B, Line 12C
“Annually, each director and officer completes a conflict of interest questionnaire which is reviewed by the general counsel and any conflicts are disclosed to the full board. If a potential conflict arises during the year, the situation is reviewed by the ceo, board chair and general counsel. With any conflict, the conflicted director is excused from the related board vote.”
Form 990, Part VI, Section C, Line 19
“The organization makes the form 990 available upon request. The organization does not make its governing documents, conflict of interest policy or financial statements available to the public.”
Form 990 Part VI Line 15A
“The wilbur marvin foundation does not have any employees, thus its process for determining compensation does not include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision.”
Filing and Contact Details
Filer
- Filer Name
- The Wilbur Marvin Foundation
- EIN
- 58-2019715
- Phone
- 2259247206
- Address
- 450 MAIN STREET, BATON ROUGE, LA 70802
Signing Officer
- Name
- Andrew Mcmains
- Title
- Assistant Secretary
- Phone
- 2259247206
- Signed
- 2022-11-15
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- John Davies
- Formed
- 1992
- Legal Domicile
- La
- Voting Board Members
- 5
- Independent Board Members
- 4
- Employees
- 0
- Volunteers
- 4
Preparer
- Firm
- Kpmg Llp
- Address
- 301 MAIN STREET SUITE 2150, BATON ROUGE, LA 70801
- Preparer
- Ryan Hooks
- Phone
- 2253444000
Supplemental Narrative
Additional Explanations
FORM 990, PART XI, LINE 9:
“Book/tax difference in income from equity investees -13,615,450.”
Form 990 Part XI Line 9
“Section 1.263(a)-3(n) election - book conformity election the wilbur marvin foundation is making the election under treas. Reg. 1.263(a)-3(n) to capitalize those repair and maintenance costs that it treats as capital improvements on its books and records for the tax year ended december 31, 2021. Section 1.263(a)-1(f) - de minimis safe harbor election the wilbur marvin foundation hereby makes the de minimis safe harbor election under section 1.263(a)-1(f) of the treasury regulations, effective only for the tax year ending december 31, 2021. Taxpayer has an applicable financial statement for the year of the election. This election permits the taxpayer to deduct for tax purposes any item deducted under its book policy that does not exceed $5,000 per invoice (or per item, as substantiated by the invoice) or items having an economic useful life of twelve months or less as described in section 1.263(a)-1(f)(1)(i).”
Financial Statement Notes
PART X, LINE 2:
“Accounting principles generally accepted in the united states of america provide accounting and disclosure guidance about positions taken by an entity in its tax returns that might be uncertain. The foundation believes that it has appropriate support for any tax positions taken, and management has determined that there are no uncertain tax positions that are material to the consolidated financial statements.”
Schedule D, Part VII - Investments - Closely Held Equity Int
“Investment in capital house 11,725,897 investment in hato rey 1,366,532 investment in laderas -1,000,000 investment in cpmc -1,303,422 investment in 5401 north 6,091,261 investment in cprt llc 28,516,711 investment in 5401 n inv iii 7,053,165”
Raw XML AppendixShowing 400 of 988 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 9864482 |
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| IRS990/ActivityOrMissionDesc | 0 | FUNDING TAX EXEMPT ORGS. WHICH ARE OPERATED TO SUPPORT CHARITABLE, SCIENTIFIC, LITERARY OR EDUCATIONAL ACTIVITIES THAT WILL EFFECTIVELTY PROMOTE THE WELL-BEING OF MAN-KIND. |
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| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 450 MAIN STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | BATON ROUGE |
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| IRS990/CYRevenuesLessExpensesAmt | 0 | -3453537 |
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| IRS990/CYTotalExpensesAmt | 0 | 2450047 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | -1003490 |
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| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 922092 |
| IRS990/Desc | 0 | THE ORGANIZATION HAS ACHIEVED ITS EXEMPT PURPOSE BY DISTRIBUTING FUNDS TO VARIOUS CHARITABLE, CULTURAL, RELIGIOUS, EDUCATIONAL, AND CIVIC ORGANIZATIONS. THE ORGANIZATION ALSO SUPPORTS BATON ROUGE AREA FOUNDATION BY FACILITATING MISSION-RELATED REAL ESTATE PROJECTS. |
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| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 173309 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 1200000 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 1200000 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 68180 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 48000 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 116180 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 55.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 5.00 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 5.00 |
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| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 60161 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
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| IRS990/FormationYr | 0 | 1992 |
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| IRS990/FSAuditedInd | 0 | 1 |
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| IRS990/GainOrLossGrp/OtherAmt | 0 | -598631 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
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| IRS990/GrantsToOrganizationsInd | 0 | 0 |
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| IRS990/GrossRentsGrp/RealAmt | 0 | 2025673 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
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| IRS990/IndoorTanningServicesInd | 0 | 0 |
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| IRS990/InfoInScheduleOPartVIInd | 0 | X |
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| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 11338 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
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| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 6100842 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -13615450 |
| IRS990/OtherExpensesGrp/Desc | 0 | TAXES |
| IRS990/OtherExpensesGrp/Desc | 1 | FEES AND LICENSES |
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| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 1479 |
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| IRS990/RevenueAmt | 0 | 499750 |
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| IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd | 0 | 1 |
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| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind | 0 | 0 |
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| IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd | 0 | 1 |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrganizationsCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrganizationsTotalCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 0 | 726030391 |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd | 0 | 7 |
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| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 0 | 970092 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 0 | BATON ROUGE AREA FOUNDATION |
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| IRS990ScheduleA/SupportSumAmt | 0 | 970092 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
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| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 5029592 |
| IRS990ScheduleD/CloselyHeldEquityInterestsGrp/BookValueAmt | 0 | 52450144 |
| IRS990ScheduleD/CloselyHeldEquityInterestsGrp/MethodValuationCd | 0 | C |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
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| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 1 | 22376716 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 0 | WMFIBM CONDO |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 1 | WATER CAMPUS PROJECT |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd | 0 | C |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd | 1 | C |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 154781 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 5835638 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 2 | 49058 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 3 | -15512 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 4 | 76877 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | ADVANCE RENT |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | PROPERTY NOTE RECEIVABLE |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 2 | DUE TO/DUE FROM AFFILIATES |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 3 | OTHER ASSETS |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 4 | DEFERRED TAX ASSET |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 34466030 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 249018 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 5050 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 3 | 4200000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 4 | 76877 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | PROPERTY NOTES PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | OTHER LIABILITIES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | INCOME TAX PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 3 | CONTINGENT LIABILITY |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 4 | DEFERRED INCOME TAX PAYABLE |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA PROVIDE ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT POSITIONS TAKEN BY AN ENTITY IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. THE FOUNDATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND MANAGEMENT HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE CONSOLIDATED FINANCIAL STATEMENTS. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | INVESTMENT IN CAPITAL HOUSE 11,725,897 INVESTMENT IN HATO REY 1,366,532 INVESTMENT IN LADERAS -1,000,000 INVESTMENT IN CPMC -1,303,422 INVESTMENT IN 5401 NORTH 6,091,261 INVESTMENT IN CPRT LLC 28,516,711 INVESTMENT IN 5401 N INV III 7,053,165 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE D, PART VII - INVESTMENTS - CLOSELY HELD EQUITY INT |
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| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 6100842 |
| IRS990ScheduleD/TotalBookValueProgramRltdAmt | 0 | 54342564 |
| IRS990ScheduleD/TotalBookValueSecuritiesAmt | 0 | 52450144 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 38996975 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | 0 |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | 0 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 605517 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 1 | 181971 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 1997221 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 36250 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 1 | 10250 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 23911 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 1 | 34747 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 3269500 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | JOHN G DAVIES |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 1 | ANDREW TY MCMAINS |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | PRESIDENT/CHAIRMAN |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 1 | ASSISTANT SECRETARY |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 3935178 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 1 | 226968 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | A RELATED TAX EXEMPT ORGANIZATION DETERMINES THE COMPENSATION OF AND PAYS THE PRESIDENT/ CHAIRMAN. THE RELATED ORGANIZATION'S BOARD CHAIR PREPARES AND DISTRIBUTES A CEO SURVEY TO ALL OF THE CURRENT BOARD MEMBERS OF THE RELATED ORGANIZATION. THE CHAIR COLLECTS THE COMPLETED SURVEYS AND PREPARES AN ANONYMOUS SUMMARY OF THE RESULTS. THE RELATED ORGANIZATION'S INDEPENDENT COMPENSATION COMMITTEE REVIEWS THE RESULTS AND USES THEIR KNOWLEDGE OF COMPARABLE DATA FROM SIMILAR FOUNDATION PEERS AND STANDARDS FROM SIMILAR POSITIONS WITHIN THE BATON ROUGE COMMUNITY TO DETERMINE THE CEO SALARY FOR THE NEXT YEAR. THE COMPENSATION COMMITTEE MAKES A RECOMMENDATION TO THE RELATED ORGANIZATION'S BOARD FOR THE CEO'S SALARY. THE BOARD APPROVES THE CEO'S SALARY. |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 1 | JOHN DAVIES PARTICIPATES IN A RELATED ORGANIZATION'S NON-QUALIFIED DEFERRED COMPENSATION PLAN. THE PLAN IS DESIGNED TO PROVIDE A RETIREMENT SUPPLEMENT FOR EXECUTIVE PARTICIPANTS. JOHN DAVIES RECEIVED A $3,250,000 DISTRIBUTION FROM THE PLAN DURING THE TAX YEAR. SCHEDULE J, PART II, COLUMN F PROVIDES THE PORTION OF THE DISTRIBUTION WHICH WAS EARNED IN PRIOR YEARS AND REPORTED ON PREVIOUSLY FILED FORMS 990 AS DEFERRED COMPENSATION; THE REMAINING AMOUNT REFLECTS EARNINGS OF THE ACCOUNT. |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I LINE 3 |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART I LINE 4B |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 1 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE BOARD OF DIRECTORS OF BATON ROUGE AREA FOUNDATION APPOINTS 100% OF THE BOARD MEMBERS OF THE WILBUR MARVIN FOUNDATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | AFTER PREPARATION BY KPMG LLP, MANAGEMENT REVIEWS THE FORM 990. PRIOR TO FILING THE FORM 990, EACH BOARD MEMBER AND OFFICER IS GIVEN THE FORM 990 INCLUDING REQUIRED SCHEDULES FOR REVIEW AND COMMENTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ANNUALLY, EACH DIRECTOR AND OFFICER COMPLETES A CONFLICT OF INTEREST QUESTIONNAIRE WHICH IS REVIEWED BY THE GENERAL COUNSEL AND ANY CONFLICTS ARE DISCLOSED TO THE FULL BOARD. IF A POTENTIAL CONFLICT ARISES DURING THE YEAR, THE SITUATION IS REVIEWED BY THE CEO, BOARD CHAIR AND GENERAL COUNSEL. WITH ANY CONFLICT, THE CONFLICTED DIRECTOR IS EXCUSED FROM THE RELATED BOARD VOTE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ORGANIZATION MAKES THE FORM 990 AVAILABLE UPON REQUEST. THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE WILBUR MARVIN FOUNDATION DOES NOT HAVE ANY EMPLOYEES, THUS ITS PROCESS FOR DETERMINING COMPENSATION DOES NOT INCLUDE A REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | BOOK/TAX DIFFERENCE IN INCOME FROM EQUITY INVESTEES -13,615,450. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | SECTION 1.263(A)-3(N) ELECTION - BOOK CONFORMITY ELECTION THE WILBUR MARVIN FOUNDATION IS MAKING THE ELECTION UNDER TREAS. REG. 1.263(A)-3(N) TO CAPITALIZE THOSE REPAIR AND MAINTENANCE COSTS THAT IT TREATS AS CAPITAL IMPROVEMENTS ON ITS BOOKS AND RECORDS FOR THE TAX YEAR ENDED DECEMBER 31, 2021. SECTION 1.263(A)-1(F) - DE MINIMIS SAFE HARBOR ELECTION THE WILBUR MARVIN FOUNDATION HEREBY MAKES THE DE MINIMIS SAFE HARBOR ELECTION UNDER SECTION 1.263(A)-1(F) OF THE TREASURY REGULATIONS, EFFECTIVE ONLY FOR THE TAX YEAR ENDING DECEMBER 31, 2021. TAXPAYER HAS AN APPLICABLE FINANCIAL STATEMENT FOR THE YEAR OF THE ELECTION. THIS ELECTION PERMITS THE TAXPAYER TO DEDUCT FOR TAX PURPOSES ANY ITEM DEDUCTED UNDER ITS BOOK POLICY THAT DOES NOT EXCEED $5,000 PER INVOICE (OR PER ITEM, AS SUBSTANTIATED BY THE INVOICE) OR ITEMS HAVING AN ECONOMIC USEFUL LIFE OF TWELVE MONTHS OR LESS AS DESCRIBED IN SECTION 1.263(A)-1(F)(1)(I). |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990 PART VI LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XI, LINE 9: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990 PART XI LINE 9 |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 1 |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt | 0 | WMF |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt | 1 | WMF |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | 5401 NORTH MANAGER LLC |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt | 1 | KANNAPOLIS CROSSING GP LLC |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN | 0 | 364916964 |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN | 1 | 843693197 |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/EndOfYearAssetsAmt | 0 | 6201522 |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/EndOfYearAssetsAmt | 1 | 0 |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd | 0 | LA |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd | 1 | LA |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt | 0 | REAL ESTATE |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt | 1 | REAL ESTATE |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/TotalIncomeAmt | 0 | 0 |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/TotalIncomeAmt | 1 | 0 |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt | 0 | 450 MAIN ST |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt | 1 | 450 MAIN ST |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm | 0 | BATON ROUGE |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm | 1 | BATON ROUGE |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2021 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $117,329,503
- Liabilities
- $49,710,368
- Net assets
- $67,619,135
- Revenue
- -$1,003,490
- Expenses
- $2,450,047
- Net income
- -$3,453,537