Liabilities / Assets
21st percentile
Higher debt load relative to assets than 21% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.00x
Liabilities / Revenue
23rd percentile
Higher debt load relative to revenue than 23% of similar nonprofits.
Net Margin
1st percentile
Higher net margin than 1% of similar nonprofits.
Top Officer Pay
46th percentile
Higher top officer pay than 46% of similar nonprofits.
Top officer pay equals 8.3% of source-year revenue.
Asset Growth
1st percentile
Faster asset growth than 1% of similar nonprofits.
Revenue Growth
17th percentile
Faster revenue growth than 17% of similar nonprofits.
Balance Sheet
Assets
Down$24,485,053
Down $13,527,952 (-36%) from 2020
Net Assets
Down$24,479,489
Down $13,529,226 (-36%) from 2020
Liabilities
Up$5,564
Up $1,274 (+30%) from 2020
Revenue And Expenses
Revenue
Down$1,564,197
Down $199,394 (-11%) from 2020
Expenses
Up$19,966,442
Up $17,688,142 (+776%) from 2020
Net Income
Down-$18,402,245
Down $17,887,536 (-3475%) from 2020
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2021 to Dec 31, 2021
- Signed
- Mar 1, 2024
- Return Version
- 2021v4.2
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| AUDREY B MORGAN | Trustee | FT | $129,996 | - | $129,996 |
Grants and Assistance
Foundation Grants and Related Investments
| Type | Recipient | Purpose | Status | Location | Amount |
|---|---|---|---|---|---|
| Paid Grant | KENNESAW STATE UNIVERSITY FOUNDATION | SCHOLARSHIP FUNDS | PC | KENNESAW, GA, US | $8,550,000 |
| Paid Grant | COMMUNITY FOUNDATION OF GREATER ATLANTA | PHILANTHROPIC | PC | ATLANTA, GA, US | $4,999,262 |
| Paid Grant | BERRY COLLEGE | NEW THEATRE | PC | MOUNT BERRY, GA, US | $4,996,087 |
| Paid Grant | OUR HOUSE INC | CHILDHOOD EDUCATION SUPPORT SERVICES | PC | DECATUR, GA, US | $275,000 |
| Paid Grant | AMERICAN RED CROSS | DISASTER RELIEF PROGRAMS | PC | BOONE, IA, US | $85,000 |
| Paid Grant | SCOTTDALE EARLY LEARNING | OPERATIONS | PC | SCOTTDALE, GA, US | $50,000 |
| Paid Grant | ATLANTA BALLET | THEATRICAL BALLET OPERATIONS | PC | ATLANTA, GA, US | $25,000 |
| Paid Grant | ATLANTA COMMUNITY FOOD BANK | TO PROVIDE ASSISTANCE DURING COVID 19 PANDEMIC | PC | EAST POINT, GA, US | $25,000 |
| Paid Grant | CHRIS 180 | CAPITAL CAMPAIGN | PC | ATLANTA, GA, US | $25,000 |
| Paid Grant | COVENANT HOUSE GEORGIA | OPERATIONS | PC | ATLANTA, GA, US | $25,000 |
| Paid Grant | EMORY ADRC | MEDICAL RESEARCH ON ALZHEIMER'S DISEASE | PC | ATLANTA, GA, US | $25,000 |
| Paid Grant | GOOD SAMARITAN HEALTH CENTER OF GWINNETT | TO PROVIDE HEALTHCARE ASSISTANCE TO UNINSURED AND UNINSURED WORKING POOR | PC | NORCROSS, GA, US | $25,000 |
| Paid Grant | MERCY CARE FOUNDATION | MEDICAL SERVICES | PC | CHAMBLEE, GA, US | $25,000 |
| Paid Grant | GEORGIA CENTER FOR CHILD ADVOCACY INC | OPERATIONS | PC | ATLANTA, GA, US | $20,000 |
| Paid Grant | AGAPE YOUTH & FAMILY CENTER | OPERATIONS | PC | ATLANTA, GA, US | $15,000 |
| Paid Grant | CITY OF REFUGE | OPERATIONS | PC | ATLANTA, GA, US | $15,000 |
| Paid Grant | METROPOLITAN COUNSELING SERVICES INC | OPERATIONS | PC | ATLANTA, GA, US | $15,000 |
| Paid Grant | VISION TO LEARN | OPERATIONS | PC | LOS ANGELES, CA, US | $15,000 |
| Paid Grant | ARTSBRIDGE FOUNDATION | THEATRE EDUCATION | PC | ATLANTA, GA, US | $10,000 |
| Paid Grant | ATLANTA MISSION | PROVIDE ASSISTANCE DURING COVID-19 PANDEMIC | PC | ATLANTA, GA, US | $10,000 |
| Paid Grant | ATLANTA VOLUNTEER LAWYERS FOUNDATION | OPERATIONS AND PHONES | PC | ATLANTA, GA, US | $10,000 |
| Paid Grant | CASA | FOSTER CARE OPERATIONS | PC | DECATUR, GA, US | $10,000 |
| Paid Grant | EMORY UNIVERSITY VETERANS | TO PROVIDE ASSISTANCE TO VETERANS | PC | ATLANTA, GA, US | $10,000 |
| Paid Grant | GEORGIA AGAPE INC | OPERATIONS | PC | ATLANTA, GA, US | $10,000 |
| Paid Grant | GEORGIA SYMPHONY ORCHESTRA | MUSICAL EDUCATION | PC | MARIETTA, GA, US | $10,000 |
| Paid Grant | GLOBAL GROWERS NETWORK | OPERATIONS | PC | AVONDALE, GA, US | $10,000 |
| Paid Grant | MUST MINISTRIES | PROVIDE ASSISTANCE TO HOMELESS AND STRUGGLING INDIVIDUALS DURING COVID-19 PANDEMIC | PC | SMYRNA, GA, US | $10,000 |
| Paid Grant | QUALITY CARE FOR CHILDREN | OPERATIONS | PC | ATLANTA, GA, US | $10,000 |
| Paid Grant | REACH OUT AND READ GEORGIA | OPERATIONS | PC | BOSTON, MA, US | $10,000 |
| Paid Grant | WELLSPRING LIVING | DMST RECOVERY OPERATIONS | PC | ATLNATA, GA, US | $10,000 |
| Paid Grant | CARE USA | PHILANTHROPIC | PC | ATLANTA, GA, US | $5,000 |
| Paid Grant | HILLSIDE INC | OPERATIONS | PC | ATLANTA, GA, US | $5,000 |
| Paid Grant | HOPE ATLANTA | ASSISTANCE FOR HOMELESS SHELTERS | PC | ATLANTA, GA, US | $5,000 |
| Paid Grant | MOVING IN THE SPIRIT | MARTA CARDS | PC | ATLANTA, GA, US | $5,000 |
| Paid Grant | PHYSICIANS CARE CLINIC | OPERATIONS | PC | DECATUR, GA, US | $5,000 |
| Paid Grant | SAMARITAN COUNSELING CENTER OF ATLANTA | CLINICAL AND SPIRITUAL COUNSELING | PC | ATLANTA, GA, US | $5,000 |
| Paid Grant | L'ARCHE ATLANTA | OPERATIONS | PC | DECATUR, GA, US | $2,500 |
Filing and Contact Details
Filer
- Filer Name
- Bobbie Bailey Foundation Inc
- EIN
- 58-2085849
- Phone
- 4042642887
- Address
- 4452 BIBB BLVD 200, TUCKER, GA 30084
Signing Officer
- Name
- Audrey B Morgan
- Title
- Trustee
- Phone
- 4042642887
- Signed
- 2024-03-01
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Cherry Bekaert Advisory LLC
- Address
- 1075 PEACHTREE STREET NE SUITE 1600, ATLANTA, GA 30309
- Preparer
- Jeff D Horsley
- Phone
- 4042090954
Raw XML AppendixShowing 400 of 832 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.
| Path | # | Value |
|---|---|---|
| AccountingFeesSchedule/AccountingFeesDetail/Amt | 0 | 18054 |
| AccountingFeesSchedule/AccountingFeesDetail/CategoryTxt | 0 | RETURN PREP AND TAX COMPLIANCE FEES |
| AccountingFeesSchedule/AccountingFeesDetail/DisbursementsCharitablePrpsAmt | 0 | 13541 |
| AccountingFeesSchedule/AccountingFeesDetail/NetInvestmentIncomeAmt | 0 | 4513 |
| DepreciationSchedule/DepreciationPropertyGrp/AcquiredDt | 0 | 2019-01-22 |
| DepreciationSchedule/DepreciationPropertyGrp/AcquiredDt | 1 | 2019-01-22 |
| DepreciationSchedule/DepreciationPropertyGrp/AcquiredDt | 2 | 2019-09-16 |
| DepreciationSchedule/DepreciationPropertyGrp/AcquiredDt | 3 | 2018-12-19 |
| DepreciationSchedule/DepreciationPropertyGrp/AcquiredDt | 4 | 2021-02-15 |
| DepreciationSchedule/DepreciationPropertyGrp/ComputationMethodTxt | 0 | SL |
| DepreciationSchedule/DepreciationPropertyGrp/ComputationMethodTxt | 1 | SL |
| DepreciationSchedule/DepreciationPropertyGrp/ComputationMethodTxt | 2 | SL |
| DepreciationSchedule/DepreciationPropertyGrp/ComputationMethodTxt | 3 | SL |
| DepreciationSchedule/DepreciationPropertyGrp/ComputationMethodTxt | 4 | SL |
| DepreciationSchedule/DepreciationPropertyGrp/CostOrOtherBasisAmt | 0 | 1854 |
| DepreciationSchedule/DepreciationPropertyGrp/CostOrOtherBasisAmt | 1 | 2413 |
| DepreciationSchedule/DepreciationPropertyGrp/CostOrOtherBasisAmt | 2 | 1463 |
| DepreciationSchedule/DepreciationPropertyGrp/CostOrOtherBasisAmt | 3 | 1622 |
| DepreciationSchedule/DepreciationPropertyGrp/CostOrOtherBasisAmt | 4 | 1112 |
| DepreciationSchedule/DepreciationPropertyGrp/CurrentYearExpenseAmt | 0 | 371 |
| DepreciationSchedule/DepreciationPropertyGrp/CurrentYearExpenseAmt | 1 | 483 |
| DepreciationSchedule/DepreciationPropertyGrp/CurrentYearExpenseAmt | 2 | 293 |
| DepreciationSchedule/DepreciationPropertyGrp/CurrentYearExpenseAmt | 3 | 324 |
| DepreciationSchedule/DepreciationPropertyGrp/CurrentYearExpenseAmt | 4 | 204 |
| DepreciationSchedule/DepreciationPropertyGrp/LifeRt | 0 | 5.000000000000 |
| DepreciationSchedule/DepreciationPropertyGrp/LifeRt | 1 | 5.000000000000 |
| DepreciationSchedule/DepreciationPropertyGrp/LifeRt | 2 | 5.000000000000 |
| DepreciationSchedule/DepreciationPropertyGrp/LifeRt | 3 | 5.000000000000 |
| DepreciationSchedule/DepreciationPropertyGrp/LifeRt | 4 | 5.000000000000 |
| DepreciationSchedule/DepreciationPropertyGrp/NetInvestmentIncomeAmt | 0 | 0 |
| DepreciationSchedule/DepreciationPropertyGrp/NetInvestmentIncomeAmt | 1 | 0 |
| DepreciationSchedule/DepreciationPropertyGrp/NetInvestmentIncomeAmt | 2 | 0 |
| DepreciationSchedule/DepreciationPropertyGrp/NetInvestmentIncomeAmt | 3 | 0 |
| DepreciationSchedule/DepreciationPropertyGrp/NetInvestmentIncomeAmt | 4 | 0 |
| DepreciationSchedule/DepreciationPropertyGrp/PriorYearDepreciationAmt | 0 | 711 |
| DepreciationSchedule/DepreciationPropertyGrp/PriorYearDepreciationAmt | 1 | 925 |
| DepreciationSchedule/DepreciationPropertyGrp/PriorYearDepreciationAmt | 2 | 366 |
| DepreciationSchedule/DepreciationPropertyGrp/PriorYearDepreciationAmt | 3 | 648 |
| DepreciationSchedule/DepreciationPropertyGrp/PropertyDesc | 0 | COMPUTER |
| DepreciationSchedule/DepreciationPropertyGrp/PropertyDesc | 1 | COMPUTER |
| DepreciationSchedule/DepreciationPropertyGrp/PropertyDesc | 2 | COMPUTER |
| DepreciationSchedule/DepreciationPropertyGrp/PropertyDesc | 3 | COMPUTER |
| DepreciationSchedule/DepreciationPropertyGrp/PropertyDesc | 4 | COMPUTER |
| GeneralExplanationAttachment/GeneralExplanationGrp/FormAndLineReferenceDesc | 0 | 990PF PART I LINE 25: |
| GeneralExplanationAttachment/GeneralExplanationGrp/FormAndLineReferenceDesc | 1 | 990PF PART I LINE 25: |
| GeneralExplanationAttachment/GeneralExplanationGrp/FormAndLineReferenceDesc | 2 | 990PF PART I LINE 25: |
| GeneralExplanationAttachment/GeneralExplanationGrp/FormAndLineReferenceDesc | 3 | FORM 990-PF PAGE 5, PART VI-B: |
| GeneralExplanationAttachment/GeneralExplanationGrp/FormAndLineReferenceDesc | 4 | 990-PF |
| GeneralExplanationAttachment/GeneralExplanationGrp/FormAndLineReferenceDesc | 5 | FORM 8865 |
| GeneralExplanationAttachment/GeneralExplanationGrp/FormAndLineReferenceDesc | 6 | FORM 8865 |
| GeneralExplanationAttachment/GeneralExplanationGrp/FormAndLineReferenceDesc | 7 | FORM 8865 |
| GeneralExplanationAttachment/GeneralExplanationGrp/FormAndLineReferenceDesc | 8 | FORM 8865 |
| GeneralExplanationAttachment/GeneralExplanationGrp/FormAndLineReferenceDesc | 9 | FORM 8865 |
| GeneralExplanationAttachment/GeneralExplanationGrp/IdentifierTxt | 0 | EXPLANATION FOR FILING AMENDED RETURN |
| GeneralExplanationAttachment/GeneralExplanationGrp/IdentifierTxt | 1 | STATEMENT OF REASONABLE CAUSE FOR DELINQUENT FILING |
| GeneralExplanationAttachment/GeneralExplanationGrp/IdentifierTxt | 2 | STATEMENT OF REASONABLE CAUSE FOR DELINQUENT FILING |
| GeneralExplanationAttachment/GeneralExplanationGrp/IdentifierTxt | 3 | STATEMENT OF REASONABLE CAUSE FOR DELINQUENT FILING |
| GeneralExplanationAttachment/GeneralExplanationGrp/IdentifierTxt | 4 | STATEMENT OF REASONABLE CAUSE FOR DELINQUENT FILING |
| GeneralExplanationAttachment/GeneralExplanationGrp/IdentifierTxt | 5 | STATEMENT OF REASONABLE CAUSE FOR DELINQUENT FILING |
| GeneralExplanationAttachment/GeneralExplanationGrp/MediumExplanationTxt | 0 | THE ORGANIZATION MADE NON-CASH DONATIONS OF PUBLICLY TRADED SECURITIES AND MUTUAL FUNDS TO KENNESAW STATE UNIVERSITY IN THE AMOUNT OF $2,234,209 ON 6/8/2021 AND $2,781,311 ON 6/17/2021 FOR A TOTAL OF $5,015,520. THE BOOK VALUE ON THE DONATED SECURITIES WAS $2,715,541.THE METHOD USED TO VALUE THE DONATED SECURITIES WAS THE AVERAGE OF THE HIGH AND LOW PRICE ON THE DATE OF THE GIFT. THE NON-CASH DONATIONS WERE MADE IN ADDITION TO CASH DONATIONS IN THE AMOUNT OF $3,534,480. TOTAL CHARITABLE DONATIONS REPORTED ON PART XIV WERE $8,550,000 MADE TO KENNESAW STATE UNIVERSITY. |
| GeneralExplanationAttachment/GeneralExplanationGrp/MediumExplanationTxt | 1 | THE ORGANIZATION MADE A NON-CASH DONATION OF PUBLICLY TRADED SECURITIES AND MUTUAL FUNDS TO THE COMMUNITY FOUNDATION OF GREATER ATLANTA ON 4/26/2021 IN THE AMOUNT OF $4,453,333. THE BOOK VALUE OF THE DONATED SECURITIES WAS 2,885,102. THE METHOD USED TO VALUE THE DONATED SECURITIES WAS THE AVERAGE OF THE HIGH AND LOW PRICE ON THE DATE OF THE GIFT. THE NON-CASH DONATIONS WERE MADE IN ADDITION TO CASH DONATIONS IN THE AMOUNT OF $545,929. TOTAL CHARITABLE DONATIONS REPORTED ON PART XIV WERE $4,999,262 MADE TO COMMUNITY FOUNDATION OF GREATER ATLANTA. |
| GeneralExplanationAttachment/GeneralExplanationGrp/MediumExplanationTxt | 2 | THE ORGANIZATION MADE A NON-CASH DONATION OF PUBLICLY TRADED SECURITIES AND MUTUAL FUNDS TO BERRY COLLEGE IN THE AMOUNT OF $2,882,587 ON 12/2/2021 AND $1,692,993 ON 12/3/2021 A TOTAL OF $4,575,580. THE BOOK VALUE ON THE DONATED SECURITIES WAS $3,570,770.THE METHOD USED TO VALUE THE DONATED SECURITIES WAS THE AVERAGE OF THE HIGH AND LOW PRICE ON THE DATE OF THE GIFT. THE NON-CASH DONATIONS WERE MADE IN ADDITION TO CASH DONATIONS IN THE AMOUNT OF $420,507. TOTAL CHARITABLE DONATIONS REPORTED ON PART XIV WERE $4,996,087 MADE TO BERRY COLLEGE. |
| GeneralExplanationAttachment/GeneralExplanationGrp/MediumExplanationTxt | 3 | PART VI-B, LINE 1A QUESTION 4 EXPLANATION- FOUNDATION TRUSTEE AUDREY B. MORGAN RECEIVED ANNUAL SALARY OF $129,996 DURING 2021 FOR FULL-TIME EMPLOYMENT SERVICES AS THE FOUNDATION'S MANAGER. SHE IS THE SISTER OF DISQUALIFIED PERSON M. BOBBIE BAILEY AND HER ESTATE. AMOUNT IS NECESSARY AND REASONABLE BASED ON MARKET COMPENSATION ANALYSIS FOR SIMILAR FOUNDATION SERVICE PROVIDERS. THUS, THE REG SECTION 53.4941(D)-3(C) EXCEPTION APPLIES, SUCH THAT NO TAX IS DUE UNDER IRC 4941, NOR IS FORM 4720 REQUIRED. |
| GeneralExplanationAttachment/GeneralExplanationGrp/MediumExplanationTxt | 4 | THE 2021 FORM 990-PF IS BEING AMENDED TO REPORT FORM 8865(RETURN OF US PERSONS WITH RESPECT TO CERTAIN FOREIGN PARTNERSHIPS) TO REPORT CAPITAL CONTRIBUTIONS IN THE AMOUNT OF $268,000 WHICH WERE MADE TO THE BCP VIII ACCESS FUND(OFFSHORE) LP.THE BOBBIE BAILEY FOUNDATION INADVERTENTLY OMITTED FILING FORM 8865 ON THE ORIGINAL FORM 990-PF. FAILURE TO REPORT THE FORM 8865 ON THE ORIGINAL FORM 990-PF WAS NOT DUE TO NEGLIGENCE OR WILLFULL NEGLECT. PLEASE SEE THE REASONABLE CAUSE STATEMENT FOR FILING A DELINQUENT FORM 8865.ONCE IT WAS DETERMINED THERE WAS A FILING REQUIREMENT FOR TAX YEAR 2021 TO REPORT THE INVESTMENT MADE IN THE BCP VIII ACCESS FUND (OFFSHORE) THE FOUNDATION EXERCISED ORDINARY BUSINESS CARE AND PRUDENCE AND TOOK STEPS TO REQUEST AN AMENDED FORM 990-PF BE FILED. |
| GeneralExplanationAttachment/GeneralExplanationGrp/MediumExplanationTxt | 5 | THE IRS HAS SET FORTH DELINQUENT INTERNATIONAL INFORMATION RETURN SUBMISSION PROCEDURES FOR TAXPAYERS SEEKING RELIEF FROM PENALTIES ASSOCIATED WITH THEIR DELINQUENT INTERNATIONAL INFORMATION RETURNS. THE DELINQUENT INTERNATIONAL INFORMATION RETURN SUBMISSION PROCEDURES APPLY TO TAXPAYERS THAT (1) HAVE NOT FILED ONE OR MORE REQUIRED INTERNATIONAL INFORMATION RETURNS, (2) HAVE REASONABLE CAUSE FOR NOT TIMELY FILING THE INFORMATION RETURNS, (3) ARE NOT UNDER A CIVIL EXAMINATION OR CRIMINAL INVESTIGATION BY THE IRS, AND (4) HAVE NOT ALREADY BEEN CONTACTED BY THE IRS ABOUT THE DELINQUENT INFORMATION RETURNS. TO SEEK RELIEF UNDER THE DELINQUENT INTERNATIONAL INFORMATION RETURN SUBMISSION PROCEDURES, TAXPAYERS ARE DIRECTED TO FILE THE DELINQUENT INFORMATION RETURNS WITH A STATEMENT OF ALL FACTS ESTABLISHING REASONABLE CAUSE FOR THE LATE FILING.BOBBIE BAILEY FOUNDATION, INC. ("BBF OR "THE FOUNDATION") HAS FILED A DELINQUENT FORM 8865 RETURN OF U.S. PERSONS WITH RESPECT TO CERTAIN FOREIGN PARTNERSHIPS FOR THE TAX YEAR ENDED DECEMBER 31, 2021 ("2021"). BBF SATISFIES EACH OF THE ABOVE REQUIREMENTS. BBF (1) HAS NOT FILED A REQUIRED INTERNATIONAL INFORMATION RETURN, (2) HAS REASONABLE CAUSE FOR NOT TIMELY FILING THE RETURN, (3) IS NOT UNDER A CIVIL EXAMINATION OR CRIMINAL INVESTIGATION BY THE IRS AND (4) HAS NOT ALREADY BEEN CONTACTED BY THE IRS ABOUT THE DELINQUENT INFORMATION RETURN. MOREOVER, THE ENTITY FOR WHICH THE INFORMATION RETURN IS BEING FILED WAS NOT ENGAGED IN TAX EVASION. FOR THE REASONS DISCUSSED BELOW, ANY POTENTIAL PENALTIES SHOULD NOT BE ASSESSED ON THE GROUNDS THAT THE DELINQUENT FILING OF BBF'S 2021 FORM 8865 AND WAS DUE TO REASONABLE CAUSE AND NOT WILLFUL NEGLECT.STATEMENT OF FACTSESTABLISHED IN 1994, BBF IS A PRIVATE FOUNDATION WHICH HAS AWARDED MILLIONS OF DOLLARS IN GRANTS TO VARIOUS PHILANTHROPIC ORGANIZATIONS, INCLUDING HIGHER EDUCATION INSTITUTIONS AND OTHER CHARITIES SUPPORTING A RANGE OF HEALTH AND HUMAN SERVICES, ARTS AND OTHER CHARITABLE CAUSES. TO HELP FUND THESE ENDEAVORS AND MAINTAIN LIQUID RESERVES, BBF HAS MAINTAINED INVESTMENTS IN MANAGED ACCOUNTS AT BANK OF AMERICA. BBF HAS RELIED ON INVESTMENT ADVISORS TO MAKE INVESTMENTS ON BEHALF OF THE FOUNDATION. IN 2021, BBF'S INVESTMENT ADVISORS MADE AN INVESTMENT IN THE BCP VIII ACCESS FUND (OFFSHORE) LP, WHICH IS LOCATED IN THE CAYMAN ISLANDS (THE "CAYMAN ISLANDS INVESTMENT"). THIS INVESTMENT CONSTITUTED LESS THAN 1% OF THE FOUNDATION'S TOTAL INVESTMENT VALUE DEPLOYED ACROSS HUNDREDS OF SECURITIES IN 11 MANAGED INVESTMENT ACCOUNTS. (CONTINUED.) |
| GeneralExplanationAttachment/GeneralExplanationGrp/MediumExplanationTxt | 6 | BBF HAS RELIED ON ITS INVESTMENT ADVISORS AND TAX PREPARERS TO ENSURE CORRECT FILING AND REPORTING IN REGARD TO INVESTMENTS MADE ON BEHALF OF THE FOUNDATION. HOWEVER, DESPITE HAVING ACCESS TO ALL PERTINENT INFORMATION, THE INVESTMENT ADVISORS FAILED TO INFORM BBF OR ITS TAX PREPARER THAT THIS INVESTMENT WAS MADE INTO A FOREIGN PARTNERSHIP AND IN EXCESS OF THE FORM 8865 INVESTMENT THRESHOLD TO REPORT THIS INVESTMENT. CONSEQUENTLY, THE TAX PREPARER WHO PREPARED THE FOUNDATION'S 2021 FORM 990-PF WAS NOT AWARE OF THIS FILING REQUIREMENT AT THE TIME OF PREPARATION AND TIMELY FILING IN 2022 OF THE FOUNDATIONS 2021 TAX RETURN. THUS, THE ORIGINALLY FILED 2021 FORM 990-PF DID NOT INCLUDE FORM 8865 TO REPORT THIS INVESTMENT. IN 2023, BBF ENGAGED CHERRY BEKAERT ADVISORY LLC ("CHERRY BEKAERT") TO PREPARE ITS 2022 FORM 990-PF. DURING THAT PROCESS, CHERRY BEKAERT NOTED AN INVESTMENT ON A 2022 BROKERAGE STATEMENT THAT CAUSED THE TAX PREPARER TO INQUIRE FURTHER WITH THE BANK OF AMERICA ADVISORS ON POTENTIAL INVESTMENTS REQUIRING FOREIGN DISCLOSURES. THIS ANALYSIS AND CORRESPONDENCE RESULTED IN THE DETERMINATION THAT BCP VIII ACCESS FUND (OFFSHORE) LP WAS A FOREIGN PARTNERSHIP, AND INVESTMENTS MADE BY BBF IN A MANAGED ACCOUNT EXCEEDED THE THRESHOLD FOR FORM 8865 FILING REQUIREMENT FOR 2022. CHERRY BEKAERT SUBSEQUENTLY INFORMED BBF OF THIS REQUIREMENT AND PREPARED FORM 8865 TO INCLUDE WITH ITS TIMELY-FILED 2022 FORM 990-PF. CHERRY BEKAERT CONTINUED TO ANALYZE AND DISCUSS WITH BANK OF AMERICA PRIOR YEAR INVESTMENTS MADE INTO BCP VIII ACCESS FUND (OFFSHORE) LP TO DETERMINE IF PRIOR YEAR FORM 8865 FILING REQUIREMENTS MAY HAVE EXISTED WITH RESPECT TO THIS INVESTMENT BASED ON THE AMOUNTS OF PRIOR YEAR INVESTMENTS. THIS RESULTED IN A DETERMINATION THAT FORM 8865 WAS REQUIRED FOR 2021 ALSO. AT THAT POINT, BBF ENGAGED CHERRY BEKAERT, WHO WORKED DILIGENTLY TO PROPERLY PREPARE AND FILE AN AMENDED 2021 RETURN TOGETHER WITH A FORM 8865 AND THIS STATEMENT OF REASONABLE CAUSE. |
| GeneralExplanationAttachment/GeneralExplanationGrp/MediumExplanationTxt | 7 | LAW & ANALYSISSECTION 6038B OF THE CODE AND THE REGULATIONS THEREUNDER REQUIRE A UNITED STATES PERSON TO PROVIDE NOTICE WITH RESPECT TO CERTAIN TRANSFERS OF PROPERTY TO FOREIGN CORPORATIONS AND PARTNERSHIPS, INCLUDING TRANSFERS THAT QUALIFY UNDER SECTION 721. THIS REQUIREMENT IS SATISFIED BY FILING FORM 8865 WITH THE TRANSFEROR'S TIMELY FILED INCOME TAX RETURN FOR THE TAXABLE YEAR THAT INCLUDES THE DATE OF THE TRANSFER. SECTION 6038B(C) IMPOSES A PENALTY FOR NOT FURNISHING SUCH INFORMATION IN A TIMELY MANNER, UNLESS THE TAXPAYER ESTABLISHES THAT SUCH FAILURE IS DUE TO REASONABLE CAUSE AND NOT WILLFUL NEGLECT. SEE ALSO TREAS. REG. 1.6038B-1(F)(3).REASONABLE CAUSENEITHER SECTION 6038B NOR THE TREASURY REGULATIONS THEREUNDER PROVIDE CLEAR GUIDELINES FOR DETERMINING WHETHER REASONABLE CAUSE EXISTS IN A PARTICULAR INSTANCE. FOR OTHER PENALTIES, THE REGULATIONS PROVIDE THAT A FAILURE TO FILE WILL BE CONSIDERED TO BE DUE TO REASONABLE CAUSE TO THE EXTENT THAT THE TAXPAYER MAKES A SATISFACTORY SHOWING THAT IT EXERCISED ORDINARY BUSINESS CARE AND PRUDENCE IN PROVIDING FOR FILING OF THE RETURN OR STATEMENT. SEE TREAS. REG. 301.66511(C). WHETHER A FAILURE TO COMPLY WAS DUE TO REASONABLE CAUSE SHALL BE DETERMINED UPON CONSIDERATION OF ALL THE FACTS AND CIRCUMSTANCES. SEE TREAS. REG. 301.66511(C). SEE ALSO IRM 20.1.1.3.2.COURTS HAVE ALSO DEFINED THE TERM REASONABLE CAUSE IN INTERPRETING VARIOUS PROVISIONS OF THE CODE. THE SUPREME COURT HAS RECOGNIZED THAT A TAXPAYER MAY GENERALLY ESTABLISH REASONABLE CAUSE BY THE EXERCISE OF ORDINARY BUSINESS ARE AND PRUDENCE. SEE UNITED STATES V. BOYLE, 469 U.S. 241 (1985). OTHER COURT CASES EXPLAIN THAT A DETERMINATION OF REASONABLE CAUSE IS TO BE MADE ON A CASEBYCASE BASIS, TAKING INTO ACCOUNT ALL PERTINENT FACTS AND CIRCUMSTANCES. REYNOLDS V. COMM'R, 296 F.3D 607, 618 (7TH CIR. 2002); WILLIAMS V. COMM'R, 123 T.C. 144, 153 (2004).WHILE THE FACTS AND CIRCUMSTANCES OF EACH CASE ARE UNIQUE, COURTS HAVE CONSIDERED VARIOUS FACTORS, WHICH, IF PRESENT, SHOULD BE TAKEN INTO ACCOUNT IN DETERMINING REASONABLE CAUSE. GENERALLY, THE MOST IMPORTANT FACTOR IS THE EXTENT OF THE TAXPAYER'S EFFORT TO REPORT THE PROPER TAX LIABILITY. CONGDON V. UNITED STATES, NO. 4:09CV289, 2011 U.S. DIST. LEXIS 98024, AT *1011 (E.D. TEX. AUG. 11, 2011) (ADDRESSING REASONABLE CAUSE FOR THE FAILURE TO FILE A FORM 5471). (CONTINUED.) |
| GeneralExplanationAttachment/GeneralExplanationGrp/MediumExplanationTxt | 8 | TAKING INTO CONSIDERATION ALL THE FACTS AND CIRCUMSTANCES, INCLUDING BBF'S EFFORTS TO REPORT THE PROPER TAX LIABILITY FOR 2021, ITS EXERCISE OF ORDINARY BUSINESS CARE AND PRUDENCE, AND ITS RELIANCE ON ITS INVESTMENT AND TAX ADVISORS, BBF ACTED REASONABLY AND IN GOOD FAITH AND IS THEREFORE ENTITLED TO REASONABLE CAUSE RELIEF.BBF REPORTED THE PROPER TAX LIABILITYAS EXPLAINED ABOVE, THE MOST IMPORTANT FACTOR IN DETERMINING REASONABLE CAUSE IS THE TAXPAYER'S EFFORT TO REPORT THE PROPER TAX LIABILITY. IN THIS CASE, BBF PROPERLY CALCULATED AND REPORTED ITS PROPER TAX LIABILITY FOR 2021. ALTHOUGH FORM 8865 REPORTING THE CAYMAN ISLANDS INVESTMENT WAS NOT ORIGINALLY INCLUDED WITH THE FORM 990-PF, ALL INVESTMENTS OF BBF AND ANY REVENUE EARNED FROM THOSE INVESTMENTS WAS PROPERLY REPORTED ON THE 2021 FORM 990-PF. AS A RESULT, BBF SATISFIES THE MOST IMPORTANT FACTOR IN A REASONABLE CAUSE DETERMINATION, AND NO PENALTIES SHOULD BE ASSESSED DUE TO THE FILING OF THE FORM 8865. BBF EXERCISED ORDINARY BUSINESS CARE AND PRUDENCEREASONABLE CAUSE RELIEF IS GENERALLY GRANTED WHEN TAXPAYERS EXERCISED ORDINARY BUSINESS CARE AND PRUDENCE IN DETERMINING THEIR TAX OBLIGATIONS, BUT NEVERTHELESS FAILED TO COMPLY WITH THOSE OBLIGATIONS. SEE IRM 20.1.1.3.2.1. THE MAIN FACTORS THE IRS CONSIDERS WHEN EVALUATING ORDINARY BUSINESS CARE AND PRUDENCE INCLUDE THE TAXPAYER'S REASON FOR NOT TIMELY FILING THE REQUIRED RETURNS AND THE LENGTH OF TIME BETWEEN THE NONCOMPLIANCE AND COMPLIANCE. SEE IRM 20.1.1.3.2.2(2).(CONTINUED.) |
| GeneralExplanationAttachment/GeneralExplanationGrp/MediumExplanationTxt | 9 | IN THIS CASE, BBF'S REASON FOR NOT TIMELY FILING THE 2021 FORM 8865 IS THAT IS THAT IT WAS NOT PROPERLY ADVISED BY ITS INVESTMENT ADVISORS, WHO FAILED TO NOTIFY BBF AND ITS TAX PREPARER THAT IT NEEDED TO FILE THESE FORMS AFTER THE CAYMAN ISLANDS INVESTMENT WAS MADE IN EXCESS OF THE FORM 8865 REPORTING THRESHOLD. AS SOON AS BBF LEARNED FROM CHERRY BEKAERT THAT ITS INVESTMENT ADVISORS FAILED TO PROPERLY ADVISE ON THE REPORTING REQUIREMENT, IT SOUGHT IMMEDIATE HELP FROM CHERRY BEKAERT TO GET THE FORM 8865 FILED CORRECTLY AND REMEDY THE SITUATION TO ENSURE THE TIMELY AND CORRECT FILINGS FOR FUTURE RETURNS.THEREFORE, BBF EXERCISED ORDINARY BUSINESS CARE AND PRUDENCE WITH RESPECT TO ITS FEDERAL TAX OBLIGATIONS, AND IT SHOULD NOT BE ASSESSED PENALTIES FOR THE LATE FILING OF THE FORM 8865.BBF REASONABLY RELIED ON ITS INVESTMENT AND TAX ADVISORSRELIANCE ON THE ADVICE OF PROFESSIONALS IS TANTAMOUNT TO ACTING IN A REASONABLE MANNER IF "UNDER ALL THE CIRCUMSTANCES, SUCH RELIANCE IS REASONABLE AND THE TAXPAYER ACTED IN GOOD FAITH." SEE, E.G., VORSHECK V. COMM'R, 933 F.2D 757, 759 (9TH CIR. 1991); SHELTON V. COMM'R, 105 T.C. 114, 125 (1995). A TAXPAYER'S RELIANCE ON AN ADVISOR'S GUIDANCE REGARDING SUBSTANTIVE LEGAL ISSUES MAY CONSTITUTE REASONABLE CAUSE EVEN WHEN SUCH ADVICE MAY BE INCORRECT. SEE UNITED STATES V. BOYLE, 469 U.S. 241, 250251 (1985); MCMAHAN V. COMM'R, 114 F.3D 366, 369 (2D CIR. 1997). IN BOYLE, THE SUPREME COURT RECOGNIZED THAT "COURTS HAVE FREQUENTLY HELD THAT 'REASONABLE CAUSE' IS ESTABLISHED WHEN A TAXPAYER SHOWS THAT HE REASONABLY RELIED ON THE ADVICE OF AN ACCOUNTANT OR ATTORNEYEVEN WHEN SUCH ADVICE TURNED OUT TO HAVE BEEN MISTAKEN." BOYLE, 469 U.S. AT 250. ACCORDING TO THE COURT:WHEN AN ACCOUNTANT OR ATTORNEY ADVISES A TAXPAYER ON A MATTER OF TAX LAWIT IS REASONABLE FOR THE TAXPAYER TO RELY ON THAT ADVICE. MOST TAXPAYERS ARE NOT COMPETENT TO DISCERN ERROR IN THE SUBSTANTIVE ADVICE OF AN ACCOUNTANT OR ATTORNEY. TO REQUIRE THE TAXPAYER TO CHALLENGE THE ATTORNEY, TO SEEK A "SECOND OPINION, OR TO TRY TO MONITOR COUNSEL ON THE PROVISIONS OF THE CODEWOULD NULLIFY THE VERY PURPOSE OF SEEKING THE ADVICE OF A PRESUMED EXPERT IN THE FIRST PLACE. ORDINARY BUSINESS CARE AND PRUDENCE" DO NOT DEMAND SUCH ACTIONS. ID. (INTERNAL CITATIONS OMITTED).IN ORDER TO ESTABLISH THAT RELIANCE ON AN ADVISOR WAS REASONABLE, THE TAXPAYER MUST SHOW THAT ALL REQUIRED INFORMATION WAS SUPPLIED TO A COMPETENT ADVISOR AND THAT GOOD FAITH RELIANCE ON THE ADVISOR'S ADVICE RESULTED IN THE FAILURE TO FILE. SPECIFICALLY, THE TAXPAYER SHOULD ESTABLISH THREE ELEMENTS: (1) ITS ADVISOR HAD SUFFICIENT EXPERTISE TO JUSTIFY THE RELIANCE; (2) THE TAXPAYER PROVIDED THE NECESSARY AND ACCURATE INFORMATION TO THE ADVISOR; AND (3) THE TAXPAYER ACTUALLY RELIED IN GOOD FAITH ON THE ADVISOR'S JUDGMENT. SEE NEONATOLOGY ASSOCS., P.A. V. COMM'R, 115 T.C. 43, 98 (2000), AFF'D 299 F.3D 221 (3D CIR. 2002). SEE ALSO FLUME, T.C. MEMO. 2017-21. [CONTINUED ON PDF ATTACHMENT] |
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| IRS990PF/Form990PFBalanceSheetsGrp/OtherInvestmentsEOYFMVAmt | 0 | 4973342 |
| IRS990PF/Form990PFBalanceSheetsGrp/RetainedEarningBOYAmt | 0 | 37733760 |
| IRS990PF/Form990PFBalanceSheetsGrp/RetainedEarningEOYAmt | 0 | 24204534 |
| IRS990PF/Form990PFBalanceSheetsGrp/SavAndTempCashInvstBOYAmt | 0 | 2431663 |
| IRS990PF/Form990PFBalanceSheetsGrp/SavAndTempCashInvstEOYAmt | 0 | 997711 |
| IRS990PF/Form990PFBalanceSheetsGrp/SavAndTempCashInvstEOYFMVAmt | 0 | 997718 |
| IRS990PF/Form990PFBalanceSheetsGrp/TotalAssetsBOYAmt | 0 | 38013005 |
| IRS990PF/Form990PFBalanceSheetsGrp/TotalAssetsEOYAmt | 0 | 24485053 |
| IRS990PF/Form990PFBalanceSheetsGrp/TotalAssetsEOYFMVAmt | 0 | 33599236 |
| IRS990PF/Form990PFBalanceSheetsGrp/TotalLiabilitiesBOYAmt | 0 | 4290 |
| IRS990PF/Form990PFBalanceSheetsGrp/TotalLiabilitiesEOYAmt | 0 | 5564 |
| IRS990PF/Form990PFBalanceSheetsGrp/TotalLiabilitiesNetAstBOYAmt | 0 | 38013005 |
| IRS990PF/Form990PFBalanceSheetsGrp/TotalLiabilitiesNetAstEOYAmt | 0 | 24485053 |
| IRS990PF/Form990PFBalanceSheetsGrp/TotNetAstOrFundBalancesBOYAmt | 0 | 38008715 |
| IRS990PF/Form990PFBalanceSheetsGrp/TotNetAstOrFundBalancesEOYAmt | 0 | 24479489 |
| IRS990PF/MethodOfAccountingCashInd | 0 | X |
| IRS990PF/MinimumInvestmentReturnGrp/AcquisitionIndebtednessAmt | 0 | 0 |
| IRS990PF/MinimumInvestmentReturnGrp/AdjustedTotalFMVOfUnusedAstAmt | 0 | 41825649 |
| IRS990PF/MinimumInvestmentReturnGrp/AverageMonthlyCashBalancesAmt | 0 | 1717823 |
| IRS990PF/MinimumInvestmentReturnGrp/AverageMonthlyFMVOfSecAmt | 0 | 40103961 |
| IRS990PF/MinimumInvestmentReturnGrp/CashDeemedCharitableAmt | 0 | 627385 |
| IRS990PF/MinimumInvestmentReturnGrp/FMVAllOtherNoncharitableAstAmt | 0 | 3865 |
| IRS990PF/MinimumInvestmentReturnGrp/MinimumInvestmentReturnAmt | 0 | 2059913 |
| IRS990PF/MinimumInvestmentReturnGrp/NetVlNoncharitableAssetsAmt | 0 | 41198264 |
| IRS990PF/MinimumInvestmentReturnGrp/ReductionClaimedAmt | 0 | 0 |
| IRS990PF/MinimumInvestmentReturnGrp/TotalFMVOfUnusedAssetsAmt | 0 | 41825649 |
| IRS990PF/OfficerDirTrstKeyEmplInfoGrp/CompensationHighestPaidEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 24.00 |
| IRS990PF/OfficerDirTrstKeyEmplInfoGrp/CompensationHighestPaidEmplGrp/CompensationAmt | 0 | 54568 |
| IRS990PF/OfficerDirTrstKeyEmplInfoGrp/CompensationHighestPaidEmplGrp/EmployeeBenefitsAmt | 0 | 0 |
| IRS990PF/OfficerDirTrstKeyEmplInfoGrp/CompensationHighestPaidEmplGrp/ExpenseAccountAmt | 0 | 0 |
| IRS990PF/OfficerDirTrstKeyEmplInfoGrp/CompensationHighestPaidEmplGrp/PersonNm | 0 | ARLENE DOVE |
| IRS990PF/OfficerDirTrstKeyEmplInfoGrp/CompensationHighestPaidEmplGrp/TitleTxt | 0 | ADMINISTRATIVE ASSIS |
| IRS990PF/OfficerDirTrstKeyEmplInfoGrp/CompensationHighestPaidEmplGrp/USAddress/AddressLine1Txt | 0 | 3760 ARDEN CREEK COURT |
| IRS990PF/OfficerDirTrstKeyEmplInfoGrp/CompensationHighestPaidEmplGrp/USAddress/CityNm | 0 | BETHLEHEM |
| IRS990PF/OfficerDirTrstKeyEmplInfoGrp/CompensationHighestPaidEmplGrp/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990PF/OfficerDirTrstKeyEmplInfoGrp/CompensationHighestPaidEmplGrp/USAddress/ZIPCd | 0 | 30620 |
| IRS990PF/OfficerDirTrstKeyEmplInfoGrp/CompensationOfHghstPdCntrctGrp/BusinessName/BusinessNameLine1Txt | 0 | BANK OF AMERICA |
| IRS990PF/OfficerDirTrstKeyEmplInfoGrp/CompensationOfHghstPdCntrctGrp/CompensationAmt | 0 | 268673 |
| IRS990PF/OfficerDirTrstKeyEmplInfoGrp/CompensationOfHghstPdCntrctGrp/ServiceTypeTxt | 0 | INVESTMENT MANAGEMENT |
| IRS990PF/OfficerDirTrstKeyEmplInfoGrp/CompensationOfHghstPdCntrctGrp/USAddress/AddressLine1Txt | 0 | 3455 PEACHTREE ROAD NE 16TH FL |
| IRS990PF/OfficerDirTrstKeyEmplInfoGrp/CompensationOfHghstPdCntrctGrp/USAddress/CityNm | 0 | ATLANTA |
| IRS990PF/OfficerDirTrstKeyEmplInfoGrp/CompensationOfHghstPdCntrctGrp/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990PF/OfficerDirTrstKeyEmplInfoGrp/CompensationOfHghstPdCntrctGrp/USAddress/ZIPCd | 0 | 303261113 |
| IRS990PF/OfficerDirTrstKeyEmplInfoGrp/ContractorPaidOver50kCnt | 0 | 0 |
| IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 40.00 |
| IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/CompensationAmt | 0 | 129996 |
| IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/PersonNm | 0 | AUDREY B MORGAN |
| IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/TitleTxt | 0 | TRUSTEE |
| IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/AddressLine1Txt | 0 | 4452 BIBB BLVD STE 200 |
| IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/CityNm | 0 | TUCKER |
| IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/ZIPCd | 0 | 30084 |
| IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OtherEmployeePaidOver50kCnt | 0 | 0 |
| IRS990PF/Organization501c3ExemptPFInd | 0 | X |
| IRS990PF/PFQualifyingDistributionsGrp/ExpensesAndContributionsAmt | 0 | 19634951 |
| IRS990PF/PFQualifyingDistributionsGrp/ProgramRelatedInvstTotalAmt | 0 | 0 |
| IRS990PF/PFQualifyingDistributionsGrp/QualifyingDistributionsAmt | 0 | 19634951 |
| IRS990PF/StatementsRegardingActy4720Grp/ActsFailToQlfyAsExceptionsInd | 0 | 0 |
| IRS990PF/StatementsRegardingActy4720Grp/BrrwOrLendDisqualifiedPrsnInd | 0 | 0 |
| IRS990PF/StatementsRegardingActy4720Grp/BusinessHoldingsInd | 0 | 0 |
| IRS990PF/StatementsRegardingActy4720Grp/FurnGoodsDisqualifiedPrsnInd | 0 | 0 |
| IRS990PF/StatementsRegardingActy4720Grp/GrantsToIndividualsInd | 0 | 0 |
| IRS990PF/StatementsRegardingActy4720Grp/GrantsToOrganizationsInd | 0 | 0 |
| IRS990PF/StatementsRegardingActy4720Grp/InfluenceElectionInd | 0 | 0 |
| IRS990PF/StatementsRegardingActy4720Grp/InfluenceLegislationInd | 0 | 0 |
| IRS990PF/StatementsRegardingActy4720Grp/JeopardyInvestmentsInd | 0 | 0 |
| IRS990PF/StatementsRegardingActy4720Grp/NoncharitablePurposeInd | 0 | 0 |
| IRS990PF/StatementsRegardingActy4720Grp/PayCompDisqualifiedPrsnInd | 0 | 1 |
| IRS990PF/StatementsRegardingActy4720Grp/PaymentToGovernmentOfficialInd | 0 | 0 |
| IRS990PF/StatementsRegardingActy4720Grp/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990PF/StatementsRegardingActy4720Grp/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990PF/StatementsRegardingActy4720Grp/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990PF/StatementsRegardingActy4720Grp/SaleOrExchDisqualifiedPrsnInd | 0 | 0 |
| IRS990PF/StatementsRegardingActy4720Grp/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990PF/StatementsRegardingActy4720Grp/TransferAstDisqualifiedPrsnInd | 0 | 0 |
| IRS990PF/StatementsRegardingActy4720Grp/UncorrectedPriorActsInd | 0 | 0 |
| IRS990PF/StatementsRegardingActy4720Grp/UncorrectedPYJeopardyInvstInd | 0 | 0 |
| IRS990PF/StatementsRegardingActy4720Grp/UndistributedIncomePYInd | 0 | 0 |
| IRS990PF/StatementsRegardingActyGrp/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990PF/StatementsRegardingActyGrp/AtLeast5000InAssetsInd | 0 | 1 |
| IRS990PF/StatementsRegardingActyGrp/ChangesToArticlesOrBylawsInd | 0 | 0 |
| IRS990PF/StatementsRegardingActyGrp/ComplyWithPublicInspRqrInd | 0 | 1 |
| IRS990PF/StatementsRegardingActyGrp/DonorAdvisedFundInd | 0 | 1 |
| IRS990PF/StatementsRegardingActyGrp/ForeignAccountsQuestionInd | 0 | 0 |
| IRS990PF/StatementsRegardingActyGrp/Form1120POLFiledInd | 0 | 0 |
| IRS990PF/StatementsRegardingActyGrp/Form990PFFiledWithAttyGenInd | 0 | 1 |
| IRS990PF/StatementsRegardingActyGrp/IndividualWithBooksNm | 0 | CHERRY BEKAERT LLP |
| IRS990PF/StatementsRegardingActyGrp/LegislativePoliticalActyInd | 0 | 0 |
| IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/AddressLine1Txt | 0 | 1075 PEACHTREE STREET SUITE 2200 |
| IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/CityNm | 0 | ATLANTA |
| IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/StateAbbreviationCd | 0 | GA |
| IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/ZIPCd | 0 | 30309 |
| IRS990PF/StatementsRegardingActyGrp/MoreThan100SpentInd | 0 | 0 |
| IRS990PF/StatementsRegardingActyGrp/NewSubstantialContributorsInd | 0 | 0 |
| IRS990PF/StatementsRegardingActyGrp/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990PF/StatementsRegardingActyGrp/OrgReportOrRegisterStateCd | 0 | GA |
| IRS990PF/StatementsRegardingActyGrp/OwnControlledEntityInd | 0 | 0 |
| IRS990PF/StatementsRegardingActyGrp/PhoneNum | 0 | 4047333247 |
| IRS990PF/StatementsRegardingActyGrp/PrivateOperatingFoundationInd | 0 | 0 |
| IRS990PF/StatementsRegardingActyGrp/Section4955ManagersTaxAmt | 0 | 0 |
| IRS990PF/StatementsRegardingActyGrp/Section4955OrganizationTaxAmt | 0 | 0 |
| IRS990PF/StatementsRegardingActyGrp/Section508eRqrSatisfiedInd | 0 | 1 |
| IRS990PF/StatementsRegardingActyGrp/TaxReimbursedAmt | 0 | 0 |
| IRS990PF/StatementsRegardingActyGrp/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990PF/StatementsRegardingActyGrp/WebsiteAddressTxt | 0 | N/A |
| IRS990PF/SumOfProgramRelatedInvstGrp/TotalAmt | 0 | 0 |
| IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt | 0 | 15000 |
| IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt | 1 | 85000 |
| IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt | 2 | 10000 |
| IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt | 3 | 25000 |
| IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt | 4 | 25000 |
| IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt | 5 | 10000 |
| IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt | 6 | 10000 |
| IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt | 7 | 4996087 |
| IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt | 8 | 5000 |
| IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt | 9 | 10000 |
| IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt | 10 | 25000 |
| IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt | 11 | 15000 |
| IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt | 12 | 4999262 |
| IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt | 13 | 25000 |
| IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt | 14 | 25000 |
| IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt | 15 | 10000 |
| IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt | 16 | 10000 |
| IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt | 17 | 20000 |
| IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt | 18 | 10000 |
| IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt | 19 | 10000 |
| IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt | 20 | 25000 |
| IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt | 21 | 5000 |
| IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt | 22 | 5000 |
| IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt | 23 | 8550000 |
| IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt | 24 | 2500 |
| IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt | 25 | 25000 |
| IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt | 26 | 15000 |
| IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt | 27 | 5000 |
| IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt | 28 | 10000 |
| IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt | 29 | 275000 |
| IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt | 30 | 5000 |
| IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt | 31 | 10000 |
| IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt | 32 | 10000 |
| IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt | 33 | 5000 |
| IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt | 34 | 50000 |
| IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt | 35 | 15000 |
| IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt | 36 | 10000 |
| IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt | 0 | OPERATIONS |
| IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt | 1 | DISASTER RELIEF PROGRAMS |
| IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt | 2 | THEATRE EDUCATION |
| IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt | 3 | THEATRICAL BALLET OPERATIONS |
| IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt | 4 | TO PROVIDE ASSISTANCE DURING COVID 19 PANDEMIC |
| IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt | 5 | PROVIDE ASSISTANCE DURING COVID-19 PANDEMIC |
| IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt | 6 | OPERATIONS AND PHONES |
| IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt | 7 | NEW THEATRE |
| IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt | 8 | PHILANTHROPIC |
| IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt | 9 | FOSTER CARE OPERATIONS |
| IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt | 10 | CAPITAL CAMPAIGN |
| IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt | 11 | OPERATIONS |
| IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt | 12 | PHILANTHROPIC |
| IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt | 13 | OPERATIONS |
| IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt | 14 | MEDICAL RESEARCH ON ALZHEIMER'S DISEASE |
Document Assets
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Filings
Displayed year
2021 • Form 990PFDetailed filing. Detailed filing data is available for this year.
- Assets
- $24,485,053
- Liabilities
- $5,564
- Net assets
- $24,479,489
- Revenue
- $1,564,197
- Expenses
- $19,966,442
- Net income
- -$18,402,245