Phelps Foundation

990PF • Fiscal year 2022 • EIN 94-2842878

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 16, 2023

Organization Profile

PO Box 1031St Helena, CA 94574

(707) 963-2745

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

0.00x

Higher debt load relative to assets than 38% of similar nonprofits.

2022 filings • $1M-$5M nonprofits • Source year 2022

0.04x

Higher debt load relative to revenue than 49% of similar nonprofits.

2022 filings • $1M-$5M nonprofits • Source year 2022

92%

Higher net margin than 96% of similar nonprofits.

2022 filings • $1M-$5M nonprofits • Source year 2022

Higher top officer pay than 46% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2022 filings • $1M-$5M nonprofits • Source year 2022

-20%

Faster asset growth than 8% of similar nonprofits.

2022 filings • $1M-$5M nonprofits • Annualized from 2021 to 2022

-27%

Faster revenue growth than 21% of similar nonprofits.

2022 filings • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet

Liabilities / Assets38th percentile

Assets

Down

$3,421,192

Down $839,654 (-20%) from 2021

Net Assets

Down

$3,413,717

Down $677,181 (-17%) from 2021

Liabilities

Down

$7,475

Down $162,473 (-96%) from 2021

Revenue And Expenses

Liabilities / Revenue49th percentile Net Margin96th percentile

Revenue

Down

$196,378

Down $74,267 (-27%) from 2021

Expenses

Down

$15,893

Down $183,224 (-92%) from 2021

Net Income

$180,485

Up $108,957 (+152%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth8th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

Highlighted filing

2022

Assets$3,421,192

Liabilities$7,475

Net Assets$3,413,717

Open 2022 Filing

Operations Trend

Revenue Growth21st percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

Highlighted filing

2022

Revenue$196,378

Expenses$15,893

Net Income$180,485

Open 2022 Filing

Jump To

Filing Snapshot

Filing Period: Jan 1, 2022 to Dec 31, 2022
Signed: Nov 16, 2023
Return Version: 2022v5.0

Compensation and Service Providers

Top Officer Pay46th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
LYDIA RAU	Secretary	-	$0	-	-
LESLIE ANN PHELPS	Director	-	$0	-	-
ALEXANDRA PHELPS	Director	-	$0	-	-
ELIZABETH NEUMAN	Director	-	$0	-	-
CLAIRE FINCH	Director	-	$0	-	-

Filing and Contact Details

Filer

Filer Name: Phelps Foundation
EIN: 94-2842878
Phone: 7079632745
Address: PO BOX 1031, ST HELENA, CA 94574

Signing Officer

Name: Elizabeth Neuman
Title: Officer
Phone: 7079632745
Signed: 2023-11-16
Discuss with paid preparer: Yes

Preparer

Firm: Pwc US Tax Llp
Address: 1420 5TH AVE STE 2800, SEATTLE, WA 98101-1344
Preparer: Kyle Talley
Phone: 2063983000

Raw XML Appendix350 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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AccountingFeesSchedule/AccountingFeesDetail/NetInvestmentIncomeAmt	0	9435
AllOthProgRltdInvestmentsSch/AllOtherProgramRelatedInvstGrp/Amt	0	0
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IRS990PF/Form990PFBalanceSheetsGrp/OrgDoesNotFollowFASB117Ind	0	X
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IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/CompensationAmt	3	0
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IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/ExpenseAccountOtherAllwncAmt	2	0
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/ExpenseAccountOtherAllwncAmt	3	0
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/ExpenseAccountOtherAllwncAmt	4	0
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/PersonNm	0	LYDIA RAU
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/PersonNm	1	LESLIE ANN PHELPS
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/PersonNm	2	ALEXANDRA PHELPS
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/PersonNm	3	ELIZABETH NEUMAN
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/PersonNm	4	CLAIRE FINCH
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/TitleTxt	0	SECRETARY
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/TitleTxt	1	DIRECTOR
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/TitleTxt	2	DIRECTOR
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/TitleTxt	3	DIRECTOR
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IRS990PF/StatementsRegardingActy4720Grp/JeopardyInvestmentsInd	0	0
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IRS990PF/StatementsRegardingActy4720Grp/RcvFndsToPayPrsnlBnftCntrctInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/SaleOrExchDisqualifiedPrsnInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/SubjToTaxRmnrtnExPrchtPymtInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/TransactionsFailToQlfyAsExcInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/TransferAstDisqualifiedPrsnInd	0	0
IRS990PF/StatementsRegardingActy4720Grp/UncorrectedPriorActsInd	0	0
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IRS990PF/StatementsRegardingActyGrp/ActivitiesNotPreviouslyRptInd	0	0
IRS990PF/StatementsRegardingActyGrp/AtLeast5000InAssetsInd	0	1
IRS990PF/StatementsRegardingActyGrp/ChangesToArticlesOrBylawsInd	0	0
IRS990PF/StatementsRegardingActyGrp/ComplyWithPublicInspRqrInd	0	1
IRS990PF/StatementsRegardingActyGrp/DonorAdvisedFundInd	0	0
IRS990PF/StatementsRegardingActyGrp/ForeignAccountsQuestionInd	0	0
IRS990PF/StatementsRegardingActyGrp/Form1120POLFiledInd	0	0
IRS990PF/StatementsRegardingActyGrp/Form990PFFiledWithAttyGenInd	0	1
IRS990PF/StatementsRegardingActyGrp/IndividualWithBooksNm	0	LYDIA RAU
IRS990PF/StatementsRegardingActyGrp/LegislativePoliticalActyInd	0	0
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/AddressLine1Txt	0	PO BOX 1031
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/CityNm	0	ST HELENA
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/StateAbbreviationCd	0	CA
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/ZIPCd	0	94574
IRS990PF/StatementsRegardingActyGrp/MoreThan100SpentInd	0	0
IRS990PF/StatementsRegardingActyGrp/NewSubstantialContributorsInd	0	0
IRS990PF/StatementsRegardingActyGrp/OrganizationDissolvedEtcInd	0	0
IRS990PF/StatementsRegardingActyGrp/OrgReportOrRegisterStateCd	0	CA
IRS990PF/StatementsRegardingActyGrp/OwnControlledEntityInd	0	0
IRS990PF/StatementsRegardingActyGrp/PhoneNum	0	7079673711
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/SummaryOfDirectChrtblActyGrp/Description1Txt	0	N/A
IRS990PF/SummaryOfDirectChrtblActyGrp/Expenses1Amt	0	0
IRS990PF/SumOfProgramRelatedInvstGrp/AllOtherProgramRltdInvstTotAmt	0	0
IRS990PF/SumOfProgramRelatedInvstGrp/Description1Txt	0	N/A
IRS990PF/SumOfProgramRelatedInvstGrp/Expenses1Amt	0	0
IRS990PF/SumOfProgramRelatedInvstGrp/TotalAmt	0	0
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/FormAndInfoAndMaterialsTxt	0	LETTER FORM. TYPE OF CHARITY, SPECIFIC REQUEST AND INTENDED USE OF FUNDS AS WELL AS ANY GENERAL INFORMATION REGARDING MISSION AND MANAGEMENT.
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientPersonNm	0	THE PHELPS FOUNDATION
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientPhoneNum	0	7079632745
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientUSAddress/AddressLine1Txt	0	PO BOX 1031
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientUSAddress/CityNm	0	ST HELENA
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientUSAddress/StateAbbreviationCd	0	CA
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RecipientUSAddress/ZIPCd	0	94574
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/RestrictionsOnAwardsTxt	0	THE FOUNDATION GENERALLY LIMITS AWARDS TO EDUCATION AND HEALTHCARE IN NAPA AND SONOMA COUNTIES OF CALIFORNIA.
IRS990PF/SupplementaryInformationGrp/ApplicationSubmissionInfoGrp/SubmissionDeadlinesTxt	0	NO.
IRS990PF/SupplementaryInformationGrp/OnlyContriToPreselectedInd	0	X
IRS990PF/SupplementaryInformationGrp/TotalGrantOrContriApprvFutAmt	0	0
IRS990PF/SupplementaryInformationGrp/TotalGrantOrContriPdDurYrAmt	0	0
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/LoansOrLoanGuaranteesInd	0	0
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PerformanceOfServicesEtcInd	0	0
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PurchaseOfAssetsNonchrtblEOInd	0	0
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/ReimbursementArrangementsInd	0	0
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RelationshipsNonchrtblEOInd	0	0
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RentalOfFacilitiesOthAssetsInd	0	0
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SalesOrExchangesOfAssetsInd	0	0
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SharingOfFacilitiesEtcInd	0	0
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOfCashToNonchrtblEOInd	0	0
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOtherAssetNonchrtblEOInd	0	0
IRS990PF/UndistributedIncomeGrp/AppliedToCurrentYearAmt	0	0
IRS990PF/UndistributedIncomeGrp/AppliedToPriorYearsAmt	0	0
IRS990PF/UndistributedIncomeGrp/AppliedToYear1Amt	0	0
IRS990PF/UndistributedIncomeGrp/CorpusDistri170b1EOr4942g3Amt	0	0
IRS990PF/UndistributedIncomeGrp/DistributableAsAdjustedAmt	0	171243
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovAppCYAmt	0	0
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovAppCYCorpusAmt	0	0
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovFromYr5Amt	0	0
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovToNextYrAmt	0	0
IRS990PF/UndistributedIncomeGrp/PriorYearDeficiencyOrTaxAmt	0	0
IRS990PF/UndistributedIncomeGrp/PriorYearUndistributedIncmAmt	0	0
IRS990PF/UndistributedIncomeGrp/QualifyingDistributionsAmt	0	0
IRS990PF/UndistributedIncomeGrp/RemainingDistriFromCorpusAmt	0	0
IRS990PF/UndistributedIncomeGrp/Taxable1Amt	0	0
IRS990PF/UndistributedIncomeGrp/Taxable2Amt	0	195808
IRS990PF/UndistributedIncomeGrp/TotalCorpusAmt	0	0
IRS990PF/UndistributedIncomeGrp/TotalExcessDistributionCyovAmt	0	0
IRS990PF/UndistributedIncomeGrp/TotalForPriorYearsAmt	0	0
IRS990PF/UndistributedIncomeGrp/TreatedAsDistriFromCorpusAmt	0	0
IRS990PF/UndistributedIncomeGrp/UndistributedIncomeCYAmt	0	171243
IRS990PF/UndistributedIncomeGrp/UndistributedIncomePYAmt	0	195808
IRS990ScheduleB/ContributorInformationGrp/ContributorNum	0	1
IRS990ScheduleB/ContributorInformationGrp/ContributorPersonNm	0	JOSEPH PHELPS VINEYARDS LLC
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1Txt	0	200 TAPLIN ROAD
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/CityNm	0	ST HELENA
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/StateAbbreviationCd	0	CA
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCd	0	94574
IRS990ScheduleB/ContributorInformationGrp/PersonContributionInd	0	X
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt	0	50000
IRS990ScheduleB/GeneralRuleInd	0	X
IRS990ScheduleB/Organization501c3ExemptPFInd	0	X
OtherDecreasesSchedule/OtherDecreasesDetail/Amt	0	857666
OtherDecreasesSchedule/OtherDecreasesDetail/Desc	0	MARK TO MARKET DIFFERENCE
OtherLiabilitiesSchedule/OtherLiabilitiesDetail/BOYBookValueAmt	0	169928
OtherLiabilitiesSchedule/OtherLiabilitiesDetail/Desc	0	DEPOSITS IN TRANSIT
OtherLiabilitiesSchedule/OtherLiabilitiesDetail/EOYBookValueAmt	0	0
TaxesSchedule/TaxesDetail/AdjustedNetIncomeAmt	0	0
TaxesSchedule/TaxesDetail/AdjustedNetIncomeAmt	1	0
TaxesSchedule/TaxesDetail/Amt	0	5820
TaxesSchedule/TaxesDetail/Amt	1	638
TaxesSchedule/TaxesDetail/CategoryTxt	0	TAXES AND LICENSES
TaxesSchedule/TaxesDetail/CategoryTxt	1	FOREIGN TAX CREDIT
TaxesSchedule/TaxesDetail/DisbursementsCharitablePrpsAmt	0	0
TaxesSchedule/TaxesDetail/DisbursementsCharitablePrpsAmt	1	0
TaxesSchedule/TaxesDetail/NetInvestmentIncomeAmt	0	5820
TaxesSchedule/TaxesDetail/NetInvestmentIncomeAmt	1	638
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd	0	AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd	0	IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd	0	3
ReturnHeader/BuildTS	0	2023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	1
ReturnHeader/BusinessOfficerGrp/PersonNm	0	ELIZABETH NEUMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	7079632745
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2023-11-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	PHELPS FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt	0	PHEL
ReturnHeader/Filer/EIN	0	942842878
ReturnHeader/Filer/PhoneNum	0	7079632745
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	PO BOX 1031
ReturnHeader/Filer/USAddress/CityNm	0	ST HELENA
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	CA
ReturnHeader/Filer/USAddress/ZIPCd	0	94574
ReturnHeader/IRSResponsiblePrtyInfoCurrInd	0	0
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN	0	920460586
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	PWC US TAX LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	1420 5TH AVE STE 2800
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	SEATTLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	981011344
ReturnHeader/PreparerPersonGrp/PhoneNum	0	2063983000
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	KYLE TALLEY
ReturnHeader/ReturnTs	0	2023-11-16T16:41:48-06:00
ReturnHeader/ReturnTypeCd	0	990PF
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm	0	ELIZABETH
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm	0	NEUMAN
ReturnHeader/TaxPeriodBeginDt	0	2022-01-01
ReturnHeader/TaxPeriodEndDt	0	2022-12-31
ReturnHeader/TaxYr	0	2022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990PFDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $3,421,192
Liabilities: $7,475
Net assets: $3,413,717
Revenue: $196,378
Expenses: $15,893
Net income: $180,485

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2024Detailed filing. Detailed filing data is available for this year.	$0.06	$0.00	$0.06	$1.96	$4.43	$2.46
2023Detailed filing. Detailed filing data is available for this year.	$3.73	$0.17	$3.56	$0.23	$0.43	$0.20
2022Detailed filing. Detailed filing data is available for this year.	$3.42	$0.01	$3.41	$0.20	$0.02	$0.18
2021Detailed filing. Detailed filing data is available for this year.	$4.26	$0.17	$4.09	$0.27	$0.20	$0.07
2020Detailed filing. Detailed filing data is available for this year.	$3.76	$0.10	$3.66	$0.13	$0.13	$0.01
2019Detailed filing. Detailed filing data is available for this year.	$3.49	$0.14	$3.36	$0.20	$0.15	$0.06
2015Summary only. Only limited summary data is available for this year.	$2.49	$0.00		$0.19	$0.14	$0.04
2014Summary only. Only limited summary data is available for this year.	$2.55	$0.00		$0.19	$0.05	$0.14
2013Summary only. Only limited summary data is available for this year.	$2.34	$0.00		$0.16	$0.08	$0.09
2012Summary only. Only limited summary data is available for this year.	$2.04	$0.00		$0.12	$0.08	$0.04
2011Summary only. Only limited summary data is available for this year.	$1.76	$0.00		$0.11	$0.07	$0.04