Authors League Fund Established By The Authors League Of America Inc in New York, New York (NY)

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Authors League Fund Established By The Authors League Of America Inc
Employer Identification Number (EIN)131966496
Name of OrganizationAuthors League Fund Established By The Authors League Of America Inc
Address31 E 32nd St Fl 7, New York, NY 10016-5509
ActivitiesOther cultural or historical activities, Gifts or grants to individuals (other than scholarships)
SubsectionCharitable Organization, Literary Organization
Ruling Date03/1936
DeductibilityContributions are deductible
FoundationPrivate non-operating foundation
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2013
Assets$5,000,000 to $9,999,999
Income$500,000 to $999,999
Filing Requirement990 - Not required to file (all other)
Asset Amount$7,212,619
Amount of Income$988,812
Form 990 Revenue Amount$548,693
National Taxonomy of Exempt Entities (NTEE)Arts, Culture and Humanities: Single Organization Support


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Amount of income in 2013: $988,812
Authors League Fund Established By The Authors League Of America Inc: 

 $988,812
Other organizations performing similar types of work: 

 $434,562

Assets in 2013: $7,212,619
This organization: 

 $7,212,619
Other organizations performing similar types of work: 

 $968,371

Expenses in 2013: $378,505
This organization: 

 $378,505
Other organizations performing similar types of work: 

 $215,697

Income to expenses ratio in 2013: 2.6
Authors League Fund Established By The Authors League Of America Inc: 

 2.6
Other organizations performing similar types of work: 

 1.8

Expenses allocated to program services in 2000: 91.9%
This organization: 

 91.9%
Other organizations performing similar types of work: 

 86.6%

Employees paid over $50,000 in 2000: 0.0%
Authors League Fund Established By The Authors League Of America Inc: 

 0.0%
Other organizations performing similar types of work: 

 6.3%

Grants share in income in 2013: 38.1%
Authors League Fund Established By The Authors League Of America Inc: 

 38.1%
Other organizations performing similar types of work: 

 19.7%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Expenses for 2013

Analysis of Revenue and Expenses (for 2013)
Revenue and expenses per booksNet investment incomeAdjusted net incomeDisbursements for charitable purposes (cash basis only)
Total revenue$420,107$259,957$0
Contributions, gifts, grants, etc., received$160,150
Interest on savings and temporary cash investments$0
Dividends and interest from securities$170,100
Gross rents$0
Gross sales price for all assets$658,562
Gross profit from sales of goods$0
Other income$0
Other$89,857
Total expenses and disbursements$378,505$20,829$0$343,926
Compensation of officers, directors, trustees, etc.$26,500
Pension plans, employee benefits$0
Legal fees$20,000
Accounting fees$14,250
Interest$0
Depreciation$0
Occupancy$13,798
Travel, conferences, and meetings$0
Printing and publications$0
Total operating and administrative expenses$144,081$20,829$109,502
Contributions, gifts, grants paid$234,424
Excess of revenue over expenses and disbursements$41,602
Net investment income$239,128
Adjusted net income$0
Balance Sheets
201120122013
Book ValueFair Market ValueBook ValueFair Market ValueBook ValueFair Market Value
Total assets$5,643,312$5,643,312$6,245,062$6,245,062$7,212,619$7,212,619
Cash - non-interest-bearing$199$199$27,413
Investments-U.S. and state government obligations$0$0$0
Investments-corporate stock$3,913,418$4,536,072$5,241,052
Investments-corporate bonds$1,703,110$1,662,178$1,936,484
Investments-mortgage loans$0$0$0
Investments-other$0$0$0
Other assets$0$0
Total liabilities$47,286$39,300$41,364
Mortgages and other notes payable$0$0$0
Other liabilities$0$0
Total liabilities and net assets/fund balances$5,596,026$6,205,762$7,171,255
Capital Gains and Losses for Tax on Investment Income
201120122013
Capital gain net income$0$12,096$89,857
Net capital loss$-422,703$0$0
Excise Tax Based on Investment Income
201120122013
Domestic foundations that meet the section 4940(e) requirements (for Reduced Tax on Net Investment Income)NoNoNo
Tax based on investment income$1,184$3,338$4,783
Total credits and payments$0$1,184$0
Any penalty for underpayment of estimated tax$29$12$75
Tax due$2,166$4,858
Overpayment$0$0
Amount to be credited to next year's estimated tax$0$0$0
Statements Regarding Activities
201120122013
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did it participate or intervene in any political campaign?NoNoNo
Has the foundation engaged in any activities that have not previously been reported to the IRS?NoNo
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles of incorporation, or bylaws, or other similar instruments?NoNo
Has the foundation filed a tax return on Form 990-T for this year?NoNo
Was there a liquidation, termination, dissolution, or substantial contraction during the year?NoNoNo
Has the foundation furnished a copy of Form 990-PF to the Attorney General (or designate) of each state?YesYes
Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3) or 4942(j)(5) for current calendar year or the taxable year beginning in this year?NoNoNo
Did any persons become substantial contributors during the tax year?NoNo
Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had advisory privileges?NoNo
Did the foundation comply with the public inspection requirements for its annual returns and exemption application?YesYes
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041NoNo
Statements Regarding Activities for Which Form 4720 May Be Required
201120122013
During the year did the foundation (either directly or indirectly):
Engage in the sale or exchange, or leasing of property with a disqualified person?NoNoNo
Borrow money from, lend money to, or otherwise extend credit to (or accept it from) a disqualified person?NoNoNo
Furnish goods, services, or facilities to (or accept them from) a disqualified person?NoNoNo
Pay compensation to, or pay or reimburse the expenses of, a disqualified person?NoNoNo
Transfer any income or assets to a disqualified person (or make any of either available for the benefit or use of a disqualified person)?NoNoNo
Agree to pay money or property to a government official?NoNoNo
Did any of the acts fail to qualify under the exceptions described in Regulations section 53.4941(d)-3 or in a current notice regarding disaster assistance?NoNo
Did the foundation engage in a prior year in any of the acts, other than excepted acts, that were not corrected before the first day of the tax year beginning in this year?NoNo
At the end of this tax year, did the foundation have any undistributed income for tax year(s) beginning before this year?NoNoNo
Are there any years listed above for which the foundation is not applying the provisions of section 4942(a)(2) (relating to incorrect valuation of assets) to the year's undistributed income?NoNo
Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at any time during the year?NoNoNo
Did the foundation have excess business holdings in this year as a result of (1) any purchase by the foundation or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3) the lapse of the 10-, 15-, or 20-year first phase holding period?NoNoNo
Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?NoNoNo
Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in this year?NoNo
During the year did the foundation pay or incur any amount to:
Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))?NoNoNo
Influence the outcome of any specific public election (see section 4955); or to carry on, directly or indirectly, any voter registration drive?NoNoNo
Provide a grant to an individual for travel, study, or other similar purposes?NoNoNo
Provide a grant to an organization other than a charitable, etc., organization described in section 509(a)(1), (2), or (3), or section 4940(d)(2)?NoNoNo
Provide for any purpose other than religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals?NoNoNo
Did any of the transactions fail to qualify under the exceptions described in Regulations section 53.4945 or in a current notice regarding disaster assistance?NoNo
Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNo
Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNo
Minimum Investment Return
201120122013
Fair market value of assets not used (or held for use) directly in carrying out charitable, etc., purposes$5,777,458$5,908,598$6,728,968
Net value of noncharitable-use assets$5,819,969$6,628,033
Minimum investment return$284,540$290,998$331,402
Distributable Amount
201120122013
Distributable amount$283,356$287,660$326,619
Undistributed Income
201120122013
Distributable amount for this year$283,356$287,660$326,619
Undistributed income for this year. This amount must be distributed in the next year$0$0$0
Private Operating Foundations (for 2010 - 2013)
2013201220112010Total
The lesser of the adjusted net income or the minimum investment return$0$0$0$0$0
Qualifying distributions made directly for active conduct of exempt activities$0$0$0$0$0
Value of all assets$0$0$0$0$0
Value of assets qualifying under section 4942(j)(3)(B)(i)$0$0$0$0$0
2/3 of minimum investment return$0$0$0$0$0
Total support other than gross investment income (interest, dividends, rents, payments on securities loans (section 512(a)(5)), or royalties)$0$0$0$0$0
Support from general public and 5 or more exempt organizations as provided in section 4942(j)(3)(B)(iii)$0$0$0$0$0
Gross investment income$0$0$0$0$0
Supplementary Information (for 2013)
Grants approved for future payment$0
Analysis of Income-Producing Activities (for 2013)
AmountRelated or exempt function income
Program service revenue
Fees and contracts from government agencies$0$0
Membership dues and assessments$0$0
Interest on savings and temporary cash investments$0$0
Dividends and interest from securities$170,100$0
Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations (for 2013)
Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) of the Code (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
Transfers from the reporting foundation to a noncharitable exempt organization of:
CashNo
Other assetsNo
Other transactions:
Sales of assets to a noncharitable exempt organizationNo
Purchases of assets from a noncharitable exempt organizationNo
Rental of facilities, equipment, or other assetsNo
Reimbursement arrangementsNo
Loans or loan guaranteesNo
Performance of services or membership or fundraising solicitationsNo
Sharing of facilities, equipment, mailing lists, other assets, or paid employeesNo
Revenue, Expenses, and Changes in Net Assets or Fund Balances
2000
Total revenue$548,693
Contributions, gifts, grants, and similar amounts received$205,598
Contributions to donor advised funds
Direct public support$205,598
Indirect public support$0
Government contributions (grants)$0
Program service revenue including government fees and contracts$2,025
Membership dues and assessments$0
Interest on savings and temporary cash investments$0
Dividends and interest from securities$272,692
Net rental income or (loss)$0
Gross rents$0
Less: rental expenses$0
Other investment income$0
Gain or (loss) from sales of assets other than inventory$68,378
Gross amount from sales of assets other than inventory$68,378
Less: cost or other basis and sales expenses$0
Net income or (loss) from special events and activities$0
Gross revenue$0
Less: direct expenses other than fundraising expenses$0
Gross profit or (loss) from sales of inventory$0
Gross sales of inventory, less returns and allowances$0
Less: cost of goods sold$0
Other revenue$0
Total expenses$357,360
Program services$328,462
Management and general$28,898
Fundraising$0
Payments to affiliates$0
Net assets or fund balances at end of year$5,028,686
Excess or (deficit) for the year$191,333
Net assets or fund balances at beginning of year$4,826,077
Other changes in net assets or fund balances$11,276
Statement of Functional Expenses (for 2000)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$357,360$328,462$28,898$0
Grants paid from donor advised funds
Other grants and allocations$225,465
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$0$0$0$0
Compensation of former officers, directors, key employees, etc.
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)
Salaries and wages of employees not included above$45,628$37,150$8,478$0
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$0$0$0$0
Payroll taxes$3,692$2,954$738$0
Professional fundraising fees$0$0$0$0
Accounting fees$9,359$8,423$936$0
Legal fees$12,500$11,250$1,250$0
Supplies$615$584$31$0
Telephone$1,871$1,684$187$0
Postage and shipping$687$618$69$0
Occupancy$11,144$8,915$2,229$0
Equipment rental and maintenance$0$0$0$0
Printing and publications$1,421$1,350$71$0
Travel$0$0$0$0
Conferences, conventions, and meetings$2,393$2,034$359$0
Interest$0$0$0$0
Depreciation, depletion, etc.$679$543$136$0
Other expenses not covered above$41,906$27,492$14,414$0
Balance Sheets
2000
Total assets$5,038,285
Cash - non-interest-bearing$142,113
Savings and temporary cash investments$356,870
Accounts receivable less allowance for doubtful accounts$67,234
Pledges receivable less allowance for doubtful accounts$0
Grants receivable$0
Receivables from current and former officers, directors, trustees, and key employees$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)
Other notes and loans receivable less allowance for doubtful accounts$0
Inventories for sale or use$0
Prepaid expenses and deferred charges$291
Investments - publicly-traded securities
Investments - other securities$4,462,907
Investments - land, buildings, and equipment less accumulated depreciation$0
Investments - other$0
Land, buildings, and equipment less accumulated depreciation$7,880
Other assets, including program-related investments$990
Total liabilities$9,599
Accounts payable and accrued expenses$8,000
Grants payable$0
Deferred revenue$0
Loans from officers, directors, trustees, and key employees$0
Tax-exempt bond liabilities$0
Mortgages and other notes payable$0
Other liabilities$1,599
Total liabilities and net assets/fund balances$5,038,285
Total net assets or fund balances$5,028,686
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
2000
Total revenue$548,693
Total revenue, gains, and other support per audited financial statements$559,969
Other expenses$11,276
Net unrealized gains on investments$11,276
Donated services and use of facilities$0
Recoveries of prior year grants$0
Other$0
Other revenue$0
Investment expenses$0
Other$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
2000
Total expenses$357,360
Total expenses and losses per audited financial statements$357,360
Other revenue$0
Donated services and use of facilities$0
Prior year adjustments$0
Losses$0
Other$0
Other expenses$0
Investment expenses$0
Other$0
Current Officers, Directors, Trustees, and Key Employees
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings0
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?
Does the organization have a written conflict of interest policy?
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?Yes
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?
Did the organization acquire a direct or indirect interest in any applicable insurance contract?
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?
Number of employees employed in the pay period that includes March 12, 20061
Analysis of Income-Producing Activities (for 2000)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$341,070$2,025
Program service revenue
Program service revenue 1000000$000$0$2,025
Program service revenue 2000000$000$0$0
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$0
Interest on savings and temporary cash investments000000$000$0$0
Dividends and interest from securities000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$272,692$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$0Gain (or loss, to the extent allowed) from the sale of investments and other non-inventory property and from certain property acquired from financial institutions that are in conservatorship or receivership (sections 512(b)(5) and 512(b)(16)(A))$68,378$0
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$000$0$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2000)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0%$0$0
0%$0$0
0%$0$0
0%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2000)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$0$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2000)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?
Did the organization maintain any donor advised funds?
Did the organization make any taxable distributions under section 4966?
Did the organization make a distribution to a donor, donor advisor, or related person?
The total number of donor advised funds owned at the end of the tax year
The aggregate value of assets held in all donor advised funds owned at the end of the tax year
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts
The aggregate value of assets held in all funds or accounts included above at the end of the tax year
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization that receives a substantial part of its support from a governmental unit or from the general public
Support Schedule
1999
Total$407,914
Gifts, grants, and contributions received$160,589
Membership fees received$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$5,101
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$242,224
Net income from unrelated business activities not included above$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0
Other income$0
Lobbying Expenditures by Electing Public Charities (for 2000)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
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3Catskill Mountain Foundation IncPO BOX 924, Hunter, NY 12442-0924NY1998-05$2,898,639
4Halcyon Foundation555 5th Ave Fl 17, New York, NY 10017-9254NY1957-07$1,700,898
5Authors League Fund Established By The Authors League Of America Inc31 E 32nd St Fl 7, New York, NY 10016-5509NY1936-03$988,812
6Stan Hywet Hall And Gardens Foundation714 N Portage Path, Akron, OH 44303-1399OH1999-07$9,032,213
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Number of organizations performing similar types of work
Alaska2
Alabama2
Arkansas3
Arizona6
California32
Colorado7
Connecticut1
District of Columbia1
Delaware1
Florida8
Georgia6
Hawaii2
Iowa7
Idaho2
Illinois10
Indiana7
Kansas4
Kentucky5
Louisiana4
Massachusetts6
Maryland4
Maine3
Michigan6
Minnesota4
Missouri3
Mississippi1
Montana1
North Carolina7
North Dakota1
Nebraska5
New Jersey2
New Mexico6
New York18
Ohio13
Oklahoma5
Oregon2
Pennsylvania7
Rhode Island1
South Dakota1
Tennessee3
Texas22
Utah3
Virginia2
Vermont1
Washington5
Wisconsin4
West Virginia2
International1
Total249

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