Form990-PF
Click to see list of attachments

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
bulletDo not enter social security numbers on this form as it may be made public.
bulletGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0052
2018
Open to Public Inspection
For calendar year 2018, or tax year beginning 01-01-2018 , and ending 12-31-2018
Name of foundation
Esper A Petersen Foundation
 
Number and street (or P.O. box number if mail is not delivered to street address)1 E Belvidere Road
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
Grayslake, IL60030
A Employer identification number

36-6125570
B Telephone number (see instructions)

(847) 336-0900
C bullet
G Check all that apply:

D 1. Foreign organizations, check here............. bullet
2. Foreign organizations meeting the 85%
test, check here and attach computation ... bullet
E bullet
H Check type of organization:
F bullet
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)bullet$11,644,515J Accounting method:
 
(Part I, column (d) must be on cash basis.)
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books 		(b) Net investment
income 		(c) Adjusted net
income 		(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule)  
2 Check bullet.............
3 Interest on savings and temporary cash investments 1,699 1,699 1,699
4 Dividends and interest from securities... 201,818 201,818 201,818
5a Gross rents............ 583,038 583,038 583,038
b Net rental income or (loss) 290,225
6a Net gain or (loss) from sale of assets not on line 10 1,627,262
b Gross sales price for all assets on line 6a 2,747,532
7 Capital gain net income (from Part IV, line 2)... 1,627,262
8 Net short-term capital gain......... 64,421
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule).......      
12 Total. Add lines 1 through 11........ 2,413,817 2,413,817 850,976
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 13,000 13,000    
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule)......... Click to see attachment 2,884 2,884    
b Accounting fees (attach schedule)....... Click to see attachment 10,075 3,208   6,867
c Other professional fees (attach schedule)....        
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment 12,267 12,267    
19 Depreciation (attach schedule) and depletion... Click to see attachment 54,827 54,827  
20 Occupancy..............        
21 Travel, conferences, and meetings....... 1,165 1,165    
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see list of attachments 242,178 242,178    
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 336,396 329,529   6,867
25 Contributions, gifts, grants paid....... 448,944 448,944
26 Total expenses and disbursements. Add lines 24 and 25 785,340 329,529   455,811
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 1,628,477
b Net investment income (if negative, enter -0-) 2,084,288
c Adjusted net income (if negative, enter -0-)... 850,976
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2018)
Form 990-PF (2018)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.) 		Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing............. 143,395 2,368,859 2,368,859
2 Savings and temporary cash investments.........      
3 Accounts receivable bullet  
Less: allowance for doubtful accounts bullet        
4 Pledges receivable bullet  
Less: allowance for doubtful accounts bullet        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) bullet  
Less: allowance for doubtful accounts bullet        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges.......... 6,367 2,028  
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule).......      
c Investments—corporate bonds (attach schedule).......      
11 Investments—land, buildings, and equipment: basis bullet3,375,493
Less: accumulated depreciation (attach schedule) bullet2,195,434 1,234,886 Click to see attachment1,180,059 3,450,000
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 4,311,672 4,579,279 5,823,911
14 Land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
15 Other assets (describe bullet) Click to see attachment1,745 Click to see attachment1,745 Click to see attachment1,745
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 5,698,065 8,131,970 11,644,515
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable.................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe bullet) Click to see attachment47,985 Click to see attachment54,907
23 Total liabilities (add lines 17 through 22)......... 47,985 54,907
Net Assets or Fund Balances Foundations that follow SFAS 117, check here bullet
and complete lines 24 through 26 and lines 30 and 31.
24 Unrestricted.................. 5,650,080 8,077,063
25 Temporarily restricted...............    
26 Permanently restricted...............    
Foundations that do not follow SFAS 117, check here bullet
and complete lines 27 through 31.
27 Capital stock, trust principal, or current funds........    
28 Paid-in or capital surplus, or land, bldg., and equipment fund    
29 Retained earnings, accumulated income, endowment, or other funds    
30 Total net assets or fund balances (see instructions)..... 5,650,080 8,077,063
31 Total liabilities and net assets/fund balances (see instructions). 5,698,065 8,131,970
Part III
Analysis of Changes in Net Assets or Fund Balances
1
Total net assets or fund balances at beginning of year—Part II, column (a), line 30 (must agree with end-of-year figure reported on prior year’s return) ...............
1
5,650,080
2
Enter amount from Part I, line 27a .....................
2
1,628,477
3
Other increases not included in line 2 (itemize) bulletClick to see attachment
3
798,506
4
Add lines 1, 2, and 3 ..........................
4
8,077,063
5
Decreases not included in line 2 (itemize) bullet
5
 
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 30 .
6
8,077,063
Form 990-PF (2018)
Form 990-PF (2018)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.)		 (b)
How acquired
P—Purchase
D—Donation 		(c)
Date acquired
(mo., day, yr.) 		(d)
Date sold
(mo., day, yr.)
1 a First Allied P 2018-06-30 2018-06-30
b LPL Financial P 2014-05-23 2018-10-24
c Commercial bldg, Santa Monica, CA P 2003-06-30 2018-11-29
d
e
(e)
Gross sales price 		(f)
Depreciation allowed
(or allowable) 		(g)
Cost or other basis
plus expense of sale 		(h)
Gain or (loss)
(e) plus (f) minus (g)
a 197,532   133,111 64,421
b 50,000   50,000  
c 2,500,000   937,159 1,562,841
d
e
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l)
Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i)
F.M.V. as of 12/31/69 		(j)
Adjusted basis
as of 12/31/69 		(k)
Excess of col. (i)
over col. (j), if any
a       64,421
b        
c       1,562,841
d
e
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2 1,627,262
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0-
in Part I, line 8 ................... 		Bracket 3 64,421
Part V
Qualification Under Section 4940(e) for Reduced Tax on Net Investment Income
(For optional use by domestic private foundations subject to the section 4940(a) tax on net investment income.)

If section 4940(d)(2) applies, leave this part blank.
Was the foundation liable for the section 4942 tax on the distributable amount of any year in the base period?
If "Yes," the foundation does not qualify under section 4940(e). Do not complete this part.
1 Enter the appropriate amount in each column for each year; see instructions before making any entries.
(a)
Base period years Calendar
year (or tax year beginning in) 		(b)
Adjusted qualifying distributions 		(c)
Net value of noncharitable-use assets 		(d)
Distribution ratio
(col. (b) divided by col. (c))
2017 461,817 9,168,031 0.05037
2016 378,529 8,485,243 0.04461
2015 335,310 8,363,192 0.04009
2014 728,285 8,282,351 0.08793
2013 1,026,327 8,107,751 0.12659
2
Total of line 1, column (d) .....................
2
0.349595
3
Average distribution ratio for the 5-year base period—divide the total on line 2 by 5.0, or by the number of years the foundation has been in existence if less than 5 years ......
3
0.069919
4
Enter the net value of noncharitable-use assets for 2018 from Part X, line 5......
4
10,051,660
5
Multiply line 4 by line 3......................
5
702,802
6
Enter 1% of net investment income (1% of Part I, line 27b)...........
6
20,843
7
Add lines 5 and 6........................
7
723,645
8
Enter qualifying distributions from Part XII, line 4,.............
8
455,811
If line 8 is equal to or greater than line 7, check the box in Part VI, line 1b, and complete that part using a 1% tax rate. See the Part VI instructions.
Form 990-PF (2018)
Form 990-PF (2018)
Page 4
Part VI
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)
1a Exempt operating foundations described in section 4940(d)(2), check here Bullet and enter “N/A" on line 1. Bracket includes lines 1a and 1b
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions)
b Domestic foundations that meet the section 4940(e) requirements in Part V, check 1 41,686
hereBulletand enter 1% of Part I, line 27b...................
c All other domestic foundations enter 2% of line 27b. Exempt foreign organizations enter 4% of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2  
3 Add lines 1 and 2........................... 3 41,686
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4  
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 41,686
6 Credits/Payments:
a 2018 estimated tax payments and 2017 overpayment credited to 2018 6a 10,400
b Exempt foreign organizations—tax withheld at source...... 6b
c Tax paid with application for extension of time to file (Form 8868)... 6c  
d Backup withholding erroneously withheld ........... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7 10,400
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8  
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......Bullet 9 31,286
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...Bullet 10  
11 Enter the amount of line 10 to be: Credited to 2019 estimated taxBullet   RefundedBullet 11  
Part VII-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? (see Instructions
for definition).................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. bullet$   (2) On foundation managers.bullet$  
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.bullet$  
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
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? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
No
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
  • By language in the governing instrument, or
  • By state legislation that effectively amends the governing instrument so that no mandatory directions
    • that conflict with the state law remain in the governing instrument?................
    6
    Yes
     
    7
    Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
    and Part XV..................................
    7
    Yes
     
    8a
    Enter the states to which the foundation reports or with which it is registered (see instructions)
    bulletCA, IL
    b
    If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
    General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
    8b
    Yes
     
    9
    Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
    or 4942(j)(5) for calendar year 2018 or the taxable year beginning in 2018? See the instructions for Part XIV.
    If "Yes," complete Part XIV .............................
    9
     
    No
    10
    Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
    and addresses. ...............................
    10
     
    No
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 5
    Part VII-A
    Statements Regarding Activities (continued)
    11
    At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
    meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............
    11
     
    No
    12
    Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
    advisory privileges? If "Yes," attach statement. See instructions.................
    12
     
    No
    13
    Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
    13
    Yes
     
    Website addressbulletN/A
    14
    The books are in care ofbulletEsper A Petersen Telephone no.bullet (847) 336-0900

    Located atbullet1 E Belvidere RoadGrayslakeIL ZIP+4bullet60030
    15
    Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........bullet
    and enter the amount of tax-exempt interest received or accrued during the year ........bullet
    15
     
    16 At any time during calendar year 2018, did the foundation have an interest in or a signature or other authority over YesNo
    a bank, securities, or other financial account in a foreign country? .................
    16   No
    See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
    country bullet  
    Part VII-B
    Statements Regarding Activities for Which Form 4720 May Be Required
    File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
    Yes
    No
    1a
    During the year did the foundation (either directly or indirectly):
    (1) Engage in the sale or exchange, or leasing of property with a disqualified person?
    (2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
    a disqualified person?......................
    (3) Furnish goods, services, or facilities to (or accept them from) a disqualified person?
    (4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person?
    (5) Transfer any income or assets to a disqualified person (or make any of either available
    for the benefit or use of a disqualified person)?...............
    (6) Agree to pay money or property to a government official? (Exception. Check "No"
    if the foundation agreed to make a grant to or to employ the official for a period
    after termination of government service, if terminating within 90 days.).......
    b
    If any answer is "Yes" to 1a(1)–(6), 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? See instructions ........
    1b
     
    No
    ........bullet
    c
    Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
    that were not corrected before the first day of the tax year beginning in 2018?.............
    1c
     
    No
    2
    Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
    operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
    a
    At the end of tax year 2018, did the foundation have any undistributed income (lines 6d
    and 6e, Part XIII) for tax year(s) beginning before 2018?.............
    If "Yes," list the years bullet20, 20, 20, 20
    b
    Are there any years listed in 2a 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? (If applying section 4942(a)(2)
    to all years listed, answer "No" and attach statement—see instructions.) ..............
    2b
     
    No
    c
    If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
    bullet20, 20, 20, 20
    3a
    Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
    any time during the year?......................
    b
    If "Yes," did it have excess business holdings in 2018 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? (Use Schedule C, Form 4720, to determine
    if the foundation had excess business holdings in 2018.)..................
    3b
     
    No
    4a
    Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
    4a
     
    No
    b
    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 2018?
    4b
     
    No
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 6
    Part VII-B
    Statements Regarding Activities for Which Form 4720 May Be Required (continued)
    5a
    During the year did the foundation pay or incur any amount to:
    Yes
    No
    (1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))?
    (2) Influence the outcome of any specific public election (see section 4955); or to carry
    on, directly or indirectly, any voter registration drive?.............
    (3) Provide a grant to an individual for travel, study, or other similar purposes?
    (4) Provide a grant to an organization other than a charitable, etc., organization described
    in section 4945(d)(4)(A)? See instructions................
    (5) Provide for any purpose other than religious, charitable, scientific, literary, or
    educational purposes, or for the prevention of cruelty to children or animals?.....
    b
    If any answer is "Yes" to 5a(1)–(5), 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? See instructions ......
    5b
     
    No
    .........bullet
    c
    If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
    tax because it maintained expenditure responsibility for the grant?..........
    If "Yes," attach the statement required by Regulations section 53.4945–5(d).
    6a
    Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
    a personal benefit contract?.....................
    b
    Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....
    6b
     
    No
    If "Yes" to 6b, file Form 8870.
    7a
    At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
    b
    If yes, did the foundation receive any proceeds or have any net income attributable to the transaction? ....
    7b
     
    No
    8
    Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
    excess parachute payment during the year? .................
    Part VIII
    Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
    and Contractors
    1 List all officers, directors, trustees, foundation managers and their compensation. See instructions
    (a) Name and address (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation
     (If not paid, enter
    -0-)     		(d) Contributions to employee benefit plans and deferred compensation (e) Expense account,
    other allowances
    Esper A Petersen Dir/President
    5.00     		4,000    
    1 E Belvidere Road
    Grayslake,IL60030
    Ann Petersen Dir/Exec VP
    5.00     		4,000    
    1 E Belvidere Road
    Grayslake,IL60030
    Steven Warneke Treasurer
    1.00     		1,000    
    1 E Belvidere Road
    Grayslake,IL60030
    Esper A Petersen III Director
    1.00     		2,000    
    1 E Belvidere Road
    Grayslake,IL60030
    Stephanie Gullo Secretary
    1.00     		1,000    
    1 E Belvidere Road
    Grayslake,IL60030
    Ann Marie Wolf Asst Secretary
    1.00     		1,000    
    1 E Belvidere Road
    Grayslake,IL60030
    2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
    (a) Name and address of each employee paid more than $50,000 (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation (d) Contributions to
    employee benefit
    plans and deferred
    compensation     		(e) Expense account,
    other allowances
    NONE
    Total number of other employees paid over $50,000...................bullet  
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 7
    Part VIII
    Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
    and Contractors (continued)
    3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
    (a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
    NONE
    Total number of others receiving over $50,000 for professional services.............bullet  
    Part IX-A
    Summary of Direct Charitable Activities
    List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
    1  
    2  
    3  
    4  
    Part IX-B
    Summary of Program-Related Investments (see instructions)
    Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
    1  
    2  
    All other program-related investments. See instructions.
    3  
    Total. Add lines 1 through 3.........................bullet  
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 8
    Part X
    Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations,see instructions.)
    1
    Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
    purposes:
    a
    Average monthly fair market value of securities...................
    1a
    6,149,584
    b
    Average of monthly cash balances.......................
    1b
    605,147
    c
    Fair market value of all other assets (see instructions)................
    1c
    3,450,000
    d
    Total (add lines 1a, b, and c).........................
    1d
    10,204,731
    e
    Reduction claimed for blockage or other factors reported on lines 1a and
    1c (attach detailed explanation) .............
    1e
    0
    2
    Acquisition indebtedness applicable to line 1 assets..................
    2
     
    3
    Subtract line 2 from line 1d.........................
    3
    10,204,731
    4
    Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see
    instructions) .............................
    4
    153,071
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
    10,051,660
    6
    Minimum investment return. Enter 5% of line 5..................
    6
    502,583
    Part XI
    Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here bullet and do not complete this part.)
    1
    Minimum investment return from Part X, line 6....................
    1
    502,583
    2a
    Tax on investment income for 2018 from Part VI, line 5......
    2a
    41,686
    b
    Income tax for 2018. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
    41,686
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    460,897
    4
    Recoveries of amounts treated as qualifying distributions................
    4
    798,506
    5
    Add lines 3 and 4............................
    5
    1,259,403
    6
    Deduction from distributable amount (see instructions).................
    6
     
    7
    Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XIII, line 1 ...
    7
    1,259,403
    Part XII
    Qualifying Distributions (see instructions)
    1
    Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
    a
    Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........
    1a
    455,811
    b
    Program-related investments—total from Part IX-B..................
    1b
     
    2
    Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
    purposes...............................
    2
     
    3
    Amounts set aside for specific charitable projects that satisfy the:
    a
    Suitability test (prior IRS approval required)....................
    3a
     
    b
    Cash distribution test (attach the required schedule) .................
    3b
     
    4
    Qualifying distributions. Add lines 1a through 3b. Enter here and on Part V, line 8, and Part XIII, line 4
    4
    455,811
    5
    Foundations that qualify under section 4940(e) for the reduced rate of tax on net investment
    income. Enter 1% of Part I, line 27b. See instructions.................
    5
     
    6
    Adjusted qualifying distributions. Subtract line 5 from line 4..............
    6
    455,811
    Note: The amount on line 6 will be used in Part V, column (b), in subsequent years when calculating whether the foundation qualifies for
    the section 4940(e) reduction of tax in those years.
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 9
    Part XIII
    Undistributed Income (see instructions)
    (a)
    Corpus     		(b)
    Years prior to 2017     		(c)
    2017     		(d)
    2018
    1 Distributable amount for 2018 from Part XI, line 7 1,259,403
    2 Undistributed income, if any, as of the end of 2018:
    a Enter amount for 2017 only....... 401,219
    b Total for prior years:20, 20, 20  
    3 Excess distributions carryover, if any, to 2018:
    a From 2013......  
    b From 2014......  
    c From 2015......  
    d From 2016......  
    e From 2017......  
    fTotal of lines 3a through e........  
    4Qualifying distributions for 2018 from Part
    XII, line 4: bullet$ 455,811
    a Applied to 2017, but not more than line 2a 401,219
    b Applied to undistributed income of prior years
    (Election required—see instructions).....     		 
    c Treated as distributions out of corpus (Election
    required—see instructions)........     		0
    d Applied to 2018 distributable amount..... 54,592
    e Remaining amount distributed out of corpus  
    5 Excess distributions carryover applied to 2018.    
    (If an amount appears in column (d), the
    same amount must be shown in column (a).)
    6Enter the net total of each column as
    indicated below:
    a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5  
    b Prior years’ undistributed income. Subtract
    line 4b from line 2b ..........     		 
    c Enter the amount of prior years’ undistributed
    income for which a notice of deficiency has
    been issued, or on which the section 4942(a)
    tax has been previously assessed......     		 
    d Subtract line 6c from line 6b. Taxable amount
    —see instructions ...........     		 
    e Undistributed income for 2017. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		 
    f Undistributed income for 2018. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2019 ..........     		1,204,811
    7 Amounts treated as distributions out of
    corpus to satisfy requirements imposed by
    section 170(b)(1)(F) or 4942(g)(3) (Election may
    be required - see instructions) .......     		 
    8 Excess distributions carryover from 2013 not
    applied on line 5 or line 7 (see instructions) ...     		 
    9Excess distributions carryover to 2019.
    Subtract lines 7 and 8 from line 6a ......     		 
    10 Analysis of line 9:
    a Excess from 2014....  
    b Excess from 2015....  
    c Excess from 2016....  
    d Excess from 2017....  
    e Excess from 2018....  
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 10
    Part XIV
    Private Operating Foundations (see instructions and Part VII-A, question 9)
    1a If the foundation has received a ruling or determination letter that it is a private operating
    foundation, and the ruling is effective for 2018, enter the date of the ruling....... bullet
     
    b Check box to indicate whether the organization is a private operating foundation described in section or
    2a Enter the lesser of the adjusted net
    income from Part I or the minimum
    investment return from Part X for each
    year listed ..........     		Tax year Prior 3 years (e) Total
    (a) 2018 (b) 2017 (c) 2016 (d) 2015
             
    b 85% of line 2a .........          
    c Qualifying distributions from Part XII,
    line 4 for each year listed .....     		         
    d Amounts included in line 2c not used directly
    for active conduct of exempt activities ..........     		         
    e Qualifying distributions made directly
    for active conduct of exempt activities.
    Subtract line 2d from line 2c ....     		         
    3 Complete 3a, b, or c for the
    alternative test relied upon:
    a “Assets" alternative test—enter:
    (1) Value of all assets ......          
    (2) Value of assets qualifying
    under section 4942(j)(3)(B)(i)    		          
    b “Endowment" alternative test— enter 2/3
    of minimum investment return shown in
    Part X, line 6 for each year listed...     		         
    c “Support" alternative test—enter:
    (1) Total support other than gross
    investment income (interest,
    dividends, rents, payments
    on securities loans (section
    512(a)(5)), or royalties) ....     		         
    (2) Support from general public
    and 5 or more exempt
    organizations as provided in
    section 4942(j)(3)(B)(iii)....     		         
    (3) Largest amount of support
    from an exempt organization    		          
    (4) Gross investment income          
    Part XV
    Supplementary Information (Complete this part only if the foundation had $5,000 or more in
    assets at any time during the year—see instructions.)
    1Information Regarding Foundation Managers:
    aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
    before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
    bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
    ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
    2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
    Check here bullet
    aThe name, address, and telephone number or e-mail address of the person to whom applications should be addressed:
    Esper A Petersen Foundation
    1 E Belvidere Road
    Grayslake,IL60030
    (847) 336-0900
    bThe form in which applications should be submitted and information and materials they should include:
    No required form - Solicitations should include specific plans for the use of grants received, proof of 501(c)(3) status, and financial information regarding the organization.
    cAny submission deadlines:
    No specific deadlines
    dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
    factors:
    Any restrictions are determined during the evaluation process.
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 11
    Part XV
    Supplementary Information (continued)
    3 Grants and Contributions Paid During the Year or Approved for Future Payment
    Recipient If recipient is an individual,
    show any relationship to
    any foundation manager
    or substantial contributor
    		 Foundation
    status of
    recipient     		Purpose of grant or
    contribution     		Amount
    Name and address (home or business)
    aPaid during the year
    Villa Esperanza
    2060 E Villa Street
    Pasadena,CA91107     		  PC Provide for special needs children, adults and their families 1,000
    Los Angeles Opera
    135 North Grand Ave
    Los Angeles,CA90012     		  PC Support the opera's educational and community programs 30,000
    Planned Parenthood
    1920 Marengo St
    Los Angeles,CA90033     		  PC Provide affordable access to a full range of reproductive health care 32,100
    Cedar Sinai Medical Center
    8700 Beverly Blvd
    Los Angeles,CA90048     		  PC Provide affordable health care 40,000
    Salvation Army
    PO Box 5365
    Oxnard,CA93031     		  PC Support the adult rehabilitation center 50,000
    Los Angeles Chamber Orchestra
    707 Wilshire Blvd Suite 1850
    Los Angeles,CA90017     		  PC Support orchestra's education and outreach programs 6,500
    West Los Angeles Symphony Inc
    PO Box 25115
    Los Angeles,CA90028     		  PC To help bring world-class musical experiences to the greater Los Angeles area. 7,000
    Beverly Hills Women's Club
    1700 Chevy Chase Drive
    Beverly Hills,CA90210     		  PC Community resources for education, lectures and cultural events 400
    Madison Project at Santa Monica Col
    1900 Pico Blvd
    Santa Monica,CA90405     		  PC To support education programs for the Broad Stage. 30,000
    National Rifle Assn Foundation
    2029 Verdugo Blvd 1026
    Montrose,CA91020     		  PC To promote police training, firearm safety, marksmanship, hunting and self-defense training 12,320
    Autry National Center
    4700 Western Heritage Way
    Los Angeles,CA90027     		  PC Support educational programs at the museum 7,250
    Friends of Robinson Gardens
    1008 Elden Way
    Beverly Hills,CA90210     		  PC To preserve and restore the Virginia Robinson gardens and estate 4,300
    Physicians for Responsible Medicine
    5100 Wisconsin Ave NW Suite 400
    Washington,DC20016     		  PC For the promotion of preventive medicine through innovative programs 5,000
    Grayslake Lions Club Foundation
    PO Box 201
    Grayslake,IL60030     		  PC To support Shop with a Cop during the holiday season 500
    Help Them to Hope
    PO Box 364
    Gurnee,IL60031     		  PC To provide support and assistance for Lake County people in need 5,000
    VC Colab Foundation
    1672 Donlon St
    Ventura,CA93003     		  PC Advance education and science, combat community deterioration and lessen the burdens of government 30,000
    Arthritis Foundation
    5737 Beverly Blvd 302
    West Hollywood,CA90038     		  PC To support a Walk for the Cure honoring Dr. Swamy Venturupalli 1,070
    Lake Geneva Foundation
    W2655 South St
    Lake Geneva,WI53147     		  PC To provide educational and excursion programs for children diagnosed with cancer. 20,000
    Leela Institute
    7615 Glade Ave 120
    Canoga Park,CA92821     		  PC To support dance programs spanning Eastern & Western cultures. 15,000
    Party with a Purpose
    3495 Ridgeford Dr
    Westlake Village,CA91361     		  PC To help needy teenagers in Los Angeles to have a meaningful Christmas. 5,000
    Ventura Cnty Animal Services Founda
    600 Aviation Dr
    Camarillo,CA93010     		  PC To improve the lives of animals at the facility 1,500
    Village of Grayslake
    10 S Seymour
    Grayslake,IL60030     		  GOV To share engaging programs and exhibitions through the years 5,075
    Alzheimers Greater Los Angeles
    4221 Wilshire Blvd Suite 400
    Los Angeles,CA90010     		  PC To support Alzheimers research 2,000
    Friends of Greystone
    PO Box 16938
    Beverly Hills,CA90210     		  PC To support programs at Greystone 1,000
    Somis Christian Community Church
    1621 Patricia Avenue
    Simi Valley,CA93065     		  PC To provide biblical support within the community. 48,429
    Anthony Rizzo Family Foundation
    7670 NW 62nd Way
    Parkland,FL33067     		  PC To support cancer research for children 5,000
    Big Bear Rose Parade Float Assoc In
    PO Box 1608
    Big Bear Lake,CA92315     		  PC To support the community through public awareness 30,000
    Boys Girls Club Conejo Valley
    5142 Clareton Dr Suite 270
    Agoura Hills,CA91301     		  PC To provide positive environments to cultivate success 7,000
    California Museum of Art Thousand O
    350 W Hillcrest
    Thousand Oaks,CA91360     		  PC To engage, inspire & elevate through the palette of art 1,000
    Danish Home of Chicago
    5656 N Newcastle Ave
    Chicago,IL60631     		  PC To support its endowment campaign 5,000
    Gary Sinise Foundation
    PO Box 368
    Woodland Hills,CA91365     		  PC To honor & serve the nation's defenders and veterans 5,000
    Habitat for Humanity of Ventura Cou
    1850 Eastman Ave
    Oxnard,CA93030     		  PC To build homes & communities for the less fortunate 10,000
    Livingston Memorial
    1996 Eastman Ave
    Ventura,CA93003     		  PC To support hospice & bereavement services 5,000
    Meadowlark Service League
    PO Box 3063
    Camarillo,CA93011     		  PC To support the elderly, children & homeless 4,500
    Oxnard Union High School
    309 S K St
    Oxnard,CA93030     		  PC To promote educational activities for development 10,000
    Santa Barbara Rescue Mission
    26 E Cabrillo St
    Santa Barbara,CA93102     		  PC To serve the homeless and those afflicted with addition 1,000
    Volunteers of America of Illinois
    47 W Polk St Ste 250-2
    Chicago,IL60605     		  PC To serve children in foster care and homeless veterans 5,000
    Total .................................bullet 3a 448,944
    bApproved for future payment
    Total .................................bullet 3b  
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 12
    Part XVI-A
    Analysis of Income-Producing Activities
    Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
    Related or exempt
    function income
    (See instructions.)
    1Program service revenue: (a)
    Business code     		(b)
    Amount     		(c)
    Exclusion code     		(d)
    Amount
    a
    b
    c
    d
    e
    f
    gFees and contracts from government agencies          
    2 Membership dues and assessments....          
    3 Interest on savings and temporary cash
    investments ...........     		    14 1,699  
    4 Dividends and interest from securities....     14 201,818  
    5 Net rental income or (loss) from real estate:
    aDebt-financed property......          
    bNot debt-financed property.....     16 290,225  
    6 Net rental income or (loss) from personal property          
    7 Other investment income.....          
    8 Gain or (loss) from sales of assets other than
    inventory ............     		    18 1,627,262  
    9 Net income or (loss) from special events:          
    10 Gross profit or (loss) from sales of inventory          
    11 Other revenue: a
    b
    c
    d
    e
    12 Subtotal. Add columns (b), (d), and (e)..   2,121,004  
    13Total. Add line 12, columns (b), (d), and (e)..................
    13
    2,121,004
    (See worksheet in line 13 instructions to verify calculations.)
    Part XVI-B
    Relationship of Activities to the Accomplishment of Exempt Purposes
    Line No.
    DownArrow     		Explain below how each activity for which income is reported in column (e) of Part XVI-A contributed importantly to
    the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
    instructions.)
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 13
    Part XVII
    Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
    1
    Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
    Yes
    No
    a
    Transfers from the reporting foundation to a noncharitable exempt organization of:
    (1) Cash...................................
    1a(1)
     
    No
    (2) Other assets.................................
    1a(2)
     
    No
    b
    Other transactions:
    (1) Sales of assets to a noncharitable exempt organization....................
    1b(1)
     
    No
    (2) Purchases of assets from a noncharitable exempt organization..................
    1b(2)
     
    No
    (3) Rental of facilities, equipment, or other assets.......................
    1b(3)
     
    No
    (4) Reimbursement arrangements...........................
    1b(4)
     
    No
    (5) Loans or loan guarantees.............................
    1b(5)
     
    No
    (6) Performance of services or membership or fundraising solicitations................
    1b(6)
     
    No
    c
    Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
    1c
     
    No
    d
    If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
    of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
    in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.

    (a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
    2a
    Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
    described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........
    b
    If "Yes," complete the following schedule.

    (a) Name of organization (b) Type of organization (c) Description of relationship
    Sign Here
    Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
    Bullet Bullet
    May the IRS discuss this return
    with the preparer shown below
    (see instr.)?
    Signature of officer or trustee Date Title
    Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date PTIN
    Firm's name SmallBullet
    		 Firm's EIN SmallBullet
    Firm's address SmallBullet


    		 Phone no.
    Form 990-PF (2018)
    Additional Data


    Software ID: 18007218
    Software Version: 2018v3.1


    Form 990PF - Special Condition Description:
    Special Condition Description

    TY 2018 AccountingFeesSchedule
    Name:
    Esper A Petersen Foundation
    EIN:
    36-6125570
    Software ID:
    18007218
    Software Version:
    2018v3.1
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    Dam, Snell & Taveirne, Ltd. 8,275 1,408 0 6,867
    Nordic Properties, Ltd 1,800 1,800 0 0

    Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

    TY 2018 DepreciationSchedule
    Name:
    Esper A Petersen Foundation
    EIN:
    36-6125570
    Software ID:
    18007218
    Software Version:
    2018v3.1
    Description of Property Date Acquired Cost or Other Basis Prior Years' Depreciation Computation Method Rate /
    Life (# of years)    		 Current Year's Depreciation Expense Net Investment Income Adjusted Net Income Cost of Goods Sold Not Included
    Roof 1991-06-30 37,727 31,796 SL 31.5000 1,198 1,198    
    Improvement 1992-06-30 5,142 4,165 SL 31.5000 163 163    
    Roof 1994-06-30 1,500 951 SL 2.56 % 38 38    
    Doors 1994-06-30 2,550 1,726 SL 39.0000 65 65    
    Improvement 1996-06-30 8,300 4,511 SL 39.0000 213 213    
    Doors 1996-06-30 6,990 4,128 SL 39.0000 179 179    
    HVAC 1997-06-30 3,050 1,703 SL 39.0000 78 78    
    Improvements 1997-06-30 5,228 2,923 SL 39.0000 134 134    
    Improvements 1998-06-30 8,564 4,535 SL 39.0000 220 220    
    Improvements 1998-01-01 125,189 67,855 SL 39.0000 3,210 3,210    
    Improvements 1992-06-30 38,419 31,159 SL 31.5000 1,220 1,220    
    Improvements 1996-06-30 18,185 10,742 SL 39.0000 466 466    
    Improvement 1997-06-30 1,055 588 SL 39.0000 27 27    
    Roof 1987-05-01 39,972 38,864 SL 31.5000 1,108 1,108    
    HVAC 1993-08-01 6,921 4,716 SL 39.0000 177 177    
    Building 1989-06-01 499,420 452,546 SL 31.5000 15,855 15,855    
    Sign 1990-06-30 1,000 890 SL 31.5000 32 32    
    Improvement 1992-04-01 2,670 2,183 SL 31.5000 85 85    
    Roof 1993-05-01 16,677 13,030 SL 31.5000 529 529    
    Improvement 1994-06-30 55,270 36,245 SL 39.0000 1,417 1,417    
    2495 - Building 1993-02-12 190,000 145,022 SL 31.5000 6,032 6,032    
    Improvement 1993-12-01 171,378 115,107 SL 39.0000 4,394 4,394    
    Improvement 1994-06-30 7,870 5,165 SL 39.0000 202 202    
    Improvement 1995-06-30 5,434 3,380 SL 39.0000 139 139    
    Driveway 1996-06-30 6,264 3,708 SL 39.0000 161 161    
    810 Improvements 2002-03-01 14,817 6,001 SL 2.56 % 380 380    
    2495 Office renovation 2004-04-13 22,601 7,938 SL 2.56 % 579 579    
    2451 Dock pit & leveler 2004-05-31 7,666 2,684 SL 2.56 % 197 197    
    2451 Rehab unit 2471 2004-07-28 5,950 2,059 SL 2.56 % 153 153    
    2371 Truck dock concrete 2004-06-01 10,462 3,630 SL 2.56 % 268 268    
    2451 build-out Taz Freigh 2005-03-23 97,822 32,085 SL 2.56 % 2,508 2,508    
    4250 Building 2014-02-01 148,042 14,715 SL 2.56 % 3,796 3,796    
    4250 Roof 2014-02-01 20,510 2,039 SL 2.56 % 526 526    
    2371-2385 Roof 2013-07-03 167,508 19,152 SL 2.56 % 4,295 4,295    
    4250 Fire alarm system 2014-02-01 10,378 1,031 SL 2.56 % 266 266    
    4250 Garage doors 2014-02-01 3,315 329 SL 2.56 % 85 85    
    4250 6 doors 2014-02-01 1,030 101 SL 2.56 % 26 26    
    4250 Renovation 2014-02-01 150,235 14,932 SL 2.56 % 3,852 3,852    
    4250 Carpet 2014-02-01 4,572 3,144 200DB 8.93 % 408 408    
    4250 Sprinkler system 2014-02-01 5,693 566 SL 2.56 % 146 146    

    TY 2018 GeneralExplanationAttachment
    Name:
    Esper A Petersen Foundation
    EIN:
    36-6125570
    Software ID:
    18007218
    Software Version:
    2018v3.1
    Identifier Return Reference Explanation
      General Explanation Supplemental Information for Form 990-PF SCHEDULE OF OTHER ASSETS, Form 990-PF, Part II, Line 13The following represents the market value of investments held by the Foundation at First Allied as of December 31, 2017. Detailed account statements are available at the Foundations office.Money Market $ 719,662 Equities 2,844,657Mutual funds 1,852,953Exchange-traded products 309,240REIT 46,811Fixed income 50,588 ----------Total $5,823,911 ==========

    TY 2018 InvestmentsLandSchedule2
    Name:
    Esper A Petersen Foundation
    EIN:
    36-6125570
    Software ID:
    18007218
    Software Version:
    2018v3.1
    Category/ Item Cost/Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
    Buildings 2,977,940 2,195,434 782,506 3,450,000
    Land 397,553   397,553  

    TY 2018 LegalFeesSchedule
    Name:
    Esper A Petersen Foundation
    EIN:
    36-6125570
    Software ID:
    18007218
    Software Version:
    2018v3.1
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    Goldenring & Prosser, APLC 1,976 1,976 0 0
    Gould & Ratner LLP 908 908 0 0


    TY 2018 OtherAssetsSchedule
    Name:
    Esper A Petersen Foundation
    EIN:
    36-6125570
    Software ID:
    18007218
    Software Version:
    2018v3.1
    Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
    Utility deposit 1,745 1,745 1,745


    TY 2018 OtherExpensesSchedule
    Name:
    Esper A Petersen Foundation
    EIN:
    36-6125570
    Software ID:
    18007218
    Software Version:
    2018v3.1
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    Investment fee 145 145    
    Office and insurance 4,047 4,047    
    Rental Expenses 237,986 237,986    


    TY 2018 OtherIncreasesSchedule
    Name:
    Esper A Petersen Foundation
    EIN:
    36-6125570
    Software ID:
    18007218
    Software Version:
    2018v3.1
    Description Amount
    Recoveries of qualified distributions 798,506


    TY 2018 OtherLiabilitiesSchedule
    Name:
    Esper A Petersen Foundation
    EIN:
    36-6125570
    Software ID:
    18007218
    Software Version:
    2018v3.1
    Description Beginning of Year - Book Value End of Year - Book Value
    Tenants' deposits 47,566 54,774
    Miscellaneous payable 419 133


    TY 2018 TaxesSchedule
    Name:
    Esper A Petersen Foundation
    EIN:
    36-6125570
    Software ID:
    18007218
    Software Version:
    2018v3.1
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    Excise tax based on investment income 12,267 12,267