Data Dictionary
Item Number J256
FIDUCIARY AND RELATED ASSETS:FOUNDATION AND ENDOWMENT TRUST AND AGENCY ACCOUNTS - NON-MANAGED ASSETSCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| RCFDJ256 | 2009-12-31 | 9999-12-31 | No | FFIEC 031 |
| RCONJ256 | 2009-12-31 | 9999-12-31 | No | FFIEC 041 |
| RCONJ256 | 2009-12-31 | 9999-12-31 | No | FFIEC 051 |
| SVGLJ256 | 2009-12-31 | 2011-12-31 | No | OTS 1313 |
| UBPRJ256 | 2009-12-31 | 9999-12-31 | No |
Data Description:
FFIEC 031 RC-T 8 col B - Report the market value and number of accounts for all foundations and endowments (whether established by individuals, families, corporations, or other entities) that file any version of Form 990 with the Internal Revenue Service and for which the institution serves as either trustee or agent. Also include those foundations and endowments that do not file Form 990, 990EZ, or 990PF solely because the organization's gross receipts or total assets fall below reporting thresholds, but would otherwise be required to file. Foundations and endowments established by churches, which are exempt from filing Form 990, should also be included in this item. Employee benefit accounts maintained for a foundation's or endowment's employees should be reported in Schedule RC-T, item 5. Accounts that are solely custodial or safekeeping should be reported in Schedule RC-T, item 11.
SVGL - Report the market value and number of accounts for all foundations and endowments (whether established by individuals, families, corporations, or other entities) that file Form 990, regardless of which version, for which you serve as trustee or agent. Also report those foundations and endowments that do not file Form 990, 990EZ, or 990PF solely because the organization's gross receipts or total assets fall below reporting thresholds, but would otherwise be required to file. Foundations and endowments established by churches, which are exempt from filing Form 990, should also be reported in this item. Employee benefit accounts maintained for a foundation's or endowment's employees should be reported in the Retirement-related Trust and Agency Accounts section. Accounts that are solely custodial or safekeeping should be reported in FS280 and FS281.