STRATEGY STUDIO / PUBLIC DATA EXPLORER

THE SANDRA AND GILBERT@OKEN FOUNDATION: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
THE SANDRA AND GILBERT@OKEN FOUNDATION (EIN 81-2972734)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-03-31
IRS object ID
202420919349100352
Schema version
2023v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-03-31T18:28:03-05:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN520807134PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1GROSSBERG COMPANY LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line16500 ROCK SPRING DRIVE SUITE 200AddressLine1Txt
CityBETHESDACityNm
State AbbreviationMDStateAbbreviationCd
ZIP20817ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN812972734EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SANDRA AND GILBERT OKEN FOUNDATIONBusinessNameLine1Txt
Business Name Line2C/O STUART SCHOOLERBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlSANDBusinessNameControlTxt
Phone3012995861PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line16500 ROCK SPRING DRIVE 200AddressLine1Txt
CityBETHESDACityNm
State AbbreviationMDStateAbbreviationCd
ZIP20817ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSTUART SCHOOLERPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone3012995861PhoneNum
Signature2024-03-25SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstSTUARTPersonFirstNm
Person LastSCHOOLERPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLEONARD N KIRSCHBAUMPreparerPersonNm
PTINP01330245PTIN
Phone3015711900PhoneNum
Preparation2024-03-25PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$2,030,746FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$536,073ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$70,968InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$70,968InterestOnSavNetInvstIncmAmt
Cap Gain Net Incm Net Invst Incm$0CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$607,041TotalRevAndExpnssAmt
Total Net Invst Incm$70,968TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$0CompOfcrDirTrstRevAndExpnssAmt
Comp Ofcr Dir Trst Net Invst Incm$0CompOfcrDirTrstNetInvstIncmAmt
Comp Ofcr Dir Trst Dsbrs Chrtbl$0CompOfcrDirTrstDsbrsChrtblAmt
Accounting Fees Rev And Expnss$7,220AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$3,610AccountingFeesNetInvstIncmAmt
Accounting Fees Chrtbl Prps$3,610AccountingFeesChrtblPrpsAmt
Taxes Rev And Expnss$67TaxesRevAndExpnssAmt
Taxes Net Invst Incm$0TaxesNetInvstIncmAmt
Taxes Dsbrs Chrtbl$0TaxesDsbrsChrtblAmt
Other Expenses Rev And Expnss$84OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$84OtherExpensesNetInvstIncmAmt
Other Expenses Dsbrs Chrtbl$0OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$7,371TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$3,694TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$3,610TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$115,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$115,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$122,371TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$3,694TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$118,610TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$484,670ExcessRevenueOverExpensesAmt
Net Investment Income$67,274NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$1,546,076CashBOYAmt
Sav And Temp Cash Invst EOY$2,030,746SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$2,030,746SavAndTempCashInvstEOYFMVAmt
Total Assets BOY$1,546,076TotalAssetsBOYAmt
Total Assets EOY$2,030,746TotalAssetsEOYAmt
Total Assets EOYFMV$2,030,746TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$1,546,076NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$2,030,746NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$1,546,076TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$2,030,746TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$1,546,076TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$2,030,746TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$1,546,076TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$484,670ExcessRevenueOverExpensesAmt
Other Increases$0OtherIncreasesAmt
Subtotal$2,030,746SubtotalAmt
Other Decreases$0OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$2,030,746TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$935InvestmentIncomeExciseTaxAmt
Tax Under Section511$0TaxUnderSection511Amt
Subtotal$935SubtotalAmt
Subtitle A Tax$0SubtitleATaxAmt
Tax Based On Investment Income$935TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$0EstimatedPlusOvpmtIncmTxAmt
Exempt Frgn Org Tax Wthld At Srce$0ExemptFrgnOrgTaxWthldAtSrceAmt
Extsn Request Income Tax Paid$0ExtsnRequestIncomeTaxPaidAmt
Backup Withholding Withheld$0BackupWithholdingWithheldAmt
Total Payments And Credits$0TotalPaymentsAndCreditsAmt
Es Penalty$4EsPenaltyAmt
Tax Due$939TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political Acty0LegislativePoliticalActyInd
More Than100 Spent0MoreThan100SpentInd
Form1120 POL Filed0Form1120POLFiledInd
Section4955 Organization Tax$0Section4955OrganizationTaxAmt
Section4955 Managers Tax$0Section4955ManagersTaxAmt
Tax Reimbursed$0TaxReimbursedAmt
Activities Not Previously Rpt0ActivitiesNotPreviouslyRptInd
Changes To Articles Or Bylaws0ChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Organization Dissolved Etc0OrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (1)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (1)AtLeast5000InAssetsInd
Org Report Or Register StateMDOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (1)Form990PFFiledWithAttyGenInd
Private Operating Foundation0PrivateOperatingFoundationInd
New Substantial Contributors0NewSubstantialContributorsInd
Own Controlled Entity0OwnControlledEntityInd
Donor Advised Fund0DonorAdvisedFundInd
Comply With Public Insp RqrYes (1)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt
Individual With BooksGROSSBERG COMPANY LLPIndividualWithBooksNm
Phone3015711900PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line16500 ROCK SPRING DRIVE SUITE200AddressLine1Txt
CityBETHESDACityNm
State AbbreviationMDStateAbbreviationCd
ZIP20817ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts Question0ForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified Prsn0SaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified Prsn0BrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified Prsn0FurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified Prsn0PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified Prsn0TransferAstDisqualifiedPrsnInd
Payment To Government Official0PaymentToGovernmentOfficialInd
Uncorrected Prior Acts0UncorrectedPriorActsInd
Undistributed Income PY0UndistributedIncomePYInd
Business Holdings0BusinessHoldingsInd
Jeopardy Investments0JeopardyInvestmentsInd
Uncorrected PY Jeopardy Invst0UncorrectedPYJeopardyInvstInd
Influence Legislation0InfluenceLegislationInd
Influence Election0InfluenceElectionInd
Grants To Individuals0GrantsToIndividualsInd
Grants To Organizations0GrantsToOrganizationsInd
Noncharitable Purpose0NoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
STUART SCHOOLER
6500 ROCK SPRING DRIVE SUITE 200BETHESDAMD20817PRESIDENT1.00$0$0$0
RICHARD HILL
6500 ROCK SPRING DRIVE SUITE 200BETHESDAMD20817VP - TREASURER1.00$0$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Other Employee Paid Over50k0OtherEmployeePaidOver50kCnt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt
Contractor Paid Over50k0ContractorPaidOver50kCnt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$1,997,767AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$1,997,767TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$1,997,767AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$29,967CashDeemedCharitableAmt
Net Vl Noncharitable Assets$1,967,800NetVlNoncharitableAssetsAmt
Minimum Investment Return$98,390MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$98,390MinimumInvestmentReturnAmt
Tax Based On Investment Income$935TaxBasedOnInvestmentIncomeAmt
Total Tax$935TotalTaxAmt
Distributable Before Adj$97,455DistributableBeforeAdjAmt
Recoveries Qualfied Distri$0RecoveriesQualfiedDistriAmt
Distributable Before Ded$97,455DistributableBeforeDedAmt
Deduction From Distributable$0DeductionFromDistributableAmt
Distributable As Adjusted$97,455DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$118,610ExpensesAndContributionsAmt
Program Related Invst Total$0ProgramRelatedInvstTotalAmt
Qualifying Distributions$118,610QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$97,455DistributableAsAdjustedAmt
Undistributed Income PY$0UndistributedIncomePYAmt
Total For Prior Years$0TotalForPriorYearsAmt
Excess Distribution Cyov Yr4$525ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$801ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$3,308ExcessDistributionCyovYr2Amt
Total Excess Distribution Cyov$4,634TotalExcessDistributionCyovAmt
Qualifying Distributions$118,610QualifyingDistributionsAmt
Applied To Year1$0AppliedToYear1Amt
Applied To Prior Years$0AppliedToPriorYearsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$97,455AppliedToCurrentYearAmt
Remaining Distri From Corpus$21,155RemainingDistriFromCorpusAmt
Excess Distri Cyov App CY Corpus$0ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$0ExcessDistributionCyovAppCYAmt
Total Corpus$25,789TotalCorpusAmt
Prior Year Undistributed Incm$0PriorYearUndistributedIncmAmt
Prior Year Deficiency Or Tax$0PriorYearDeficiencyOrTaxAmt
Taxable1$0Taxable1Amt
Taxable2$0Taxable2Amt
Undistributed Income CY$0UndistributedIncomeCYAmt
Corpus Distri170b1 E Or4942g3$0CorpusDistri170b1EOr4942g3Amt
Excess Distri Cyov From Yr5$0ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$25,789ExcessDistriCyovToNextYrAmt
Excess From Year4$525ExcessFromYear4Amt
Excess From Year3$801ExcessFromYear3Amt
Excess From Year2$3,308ExcessFromYear2Amt
Excess From Current Year$21,155ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (7 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
THE INTERNATIONAL PERFORMING ARTS FOUNDATION
633 CENTRAL ROAD BOX 432RYENH03871501(C)(3)TO ESTABLISH AN IN-RESIDENCE PROGRAM IN CUBA FOR YOUNG DANCERS WITH LIMITED MEANS FROM THE AROUND THE WORLD.$15,000
JEWISH SOCIAL SERVICE AGENCY
200 WOOD HILL ROADROCKVILLEMD20850501(C)(3)ASSIST CHARITY IN ITS STATED GOAL.$10,000
FRIENDS OF THE ISRAEL DEFENSE FORCES
PO BOX 42224NEW YORKNY10163501(C)(3)ASSIST CHARITY IN ITS STATED GOAL.$10,000
STUDIO THEATRE
PO BOX 73102WASHINGTONDC20056501(C)(3)ASSIST CHARITY IN ITS STATED GOAL.$10,000
SABURBAN HOSPITAL FOUNDATION
8600 OLD GEORGETOWN ROADBETHESDAMD20814501(C)(3)ASSIST CHARITY IN ITS STATED GOAL.$50,000
HUMANE RESCUE ALLIANCE
71 OGLETHORPE ST NWWASHINGTONDC20011501(C)(3)ASSIST CHARITY IN ITS STATED GOAL.$10,000
WOUNDED WARRIOR PROJECT
4899 BELFORT RD SUITE 300JACKSONVILLEFL32256501(C)(3)ASSIST CHARITY IN ITS STATED GOAL.$10,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$115,000TotalGrantOrContriPdDurYrAmt
Total Grant Or Contri Apprv Fut$0TotalGrantOrContriApprvFutAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$70,968ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Unrelated Business Taxbl Incm$0UnrelatedBusinessTaxblIncmAmt
Exclusion$70,968ExclusionAmt
Related Or Exempt Function Incm$0RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$70,968TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EO0TrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EO0TrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of Assets0SalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EO0PurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth Assets0RentalOfFacilitiesOthAssetsInd
Reimbursement Arrangements0ReimbursementArrangementsInd
Loans Or Loan Guarantees0LoansOrLoanGuaranteesInd
Performance Of Services Etc0PerformanceOfServicesEtcInd
Sharing Of Facilities Etc0SharingOfFacilitiesEtcInd
Relationships Nonchrtbl EO0RelationshipsNonchrtblEOInd

Schedule B IRS990ScheduleB

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
General RuleYes (X)GeneralRuleInd

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
Contributor1ContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1ESTATE OF SANDRA C OKENBusinessNameLine1Txt

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line16500 ROCK SPRING DRIVEAddressLine1Txt
CityBETHESDACityNm
State AbbreviationMDStateAbbreviationCd
ZIP20817ZIPCd
FieldValueIRS element (for citing)
Total Contributions$536,073TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryPROFESSIONAL FEESCategoryTxt
Amt$7,220Amt
Net Investment Income$3,610NetInvestmentIncomeAmt
Disbursements Charitable Prps$3,610DisbursementsCharitablePrpsAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

FieldValueIRS element (for citing)
DescBANK FEESDesc
Revenue And Expenses Per Books$84RevenueAndExpensesPerBooksAmt
Net Investment Income$84NetInvestmentIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryFEDERAL TAX PAYMENTSCategoryTxt
Amt$67Amt
Net Investment Income$0NetInvestmentIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt