MIROWSKY FAMILY FOUNDATION INC: Form 990PF, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- MIROWSKY FAMILY FOUNDATION INC (EIN 52-2069951)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-14
- IRS object ID
- 202433199349105548
- Schema version
- 2023v5.1
- 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
- Form 990-PF
- Accounting Fees Schedule
- Dissolution Stmt
- Expenditure Responsibility Stmt
- General Explanation Attachment
- Liquidation Explanation Stmt
- Legal Fees Schedule
- Other Decreases Schedule
- Other Expenses Schedule
- Other Income Schedule2
- Other Liabilities Schedule
- Other Professional Fees Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-14T19:01:30-06:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 861065772 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DELOITTE TAX LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 111 S WACKER DR | AddressLine1Txt |
| City | CHICAGO | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60606 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 522069951 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MIROWSKI FAMILY FOUNDATION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MIRO | BusinessNameControlTxt |
| Phone | 3177970161 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 429 N PENNSYLVANIA ST 701 | AddressLine1Txt |
| City | INDIANAPOLIS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46204 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GINAT W MIROWSKI | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 3177970161 | PhoneNum |
| Signature | 2024-11-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ALICIA BEGALOWSKI | PreparerPersonNm |
| PTIN | P01959568 | PTIN |
| Phone | 3124861000 | PhoneNum |
| Preparation | 2024-11-11 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $2,242,615 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Interest On Sav Rev And Expnss | $187,307 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $187,307 | InterestOnSavNetInvstIncmAmt |
| Dividends Rev And Expnss | $302,093 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $302,093 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $747,161 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $12,838,999 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $747,161 | CapGainNetIncmNetInvstIncmAmt |
| Other Income Rev And Expnss | $12,145 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $12,145 | OtherIncomeNetInvstIncmAmt |
| Total Rev And Expnss | $1,248,706 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $1,248,706 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $0 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $0 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $0 | CompOfcrDirTrstDsbrsChrtblAmt |
| Legal Fees Rev And Expnss | $138,003 | LegalFeesRevAndExpnssAmt |
| Legal Fees Net Invst Incm | $0 | LegalFeesNetInvstIncmAmt |
| Legal Fees Dsbrs Chrtbl | $138,003 | LegalFeesDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $28,786 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $0 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $28,786 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $208,005 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $170,997 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $37,008 | OtherProfFeesDsbrsChrtblAmt |
| Interest Rev And Expnss | $11 | InterestRevAndExpnssAmt |
| Interest Net Invst Incm | $11 | InterestNetInvstIncmAmt |
| Interest Dsbrs Chrtbl | $0 | InterestDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $191,988 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $0 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $191,988 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $566,793 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $171,008 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $395,785 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $2,125,070 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $2,125,070 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $2,691,863 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $171,008 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $2,520,855 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$1,443,157 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $1,077,698 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $1,877,129 | CashBOYAmt |
| Cash EOY | $2,242,615 | CashEOYAmt |
| Cash EOYFMV | $2,242,615 | CashEOYFMVAmt |
| Corporate Stock BOY | $23,653,130 | CorporateStockBOYAmt |
| Corporate Stock EOY | $0 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $0 | CorporateStockEOYFMVAmt |
| Corporate Bonds BOY | $5,007,097 | CorporateBondsBOYAmt |
| Corporate Bonds EOY | $0 | CorporateBondsEOYAmt |
| Corporate Bonds EOYFMV | $0 | CorporateBondsEOYFMVAmt |
| Other Investments BOY | $2,410,565 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $0 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $0 | OtherInvestmentsEOYFMVAmt |
| Total Assets BOY | $32,947,921 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,242,615 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $2,242,615 | TotalAssetsEOYFMVAmt |
| Other Liabilities BOY | $11,622 | OtherLiabilitiesBOYAmt |
| Other Liabilities EOY | $0 | OtherLiabilitiesEOYAmt |
| Total Liabilities BOY | $11,622 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Capital Stock BOY | $20,688,734 | CapitalStockBOYAmt |
| Capital Stock EOY | $0 | CapitalStockEOYAmt |
| Additional Paid In Capital BOY | $0 | AdditionalPaidInCapitalBOYAmt |
| Additional Paid In Capital EOY | $0 | AdditionalPaidInCapitalEOYAmt |
| Retained Earning BOY | $12,247,565 | RetainedEarningBOYAmt |
| Retained Earning EOY | $2,242,615 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $32,936,299 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $2,242,615 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $32,947,921 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $2,242,615 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $32,936,299 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$1,443,157 | ExcessRevenueOverExpensesAmt |
| Other Increases | $0 | OtherIncreasesAmt |
| Subtotal | $31,493,142 | SubtotalAmt |
| Other Decreases | $29,250,527 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $2,242,615 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Property | PUBLICLY TRADED SECURITIES | PropertyDesc |
| Gross Sales Price | $12,838,999 | GrossSalesPriceAmt |
| Cost Or Other Basis | $12,091,838 | CostOrOtherBasisAmt |
| Gain Or Loss | $747,161 | GainOrLossAmt |
| Gains Minus Excess Or Losses | $747,161 | GainsMinusExcessOrLossesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $747,161 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $14,980 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $14,980 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $14,980 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $21,410 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $0 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $21,410 | TotalPaymentsAndCreditsAmt |
| Form2220 Attached | Yes (X) | Form2220AttachedInd |
| Es Penalty | $0 | EsPenaltyAmt |
| Overpayment | $6,430 | OverpaymentAmt |
| Applied To ES Tax | $6,430 | AppliedToESTaxAmt |
| Refund | $0 | RefundAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | 0 | LegislativePoliticalActyInd |
| More Than100 Spent | 0 | MoreThan100SpentInd |
| Form1120 POL Filed | 0 | Form1120POLFiledInd |
| Section4955 Organization Tax | $0 | Section4955OrganizationTaxAmt |
| Section4955 Managers Tax | $0 | Section4955ManagersTaxAmt |
| Tax Reimbursed | $0 | TaxReimbursedAmt |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | 0 | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | Yes (1) | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (1) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (1) | AtLeast5000InAssetsInd |
| Org Report Or Register State | IN | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (1) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | 0 | PrivateOperatingFoundationInd |
| New Substantial Contributors | 0 | NewSubstantialContributorsInd |
| Own Controlled Entity | 0 | OwnControlledEntityInd |
| Donor Advised Fund | Yes (1) | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (1) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
| Individual With Books | GINAT W MIROWSKI | IndividualWithBooksNm |
| Phone | 3177970161 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 429 N PENNSYLVANIA ST UNIT 701 | AddressLine1Txt |
| City | INDIANAPOLIS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46204 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | 0 | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | 0 | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | 0 | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | 0 | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | 0 | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | 0 | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | 0 | PaymentToGovernmentOfficialInd |
| Uncorrected Prior Acts | 0 | UncorrectedPriorActsInd |
| Undistributed Income PY | 0 | UndistributedIncomePYInd |
| Business Holdings | 0 | BusinessHoldingsInd |
| Jeopardy Investments | 0 | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | 0 | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | 0 | InfluenceLegislationInd |
| Influence Election | 0 | InfluenceElectionInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Noncharitable Purpose | 0 | NoncharitablePurposeInd |
| Transactions Fail To Qlfy As Exc | 0 | TransactionsFailToQlfyAsExcInd |
| Relying Current Ntc Dsstr Asst1 | Yes (X) | RelyingCurrentNtcDsstrAsst1Ind |
| Maintained Expenditure Rspns | Yes (1) | MaintainedExpenditureRspnsInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|---|---|---|---|
| ARIELLA M ROSENGARD | ||||||||
| 80 LYMAN RD | CHESTNUT HILL | MA | 02467 | TREASURER | 3.00 | $0 | $0 | $0 |
| GINAT W MIROWSKI | ||||||||
| 429 PENNSYLVANIA STREET UNIT 701 | INDIANAPOLIS | IN | 46204 | PRESIDENT | 1.00 | $0 | $0 | $0 |
| DORIS FRYDMAN GREENBLATT | ||||||||
| 134 GRAYS LANE | HAVERFORD | PA | 19041 | VICE-PRESIDENT | 0.50 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Other Employee Paid Over50k | 0 | OtherEmployeePaidOver50kCnt |
Compensation Of Hghst Pd Cntrct CompensationOfHghstPdCntrctGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Service TypeServiceTypeTxt | CompensationCompensationAmt |
|---|---|---|---|---|---|
| GOLDMAN SACHS & CO LLC | |||||
| 71 S WACKER DR SUITE 500 | CHICAGO | IL | 60606 | INVESTMENT MGMT. | $170,997 |
| ICE MILLER LLP | |||||
| ONE AMERICAN SQUARE SUITE 2900 | INDIANAPOLIS | IN | 46282 | LEGAL | $127,786 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contractor Paid Over50k | 0 | ContractorPaidOver50kCnt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $21,198,830 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $2,081,862 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $23,280,692 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $23,280,692 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $349,210 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $22,931,482 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $1,146,574 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $1,146,574 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $14,980 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $14,980 | TotalTaxAmt |
| Distributable Before Adj | $1,131,594 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $1,131,594 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $1,131,594 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $2,520,855 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $2,520,855 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $1,131,594 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $2,007,207 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Total Excess Distribution Cyov | $0 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $2,520,855 | QualifyingDistributionsAmt |
| Applied To Year1 | $2,007,207 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $513,648 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $0 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $0 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $0 | PriorYearUndistributedIncmAmt |
| Prior Year Deficiency Or Tax | $0 | PriorYearDeficiencyOrTaxAmt |
| Taxable1 | $0 | Taxable1Amt |
| Taxable2 | $0 | Taxable2Amt |
| Undistributed Income CY | $617,946 | UndistributedIncomeCYAmt |
| Corpus Distri170b1 E Or4942g3 | $0 | CorpusDistri170b1EOr4942g3Amt |
| Excess Distri Cyov From Yr5 | $0 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $0 | ExcessDistriCyovToNextYrAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | ARIELLA M ROSENGARD | ContributingManagerNm |
| Contributing Manager | GINAT W MIROWSKI | ContributingManagerNm |
| Contributing Manager | DORIS FRYDMAN GREENBLATT | ContributingManagerNm |
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (17 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|---|
| AMERICAN FRIENDS OF MAGEN DAVID ADOM | |||||||
| 20 W 36 ST STE 1100 | NEW YORK | NY | 10018 | NONE | PC | MARCUS NATIONAL BLOOD CENTER | $70,000 |
| AMERICAN FRIENDS OF RAMBAMMAGEN DAVID ADOM | |||||||
| 20 W 36 ST STE 1100 | NEW YORK | NY | 10018 | NONE | PC | GENERAL | $250,000 |
| BIRTHRIGHT ISRAEL FOUNDATION | |||||||
| PO BOX 21615 | NEW YORK | NY | 10087 | NONE | PC | GENERAL | $80,000 |
| CAMERA | |||||||
| LOWN 102 | MS WALTHAM | MA | 02454 | NONE | PC | GENERAL | $25,000 |
| EMORY UNIVERSITY | |||||||
| 1599 CLIFTON RD 3RD FLOOR | ATLANTA | GA | 30322 | NONE | PC | GENERAL | $125,000 |
| FRIENDS OF ISRAEL HEART SOCIETY | |||||||
| 5635 OAKMONT AVE | FORT LAUDERDALE | FL | 33312 | NONE | PC | GENERAL | $15,000 |
| GOLDMAN SACHS PHILANTHROPY FUND (DAF) | |||||||
| 200 WEST ST FL 15 | NEW YORK | NY | 10282 | NONE | PC | GENERAL | $850,000 |
| HONEYMOON ISREAL | |||||||
| 1417 MAYSON ST | ATLANTA | GA | 303243907 | NONE | PC | GENERAL | $25,000 |
| INDIAN AND FOREST ACRES ALUMNI SCHOLARSHIP FOUNDATION | |||||||
| 1712 MAIN STREET | FRYEBURG | ME | 040374327 | NONE | PC | GENERAL | $30,000 |
| JEW BELONG | |||||||
| PO BOX 3013 | UPPER MONTCLAIR | NJ | 07043 | NONE | PC | GENERAL | $50,000 |
| JOHNS HOPKINS UNIVERSITY | |||||||
| 3910 KESWICK ROAD SUITE N2100 | BALTIMORE | MD | 21211 | NONE | PC | GENERAL | $237,570 |
| LATET AMERICAN FRIENDS OF LATET HUMANITARIAN AID INC | |||||||
| 29 MERRILL ROAD | NEWTON CENTER | MA | 02459 | NONE | PC | GENERAL | $70,000 |
| MIDDLE EAST MEDIA RESEARCH INSTITUTE | |||||||
| PO BOX 27837 | WASHINGTON | DC | 20038 | NONE | PC | GENERAL | $10,000 |
| NATIONAL CENTER FOR JEWISH FILM | |||||||
| LOWN 102 | MS WALTHAM | MA | 02454 | NONE | PC | GENERAL | $25,000 |
| THE SHALOM FOUNDATION | |||||||
| 845 3RD AVENUE | NEW YORK | NY | 100226601 | NONE | PC | GENERAL | $25,000 |
| TRUSTEES OF THE UNIVERSITY OF PENNSYLVANIA | |||||||
| 3451 WALNUT STREET SUITE 305 | PHILADELPHIA | PA | 19104 | NONE | PC | GENERAL | $137,500 |
| UNITED NATIONS WATCH - USA | |||||||
| PO BOX 5872 | WASHINGTON | DC | 20016 | NONE | PC | GENERAL | $100,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $2,125,070 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $187,307 | ExclusionAmt |
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $302,093 | ExclusionAmt |
Other Investment Income OtherInvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $12,145 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $747,161 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $1,248,706 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $1,248,706 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | 0 | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | 0 | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | 0 | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | 0 | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | 0 | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | 0 | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | 0 | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | 0 | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | 0 | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | 0 | RelationshipsNonchrtblEOInd |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ACCOUNTING FEES | CategoryTxt |
| Amt | $28,786 | Amt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $28,786 | DisbursementsCharitablePrpsAmt |
Dissolution Stmt DissolutionStmt
Dissolution Information DissolutionInformationGrp
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SMALL LAKE FOUNDATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 BELLEVUE PARKWAY SUITE 250 | AddressLine1Txt |
| City | WILMINGTON | CityNm |
| State Abbreviation | DE | StateAbbreviationCd |
| ZIP | 19809 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Short Explanation | $5,021,901 OF CASH AND $36,844,741 OF PUBLICLY TRADED SECURITIES. | ShortExplanationTxt |
| Dissolution | $41,866,642 | DissolutionAmt |
Expenditure Responsibility Stmt ExpenditureResponsibilityStmt
Expenditure Responsibility ExpenditureResponsibilityGrp
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SMALL LAKE FOUNDATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 BELLEVUE PARKWAY SUITE 250 | AddressLine1Txt |
| City | BELLEVUE | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 19809 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant | 2023-06-30 | GrantDt |
| Grant | $41,866,642 | GrantAmt |
| Purpose Of Grant | THE ASSETS ARE TO BE USED EXCLUSIVELY FOR CODE SECTION 170(C)(2)(B) CHARITABLE PURPOSES. | PurposeOfGrantTxt |
| Expended By Grantee | $0 | ExpendedByGranteeAmt |
| Any Diversion By Grantee | TO THE KNOWLEDGE OF THE GRANTOR, NO DIVERSION WAS NOTED. | AnyDiversionByGranteeTxt |
| Dates Of Reports By Grantee | 5/21/2024 | DatesOfReportsByGranteeTxt |
| Verification | 2024-05-21 | VerificationDt |
| Results Of Verification | TO THE KNOWLEDGE OF THE GRANTOR, NO PORTION OF THE GRANT FUNDS HAVE BEEN USED FOR OTHER THAN THE INTENDED PURPOSE.NO INDEPENDENT VERIFICATION UNDERTAKEN AS THERE HAS BEEN NO REASON TO DOUBT THE ACCURACY OR RELIABILITY OF THE GRANTEE'S REPORTS. | ResultsOfVerificationTxt |
General Explanation Attachment GeneralExplanationAttachment
General Explanation GeneralExplanationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | EXPENDITURE RESPONSIBILITY | IdentifierTxt |
| Form And Line Reference | FORM 990PF, PART VII-B, LINE 5C | FormAndLineReferenceDesc |
| Medium Explanation | PURSUANT TO THE ASSET TRANSFER DESCRIBED IN STATEMENT 4, RESPONSIBILITY FOR COMPLYING WITH EXPENDITURE RESPONSIBILITY REQUIREMENTS UNDER INTERNAL REVENUE CODE SECTION 4945(H), INCLUDING REPORTING REQUIREMENTS, WERE TRANSFERRED TO MIROWSKI FAMILY FOUNDATION'S SUCCESSOR ORGANIZATION, SMALL LAKE FOUNDATION (CORP; EIN: 93-1733745). THE REQUIRED REPORTING TO THE INTERNAL REVENUE SERVICE ON ANY SUCH GRANTS IS INCLUDED WITH 2023 FORM 990-PF FILED BY THE SUCCESSOR ORGANIZATION PURSUANT TO REVENUE RULING 2002-28. | MediumExplanationTxt |
Liquidation Explanation Stmt LiquidationExplanationStmt
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | IN THE 2023 TAX YEAR, MIROWSKI FAMILY FOUNDATION (FEIN 52-2069951), TRANSFERRED ASSETS TO ITS SUCCESSOR ORGANIZATION, SMALL LAKE FOUNDATION (FEIN 93-1733745). THE TRANSFER WAS NEEDED TO START THE DISSOLUTION PROCESS AS MIROWSKI FAMILY FOUNDATION IS PLANNING TO DISSOLVE. THE TRANSFER OCCURRED THROUGH A GRANT AGREEMENT (THE AGREEMENT) BETWEEN THE TWO ORGANIZATIONS. PER THE AGREEMENT, THE ASSETS PREVIOUSLY HELD BY MIROWSKI FAMILY FOUNDATION BECAME THE PROPERTY OF SMALL LAKE FOUNDATION EFFECTIVE 12:00 AM JUNE 30, 2023. SMALL LAKE FOUNDATION OBTAINED A FAVORABLE RULING OF TAX EXEMPTION FROM THE INTERNAL REVENUE SERVICE AND IS RECOGNIZED AS A PRIVATE FOUNDATION DESCRIBED IN INTERNAL REVENUE CODE SECTIONS 501(C)(3) AND 509(A). ALL ASSETS TRANSFERRED UNDER THE AGREEMENT ARE SUBJECT TO A RESTRICTION THAT THEY CAN ONLY BE USED FOR CHARITABLE, SCIENTIFIC, LITERARY, EDUCATIONAL AND PREVENTION OF CRUELTY TO CHILDREN OR ANIMALS PURPOSES WITHIN THE MEANING OF SECTION 501(C)(3). THIS RESTRICTION IS CONSISTENT WITH SMALL LAKE FOUNDATION'S ORGANIZING DOCUMENTS AND ITS STATUS AS A TAX EXEMPT ORGANIZATION. IN 2023, MIROWSKI FAMILY FOUNDATION'S ACTIVITIES WERE LIMITED TO WINDING DOWN OPERATIONS TO SUPPORT THE TRANSFER OF ASSETS AND OPERATIONS EFFECTIVE AS OF JUNE 30, 2023. ANY TIME OR EXPENSE INCURRED WITH RESPECT TO THESE ACTIVITIES IS REPORTED AS TIME AND EXPENSE ON THE MIROWSKI FAMILY FOUNDATION 2023 FORM 990-PF. | ExplanationTxt |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | LEGAL FEES | CategoryTxt |
| Legal Fees | $138,003 | LegalFeesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $138,003 | DisbursementsCharitablePrpsAmt |
Other Decreases Schedule OtherDecreasesSchedule
Other Decreases Detail OtherDecreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ASSET TRANSFER TO SMALL LAKE FOUNDATION, EIN: 93-1733745 | Desc |
| Amt | $29,250,527 | Amt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (3 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| OFFICE SUPPLIES | $422 | $0 | $422 |
| TRAVEL | $43,908 | $0 | $43,908 |
| OTHER EXPENSES | $147,658 | $0 | $147,658 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | FROM K-1 | Desc |
| Revenue And Expenses Per Books | $12,145 | RevenueAndExpensesPerBooksAmt |
| Net Investment Income | $12,145 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $12,145 | AdjustedNetIncomeAmt |
Other Liabilities Schedule OtherLiabilitiesSchedule
Other Liabilities Detail OtherLiabilitiesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | BANK OF AMERICA CC | Desc |
| BOY Book Value | $11,622 | BOYBookValueAmt |
| EOY Book Value | $0 | EOYBookValueAmt |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail (3 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| INVESTMENT MGMT. FEES | $170,997 | $170,997 | $0 |
| ADMINISTRATOR EXPENSE | $34,008 | $0 | $34,008 |
| FOUNDATION CONSULTING | $3,000 | $0 | $3,000 |