DR CAROL AND MR JERRY KAUFMAN FOUNDATION INC: Form 990PF, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- DR CAROL AND MR JERRY KAUFMAN FOUNDATION INC (EIN 20-1655017)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-11
- IRS object ID
- 202443169349102214
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-11T13:08:11-08:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 113549288 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Bruce A Rosen CPA PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7 Cobblestone Court | AddressLine1Txt |
| City | Centerport | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11721 | 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 | 201655017 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE DR CAROL AND MR JERRY | BusinessNameLine1Txt |
| Business Name Line2 | KAUFMAN FOUNDATION INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | DRCA | BusinessNameControlTxt |
| Phone | 6317541600 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7 COBBLESTONE COURT | AddressLine1Txt |
| City | CENTERPORT | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11721 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BRUCE A ROSEN | PersonNm |
| Person Title | Secretary/Treas | PersonTitleTxt |
| Signature | 2024-11-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BRUCE A ROSEN CPA | PreparerPersonNm |
| PTIN | P00041268 | PTIN |
| Phone | 6317541600 | PhoneNum |
| 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) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $207,876 | 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 |
| Other Income Rev And Expnss | $10,046 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $10,046 | OtherIncomeNetInvstIncmAmt |
| Other Income Adj Net Incm | $10,046 | OtherIncomeAdjNetIncmAmt |
| Total Rev And Expnss | $10,046 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $10,046 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $10,046 | TotalAdjNetIncmAmt |
| Other Expenses Rev And Expnss | $128 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $128 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Adj Net Incm | $128 | OtherExpensesAdjNetIncmAmt |
| Tot Opr Expenses Rev And Expnss | $128 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $128 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Adj Net Incm | $128 | TotOprExpensesAdjNetIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $9,350 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $9,350 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $9,478 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $128 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Adj Net Incm | $128 | TotalExpensesAdjNetIncmAmt |
| Total Expenses Dsbrs Chrtbl | $9,350 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $568 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $9,918 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $9,918 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $650 | CashBOYAmt |
| Cash EOY | $1,172 | CashEOYAmt |
| Cash EOYFMV | $1,172 | CashEOYFMVAmt |
| Other Investments BOY | -$14,177 | OtherInvestmentsBOYAmt |
| Other Investments EOY | -$14,131 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $206,704 | OtherInvestmentsEOYFMVAmt |
| Total Assets BOY | -$13,527 | TotalAssetsBOYAmt |
| Total Assets EOY | -$12,959 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $207,876 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Capital Stock BOY | -$13,527 | CapitalStockBOYAmt |
| Capital Stock EOY | -$12,959 | CapitalStockEOYAmt |
| Tot Net Ast Or Fund Balances BOY | -$13,527 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | -$12,959 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | -$13,527 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | -$12,959 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | -$13,527 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $568 | ExcessRevenueOverExpensesAmt |
| Subtotal | -$12,959 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | -$12,959 | TotNetAstOrFundBalancesEOYAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $138 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $138 | SubtotalAmt |
| Tax Based On Investment Income | $138 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $1,006 | EstimatedPlusOvpmtIncmTxAmt |
| Total Payments And Credits | $1,006 | TotalPaymentsAndCreditsAmt |
| Overpayment | $868 | OverpaymentAmt |
| Applied To ES Tax | $868 | AppliedToESTaxAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | false | LegislativePoliticalActyInd |
| More Than100 Spent | false | MoreThan100SpentInd |
| Form1120 POL Filed | false | Form1120POLFiledInd |
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (true) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Org Report Or Register State | IL | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (true) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | false | PrivateOperatingFoundationInd |
| New Substantial Contributors | false | NewSubstantialContributorsInd |
| Own Controlled Entity | false | OwnControlledEntityInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (true) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BRUCE A ROSEN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6317541600 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7 COBBLESTONE COURT | AddressLine1Txt |
| City | CENTERPORT | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11721 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | false | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | false | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | false | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | false | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | false | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | false | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | false | PaymentToGovernmentOfficialInd |
| Acts Fail To Qlfy As Exceptions | false | ActsFailToQlfyAsExceptionsInd |
| Uncorrected Prior Acts | false | UncorrectedPriorActsInd |
| Undistributed Income PY | false | UndistributedIncomePYInd |
| Business Holdings | false | BusinessHoldingsInd |
| Jeopardy Investments | false | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | false | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | false | InfluenceLegislationInd |
| Influence Election | false | InfluenceElectionInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Noncharitable Purpose | false | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | 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 |
|---|---|---|---|---|---|---|
| MIRIAM L FELDSTEIN | ||||||
| 61 EAST 86TH STREET 54 | NEW YORK | NY | 10028 | President | 1.00 | $0 |
| MICHAEL L KAUFMAN | ||||||
| 30 W MONROE - SUITE 1700 | CHICAGO | IL | 60603 | Vice President | 1.00 | $0 |
| BRUCE A ROSEN | ||||||
| 7 COBBLETONE COURT | CENTERPORT | NY | 11721 | Secretary/Treas | 1.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $0 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $911 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $206,704 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $207,615 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Adjusted Total FMV Of Unused Ast | $207,615 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $3,114 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $204,501 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $10,225 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $10,225 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $138 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $138 | TotalTaxAmt |
| Distributable Before Adj | $10,087 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $10,087 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $10,087 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $9,350 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $9,350 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $10,087 | DistributableAsAdjustedAmt |
| Excess Distribution Cyov Yr5 | $9,377 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $4,664 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $5,054 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $5,598 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $371 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $25,064 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $9,350 | QualifyingDistributionsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $9,350 | AppliedToCurrentYearAmt |
| Excess Distri Cyov App CY Corpus | $737 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $737 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $24,327 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov From Yr5 | $8,640 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $15,687 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $4,664 | ExcessFromYear4Amt |
| Excess From Year3 | $5,054 | ExcessFromYear3Amt |
| Excess From Year2 | $5,598 | ExcessFromYear2Amt |
| Excess From Year1 | $371 | ExcessFromYear1Amt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (5 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|---|
| CHAMBER MUSIC SOCIETY OF PALM BEACH | |||||||
| 340 ROYAL POINCIANA WAY STE 317-171 | PALM BEACH | FL | 33480 | n/a | POF | CULTURAL | $4,050 |
| MYRIAD USA | |||||||
| 551 FIFTH AVENUE SUITE 2400 | NEW YORK | NY | 10176 | POF | CULTURAL | $1,500 | |
| LM ARTISTS INC | |||||||
| 823 NORTH OLIVE ANENUE | WEST PALM BEACH | FL | 33405 | POF | CULTURAL | $1,000 | |
| JGIVE - FRIENDS OF KEREN ASOR FUND | |||||||
| 43 LUBLIN TR | LAKEWOOD | NJ | 08701 | POF | HUMAN SERVICES | $1,800 | |
| JEWISH FOR GOOD | |||||||
| 1937 W CORNWALLIS ROAD | DURHAM | NC | 27705 | POF | HUMAN SERVICES | $1,000 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $9,350 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Other Revenue Described OtherRevenueDescribedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PARTNERSHIP INCOME | Desc |
| Related Or Exempt Function Incm | $10,046 | RelatedOrExemptFunctionIncmAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | $10,046 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $10,046 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | false | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | false | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | false | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | false | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | false | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | false | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | false | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | false | RelationshipsNonchrtblEOInd |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category Or Item | KAUFMAN FAMILY, LLC | CategoryOrItemTxt |
| Listed At Cost Or FMV | AT COST | ListedAtCostOrFMVCd |
| Book Value | $14,131 | BookValueAmt |
| EOYFMV | $206,704 | EOYFMVAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | FILING FEES | Desc |
| Revenue And Expenses Per Books | $128 | RevenueAndExpensesPerBooksAmt |
| Net Investment Income | $128 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $128 | AdjustedNetIncomeAmt |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PARTNERSHIP INCOME | Desc |
| Revenue And Expenses Per Books | $10,046 | RevenueAndExpensesPerBooksAmt |
| Net Investment Income | $10,046 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $10,046 | AdjustedNetIncomeAmt |