LEON AND TOBY COOPERMAN FAMILY FOUNDATION: Form 990PF, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- LEON AND TOBY COOPERMAN FAMILY FOUNDATION (EIN 13-3102941)
- Tax period
- 2023-02-01 to 2024-01-31
- Filed
- 2024-12-16
- IRS object ID
- 202413519349100756
- 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
- Schedule B
- Accounting Fees Schedule
- General Explanation Attachment
- Investments Corp Bonds Schedule
- Investments Corp Stock Schedule
- Investments Other Schedule2
- Legal Fees Schedule
- Other Expenses Schedule
- Other Liabilities Schedule
- Other Notes Loans Rcvbl Long Sch
- Other Professional Fees Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-12-16T14:41:42-06:00 | ReturnTs |
| Tax Period End | 2024-01-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 873231666 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PKF O'CONNOR DAVIES ADVISORY LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 MAMARONECK AVENUE SUITE 301 | AddressLine1Txt |
| City | HARRISON | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 105281633 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2023-02-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 133102941 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE LEON AND TOBY COOPERMAN FAMILY | BusinessNameLine1Txt |
| Business Name Line2 | FOUNDATION | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LEON | BusinessNameControlTxt |
| Phone | 9737788885 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7118 MELROSE CASTLE LANE | AddressLine1Txt |
| City | BOCA RATON | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 334961424 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LEON G COOPERMAN | PersonNm |
| Person Title | TRUSTEE | PersonTitleTxt |
| Phone | 9737788885 | PhoneNum |
| Signature | 2024-12-16 | 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 | MICHAEL R KOENECKE CPA | PreparerPersonNm |
| PTIN | P02100881 | PTIN |
| Phone | 9143818900 | PhoneNum |
| Preparation | 2024-12-16 | 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 | $463,929,138 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $2,002,500 | ContriRcvdRevAndExpnssAmt |
| Dividends Rev And Expnss | $32,135,488 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $38,571,288 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $4,270,400 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $29,474,424 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $5,912,843 | CapGainNetIncmNetInvstIncmAmt |
| Other Income Rev And Expnss | $0 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | -$784,124 | OtherIncomeNetInvstIncmAmt |
| Total Rev And Expnss | $38,408,388 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $43,700,007 | 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 | $175,000 | LegalFeesRevAndExpnssAmt |
| Legal Fees Net Invst Incm | $87,500 | LegalFeesNetInvstIncmAmt |
| Legal Fees Dsbrs Chrtbl | $87,500 | LegalFeesDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $175,000 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $87,500 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $87,500 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $110,000 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $55,000 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $55,000 | OtherProfFeesDsbrsChrtblAmt |
| Interest Net Invst Incm | $525,934 | InterestNetInvstIncmAmt |
| Taxes Rev And Expnss | $1,000,000 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $3,383 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $46,000 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $1,970,242 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $0 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $1,506,000 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $2,729,559 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $230,000 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $18,939,435 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $18,939,435 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $20,445,435 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $2,729,559 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $19,169,435 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $17,962,953 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $40,970,448 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $19,145,372 | CashBOYAmt |
| Sav And Temp Cash Invst BOY | $1,791,971 | SavAndTempCashInvstBOYAmt |
| Other Nts And Loans Rcvbl | $15,830,053 | OtherNtsAndLoansRcvblAmt |
| Other Rcvbl Allwnc Dbtfl Acct | $0 | OtherRcvblAllwncDbtflAcctAmt |
| Other Nts And Loans Rcvbl BOY | $0 | OtherNtsAndLoansRcvblBOYAmt |
| Other Nts And Loans Rcvbl EOY | $15,830,053 | OtherNtsAndLoansRcvblEOYAmt |
| Other Nts And Loans Rcvbl EOYFMV | $24,570,561 | OtherNtsAndLoansRcvblEOYFMVAmt |
| Corporate Stock BOY | $394,158,226 | CorporateStockBOYAmt |
| Corporate Stock EOY | $22,067,437 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $14,499,130 | CorporateStockEOYFMVAmt |
| Corporate Bonds BOY | $0 | CorporateBondsBOYAmt |
| Corporate Bonds EOY | $71,771,581 | CorporateBondsEOYAmt |
| Corporate Bonds EOYFMV | $47,041,699 | CorporateBondsEOYFMVAmt |
| Other Investments BOY | $0 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $323,988,801 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $377,817,748 | OtherInvestmentsEOYFMVAmt |
| Total Assets BOY | $415,095,569 | TotalAssetsBOYAmt |
| Total Assets EOY | $433,657,872 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $463,929,138 | TotalAssetsEOYFMVAmt |
| Other Liabilities BOY | $0 | OtherLiabilitiesBOYAmt |
| Other Liabilities EOY | $599,350 | OtherLiabilitiesEOYAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $599,350 | TotalLiabilitiesEOYAmt |
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
| No Donor Rstr Net Assests BOY | $415,095,569 | NoDonorRstrNetAssestsBOYAmt |
| No Donor Rstr Net Assests EOY | $433,058,522 | NoDonorRstrNetAssestsEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $415,095,569 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $433,058,522 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $415,095,569 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $433,657,872 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $415,095,569 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $17,962,953 | ExcessRevenueOverExpensesAmt |
| Other Increases | $0 | OtherIncreasesAmt |
| Subtotal | $433,058,522 | SubtotalAmt |
| Other Decreases | $0 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $433,058,522 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (11 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|
| PUBLICLY TRADED SECURITIES | P | $29,474,424 | $23,438,819 | $6,035,605 | $6,035,605 |
| FORUM CRE INCOME FUND I LP | P | -$13,048 | -$13,048 | ||
| VCP23, LLC | P | $81,187 | $81,187 | ||
| BP COMMERCIAL FUNDING TRUST SERVIES SPL-X | P | -$833,344 | -$833,344 | ||
| JABBERWOCK VENTURES LIMITED | P | -$1,000,000 | -$1,000,000 | ||
| THRU CAPITAL Z PARTNERS (FIDELIS), L.P. K-1 | P | $807,364 | $807,364 | ||
| THRU CAPITALSPRING DIRECT LND PTR PAR LP K-1 | P | $449,090 | $449,090 | ||
| THRU CAPITALSPRING DIR LND PTR US PAR LP K-1 | P | $15,481 | $15,481 | ||
| THRU CHATHAM AST PRI DT & STR CAP FD LP K-1 | P | -$266,932 | -$266,932 | ||
| THRU JENSEN GROUP I, LIMITED PARTNERSHIP K-1 | P | $7,632 | $7,632 | ||
| THRU RS LOW BETA OPPORTUNITY FUND, LP K-1 | P | $629,808 | $629,808 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $5,912,843 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $569,489 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $569,489 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $569,489 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $815,492 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $200,000 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $1,015,492 | TotalPaymentsAndCreditsAmt |
| Form2220 Attached | Yes (X) | Form2220AttachedInd |
| Es Penalty | $0 | EsPenaltyAmt |
| Overpayment | $446,003 | OverpaymentAmt |
| Applied To ES Tax | $446,003 | 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 | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (1) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (1) | AtLeast5000InAssetsInd |
| Org Report Or Register State | NJ | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (1) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | 0 | PrivateOperatingFoundationInd |
| New Substantial Contributors | 0 | NewSubstantialContributorsInd |
| Own Controlled Entity | Yes (1) | OwnControlledEntityInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (1) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
| Individual With Books | LEON G COOPERMAN | IndividualWithBooksNm |
| Phone | 9737788885 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7118 MELROSE CASTLE LANE | AddressLine1Txt |
| City | BOCA RATON | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 334961424 | 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 | Yes (1) | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | 0 | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | 0 | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | 0 | PaymentToGovernmentOfficialInd |
| Acts Fail To Qlfy As Exceptions | 0 | ActsFailToQlfyAsExceptionsInd |
| Uncorrected Prior Acts | 0 | UncorrectedPriorActsInd |
| Undistributed Income PY | 0 | UndistributedIncomePYInd |
| Business Holdings | Yes (1) | BusinessHoldingsInd |
| Excess Business Holdings | 0 | ExcessBusinessHoldingsInd |
| 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 | 0 | GrantsToOrganizationsInd |
| Noncharitable Purpose | 0 | NoncharitablePurposeInd |
| 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 (7 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 |
|---|---|---|---|---|---|---|---|---|
| LEON G COOPERMAN | ||||||||
| 7118 MELROSE CASTLE LANE | BOCA RATON | FL | 334961424 | TRUSTEE | 10.00 | $0 | $0 | $0 |
| TOBY F COOPERMAN | ||||||||
| 7118 MELROSE CASTLE LANE | BOCA RATON | FL | 334961424 | TRUSTEE | 5.00 | $0 | $0 | $0 |
| MICHAEL S COOPERMAN | ||||||||
| 7118 MELROSE CASTLE LANE | BOCA RATON | FL | 334961424 | TRUSTEE | 5.00 | $0 | $0 | $0 |
| WAYNE M COOPERMAN | ||||||||
| 7118 MELROSE CASTLE LANE | BOCA RATON | FL | 334961424 | TRUSTEE | 5.00 | $0 | $0 | $0 |
| JODI COOPERMAN | ||||||||
| 7118 MELROSE CASTLE LANE | BOCA RATON | FL | 334961424 | TRUSTEE | 5.00 | $0 | $0 | $0 |
| COURTNEY COOPERMAN | ||||||||
| 7118 MELROSE CASTLE LANE | BOCA RATON | FL | 334961424 | TRUSTEE | 5.00 | $0 | $0 | $0 |
| ANNE ARCHER | ||||||||
| 7118 MELROSE CASTLE LANE | BOCA RATON | FL | 334961424 | TRUSTEE | 5.00 | $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 (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Service TypeServiceTypeTxt | CompensationCompensationAmt |
|---|---|---|---|---|---|
| DAVID BLOOM | |||||
| 20 WEST 71ST STREET APT 1 | NEW YORK | NY | 10023 | GENERAL & ADMINISTRATIVE LEGAL | $175,000 |
| EDWARD LEVY | |||||
| 415 BATH CLUB BLVD NORTH | NORTH REDINGTON BEACH | FL | 33708 | ACCOUNTING | $175,000 |
| MARY ANN VISCIO | |||||
| 121 THEODORE DRIVE | CORAM | NY | 11727 | ADMINISTRATION | $110,000 |
| 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 | $68,199,045 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $9,281,875 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $378,064,102 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $455,545,022 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $455,545,022 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $6,833,175 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $448,711,847 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $22,435,592 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $22,435,592 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $569,489 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $569,489 | TotalTaxAmt |
| Distributable Before Adj | $21,866,103 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $21,866,103 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $21,866,103 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $19,169,435 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $19,169,435 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $21,866,103 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr5 | $2,578,044 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $2,421,021 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $1,883,822 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr1 | $3,367,620 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $10,250,507 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $19,169,435 | QualifyingDistributionsAmt |
| Applied To Year1 | $0 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $19,169,435 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $0 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $2,696,668 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $2,696,668 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $7,553,839 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $0 | PriorYearUndistributedIncmAmt |
| Prior Year Deficiency Or Tax | $0 | PriorYearDeficiencyOrTaxAmt |
| Taxable1 | $0 | Taxable1Amt |
| Taxable2 | $0 | Taxable2Amt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Corpus Distri170b1 E Or4942g3 | $0 | CorpusDistri170b1EOr4942g3Amt |
| Excess Distri Cyov From Yr5 | $0 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $7,553,839 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $2,302,397 | ExcessFromYear4Amt |
| Excess From Year3 | $1,883,822 | ExcessFromYear3Amt |
| Excess From Year1 | $3,367,620 | ExcessFromYear1Amt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | LEON G COOPERMAN | ContributingManagerNm |
| Contributing Manager | TOBY F COOPERMAN | ContributingManagerNm |
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (82 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt | Address Line2RecipientUSAddress/AddressLine2Txt |
|---|---|---|---|---|---|---|---|---|
| ADOLPH AND ROSE LEVIS JEWISH COMMUNITY CENTER INC | ||||||||
| 21050 95TH AVENUE S | BOCA RATON | FL | 33428 | N/A | PC | GENERAL OPERATING SUPPORT | $16,000 | |
| AHAVATH TORAH - CHABAD AT SHORT HILLS | ||||||||
| 650 SOUTH ORGANGE AVENUE | SHORT HILLS | NJ | 07078 | N/A | PC | GENERAL OPERATING SUPPORT | $400,000 | |
| ALZHEIMER'S FOUNDATION OF AMERICA INC | ||||||||
| 322 EIGHTH AVENUE 7TH FLOOR | NEW YORK | NY | 10001 | N/A | PC | GENERAL OPERATING SUPPORT | $5,000 | |
| AMERICAN FRIENDS OF BEIT RUTH INC | ||||||||
| 2 JERICHO PLAZA WING A SUITE 111 | JERICHO | NY | 11753 | N/A | PC | GENERAL OPERATING SUPPORT | $5,000 | |
| AMERICAN FRIENDS OF MAGEN DAVID ADOM | ||||||||
| 20 W 36TH STREET SUITE 1100 | NEW YORK | NY | 10018 | N/A | PC | GENERAL OPERATING SUPPORT | $2,500 | |
| AMERICAN FRIENDS OF THE HEBREW UNIVERSITY INC | ||||||||
| 199 WATER STREET 11TH FLOOR | NEW YORK | NY | 10038 | N/A | PC | GENERAL OPERATING SUPPORT | $10,000 | |
| AMERICAN HEART ASSOCIATION INC | ||||||||
| 7272 GREENVILLE AVENUE | DALLAS | TX | 75231 | N/A | PC | GENERAL OPERATING SUPPORT | $100 | |
| AMERICAN ISRAEL PUBLIC AFFAIRS COMMITTEE | ||||||||
| 251 H STREET NW | WASHINGTON | DC | 20001 | N/A | PC | GENERAL OPERATING SUPPORT | $25,000 | |
| AMERICAN JEWISH COMMITTEE | ||||||||
| 165 EAST 56TH STREET | NEW YORK | NY | 10022 | N/A | PC | GENERAL OPERATING SUPPORT | $25,000 | |
| ARRAY EDUCATION INC | ||||||||
| 25 BROADWAY 3RD FLOOR | NEW YORK | NY | 10004 | N/A | PC | TO SUPPORT THE COOPERMAN COLLEGE SCHOLARS | $2,000,000 | |
| ATLANTIC HEALTH SYSTEM INC | ||||||||
| 475 SOUTH STREET ACCTG 920 | MORRISTOWN | NJ | 07960 | N/A | PC | TO SUPPORT THE ANDY BOVIN MEMORIAL FUND AT THE OVERLOOK MEDICAL CENTER | $500 | |
| BLYTHEDALE CHILDREN'S HOSPITAL | ||||||||
| 95 BRADHURST AVENUE | VALHALLA | NY | 10595 | N/A | PC | GENERAL OPERATING SUPPORT | $1,000 | |
| BOCA RATON REGIONAL HOSPITAL FOUNDATION INC | ||||||||
| 800 MEADOWS ROAD | BOCA RATON | FL | 33486 | N/A | PC | GENERAL OPERATING SUPPORT | $1,000,000 | |
| BUILDON INC | ||||||||
| 1111 SUMMER STREET SUITE 601A | STAMFORD | CT | 06905 | N/A | PC | GENERAL OPERATING SUPPORT | $10,000 | |
| CANCER RESEARCH FUND OF THE DAMON RUNYON-WALTER WINCHELL FOUNDATION | ||||||||
| 55 BROADWAY SUITE 302 | NEW YORK | NY | 10006 | N/A | PC | GENERAL OPERATING SUPPORT | $25,250 | |
| CATHOLIC ACADEMY OF BRIDGEPORT INC | ||||||||
| 63 PEQUONNOCK STREET | BRIDGEPORT | CT | 06604 | N/A | PC | GENERAL OPERATING SUPPORT | $1,000 | |
| CENTER FOR STRATEGIC AND INTERNATIONAL STUDIES | ||||||||
| 1616 RHODE ISLAND AVENUE NW | WASHINGTON | DC | 20036 | N/A | PC | GENERAL OPERATING SUPPORT | $100,000 | |
| CHABAD AT DUKE UG INC | ||||||||
| 204 NORTH BUCHANAN BOULEVARD | DURHAM | NC | 27701 | N/A | PC | GENERAL OPERATING SUPPORT | $250,000 | |
| CHESS-IN-THE-SCHOOLS INC | ||||||||
| 520 EIGHTH AVENUE 22ND FLOOR | NEW YORK | NY | 10018 | N/A | PC | GENERAL OPERATING SUPPORT | $500 | |
| CITYMEALS-ON-WHEELS | ||||||||
| 355 LEXINGTON AVENUE 3RD FLOOR | NEW YORK | NY | 10017 | N/A | PC | GENERAL OPERATING SUPPORT | $25,000 | |
| COLUMBUS CITIZENS FOUNDATION INC | ||||||||
| 8 EAST 69TH STREET | NEW YORK | NY | 10021 | N/A | PC | GENERAL OPERATING SUPPORT | $5,000 | |
| COMMUNITY FOOD BANK OF NEW JERSEY INC | ||||||||
| 31 EVANS TERMINAL ROAD | HILLSIDE | NJ | 07205 | N/A | PC | GENERAL OPERATING SUPPORT | $25,000 | |
| CONGREGATION B'NAI JESHURUN | ||||||||
| 1025 SOUTH ORANGE AVENUE | SHORT HILLS | NJ | 07078 | N/A | PC | GENERAL OPERATING SUPPORT | $608,744 | |
| CREATIVE ART WORKSHOPS FOR KIDS INC | ||||||||
| 100 WEST 33RD STREET SUITE 1026 | NEW YORK | NY | 10001 | N/A | PC | GENERAL OPERATING SUPPORT | $10,000 | |
| CROHN'S & COLITIS FOUNDATION INC | ||||||||
| 733 THIRD AVENUE SUITE 510 | NEW YORK | NY | 10017 | N/A | PC | GENERAL OPERATING SUPPORT ($12,500 FOR TINTON FALLS, NJ CHAPTER AND $12,500 FOR NEW YORK, NY CHAPTER) | $25,000 | |
| DUKE UNIVERSITY | ||||||||
| 2200 W MAIN STREET SUITE 300 | DURHAM | NC | 27705 | N/A | PC | TO SUPPORT THE NICHOLAS SCHOOL OF ENVIRONMENT | $250,000 | |
| FLORIDA ATLANTIC UNIVERSITY FOUNDATION INC | ||||||||
| 777 GLADES ROAD ADM 247 | BOCA RATON | FL | 33431 | N/A | PC | GENERAL OPERATING SUPPORT | $1,000 | |
| FOUNDATION FOR THE DEFENSE OF DEMOCRACIES INC | ||||||||
| 1800 M STREET NW SUITE 800S | WASHINGTON | DC | 20036 | N/A | PC | GENERAL OPERATING SUPPORT | $100,000 | |
| FOX CHASE CANCER CENTER MEDICAL GROUP INC | ||||||||
| 3509 N BROAD STREET ROOM 936 | PHILADELPHIA | PA | 19140 | N/A | PC | GENERAL OPERATING SUPPORT ($5,000 FOR PHILADELPHIA, PA AND $5,000 FOR NEW YORK, NY) | $10,000 | |
| FRIENDS OF THE ISRAEL DEFENSE FORCES | ||||||||
| 60 EAST 42ND STREET | NEW YORK | NY | 10165 | N/A | PC | GENERAL OPERATING SUPPORT | $1,000 | |
| FRIENDSHIP CIRCLE NEW JERSEY INC | ||||||||
| 10 MICROLAB ROAD | LIVINGSTON | NJ | 07039 | N/A | PC | GENERAL OPERATING SUPPORT | $1,000 | |
| GREATER NEW YORK COUNCILS BOY SCOUTS OF AMERICA | ||||||||
| 475 RIVERSIDE DRIVE | NEW YORK | NY | 10115 | N/A | PC | GENERAL OPERATING SUPPORT | $500 | |
| HANDS ON TZEDAKAH INC | ||||||||
| 2901 CLINT MOORE ROAD | BOCA RATON | FL | 33496 | N/A | PC | GENERAL OPERATING SUPPORT | $25,000 | |
| HARLEM CHILDREN'S ZONE INC | ||||||||
| 35 EAST 125TH STREET | NEW YORK | NY | 10035 | N/A | PC | GENERAL OPERATING SUPPORT | $25,000 | |
| HORATIO ALGER ASSOCIATION OF DISTINGUISHED AMERICANS INC | ||||||||
| 99 CANAL CENTER PLAZA SUITE 320 | ALEXANDRIA | VA | 22314 | N/A | PC | GENERAL OPERATING SUPPORT | $121,591 | |
| INTERFAITH FOOD PANTRY OF THE ORANGES INC | ||||||||
| 56 LAKE ROAD | SHORT HILLS | NJ | 07078 | N/A | PC | GENERAL OPERATING SUPPORT | $127,500 | |
| ISRAEL TENNIS CENTERS FOUNDATION INC | ||||||||
| 165 EAST 56TH STREET 2ND FLOOR | NEW YORK | NY | 10022 | N/A | PC | GENERAL OPERATING SUPPORT | $1,000 | |
| JESPY HOUSE INC | ||||||||
| 102 PROSPECT STREET | SOUTH ORANGE | NJ | 07079 | N/A | PC | GENERAL OPERATING SUPPORT | $5,755,000 | |
| JEWISH FAMILY SERVICE OF METROWEST NJ A NEW JERSEY NONPROFIT CORP | ||||||||
| 256 COLUMBIA TURNPIKE SUITE 105 | FLORHAM PARK | NJ | 07932 | N/A | PC | GENERAL OPERATING SUPPORT | $5,000 | |
| JEWISH FAMILY SERVICE OF METROWEST NJ A NEW JERSEY NONPROFIT CORP | ||||||||
| 256 COLUMBIA TURNPIKE SUITE 105 | FLORHAM PARK | NJ | 07932 | N/A | PC | TO SUPPORT THE RACHEL COALITION | $5,000 | |
| JEWISH FEDERATION OF SOUTH PALM BEACH COUNTY INC | ||||||||
| 9901 DONNA KLEIN BOULEVARD | BOCA RATON | FL | 33428 | N/A | PC | GENERAL OPERATING SUPPORT | $650 | |
| JEWISH SERVICE FOR THE DEVELOPMENTALLY DISABLED OF METROWEST INC | ||||||||
| 310 EISENHOWER PARKWAY | LIVINGSTON | NJ | 07039 | N/A | PC | GENERAL OPERATING SUPPORT | $1,000,000 | |
| JEWISH VOCATIONAL SERVICES OF METROWEST | ||||||||
| 7 GLENWOOD AVENUE LOWER LEVEL | EAST ORANGE | NJ | 07017 | N/A | PC | GENERAL OPERATING SUPPORT | $500 | |
| JSDD FOUNDATION INC | ||||||||
| 310 EISENHOWER PARKWAY | LIVINGSTON | NJ | 07039 | N/A | PC | GENERAL OPERATING SUPPORT | $1,000 | |
| KIPP NEW YORK INC | ||||||||
| 1501 BROADWAY SUITE 1000 | NEW YORK | NY | 10036 | N/A | PC | GENERAL OPERATING SUPPORT | $10,000 | |
| LAWYERS FOR CHILDREN INC | ||||||||
| 110 LAFAYETTE STREET | NEW YORK | NY | 10013 | N/A | PC | GENERAL OPERATING SUPPORT | $1,000 | |
| LISA B FISHMAN FOUNDATION INC | ||||||||
| 11 WEDGEWOOD DRIVE | MONTVILLE | NJ | 07045 | N/A | PC | GENERAL OPERATING SUPPORT | $500 | |
| LIV LIKE A UNICORN CORPORATION | ||||||||
| 175 TOPAZ DRIVE | FREEHOLD | NJ | 07728 | N/A | PC | GENERAL OPERATING SUPPORT | $10,000 | |
| MEMORIAL SLOAN-KETTERING CANCER CENTER | ||||||||
| 1275 YORK AVENUE | NEW YORK | NY | 10065 | N/A | PC | TO SUPPORT THE CYCLE FOR SURVIVAL | $1,000 | |
| MRCC FOUNDATION INC | ||||||||
| 713 PASSAIC AVENUE | WEST CALDWELL | NJ | 07006 | N/A | PC | GENERAL OPERATING SUPPORT | $5,250 | |
| MUSEUM OF AMERICAN FINANCE | ||||||||
| 222 BROADWAY 19TH FLOOR | NEW YORK | NY | 10038 | N/A | PC | GENERAL OPERATING SUPPORT | $1,000 | |
| NATIONAL FOUNDATION FOR FACIAL RECONSTRUCTION INC | ||||||||
| 333 EAST 30TH STREET LOBBY UNIT | NEW YORK | NY | 10016 | N/A | PC | GENERAL OPERATING SUPPORT | $1,000 | |
| NAVY SEAL FOUNDATION INC | ||||||||
| 1619 D STREET BUILDING 5326 | VIRGINIA BEACH | VA | 23459 | N/A | PC | GENERAL OPERATING SUPPORT | $1,000 | |
| NEW JERSEY PERFORMING ARTS CENTER CORPORATION | ||||||||
| ONE CENTER STREET | NEWARK | NJ | 07102 | N/A | PC | GENERAL OPERATING SUPPORT | $1,000,000 | |
| OPERATION SMILE INC | ||||||||
| 3641 FACULTY BOULEVARD | VIRGINIA BEACH | VA | 23453 | N/A | PC | GENERAL OPERATING SUPPORT | $1,000 | |
| OPPORTUNITY PROJECT INC | ||||||||
| C/O CORP FINANCE 2 CRESCENT PLACE | OCEANPORT | NJ | 07757 | N/A | PC | GENERAL OPERATING SUPPORT | $1,000 | |
| OUR CHILDREN HAVE RIGHTS ORG INC | ||||||||
| 5173 BAY ISLE CIRCLE | CLEARWATER | FL | 33760 | N/A | PC | GENERAL OPERATING SUPPORT | $5,000 | |
| PLAYWRIGHTS HORIZONS INC | ||||||||
| 416 WEST 42ND STREET | NEW YORK | NY | 10036 | N/A | PC | GENERAL OPERATING SUPPORT | $10,000 | |
| PROSTATE CANCER FOUNDATION | ||||||||
| 1250 FOURTH STREET SUITE 360 | SANTA MONICA | CA | 90401 | N/A | PC | GENERAL OPERATING SUPPORT | $25,000 | |
| RAYMOND F KRAVIS CENTER FOR THE PERFORMING ARTS INC | ||||||||
| 701 OKEECHOBEE BOULEVARD | WEST PALM BEACH | FL | 33401 | N/A | PC | GENERAL OPERATING SUPPORT | $200,000 | |
| REWILD | ||||||||
| PO BOX 129 | AUSTIN | TX | 78767 | N/A | PC | GENERAL OPERATING SUPPORT | $40,000 | |
| ROBIN HOOD FOUNDATION | ||||||||
| 826 BROADWAY 9TH FLOOR | NEW YORK | NY | 10003 | N/A | PC | GENERAL OPERATING SUPPORT | $500,000 | |
| RUTH AND NORMAN RALES JEWISH FAMILY SERVICES INC | ||||||||
| 21300 COLEMAN BOULEVARD | BOCA RATON | FL | 33428 | N/A | PC | GENERAL OPERATING SUPPORT | $426,000 | |
| RWJ BARNABAS HEALTH INC | ||||||||
| C/O CORP FINANCE 2 CRESCENT PLACE | OCEANPORT | NJ | 07757 | N/A | PC | TO SUPPORT THE COOPERMAN BARNABAS MEDICAL CENTER | $5,000 | |
| ST BALDRICK'S FOUNDATION INC | ||||||||
| 1333 SOUTH MAYFLOWER AVENUE SUITE | MONROVIA | CA | 91016 | N/A | PC | GENERAL OPERATING SUPPORT | $1,000 | 400 |
| THE ALEPH INSTITUTE INC | ||||||||
| 9540 COLLINS AVENUE | SURFSIDE | FL | 33154 | N/A | PC | GENERAL OPERATING SUPPORT | $100,000 | |
| THE BASS FOUNDATION INC | ||||||||
| PO BOX 392 | MAPLEWOOD | NJ | 07040 | N/A | PC | GENERAL OPERATING SUPPORT | $5,000 | |
| THE BRONX COMMUNITY FOUNDATION INC | ||||||||
| 557 GRAND CONCOURSE SUITE 125 | BRONX | NY | 10451 | N/A | PC | GENERAL OPERATING SUPPORT | $250,000 | |
| THE CENTER FOR JEWISH CAMPUS LIFE INC | ||||||||
| 565 MAYFIELD AVENUE | STANFORD | CA | 94305 | N/A | PC | GENERAL OPERATING SUPPORT | $140,000 | |
| THE GREENE SCHOOL INC | ||||||||
| 2001 SOUTH DIXIE HIGHWAY | WEST PALM BEACH | FL | 33401 | N/A | PC | GENERAL OPERATING SUPPORT | $10,000 | |
| THE HUNTER COLLEGE FOUNDATION INC | ||||||||
| 695 PARK AVENUE HE1313 | NEW YORK | NY | 10021 | N/A | PC | GENERAL OPERATING SUPPORT | $2,000,000 | |
| THE JEWISH MUSEUM | ||||||||
| 1109 FIFTH AVENUE | NEW YORK | NY | 10128 | N/A | PC | GENERAL OPERATING SUPPORT | $10,000 | |
| THE LEUKEMIA & LYMPHOMA SOCIETY INC | ||||||||
| 3 INTERNATIONAL DRIVE SUITE 200 | RYE BROOK | NY | 10573 | N/A | PC | GENERAL OPERATING SUPPORT | $1,000 | |
| THE LIFE YOU CAN SAVE | ||||||||
| 975 WARD ROAD | SEQUIM | WA | 98382 | N/A | PC | GENERAL OPERATING SUPPORT | $100,000 | |
| THE MILKEN INSTITUTE | ||||||||
| 1250 FOURTH STREET 2ND FLOOR | SANTA MONICA | CA | 90401 | N/A | PC | TO SUPPORT THE MILKEN CENTER FOR ADVANCING THE AMERICAN DREAM | $1,000,000 | |
| THE MUSEUM OF LANGUAGE ARTS INC | ||||||||
| 925 13TH STREET NW | WASHINGTON | DC | 20005 | N/A | PC | GENERAL OPERATING SUPPORT | $25,000 | |
| THE TRUSTEES COLUMBIA UNIVERSITY IN THE CITY OF NEW YORK | ||||||||
| 615 WEST 131ST STREET MC 8741 | NEW YORK | NY | 10027 | N/A | PC | TO SUPPORT THE COLUMBIA BUSINESS SCHOOL | $1,025,000 | |
| UNITED JEWISH APPEAL-FEDERATION OF JEWISH PHILANTHROPIES OF NEW YORK INC | ||||||||
| 130 EAST 59TH STREET | NEW YORK | NY | 10022 | N/A | PC | TO SUPPORT THE ISRAEL EMERGENCY FUND | $250 | |
| URBAN LEAGUE OF ESSEX COUNTY | ||||||||
| 508 CENTRAL AVENUE | NEWARK | NJ | 07107 | N/A | PC | GENERAL OPERATING SUPPORT | $2,000 | |
| WALL STREET SYNAGOGUE INC | ||||||||
| 47 BEEKMAN STREET | NEW YORK | NY | 10038 | N/A | PC | GENERAL OPERATING SUPPORT | $100 | |
| WASHINGTON INSTITUTE FOR NEAR EAST POLICY | ||||||||
| 1111 19TH STREET NW SUITE 500 | WASHINGTON | DC | 20036 | N/A | PC | GENERAL OPERATING SUPPORT | $10,000 | |
| YOUTH IMPROVING NON-PROFITS FOR CHILDREN | ||||||||
| 535 8TH AVENUE SUITE 1400 | NEW YORK | NY | 10018 | N/A | PC | GENERAL OPERATING SUPPORT | $10,000 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $18,939,435 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business | 525990 | BusinessCd |
| Unrelated Business Taxbl Incm | $258,363 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | 14 | ExclusionCd |
| Exclusion | $31,877,125 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $4,270,400 | ExclusionAmt |
Other Revenue Described OtherRevenueDescribedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME THRU K-1S, NET OF UBI | Desc |
| Business | 525990 | BusinessCd |
| Unrelated Business Taxbl Incm | -$8,249,719 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | 14 | ExclusionCd |
| Exclusion | $8,249,719 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | -$7,991,356 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $44,397,244 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $36,405,888 | 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 |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 1 | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LEON G COOPERMAN | BusinessNameLine1Txt |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7118 MELROSE CASTLE LANE | AddressLine1Txt |
| City | BOCA RATON | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 334961424 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | $2,002,500 | TotalContributionsAmt |
| Person Contribution | Yes (X) | PersonContributionInd |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ACCOUNTING | CategoryTxt |
| Amt | $175,000 | Amt |
| Net Investment Income | $87,500 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $87,500 | DisbursementsCharitablePrpsAmt |
General Explanation Attachment GeneralExplanationAttachment
General Explanation GeneralExplanationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | FORM 990-PF, PART VI-A, LINE 11 - SCHEDULE OF CONTROLLED ENTITIES | FormAndLineReferenceDesc |
| Medium Explanation | NAME OF CONTROLLED ENTITY - BP COMMERCIAL FUNDING TRUST SERIES II SPL-XVEMPLOYER ID NO - 88-6694303ADDRESS - 75 ROCKEFELLER PLAZA, SUITE 16C, NEW YORK, NY 10019EXCESS BUSINESS HOLDINGS [ ] YES [X] NOTRANSFERS TO CONTROLLED ENTITY:AMOUNT OF TRANSFER - $6,655,000DESCRIPTION OF TRANSFER - CASHTRANSFERS FROM CONTROLLED ENTITY:AMOUNT OF TRANSFER - $258,012DESCRIPTION OF TRANSFER - CASHNAME OF CONTROLLED ENTITY - BP-LGC PORTFOLIO 2, LLCEMPLOYER ID NO - 88-1281161ADDRESS - 7118 MELROSE CASTLE LANE, BOCA RATON, FL 33496EXCESS BUSINESS HOLDINGS [ ] YES [X] NOTRANSFERS TO CONTROLLED ENTITY:AMOUNT OF TRANSFER - $140,739,028DESCRIPTION OF TRANSFER - CASHTRANSFERS FROM CONTROLLED ENTITY:AMOUNT OF TRANSFER - $134,921,291DESCRIPTION OF TRANSFER - CASH | MediumExplanationTxt |
Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule
Investments Corporate Bonds InvestmentsCorporateBondsGrp (7 entries)
| BondBondNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| 98POINT6 CONVERTIBLE NOTES | $1,000,000 | $1,096,654 |
| ASCEND WELLNESS HOLDINGS, INC. 9.500% DUE 06/28/24 1,000,000.000 QUANTITY | $990,000 | $1,000,000 |
| BASEPOINT GROUP MEZZANINE | $10,000,000 | $10,000,000 |
| CRA FUNDING 1, LLC | $5,000,000 | $5,000,000 |
| LIGADO NETWORKS LLC 144A PIK 17.5% 05/01/2024 DTD 22,458,837.000 QUANTITY | $17,039,135 | $531,222 |
| LIGADO NETWORKS LLC SR NT 144A VAR RT 11/01/2023 DTD 26,765,870.000 QUANTITY | $33,104,483 | $14,770,473 |
| THUNDERBIRD RESOURCES LP 20.000% DUE 02/28/24 12,461,756.780 QUANTITY | $4,637,963 | $14,643,350 |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp (5 entries)
| StockStockNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| ARBOR REALTY TRUST, INC. (ABR) 40,000.000 SHARES | $935,028 | $532,000 |
| ASPEN GROUP, INC. (ASPU) 1,000,000.000 SHARES | $3,378,450 | $180,000 |
| DIAMEDICA THERAPEUTICS INC. (DMAC) 395,388.000 SHARES | $1,016,612 | $832,994 |
| EURODEKANIA 2,603,242.000 SHARES | $1,736,513 | $903,304 |
| POSTMEDIA NETWORK CANADA CORP. (PCDAF) 13,126,100.000 SHARES | $15,000,834 | $12,050,832 |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp (53 entries)
| Category Or ItemCategoryOrItemTxt | Listed At Cost Or FMVListedAtCostOrFMVCd | Book ValueBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| 98POINT6 SERIES E 151,793.000 PREFERRED SHARES | AT COST | $1,000,000 | $1,000,000 |
| BASEPOINT GROUP - CLASS I PFD LLC | AT COST | $29,000,000 | $29,000,000 |
| BP CAPIFY JV, LLC | AT COST | $1,000,000 | $1,000,000 |
| BP COMM. FUNDING TRUST SERIES SPL - I | AT COST | $14,503,524 | $14,503,524 |
| BP COMM. FUNDING TRUST SERIES SPL - III | AT COST | $1,694,349 | $1,694,349 |
| BP COMM. FUNDING TRUST SERIES SPL XII | AT COST | $18,639,845 | $18,639,845 |
| BP COMM. FUNDING TRUST SERIES SPL-IX | AT COST | $10,085,552 | $10,085,552 |
| BP COMM. FUNDING TRUST SERIES SPL-VII | AT COST | $972,479 | $972,479 |
| BP COMM. FUNDING TRUST SERIES SPL-VIII | AT COST | $20,176,123 | $20,176,123 |
| BP COMMERCIAL FUNDING TR II - SERIES SPL-V | AT COST | $2,100,000 | $2,100,000 |
| BP COMMERCIAL FUNDING TRUST SERIES SPL-X | AT COST | $2,421,331 | $2,421,331 |
| BP COMMERCIAL FUNDING TRUST SERIES SPL-XIV | AT COST | $643,000 | $643,000 |
| BP COMMERCIAL FUNDING TRUST SERIES-II SPL-II | AT COST | $22,755,327 | $22,755,327 |
| BP COMMERCIAL FUNDING TRUST SERIES-II SPL-IV | AT COST | $5,950,000 | $5,950,000 |
| BP FUNDING TRUST SERIES SPL-IV | AT COST | $19,557,089 | $19,557,089 |
| BP FUNDING TRUST SERIES SPL-V | AT COST | $1,420,502 | $1,420,502 |
| BP SLL TRUST SERIES SPL-II | AT COST | $2,301,000 | $2,301,000 |
| BP SLL TRUST SERIES SPL-III | AT COST | $268,824 | $268,824 |
| BP-LGC PORTFOLIO 2, LLC | AT COST | $20,000,000 | $24,354,785 |
| CAPITAL Z PARTNERS (FIDELIS), L.P. | AT COST | $1,296,935 | $3,302,558 |
| CAPITAL Z PARTNERS (MGA), L.P. | AT COST | $2,036,367 | $4,048,703 |
| CAPITALSPRING DIRECT LENDING PARTNERS US PARALLEL, LP | AT COST | $43,952 | $0 |
| CAPITALSPRING INVESTMENT PARTNERS V PARALLEL III, LP | AT COST | $4,088,752 | $10,315,541 |
| CCF HOLDINGS, LLC 166,753,860.000 CLASS D PREFERRED SHARES | AT COST | $21,239,039 | $27,282,800 |
| CHATHAM ASSET PRIVATE DEBT AND STRATEGIC CAPITAL FUND, LP | AT COST | $13,296,679 | $23,466,920 |
| CHATHAM ASSET PRIVATE DEBT AND STRATEGIC CAPITAL OFFSHORE FUND II, LP | AT COST | $6,589,691 | $11,926,464 |
| CRA FUNDING V, LLC | AT COST | $8,275,000 | $8,275,000 |
| CRA FUNDING VIII LLC | AT COST | $8,637,618 | $8,637,618 |
| DIXIE BRANDS INC. WARRANTS 215,054.000 QUANTITY | AT COST | $2,000,000 | $227 |
| EJF INVESTMENTS LIMITED | AT COST | $2,275,149 | $1,277,908 |
| GREEN THUMB INDUSTRIES WARRANTS 76,759.000 QUANTITY | AT COST | $810,241 | $581,050 |
| GSO CAPITAL SOLUTIONS OVERSEAS FEEDER FUND III LP | AT COST | $1,483,148 | $1,365,043 |
| JENSEN GROUP I, LIMITED PARTNERSHIP & MAXIM INCOME OPPORTUNITY FUND III, LP | AT COST | $1,388,701 | $5,000,059 |
| MAXIM INCOME OPPORTUNITY FUND IV, L.P. | AT COST | $6,792,014 | $6,805,780 |
| MAXIM INCOME OPPORTUNITY FUND, II L.P. | AT COST | $5,052,174 | $5,000,000 |
| MFC 250,000.000 PREFERRED SHARES | AT COST | $382,933 | $87,250 |
| MT NUTRITION II CO-INVESTMENT A LP | AT COST | $1,020,874 | $1,112,959 |
| NUT TREE OFFSHORE FUND, LTD. | AT COST | $2,606,445 | $2,779,183 |
| OMEGA CREDIT OPPORTUNITY FUND | AT COST | $3,426,039 | $8,769,187 |
| ORCM HELIUM LP | AT COST | $957,137 | $2,607,431 |
| ORCM HELIUM OFFSHORE II LP | AT COST | $629,398 | $660,611 |
| ORCM HELIUM OFFSHORE LP | AT COST | $756,456 | $793,970 |
| PAYMENT WORKS 946,253.000 A-1 PREFERRED SHARES | AT COST | $3,500,001 | $3,500,000 |
| PRIME STORAGE FUND II, LP & RECEIVABLES FUNDING, LLC | AT COST | $5,940,310 | $8,673,175 |
| RREF II DOMESTIC INVESTORS, LP | AT COST | $1,029,322 | $801,547 |
| RREF IV DEBT DOMESTIC INVESTORS, LP & LIGADO PREFERRED SHARES | AT COST | $1,566,332 | $14,875,490 |
| RS LOW BETA OPPORTUNITY FUND, LP | AT COST | $7,237,079 | $8,110,176 |
| STAR ASIA CAPITAL CORP, LTD 10,636,207.000 SHARES | AT COST | $18,363,945 | $12,141,955 |
| STAR MOUNTAIN PARTNERS FUND IV LLC | AT COST | $2,742,107 | $2,696,592 |
| TACONIC EUROPEAN CREDIT DISLOCATION OFFSHORE FUND II L.P. | AT COST | $2,683,369 | $2,541,052 |
| TAMARIX CAPITAL PARTNERS II, L.P. | AT COST | $2,837,323 | $2,648,876 |
| WHITEHAWK FINCO CORP. 6,000.000 PREFERRED SHARES | AT COST | $6,000,000 | $6,000,000 |
| WSREF 4000CT LENDER, LP | AT COST | $2,515,326 | $2,888,893 |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | GENERAL AND ADMINISTRATIVE LEGAL COUNSEL | CategoryTxt |
| Legal Fees | $175,000 | LegalFeesAmt |
| Net Investment Income | $87,500 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $87,500 | DisbursementsCharitablePrpsAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| OFFICE AND OTHER EXPENSES | $46,000 | $0 | $0 |
| OTHER K-1 EXPENSES, NET OF UBI | $0 | $1,970,242 | $0 |
Other Liabilities Schedule OtherLiabilitiesSchedule
Other Liabilities Detail OtherLiabilitiesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CASH OVERDRAFT | Desc |
| BOY Book Value | $0 | BOYBookValueAmt |
| EOY Book Value | $599,350 | EOYBookValueAmt |
Other Notes Loans Rcvbl Long Sch OtherNotesLoansRcvblLongSch
Other Notes Loans Rcvbl Long OtherNotesLoansRcvblLongGrp (5 entries)
| Insider RelationshipInsiderRelationshipTxt | Loan OriginalLoanOriginalAmt | Balance DueBalanceDueAmt | NoteNoteDt | Loan MaturityLoanMaturityDt | Repayment TermsRepaymentTermsTxt | InterestInterestRt | Security Provided BorrowerSecurityProvidedBorrowerTxt | Loan PurposeLoanPurposeTxt | Lender ConsiderationLenderConsiderationDesc | Consideration FMVConsiderationFMVAmt |
|---|---|---|---|---|---|---|---|---|---|---|
| ASPEN GROUP INC | ||||||||||
| NONE | $5,000,000 | $5,000,000 | 2022-03 | 2027-03 | AT MATURITY DATE OR BY ACCELARATION | 12.000000000000 | INTEREST IN, LIEN ON, AND PLEDGE OF COLLATERAL AS DESCRIBED IN AGREEMENT | PURCHASE EQUITY INTEREST IN CALM WATERS PARTNERSHIP | NONE | $0 |
| LIGADO NETWORKS LLC | ||||||||||
| NONE | $2,330,053 | $2,330,053 | 2022-12 | 2024-02 | LATER OF 02/02/2024 OR 6 MONTHS AFTER SETTLEMENT OF NEW FIRST LIEN NOTES | 1.000000000000 | GUARANTEES/SECURITY INTERESTS SET FORTH OR CREATED PER THE CREDIT AGREEMENT | TO PAY 1.5L PIK INCENTIVE FEE IN CONNECTION WITH THE FIRST LIEN AGREEMENT | NONE | $0 |
| LIGADO NETWORKS LLC | ||||||||||
| NONE | $2,000,000 | $2,000,000 | 2022-12 | 2023-11 | UPON SEVEN (3) BUSINESS DAYS' PRIOR NOTICE TO THE LENDER OR AT MATURITY DATE | 15.500000000000 | ALL PROPERTY PLEDGED OR GRANTED PURSUANT TO THE LOAN SECURITY AGREEMENT | WORKING CAPITAL, CAPITAL EXPENDITURES, PROFESSIONAL FEES & GENERAL CORPORATE | NONE | $0 |
| LIGADO NETWORKS LLC | ||||||||||
| NONE | $2,000,000 | $2,000,000 | 2023-07 | 2023-11 | ON THE MATURITY DATE | 15.500000000000 | ALL PROPERTY PLEDGED OR GRANTED PURSUANT TO THE LOAN SECURITY AGREEMENT | FOR GENERAL CORPORATE PURPOSES IN ACCORDANCE WITH THE BUDGET | NONE | $0 |
| LIGADO NETWORKS LLC | ||||||||||
| NONE | $4,500,000 | $4,500,000 | 2023-11 | 2023-11 | ON THE MATURITY DATE | 15.500000000000 | ALL PROPERTY PLEDGED OR GRANTED PURSUANT TO THE LOAN SECURITY AGREEMENT | FOR GENERAL CORPORATE PURPOSES IN ACCORDANCE WITH THE BUDGET | NONE | $0 |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ADMINISTRATION | CategoryTxt |
| Amt | $110,000 | Amt |
| Net Investment Income | $55,000 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $55,000 | DisbursementsCharitablePrpsAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| FOREIGN TAXES THRU K-1'S | $0 | $3,383 | $0 |
| FEDERAL EXCISE TAX PAID | $1,000,000 | $0 | $0 |