DANIEL & REBECA ROSENBERG FAMILY FOUNDATION: Form 990PF, tax year 2022
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- Organization
- DANIEL & REBECA ROSENBERG FAMILY FOUNDATION (EIN 20-0499539)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-10-13
- IRS object ID
- 202342869349100534
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990-PF
- Schedule B
- Accounting Fees Schedule
- Other Decreases Schedule
- Other Expenses Schedule
- Other Income Schedule2
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-10-13T14:06:04-07:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 833213985 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FRIEDMAN MINSK COLE & FASTOVSKY | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10940 WILSHIRE BLVD STE 600 | AddressLine1Txt |
| City | LOS ANGELES | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90024 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 200499539 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DANIEL AND REBECA ROSENBERG FAMILY | BusinessNameLine1Txt |
| Business Name Line2 | FOUNDATION | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | DANI | BusinessNameControlTxt |
| Phone | 7149991285 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 255 SOUTH EUCLID STREET | AddressLine1Txt |
| City | ANAHEIM | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92802 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DANIEL ROSENBERG | PersonNm |
| Person Title | Trustee | PersonTitleTxt |
| Signature | 2023-10-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | DANIEL | PersonFirstNm |
| Person Last | ROSENBERG | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| 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 | JAMES P FASTOVSKY | PreparerPersonNm |
| PTIN | P01294371 | PTIN |
| Phone | 3105532606 | PhoneNum |
| Self Employed | Yes (X) | SelfEmployedInd |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Federated Assurance Level | FAL1 | FederatedAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $345,835 | 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 | $28,800 | ContriRcvdRevAndExpnssAmt |
| Other Income Rev And Expnss | $3,302 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $3,302 | OtherIncomeNetInvstIncmAmt |
| Total Rev And Expnss | $32,102 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $3,302 | TotalNetInvstIncmAmt |
| Accounting Fees Rev And Expnss | $1,555 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $1,555 | AccountingFeesNetInvstIncmAmt |
| Other Expenses Rev And Expnss | $25 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $25 | OtherExpensesNetInvstIncmAmt |
| Tot Opr Expenses Rev And Expnss | $1,580 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $1,580 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $2,381 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $2,381 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $3,961 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $1,580 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $2,381 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $28,141 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $1,722 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $92,728 | CashBOYAmt |
| Cash EOY | $120,835 | CashEOYAmt |
| Cash EOYFMV | $120,835 | CashEOYFMVAmt |
| Other Nts And Loans Rcvbl | $225,000 | OtherNtsAndLoansRcvblAmt |
| Other Nts And Loans Rcvbl BOY | $225,000 | OtherNtsAndLoansRcvblBOYAmt |
| Other Nts And Loans Rcvbl EOY | $225,000 | OtherNtsAndLoansRcvblEOYAmt |
| Other Nts And Loans Rcvbl EOYFMV | $225,000 | OtherNtsAndLoansRcvblEOYFMVAmt |
| Total Assets BOY | $317,728 | TotalAssetsBOYAmt |
| Total Assets EOY | $345,835 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $345,835 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Retained Earning BOY | $317,728 | RetainedEarningBOYAmt |
| Retained Earning EOY | $345,835 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $317,728 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $345,835 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $317,728 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $345,835 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $317,728 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $28,141 | ExcessRevenueOverExpensesAmt |
| Subtotal | $345,869 | SubtotalAmt |
| Other Decreases | $34 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $345,835 | TotNetAstOrFundBalancesEOYAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $24 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $24 | SubtotalAmt |
| Tax Based On Investment Income | $24 | TaxBasedOnInvestmentIncomeAmt |
| Tax Due | $24 | TaxDueAmt |
| Applied To ES Tax | $0 | 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 | CA | 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 | DANIEL & REBECA ROSENBERG | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7149991285 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 255 SOUTH EUCLID STREET | AddressLine1Txt |
| City | ANAHEIM | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92802 | 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 (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|---|---|---|---|
| DANIEL ROSENBERG | ||||||
| 511 SOUTH HELBERTA AVE | REDONDO BEACH | CA | 90277 | Trustee | 0.00 | $0 |
| REBECA ROSENBERG | ||||||
| 511 SOUTH HELBERTA AVE | REDONDO BEACH | CA | 90277 | Trustee | 0.00 | $0 |
| DANIEL CZERNY GUAJARDO | ||||||
| 511 SOUTH HELBERTA AVE | REDONDO BEACH | CA | 90277 | Trustee | 0.00 | $0 |
| HUGO CZERNY GUAJARDO | ||||||
| 511 SOUTH HELBERTA AVE | REDONDO BEACH | CA | 90277 | Trustee | 0.00 | $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 | $92,897 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $225,000 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $317,897 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Adjusted Total FMV Of Unused Ast | $317,897 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $4,768 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $313,129 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $15,656 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $15,656 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $24 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $24 | TotalTaxAmt |
| Distributable Before Adj | $15,632 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $15,632 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $15,632 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $2,381 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $2,381 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $15,632 | DistributableAsAdjustedAmt |
| Excess Distribution Cyov Yr5 | $5,891 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $16,000 | ExcessDistributionCyovYr4Amt |
| Total Excess Distribution Cyov | $21,891 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $2,381 | QualifyingDistributionsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $2,381 | AppliedToCurrentYearAmt |
| Excess Distri Cyov App CY Corpus | $13,251 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $13,251 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $8,640 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov To Next Yr | $8,640 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $8,640 | ExcessFromYear4Amt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (2 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|
| TEMPLE MENORAH | ||||||
| 1101 CAMINO REAL | REDONDO BEACH | CA | 90277 | N/A | CHARITABLE PURPOSE OF ORGANIZATION | $1,620 |
| CHILE-AMERICA | ||||||
| 16 COLUMBINE | DOVE CANYON | CA | 92679 | N/A | CHARITABLE PURPOSE OF ORGANIZATION | $761 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $2,381 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Other Investment Income OtherInvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $3,302 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $3,302 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $3,302 | 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 |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp (2 entries)
| ContributorContributorNum | Address Line1ContributorUSAddress/AddressLine1Txt | CityContributorUSAddress/CityNm | State AbbreviationContributorUSAddress/StateAbbreviationCd | ZIPContributorUSAddress/ZIPCd | Total ContributionsTotalContributionsAmt | Person ContributionPersonContributionInd |
|---|---|---|---|---|---|---|
| ROSENBERG 2017 CHARITABLE LEAD TR | ||||||
| 1 | 255 S EUCLID ST | ANAHEIM | CA | 92802 | $14,400 | Yes (X) |
| ROSENBERG 2016 CHARITABLE LEAD TR | ||||||
| 2 | 255 S EUCLID ST | ANAHEIM | CA | 92802 | $14,400 | Yes (X) |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ACCOUNTING FEES | CategoryTxt |
| Amt | $1,555 | Amt |
| Net Investment Income | $1,555 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Other Decreases Schedule OtherDecreasesSchedule
Other Decreases Detail OtherDecreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | FEDERAL TAX | Desc |
| Amt | $34 | Amt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | FRANCHISE TAX BOARD | Desc |
| Revenue And Expenses Per Books | $25 | RevenueAndExpensesPerBooksAmt |
| Net Investment Income | $25 | NetInvestmentIncomeAmt |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Other Investment Income | Desc |
| Revenue And Expenses Per Books | $3,302 | RevenueAndExpensesPerBooksAmt |
| Net Investment Income | $3,302 | NetInvestmentIncomeAmt |