THE SAMUEL AND JEAN FRANKEL JEWISH HERITAGE FOUNDATION: Form 990PF, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- THE SAMUEL AND JEAN FRANKEL JEWISH HERITAGE FOUNDATION (EIN 30-0095016)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-11-07
- IRS object ID
- 202323119349101787
- 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
- Accounting Fees Schedule
- Investments Corp Stock Schedule
- Investments Other Schedule2
- Legal Fees Schedule
- Other Expenses Schedule
- Other Income Schedule2
- Other Increases Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-11-07T14:51:54-06:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 382517534 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BERGER GHERSI & LADUKE PLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 300 EAST LONG LAKE ROAD STE 135 | AddressLine1Txt |
| City | BLOOMFIELD HILLS | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 483042374 | 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 | 300095016 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE SAMUEL AND JEAN FRANKEL | BusinessNameLine1Txt |
| Business Name Line2 | JEWISH HERITAGE FOUNDATION | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SAMU | BusinessNameControlTxt |
| Phone | 2486492600 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2301 WEST BIG BEAVER 900 | AddressLine1Txt |
| City | TROY | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48084 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STANLEY FRANKEL | PersonNm |
| Person Title | PRESIDENT AND TRUSTEE | PersonTitleTxt |
| Phone | 2486492600 | PhoneNum |
| Signature | 2023-11-07 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | STANLEY | PersonFirstNm |
| Person Last | FRANKEL | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DAVID V BERGER | PreparerPersonNm |
| PTIN | P00163328 | PTIN |
| Phone | 2483333680 | PhoneNum |
| Preparation | 2023-11-07 | PreparationDt |
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 |
| 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 | $287,268,548 | 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 | $5,793 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $5,793 | InterestOnSavNetInvstIncmAmt |
| Dividends Rev And Expnss | $6,533,435 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $6,533,435 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $30,700,155 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $61,671,732 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $31,914,914 | CapGainNetIncmNetInvstIncmAmt |
| Other Income Rev And Expnss | -$740,968 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $676,205 | OtherIncomeNetInvstIncmAmt |
| Total Rev And Expnss | $36,498,415 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $39,130,347 | 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 | $19,539 | LegalFeesRevAndExpnssAmt |
| Legal Fees Net Invst Incm | $0 | LegalFeesNetInvstIncmAmt |
| Legal Fees Dsbrs Chrtbl | $0 | LegalFeesDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $12,925 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $0 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $0 | AccountingFeesChrtblPrpsAmt |
| Taxes Rev And Expnss | $555,191 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $527,218 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $823,276 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $823,163 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $0 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $1,410,931 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $1,350,381 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $31,197,213 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $31,197,213 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $32,608,144 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $1,350,381 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $31,197,213 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $3,890,271 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $37,779,966 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $32,901 | CashBOYAmt |
| Cash EOY | $1,340,605 | CashEOYAmt |
| Cash EOYFMV | $1,340,605 | CashEOYFMVAmt |
| Sav And Temp Cash Invst BOY | $4,086,849 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $11,210,609 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $11,210,609 | SavAndTempCashInvstEOYFMVAmt |
| Acct Rcvbl BOY | $5,895 | AcctRcvblBOYAmt |
| Corporate Stock BOY | $111,637,823 | CorporateStockBOYAmt |
| Corporate Stock EOY | $107,746,192 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $193,770,084 | CorporateStockEOYFMVAmt |
| Other Investments BOY | $62,371,012 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $62,759,461 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $80,947,250 | OtherInvestmentsEOYFMVAmt |
| Total Assets BOY | $178,134,480 | TotalAssetsBOYAmt |
| Total Assets EOY | $183,056,867 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $287,268,548 | TotalAssetsEOYFMVAmt |
| Accounts Payable EOY | $494,105 | AccountsPayableEOYAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $494,105 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Capital Stock BOY | $0 | CapitalStockBOYAmt |
| Capital Stock EOY | $0 | CapitalStockEOYAmt |
| Additional Paid In Capital BOY | $0 | AdditionalPaidInCapitalBOYAmt |
| Additional Paid In Capital EOY | $0 | AdditionalPaidInCapitalEOYAmt |
| Retained Earning BOY | $178,134,480 | RetainedEarningBOYAmt |
| Retained Earning EOY | $182,562,762 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $178,134,480 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $182,562,762 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $178,134,480 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $183,056,867 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $178,134,480 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $3,890,271 | ExcessRevenueOverExpensesAmt |
| Other Increases | $538,011 | OtherIncreasesAmt |
| Subtotal | $182,562,762 | SubtotalAmt |
| Other Decreases | $0 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $182,562,762 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (33 entries)
| How AcquiredHowAcquiredCd | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt | PropertyPropertyDesc | AcquiredAcquiredDt | SoldSoldDt | DepreciationDepreciationAmt |
|---|---|---|---|---|---|---|---|---|
| P | $6,549,905 | $1,286,557 | $5,263,348 | $5,263,348 | ||||
| P | $12,282,747 | $3,432,768 | $8,849,979 | $8,849,979 | PUBLIC TRADED SECURITIES UBS #DE 37630 | |||
| P | $2,294,224 | $2,583,712 | -$289,488 | -$289,488 | PUBLIC TRADED SECURITIES AZIMUTH CAPITAL #35415 | |||
| P | $3,671,126 | $2,671,714 | $999,412 | $999,412 | PUBLIC TRADED SECURITIES AZIMUTH CAPITAL #35415 | |||
| P | $2,653,263 | $2,933,387 | -$280,124 | -$280,124 | PUBLIC TRADED SECURITIES AZIMUTH CAPITAL #35388 | |||
| P | $3,492,037 | $2,475,675 | $1,016,362 | $1,016,362 | PUBLIC TRADED SECURITIES AZIMUTH CAPITAL #35388 | |||
| P | $64,689 | $106,602 | -$41,913 | -$41,913 | PUBLIC TRADED SECURITIES 1ST MANHATTAN #54Z-00660 | |||
| P | $2,207,112 | $955,727 | $1,251,385 | $1,251,385 | PUBLIC TRADED SECURITIES 1ST MANHATTAN #54Z-00660 | |||
| P | $8,931,022 | $8,903,939 | $27,083 | $27,083 | PUBLIC TRADED SECURITIES 1ST MANHATTAN #54Z-09265 | |||
| D | $2,923,450 | $580,133 | $2,343,317 | $2,343,317 | 5400 SHS COSTCO | |||
| D | $3,761,391 | $321,665 | $3,439,726 | $3,439,726 | 9400 SHS HOME DEPOT | |||
| D | $1,728,028 | $204,343 | $1,523,685 | $1,523,685 | 10000 SHS APPLE | |||
| D | $595,533 | $91,226 | $504,307 | $504,307 | 1900 SHS HOME DEPOT | |||
| D | $340,479 | $40,869 | $299,610 | $299,610 | 2000 SHS APPLE | |||
| D | $40,061 | $9,881 | $30,180 | $30,180 | 15 SHS ALPHABET INC | |||
| D | $176,041 | $20,690 | $155,351 | $155,351 | 475 SHS WEST PHARMACEUTICAL | |||
| D | $147,286 | $56,940 | $90,346 | $90,346 | 1350 SHS ABBOTT LABORTORIES | |||
| D | $135,328 | $39,468 | $95,860 | $95,860 | 500 SHS ACCENTURES | |||
| D | $50,092 | $17,291 | $32,801 | $32,801 | 525 ALPHABET, INC. | |||
| P | $88,386 | $24,231 | $64,155 | $64,155 | 175 SHS COSTCO | |||
| P | $10,990 | $10,990 | $10,990 | MILLENIUM USA LP | ||||
| P | $36,917 | $36,917 | $36,917 | ABRAMS CAPITAL II LP | ||||
| P | $290,583 | $290,583 | $290,583 | ABRAMS CAPITAL II LP | ||||
| P | $28,536 | $28,536 | $28,536 | ABRAMS CAPITAL I LP | ||||
| P | $94,645 | $94,645 | $94,645 | ABRAMS CAPITAL I LP | ||||
| P | $30,248 | $30,248 | $30,248 | ABRAMS CAPITAL II LP | ||||
| P | $45,371 | $45,371 | $45,371 | ABRAMS CAPITAL II LP | ||||
| P | $26,039 | $26,039 | $26,039 | ABRAMS CAPITAL I LP | ||||
| P | $39,059 | $39,059 | $39,059 | ABRAMS CAPITAL I LP | ||||
| P | $7,656 | $7,656 | $7,656 | CERBERUS INTERNATIONAL II LP | ||||
| P | $8,928,535 | $3,000,000 | $5,928,535 | $5,928,535 | HHR ATLAS LTD | 2004-11-02 | 2022-12-31 | |
| P | $0 | $0 | $0 | |||||
| P | $953 | $953 | $953 | CAPITAL GAINS DIVIDENDS |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $31,914,914 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $525,142 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $525,142 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $525,142 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $352,000 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $260,000 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $612,000 | TotalPaymentsAndCreditsAmt |
| Form2220 Attached | Yes (X) | Form2220AttachedInd |
| Es Penalty | $7,746 | EsPenaltyAmt |
| Overpayment | $79,112 | OverpaymentAmt |
| Applied To ES Tax | $79,112 | 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 | MI | 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 | 0 | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (1) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
| Individual With Books | STANLEY FRANKEL | IndividualWithBooksNm |
| Phone | 2486492600 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2301 WEST BIG BEAVER SUITE 900 | AddressLine1Txt |
| City | TROY | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48084 | 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 | 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 (4 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 |
|---|---|---|---|---|---|---|---|---|
| STANLEY FRANKEL | ||||||||
| 2301 WEST BIG BEAVER SUITE 900 | TROY | MI | 48084 | PRESIDENT AND TRUSTEE | 0.00 | $0 | $0 | $0 |
| STANLEY FRANKEL | ||||||||
| 2301 WEST BIG BEAVER SUITE 900 | TROY | MI | 48084 | TREASURER AND TRUSTEE | 0.00 | $0 | $0 | $0 |
| JUDITH FRANKEL | ||||||||
| 2301 WEST BIG BEAVER SUITE 900 | TROY | MI | 48084 | SECRETARY AND TRUSTEE | 0.00 | $0 | $0 | $0 |
| ARTHUR WEISS | ||||||||
| 27777 FRANKLIN ROAD SUITE 2500 | SOUTHFIELD | MI | 48034 | ASSISANT SECRETARY | 0.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Other Employee Paid Over50k | 0 | OtherEmployeePaidOver50kCnt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
| 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 | $306,091,525 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $15,113,350 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $321,204,875 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $321,204,875 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $4,818,073 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $316,386,802 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $15,819,340 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $15,819,340 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $525,142 | TaxBasedOnInvestmentIncomeAmt |
| Income Tax | $327,256 | IncomeTaxAmt |
| Total Tax | $852,398 | TotalTaxAmt |
| Distributable Before Adj | $14,966,942 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $14,966,942 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $14,966,942 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $31,197,213 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $31,197,213 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $14,966,942 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr5 | $6,630,982 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr3 | $18,987,539 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $10,238,068 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $7,233,378 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $43,089,967 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $31,197,213 | QualifyingDistributionsAmt |
| Applied To Year1 | $0 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $14,966,942 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $16,230,271 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $59,320,238 | 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 | $6,630,982 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $52,689,256 | ExcessDistriCyovToNextYrAmt |
| Excess From Year3 | $18,987,539 | ExcessFromYear3Amt |
| Excess From Year2 | $10,238,068 | ExcessFromYear2Amt |
| Excess From Year1 | $7,233,378 | ExcessFromYear1Amt |
| Excess From Current Year | $16,230,271 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | STANLEY FRANKEL | ContributingManagerNm |
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (23 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt | Address Line1RecipientForeignAddress/AddressLine1Txt | CityRecipientForeignAddress/CityNm | Province Or StateRecipientForeignAddress/ProvinceOrStateNm | CountryRecipientForeignAddress/CountryCd |
|---|---|---|---|---|---|---|---|---|---|---|---|
| AMERICAN ISRAEL EDUCATION FUND | |||||||||||
| 2301 W BIG BEAVER FLR 5 | TROY | MI | 48084 | NONE | PRIVATE FOUNDATION | EDUCATIONAL | $250,000 | ||||
| B'NAI BRITH YOUTH ORGANIZATION | |||||||||||
| 6600 WEST MAPLE | WEST BLOOMFIELD | MI | 48322 | PUBLIC CHARITY | RELIGIOUS | $75,000 | |||||
| CENTER FOR KEHIILA GROWTH | |||||||||||
| 2301 W BIG BEAVER FLR 5 | TROY | MI | 48084 | NONE | PUBLIC CHARITY | EDUCATIONAL | $161,330 | ||||
| FRESH AIR SOCIETY | |||||||||||
| 6735 TELEGRAPH | BLOOMFIELD TWP | MI | 48301 | NONE | PUBLIC CHARITY | DISCRETIONARY | $150,000 | ||||
| FRIENDS OF BAR ILAN UNIVERSITY | |||||||||||
| 160 EAST 56TH STREET | NEW YORK | NY | 10022 | NONE | PUBLIC CHARITY | DISCRETIONARY | $5,000 | ||||
| HATZALAH OF MICHIGAN | |||||||||||
| 13850 OAK PARK BLVD | OAK PARK | MI | 48237 | NONE | PUBLIC CHARITY | PUBLIC | $90,000 | ||||
| HILLEL DAY SCHOOL OF METRO DETROIT | |||||||||||
| 32200 MIDDLEBELT | FARMINGTON HILLS | MI | 48334 | NONE | PUBLIC CHARITY | EDUCATIONAL | $10,155,011 | ||||
| JEWISH COMMUNITY CENTER | |||||||||||
| 6600 WEST MAPLE | WEST BLOOMFIELD | MI | 48322 | NONE | PUBLIC CHARITY | EDUCATIONAL | $300,000 | ||||
| JEWISH FEDERATION OF METRO DETROIT | |||||||||||
| 6710 WEST MAPLE ROAD | BLOOMFIELD HILLS | MI | 48301 | NONE | PUBLIC CHARITY | ISRAEL YOUTH TRAVEL | $430,000 | ||||
| MESORAH PUBLICATION | |||||||||||
| 4401 SECOND AVENUE | BROOKLYN | NY | 11232 | NONE | PUBLIC CHARITY | DISCRETIONARY | $3,000 | ||||
| MESORAH HERITAGE FOUNDATION | |||||||||||
| 4401 SECOND AVENUE | BROOKLYN | NY | 11232 | NONE | PUBLIC CHARITY | RELIGIOUS | $5,600,000 | ||||
| MIRIAM'S WELL -- BE'ER MIRIAM | |||||||||||
| 13 SIMMONS STREET | SAUGERTIES | NY | 12477 | NONE | PUBLIC CHARITY | RELIGIOUS | $225,000 | ||||
| NCSY | |||||||||||
| 2020 K STREET | WASHINGTON | DC | 20006 | NONE | PUBLIC CHARITY | EDUCATIONAL & RELIGIOUS | $28,000 | ||||
| NISTAR | |||||||||||
| 121 W LONG LAKE RD | BLOOMFIELD HILLS | MI | 48304 | PUBLIC CHARITY | DISCRETIONARY | $650,000 | |||||
| NEW SCHOOL IN ISRAEL | |||||||||||
| NONE | EDUCATIONAL | EDUCATIONAL | $2,300,000 | HASHALOM RD 7 | TEL AVIV | ISRAEL | IS | ||||
| UNIVERSITY OF MICHIGAN HILLEL | |||||||||||
| 1429 HILL ST | ANN ARBOR | MI | 48104 | NONE | PUBLIC CHARITY | EDUCATIONAL | $25,000 | ||||
| UNIVERSITY OF MICHIGAN-ENDELMAN & GITELMAN FUND | |||||||||||
| 500 S STATE STREET | ANN ARBOR | MI | 48109 | NONE | PUBLIC CHARITY | EDUCATIONAL | $130,000 | ||||
| V HECHZAKTA BO | |||||||||||
| 220 W CONGRESS SUITE 500 | DETROIT | MI | 48226 | NONE | PUBLIC CHARITY | RELIGIOUS | $475,000 | ||||
| YAD EZRA | |||||||||||
| 2850 WEST ELEVEN MILE RD | BERKLEY | MI | 48072 | NONE | PUBLIC CHARITY | FOOD BANK | $200,000 | ||||
| YESHIVA BETH YEHUDAH | |||||||||||
| 15751 LINCOLN DRIVE | SOUTHFIELD | MI | 48076 | NONE | PUBLIC CHARITY | EDUCATIONAL | $8,121,097 | ||||
| YESHIVAH HAKAYITZ OF DETROIT | |||||||||||
| 15710 FAIRFAX | SOUTHFIELD | MI | 48075 | PUBLIC CHARITY | EDUCATIONAL | $125,000 | |||||
| YIDDISH BOOK CENTER | |||||||||||
| 1021 WEST AMHERST STREET | AMHERST | MA | 01002 | NONE | PUBLIC CHARITY | EDUCATIONAL | $1,000 | ||||
| PARTNERS IN TORAH | |||||||||||
| 15751 LINCOLN DRIVE | SOUTHFIELD | MI | 48076 | NONE | PUBLIC CHARITY | EDUCATIONAL | $1,697,775 | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $31,197,213 | 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 | $5,793 | ExclusionAmt |
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $6,533,435 | ExclusionAmt |
Other Investment Income OtherInvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 01 | ExclusionCd |
| Exclusion | $16,923 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $30,700,155 | ExclusionAmt |
Other Revenue Described OtherRevenueDescribedGrp (5 entries)
| DescDesc | Unrelated Business Taxbl IncmUnrelatedBusinessTaxblIncmAmt | ExclusionExclusionCd | ExclusionExclusionAmt |
|---|---|---|---|
| MILLENNIUM USA LP-K-1 | -$1,559,368 | 14 | $1,395,041 |
| ABRAMS CAPITAL II, LP | $50,818 | 14 | -$317,663 |
| ABRAMS CAPITAL I, LP | $91,377 | 14 | -$401,337 |
| CERBERUS INTERNATIONAL II LP | 14 | -$16,236 | |
| CATHAYCAPITAL HOLDINGS II LIQUIDATING TRUST | 14 | -$523 |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | -$1,417,173 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $37,915,588 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $36,498,415 | 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 | $12,925 | Amt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp (6 entries)
| StockStockNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| UBS SECURITIES - DE 11925 | $22,286,679 | $51,492,292 |
| 1ST MANHATTAN CO. #006600 | $13,545,208 | $20,942,731 |
| UBS SECURITIES - DE 3760 | $40,534,958 | $81,350,926 |
| AZIMUTH CAPITAL #35388 | $14,610,314 | $20,053,196 |
| AZIMUTH CAPITAL #35415 | $12,574,867 | $15,717,943 |
| 1ST MANHATTAN CO. #009265 | $4,194,166 | $4,212,996 |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category Or Item | EQUITY INVESTMENTS | CategoryOrItemTxt |
| Listed At Cost Or FMV | AT COST | ListedAtCostOrFMVCd |
| Book Value | $62,759,461 | BookValueAmt |
| EOYFMV | $80,947,250 | EOYFMVAmt |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | LEGAL FEES | CategoryTxt |
| Legal Fees | $19,539 | LegalFeesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (3 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| ANNUAL REPORT | $20 | $0 | $0 |
| INVESTMENT & ADVISORY FEES | $823,163 | $823,163 | $0 |
| OFFICE EXPENSE | $93 | $0 | $0 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail (10 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt |
|---|---|---|---|
| ABRAMS CAPITAL PARTNERS II, LP | $4,508 | $4,508 | $4,508 |
| CERBERUS INTERNATIONAL LTD | $5,065 | $5,065 | $5,065 |
| MISCELLANEOUS | $610 | $610 | $610 |
| ABRAMS CAPITAL PARTNERS I, LP | $3,870 | $3,870 | $3,870 |
| LITIGATION SETTLEMENTS | $2,870 | $2,870 | $2,870 |
| MILLENNIUM USA LP-K-1 | -$164,327 | $1,395,041 | -$164,327 |
| ABRAMS CAPITAL II, LP | -$266,845 | -$317,663 | -$266,845 |
| ABRAMS CAPITAL I, LP | -$309,960 | -$401,337 | -$309,960 |
| CERBERUS INTERNATIONAL II LP | -$16,236 | -$16,236 | -$16,236 |
| CATHAYCAPITAL HOLDINGS II LIQUIDATING TRUST | -$523 | -$523 | -$523 |
Other Increases Schedule OtherIncreasesSchedule
Other Increases Detail OtherIncreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | BOOK/TAX DIFFERENCE FROM PASSTHROUGH PARTNERSHIPS | Desc |
| Amt | $538,011 | Amt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (3 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| FOREIGN TAX | $12,461 | $12,461 | $0 |
| FEDERAL BUSINESS TAX | $27,973 | $0 | $0 |
| FEDERAL EXCISE TAX | $514,757 | $514,757 | $0 |