ABRAHAM KAPLAN CHARITABLE FOUNDATION: Form 990PF, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- ABRAHAM KAPLAN CHARITABLE FOUNDATION (EIN 04-6067737)
- Tax period
- 2021-01-01 to 2021-12-31
- Filed
- 2022-05-12
- IRS object ID
- 202231329349100048
- Schema version
- 2021v4.2
- 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
- Depreciation Schedule
- Investments Corp Stock Schedule
- Investments Land Schedule2
- Legal Fees Schedule
- Other Decreases Schedule
- Other Expenses Schedule
- Other Liabilities Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-05-12T10:15:31-05:00 | ReturnTs |
| Tax Period End | 2021-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 042620388 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COLES & BODOIN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 75 SECOND AVENUE | AddressLine1Txt |
| City | NEEDHAM | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02494 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2021-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 046067737 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ABRAHAM KAPLAN CHARITABLE FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ABRA | BusinessNameControlTxt |
| Phone | 6176335115 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | DONALD KAPLAN 89 FRONT ST 310 | AddressLine1Txt |
| City | MARBLEHEAD | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01945 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DONALD KAPLAN | PersonNm |
| Person Title | TRUSTEE/MANAGER | PersonTitleTxt |
| Phone | 6176335115 | PhoneNum |
| Signature | 2022-05-02 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | DONALD | PersonFirstNm |
| Person Last | KAPLAN | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JAMES BODOIN CPA | PreparerPersonNm |
| PTIN | P01207150 | PTIN |
| Phone | 7814551400 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $5,607,164 | 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 | $12 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $12 | InterestOnSavNetInvstIncmAmt |
| Dividends Rev And Expnss | $52,936 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $52,936 | DividendsNetInvstIncmAmt |
| Gross Rents Rev And Expnss | $361,958 | GrossRentsRevAndExpnssAmt |
| Gross Rents Net Invst Incm | $361,958 | GrossRentsNetInvstIncmAmt |
| Net Rental Income Or Loss | $267,763 | NetRentalIncomeOrLossAmt |
| Net Gain Sale Ast Rev And Expnss | $81,354 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $122,917 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $81,354 | CapGainNetIncmNetInvstIncmAmt |
| Total Rev And Expnss | $496,260 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $496,260 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $13,000 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $8,667 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $4,333 | CompOfcrDirTrstDsbrsChrtblAmt |
| Legal Fees Rev And Expnss | $486 | LegalFeesRevAndExpnssAmt |
| Legal Fees Net Invst Incm | $486 | LegalFeesNetInvstIncmAmt |
| Legal Fees Dsbrs Chrtbl | $0 | LegalFeesDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $6,300 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $6,300 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $0 | AccountingFeesChrtblPrpsAmt |
| Taxes Rev And Expnss | $62,597 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $62,472 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $125 | TaxesDsbrsChrtblAmt |
| Deprec And Dpltn Rev And Expnss | $10,106 | DeprecAndDpltnRevAndExpnssAmt |
| Deprec And Dpltn Net Invst Incm | $10,106 | DeprecAndDpltnNetInvstIncmAmt |
| Other Expenses Rev And Expnss | $26,680 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $26,680 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $0 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $119,169 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $114,711 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $4,458 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $260,650 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $260,650 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $379,819 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $114,711 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $265,108 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $116,441 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $381,549 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sav And Temp Cash Invst BOY | $64,061 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $77,215 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $77,215 | SavAndTempCashInvstEOYFMVAmt |
| Corporate Stock BOY | $1,614,831 | CorporateStockBOYAmt |
| Corporate Stock EOY | $1,724,224 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $3,106,149 | CorporateStockEOYFMVAmt |
| Invst Land Cost Or Other Basis | $418,445 | InvstLandCostOrOtherBasisAmt |
| Invst Land Accum Depreciation | $204,225 | InvstLandAccumDepreciationAmt |
| Land Bldg Investments BOY | $224,326 | LandBldgInvestmentsBOYAmt |
| Land Bldg Investments EOY | $214,220 | LandBldgInvestmentsEOYAmt |
| Land Bldg Investments EOYFMV | $2,423,800 | LandBldgInvestmentsEOYFMVAmt |
| Total Assets BOY | $1,903,218 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,015,659 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $5,607,164 | TotalAssetsEOYFMVAmt |
| Other Liabilities BOY | $22,709 | OtherLiabilitiesBOYAmt |
| Other Liabilities EOY | $22,709 | OtherLiabilitiesEOYAmt |
| Total Liabilities BOY | $22,709 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $22,709 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Capital Stock BOY | $9,021 | CapitalStockBOYAmt |
| Capital Stock EOY | $9,021 | CapitalStockEOYAmt |
| Additional Paid In Capital BOY | $0 | AdditionalPaidInCapitalBOYAmt |
| Additional Paid In Capital EOY | $0 | AdditionalPaidInCapitalEOYAmt |
| Retained Earning BOY | $1,871,488 | RetainedEarningBOYAmt |
| Retained Earning EOY | $1,983,929 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $1,880,509 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $1,992,950 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $1,903,218 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $2,015,659 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $1,880,509 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $116,441 | ExcessRevenueOverExpensesAmt |
| Other Increases | $0 | OtherIncreasesAmt |
| Subtotal | $1,996,950 | SubtotalAmt |
| Other Decreases | $4,000 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $1,992,950 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (7 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | AcquiredAcquiredDt | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|---|---|
| 186.73 SHS FIDELITY 500 INDEX FUND | P | 2004-01-28 | 2021-12-14 | $30,000 | $8,286 | $21,714 | $21,714 |
| 404.04 SHS JH BAL I | P | $10,000 | $9,363 | $637 | $637 | ||
| 36.703 SHS VNGRD EQ INC | P | $3,275 | $2,856 | $419 | $419 | ||
| 7.592 SHS VNGRD 500 IDX | P | $2,774 | $2,414 | $360 | $360 | ||
| 75.354 SHS VNGRD EQ INC | P | $6,725 | $5,028 | $1,697 | $1,697 | ||
| 60.837 SHS VNGRD 500 IDX | P | $22,226 | $13,616 | $8,610 | $8,610 | ||
| CAPITAL GAINS DIVIDENDS | P | $47,917 | $47,917 | $47,917 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $81,354 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $5,304 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $5,304 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $5,304 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $7,379 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $0 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $7,379 | TotalPaymentsAndCreditsAmt |
| Es Penalty | $0 | EsPenaltyAmt |
| Overpayment | $2,075 | OverpaymentAmt |
| Applied To ES Tax | $2,075 | AppliedToESTaxAmt |
| Refund | $0 | RefundAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | 0 | LegislativePoliticalActyInd |
| More Than100 Spent | 0 | MoreThan100SpentInd |
| Form1120 POL Filed | 0 | Form1120POLFiledInd |
| Section4955 Organization Tax | $0 | Section4955OrganizationTaxAmt |
| Section4955 Managers Tax | $0 | Section4955ManagersTaxAmt |
| Tax Reimbursed | $0 | TaxReimbursedAmt |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | 0 | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (1) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (1) | AtLeast5000InAssetsInd |
| Org Report Or Register State | MA | 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 | DONALD M KAPLAN | IndividualWithBooksNm |
| Phone | 6176335115 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 89 FRONT ST | AddressLine1Txt |
| City | MARBLEHEAD | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01945 | 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 | Yes (1) | 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 | 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 (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|---|---|---|---|
| DONALD M KAPLAN | ||||||||
| 89 FRONT ST | MARBLEHEAD | MA | 01945 | TRUSTEE/MANAGER | 6.00 | $13,000 | $0 | $0 |
| SHELLEY DRIESMAN | ||||||||
| 240 MINE HILL RD | FAIRFIELD | CT | 06824 | TRUSTEE | 0.00 | $0 | $0 | $0 |
| JONATHAN KAPLAN | ||||||||
| 112 CHENERY ST | SAN FRANCISCO | CA | 94131 | TRUSTEE | 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 |
Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | GRANTS TO CHARITABLE ORGANIZATIONS THAT QUALIFY UNDER SECTION 501(C)(3) | Description1Txt |
| Expenses1 | $260,650 | Expenses1Amt |
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 | $2,848,836 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $162,238 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $2,466,200 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $5,477,274 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $5,477,274 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $82,159 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $5,395,115 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $269,756 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $269,756 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $5,304 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $5,304 | TotalTaxAmt |
| Distributable Before Adj | $264,452 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $264,452 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $264,452 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $265,108 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $265,108 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $264,452 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr2 | $23,985 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $6,575 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $30,560 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $265,108 | QualifyingDistributionsAmt |
| Applied To Year1 | $0 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $264,452 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $656 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $31,216 | 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 | $31,216 | ExcessDistriCyovToNextYrAmt |
| Excess From Year2 | $23,985 | ExcessFromYear2Amt |
| Excess From Year1 | $6,575 | ExcessFromYear1Amt |
| Excess From Current Year | $656 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
Application Submission Info ApplicationSubmissionInfoGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person | DONALD M KAPLAN TRUSTEE | RecipientPersonNm |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 89 FRONT ST | AddressLine1Txt |
| City | MARBLEHEAD | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01945 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Phone | 6176335115 | RecipientPhoneNum |
| Form And Info And Materials | WRITTEN APPLICATION SETTING FORTH THE FUNCTION OF THE 501(C)(3) ORGANIZATION AND THE PURPOSE FOR WHICH THE GRANT WOULD BE USED. | FormAndInfoAndMaterialsTxt |
| Submission Deadlines | NONE | SubmissionDeadlinesTxt |
| Restrictions On Awards | NONE | RestrictionsOnAwardsTxt |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (57 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|---|
| ANTI-DEFAMATION LEAGUE | |||||||
| 605 THIRD AVENUE | NEW YORK | NY | 10158 | N/A | PUBLIC CHARITY | CHARITABLE | $500 |
| BLOCK ISLAND CONSERVANCY | |||||||
| PO BOX 84 234 WELDONS WAY | BLOCK ISLAND | RI | 02807 | N/A | PUBLIC CHARITY | CHARITABLE | $1,000 |
| BLOCK ISLAND EMT | |||||||
| 6 PAYNE ROAD | BLOCK ISLAND | RI | 02807 | N/A | PUBLIC CHARITY | CHARITABLE | $1,500 |
| BLOCK ISLAND HISTORICAL SITE | |||||||
| PO BOX 79 18 OLD TOWN ROAD | BLOCK ISLAND | RI | 02807 | N/A | PUBLIC CHARITY | CHARITABLE | $1,000 |
| BLOCK ISLAND MEDICAL CENTER | |||||||
| 6 PAYNE ROAD | BLOCK ISLAND | RI | 02807 | N/A | PUBLIC CHARITY | CHARITABLE | $19,000 |
| BOSTON UNIVERSITY | |||||||
| 595 COMMONWEALTH AVENUE SUITE 700 | BOSTON | MA | 02215 | N/A | PUBLIC CHARITY | CHARITABLE | $52,750 |
| BRANDEIS UNIVERSITY | |||||||
| 415 SOUTH STREET | WALTHAM | MA | 02453 | N/A | PUBLIC CHARITY | CHARITABLE | $28,000 |
| BRIDGEPORT HOSPITAL | |||||||
| 267 GRANT ST | BRIDGEPORT | CT | 06610 | N/A | PUBLIC CHARITY | CHARITABLE | $13,000 |
| BROOKLYN COLLEGE | |||||||
| 2900 BEDFORD AVENUE | BROOKLYN | NY | 11210 | N/A | PUBLIC CHARITY | CHARITABLE | $1,500 |
| BROWN UNIVERSITY | |||||||
| 69 BROWN STREET 2ND FLOOR | PROVIDENCE | RI | 02912 | N/A | PUBLIC CHARITY | CHARITABLE | $12,000 |
| CAMP TAWONGA | |||||||
| 131 STEUART STREET SUITE 460 | SAN FRANCISCO | CA | 94105 | N/A | PUBLIC CHARITY | CHARITABLE | $1,000 |
| CHEWONKI FOUNDATION | |||||||
| 485 CHEWONKI NECK ROAD | WISCASSET | ME | 04578 | N/A | PUBLIC CHARITY | CHARITABLE | $100 |
| COMBINED JEWISH PHILANTHROPIES | |||||||
| 126 HIGH STREET | BOSTON | MA | 02110 | N/A | PUBLIC CHARITY | CHARITABLE | $1,500 |
| COMMUNITY BOATING INC | |||||||
| 21 DAVID G MUGAR WAY | BOSTON | MA | 02114 | N/A | PUBLIC CHARITY | CHARITABLE | $500 |
| CONGREGATION SHIRAT HAYAM | |||||||
| 55 ATLANTIC AVENUE | SWAMPSCOTT | MA | 01907 | N/A | PUBLIC CHARITY | CHARITABLE | $2,500 |
| CONNECTICUT HUMANE SOCIETY | |||||||
| 701 RUSSELL ROAD | NEWINGTON | CT | 06111 | N/A | PUBLIC CHARITY | CHARITABLE | $1,000 |
| ENVIRONMENTAL DEFENSE FUND | |||||||
| 1875 CONNECTICUT AVE SUITE 600 | WASHINGTON | DC | 20009 | N/A | PUBLIC CHARITY | CHARITABLE | $1,400 |
| EPSTEIN HILLET SCHOOL | |||||||
| SIX COMMUNITY ROAD | MARBLEHEAD | MA | 01945 | N/A | PUBLIC CHARITY | CHARITABLE | $250 |
| EXPLORATROIUM | |||||||
| PIER 15 | SAN FRANCISCO | CA | 94111 | N/A | PUBLIC CHARITY | CHARITABLE | $1,000 |
| FED OF JEWISH PHILANTHROPY | |||||||
| 4200 PARK AVENUE SUITE 300 | BRIDGEPORT | CT | 06604 | N/A | PUBLIC CHARITY | CHARITABLE | $5,000 |
| FEEDING AMERICA | |||||||
| 161 NORTH CLARK STREET SUITE 700 | CHICAGO | IL | 60601 | N/A | PUBLIC CHARITY | CHARITABLE | $2,500 |
| HADASSAH | |||||||
| 40 WALL STREET | NEW YORK | NY | 10005 | N/A | PUBLIC CHARITY | CHARITABLE | $250 |
| JEWISH COMMUNITY CENTER | |||||||
| 240 LYNNFIELD STREET | PEABODY | MA | 01960 | N/A | PUBLIC CHARITY | CHARITABLE | $1,000 |
| JEWISH COMMUNITY FEDERATION | |||||||
| 121 STEUART STREET | SAN FRANCISCO | CA | 94105 | N/A | PUBLIC CHARITY | CHARITABLE | $500 |
| JEWISH NATIONAL FUND | |||||||
| 42 EAST 69TH STREET | NEW YORK | NY | 10021 | N/A | PUBLIC CHARITY | CHARITABLE | $500 |
| JF & CS NORTH SHORE | |||||||
| 1430 MAIN STREET | WALTHAM | MA | 02451 | N/A | PUBLIC CHARITY | CHARITABLE | $500 |
| LAPPIN FOUNDATION | |||||||
| 29 CONGRESS STREET | SALEM | MA | 01970 | N/A | PUBLIC CHARITY | CHARITABLE | $250 |
| MAINE ADAPTIVE SPORTS | |||||||
| 8 SUNDANCE LANE | NEWRY | ME | 04261 | N/A | PUBLIC CHARITY | CHARITABLE | $250 |
| MASS AUDOBON SOCIETY | |||||||
| 208 S GREAT ROAD | LINCOLN | MA | 01773 | N/A | PUBLIC CHARITY | CHARITABLE | $250 |
| METROPOLITAN OPERA | |||||||
| 30 LINCOLN CENTER PLAZA | NEW YORK | NY | 10023 | N/A | PUBLIC CHARITY | CHARITABLE | $300 |
| MUSEUM OF SCIENCE | |||||||
| 1 MUSEUM OF SCIENCE DRIVEWAY | BOSTON | MA | 02114 | N/A | PUBLIC CHARITY | CHARITABLE | $55,000 |
| NATIONAL TAY SACKS | |||||||
| 2001 BEACON STREET STUIE 204 | BRIGHTON | MA | 02135 | N/A | PUBLIC CHARITY | CHARITABLE | $1,000 |
| NATURE CONSERVANCY | |||||||
| 4245 NORTH FAIRFAX DRIVE SUITE 100 | ARLINGTON | VA | 22203 | N/A | PUBLIC CHARITY | CHARITABLE | $2,750 |
| NO KID HUNGRY | |||||||
| 1030 15TH STREET NW SUITE 1100 | W WASHINGTON | DC | 20005 | N/A | PUBLIC CHARITY | CHARITABLE | $2,500 |
| PINK AID | |||||||
| PO BOX 5157 | WESTPORT | CT | 06881 | N/A | PUBLIC CHARITY | CHARITABLE | $2,500 |
| PLANNED PARENTHOOD | |||||||
| 123 WILLIAM STREET 10TH FLOOR | NEW YORK | NY | 10038 | N/A | PUBLIC CHARITY | CHARITABLE | $1,000 |
| SF-MARIN FOOD BANK | |||||||
| 900 PENNSYLVANIA AVE | SAN FRANCISCO | CA | 94107 | N/A | PUBLIC CHARITY | CHARITABLE | $500 |
| SMILE TRAIN | |||||||
| 633 3RD AVE 9TH FLOOR | NEW YORK | NY | 10017 | N/A | PUBLIC CHARITY | CHARITABLE | $3,000 |
| SPECIAL OLYMPICS | |||||||
| 1133 19TH STREET NW | WASHINGTON | DC | 20036 | N/A | PUBLIC CHARITY | CHARITABLE | $250 |
| TEMPLE BETH SHOLOM | |||||||
| 50 PAMELA ROAD | FRAMINGHAM | MA | 01701 | N/A | PUBLIC CHARITY | CHARITABLE | $1,250 |
| TEMPLE EMMANUEL | |||||||
| 393 ATLANTIC AVENUE | MARBLEHEAD | MA | 01945 | N/A | PUBLIC CHARITY | CHARITABLE | $500 |
| TEMPLE ISRAEL | |||||||
| 477 LONGWOOD AVENUE | BOSTON | MA | 02215 | N/A | PUBLIC CHARITY | CHARITABLE | $3,100 |
| THE SAN FRANCISCO SCHOOL | |||||||
| 300 GAVEN STREET | SAN FRANCISCO | CA | 94134 | N/A | PUBLIC CHARITY | CHARITABLE | $10,000 |
| TRUSTEES OF THE RESERVATION | |||||||
| 200 HIGH STREET | BOSTON | MA | 02110 | N/A | PUBLIC CHARITY | CHARITABLE | $250 |
| UNIVERSITY OF ILLINOIS | |||||||
| 1305 WEST GREEN STREET | URBANA | IL | 61801 | N/A | PUBLIC CHARITY | CHARITABLE | $1,000 |
| UNIVERSITY OF PENNSYLVANIA | |||||||
| PO BOX 71332 | PHILADELPHIA | PA | 19176 | N/A | PUBLIC CHARITY | CHARITABLE | $3,000 |
| WBUR | |||||||
| 890 COMMONWEALTH AVENUE THIRD FLOOR | BOSTON | MA | 02215 | N/A | PUBLIC CHARITY | CHARITABLE | $500 |
| WERS | |||||||
| 120 BOYLSTON STREET | BOSTON | MA | 02116 | N/A | PUBLIC CHARITY | CHARITABLE | $250 |
| WGBH EDUCATIONAL FOUNDATION | |||||||
| ONE GUEST STREET | BOSTON | MA | 02135 | N/A | PUBLIC CHARITY | CHARITABLE | $15,000 |
| WOODS HOLE OCEANIOGRAPHIC INSTITUTE | |||||||
| 86 WATER STREET | FALMOUTH | MA | 02543 | N/A | PUBLIC CHARITY | CHARITABLE | $2,500 |
| BETH ISRAEL DEACONESS | |||||||
| 330 BROOKLINE AVE | BOSTON | MA | 02215 | N/A | PUBLIC CHARITY | CHARITABLE | $500 |
| CAMERA ORG | |||||||
| PO BOX 35040 | BOSTON | MA | 02135 | N/A | PUBLIC CHARITY | CHARITABLE | $250 |
| CHA FOUNDATION | |||||||
| 1493 CAMBRIDGE ST | CAMBRIDGE | MA | 02139 | N/A | PUBLIC CHARITY | CHARITABLE | $1,000 |
| MELROSE EDUCATION FOUNDATION | |||||||
| PO BOX 760891 | MELROSE | MA | 02176 | N/A | PUBLIC CHARITY | CHARITABLE | $1,000 |
| MELROSE FOOD DRIVE | |||||||
| 25 SARGENT STREET | MELROSE | MA | 02176 | N/A | PUBLIC CHARITY | CHARITABLE | $500 |
| PARKINSON'S DISEASE | |||||||
| 200 SE 1ST STREET STE 800 | MIAMI | FL | 33131 | N/A | PUBLIC CHARITY | CHARITABLE | $500 |
| US HOLOCAUST MEMORIAL | |||||||
| 100 RAOUL WALLENBERG PL SW | WASHINGTON | DC | 20024 | N/A | PUBLIC CHARITY | CHARITABLE | $250 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $260,650 | 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 | $12 | ExclusionAmt |
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $52,936 | ExclusionAmt |
Net Rntl Incm Re Not Debt Fincd Prop NetRntlIncmReNotDebtFincdProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 16 | ExclusionCd |
| Exclusion | $267,763 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $81,354 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $402,065 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $402,065 | 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 | COLES & BODOIN, LLP | CategoryTxt |
| Amt | $6,300 | Amt |
| Net Investment Income | $6,300 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Depreciation Schedule DepreciationSchedule
Depreciation Property DepreciationPropertyGrp (10 entries)
| PropertyPropertyDesc | AcquiredAcquiredDt | Cost Or Other BasisCostOrOtherBasisAmt | Prior Year DepreciationPriorYearDepreciationAmt | Computation MethodComputationMethodTxt | LifeLifeRt | Current Year ExpenseCurrentYearExpenseAmt | Net Investment IncomeNetInvestmentIncomeAmt |
|---|---|---|---|---|---|---|---|
| BUILDING | 1964-01-01 | $95,407 | $95,407 | SL | 50.000000000000 | $0 | $0 |
| ROOF | 1982-11-15 | $22,770 | $22,770 | SL | 15.000000000000 | $0 | $0 |
| ROOF | 1994-07-01 | $13,040 | $13,040 | SL | 40.000000000000 | $0 | $0 |
| HEATING & A/C UNITS | 1994-07-01 | $21,155 | $14,018 | SL | 40.000000000000 | $529 | $529 |
| HEATING & A/C UNITS (FINAL PMT) | 1995-01-21 | $2,811 | $1,814 | SL | 40.000000000000 | $70 | $70 |
| LAND | 1964-01-01 | $34,613 | L | $0 | $0 | ||
| BUILDING IMPROVEMENTS | 2009-09-01 | $106,681 | $30,883 | SL | 39.000000000000 | $2,735 | $2,735 |
| TENANT IMPROVEMENTS | 2013-01-01 | $14,000 | $7,464 | SL | 15.000000000000 | $933 | $933 |
| ROOF | 2019-07-01 | $33,116 | $1,238 | SL | 39.000000000000 | $849 | $849 |
| SEWER DRAIN | 2019-07-01 | $74,852 | $7,485 | SL | 15.000000000000 | $4,990 | $4,990 |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Stock | MUTUAL FUNDS | StockNm |
| EOY Book Value | $1,724,224 | EOYBookValueAmt |
| EOYFMV | $3,106,149 | EOYFMVAmt |
Investments Land Schedule2 InvestmentsLandSchedule2
Investment Land InvestmentLandGrp (10 entries)
| Category Or ItemCategoryOrItemTxt | Cost Or Other BasisCostOrOtherBasisAmt | Accumulated DepreciationAccumulatedDepreciationAmt | Book ValueBookValueAmt |
|---|---|---|---|
| BUILDING | $95,407 | $95,407 | $0 |
| ROOF | $22,770 | $22,770 | $0 |
| ROOF | $13,040 | $13,040 | $0 |
| HEATING & A/C UNITS | $21,155 | $14,547 | $6,608 |
| HEATING & A/C UNITS (FINAL PMT) | $2,811 | $1,884 | $927 |
| LAND | $34,613 | $0 | $34,613 |
| BUILDING IMPROVEMENTS | $106,681 | $33,618 | $73,063 |
| TENANT IMPROVEMENTS | $14,000 | $8,397 | $5,603 |
| ROOF | $33,116 | $2,087 | $31,029 |
| SEWER DRAIN | $74,852 | $12,475 | $62,377 |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | LEGAL | CategoryTxt |
| Legal Fees | $486 | LegalFeesAmt |
| Net Investment Income | $486 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Other Decreases Schedule OtherDecreasesSchedule
Other Decreases Detail OtherDecreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | SECTION 4940 FEDERAL TAXES PAID | Desc |
| Amt | $4,000 | Amt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (3 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| INVESTMENT MANAGEMENT FEES | $11,849 | $11,849 | $0 |
| INSURANCE | $9,287 | $9,287 | $0 |
| REPAIRS & MAINTENANCE | $5,544 | $5,544 | $0 |
Other Liabilities Schedule OtherLiabilitiesSchedule
Other Liabilities Detail OtherLiabilitiesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | SECURITY DEPOSITS | Desc |
| BOY Book Value | $22,709 | BOYBookValueAmt |
| EOY Book Value | $22,709 | EOYBookValueAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| REAL ESTATE TAXES - CITY OF BOSTON | $62,472 | $62,472 | $0 |
| MA FILING FEE | $125 | $0 | $125 |