THE SAMUEL AND JEAN FRANKEL JEWISH HERITAGE FOUNDATION: Form 990PF, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- THE SAMUEL AND JEAN FRANKEL JEWISH HERITAGE FOUNDATION (EIN 30-0095016)
- Tax period
- 2021-01-01 to 2021-12-31
- Filed
- 2022-08-15
- IRS object ID
- 202232279349100103
- 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
- Investments Corp Stock Schedule
- Investments Other Schedule2
- Other Expenses Schedule
- Other Income Schedule2
- Other Increases Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-08-15T07:46:25-05:00 | ReturnTs |
| Tax Period End | 2021-12-31 | 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 | 2021-01-01 | 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 | 2022-08-08 | 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 |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DAVID V BERGER | PreparerPersonNm |
| PTIN | P00163328 | PTIN |
| Phone | 2483333680 | PhoneNum |
| Preparation | 2022-08-08 | PreparationDt |
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 | $382,213,370 | 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 | $11 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $11 | InterestOnSavNetInvstIncmAmt |
| Dividends Rev And Expnss | $5,162,894 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $5,162,894 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $18,731,696 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $36,633,679 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $19,485,084 | CapGainNetIncmNetInvstIncmAmt |
| Other Income Rev And Expnss | $196,723 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | -$1,336,177 | OtherIncomeNetInvstIncmAmt |
| Total Rev And Expnss | $24,091,324 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $23,311,812 | 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 |
| Accounting Fees Rev And Expnss | $11,750 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $0 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $0 | AccountingFeesChrtblPrpsAmt |
| Taxes Rev And Expnss | $1,306,784 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $231,784 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $842,336 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $842,179 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $0 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $2,160,870 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $1,073,963 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $23,603,411 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $23,603,411 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $25,764,281 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $1,073,963 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $23,603,411 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$1,672,957 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $22,237,849 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $270,279 | CashBOYAmt |
| Cash EOY | $32,901 | CashEOYAmt |
| Cash EOYFMV | $32,901 | CashEOYFMVAmt |
| Sav And Temp Cash Invst BOY | $5,725,993 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $4,086,849 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $4,086,849 | SavAndTempCashInvstEOYFMVAmt |
| Acct Rcvbl | $5,895 | AcctRcvblAmt |
| Acct Rcvbl BOY | $5,909 | AcctRcvblBOYAmt |
| Acct Rcvbl EOY | $5,895 | AcctRcvblEOYAmt |
| Acct Rcvbl EOYFMV | $5,895 | AcctRcvblEOYFMVAmt |
| Corporate Stock BOY | $115,099,980 | CorporateStockBOYAmt |
| Corporate Stock EOY | $111,637,823 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $260,834,527 | CorporateStockEOYFMVAmt |
| Other Investments BOY | $58,050,732 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $62,371,012 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $117,253,198 | OtherInvestmentsEOYFMVAmt |
| Total Assets BOY | $179,152,893 | TotalAssetsBOYAmt |
| Total Assets EOY | $178,134,480 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $382,213,370 | TotalAssetsEOYFMVAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | 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 | $179,152,893 | RetainedEarningBOYAmt |
| Retained Earning EOY | $178,134,480 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $179,152,893 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $178,134,480 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $179,152,893 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $178,134,480 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $179,152,893 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$1,672,957 | ExcessRevenueOverExpensesAmt |
| Other Increases | $654,544 | OtherIncreasesAmt |
| Subtotal | $178,134,480 | SubtotalAmt |
| Other Decreases | $0 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $178,134,480 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (36 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | Gross Sales PriceGrossSalesPriceAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt | Cost Or Other BasisCostOrOtherBasisAmt |
|---|---|---|---|---|---|
| MILLENIUM USA LP | P | $6,384 | $6,384 | $6,384 | |
| PUBLIC TRADED SECURITIES UBS #DE 11925 | P | $10,426,808 | $6,798,771 | $6,798,771 | $3,628,037 |
| PUBLIC TRADED SECURITIES UBS 1ST MANHATTAN #54Z-006600 | P | $3,097,877 | $2,634,346 | $2,634,346 | $463,531 |
| PUBLIC TRADED SECURITIES AZIMUTH CAPITAL #35415 | P | $2,129,725 | $246,503 | $246,503 | $1,883,222 |
| PUBLIC TRADED SECURITIES AZIMUTH CAPITAL #35415 | P | $3,651,760 | $1,402,344 | $1,402,344 | $2,249,416 |
| 12200 SHS TRAVELERS CO | D | $1,912,546 | $870,494 | $870,494 | $1,042,052 |
| 1600 SHS COSTCO | D | $728,254 | $560,580 | $560,580 | $167,674 |
| 2200 SHS HOME DEPOT | D | $749,755 | $696,911 | $696,911 | $52,844 |
| 7500 SHS XCEL ENERGY | D | $478,573 | $342,378 | $342,378 | $136,195 |
| PUBLIC TRADED SECURITIES UBS #DE 37630 | P | $5,521,359 | $2,268,245 | $2,268,245 | $3,253,114 |
| 75 SHS HOME DEPOT | D | $19,961 | $2,697 | $2,697 | $17,264 |
| 50 SHS COSTCO | D | $18,503 | $11,580 | $11,580 | $6,923 |
| 200 SHS AMERICAN TOWER REIT | D | $50,374 | $33,423 | $33,423 | $16,951 |
| 400 SHS BECKTON DICKINSON & CO | D | $97,570 | $57,763 | $57,763 | $39,807 |
| 550 SHS SCHLUMBERGER | D | $17,383 | -$27,825 | -$27,825 | $41,503 |
| 225 SHS ABBOTT LAB | D | $24,841 | $15,235 | $15,235 | $9,606 |
| 450 SHS OMNICELL | D | $67,162 | $52,559 | $52,559 | $14,603 |
| 1400 SHS MCCORMICK & CO | D | $117,309 | $61,787 | $61,787 | $55,522 |
| 425 SHS HOME DEPOT | D | $158,104 | $121,633 | $121,633 | $36,471 |
| 1075 SHS COMCAST | D | $52,236 | $39,102 | $39,102 | $13,134 |
| PUBLIC TRADED SECURITIES AZIMUTH CAPITAL #35388 | P | $1,730,720 | $137,339 | $137,339 | $1,593,381 |
| PUBLIC TRADED SECURITIES AZIMUTH CAPITAL #35388 | P | $4,290,290 | $1,866,922 | $1,866,922 | $2,423,368 |
| ABRAMS CAPITAL PARTNERS I, LP | P | $171,947 | $171,947 | $171,947 | |
| ABRAMS CAPITAL PARTNERS I, LP | P | $404,725 | $404,725 | $404,725 | |
| ABRAMS CAPITAL PARTNERS II, LP | P | $198,695 | $198,695 | $198,695 | |
| ABRAMS CAPITAL PARTNERS II, LP | P | $342,404 | $342,404 | $342,404 | |
| CERBERUS INTERNATIONAL II, LP | P | $46,438 | $46,438 | $46,438 | |
| AMERICAN SECURITIES PARTNERS IV LP | P | -$97 | -$97 | $97 | |
| ASP IV ALTERNATIVE | P | -$175 | -$175 | $175 | |
| MILLENIUM USA LP SEC 1256 GAIN | P | $23,378 | $23,378 | $23,378 | |
| MILLENIUM USA LP SEC 1256 GAIN | P | $35,066 | $35,066 | $35,066 | |
| INVESTMENT-ASP IV & AMERICAN SEC PARTNERSHIPS 20-4573644 & 20-3402057 | P | $0 | $0 | ||
| ABRAMS CAPITAL PARTNERS II, LP SEC 1256 GAIN | P | $13,176 | $13,176 | $13,176 | |
| ABRAMS CAPITAL PARTNERS II, LP SEC 1256 GAIN | P | $19,763 | $19,763 | $19,763 | |
| ABRAMS CAPITAL PARTNERS I, LP SEC 1256 GAIN | P | $18,356 | $18,356 | $18,356 | |
| ABRAMS CAPITAL PARTNERS I, LP SEC 1256 GAIN | P | $12,237 | $12,237 | $12,237 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $19,485,084 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $309,106 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $309,106 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $309,106 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $149,920 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $350,000 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $499,920 | TotalPaymentsAndCreditsAmt |
| Form2220 Attached | Yes (X) | Form2220AttachedInd |
| Es Penalty | $3,571 | EsPenaltyAmt |
| Overpayment | $187,243 | OverpaymentAmt |
| Applied To ES Tax | $187,243 | 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 | $338,790,191 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $6,405,864 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $345,196,055 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $345,196,055 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $5,177,941 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $340,018,114 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $17,000,906 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $17,000,906 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $309,106 | TaxBasedOnInvestmentIncomeAmt |
| Income Tax | $321,767 | IncomeTaxAmt |
| Total Tax | $630,873 | TotalTaxAmt |
| Distributable Before Adj | $16,370,033 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $16,370,033 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $16,370,033 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $23,603,411 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $23,603,411 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $16,370,033 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr5 | $3,577,653 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $6,630,982 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr2 | $18,987,539 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $10,238,068 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $39,434,242 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $23,603,411 | QualifyingDistributionsAmt |
| Applied To Year1 | $0 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $16,370,033 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $7,233,378 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $46,667,620 | 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 | $3,577,653 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $43,089,967 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $6,630,982 | ExcessFromYear4Amt |
| Excess From Year2 | $18,987,539 | ExcessFromYear2Amt |
| Excess From Year1 | $10,238,068 | ExcessFromYear1Amt |
| Excess From Current Year | $7,233,378 | 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 (22 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 | $100,000 | ||||
| CENTER FOR KEHIILA GROWTH | |||||||||||
| 2301 W BIG BEAVER FLR 5 | TROY | MI | 48084 | NONE | PUBLIC CHARITY | EDUCATIONAL | $877,992 | ||||
| FRANKEL JEWISH ACADEMY | |||||||||||
| 6555 WEST MAPLE ROAD | WEST BLOOMFIELD | MI | 48322 | NONE | PUBLIC CHARITY | EDUCATIONAL | $1,350,000 | ||||
| FRIENDS OF THE SINAI TRUST | |||||||||||
| 19022 WEST TEN MILE RD | SOUTHFIELD | MI | 48075 | NONE | PUBLIC CHARITY | DISCRETIONARY | $400,000 | ||||
| HATZALAH OF MICHIGAN | |||||||||||
| 13850 OAK PARK BLVD | OAK PARK | MI | 48237 | NONE | PUBLIC CHARITY | PUBLIC | $190,000 | ||||
| HILLEL DAY SCHOOL OF METRO DETROIT | |||||||||||
| 32200 MIDDLEBELT | FARMINGTON HILLS | MI | 48334 | NONE | PUBLIC CHARITY | EDUCATIONAL | $500,000 | ||||
| JEWISH COMMUNITY CENTER | |||||||||||
| 6600 WEST MAPLE | WEST BLOOMFIELD | MI | 48322 | NONE | PUBLIC CHARITY | EDUCATIONAL | $150,000 | ||||
| JEWISH FEDERATION OF METRO DETROIT | |||||||||||
| 6710 WEST MAPLE ROAD | BLOOMFIELD HILLS | MI | 48301 | NONE | PUBLIC CHARITY | ISRAEL YOUTH TRAVEL | $245,000 | ||||
| MESORAH HERITAGE FOUNDATION | |||||||||||
| 4401 SECOND AVENUE | BROOKLYN | NY | 11232 | NONE | PUBLIC CHARITY | RELIGIOUS | $1,050,000 | ||||
| MIRIAM'S WELL -- BE'ER MIRIAM | |||||||||||
| 13 SIMMONS STREET | SAUGERTIES | NY | 12477 | NONE | PUBLIC CHARITY | RELIGIOUS | $150,000 | ||||
| NCSY | |||||||||||
| 2020 K STREET | WASHINGTON | DC | 20006 | NONE | PUBLIC CHARITY | EDUCATIONAL & RELIGIOUS | $28,000 | ||||
| TALI RA'ANANA SCHOOL | |||||||||||
| NONE | EDUCATIONAL | EDUCATIONAL | $2,300,000 | HA-PRAKHIM ST 1 | RAANANA | 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 | $350,000 | ||||
| YESHIVA BETH YEHUDAH | |||||||||||
| 15751 LINCOLN DRIVE | SOUTHFIELD | MI | 48076 | NONE | PUBLIC CHARITY | EDUCATIONAL | $14,955,419 | ||||
| YIDDISH BOOK CENTER | |||||||||||
| 1021 WEST AMHERST STREET | AMHERST | MA | 01002 | NONE | PUBLIC CHARITY | EDUCATIONAL | $2,000 | ||||
| YAD EZRA | |||||||||||
| 2850 WEST ELEVEN MILE RD | BERKLEY | MI | 48072 | NONE | PUBLIC CHARITY | FOOD BANK | $340,000 | ||||
| JEWISH FEDERATION OF METRO DETROIT | |||||||||||
| 6710 WEST MAPLE ROAD | BLOOMFIELD HILLS | MI | 48301 | PUBLIC CHARITY | DISCRETIONARY | $150,000 | |||||
| YESHIVAH HAKAYITZ OF DETROIT | |||||||||||
| 15710 FAIRFAX | SOUTHFIELD | MI | 48075 | PUBLIC CHARITY | EDUCATIONAL | $135,000 | |||||
| B'NAI BRITH YOUTH ORGANIZATION | |||||||||||
| 6600 WEST MAPLE | WEST BLOOMFIELD | MI | 48322 | PUBLIC CHARITY | RELIGIOUS | $75,000 | |||||
| NISTAR | |||||||||||
| 121 W LONG LAKE RD | BLOOMFIELD HILLS | MI | 48304 | PUBLIC CHARITY | DISCRETIONARY | $100,000 | |||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $23,603,411 | 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 | $11 | ExclusionAmt |
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $5,162,894 | ExclusionAmt |
Other Investment Income OtherInvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 01 | ExclusionCd |
| Exclusion | $3,803,070 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $18,731,696 | ExclusionAmt |
Other Revenue Described OtherRevenueDescribedGrp (3 entries)
| DescDesc | Unrelated Business Taxbl IncmUnrelatedBusinessTaxblIncmAmt | ExclusionExclusionCd | ExclusionExclusionAmt |
|---|---|---|---|
| MILLENNIUM USA LP | $1,413,616 | 14 | -$4,598,616 |
| ABRAMS CAPITAL II, LP | $66,396 | 14 | -$283,815 |
| ABRAMS CAPITAL I, LP | $52,888 | 14 | -$256,816 |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $1,532,900 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $22,558,424 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $24,091,324 | 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 | $11,750 | 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 | $23,573,236 | $67,865,110 |
| 1ST MANHATTAN CO. #006600 | $12,551,432 | $24,866,951 |
| UBS SECURITIES - DE 3760 | $46,399,780 | $119,554,717 |
| AZIMUTH CAPITAL #35388 | $12,388,059 | $23,673,501 |
| AZIMUTH CAPITAL #35415 | $11,230,200 | $19,303,774 |
| 1ST MANHATTAN CO. #009265 | $5,495,116 | $5,570,474 |
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 | $62,371,012 | BookValueAmt |
| EOYFMV | $117,253,198 | EOYFMVAmt |
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 | $842,179 | $842,179 | $0 |
| OFFICE EXPENSE | $137 | $0 | $0 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail (8 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt |
|---|---|---|---|
| ABRAMS CAPITAL PARTNERS II, LP | $4,502 | $4,502 | $4,502 |
| STYX INTERNATIONAL FUND | $40,554 | $40,554 | $40,554 |
| CERBERUS INTERNATIONAL LTD | $27,763 | $27,763 | $27,763 |
| ABRAMS CAPITAL PARTNERS I, LP | $3,817 | $3,817 | $3,817 |
| MILLENNIUM USA LP - K-1 | $3,726,434 | $3,726,434 | $3,726,434 |
| MILLENNIUM USA LP | -$3,185,000 | -$4,598,616 | -$3,185,000 |
| ABRAMS CAPITAL II, LP | -$217,419 | -$283,815 | -$217,419 |
| ABRAMS CAPITAL I, LP | -$203,928 | -$256,816 | -$203,928 |
Other Increases Schedule OtherIncreasesSchedule
Other Increases Detail OtherIncreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | BOOK/TAX DIFFERENCE FROM PASSTHROUGH PARTNERSHIPS | Desc |
| Amt | $654,544 | Amt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (3 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| FOREIGN TAX | $11,784 | $11,784 | $0 |
| FEDERAL BUSINESS TAX | $1,075,000 | $0 | $0 |
| FEDERAL EXCISE TAX | $220,000 | $220,000 | $0 |