GORDON FOUNDATION: Form 990PF, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- GORDON FOUNDATION (EIN 20-0480752)
- Tax period
- 2018-12-01 to 2019-11-30
- Filed
- 2020-07-14
- IRS object ID
- 202021969349100547
- Schema version
- 2018v3.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2020-07-14T18:50:41-07:00 | ReturnTs |
| Tax Period End | 2019-11-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 330948616 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Lavine & Associates CPAs Inc | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 25201 Paseo De Alicia Ste 120 | AddressLine1Txt |
| City | Laguna Hills | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 926534627 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2018-12-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 200480752 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Gordon Foundation | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | GORD | BusinessNameControlTxt |
| Phone | 9493671935 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 110 Irvine Cove Circle | AddressLine1Txt |
| City | Laguna Beach | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92651 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Stephen H Gordon | PersonNm |
| Person Title | President | PersonTitleTxt |
| Signature | 2020-07-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Jon M LaVine CPA | PreparerPersonNm |
| PTIN | P00518678 | PTIN |
| Phone | 9493671935 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | 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 | $1,711,146 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $568,200 | ContriRcvdRevAndExpnssAmt |
| Dividends Rev And Expnss | $31,425 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $31,425 | DividendsNetInvstIncmAmt |
| Dividends Adj Net Incm | $31,425 | DividendsAdjNetIncmAmt |
| Total Rev And Expnss | $599,625 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $31,425 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $31,425 | TotalAdjNetIncmAmt |
| Accounting Fees Rev And Expnss | $2,164 | AccountingFeesRevAndExpnssAmt |
| Other Expenses Rev And Expnss | $501 | OtherExpensesRevAndExpnssAmt |
| Tot Opr Expenses Rev And Expnss | $2,665 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $254,807 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $254,807 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $257,472 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $254,807 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $342,153 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $31,425 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $31,425 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $34,100 | CashBOYAmt |
| Cash EOY | $38,265 | CashEOYAmt |
| Cash EOYFMV | $38,285 | CashEOYFMVAmt |
| Corporate Stock BOY | $1,005,285 | CorporateStockBOYAmt |
| Corporate Stock EOY | $1,672,861 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $1,672,861 | CorporateStockEOYFMVAmt |
| Total Assets BOY | $1,039,385 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,711,126 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $1,711,146 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
| Retained Earning BOY | $1,039,385 | RetainedEarningBOYAmt |
| Retained Earning EOY | $1,711,126 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $1,039,385 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $1,711,126 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $1,039,385 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $1,711,126 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $1,039,385 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $342,153 | ExcessRevenueOverExpensesAmt |
| Other Increases | $329,588 | OtherIncreasesAmt |
| Subtotal | $1,711,126 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $1,711,126 | TotNetAstOrFundBalancesEOYAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $629 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $629 | SubtotalAmt |
| Tax Based On Investment Income | $629 | TaxBasedOnInvestmentIncomeAmt |
| Form2220 Attached | Yes (X) | Form2220AttachedInd |
| Es Penalty | $16 | EsPenaltyAmt |
| Tax Due | $645 | TaxDueAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | false | LegislativePoliticalActyInd |
| More Than100 Spent | false | MoreThan100SpentInd |
| Form1120 POL Filed | false | Form1120POLFiledInd |
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | false | Form990TFiledInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | false | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Org Report Or Register State | CA | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (true) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | false | PrivateOperatingFoundationInd |
| New Substantial Contributors | false | NewSubstantialContributorsInd |
| Own Controlled Entity | false | OwnControlledEntityInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (true) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Stephen H Gordon | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9493671935 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 110 Irvine Cove Circle | AddressLine1Txt |
| City | Laguna Beach | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92651 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | false | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | false | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | false | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | false | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | false | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | false | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | false | PaymentToGovernmentOfficialInd |
| Acts Fail To Qlfy As Exceptions | false | ActsFailToQlfyAsExceptionsInd |
| Uncorrected Prior Acts | false | UncorrectedPriorActsInd |
| Undistributed Income PY | false | UndistributedIncomePYInd |
| Undistr Incm Sect4942a2 Not App | false | UndistrIncmSect4942a2NotAppInd |
| Business Holdings | false | BusinessHoldingsInd |
| Excess Business Holdings | false | ExcessBusinessHoldingsInd |
| Jeopardy Investments | false | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | false | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | false | InfluenceLegislationInd |
| Influence Election | false | InfluenceElectionInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Noncharitable Purpose | false | NoncharitablePurposeInd |
| Transactions Fail To Qlfy As Exc | false | TransactionsFailToQlfyAsExcInd |
| Maintained Expenditure Rspns | false | MaintainedExpenditureRspnsInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Proceeds Or Net Income | false | ProceedsOrNetIncomeInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|---|---|---|---|
| Stephen H Gordon | ||||||
| 110 Irvine Cove Circle | Laguna Beach | CA | 92651 | President | 1.00 | $0 |
| Madaline R Gordon | ||||||
| 110 Irvine Cove Circle | Laguna Beach | CA | 92651 | Secretary | 1.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $1,553,178 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $4,605 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $1,557,783 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Adjusted Total FMV Of Unused Ast | $1,557,783 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $23,367 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $1,534,416 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $76,721 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $76,721 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $629 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $629 | TotalTaxAmt |
| Distributable Before Adj | $76,092 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $76,092 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $76,092 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $254,807 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $254,807 | QualifyingDistributionsAmt |
| Adjusted Qualifying Distri | $254,807 | AdjustedQualifyingDistriAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $76,092 | DistributableAsAdjustedAmt |
| Excess Distribution Cyov Yr5 | $86,322 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $92,371 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $51,485 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $231,869 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $188,089 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $650,136 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $254,807 | QualifyingDistributionsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $76,092 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $178,715 | RemainingDistriFromCorpusAmt |
| Total Corpus | $828,851 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov From Yr5 | $86,322 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $742,529 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $92,371 | ExcessFromYear4Amt |
| Excess From Year3 | $51,485 | ExcessFromYear3Amt |
| Excess From Year2 | $231,869 | ExcessFromYear2Amt |
| Excess From Year1 | $188,089 | ExcessFromYear1Amt |
| Excess From Current Year | $178,715 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | Stephen H Gordon | ContributingManagerNm |
| Contributing Manager | Madaline R Gordon | ContributingManagerNm |
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (5 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|---|
| Sage Hill School | |||||||
| 26402 Newport Coast Drive | Newport Coast | CA | 92657 | None | Public | Scholarships, Building Fund, and Innovative FundCampaigns | $30,012 |
| Jewish Federation of Orange Co | |||||||
| 1 Federation Way Suite 210 | Irvine | CA | 92603 | None | Public | General Fund- family services | $14,775 |
| Congregation Shir Ma'alot | |||||||
| 3652 Michelson | Irvine | CA | 92612 | None | Public | Building Fund & Educational Programs | $200,020 |
| Judaica of Monsey | |||||||
| 455 NY-306 | Monsey | NY | 10952 | None | PC | General Fund | $2,000 |
| Congregation Shir Ma'alot | |||||||
| 3652 Michelson | Irvine | CA | 92612 | None | PC | General Fund | $8,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $254,807 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $31,425 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $31,425 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $31,425 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | false | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | false | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | false | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | false | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | false | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | false | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | false | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | false | RelationshipsNonchrtblEOInd |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 1 | ContributorNum |
| Contributor Person | Stephen H Madaline Gordon | ContributorPersonNm |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 110 Irvine Cove | AddressLine1Txt |
| City | Laguna Beach | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92651 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | $568,200 | TotalContributionsAmt |
| Noncash Contribution | Yes (X) | NoncashContributionInd |
Non Cash Property Contribution NonCashPropertyContributionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 1 | ContributorNum |
| Noncash Property | Opus Bank - 30,000 Shares | NoncashPropertyDesc |
| Fair Market Value | $568,200 | FairMarketValueAmt |
| Received | 2018-12-26 | ReceivedDt |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | La Vine & Associates | CategoryTxt |
| Amt | $2,164 | Amt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (3 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt |
|---|---|
| Franchise Tax Board | $10 |
| Registration Fee | $75 |
| United States Treasury | $416 |