STRATEGY STUDIO / PUBLIC DATA EXPLORER

DANIEL & REBECA ROSENBERG FAMILY FOUNDATION: Form 990PF, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
DANIEL & REBECA ROSENBERG FAMILY FOUNDATION (EIN 20-0499539)
Tax period
2018-01-01 to 2018-12-31
Filed
2019-10-14
IRS object ID
201912879349100031
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

FieldValueIRS element (for citing)
Return2019-10-14T13:53:12-07:00ReturnTs
Tax Period End2018-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN833213985PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1FRIEDMAN MINSK COLE & FASTOVSKYBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11875 CENTURY PARK EAST STE 700AddressLine1Txt
CityLOS ANGELESCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90067ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2018-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN200499539EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1DANIEL AND REBECA ROSENBERG FAMILYBusinessNameLine1Txt
Business Name Line2FOUNDATIONBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlDANIBusinessNameControlTxt
Phone7149991285PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1255 SOUTH EUCLID STREETAddressLine1Txt
CityANAHEIMCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92802ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDANIEL ROSENBERGPersonNm
Person TitleTrusteePersonTitleTxt
Signature2019-10-14SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJAMES P FASTOVSKYPreparerPersonNm
PTINP01294371PTIN
Phone3105532606PhoneNum
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2019-02-21 02:37:17ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$277,916FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Other Income Rev And Expnss$5,000OtherIncomeRevAndExpnssAmt
Other Income Net Invst Incm$5,000OtherIncomeNetInvstIncmAmt
Total Rev And Expnss$5,000TotalRevAndExpnssAmt
Total Net Invst Incm$5,000TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss$1,925AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$1,925AccountingFeesNetInvstIncmAmt
Other Expenses Rev And Expnss$10OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$10OtherExpensesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss$1,935TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$1,935TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$11,160ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$11,160ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$13,095TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$1,935TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$11,160TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$8,095ExcessRevenueOverExpensesAmt
Net Investment Income$3,065NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY-$607CashBOYAmt
Cash EOY$7,916CashEOYAmt
Cash EOYFMV$7,916CashEOYFMVAmt
Sav And Temp Cash Invst BOY$36,750SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$20,000SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$20,000SavAndTempCashInvstEOYFMVAmt
Other Nts And Loans Rcvbl$250,000OtherNtsAndLoansRcvblAmt
Other Nts And Loans Rcvbl BOY$250,000OtherNtsAndLoansRcvblBOYAmt
Other Nts And Loans Rcvbl EOY$250,000OtherNtsAndLoansRcvblEOYAmt
Other Nts And Loans Rcvbl EOYFMV$250,000OtherNtsAndLoansRcvblEOYFMVAmt
Total Assets BOY$286,143TotalAssetsBOYAmt
Total Assets EOY$277,916TotalAssetsEOYAmt
Total Assets EOYFMV$277,916TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind
Retained Earning BOY$286,143RetainedEarningBOYAmt
Retained Earning EOY$277,916RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$286,143TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$277,916TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$286,143TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$277,916TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$286,143TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$8,095ExcessRevenueOverExpensesAmt
Subtotal$278,048SubtotalAmt
Other Decreases$132OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$277,916TotNetAstOrFundBalancesEOYAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxfalseLiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$39,868AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$281,523NetVlNoncharitableAssetsYr1Amt
Distribution Yr10.14162DistributionYr1Rt
Adjusted Qlfy Distri Yr2$24,892AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2$293,797NetVlNoncharitableAssetsYr2Amt
Distribution Yr20.08473DistributionYr2Rt
Net Vl Noncharitable Assets Yr3$305,999NetVlNoncharitableAssetsYr3Amt
Adjusted Qlfy Distri Yr4$27,426AdjustedQlfyDistriYr4Amt
Net Vl Noncharitable Assets Yr4$319,845NetVlNoncharitableAssetsYr4Amt
Distribution Yr40.08575DistributionYr4Rt
Adjusted Qlfy Distri Yr5$26,080AdjustedQlfyDistriYr5Amt
Net Vl Noncharitable Assets Yr5$335,240NetVlNoncharitableAssetsYr5Amt
Distribution Yr50.07780DistributionYr5Rt
Total Distribution0.389883TotalDistributionRt
Average Distribution0.077977AverageDistributionRt
Net Vl Noncharitable Assets$271,092NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$21,139AdjNetVlNoncharitableAssetsAmt
Net Investment Income Pct$31NetInvestmentIncomePctAmt
Adj Nonchrtbl Net Invst Incm Pct$21,170AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$11,160QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$61InvestmentIncomeExciseTaxAmt
Subtotal$61SubtotalAmt
Tax Based On Investment Income$61TaxBasedOnInvestmentIncomeAmt
Tax Due$61TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Form990 T FiledfalseForm990TFiledInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateCAOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsYes (true)NewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1DANIEL & REBECA ROSENBERGBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7149991285PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1255 SOUTH EUCLID STREETAddressLine1Txt
CityANAHEIMCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92802ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Acts Fail To Qlfy As ExceptionsfalseActsFailToQlfyAsExceptionsInd
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYfalseUndistributedIncomePYInd
Undistr Incm Sect4942a2 Not AppfalseUndistrIncmSect4942a2NotAppInd
Business HoldingsfalseBusinessHoldingsInd
Excess Business HoldingsfalseExcessBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Transactions Fail To Qlfy As ExcfalseTransactionsFailToQlfyAsExcInd
Maintained Expenditure RspnsfalseMaintainedExpenditureRspnsInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Proceeds Or Net IncomefalseProceedsOrNetIncomeInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
DANIEL ROSENBERG
511 SOUTH HELBERTA AVEREDONDO BEACHCA90277Trustee0.00$0
REBECA ROSENBERG
511 SOUTH HELBERTA AVEREDONDO BEACHCA90277Trustee0.00$0
DANIEL CZERNY GUAJARDO
511 SOUTH HELBERTA AVEREDONDO BEACHCA90277Trustee0.00$0
HUGO CZERNY GUAJARDO
511 SOUTH HELBERTA AVEREDONDO BEACHCA90277Trustee0.00$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$25,220AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$250,000FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$275,220TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$275,220AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$4,128CashDeemedCharitableAmt
Net Vl Noncharitable Assets$271,092NetVlNoncharitableAssetsAmt
Minimum Investment Return$13,555MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$13,555MinimumInvestmentReturnAmt
Tax Based On Investment Income$61TaxBasedOnInvestmentIncomeAmt
Total Tax$61TotalTaxAmt
Distributable Before Adj$13,494DistributableBeforeAdjAmt
Distributable Before Ded$13,494DistributableBeforeDedAmt
Distributable As Adjusted$13,494DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$11,160ExpensesAndContributionsAmt
Qualifying Distributions$11,160QualifyingDistributionsAmt
Adjusted Qualifying Distri$11,160AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$13,494DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$9,318ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$11,894ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr2$10,418ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$26,056ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$57,686TotalExcessDistributionCyovAmt
Qualifying Distributions$11,160QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$11,160AppliedToCurrentYearAmt
Excess Distri Cyov App CY Corpus$2,334ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$2,334ExcessDistributionCyovAppCYAmt
Total Corpus$55,352TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$6,984ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$48,368ExcessDistriCyovToNextYrAmt
Excess From Year4$11,894ExcessFromYear4Amt
Excess From Year2$10,418ExcessFromYear2Amt
Excess From Year1$26,056ExcessFromYear1Amt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp

FieldValueIRS element (for citing)
Recipient PersonTEMPLE MENORAHRecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line11101 CAMINO REALAddressLine1Txt
CityREDONDO BEACHCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90277ZIPCd
FieldValueIRS element (for citing)
Recipient Foundation StatusN/ARecipientFoundationStatusTxt
Grant Or Contribution PurposeCHARITABLE PURPOSE OF ORGANIZATIONGrantOrContributionPurposeTxt
Amt$11,160Amt
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$11,160TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Other Investment Incm Part VII OtherInvestmentIncmPartVIIGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$5,000ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$5,000ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$5,000TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryACCOUNTING FEESCategoryTxt
Amt$1,925Amt
Net Investment Income$1,925NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Other Decreases Schedule OtherDecreasesSchedule

Other Decreases Detail OtherDecreasesDetail

FieldValueIRS element (for citing)
DescFEDERAL TAXDesc
Amt$132Amt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

FieldValueIRS element (for citing)
DescFRANCHISE TAX BOARDDesc
Revenue And Expenses Per Books$10RevenueAndExpensesPerBooksAmt
Net Investment Income$10NetInvestmentIncomeAmt

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail

FieldValueIRS element (for citing)
DescOther Investment IncomeDesc
Revenue And Expenses Per Books$5,000RevenueAndExpensesPerBooksAmt
Net Investment Income$5,000NetInvestmentIncomeAmt

Substantial Contributors Sch SubstantialContributorsSch

Substantial Contributor Detail SubstantialContributorDetail

FieldValueIRS element (for citing)
PersonDANIEL ROSENBERGPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1511 SOUTH HELBERTA AVENUEAddressLine1Txt
CityREDONDO BEACHCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90277ZIPCd