THE SAMUEL AND JEAN FRANKEL JEWISH HERITAGE FOUNDATION: Form 990PF, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- THE SAMUEL AND JEAN FRANKEL JEWISH HERITAGE FOUNDATION (EIN 30-0095016)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-14
- IRS object ID
- 202503189349102665
- Schema version
- 2024v5.2
- 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
- Schedule B
- Accounting Fees Schedule
- Investments Corp Stock Schedule
- Investments Other Schedule2
- Other Decreases Schedule
- Other Expenses Schedule
- Other Income Schedule2
- Other Increases Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-11-14T12:57:16-06:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 382706146 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | YEO & YEO PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 880 W LONG LAKE ROAD SUITE 400 | AddressLine1Txt |
| City | TROY | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48098 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | 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 | 2025-11-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DAVID V BERGER | PreparerPersonNm |
| PTIN | P00163328 | PTIN |
| Phone | 2482390900 | PhoneNum |
| Preparation | 2025-11-14 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $376,489,649 | 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 | $1,666,306 | ContriRcvdRevAndExpnssAmt |
| Interest On Sav Rev And Expnss | $5,558,317 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $5,558,317 | InterestOnSavNetInvstIncmAmt |
| Dividends Rev And Expnss | $4,131,669 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $4,131,669 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $7,254,577 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $37,471,538 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $7,254,577 | CapGainNetIncmNetInvstIncmAmt |
| Other Income Rev And Expnss | -$2,593,728 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | -$4,386,892 | OtherIncomeNetInvstIncmAmt |
| Total Rev And Expnss | $16,017,141 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $12,557,671 | 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 | $17,700 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $0 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $0 | AccountingFeesChrtblPrpsAmt |
| Interest Rev And Expnss | $330 | InterestRevAndExpnssAmt |
| Interest Net Invst Incm | $330 | InterestNetInvstIncmAmt |
| Interest Dsbrs Chrtbl | $0 | InterestDsbrsChrtblAmt |
| Taxes Rev And Expnss | $577,205 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $482,769 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $1,111,726 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $1,111,706 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $0 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $1,706,961 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $1,594,805 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $29,800,639 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $29,800,639 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $31,507,600 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $1,594,805 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $29,800,639 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$15,490,459 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $10,962,866 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $332,127 | CashBOYAmt |
| Cash EOY | $406,213 | CashEOYAmt |
| Cash EOYFMV | $406,213 | CashEOYFMVAmt |
| Sav And Temp Cash Invst BOY | $7,830,588 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $905,726 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $905,726 | SavAndTempCashInvstEOYFMVAmt |
| Corporate Stock BOY | $128,719,324 | CorporateStockBOYAmt |
| Corporate Stock EOY | $116,464,033 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $266,720,315 | CorporateStockEOYFMVAmt |
| Other Investments BOY | $55,669,541 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $58,640,146 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $108,457,395 | OtherInvestmentsEOYFMVAmt |
| Total Assets BOY | $192,551,580 | TotalAssetsBOYAmt |
| Total Assets EOY | $176,416,118 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $376,489,649 | TotalAssetsEOYFMVAmt |
| Accounts Payable BOY | $494,105 | AccountsPayableBOYAmt |
| Total Liabilities BOY | $494,105 | 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 | $192,057,475 | RetainedEarningBOYAmt |
| Retained Earning EOY | $176,416,118 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $192,057,475 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $176,416,118 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $192,551,580 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $176,416,118 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $192,057,475 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$15,490,459 | ExcessRevenueOverExpensesAmt |
| Other Increases | $27,032 | OtherIncreasesAmt |
| Subtotal | $176,594,048 | SubtotalAmt |
| Other Decreases | $177,930 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $176,416,118 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (23 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|
| TRADED SECURITIES UBS 11925 | P | $7,142,710 | $7,084,805 | $57,905 | $57,905 |
| TRADED SECURITIES UBS 11925 | P | $7,622,479 | $3,628,988 | $3,993,491 | $3,993,491 |
| TRADED SECURITIES UBS 37630 | P | $7,910,824 | $7,730,765 | $180,059 | $180,059 |
| TRADED SECURITIES UBS 37630 | P | $1,337,764 | $2,048,896 | -$711,132 | -$711,132 |
| TRADED SECURITIES AZIMUTH CAPITAL 35388 | P | $1,935,812 | $1,844,834 | $90,978 | $90,978 |
| TRADED SECURITIES AZIMUTH CAPITAL 35388 | P | $5,009,347 | $3,329,144 | $1,680,203 | $1,680,203 |
| 3500 SHRS COMCAST CORP | P | $137,320 | $105,463 | $31,857 | $31,857 |
| TRADED SECURITIES AZIMUTH CAPITAL 35415 | P | $1,622,868 | $1,547,156 | $75,712 | $75,712 |
| TRADED SECURITIES AZIMUTH CAPITAL 35415 | P | $4,223,431 | $3,022,162 | $1,201,269 | $1,201,269 |
| TRADED SECURITIES FIRST MANHATTAN 9265 | P | $488,604 | $484,762 | $3,842 | $3,842 |
| TRADED SECURITIES FIRST MANHATTAN 9265 | P | $38,769 | $42,440 | -$3,671 | -$3,671 |
| MILLENNINUM USA LP | P | $3,194 | $3,194 | ||
| ABRAMS CAPITAL PARTNERS II, LP | P | -$205,141 | -$205,141 | ||
| ABRAMS CAPITAL PARTNERS II, LP | P | $313,380 | $313,380 | ||
| ABRAMS CAPITAL PARTNERS II, LP | P | $4,096 | $4,096 | ||
| ABRAMS CAPITAL PARTNERS II, LP | P | $6,143 | $6,143 | ||
| ABRAMS CAPITAL PARTNERS II, LP | P | $26,045 | $26,045 | ||
| ABRAMS CAPITAL PARTNERS I, LP | P | -$178,636 | -$178,636 | ||
| ABRAMS CAPITAL PARTNERS I, LP | P | $657,613 | $657,613 | ||
| ABRAMS CAPITAL PARTNERS I, LP | P | $18,029 | $18,029 | ||
| ABRAMS CAPITAL PARTNERS I, LP | P | $3,092 | $3,092 | ||
| ABRAMS CAPITAL PARTNERS I, LP | P | $4,639 | $4,639 | ||
| CAPITAL GAINS DIVIDENDS | P | $1,610 | $1,610 | $1,610 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $7,254,577 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $152,384 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $152,384 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $152,384 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $572,104 | 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 | $572,104 | TotalPaymentsAndCreditsAmt |
| Es Penalty | $0 | EsPenaltyAmt |
| Overpayment | $419,720 | OverpaymentAmt |
| Applied To ES Tax | $175,000 | AppliedToESTaxAmt |
| Refund | $244,720 | 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 | $363,329,497 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $4,938,656 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $368,268,153 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $368,268,153 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $5,524,022 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $362,744,131 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $18,137,207 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $18,137,207 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $152,384 | TaxBasedOnInvestmentIncomeAmt |
| Income Tax | $403,599 | IncomeTaxAmt |
| Total Tax | $555,983 | TotalTaxAmt |
| Distributable Before Adj | $17,581,224 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $17,581,224 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $17,581,224 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $29,800,639 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $29,800,639 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $17,581,224 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr5 | $18,987,539 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $10,238,068 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $7,233,378 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $16,230,271 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $172,560 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $52,861,816 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $29,800,639 | QualifyingDistributionsAmt |
| Applied To Year1 | $0 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $17,581,224 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $12,219,415 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $65,081,231 | 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 | $18,987,539 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $46,093,692 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $10,238,068 | ExcessFromYear4Amt |
| Excess From Year3 | $7,233,378 | ExcessFromYear3Amt |
| Excess From Year2 | $16,230,271 | ExcessFromYear2Amt |
| Excess From Year1 | $172,560 | ExcessFromYear1Amt |
| Excess From Current Year | $12,219,415 | 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 (16 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|---|
| AMERICAN ISRAEL EDUCATION FUND | |||||||
| 2301 W BIG BEAVER FLR 5 | TROY | MI | 48084 | NONE | PRIVATE FOUNDATION | EDUCATIONAL | $325,000 |
| B'NAI BRITH YOUTH ORGANIZATION | |||||||
| 6600 WEST MAPLE | WEST BLOOMFIELD | MI | 48322 | NONE | PUBLIC CHARITY | RELIGIOUS | $75,000 |
| HEBREW DAY SCHOOL OF ANN ARBOR | |||||||
| 2937 BIRCH HOLLOW DR | ANN ARBOR | MI | 48108 | NONE | PUBLIC CHARITY | EDUCATIONAL | $50,000 |
| JEWISH COMMUNITY CENTER | |||||||
| 6600 WEST MAPLE | WEST BLOOMFIELD | MI | 48322 | NONE | PUBLIC CHARITY | EDUCATIONAL | $179,250 |
| JEWISH FEDERATION OF METRO DETROIT | |||||||
| 6710 WEST MAPLE ROAD | BLOOMFIELD HILLS | MI | 48301 | NONE | PUBLIC CHARITY | ISRAEL YOUTH TRAVEL | $496,604 |
| MESORAH HERITAGE FOUNDATION | |||||||
| 4401 SECOND AVENUE | BROOKLYN | NY | 11232 | NONE | PUBLIC CHARITY | RELIGIOUS | $1,000,000 |
| MIRIAM'S WELL -- BE'ER MIRIAM | |||||||
| 13 SIMMONS STREET | SAUGERTIES | NY | 12477 | NONE | PUBLIC CHARITY | RELIGIOUS | $225,000 |
| NCSY | |||||||
| 2020 K STREET | WASHINGTON | DC | 20006 | NONE | PUBLIC CHARITY | EDUCATIONAL & RELIGIOUS | $64,000 |
| NISTAR | |||||||
| 121 W LONG LAKE RD | BLOOMFIELD HILLS | MI | 48304 | NONE | PUBLIC CHARITY | DISCRETIONARY | $1,125,000 |
| 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 |
| YAD EZRA | |||||||
| 2850 WEST ELEVEN MILE RD | BERKLEY | MI | 48072 | NONE | PUBLIC CHARITY | FOOD BANK | $215,000 |
| YESHIVA BETH YEHUDAH | |||||||
| 15751 LINCOLN DRIVE | SOUTHFIELD | MI | 48076 | NONE | PUBLIC CHARITY | EDUCATIONAL | $25,289,785 |
| YIDDISH BOOK CENTER | |||||||
| 1021 WEST AMHERST STREET | AMHERST | MA | 01002 | NONE | PUBLIC CHARITY | EDUCATIONAL | $1,000 |
| FRIENDS OF SINAI TRUST | |||||||
| 19022 W TEN MILE ROAD | SOUTHFIELD | MI | 48075 | NONE | PUBLIC CHARITY | RELIGIOUS | $250,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $29,800,639 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $5,558,317 | ExclusionAmt |
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $4,131,669 | ExclusionAmt |
Other Investment Income OtherInvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $66,380 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $7,254,577 | ExclusionAmt |
Other Revenue Described OtherRevenueDescribedGrp (3 entries)
| DescDesc | Unrelated Business Taxbl IncmUnrelatedBusinessTaxblIncmAmt | ExclusionExclusionCd | ExclusionExclusionAmt |
|---|---|---|---|
| MILLENNIUM USA LP-K-1 | $1,922,923 | 14 | -$3,977,404 |
| ABRAMS CAPITAL II, LP | -$62,185 | 14 | -$254,405 |
| ABRAMS CAPITAL I, LP | -$67,574 | 14 | -$221,463 |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $1,793,164 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $12,557,671 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $14,350,835 | 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 |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp (2 entries)
| ContributorContributorNum | Address Line1ContributorUSAddress/AddressLine1Txt | CityContributorUSAddress/CityNm | State AbbreviationContributorUSAddress/StateAbbreviationCd | ZIPContributorUSAddress/ZIPCd | Total ContributionsTotalContributionsAmt | Noncash ContributionNoncashContributionInd | Person ContributionPersonContributionInd |
|---|---|---|---|---|---|---|---|
| PARTNERS IN TORAH INC | |||||||
| 1 | 15751 LINCOLN DR | SOUTHFIELD | MI | 48076 | $1,658,975 | Yes (X) | |
| PARTNERS IN TORAH INC | |||||||
| 2 | 15751 LINCOLN DR | SOUTHFIELD | MI | 48076 | $7,331 | Yes (X) | |
Non Cash Property Contribution NonCashPropertyContributionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 1 | ContributorNum |
| Noncash Property | MARKETABLE SECURITIES | NoncashPropertyDesc |
| Fair Market Value | $1,658,975 | FairMarketValueAmt |
| Received | 2024-02-06 | ReceivedDt |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ACCOUNTING FEES | CategoryTxt |
| Amt | $17,700 | 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 | $17,665,979 | $61,871,691 |
| 1ST MANHATTAN CO. #006600 | $14,319,389 | $31,184,842 |
| UBS SECURITIES - DE 37630 | $48,448,240 | $117,666,465 |
| AZIMUTH CAPITAL #35388 | $16,707,924 | $27,887,161 |
| AZIMUTH CAPITAL #35415 | $14,016,161 | $22,604,158 |
| 1ST MANHATTAN CO. #009265 | $5,306,340 | $5,505,998 |
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 | $58,640,146 | BookValueAmt |
| EOYFMV | $108,457,395 | EOYFMVAmt |
Other Decreases Schedule OtherDecreasesSchedule
Other Decreases Detail OtherDecreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | BOOK/TAX DIFFERENCE ON GAIN OF DONATED SECURITIES | Desc |
| Amt | $177,930 | Amt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| ANNUAL REPORT | $20 | $0 | $0 |
| INVESTMENT & ADVISORY FEES | $1,111,706 | $1,111,706 | $0 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail (9 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt |
|---|---|---|---|
| ABRAMS CAPITAL PARTNERS II, LP | $28,682 | $28,682 | $28,682 |
| CERBERUS INTERNATIONAL II LTD | $18,979 | $18,979 | $18,979 |
| ABRAMS CAPITAL PARTNERS I, LP | $19,128 | $19,128 | $19,128 |
| ABRAMS CAPITAL PARTNERS II, LP | $2 | $2 | $2 |
| ABRAMS CAPITAL PARTNERS I, LP | $1 | $1 | $1 |
| CATHAY CAPITAL HOLDINGS II | -$412 | -$412 | -$412 |
| MILLENNIUM USA LP-K-1 | -$2,054,481 | -$3,977,404 | -$2,054,481 |
| ABRAMS CAPITAL II, LP | -$316,590 | -$254,405 | -$316,590 |
| ABRAMS CAPITAL I, LP | -$289,037 | -$221,463 | -$289,037 |
Other Increases Schedule OtherIncreasesSchedule
Other Increases Detail OtherIncreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | BOOK/TAX DIFFERENCE FROM PASSTHROUGH PARTNERSHIPS | Desc |
| Amt | $27,032 | Amt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (3 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| FOREIGN TAX | $32,487 | $32,487 | $0 |
| FEDERAL BUSINESS TAX | $95,000 | $0 | $0 |
| FEDERAL EXCISE TAX | $449,718 | $450,282 | $0 |