STRATEGY STUDIO / PUBLIC DATA EXPLORER

DANIEL & REBECA ROSENBERG FAMILY FOUNDATION: Form 990PF, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
DANIEL & REBECA ROSENBERG FAMILY FOUNDATION (EIN 20-0499539)
Tax period
2017-01-01 to 2017-12-31
Filed
2018-05-23
IRS object ID
201801439349100520
Schema version
2017v2.2
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 ReturnHeader

FieldValueIRS element (for citing)
Return2018-05-23T13:28:36-07:00ReturnTs
Tax Period End2017-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN362132863PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1FriedmanMinskCole & 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 Begin2017-01-01TaxPeriodBeginDt

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
Signature2018-05-23SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJAMES P FASTOVSKYPreparerPersonNm
PTINP01294371PTIN
Phone3105532606PhoneNum
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$286,143FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$8,000ContriRcvdRevAndExpnssAmt
Other Income Rev And Expnss$15,000OtherIncomeRevAndExpnssAmt
Other Income Net Invst Incm$15,000OtherIncomeNetInvstIncmAmt
Total Rev And Expnss$23,000TotalRevAndExpnssAmt
Total Net Invst Incm$15,000TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss$1,815AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$1,815AccountingFeesNetInvstIncmAmt
Other Expenses Rev And Expnss$10OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$10OtherExpensesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss$1,825TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$1,825TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$40,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$40,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$41,825TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$1,825TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$40,000TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$18,825ExcessRevenueOverExpensesAmt
Net Investment Income$13,175NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$8,326CashBOYAmt
Cash EOY-$607CashEOYAmt
Cash EOYFMV-$607CashEOYFMVAmt
Sav And Temp Cash Invst BOY$46,750SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$36,750SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$36,750SavAndTempCashInvstEOYFMVAmt
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$305,076TotalAssetsBOYAmt
Total Assets EOY$286,143TotalAssetsEOYAmt
Total Assets EOYFMV$286,143TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind
Retained Earning BOY$305,076RetainedEarningBOYAmt
Retained Earning EOY$286,143RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$305,076TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$286,143TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$305,076TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$286,143TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$305,076TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$18,825ExcessRevenueOverExpensesAmt
Subtotal$286,251SubtotalAmt
Other Decreases$108OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$286,143TotNetAstOrFundBalancesEOYAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxfalseLiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$24,892AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$293,797NetVlNoncharitableAssetsYr1Amt
Distribution Yr10.08473DistributionYr1Rt
Net Vl Noncharitable Assets Yr2$305,999NetVlNoncharitableAssetsYr2Amt
Adjusted Qlfy Distri Yr3$27,426AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3$319,845NetVlNoncharitableAssetsYr3Amt
Distribution Yr30.08575DistributionYr3Rt
Adjusted Qlfy Distri Yr4$26,080AdjustedQlfyDistriYr4Amt
Net Vl Noncharitable Assets Yr4$335,240NetVlNoncharitableAssetsYr4Amt
Distribution Yr40.07780DistributionYr4Rt
Adjusted Qlfy Distri Yr5$27,466AdjustedQlfyDistriYr5Amt
Net Vl Noncharitable Assets Yr5$358,231NetVlNoncharitableAssetsYr5Amt
Distribution Yr50.07667DistributionYr5Rt
Total Distribution0.324939TotalDistributionRt
Average Distribution0.064988AverageDistributionRt
Net Vl Noncharitable Assets$281,523NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$18,296AdjNetVlNoncharitableAssetsAmt
Net Investment Income Pct$132NetInvestmentIncomePctAmt
Adj Nonchrtbl Net Invst Incm Pct$18,428AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$40,000QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Domestic Org Meeting Sect4940eYes (X)DomesticOrgMeetingSect4940eInd
Investment Income Excise Tax$132InvestmentIncomeExciseTaxAmt
Subtotal$132SubtotalAmt
Tax Based On Investment Income$132TaxBasedOnInvestmentIncomeAmt
Extsn Request Income Tax Paid$132ExtsnRequestIncomeTaxPaidAmt
Total Payments And Credits$132TotalPaymentsAndCreditsAmt

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 ContributorsfalseNewSubstantialContributorsInd
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

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 BEACHCA90772Trustee0.00$0
REBECA ROSENBERG
511 SOUTH HELBERTA AVEREDONDO BEACHCA90772Trustee0.00$0
DANIEL CZERNY GUAJARDO
511 SOUTH HELBERTA AVEREDONDO BEACHCA90772Trustee0.00$0
HUGO CZERNY GUAJARDO
511 SOUTH HELBERTA AVEREDONDO BEACHCA90772Trustee0.00$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$35,810AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$250,000FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$285,810TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$285,810AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$4,287CashDeemedCharitableAmt
Net Vl Noncharitable Assets$281,523NetVlNoncharitableAssetsAmt
Minimum Investment Return$14,076MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$14,076MinimumInvestmentReturnAmt
Tax Based On Investment Income$132TaxBasedOnInvestmentIncomeAmt
Total Tax$132TotalTaxAmt
Distributable Before Adj$13,944DistributableBeforeAdjAmt
Distributable Before Ded$13,944DistributableBeforeDedAmt
Distributable As Adjusted$13,944DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$40,000ExpensesAndContributionsAmt
Qualifying Distributions$40,000QualifyingDistributionsAmt
Pct Sect4940e Org Net Invst Incm$132PctSect4940eOrgNetInvstIncmAmt
Adjusted Qualifying Distri$39,868AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$13,944DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$9,718ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$9,318ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$11,894ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr1$10,418ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$41,348TotalExcessDistributionCyovAmt
Qualifying Distributions$40,000QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$13,944AppliedToCurrentYearAmt
Remaining Distri From Corpus$26,056RemainingDistriFromCorpusAmt
Total Corpus$67,404TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$9,718ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$57,686ExcessDistriCyovToNextYrAmt
Excess From Year4$9,318ExcessFromYear4Amt
Excess From Year3$11,894ExcessFromYear3Amt
Excess From Year1$10,418ExcessFromYear1Amt
Excess From Current Year$26,056ExcessFromCurrentYearAmt

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$40,000Amt
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$40,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Other Investment Incm Part VII OtherInvestmentIncmPartVIIGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$15,000ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$15,000ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$15,000TotalIncomeProducingActyAmt

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

Schedule B IRS990ScheduleB

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
General RuleYes (X)GeneralRuleInd

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
Contributor1ContributorNum
Contributor PersonDANIEL REBECA ROSENBERGContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1511 SOUTH HELBERTA AVEAddressLine1Txt
CityREDONDO BEACHCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90772ZIPCd
FieldValueIRS element (for citing)
Total Contributions$8,000TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryACCOUNTING FEESCategoryTxt
Amt$1,815Amt
Net Investment Income$1,815NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Other Decreases Schedule OtherDecreasesSchedule

Other Decreases Detail OtherDecreasesDetail

FieldValueIRS element (for citing)
DescFEDERAL TAXDesc
Amt$108Amt

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$15,000RevenueAndExpensesPerBooksAmt