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GLAUCOMA INSTITUTE OF BEVERLY HILLS RESEARCH FOUNDATION INC: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
GLAUCOMA INSTITUTE OF BEVERLY HILLS RESEARCH FOUNDATION INC (EIN 10-0004470)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-17
IRS object ID
202533219349102903
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 ReturnHeader

FieldValueIRS element (for citing)
Return2025-11-17T08:52:03-08:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt
Disaster Reliefrelief due to la fires'25 due 10/15/25DisasterReliefTxt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN753194011PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Moss Levy & Hartzheim CPAsBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line15800 Hannum Ave Ste EAddressLine1Txt
CityCulver CityCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90230ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN100004470EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1GLAUCOMA INSTITUTE OF BEVERLY HILLSBusinessNameLine1Txt
Business Name Line2RESEARCH FOUNDATION INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlGLAUBusinessNameControlTxt
Phone3108551112PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1434 S CRESCENT DRIVEAddressLine1Txt
CityBEVERLY HILLSCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90212ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMICHAEL S BERLINPersonNm
Person TitlePresidentPersonTitleTxt
Signature2025-11-17SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCraig A HartzheimPreparerPersonNm
PTINP01386531PTIN
Phone3106702745PhoneNum
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Initial Return Former Pub ChrtyYes (X)InitialReturnFormerPubChrtyInd
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$1,296,151FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Dividends Rev And Expnss$27,582DividendsRevAndExpnssAmt
Dividends Net Invst Incm$27,582DividendsNetInvstIncmAmt
Dividends Adj Net Incm$27,582DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss$48,989NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$95,625GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$48,989CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$76,571TotalRevAndExpnssAmt
Total Net Invst Incm$76,571TotalNetInvstIncmAmt
Total Adj Net Incm$27,582TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$14,672AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$14,672AccountingFeesNetInvstIncmAmt
Accounting Fees Adj Net Incm$14,672AccountingFeesAdjNetIncmAmt
Other Prof Fees Rev And Expnss$141,267OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm$7,633OtherProfFeesNetInvstIncmAmt
Other Prof Fees Adj Net Incm$7,633OtherProfFeesAdjNetIncmAmt
Other Prof Fees Dsbrs Chrtbl$133,634OtherProfFeesDsbrsChrtblAmt
Interest Rev And Expnss$15,250InterestRevAndExpnssAmt
Interest Net Invst Incm$15,250InterestNetInvstIncmAmt
Interest Adj Net Incm$15,250InterestAdjNetIncmAmt
Taxes Rev And Expnss$1,016TaxesRevAndExpnssAmt
Taxes Dsbrs Chrtbl$1,016TaxesDsbrsChrtblAmt
Occupancy Rev And Expnss$41,457OccupancyRevAndExpnssAmt
Occupancy Dsbrs Chrtbl$41,457OccupancyDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$213,662TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$37,555TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Adj Net Incm$37,555TotOprExpensesAdjNetIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$176,107TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$0ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$0ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$213,662TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$37,555TotalExpensesNetInvstIncmAmt
Total Expenses Adj Net Incm$37,555TotalExpensesAdjNetIncmAmt
Total Expenses Dsbrs Chrtbl$176,107TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$137,091ExcessRevenueOverExpensesAmt
Net Investment Income$39,016NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$44,824CashBOYAmt
Cash EOY$21,953CashEOYAmt
Cash EOYFMV$21,953CashEOYFMVAmt
Sav And Temp Cash Invst BOY$162,321SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$92,640SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$92,640SavAndTempCashInvstEOYFMVAmt
Rcvbl From Officers BOY$74,507RcvblFromOfficersBOYAmt
Rcvbl From Officers EOY$54,384RcvblFromOfficersEOYAmt
Rcvbl From Officers EOYFMV$54,384RcvblFromOfficersEOYFMVAmt
Corporate Stock BOY$422,243CorporateStockBOYAmt
Corporate Stock EOY$399,962CorporateStockEOYAmt
Corporate Stock EOYFMV$399,962CorporateStockEOYFMVAmt
Other Investments BOY$655,229OtherInvestmentsBOYAmt
Other Investments EOY$727,212OtherInvestmentsEOYAmt
Other Investments EOYFMV$727,212OtherInvestmentsEOYFMVAmt
Total Assets BOY$1,359,124TotalAssetsBOYAmt
Total Assets EOY$1,296,151TotalAssetsEOYAmt
Total Assets EOYFMV$1,296,151TotalAssetsEOYFMVAmt
Other Liabilities BOY$288,100OtherLiabilitiesBOYAmt
Other Liabilities EOY$283,713OtherLiabilitiesEOYAmt
Total Liabilities BOY$288,100TotalLiabilitiesBOYAmt
Total Liabilities EOY$283,713TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$1,071,024NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$1,012,438NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$1,071,024TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$1,012,438TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$1,359,124TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$1,296,151TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$1,071,024TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$137,091ExcessRevenueOverExpensesAmt
Other Increases$78,505OtherIncreasesAmt
Subtotal$1,012,438SubtotalAmt
Tot Net Ast Or Fund Balances EOY$1,012,438TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp

FieldValueIRS element (for citing)
PropertyCHARLES SCHWAB & CO - 7851PropertyDesc
How AcquiredPHowAcquiredCd
Acquired2023-01-01AcquiredDt
Sold2024-12-31SoldDt
Gross Sales Price$95,625GrossSalesPriceAmt
Cost Or Other Basis$46,636CostOrOtherBasisAmt
Gain Or Loss$48,989GainOrLossAmt
Gains Minus Excess Or Losses$48,989GainsMinusExcessOrLossesAmt
FieldValueIRS element (for citing)
Capital Gain Net Income$48,989CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$542InvestmentIncomeExciseTaxAmt
Subtotal$542SubtotalAmt
Tax Based On Investment Income$542TaxBasedOnInvestmentIncomeAmt
Tax Due$542TaxDueAmt
Applied To ES Tax$0AppliedToESTaxAmt

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
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedfalseSection508eRqrSatisfiedInd
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 Line1MICHAEL S BERLINBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3108551112PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line15800 HANNUM AVE STE EAddressLine1Txt
CityCULVER CITYCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90230ZIPCd
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
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonMICHAEL S BERLINPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line14705 VIA DE ROMANZA STAddressLine1Txt
CityLAS VEGASCityNm
State AbbreviationNVStateAbbreviationCd
ZIP89135ZIPCd
FieldValueIRS element (for citing)
TitlePresidentTitleTxt
Average Hrs Per Wk Devoted To Pos20.00AverageHrsPerWkDevotedToPosRt
Compensation$0CompensationAmt
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$0AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$0TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$0AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$0CashDeemedCharitableAmt
Net Vl Noncharitable Assets$0NetVlNoncharitableAssetsAmt
Minimum Investment Return$0MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Tax Based On Investment Income$542TaxBasedOnInvestmentIncomeAmt
Total Tax$542TotalTaxAmt
Distributable Before Adj$542DistributableBeforeAdjAmt
Distributable Before Ded$542DistributableBeforeDedAmt
Distributable As Adjusted$0DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$176,107ExpensesAndContributionsAmt
Qualifying Distributions$176,107QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$0DistributableAsAdjustedAmt
Excess Distribution Cyov Yr1$161,540ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$161,540TotalExcessDistributionCyovAmt
Qualifying Distributions$176,107QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Remaining Distri From Corpus$176,107RemainingDistriFromCorpusAmt
Total Corpus$337,647TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$337,647ExcessDistriCyovToNextYrAmt
Excess From Year1$161,540ExcessFromYear1Amt
Excess From Current Year$176,107ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$27,582RelatedOrExemptFunctionIncmAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$48,989RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$76,571RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$76,571TotalIncomeProducingActyAmt

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 (2 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmtAdjusted Net IncomeAdjustedNetIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
ACCOUNTING FEES$6,784$6,784$6,784$0
INVESTMENT ADVISORY FEES$7,888$7,888$7,888$0

Other Liabilities Schedule OtherLiabilitiesSchedule

Other Liabilities Detail OtherLiabilitiesDetail

FieldValueIRS element (for citing)
DescSBA LOAN PAYABLEDesc
BOY Book Value$288,100BOYBookValueAmt
EOY Book Value$283,713EOYBookValueAmt

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail (2 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmtAdjusted Net IncomeAdjustedNetIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
BOOKKEEPING & ADMIN$15,267$7,633$7,633$7,634
RESEARCH ASSISTANT$126,000$0$0$126,000

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryTAXES AND LICENSESCategoryTxt
Amt$1,016Amt
Disbursements Charitable Prps$1,016DisbursementsCharitablePrpsAmt