JOSEPH AND SHERRIE GARFIELD CHARITABLE FOUNDATION INC: Form 990PF, tax year 2015

View the entire original 990 at ProPublica ↗

Organization: JOSEPH AND SHERRIE GARFIELD CHARITABLE FOUNDATION INC (EIN 06-1669075)
Tax period: 2015-01-01 to 2015-12-31
Filed: 2016-11-11
IRS object ID: 201603169349101275
Schema version: 2015v2.1
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
Form 990-PF
Schedule B
Accounting Fees Schedule
Investments Corp Stock Schedule
Legal Fees Schedule
Other Assets Schedule
Other Decreases Schedule
Other Expenses Schedule
Other Liabilities Schedule
Taxes Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2016-11-11T15:58:34-06:00	ReturnTs
Tax Period End	2015-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	591818353	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	KAUFMAN ROSSIN & CO PA	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	2699 S BAYSHORE DRIVE	AddressLine1Txt
City	MIAMI	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	33133	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990PF	ReturnTypeCd
Tax Period Begin	2015-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	061669075	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	JOSEPH & SHERRIE GARFIELD CHARITABLE	BusinessNameLine1Txt
Business Name Line2	FOUNDATION INC	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	JOSE	BusinessNameControlTxt
Phone	3058562444	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	C/O MICHAEL KATZ 2699 S BAYSHORE DR	AddressLine1Txt
City	MIAMI	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	33133	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MICHAEL KATZ	PersonNm
Person Title	DIRECTOR	PersonTitleTxt
Phone	3058562444	PhoneNum
Signature	2016-11-11	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	DAVID MERZEL CPA	PreparerPersonNm
PTIN	P00089178	PTIN
Phone	3058585600	PhoneNum
Preparation	2016-11-11	PreparationDt

Field	Value	IRS element (for citing)
Tax	2015	TaxYr
Build TS	2017-02-10 21:41:12Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
FMV Assets EOY	$9,011,665	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	$1,069,941	ContriRcvdRevAndExpnssAmt
Dividends Rev And Expnss	$145,126	DividendsRevAndExpnssAmt
Dividends Net Invst Incm	$131,483	DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss	$211,920	NetGainSaleAstRevAndExpnssAmt
Gross Sales Price	$1,707,202	GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm	$211,920	CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss	$1,426,987	TotalRevAndExpnssAmt
Total Net Invst Incm	$343,403	TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss	$170,000	CompOfcrDirTrstRevAndExpnssAmt
Comp Ofcr Dir Trst Net Invst Incm	$42,500	CompOfcrDirTrstNetInvstIncmAmt
Comp Ofcr Dir Trst Dsbrs Chrtbl	$0	CompOfcrDirTrstDsbrsChrtblAmt
Pension Empl Bnft Rev And Expnss	$10,990	PensionEmplBnftRevAndExpnssAmt
Pension Empl Bnft Net Invst Incm	$0	PensionEmplBnftNetInvstIncmAmt
Pension Empl Bnft Dsbrs Chrtbl	$0	PensionEmplBnftDsbrsChrtblAmt
Legal Fees Rev And Expnss	$6,141	LegalFeesRevAndExpnssAmt
Legal Fees Net Invst Incm	$6,141	LegalFeesNetInvstIncmAmt
Legal Fees Dsbrs Chrtbl	$0	LegalFeesDsbrsChrtblAmt
Accounting Fees Rev And Expnss	$5,607	AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm	$5,607	AccountingFeesNetInvstIncmAmt
Accounting Fees Chrtbl Prps	$0	AccountingFeesChrtblPrpsAmt
Taxes Rev And Expnss	$13,158	TaxesRevAndExpnssAmt
Taxes Net Invst Incm	$3,714	TaxesNetInvstIncmAmt
Taxes Dsbrs Chrtbl	$0	TaxesDsbrsChrtblAmt
Other Expenses Rev And Expnss	$57,948	OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm	$20,313	OtherExpensesNetInvstIncmAmt
Other Expenses Dsbrs Chrtbl	$0	OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss	$263,844	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$78,275	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$0	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$434,375	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$434,375	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$698,219	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$78,275	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$434,375	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	$728,768	ExcessRevenueOverExpensesAmt
Net Investment Income	$265,128	NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash BOY	$11,603	CashBOYAmt
Cash EOY	$34,568	CashEOYAmt
Cash EOYFMV	$17,396	CashEOYFMVAmt
Sav And Temp Cash Invst BOY	$1,152,290	SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY	$1,455,578	SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV	$1,455,578	SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY	$6,562,012	CorporateStockBOYAmt
Corporate Stock EOY	$6,959,281	CorporateStockEOYAmt
Corporate Stock EOYFMV	$7,537,792	CorporateStockEOYFMVAmt
Land Bldg Equip Cost Or Other Bss	$2,228	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$2,228	LandBldgEquipAccumDeprecAmt
Other Assets BOY	$8,918	OtherAssetsBOYAmt
Other Assets EOY	$899	OtherAssetsEOYAmt
Other Assets EOYFMV	$899	OtherAssetsEOYFMVAmt
Total Assets BOY	$7,734,823	TotalAssetsBOYAmt
Total Assets EOY	$8,450,326	TotalAssetsEOYAmt
Total Assets EOYFMV	$9,011,665	TotalAssetsEOYFMVAmt
Other Liabilities BOY	$11,288	OtherLiabilitiesBOYAmt
Other Liabilities EOY	$0	OtherLiabilitiesEOYAmt
Total Liabilities BOY	$11,288	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Org Does Not Follow SFAS117	Yes (X)	OrgDoesNotFollowSFAS117Ind
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	$7,723,535	RetainedEarningBOYAmt
Retained Earning EOY	$8,450,326	RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY	$7,723,535	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$8,450,326	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$7,734,823	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$8,450,326	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$7,723,535	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	$728,768	ExcessRevenueOverExpensesAmt
Other Increases	$0	OtherIncreasesAmt
Subtotal	$8,452,303	SubtotalAmt
Other Decreases	$1,977	OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY	$8,450,326	TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (3 entries)

PropertyPropertyDesc	How AcquiredHowAcquiredCd	Gross Sales PriceGrossSalesPriceAmt	Cost Or Other BasisCostOrOtherBasisAmt	Gain Or LossGainOrLossAmt	Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
PUBLICLY TRADED SECURITIES	P	$1,604,784	$1,495,282	$109,502	$109,502
CLASS ACTION PROCEEDS	P	$817		$817	$817
CAPITAL GAINS DIVIDENDS	P	$101,601		$101,601	$101,601

Field	Value	IRS element (for citing)
Capital Gain Net Income	$211,920	CapitalGainNetIncomeAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

Field	Value	IRS element (for citing)
Liable Section4942 Tax	0	LiableSection4942TaxInd
Adjusted Qlfy Distri Yr1	$437,250	AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1	$7,790,529	NetVlNoncharitableAssetsYr1Amt
Distribution Yr1	0.056126	DistributionYr1Rt
Adjusted Qlfy Distri Yr2	$468,250	AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2	$7,027,423	NetVlNoncharitableAssetsYr2Amt
Distribution Yr2	0.066632	DistributionYr2Rt
Adjusted Qlfy Distri Yr3	$459,500	AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3	$5,477,707	NetVlNoncharitableAssetsYr3Amt
Distribution Yr3	0.083885	DistributionYr3Rt
Adjusted Qlfy Distri Yr4	$469,029	AdjustedQlfyDistriYr4Amt
Net Vl Noncharitable Assets Yr4	$5,095,881	NetVlNoncharitableAssetsYr4Amt
Distribution Yr4	0.092041	DistributionYr4Rt
Adjusted Qlfy Distri Yr5	$426,500	AdjustedQlfyDistriYr5Amt
Net Vl Noncharitable Assets Yr5	$4,267,117	NetVlNoncharitableAssetsYr5Amt
Distribution Yr5	0.099950	DistributionYr5Rt
Total Distribution	0.398634	TotalDistributionRt
Average Distribution	0.079727	AverageDistributionRt
Net Vl Noncharitable Assets	$8,356,153	NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets	$666,211	AdjNetVlNoncharitableAssetsAmt
Net Investment Income Pct	$2,651	NetInvestmentIncomePctAmt
Adj Nonchrtbl Net Invst Incm Pct	$668,862	AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions	$434,375	QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$5,303	InvestmentIncomeExciseTaxAmt
Tax Under Section511	$0	TaxUnderSection511Amt
Subtotal	$5,303	SubtotalAmt
Subtitle A Tax	$0	SubtitleATaxAmt
Tax Based On Investment Income	$5,303	TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx	$3,440	EstimatedPlusOvpmtIncmTxAmt
Applied To Es Tax	$4,540	AppliedToEsTaxAmt
Total Payments And Credits	$7,980	TotalPaymentsAndCreditsAmt
Es Penalty	$13	EsPenaltyAmt
Overpayment	$2,664	OverpaymentAmt
Applied To ES Tax	$2,664	AppliedToESTaxAmt
Refund	$0	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	0	UnrelatedBusIncmOverLimitInd
Organization Dissolved Etc	0	OrganizationDissolvedEtcInd
Section508e Rqr Satisfied	Yes (1)	Section508eRqrSatisfiedInd
At Least5000 In Assets	Yes (1)	AtLeast5000InAssetsInd
Org Report Or Register State	FL	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

Persons With Books Name PersonsWithBooksName

Field	Value	IRS element (for citing)
Business Name Line1	WALTER E LIEBER	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	3058585600	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	3210 TREASURE TROVE LANE	AddressLine1Txt
City	MIAMI	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	33133	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	Yes (1)	PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified Prsn	0	TransferAstDisqualifiedPrsnInd
Payment To Government Official	0	PaymentToGovernmentOfficialInd
Acts Fail To Qlfy As Exceptions	0	ActsFailToQlfyAsExceptionsInd
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

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 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
SHERRIE S GARFIELD
2901 S BAYSHORE DRIVE 3G	MIAMI	FL	33133	DIRECTOR	5.00	$0	$0	$0
WALTER E LIEBER
3210 TREASURE TROVE LANE	MIAMI	FL	33133	PRESIDENT & DIRECTOR	30.00	$145,000	$10,990	$0
MICHAEL D KATZ
2699 SOUTH BAYSHORE DRIVE 7TH FLOOR	MIAMI	FL	33133	DIRECTOR	5.00	$25,000	$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	$7,872,668	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$610,736	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$8,483,404	TotalFMVOfUnusedAssetsAmt
Reduction Claimed	$0	ReductionClaimedAmt
Acquisition Indebtedness	$0	AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast	$8,483,404	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$127,251	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$8,356,153	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$417,808	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$417,808	MinimumInvestmentReturnAmt
Tax Based On Investment Income	$5,303	TaxBasedOnInvestmentIncomeAmt
Total Tax	$5,303	TotalTaxAmt
Distributable Before Adj	$412,505	DistributableBeforeAdjAmt
Recoveries Qualfied Distri	$0	RecoveriesQualfiedDistriAmt
Distributable Before Ded	$412,505	DistributableBeforeDedAmt
Deduction From Distributable	$0	DeductionFromDistributableAmt
Distributable As Adjusted	$412,505	DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$434,375	ExpensesAndContributionsAmt
Program Related Invst Total	$0	ProgramRelatedInvstTotalAmt
Qualifying Distributions	$434,375	QualifyingDistributionsAmt
Pct Sect4940e Org Net Invst Incm	$0	PctSect4940eOrgNetInvstIncmAmt
Adjusted Qualifying Distri	$434,375	AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$412,505	DistributableAsAdjustedAmt
Undistributed Income PY	$0	UndistributedIncomePYAmt
Total For Prior Years	$0	TotalForPriorYearsAmt
Excess Distribution Cyov Yr5	$214,526	ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4	$216,317	ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3	$187,573	ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2	$127,316	ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1	$52,114	ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov	$797,846	TotalExcessDistributionCyovAmt
Qualifying Distributions	$434,375	QualifyingDistributionsAmt
Applied To Year1	$0	AppliedToYear1Amt
Applied To Prior Years	$0	AppliedToPriorYearsAmt
Treated As Distri From Corpus	$0	TreatedAsDistriFromCorpusAmt
Applied To Current Year	$412,505	AppliedToCurrentYearAmt
Remaining Distri From Corpus	$21,870	RemainingDistriFromCorpusAmt
Excess Distri Cyov App CY Corpus	$0	ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY	$0	ExcessDistributionCyovAppCYAmt
Total Corpus	$819,716	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	$214,526	ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr	$605,190	ExcessDistriCyovToNextYrAmt
Excess From Year4	$216,317	ExcessFromYear4Amt
Excess From Year3	$187,573	ExcessFromYear3Amt
Excess From Year2	$127,316	ExcessFromYear2Amt
Excess From Year1	$52,114	ExcessFromYear1Amt
Excess From Current Year	$21,870	ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Field	Value	IRS element (for citing)
Only Contri To Preselected	Yes (X)	OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (26 entries)

Address Line1RecipientUSAddress/AddressLine1Txt	CityRecipientUSAddress/CityNm	State AbbreviationRecipientUSAddress/StateAbbreviationCd	ZIPRecipientUSAddress/ZIPCd	Recipient RelationshipRecipientRelationshipTxt	Recipient Foundation StatusRecipientFoundationStatusTxt	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt	Address Line1RecipientForeignAddress/AddressLine1Txt	Address Line2RecipientForeignAddress/AddressLine2Txt	CityRecipientForeignAddress/CityNm	CountryRecipientForeignAddress/CountryCd	Foreign PostalRecipientForeignAddress/ForeignPostalCd
ALFALIT INTERNATIONAL
3026 NW 79TH AVENUE	MIAMI	FL	33122	N/A	PUBLIC CHARITY	GENERAL OPERATIONS	$10,000
BARTON-RAVLIN CHAPTER THE WOMEN'S CANCER ASSOCIATION UNIVERSITY OF MIAMI
1350 WEST FLAGLER ST	MIAMI	FL	331352320	N/A	PUBLIC CHARITY	GENERAL OPERATIONS	$5,375
BELLO HORIZONTE ASSOCIACAO MINISTERIO ENSINADNDO DE SIAO-BRAZIL
				N/A	PUBLIC CHARITY	GENERAL OPERATIONS	$10,000	RUA FUNCHAL 185- BAIRRO OURO PRETO	CEP	BELO HORIZONTEMG	BR	31310-440
BETH HALLEL BIRMINGHAM
2230 SUMPTER STREET	BIRMINGHAM	AL	35226	N/A	PUBLIC CHARITY	GENERAL OPERATIONS	$30,000
BOYS AND GIRLS CLUB OF MIAMI-DADE INC
2805 SW 32ND AVENUE	MIAMI	FL	33133	N/A	PUBLIC CHARITY	GENERAL OPERATIONS	$20,000
CADE AND KATELYN FUND - OHIO STATE UNIVERSITY
2741 LICKING VALLEY ROAD NE	NEWARK	OH	43055	N/A	PUBLIC CHARITY	GENERAL OPERATIONS	$5,000
CHAPMAN PARTNERSHIP
1550 NORTH MIAMI AVENUE	MIAMI	FL	33136	N/A	PUBLIC CHARITY	GENERAL OPERATIONS	$10,000
CHEVRA
PO BOX 596	WEST SIMSBURY	CT	06902	N/A	PUBLIC CHARITY	GENERAL OPERATIONS	$15,000
CHILDREN'S BEREAVEMENT CENTER
7600 S RED ROAD 307	SOUTH MIAMI	FL	33143	N/A	PUBLIC CHARITY	GENERAL OPERATIONS	$15,000
CHILDREN'S HOME SOCIETY
2805 SW 32ND AVENUE	MIAMI	FL	33133	N/A	PUBLIC CHARITY	GENERAL OPERATIONS	$37,500
EDUCATE TOMORROW CORP
1717 N BAYSHORE DRIVE 203	MIAMI	FL	33132	N/A	PUBLIC CHARITY	GENERAL OPERATIONS	$25,000
FRIENDS OF THE YEMIN ORDER
4340 EAST-WEST HWY SUITE 202	BETHESDA	MD	20814	N/A	PUBLIC CHARITY	GENERAL OPERATIONS	$10,000
GREATER MIAMI JEWISH FEDERATION
4200 BISCAYNE BLVD	MIAMI	FL	33137	N/A	PUBLIC CHARITY	GENERAL OPERATIONS	$20,000
HIS HOUSE CHILDREN'S HOME
20000 NW 47TH AVENUE	OPALOCKA	FL	33055	N/A	PUBLIC CHARITY	GENERAL OPERATIONS	$15,000
KRISTI HOUSE INC
1265 NW 12TH AVENUE	MIAMI	FL	33136	N/A	PUBLIC CHARITY	GENERAL OPERATIONS	$5,000
MESSIANIC JEWISH THEOLOGICAL INSTITUTE (MJTI)
PO BOX 1521	ANN ARBOR	MI	48106	N/A	PUBLIC CHARITY	GENERAL OPERATIONS	$45,000
MIAMI PROJECT TO CURE PARALYSIS
PO BOX 016960 R-48	MIAMI	FL	33101	N/A	PUBLIC CHARITY	GENERAL OPERATIONS	$3,000
NEAT STUFF INC
2624 NW 21ST TERRACE	MIAMI	FL	33142	N/A	PUBLIC CHARITY	GENERAL OPERATIONS	$5,000
SHAKE A LEG MIAMI INC
2620 S BAYSHORE DRIVE	COCONUT GROVE	FL	33133	N/A	PUBLIC CHARITY	GENERAL OPERATIONS	$17,000
SMILE TRAIN INC
245 5TH STREET	NEW YORK	NY	10016	N/A	PUBLIC CHARITY	GENERAL OPERATIONS	$1,500
SOUTH MIAMI HOSPITAL FOUNDATION
6200 SW 73RD STREET	SOUTH MIAMI	FL	33143	N/A	PUBLIC CHARITY	GENERAL OPERATIONS	$10,000
TEL AVIV FOUNDATION
220 FIFTH AVENUE SUITE 1301	NEW YORK	NY	10001	N/A	PUBLIC CHARITY	GENERAL OPERATIONS	$30,000
UNION OF MESSIANIC JEWISH CONGREGATIONS
529 JEFFERSON STREET NE	ALBUQUERQUE	NM	87108	N/A	PUBLIC CHARITY	GENERAL OPERATIONS	$30,000
UNIVERSITY OF MIAMI - DEPT OF PEDIATRICS
1601 NW 12TH AVENUE	MIAMI	FL	33136	N/A	PUBLIC CHARITY	GENERAL OPERATIONS	$10,000
UNIVERSITY OF MIAMI - HILLEL
1100 STANFORD AVENUE	CORAL GABLES S	FL	33146	N/A	PUBLIC CHARITY	GENERAL OPERATIONS	$35,000
VOICES FOR CHILDREN FOUNDATION
1500 NW 12TH AVENUE SUITE 1117	MIAMI	FL	33136	N/A	PUBLIC CHARITY	GENERAL OPERATIONS	$15,000

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$434,375	TotalGrantOrContriPdDurYrAmt
Total Grant Or Contri Apprv Fut	$0	TotalGrantOrContriApprvFutAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

Field	Value	IRS element (for citing)
Exclusion	14	ExclusionCd
Exclusion	$145,126	ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

Field	Value	IRS element (for citing)
Exclusion	18	ExclusionCd
Exclusion	$211,920	ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Unrelated Business Taxbl Incm	$0	UnrelatedBusinessTaxblIncmAmt
Exclusion	$357,046	ExclusionAmt
Related Or Exempt Function Incm	$0	RelatedOrExemptFunctionIncmAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$357,046	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

Field	Value	IRS element (for citing)
Contributor	1	ContributorNum
Contributor Person	SHERRIE S GARFIELD CLAT	ContributorPersonNm

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	2901 SOUTH BAYSHORE DRIVE	AddressLine1Txt
City	MIAMI	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	33133	ZIPCd

Field	Value	IRS element (for citing)
Total Contributions	$1,069,941	TotalContributionsAmt
Person Contribution	Yes (X)	PersonContributionInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

Field	Value	IRS element (for citing)
Category	KAUFMAN ROSSIN & CO. - ACCOUNTING FEES	CategoryTxt
Amt	$5,607	Amt
Net Investment Income	$5,607	NetInvestmentIncomeAmt
Disbursements Charitable Prps	$0	DisbursementsCharitablePrpsAmt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

Field	Value	IRS element (for citing)
Stock	CORPORATE STOCK AND MUTUAL FUNDS	StockNm
EOY Book Value	$6,959,281	EOYBookValueAmt
EOYFMV	$7,537,792	EOYFMVAmt

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFeesGrp

Field	Value	IRS element (for citing)
Category	LEGAL FEES	CategoryTxt
Legal Fees	$6,141	LegalFeesAmt
Net Investment Income	$6,141	NetInvestmentIncomeAmt
Disbursements Charitable Prps	$0	DisbursementsCharitablePrpsAmt

Other Assets Schedule OtherAssetsSchedule

Other Assets Schedule OtherAssetsScheduleGrp (2 entries)

DescDesc	BOY Book ValueBOYBookValueAmt	EOY Book ValueEOYBookValueAmt	EOYFMVEOYFMVAmt
INTEREST/DIVIDENDS RECEIVABLE	$728	$899	$899
PROCEEDS RECEIVABLE	$8,190	$0	$0

Other Decreases Schedule OtherDecreasesSchedule

Other Decreases Detail OtherDecreasesDetail (2 entries)

DescDesc	AmtAmt
CHANGES IN NET ASSETS [BASIS ADJUSTMENTS]	$1,138
OTHER CHANGES IN NET ASSETS	$839

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (11 entries)

DescDesc	Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt	Net Investment IncomeNetInvestmentIncomeAmt	Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt
OFFICE SUPPLIES	$1,163	$0	$0
TELEPHONE	$2,671	$0	$0
AUTO EXPENSES	$6,456	$0	$0
DUES AND SUBSCRIPTIONS	$1,130	$0	$0
ENTERTAINMENT	$1,207	$0	$0
GIFTS	$236	$0	$0
SECRETARIAL SERVICES	$24,000	$0	$0
TRAVEL EXPENSE	$711	$0	$0
INVESTMENT FEES	$20,287	$20,287	$0
ADR FEES	$26	$26	$0
LICENSES	$61	$0	$0

Other Liabilities Schedule OtherLiabilitiesSchedule

Other Liabilities Detail OtherLiabilitiesDetail (2 entries)

DescDesc	BOY Book ValueBOYBookValueAmt	EOY Book ValueEOYBookValueAmt
PAYROLL LIABILITIES	$112	$0
SALES REPORTED IN 2014 - DELIVERED IN 2015	$11,176	$0

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxt	AmtAmt	Net Investment IncomeNetInvestmentIncomeAmt	Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt
PAYROLL TAXES	$9,444	$0	$0
FOREIGN TAXES WITHHELD	$3,714	$3,714	$0