ZICHRON AVIGDOR FOUNDATION: Form 990PF, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- ZICHRON AVIGDOR FOUNDATION (EIN 20-0355779)
- Tax period
- 2014-01-01 to 2014-12-31
- Filed
- 2015-11-09
- IRS object ID
- 201523139349100202
- Schema version
- 2014v5.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-11-09T06:11:59-08:00 | ReturnTs |
| Tax Period End | 2014-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | J H KOENIG & CO | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 HILLCREST CENTER DRIVE - SUITE 32 | AddressLine1Txt |
| City | SPRING VALLEY | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10977 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2014-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 200355779 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ZICHRON AVIGDOR FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ZICH | BusinessNameControlTxt |
| Phone | 7323701492 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1139 SOMERSET AVENUE | AddressLine1Txt |
| City | LAKEWOOD | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 08701 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAVID LOWENTHAL | PersonNm |
| Person Title | TRUSTEE | PersonTitleTxt |
| Phone | 7323701492 | PhoneNum |
| Signature | 2015-04-01 | SignatureDt |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JOSEPH KOENIG | PreparerPersonNm |
| Preparation | 2015-11-09 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $1,880,302 | 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 | $365,261 | ContriRcvdRevAndExpnssAmt |
| Interest On Sav Rev And Expnss | $2,263 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $2,263 | InterestOnSavNetInvstIncmAmt |
| Interest On Savings Adj Net Incm | $2,263 | InterestOnSavingsAdjNetIncmAmt |
| Cap Gain Net Incm Net Invst Incm | $0 | CapGainNetIncmNetInvstIncmAmt |
| Other Income Rev And Expnss | -$1,566 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | -$1,566 | OtherIncomeNetInvstIncmAmt |
| Other Income Adj Net Incm | -$1,566 | OtherIncomeAdjNetIncmAmt |
| Total Rev And Expnss | $365,958 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $697 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $697 | TotalAdjNetIncmAmt |
| Accounting Fees Rev And Expnss | $650 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $650 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Adj Net Incm | $650 | AccountingFeesAdjNetIncmAmt |
| Accounting Fees Chrtbl Prps | $650 | AccountingFeesChrtblPrpsAmt |
| Tot Opr Expenses Rev And Expnss | $650 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $650 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Adj Net Incm | $650 | TotOprExpensesAdjNetIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $650 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $0 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $0 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $650 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $650 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Adj Net Incm | $650 | TotalExpensesAdjNetIncmAmt |
| Total Expenses Dsbrs Chrtbl | $650 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $365,308 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $47 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $47 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $2,013 | CashBOYAmt |
| Sav And Temp Cash Invst BOY | $1,536,310 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $1,082,537 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $1,082,537 | SavAndTempCashInvstEOYFMVAmt |
| Other Investments EOY | $797,765 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $797,765 | OtherInvestmentsEOYFMVAmt |
| Total Assets BOY | $1,538,323 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,880,302 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $1,880,302 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
| Unrestricted BOY | $1,538,323 | UnrestrictedBOYAmt |
| Unrestricted EOY | $1,880,302 | UnrestrictedEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $1,538,323 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $1,880,302 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $1,538,323 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $1,880,302 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $1,538,323 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $365,308 | ExcessRevenueOverExpensesAmt |
| Subtotal | $1,903,631 | SubtotalAmt |
| Other Decreases | $23,329 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $1,880,302 | TotNetAstOrFundBalancesEOYAmt |
Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable Section4942 Tax | false | LiableSection4942TaxInd |
| Adjusted Qlfy Distri Yr1 | $75 | AdjustedQlfyDistriYr1Amt |
| Net Vl Noncharitable Assets Yr1 | $1,540,576 | NetVlNoncharitableAssetsYr1Amt |
| Distribution Yr1 | 0.000049 | DistributionYr1Rt |
| Adjusted Qlfy Distri Yr2 | $49,257 | AdjustedQlfyDistriYr2Amt |
| Distribution Yr2 | 0.000000 | DistributionYr2Rt |
| Adjusted Qlfy Distri Yr3 | $50,800 | AdjustedQlfyDistriYr3Amt |
| Net Vl Noncharitable Assets Yr3 | $1,103,233 | NetVlNoncharitableAssetsYr3Amt |
| Distribution Yr3 | 0.046046 | DistributionYr3Rt |
| Adjusted Qlfy Distri Yr4 | $33,850 | AdjustedQlfyDistriYr4Amt |
| Distribution Yr4 | 0.000000 | DistributionYr4Rt |
| Net Vl Noncharitable Assets Yr5 | $463,259 | NetVlNoncharitableAssetsYr5Amt |
| Total Distribution | 0.046095 | TotalDistributionRt |
| Average Distribution | 0.011524 | AverageDistributionRt |
| Net Vl Noncharitable Assets | $2,076,572 | NetVlNoncharitableAssetsAmt |
| Adj Net Vl Noncharitable Assets | $23,930 | AdjNetVlNoncharitableAssetsAmt |
| Adj Nonchrtbl Net Invst Incm Pct | $23,930 | AdjNonchrtblNetInvstIncmPctAmt |
| Qualifying Distributions | $650 | QualifyingDistributionsAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $1 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $1 | SubtotalAmt |
| Tax Based On Investment Income | $1 | TaxBasedOnInvestmentIncomeAmt |
| Original Return Tax Paid | $0 | OriginalReturnTaxPaidAmt |
| Tax Due | $1 | TaxDueAmt |
| Applied To ES Tax | $0 | AppliedToESTaxAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | false | LegislativePoliticalActyInd |
| More Than100 Spent | false | MoreThan100SpentInd |
| Form1120 POL Filed | false | Form1120POLFiledInd |
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (true) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Org Report Or Register State | NJ | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (true) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | false | PrivateOperatingFoundationInd |
| New Substantial Contributors | false | NewSubstantialContributorsInd |
| Own Controlled Entity | false | OwnControlledEntityInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (true) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
| Individual With Books | ZICHRON AVIGDOR FOUNDATION | IndividualWithBooksNm |
| Phone | 7323701492 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1139 SOMERSET | AddressLine1Txt |
| City | LAKEWOOD | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 08701 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | false | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | false | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | false | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | false | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | false | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | false | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | false | PaymentToGovernmentOfficialInd |
| Uncorrected Prior Acts | false | UncorrectedPriorActsInd |
| Undistributed Income PY | false | UndistributedIncomePYInd |
| Business Holdings | false | BusinessHoldingsInd |
| Jeopardy Investments | false | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | false | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | false | InfluenceLegislationInd |
| Influence Election | false | InfluenceElectionInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Noncharitable Purpose | false | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 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 |
|---|---|---|---|---|---|---|---|---|
| DAVID LOWENTHAL | ||||||||
| 1139 SOMERSET AVENUE | LAKEWOOD | NJ | 08701 | PRESIDENT | 1.00 | $0 | $0 | $0 |
| RIVKAH LOWENTHAL | ||||||||
| 1139 SOMERSET AVENUE | LAKEWOOD | NJ | 08701 | SECRETARY | 1.00 | $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 |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $0 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $1,310,430 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $797,765 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $2,108,195 | TotalFMVOfUnusedAssetsAmt |
| Adjusted Total FMV Of Unused Ast | $2,108,195 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $31,623 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $2,076,572 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $103,829 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $103,829 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $1 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $1 | TotalTaxAmt |
| Distributable Before Adj | $103,828 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $103,828 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $103,828 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $650 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $650 | QualifyingDistributionsAmt |
| Adjusted Qualifying Distri | $650 | AdjustedQualifyingDistriAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $103,828 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $77,029 | UndistributedIncomePYAmt |
| Excess Distribution Cyov Yr5 | $40,037 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $33,850 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr2 | $50,600 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $75 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $124,562 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $650 | QualifyingDistributionsAmt |
| Remaining Distri From Corpus | $650 | RemainingDistriFromCorpusAmt |
| Total Corpus | $125,212 | TotalCorpusAmt |
| Taxable2 | $77,029 | Taxable2Amt |
| Undistributed Income CY | $103,828 | UndistributedIncomeCYAmt |
| Excess Distri Cyov From Yr5 | $40,037 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $85,175 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $33,850 | ExcessFromYear4Amt |
| Excess From Year2 | $50,600 | ExcessFromYear2Amt |
| Excess From Year1 | $75 | ExcessFromYear1Amt |
| Excess From Current Year | $650 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | DAVID LOWENTHAL | ContributingManagerNm |
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business | 900099 | BusinessCd |
| Unrelated Business Taxbl Incm | $2,263 | UnrelatedBusinessTaxblIncmAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $2,263 | UnrelatedBusinessTaxblIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $2,263 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | false | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | false | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | false | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | false | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | false | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | false | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | false | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | false | 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 | DAVID LOWENTHAL | ContributorPersonNm |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1139 SOMERSET AVENUE | AddressLine1Txt |
| City | LAKEWOOD | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 08701 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | $365,261 | TotalContributionsAmt |
| Person Contribution | Yes (X) | PersonContributionInd |
Other Decreases Schedule OtherDecreasesSchedule
Other Decreases Detail OtherDecreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ADJUSTMENT | Desc |
| Amt | $23,329 | Amt |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | K-1 LEVITICUS | Desc |
| Revenue And Expenses Per Books | -$1,566 | RevenueAndExpensesPerBooksAmt |
| Net Investment Income | -$1,566 | NetInvestmentIncomeAmt |
| Adjusted Net Income | -$1,566 | AdjustedNetIncomeAmt |