STRATEGY STUDIO / PUBLIC DATA EXPLORER

JACOB AND ANITA PENZER FOUNDATION INC: Form 990PF, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
JACOB AND ANITA PENZER FOUNDATION INC (EIN 65-0710609)
Tax period
2014-01-01 to 2014-12-31
Filed
2015-05-13
IRS object ID
201541339349101219
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

FieldValueIRS element (for citing)
Return2015-05-13T09:49:48-05:00ReturnTs
Tax Period End2014-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN270120069PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1COOPERSMITH SIMON & VOGEL PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line150 CHARLES LINDBERGH BLVD STE 605AddressLine1Txt
CityUNIONDALECityNm
State AbbreviationNYStateAbbreviationCd
ZIP11553ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2014-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN650710609EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JACOB & ANITA PENZER FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlJACOBusinessNameControlTxt
Phone5614962659PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1C/O RICHARD PENZER 81 HARBORVIEWAddressLine1Txt
Address Line2WESTAddressLine2Txt
CityLAWRENCECityNm
State AbbreviationNYStateAbbreviationCd
ZIP115591911ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRICHARD PENZERPersonNm
Person TitleVICE PRES/TREASURERPersonTitleTxt
Phone5614962659PhoneNum
Signature2015-05-13SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonWILLIAM A VOGELPreparerPersonNm
PTINP00209076PTIN
Phone5164835800PhoneNum
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-04-25 22:37:26ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$4,533FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$600ContriRcvdRevAndExpnssAmt
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Cap Gain Net Incm Net Invst Incm$0CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$600TotalRevAndExpnssAmt
Total Net Invst Incm$0TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$0CompOfcrDirTrstRevAndExpnssAmt
Comp Ofcr Dir Trst Net Invst Incm$0CompOfcrDirTrstNetInvstIncmAmt
Comp Ofcr Dir Trst Dsbrs Chrtbl$0CompOfcrDirTrstDsbrsChrtblAmt
Accounting Fees Rev And Expnss$600AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$0AccountingFeesNetInvstIncmAmt
Accounting Fees Chrtbl Prps$600AccountingFeesChrtblPrpsAmt
Other Expenses Rev And Expnss$546OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$0OtherExpensesNetInvstIncmAmt
Other Expenses Dsbrs Chrtbl$546OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$1,146TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$1,146TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$0ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$0ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$1,146TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$1,146TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$546ExcessRevenueOverExpensesAmt
Net Investment Income$0NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$5,079CashBOYAmt
Cash EOY$4,533CashEOYAmt
Cash EOYFMV$4,533CashEOYFMVAmt
Total Assets BOY$5,079TotalAssetsBOYAmt
Total Assets EOY$4,533TotalAssetsEOYAmt
Total Assets EOYFMV$4,533TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind
Unrestricted BOY$5,079UnrestrictedBOYAmt
Unrestricted EOY$4,533UnrestrictedEOYAmt
Tot Net Ast Or Fund Balances BOY$5,079TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$4,533TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$5,079TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$4,533TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$5,079TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$546ExcessRevenueOverExpensesAmt
Other Increases$0OtherIncreasesAmt
Subtotal$4,533SubtotalAmt
Other Decreases$0OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$4,533TotNetAstOrFundBalancesEOYAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 Tax0LiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$987AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$5,003NetVlNoncharitableAssetsYr1Amt
Distribution Yr10.197282DistributionYr1Rt
Adjusted Qlfy Distri Yr2$371AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2$5,003NetVlNoncharitableAssetsYr2Amt
Distribution Yr20.074156DistributionYr2Rt
Adjusted Qlfy Distri Yr3$4,363AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3$4,868NetVlNoncharitableAssetsYr3Amt
Distribution Yr30.896261DistributionYr3Rt
Adjusted Qlfy Distri Yr4$611AdjustedQlfyDistriYr4Amt
Net Vl Noncharitable Assets Yr4$4,868NetVlNoncharitableAssetsYr4Amt
Distribution Yr40.125514DistributionYr4Rt
Adjusted Qlfy Distri Yr5$661AdjustedQlfyDistriYr5Amt
Net Vl Noncharitable Assets Yr5$4,868NetVlNoncharitableAssetsYr5Amt
Distribution Yr50.135785DistributionYr5Rt
Total Distribution1.428998TotalDistributionRt
Average Distribution0.285800AverageDistributionRt
Net Vl Noncharitable Assets$4,734NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$1,353AdjNetVlNoncharitableAssetsAmt
Net Investment Income Pct$0NetInvestmentIncomePctAmt
Adj Nonchrtbl Net Invst Incm Pct$1,353AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$1,146QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$0InvestmentIncomeExciseTaxAmt
Tax Under Section511$0TaxUnderSection511Amt
Subtotal$0SubtotalAmt
Subtitle A Tax$0SubtitleATaxAmt
Tax Based On Investment Income$0TaxBasedOnInvestmentIncomeAmt
Total Payments And Credits$0TotalPaymentsAndCreditsAmt
Tax Due$0TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political Acty0LegislativePoliticalActyInd
More Than100 Spent0MoreThan100SpentInd
Form1120 POL Filed0Form1120POLFiledInd
Section4955 Organization Tax$0Section4955OrganizationTaxAmt
Section4955 Managers Tax$0Section4955ManagersTaxAmt
Tax Reimbursed$0TaxReimbursedAmt
Activities Not Previously Rpt0ActivitiesNotPreviouslyRptInd
Changes To Articles Or Bylaws0ChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Organization Dissolved Etc0OrganizationDissolvedEtcInd
Section508e Rqr Satisfied0Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (1)AtLeast5000InAssetsInd
Org Report Or Register StateFLOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (1)Form990PFFiledWithAttyGenInd
Private Operating Foundation0PrivateOperatingFoundationInd
New Substantial Contributors0NewSubstantialContributorsInd
Own Controlled Entity0OwnControlledEntityInd
Donor Advised Fund0DonorAdvisedFundInd
Comply With Public Insp RqrYes (1)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt
Individual With BooksANITA PENZERIndividualWithBooksNm
Phone5614962659PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line116882 RIVER BIRCH CIRCLEAddressLine1Txt
CityDELRAY BEACHCityNm
State AbbreviationFLStateAbbreviationCd
ZIP334457055ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts Question0ForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified Prsn0SaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified Prsn0BrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified Prsn0FurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified Prsn0PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified Prsn0TransferAstDisqualifiedPrsnInd
Payment To Government Official0PaymentToGovernmentOfficialInd
Uncorrected Prior Acts0UncorrectedPriorActsInd
Undistributed Income PY0UndistributedIncomePYInd
Business Holdings0BusinessHoldingsInd
Jeopardy Investments0JeopardyInvestmentsInd
Uncorrected PY Jeopardy Invst0UncorrectedPYJeopardyInvstInd
Influence Legislation0InfluenceLegislationInd
Influence Election0InfluenceElectionInd
Grants To Individuals0GrantsToIndividualsInd
Grants To Organizations0GrantsToOrganizationsInd
Noncharitable Purpose0NoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (6 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
ANITA PENZER
16882 RIVER BIRCH CIRCLEDELRAY BEACHFL334457055PRESIDENT/ DIRECTOR0.00$0$0$0
MICHAEL PENZER
81 HARBORVIEW WESTLAWRENCENY115591911DIRECTOR0.00$0$0$0
ARIEL PENZER
81 HARBORVIEW WESTLAWRENCENY115591911DIRECTOR0.00$0$0$0
RICHARD PENZER
81 HARBORVIEW WESTLAWRENCENY115591911VICE PRES /TREAS /DIRECTOR0.00$0$0$0
JACKI PENZER
81 HARBORVIEW WESTLAWRENCENY115591911SECRETARY/ DIRECTOR0.00$0$0$0
JACOB PENZER
81 HARBORVIEW WESTLAWRENCENY115591911DIRECTOR0.00$0$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Other Employee Paid Over50k0OtherEmployeePaidOver50kCnt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt
Contractor Paid Over50k0ContractorPaidOver50kCnt

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt
Expenses1$0Expenses1Amt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt
Expenses1$0Expenses1Amt
All Other Program Rltd Invst Tot$0AllOtherProgramRltdInvstTotAmt
Total$0TotalAmt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$4,806AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$4,806TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$4,806AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$72CashDeemedCharitableAmt
Net Vl Noncharitable Assets$4,734NetVlNoncharitableAssetsAmt
Minimum Investment Return$237MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$237MinimumInvestmentReturnAmt
Total Tax$0TotalTaxAmt
Distributable Before Adj$237DistributableBeforeAdjAmt
Recoveries Qualfied Distri$0RecoveriesQualfiedDistriAmt
Distributable Before Ded$237DistributableBeforeDedAmt
Deduction From Distributable$0DeductionFromDistributableAmt
Distributable As Adjusted$237DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$1,146ExpensesAndContributionsAmt
Program Related Invst Total$0ProgramRelatedInvstTotalAmt
Qualifying Distributions$1,146QualifyingDistributionsAmt
Pct Sect4940e Org Net Invst Incm$0PctSect4940eOrgNetInvstIncmAmt
Adjusted Qualifying Distri$1,146AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$237DistributableAsAdjustedAmt
Undistributed Income PY$0UndistributedIncomePYAmt
Total For Prior Years$0TotalForPriorYearsAmt
Excess Distribution Cyov Yr5$418ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$368ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$4,120ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$121ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$737ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$5,764TotalExcessDistributionCyovAmt
Qualifying Distributions$1,146QualifyingDistributionsAmt
Applied To Year1$0AppliedToYear1Amt
Applied To Prior Years$0AppliedToPriorYearsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$237AppliedToCurrentYearAmt
Remaining Distri From Corpus$909RemainingDistriFromCorpusAmt
Excess Distri Cyov App CY Corpus$0ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$0ExcessDistributionCyovAppCYAmt
Total Corpus$6,673TotalCorpusAmt
Prior Year Undistributed Incm$0PriorYearUndistributedIncmAmt
Prior Year Deficiency Or Tax$0PriorYearDeficiencyOrTaxAmt
Taxable1$0Taxable1Amt
Taxable2$0Taxable2Amt
Undistributed Income CY$0UndistributedIncomeCYAmt
Corpus Distri170b1 E Or4942g3$0CorpusDistri170b1EOr4942g3Amt
Excess Distri Cyov From Yr5$418ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$6,255ExcessDistriCyovToNextYrAmt
Excess From Year4$368ExcessFromYear4Amt
Excess From Year3$4,120ExcessFromYear3Amt
Excess From Year2$121ExcessFromYear2Amt
Excess From Year1$737ExcessFromYear1Amt
Excess From Current Year$909ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd
Total Grant Or Contri Pd Dur Yr$0TotalGrantOrContriPdDurYrAmt
Total Grant Or Contri Apprv Fut$0TotalGrantOrContriApprvFutAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Unrelated Business Taxbl Incm$0UnrelatedBusinessTaxblIncmAmt
Exclusion$0ExclusionAmt
Related Or Exempt Function Incm$0RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$0TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EO0TrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EO0TrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of Assets0SalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EO0PurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth Assets0RentalOfFacilitiesOthAssetsInd
Reimbursement Arrangements0ReimbursementArrangementsInd
Loans Or Loan Guarantees0LoansOrLoanGuaranteesInd
Performance Of Services Etc0PerformanceOfServicesEtcInd
Sharing Of Facilities Etc0SharingOfFacilitiesEtcInd
Relationships Nonchrtbl EO0RelationshipsNonchrtblEOInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryCOOPERSMITH, SIMON & VOGEL, PCCategoryTxt
Amt$600Amt
Net Investment Income$0NetInvestmentIncomeAmt
Disbursements Charitable Prps$600DisbursementsCharitablePrpsAmt

All Oth Prog Rltd Investments Sch AllOthProgRltdInvestmentsSch

All Other Program Related Invst AllOtherProgramRelatedInvstGrp

FieldValueIRS element (for citing)
DescN/ADesc
Amt$0Amt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
CORPORATE AGENT FEES$402$0$402
BANK CHARGES$144$0$144