JLG CHARITABLE FOUNDATION: Form 990PF, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- JLG CHARITABLE FOUNDATION (EIN 35-6818239)
- Tax period
- 2013-06-01 to 2014-05-31
- Filed
- 2014-12-13
- IRS object ID
- 201413479349100101
- Schema version
- 2013v3.1
- 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
- Accounting Fees Schedule
- Compensation Explanation
- Other Expenses Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2014-12-13T17:41:16-06:00 | ReturnTs |
| Tax Period End | 2014-05-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 112957290 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MEYER M NEBENZAHL CPA | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1053 E 2ND ST | AddressLine1 |
| City | BROOKLYN | City |
| State | NY | State |
| ZIP Code | 11230 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2013-06-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 356818239 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JLG CHARITABLE FOUNDATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | JLGC | BusinessNameControlTxt |
| Phone | 7188532090 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1381 51ST STREET | AddressLine1 |
| City | BROOKLYN | City |
| State | NY | State |
| ZIP Code | 11219 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOSEPH GOLDBURD | PersonNm |
| Person Title | TRUSTEE | PersonTitleTxt |
| Phone | 7188532090 | PhoneNum |
| Signature | 2014-12-08 | SignatureDt |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MEYER NEBENZAHL | PreparerPersonNm |
| PTIN | P00151608 | PTIN |
| Phone | 7183777870 | PhoneNum |
| Preparation | 2014-12-08 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-12-30 17:16:21Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $40,176 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Interest On Sav Rev And Expnss | $350 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $350 | InterestOnSavNetInvstIncmAmt |
| Interest On Savings Adj Net Incm | $350 | InterestOnSavingsAdjNetIncmAmt |
| Total Rev And Expnss | $350 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $350 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $350 | TotalAdjNetIncmAmt |
| Accounting Fees Rev And Expnss | $500 | AccountingFeesRevAndExpnssAmt |
| Taxes Rev And Expnss | $12 | TaxesRevAndExpnssAmt |
| Other Expenses Rev And Expnss | $60 | OtherExpensesRevAndExpnssAmt |
| Tot Opr Expenses Rev And Expnss | $572 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $40,905 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $40,905 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $41,477 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $40,905 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$41,127 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $350 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $350 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sav And Temp Cash Invst BOY | $81,303 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $40,176 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $40,176 | SavAndTempCashInvstEOYFMVAmt |
| Total Assets BOY | $81,303 | TotalAssetsBOYAmt |
| Total Assets EOY | $40,176 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $40,176 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
| Retained Earning BOY | $81,303 | RetainedEarningBOYAmt |
| Retained Earning EOY | $40,176 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $81,303 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $40,176 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $81,303 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $40,176 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $81,303 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$41,127 | ExcessRevenueOverExpensesAmt |
| Subtotal | $40,176 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $40,176 | TotNetAstOrFundBalancesEOYAmt |
Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable Section4942 Tax | false | LiableSection4942TaxInd |
| Adjusted Qlfy Distri Yr1 | $2,710 | AdjustedQlfyDistriYr1Amt |
| Net Vl Noncharitable Assets Yr1 | $81,717 | NetVlNoncharitableAssetsYr1Amt |
| Distribution Yr1 | 0.033163 | DistributionYr1Rt |
| Adjusted Qlfy Distri Yr2 | $19,599 | AdjustedQlfyDistriYr2Amt |
| Net Vl Noncharitable Assets Yr2 | $84,232 | NetVlNoncharitableAssetsYr2Amt |
| Distribution Yr2 | 0.232679 | DistributionYr2Rt |
| Adjusted Qlfy Distri Yr3 | $9,606 | AdjustedQlfyDistriYr3Amt |
| Net Vl Noncharitable Assets Yr3 | $88,919 | NetVlNoncharitableAssetsYr3Amt |
| Distribution Yr3 | 0.108031 | DistributionYr3Rt |
| Net Vl Noncharitable Assets Yr4 | $90,993 | NetVlNoncharitableAssetsYr4Amt |
| Total Distribution | 0.373873 | TotalDistributionRt |
| Average Distribution | 0.124624 | AverageDistributionRt |
| Net Vl Noncharitable Assets | $69,626 | NetVlNoncharitableAssetsAmt |
| Adj Net Vl Noncharitable Assets | $8,677 | AdjNetVlNoncharitableAssetsAmt |
| Net Investment Income Pct | $4 | NetInvestmentIncomePctAmt |
| Adj Nonchrtbl Net Invst Incm Pct | $8,681 | AdjNonchrtblNetInvstIncmPctAmt |
| Qualifying Distributions | $40,905 | QualifyingDistributionsAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Domestic Org Meeting Sect4940e | Yes (X) | DomesticOrgMeetingSect4940eInd |
| Investment Income Excise Tax | $4 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $4 | SubtotalAmt |
| Tax Based On Investment Income | $4 | TaxBasedOnInvestmentIncomeAmt |
| Tax Due | $4 | TaxDueAmt |
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 | NY | 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 |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MEYER M NEBENZAHL CPA | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7183777870 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1053 EAST 2ND STREET | AddressLine1 |
| City | BROOKLYN | City |
| State | NY | State |
| ZIP Code | 11230 | ZIPCode |
| 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 |
| 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/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|---|---|---|---|
| JOSEPH GOLDBURD | ||||||||
| 1772 57TH STREET | BROOKLYN | NY | 11219 | TRUSTEE | 1.00 | $0 | $0 | $0 |
| LORI GOLDBURD | ||||||||
| 1772 57TH STREET | BROOKLYN | NY | 11219 | TRUSTEE | 1.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | N/A | Description1Txt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $0 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $70,686 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $70,686 | TotalFMVOfUnusedAssetsAmt |
| Adjusted Total FMV Of Unused Ast | $70,686 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $1,060 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $69,626 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $3,481 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $3,481 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $4 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $4 | TotalTaxAmt |
| Distributable Before Adj | $3,477 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $3,477 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $3,477 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $40,905 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $40,905 | QualifyingDistributionsAmt |
| Pct Sect4940e Org Net Invst Incm | $4 | PctSect4940eOrgNetInvstIncmAmt |
| Adjusted Qualifying Distri | $40,901 | AdjustedQualifyingDistriAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $3,477 | DistributableAsAdjustedAmt |
| Excess Distribution Cyov Yr2 | $15,045 | ExcessDistributionCyovYr2Amt |
| Total Excess Distribution Cyov | $15,045 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $40,905 | QualifyingDistributionsAmt |
| Applied To Current Year | $3,477 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $37,428 | RemainingDistriFromCorpusAmt |
| Total Corpus | $52,473 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov To Next Yr | $52,473 | ExcessDistriCyovToNextYrAmt |
| Excess From Year2 | $15,045 | ExcessFromYear2Amt |
| Excess From Current Year | $37,428 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (6 entries)
| Address Line1RecipientUSAddress/AddressLine1 | CityRecipientUSAddress/City | StateRecipientUSAddress/State | ZIP CodeRecipientUSAddress/ZIPCode | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|
| CONG NISHMAS CHAYA | ||||||
| 1803 53RD STREET | BROOKLYN | NY | 11204 | PUBLIC | GENERAL OPERATIONS | $1,285 |
| VAAD REFUAH | ||||||
| 1381 51ST STREET | BROOKLYN | NY | 11219 | PUBLIC | GENERAL OPERATIONS | $6,000 |
| BORO PARK HATZOLAH | ||||||
| 5215 16TH AVENUE | BROOKLYN | NY | 11204 | PUBLIC | GENERAL OPERATIONS | $3,600 |
| SHAGAS ARYEH | ||||||
| 975 WEST CROSS STREET | LAKEWOOD | NJ | 08701 | PUBLIC | GENERAL OPERATIONS | $25,000 |
| CONG BRIZDOVITZ | ||||||
| 1721 58TH STREET | BROOKLYN | NY | 11201 | PUBLIC | GENERAL OPERATIONS | $1,000 |
| VARIOUS DISTRIBUTIONS | ||||||
| LESS THAN 1000 | BROOKLYN | NY | 11219 | PUBLIC | GENERAL OPERATIONS | $4,020 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $40,905 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | $350 | RelatedOrExemptFunctionIncmAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | $350 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $350 | 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 |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | INDIRECT ACCOUNTING FEES | CategoryTxt |
| Amt | $500 | Amt |
Compensation Explanation CompensationExplanation
Compensation Explanation CompensationExplanationGrp (2 entries)
| JOSEPH GOLDBURD |
| LORI GOLDBURD |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt |
|---|---|
| EXPENSES | |
| FILING FEES | $60 |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | EXCISE TAX | CategoryTxt |
| Amt | $12 | Amt |