THE JUDELSON FAMILY CHARITABLE TRUST: Form 990PF, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- THE JUDELSON FAMILY CHARITABLE TRUST (EIN 13-6264357)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-05-14
- IRS object ID
- 201301349349100225
- Schema version
- 2012v2.0
- 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
- Form 990-PF
- Schedule B
- Accounting Fees Schedule
- Investments Land Schedule2
- Other Expenses Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-05-14T12:11:39-07:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Kelson & Merves CPAs LLC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4501 Rt 9 North/ PO Box 563 | AddressLine1 |
| City | Howell | City |
| State | NJ | State |
| ZIP Code | 077310563 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnType |
| Tax Period Begin Date | 2012-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 136264357 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DAVID N JUDELSON FAMILY CHARITABLE TRUST | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | DAVI | NameControl |
| Phone | 2127584181 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 150 EAST 52ND STREET SUITE 2703 | AddressLine1 |
| City | NEW YORK | City |
| State | NY | State |
| ZIP Code | 10022 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | DAVID N JUDELSON | Name |
| Title | Trustee | Title |
| Date Signed | 2013-05-14 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | GARY S MERVES | Name |
| PTIN | P00227910 | PTIN |
| Phone | 7323642212 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exempt PF | X | ExemptPF |
| FMV Assets EOY | 1217236 | FMVAssetsEOY |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Received Rev And Expnss | 55000 | ContriReceivedRevAndExpnss |
| Dividends Rev And Expnss | 2889 | DividendsRevAndExpnss |
| Dividends Net Invst Incm | 2889 | DividendsNetInvstIncm |
| Dividends Adj Net Incm | 2889 | DividendsAdjNetIncm |
| Total Revenue And Expenses | 57889 | TotalRevenueAndExpenses |
| Total Net Investment Income | 2889 | TotalNetInvestmentIncome |
| Total Adjusted Net Income | 2889 | TotalAdjustedNetIncome |
| Accounting Fees Rev And Expnss | 2038 | AccountingFeesRevAndExpnss |
| Accounting Fees Net Invst Incm | 510 | AccountingFeesNetInvstIncm |
| Accounting Fees Dsbrs Chrtbl Prps | 1528 | AccountingFeesDsbrsChrtblPrps |
| Taxes Rev And Expnss | 3118 | TaxesRevAndExpnss |
| Taxes Net Invst Incm | 3118 | TaxesNetInvstIncm |
| Other Expenses Rev And Expnss | 2355 | OtherExpensesRevAndExpnss |
| Other Expenses Net Invst Incm | 1975 | OtherExpensesNetInvstIncm |
| Other Expenses Dsbrs Chrtbl Prps | 380 | OtherExpensesDsbrsChrtblPrps |
| Tot Opr Expenses Rev And Expnss | 7511 | TotOprExpensesRevAndExpnss |
| Tot Opr Expenses Net Invst Incm | 5603 | TotOprExpensesNetInvstIncm |
| Tot Opr Expenses Dsbrs Chrtbl Prps | 1908 | TotOprExpensesDsbrsChrtblPrps |
| Contri Gifts Paid Rev And Expnss | 50000 | ContriGiftsPaidRevAndExpnss |
| Contri Gifts Paid Dsbrs Chrtbl Prps | 50000 | ContriGiftsPaidDsbrsChrtblPrps |
| Total Expenses Rev And Expnss | 57511 | TotalExpensesRevAndExpnss |
| Total Expenses Net Invst Incm | 5603 | TotalExpensesNetInvstIncm |
| Total Expenses Dsbrs Chrtbl Prps | 51908 | TotalExpensesDsbrsChrtblPrps |
| Excess Of Revenue Over Expenses | 378 | ExcessOfRevenueOverExpenses |
| Net Investment Income | 0 | NetInvestmentIncome |
| Adjusted Net Income | 2889 | AdjustedNetIncome |
Balance Sheets BalanceSheets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | 2296 | CashBOY |
| Cash EOY | 4415 | CashEOY |
| Cash EOYFMV | 4415 | CashEOYFMV |
| Investments Govt Oblig BOY | 82929 | InvestmentsGovtObligBOY |
| Investments Govt Oblig EOY | 81188 | InvestmentsGovtObligEOY |
| Investments Govt Oblig EOYFMV | 62821 | InvestmentsGovtObligEOYFMV |
| Investments Land Etc Basis | 871728 | InvestmentsLandEtcBasis |
| Investments Land Etc BOY | 871728 | InvestmentsLandEtcBOY |
| Investments Land Etc EOY | 871728 | InvestmentsLandEtcEOY |
| Investments Land Etc EOYFMV | 1150000 | InvestmentsLandEtcEOYFMV |
| Total Assets BOY | 956953 | TotalAssetsBOY |
| Total Assets EOY | 957331 | TotalAssetsEOY |
| Total Assets EOYFMV | 1217236 | TotalAssetsEOYFMV |
| Loans From Officers BOY | 1702 | LoansFromOfficersBOY |
| Loans From Officers EOY | 1702 | LoansFromOfficersEOY |
| Total Liabilities BOY | 1702 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 1702 | TotalLiabilitiesEOY |
| Org That Do Not Follow SFAS117 | X | OrgThatDoNotFollowSFAS117 |
| Retained Earnings BOY | 955251 | RetainedEarningsBOY |
| Retained Earnings EOY | 955629 | RetainedEarningsEOY |
| Total Net Assets BOY | 955251 | TotalNetAssetsBOY |
| Total Net Assets EOY | 955629 | TotalNetAssetsEOY |
| Total Liabilities Net Assets BOY | 956953 | TotalLiabilitiesNetAssetsBOY |
| Total Liabilities Net Assets EOY | 957331 | TotalLiabilitiesNetAssetsEOY |
Changes In Net Assets Fund Balances ChangesInNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Net Assets Fund Balances BOY | 955251 | TotalNetAssetsFundBalancesBOY |
| Excess Of Revenue Over Expenses | 378 | ExcessOfRevenueOverExpenses |
| Subtotal | 955629 | Subtotal |
| Total Net Assets Fund Balances EOY | 955629 | TotalNetAssetsFundBalancesEOY |
Excise Tax Based On Investment Incm ExciseTaxBasedOnInvestmentIncm
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | 0 | InvestmentIncomeExciseTax |
Statements Regarding Activities StatementsRegardingActivities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Activities | false | LegislativePoliticalActivities |
| More Than100 Spent | false | MoreThan100Spent |
| Form1120 POL Filed | false | Form1120POLFiled |
| Activities Not Prev Reported | false | ActivitiesNotPrevReported |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylaws |
| Unrelated Bus Income Over1000 | false | UnrelatedBusIncomeOver1000 |
| Form990 T Filed | false | Form990TFiled |
| Termination Etc | false | TerminationEtc |
| Requirements Of Sect508e | true | RequirementsOfSect508e |
| At Least5000 In Assets | true | AtLeast5000InAssets |
| States Filed With | NY | StatesFiledWith |
| Form990 PF Filed With AG | true | Form990PFFiledWithAG |
| Private Operating Foundation | false | PrivateOperatingFoundation |
| New Substantial Contributors | false | NewSubstantialContributors |
| Interest In Controlled Entity | false | InterestInControlledEntity |
| Applicable Insurance Contract | false | ApplicableInsuranceContract |
| Comply With Public Inspection Rqr | true | ComplyWithPublicInspectionRqr |
| Website Address | N/A | WebsiteAddress |
Books In Care Of Business Name BooksInCareOfBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DAVID N JUDELSON | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Books In Care Of Phone Number | 2127584181 | BooksInCareOfPhoneNumber |
Books In Care Of US Address BooksInCareOfUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 150 EAST 52ND STREET SUITE 2703 | AddressLine1 |
| City | NEW YORK | City |
| State | NY | State |
| ZIP Code | 10022 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Bank | false | ForeignBank |
Statements Regarding Acty4720 StatementsRegardingActy4720
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exchange With Dsqfly Person | false | SaleOrExchangeWithDsqflyPerson |
| Borrow Or Lend With Dsqfly Person | false | BorrowOrLendWithDsqflyPerson |
| Furnished Goods With Dsqfly Person | false | FurnishedGoodsWithDsqflyPerson |
| Pay Compensation To Dsqfly Person | false | PayCompensationToDsqflyPerson |
| Transfer Assets To Dsqfly Person | false | TransferAssetsToDsqflyPerson |
| Payment To Government Offical | false | PaymentToGovernmentOffical |
| Acts Fail To Qualify As Exceptions | false | ActsFailToQualifyAsExceptions |
| Uncorrected Prior Acts | false | UncorrectedPriorActs |
| Undistributed Income Prior Years | false | UndistributedIncomePriorYears |
| Undistr Income4942a2 Not Applied | false | UndistrIncome4942a2NotApplied |
| Business Holdings | false | BusinessHoldings |
| Excess Business Holdings | false | ExcessBusinessHoldings |
| Jeopardy Investments | false | JeopardyInvestments |
| Uncorrected Jeopardy Investments | false | UncorrectedJeopardyInvestments |
| Influence Legislation | false | InfluenceLegislation |
| Influence Election | false | InfluenceElection |
| Grants To Individuals | false | GrantsToIndividuals |
| Grants To Organizations | false | GrantsToOrganizations |
| Noncharitable Purpose | false | NoncharitablePurpose |
| Tr Fail To Qualify As Exceptions | false | TrFailToQualifyAsExceptions |
| Maint Expend Responsibility | false | MaintExpendResponsibility |
| Rcv Funds To Pay Prsnl Bnft Contract | false | RcvFundsToPayPrsnlBnftContract |
| Pay Premiums Prsnl Bnft Contract | false | PayPremiumsPrsnlBnftContract |
| Prohibited Tax Shelter Transactn | false | ProhibitedTaxShelterTransactn |
| Proceeds Or Net Income | false | ProceedsOrNetIncome |
Ofcr Dir Trustees Key Employee Info OfcrDirTrusteesKeyEmployeeInfo
Ofcr Dir Trustees Or Key Employee OfcrDirTrusteesOrKeyEmployee
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person Name | DAVID N JUDELSON | PersonName |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 SUTTON PLACE | AddressLine1 |
| City | NEW YORK | City |
| State | NY | State |
| ZIP Code | 10152 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Title | Trustee | Title |
| Avg Hours Per Wk Devoted To Position | 1.00 | AvgHoursPerWkDevotedToPosition |
| Compensation | 0 | Compensation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Highest Paid Empl NONE | NONE | CompOfHighestPaidEmplNONE |
| Comp Of Hghst Paid Cntrct NONE | NONE | CompOfHghstPaidCntrctNONE |
Summary Of Direct Charitable Acty SummaryOfDirectCharitableActy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | NONE - THE FOUNDATION MAKES CHARITABLE CONTRIBUTIONS TO PRE-SELECTED CHARITABLE ORGANIZATIONS. | Description1 |
| Expenses1 | 0 | Expenses1 |
Minimum Investment Return MinimumInvestmentReturn
| Field | Value | IRS element (for citing) |
|---|---|---|
| Avg Monthly FMV Of Securities | 63858 | AvgMonthlyFMVOfSecurities |
| Avg Monthly Cash Balances | 3575 | AvgMonthlyCashBalances |
| FMV All Other Noncharitable Assets | 1150000 | FMVAllOtherNoncharitableAssets |
| Total FMV Of Unused Assets | 1217433 | TotalFMVOfUnusedAssets |
| Reduction Claimed | 0 | ReductionClaimed |
| Adj Total FMV Of Unused Assets | 1217433 | AdjTotalFMVOfUnusedAssets |
| Cash Deemed Charitable | 18261 | CashDeemedCharitable |
| Net Noncharitable Assets | 1199172 | NetNoncharitableAssets |
| Minimum Investment Return | 59959 | MinimumInvestmentReturn |
Distributable DistributableAmount
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | 59959 | MinimumInvestmentReturn |
| Distributable Amount Before Adj | 59959 | DistributableAmountBeforeAdj |
| Distributable Amount Before Ded | 59959 | DistributableAmountBeforeDed |
| Distributable Amount As Adjusted | 59959 | DistributableAmountAsAdjusted |
Qualifying Distributions QualifyingDistributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | 51908 | ExpensesAndContributions |
| Qualifying Distributions | 51908 | QualifyingDistributions |
| Adj Qualifying Distributions | 51908 | AdjQualifyingDistributions |
Undistributed Income UndistributedIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable Amount As Adjusted | 59959 | DistributableAmountAsAdjusted |
| Excess Distri Carryover Year5 | 7115 | ExcessDistriCarryoverYear5 |
| Total Excess Distri Carryover | 7115 | TotalExcessDistriCarryover |
| Qualifying Distributions | 51908 | QualifyingDistributions |
| Treated As Distri From Corpus | 0 | TreatedAsDistriFromCorpus |
| Applied To Current Year | 51908 | AppliedToCurrentYear |
| Excess Distri Cyov App CY Corpus | 7115 | ExcessDistriCyovAppCYCorpus |
| Excess Distri Cyov Applied CY | 7115 | ExcessDistriCyovAppliedCY |
| Undistributed Income CY | 936 | UndistributedIncomeCY |
Supplementary Information SupplementaryInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | DAVID N JUDELSON | ContributingManager |
| Only Contributes To Preselected | X | OnlyContributesToPreselected |
Grant Or Contri Paid During Year GrantOrContriPaidDuringYear (10 entries)
| Address Line1RecipientUSAddress/AddressLine1 | CityRecipientUSAddress/City | StateRecipientUSAddress/State | ZIP CodeRecipientUSAddress/ZIPCode | Recipient RelationshipRecipientRelationship | Recipient Foundation StatusRecipientFoundationStatus | Purpose Of Grant Or ContributionPurposeOfGrantOrContribution | AmountAmount |
|---|---|---|---|---|---|---|---|
| NEW YORK-PRESBYTERIAN HOSPITAL | |||||||
| 654 WEST 170TH ST | NEW YORK | NY | 10032 | N/A | PUBLIC | MEDICAL | $7,500 |
| SILVER SHIELD FOUNDATION | |||||||
| 870 UNITED NATIONS PLAZA | NEW YORK | NY | 10017 | N/A | PUBLIC | TUTORING AND COUNSELING CHILDREN | $2,500 |
| SACRED HEARTS SCHOOLS | |||||||
| 6250 N SHERIDAN RD | CHICAGO | IL | 60660 | N/A | PRIV | EDUCATIONAL | $5,000 |
| UNIVERSITY OF ARIZONA FOUNDATION | |||||||
| 1111 NORTH CHERRY AVE | TUSCON | AZ | 85721 | N/A | PUBLIC | EDUCATIONAL | $5,000 |
| PHILLIPS ACADEMY | |||||||
| 180 MAIN STREET | ANDOVER | MA | 01810 | N/A | PRIV | EDUCATIONAL | $5,000 |
| THE BUCKLEY SCHOOL | |||||||
| 113 EAST 73RD STREET | NEW YORK | NY | 10021 | N/A | PRIV | EDUCATIONAL | $5,000 |
| CONVENT OF THE SACRED HEART | |||||||
| 1 EAST 91ST STREET | NEW YORK | NY | 10128 | N/A | PRIV | EDUCATIONAL | $5,000 |
| MARBLE COLLEGIATE CHURCH | |||||||
| ONE WEST 29TH ST | NEW YORK | NY | 10001 | N/A | PUBLIC | RELIGIOUS | $5,000 |
| NEW YORK PHILHARMONIC | |||||||
| 10 LINCOLN CENTER PLAZA | NEW YORK | NY | 10023 | N/A | PRIV | EDUCATIONAL | $5,000 |
| CARNEGIE HALL | |||||||
| 881 SEVENTH AVE | NEW YORK | NY | 10019 | N/A | PRIV | EDUCATIONAL | $5,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Grant Or Contri Paid During Year | 50000 | TotGrantOrContriPaidDuringYear |
Analysis Income Producing Acty AnalysisIncomeProducingActy
Dividends And Int From Sec Part VII DividendsAndIntFromSecPartVII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion Code | 14 | ExclusionCode |
| Exclusion | $2,889 | ExclusionAmount |
Subtotals Part XVIA SubtotalsPartXVIA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $2,889 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Part XVIA | 2889 | TotalPartXVIA |
Trnsfr Tr Rln With Noncharitable EO TrnsfrTrRlnWithNoncharitableEO
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Noncharitable EO | false | TrnsfrOfCashToNoncharitableEO |
| Trnsfr Oth Assets Noncharitable EO | false | TrnsfrOthAssetsNoncharitableEO |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssets |
| Purchase Assets Noncharitable EO | false | PurchaseAssetsNoncharitableEO |
| Rental Of Facilities Etc | false | RentalOfFacilitiesEtc |
| Reimbursement Arrangements | false | ReimbursementArrangements |
| Loans Or Loan Guarantees | false | LoansOrLoanGuarantees |
| Performance Of Services Etc | false | PerformanceOfServicesEtc |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtc |
| Relationships Noncharitable E Os | false | RelationshipsNoncharitableEOs |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | X | Organization501c3ExemptPF |
| General Rule | X | GeneralRule |
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | 1 | ContributorNumber |
| Contributor Name Individual | DAVID N JUDELSON | ContributorNameIndividual |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 SUTTON PLACE | AddressLine1 |
| City | NEW YORK | City |
| State | NY | State |
| ZIP Code | 10152 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | 55000 | AggregateContributions |
| Person Contribution Type | X | PersonContributionType |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees AccountingFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ACCOUNTING FEES | Category |
| Amount | $2,038 | Amount |
| Net Investment Income | 510 | NetInvestmentIncome |
| Adjusted Net Income | 0 | AdjustedNetIncome |
| Disbursements Charitable Prps | 1528 | DisbursementsCharitablePrps |
Investments Land Schedule2 InvestmentsLandSchedule2
Investment Land InvestmentLand
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category Or Item | Land | CategoryOrItem |
| Cost Or Other Basis | 871728 | CostOrOtherBasis |
| Book Value | 871728 | BookValue |
| EOYFMV | 1150000 | EOYFMV |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | Revenue And Expenses Per BooksRevenueAndExpensesPerBooks | Disbursements Charitable PrpsDisbursementsCharitablePrps | Net Investment IncomeNetInvestmentIncome |
|---|---|---|---|
| LICENSES & FEES | 250 | 250 | |
| LAW JORURNAL NOTICE | 130 | 130 | |
| INVESTMENT FEE | 95 | 95 | |
| FORRESTER | 1880 | 1880 |
Taxes Schedule TaxesSchedule
Taxes Taxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | REAL ESTATE TAXES | Category |
| Amount | $3,118 | Amount |
| Net Investment Income | 3118 | NetInvestmentIncome |