M DAVID AND DIANE PAUL FOUNDATION: Form 990PF, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- M DAVID AND DIANE PAUL FOUNDATION (EIN 20-8082068)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-07-11
- IRS object ID
- 201321929349100002
- Schema version
- 2012v2.1
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-07-11T10:16:48-05:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 952793306 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KELLOGG & ANDELSON ACCOUNTANCY CORP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 21700 OXNARD BLVD STE 900 | AddressLine1 |
| City | WOODLAND HILLS | City |
| State | CA | State |
| ZIP Code | 91367 | 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 | 208082068 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | M DAVID AND DIANE PAUL FOUNDATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | MDAV | NameControl |
| Phone | 3103939653 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 WILSHIRE BLVD | AddressLine1 |
| Address Line2 | ROOM/SUITE 1600 | AddressLine2 |
| City | SANTA MONICA | City |
| State | CA | State |
| ZIP Code | 90401 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | M DAVID PAUL | Name |
| Title | DIRECTOR | Title |
| Phone | 3103939653 | Phone |
| Date Signed | 2013-06-15 | DateSigned |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | WILLIAM WALL CPA | Name |
| Phone | 8189715100 | Phone |
| Date Prepared | 2013-05-14 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exempt PF | X | ExemptPF |
| FMV Assets EOY | 3869872 | FMVAssetsEOY |
| Method Of Accounting Cash | X | MethodOfAccountingCash |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Received Rev And Expnss | 800000 | ContriReceivedRevAndExpnss |
| Interest On Savings Rev And Expnss | 59 | InterestOnSavingsRevAndExpnss |
| Interest On Savings Net Invst Incm | 59 | InterestOnSavingsNetInvstIncm |
| Dividends Rev And Expnss | 75004 | DividendsRevAndExpnss |
| Dividends Net Invst Incm | 75004 | DividendsNetInvstIncm |
| Net Gain Sale Assets Rev And Expnss | 7004 | NetGainSaleAssetsRevAndExpnss |
| Gross Sales Price | 182048 | GrossSalesPrice |
| Capital Gain Net Incm Net Invst Incm | 7004 | CapitalGainNetIncmNetInvstIncm |
| Total Revenue And Expenses | 882067 | TotalRevenueAndExpenses |
| Total Net Investment Income | 82067 | TotalNetInvestmentIncome |
| Tot Opr Expenses Rev And Expnss | 0 | TotOprExpensesRevAndExpnss |
| Tot Opr Expenses Net Invst Incm | 0 | TotOprExpensesNetInvstIncm |
| Tot Opr Expenses Dsbrs Chrtbl Prps | 0 | TotOprExpensesDsbrsChrtblPrps |
| Contri Gifts Paid Rev And Expnss | 155000 | ContriGiftsPaidRevAndExpnss |
| Contri Gifts Paid Dsbrs Chrtbl Prps | 155000 | ContriGiftsPaidDsbrsChrtblPrps |
| Total Expenses Rev And Expnss | 155000 | TotalExpensesRevAndExpnss |
| Total Expenses Net Invst Incm | 0 | TotalExpensesNetInvstIncm |
| Total Expenses Dsbrs Chrtbl Prps | 155000 | TotalExpensesDsbrsChrtblPrps |
| Excess Of Revenue Over Expenses | 727067 | ExcessOfRevenueOverExpenses |
| Net Investment Income | 82067 | NetInvestmentIncome |
Balance Sheets BalanceSheets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Savings And Temp Cash Invst BOY | 2938063 | SavingsAndTempCashInvstBOY |
| Savings And Temp Cash Invst EOY | 3665130 | SavingsAndTempCashInvstEOY |
| Savings And Temp Cash Invst EOYFMV | 3869872 | SavingsAndTempCashInvstEOYFMV |
| Total Assets BOY | 2938063 | TotalAssetsBOY |
| Total Assets EOY | 3665130 | TotalAssetsEOY |
| Total Assets EOYFMV | 3869872 | TotalAssetsEOYFMV |
| Total Liabilities EOY | 0 | TotalLiabilitiesEOY |
| Org That Do Not Follow SFAS117 | X | OrgThatDoNotFollowSFAS117 |
| Retained Earnings BOY | 2938063 | RetainedEarningsBOY |
| Retained Earnings EOY | 3665130 | RetainedEarningsEOY |
| Total Net Assets BOY | 2938063 | TotalNetAssetsBOY |
| Total Net Assets EOY | 3665130 | TotalNetAssetsEOY |
| Total Liabilities Net Assets BOY | 2938063 | TotalLiabilitiesNetAssetsBOY |
| Total Liabilities Net Assets EOY | 3665130 | TotalLiabilitiesNetAssetsEOY |
Changes In Net Assets Fund Balances ChangesInNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Net Assets Fund Balances BOY | 2938063 | TotalNetAssetsFundBalancesBOY |
| Excess Of Revenue Over Expenses | 727067 | ExcessOfRevenueOverExpenses |
| Subtotal | 3665130 | Subtotal |
| Total Net Assets Fund Balances EOY | 3665130 | TotalNetAssetsFundBalancesEOY |
Capital Gains And Losses CapitalGainsAndLosses
Capital Gains And Losses Info CapitalGainsAndLossesInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Of Asset | GS CORE FIXED INCOME FUND | DescriptionOfAsset |
| How Acquired | D | HowAcquired |
| Date Acquired | 2008-02-11 | DateAcquired |
| Date Sold | 2012-04-02 | DateSold |
| Gross Sales Price | 182048 | GrossSalesPrice |
| Cost Or Other Basis | 175044 | CostOrOtherBasis |
| Gain Or Loss | 7004 | GainOrLoss |
| Gains Minus Excess Or Losses | 7004 | GainsMinusExcessOrLosses |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | 7004 | CapitalGainNetIncome |
Qlfy Und Sect4940e For Reduced Tax QlfyUndSect4940eForReducedTax
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable For4942 Tax | false | LiableFor4942Tax |
| Qualifying Distributions Year1 | 148082 | QualifyingDistributionsYear1 |
| Noncharitable Assets Year1 | 2975854 | NoncharitableAssetsYear1 |
| Distribution Ratio Year1 | 0.049761 | DistributionRatioYear1 |
| Qualifying Distributions Year2 | 149324 | QualifyingDistributionsYear2 |
| Noncharitable Assets Year2 | 2944648 | NoncharitableAssetsYear2 |
| Distribution Ratio Year2 | 0.050710 | DistributionRatioYear2 |
| Total Distribution Ratio | 0.100471 | TotalDistributionRatio |
| Average Distribution Ratio | 0.050236 | AverageDistributionRatio |
| Net Noncharitable Assets | 2997725 | NetNoncharitableAssets |
| Adjusted Noncharitable Assets | 150594 | AdjustedNoncharitableAssets |
| One Percent Net Investment Income | 821 | OnePercentNetInvestmentIncome |
| Adj Nonchrtbl Assets And One | 151415 | AdjNonchrtblAssetsAndOnePct |
| Qualifying Distributions | 155000 | QualifyingDistributions |
Excise Tax Based On Investment Incm ExciseTaxBasedOnInvestmentIncm
| Field | Value | IRS element (for citing) |
|---|---|---|
| Domestic Org Meeting Sect4940e | X | DomesticOrgMeetingSect4940e |
| Investment Income Excise Tax | 821 | InvestmentIncomeExciseTax |
| Subtotal | 821 | Subtotal |
| Tax Based On Investment Income | 821 | TaxBasedOnInvestmentIncome |
| Tax Due | 821 | TaxDue |
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 |
| Termination Etc | false | TerminationEtc |
| Requirements Of Sect508e | false | RequirementsOfSect508e |
| At Least5000 In Assets | true | AtLeast5000InAssets |
| States Filed With | CA | 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 Person Name | M DAVID PAUL | BooksInCareOfPersonName |
| Books In Care Of Phone Number | 3103939653 | BooksInCareOfPhoneNumber |
Books In Care Of US Address BooksInCareOfUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 WILSHIRE BLVD 1600 | AddressLine1 |
| City | SANTA MONICA | City |
| State | CA | State |
| ZIP Code | 90401 | 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 |
| Undistributed Income Prior Years | false | UndistributedIncomePriorYears |
| Business Holdings | false | BusinessHoldings |
| 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 |
| Rcv Funds To Pay Prsnl Bnft Contract | false | RcvFundsToPayPrsnlBnftContract |
| Pay Premiums Prsnl Bnft Contract | false | PayPremiumsPrsnlBnftContract |
| Prohibited Tax Shelter Transactn | false | ProhibitedTaxShelterTransactn |
Ofcr Dir Trustees Key Employee Info OfcrDirTrusteesKeyEmployeeInfo
Ofcr Dir Trustees Or Key Employee OfcrDirTrusteesOrKeyEmployee (2 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | TitleTitle | Avg Hours Per Wk Devoted To PositionAvgHoursPerWkDevotedToPosition | CompensationCompensation | Contri To Empl Benefit Plans EtcContriToEmplBenefitPlansEtc | Expense Account Other AllowancesExpenseAccountOtherAllowances |
|---|---|---|---|---|---|---|---|---|
| M DAVID PAUL | ||||||||
| 100 WILSHIRE BLVD 1600 | SANTA MONICA | CA | 90401 | DIRECTOR | 1.00 | 0 | 0 | 0 |
| DIANE PAUL | ||||||||
| 100 WILSHIRE BLVD 1600 | SANTA MONICA | CA | 90401 | DIRECTOR | 1.00 | 0 | 0 | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Highest Paid Empl NONE | NONE | CompOfHighestPaidEmplNONE |
| Comp Of Hghst Paid Cntrct NONE | NONE | CompOfHghstPaidCntrctNONE |
Sum Of Program Related Investments SumOfProgramRelatedInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | N/A | Description1 |
Minimum Investment Return MinimumInvestmentReturn
| Field | Value | IRS element (for citing) |
|---|---|---|
| Avg Monthly FMV Of Securities | 3043376 | AvgMonthlyFMVOfSecurities |
| Avg Monthly Cash Balances | 0 | AvgMonthlyCashBalances |
| FMV All Other Noncharitable Assets | 0 | FMVAllOtherNoncharitableAssets |
| Total FMV Of Unused Assets | 3043376 | TotalFMVOfUnusedAssets |
| Adj Total FMV Of Unused Assets | 3043376 | AdjTotalFMVOfUnusedAssets |
| Cash Deemed Charitable | 45651 | CashDeemedCharitable |
| Net Noncharitable Assets | 2997725 | NetNoncharitableAssets |
| Minimum Investment Return | 149886 | MinimumInvestmentReturn |
Distributable DistributableAmount
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | 149886 | MinimumInvestmentReturn |
| Tax Based On Investment Income | 821 | TaxBasedOnInvestmentIncome |
| Total Tax | 821 | TotalTax |
| Distributable Amount Before Adj | 149065 | DistributableAmountBeforeAdj |
| Distributable Amount Before Ded | 149065 | DistributableAmountBeforeDed |
| Distributable Amount As Adjusted | 149065 | DistributableAmountAsAdjusted |
Qualifying Distributions QualifyingDistributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | 155000 | ExpensesAndContributions |
| Qualifying Distributions | 155000 | QualifyingDistributions |
| One Pct Sect4940e Org Net Invst Incm | 821 | OnePctSect4940eOrgNetInvstIncm |
| Adj Qualifying Distributions | 154179 | AdjQualifyingDistributions |
Undistributed Income UndistributedIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable Amount As Adjusted | 149065 | DistributableAmountAsAdjusted |
| Excess Distri Carryover Year3 | 9159 | ExcessDistriCarryoverYear3 |
| Excess Distri Carryover Year2 | 3444 | ExcessDistriCarryoverYear2 |
| Excess Distri Carryover Year1 | 31918 | ExcessDistriCarryoverYear1 |
| Total Excess Distri Carryover | 44521 | TotalExcessDistriCarryover |
| Qualifying Distributions | 155000 | QualifyingDistributions |
| Applied To Current Year | 149065 | AppliedToCurrentYear |
| Remaining Distri From Corpus | 5935 | RemainingDistriFromCorpus |
| Total Corpus | 50456 | TotalCorpus |
| Undistributed Income CY | 0 | UndistributedIncomeCY |
| Excess Distri Cyov To Next Year | 50456 | ExcessDistriCyovToNextYear |
| Excess From Year3 | 9159 | ExcessFromYear3 |
| Excess From Year2 | 3444 | ExcessFromYear2 |
| Excess From Year1 | 31918 | ExcessFromYear1 |
| Excess From Current Year | 5935 | ExcessFromCurrentYear |
Supplementary Information SupplementaryInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contributes To Preselected | X | OnlyContributesToPreselected |
Grant Or Contri Paid During Year GrantOrContriPaidDuringYear (5 entries)
| Address Line1RecipientUSAddress/AddressLine1 | CityRecipientUSAddress/City | StateRecipientUSAddress/State | ZIP CodeRecipientUSAddress/ZIPCode | Purpose Of Grant Or ContributionPurposeOfGrantOrContribution | AmountAmount |
|---|---|---|---|---|---|
| LOS ANGELES PHILHARMONIC ASSOCIATIO | |||||
| 151 SOUTH GRAND AVENUE | LOS ANGELES | CA | 900123034 | CHARITABLE | $115,000 |
| WESTERN JUSTICE CENTER FOUNDATION | |||||
| 55 SOUTH GRAND AVENUE | PASADENA | CA | 911051602 | CHARITABLE | $15,000 |
| CENTER THEATRE GROUP OF LOS ANGELES | |||||
| 601 W TEMPLE STREET | LOS ANGELES | CA | 90012 | CHARITABLE | $5,000 |
| OAKS CHRISTIAN SCHOOL | |||||
| 31749 LA TIENDA ROAD | WESTLAKE VILLAGE | CA | 91362 | CHARITABLE | $10,000 |
| CHLA INVESTMENT POOL | |||||
| 4650 SUNSET BOULEVARD | LOS ANGELES | CA | 90027 | CHARITABLE | $10,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Grant Or Contri Paid During Year | 155000 | TotGrantOrContriPaidDuringYear |
Analysis Income Producing Acty AnalysisIncomeProducingActy
Int On Savings And Temp Cash Invst IntOnSavingsAndTempCashInvst
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion Code | 14 | ExclusionCode |
| Exclusion | $59 | ExclusionAmount |
Dividends And Int From Sec Part VII DividendsAndIntFromSecPartVII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion Code | 14 | ExclusionCode |
| Exclusion | $75,004 | ExclusionAmount |
Gain Sales Assets Oth Than Invntry GainSalesAssetsOthThanInvntry
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion Code | 5 | ExclusionCode |
| Exclusion | $7,004 | ExclusionAmount |
Subtotals Part XVIA SubtotalsPartXVIA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $82,067 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Part XVIA | 82067 | 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 | M DAVID PAUL | ContributorNameIndividual |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 WILSHIRE BLVD 1600 | AddressLine1 |
| City | SANTA MONICA | City |
| State | CA | State |
| ZIP Code | 90401 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | 800000 | AggregateContributions |
| Person Contribution Type | X | PersonContributionType |
Compensation Explanation CompensationExplanation
Compensation Compensation (2 entries)
| M DAVID PAUL |
| DIANE PAUL |