DR CAROL AND MR JERRY KAUFMAN FOUNDATION INC: Form 990PF, tax year 2011
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- Organization
- DR CAROL AND MR JERRY KAUFMAN FOUNDATION INC (EIN 20-1655017)
- Tax period
- 2011-01-01 to 2011-12-31
- Filed
- 2012-11-14
- IRS object ID
- 201213199349100986
- Schema version
- 2011v1.2
- 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
- Investments Other Schedule2
- Other Expenses Schedule
- Other Income Schedule2
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2012-11-14T14:35:36-08:00 | Timestamp |
| Tax Period End Date | 2011-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Bruce A Rosen CPA PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7 Cobblestone Court | AddressLine1 |
| City | Centerport | City |
| State | NY | State |
| ZIP Code | 11721 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnType |
| Tax Period Begin Date | 2011-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 201655017 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE DR CAROL AND MR JERRY | BusinessNameLine1 |
| Business Name Line2 | KAUFMAN FOUNDATION INC | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | DRCA | NameControl |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7 COBBLESTONE COURT | AddressLine1 |
| City | CENTERPORT | City |
| State | NY | State |
| ZIP Code | 11721 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | BRUCE A ROSEN | Name |
| Title | Secretary/Treas | Title |
| Date Signed | 2012-11-14 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | BRUCE A ROSEN CPA | Name |
| Phone | 6317541600 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | 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 | 138713 | FMVAssetsEOY |
| Method Of Accounting Cash | X | MethodOfAccountingCash |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Not Required To Attach Schedule B | X | NotRequiredToAttachScheduleB |
| Dividends Rev And Expnss | 79 | DividendsRevAndExpnss |
| Dividends Net Invst Incm | 79 | DividendsNetInvstIncm |
| Dividends Adj Net Incm | 79 | DividendsAdjNetIncm |
| Other Income Rev And Expnss | 5169 | OtherIncomeRevAndExpnss |
| Other Income Net Invst Incm | 5169 | OtherIncomeNetInvstIncm |
| Other Income Adj Net Incm | 5169 | OtherIncomeAdjNetIncm |
| Total Revenue And Expenses | 5248 | TotalRevenueAndExpenses |
| Total Net Investment Income | 5248 | TotalNetInvestmentIncome |
| Total Adjusted Net Income | 5248 | TotalAdjustedNetIncome |
| Taxes Rev And Expnss | 500 | TaxesRevAndExpnss |
| Other Expenses Rev And Expnss | 25 | OtherExpensesRevAndExpnss |
| Other Expenses Net Invst Incm | 25 | OtherExpensesNetInvstIncm |
| Other Expenses Adj Net Incm | 25 | OtherExpensesAdjNetIncm |
| Tot Opr Expenses Rev And Expnss | 525 | TotOprExpensesRevAndExpnss |
| Tot Opr Expenses Net Invst Incm | 25 | TotOprExpensesNetInvstIncm |
| Tot Opr Expenses Adj Net Incm | 25 | TotOprExpensesAdjNetIncm |
| Tot Opr Expenses Dsbrs Chrtbl Prps | 0 | TotOprExpensesDsbrsChrtblPrps |
| Contri Gifts Paid Rev And Expnss | 5000 | ContriGiftsPaidRevAndExpnss |
| Contri Gifts Paid Dsbrs Chrtbl Prps | 5000 | ContriGiftsPaidDsbrsChrtblPrps |
| Total Expenses Rev And Expnss | 5525 | TotalExpensesRevAndExpnss |
| Total Expenses Net Invst Incm | 25 | TotalExpensesNetInvstIncm |
| Total Expenses Adj Net Incm | 25 | TotalExpensesAdjNetIncm |
| Total Expenses Dsbrs Chrtbl Prps | 5000 | TotalExpensesDsbrsChrtblPrps |
| Excess Of Revenue Over Expenses | -277 | ExcessOfRevenueOverExpenses |
| Net Investment Income | 5223 | NetInvestmentIncome |
| Adjusted Net Income | 5223 | AdjustedNetIncome |
Balance Sheets BalanceSheets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | 300 | CashBOY |
| Cash EOY | 3713 | CashEOY |
| Investments Other BOY | -22798 | InvestmentsOtherBOY |
| Investments Other EOY | -26488 | InvestmentsOtherEOY |
| Total Assets BOY | -22498 | TotalAssetsBOY |
| Total Assets EOY | -22775 | TotalAssetsEOY |
| Total Assets EOYFMV | 138713 | TotalAssetsEOYFMV |
| Total Liabilities EOY | 0 | TotalLiabilitiesEOY |
| Org That Do Not Follow SFAS117 | X | OrgThatDoNotFollowSFAS117 |
| Capital Stock BOY | -22498 | CapitalStockBOY |
| Capital Stock EOY | -22775 | CapitalStockEOY |
| Total Net Assets BOY | -22498 | TotalNetAssetsBOY |
| Total Net Assets EOY | -22775 | TotalNetAssetsEOY |
| Total Liabilities Net Assets BOY | -22498 | TotalLiabilitiesNetAssetsBOY |
| Total Liabilities Net Assets EOY | -22775 | TotalLiabilitiesNetAssetsEOY |
Changes In Net Assets Fund Balances ChangesInNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Net Assets Fund Balances BOY | -22498 | TotalNetAssetsFundBalancesBOY |
| Excess Of Revenue Over Expenses | -277 | ExcessOfRevenueOverExpenses |
| Subtotal | -22775 | Subtotal |
| Total Net Assets Fund Balances EOY | -22775 | TotalNetAssetsFundBalancesEOY |
Qlfy Und Sect4940e For Reduced Tax QlfyUndSect4940eForReducedTax
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable For4942 Tax | false | LiableFor4942Tax |
| Qualifying Distributions Year1 | 13500 | QualifyingDistributionsYear1 |
| Noncharitable Assets Year1 | 132584 | NoncharitableAssetsYear1 |
| Distribution Ratio Year1 | 0.10182 | DistributionRatioYear1 |
| Qualifying Distributions Year2 | 39903 | QualifyingDistributionsYear2 |
| Noncharitable Assets Year2 | 126673 | NoncharitableAssetsYear2 |
| Distribution Ratio Year2 | 0.31501 | DistributionRatioYear2 |
| Qualifying Distributions Year3 | 21010 | QualifyingDistributionsYear3 |
| Noncharitable Assets Year3 | 123815 | NoncharitableAssetsYear3 |
| Distribution Ratio Year3 | 0.16969 | DistributionRatioYear3 |
| Qualifying Distributions Year4 | 24802 | QualifyingDistributionsYear4 |
| Noncharitable Assets Year4 | 129552 | NoncharitableAssetsYear4 |
| Distribution Ratio Year4 | 0.19144 | DistributionRatioYear4 |
| Qualifying Distributions Year5 | 35691 | QualifyingDistributionsYear5 |
| Noncharitable Assets Year5 | 142402 | NoncharitableAssetsYear5 |
| Distribution Ratio Year5 | 0.25064 | DistributionRatioYear5 |
| Total Distribution Ratio | 1.02860 | TotalDistributionRatio |
| Average Distribution Ratio | 0.20572 | AverageDistributionRatio |
| Net Noncharitable Assets | 134952 | NetNoncharitableAssets |
| Adjusted Noncharitable Assets | 27762 | AdjustedNoncharitableAssets |
| One Percent Net Investment Income | 52 | OnePercentNetInvestmentIncome |
| Adj Nonchrtbl Assets And One | 27814 | AdjNonchrtblAssetsAndOnePct |
| Qualifying Distributions | 5000 | QualifyingDistributions |
Excise Tax Based On Investment Incm ExciseTaxBasedOnInvestmentIncm
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | 104 | InvestmentIncomeExciseTax |
| Subtotal | 104 | Subtotal |
| Tax Based On Investment Income | 104 | TaxBasedOnInvestmentIncome |
| Est Tax Payments And Overpayment | 801 | EstTaxPaymentsAndOverpayment |
| Total Credits And Payments | 801 | TotalCreditsAndPayments |
| Overpayment | 697 | Overpayment |
| Amount Credited To Next Year | 697 | AmountCreditedToNextYear |
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 | false | RequirementsOfSect508e |
| At Least5000 In Assets | false | AtLeast5000InAssets |
| States Filed With | IL | StatesFiledWith |
| Form990 PF Filed With AG | false | 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 | BRUCE A ROSEN | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Books In Care Of Phone Number | 6317541600 | BooksInCareOfPhoneNumber |
Books In Care Of US Address BooksInCareOfUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7 COBBLESTONE COURT | AddressLine1 |
| City | CENTERPORT | City |
| State | NY | State |
| ZIP Code | 11721 | 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 (3 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | TitleTitle | Avg Hours Per Wk Devoted To PositionAvgHoursPerWkDevotedToPosition | CompensationCompensation |
|---|---|---|---|---|---|---|
| BRUCE A ROSEN | ||||||
| 7 COBBLETONE COURT | CENTERPORT | NY | 11721 | Secretary/Treas | 1.00 | 0 |
| MICHAEL L KAUFMAN | ||||||
| 451 WEST ALDINE - UNIT 1 | CHICAGO | IL | 60657 | Vice President | 1.00 | 0 |
| MIRIAM L FELDSTEIN | ||||||
| 1009 PARK AVENUE 5A | NEW YORK | NY | 10028 | President | 1.00 | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Highest Paid Empl NONE | NONE | CompOfHighestPaidEmplNONE |
| Comp Of Hghst Paid Cntrct NONE | NONE | CompOfHghstPaidCntrctNONE |
Minimum Investment Return MinimumInvestmentReturn
| Field | Value | IRS element (for citing) |
|---|---|---|
| Avg Monthly FMV Of Securities | 0 | AvgMonthlyFMVOfSecurities |
| Avg Monthly Cash Balances | 2007 | AvgMonthlyCashBalances |
| FMV All Other Noncharitable Assets | 135000 | FMVAllOtherNoncharitableAssets |
| Total FMV Of Unused Assets | 137007 | TotalFMVOfUnusedAssets |
| Reduction Claimed | 0 | ReductionClaimed |
| Adj Total FMV Of Unused Assets | 137007 | AdjTotalFMVOfUnusedAssets |
| Cash Deemed Charitable | 2055 | CashDeemedCharitable |
| Net Noncharitable Assets | 134952 | NetNoncharitableAssets |
| Minimum Investment Return | 6748 | MinimumInvestmentReturn |
Distributable DistributableAmount
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | 6748 | MinimumInvestmentReturn |
| Tax Based On Investment Income | 104 | TaxBasedOnInvestmentIncome |
| Total Tax | 104 | TotalTax |
| Distributable Amount Before Adj | 6644 | DistributableAmountBeforeAdj |
| Distributable Amount Before Ded | 6644 | DistributableAmountBeforeDed |
| Distributable Amount As Adjusted | 6644 | DistributableAmountAsAdjusted |
Qualifying Distributions QualifyingDistributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | 5000 | ExpensesAndContributions |
| Qualifying Distributions | 5000 | QualifyingDistributions |
| Adj Qualifying Distributions | 5000 | AdjQualifyingDistributions |
Undistributed Income UndistributedIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable Amount As Adjusted | 6644 | DistributableAmountAsAdjusted |
| Excess Distri Carryover Year5 | 22882 | ExcessDistriCarryoverYear5 |
| Excess Distri Carryover Year4 | 18720 | ExcessDistriCarryoverYear4 |
| Excess Distri Carryover Year3 | 15099 | ExcessDistriCarryoverYear3 |
| Excess Distri Carryover Year2 | 33763 | ExcessDistriCarryoverYear2 |
| Excess Distri Carryover Year1 | 7072 | ExcessDistriCarryoverYear1 |
| Total Excess Distri Carryover | 97536 | TotalExcessDistriCarryover |
| Qualifying Distributions | 5000 | QualifyingDistributions |
| Treated As Distri From Corpus | 0 | TreatedAsDistriFromCorpus |
| Applied To Current Year | 5000 | AppliedToCurrentYear |
| Excess Distri Cyov App CY Corpus | 1644 | ExcessDistriCyovAppCYCorpus |
| Excess Distri Cyov Applied CY | 1644 | ExcessDistriCyovAppliedCY |
| Total Corpus | 95892 | TotalCorpus |
| Undistributed Income CY | 0 | UndistributedIncomeCY |
| Excess Distri Cyov From Year5 | 21238 | ExcessDistriCyovFromYear5 |
| Excess Distri Cyov To Next Year | 74654 | ExcessDistriCyovToNextYear |
| Excess From Year4 | 18720 | ExcessFromYear4 |
| Excess From Year3 | 15099 | ExcessFromYear3 |
| Excess From Year2 | 33763 | ExcessFromYear2 |
| Excess From Year1 | 7072 | ExcessFromYear1 |
Analysis Income Producing Acty AnalysisIncomeProducingActy
Dividends And Int From Sec Part VII DividendsAndIntFromSecPartVII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Income | 79 | RelatedOrExemptFunctionIncome |
Other Revenue Described OtherRevenueDescribed
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | PARTNERSHIP INCOME | Description |
| Related Or Exempt Function Income | 5169 | RelatedOrExemptFunctionIncome |
Subtotals Part XVIA SubtotalsPartXVIA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Income | 5248 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Part XVIA | 5248 | 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 |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category Or Item | KAUFMAN FAMILY, LLC | CategoryOrItem |
| Listed At Cost Or FMV | AT COST | ListedAtCostOrFMV |
| Book Value | 26488 | BookValue |
| EOYFMV | 135000 | EOYFMV |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses OtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | FILING FEES | Description |
| Revenue And Expenses Per Books | 25 | RevenueAndExpensesPerBooks |
| Net Investment Income | 25 | NetInvestmentIncome |
| Adjusted Net Income | 25 | AdjustedNetIncome |
Other Income Schedule2 OtherIncomeSchedule2
Other Income OtherIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | PARTNERSHIP INCOME | Description |
| Revenue And Expenses Per Books | 5169 | RevenueAndExpensesPerBooks |
| Net Investment Income | 5169 | NetInvestmentIncome |
| Adjusted Net Income | 5169 | AdjustedNetIncome |
Taxes Schedule TaxesSchedule
Taxes Taxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | FEDERAL TAXES | Category |
| Amount | $500 | Amount |