STRATEGY STUDIO / PUBLIC DATA EXPLORER

NAOMI KAPLAN FAMILY FOUNDATION: Form 990PF, tax year 2010

View the entire original 990 at ProPublica ↗

Organization
NAOMI KAPLAN FAMILY FOUNDATION (EIN 03-0452265)
Tax period
2010-01-01 to 2010-12-31
Filed
2011-06-23
IRS object ID
201141749349100504
Schema version
2010v3.2
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 ReturnHeader

FieldValueIRS element (for citing)
Timestamp2011-06-23T13:46:32-05:00Timestamp
Tax Period End Date2010-12-31TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1CITRIN COOPERMAN & COMPANY LLPBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line1709 WESTCHESTER AVENUEAddressLine1
CityWHITE PLAINSCity
StateNYState
ZIP Code10604ZIPCode
FieldValueIRS element (for citing)
Return Type990PFReturnType
Tax Period Begin Date2010-01-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN030452265EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1THE NAOMI KAPLAN FAMILY FOUNDATIONBusinessNameLine1
FieldValueIRS element (for citing)
Name ControlNAOMNameControl
Phone9148343254Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line182 MAGNOLIA AVENUEAddressLine1
CityLARCHMONTCity
StateNYState
ZIP Code105384010ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameJAMES O'CONNORName
TitleTRUSTEETitle
Phone9148343254Phone
Date Signed2011-06-20DateSigned
Authorize Third Party1AuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameEDWARD HROBERTSCPAName
Phone9149492990Phone
FieldValueIRS element (for citing)
Tax Year2010TaxYear
Build TS2016-02-24 21:20:13ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Exempt PFXExemptPF
FMV Assets EOY563871FMVAssetsEOY
Method Of Accounting CashXMethodOfAccountingCash

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Not Required To Attach Schedule BXNotRequiredToAttachScheduleB
Dividends Rev And Expnss9938DividendsRevAndExpnss
Dividends Net Invst Incm9938DividendsNetInvstIncm
Net Gain Sale Assets Rev And Expnss-2944NetGainSaleAssetsRevAndExpnss
Gross Sales Price250475GrossSalesPrice
Capital Gain Net Incm Net Invst Incm0CapitalGainNetIncmNetInvstIncm
Total Revenue And Expenses6994TotalRevenueAndExpenses
Total Net Investment Income9938TotalNetInvestmentIncome
Total Adjusted Net Income0TotalAdjustedNetIncome
Comp Ofcr Dir Trst Rev And Expnss0CompOfcrDirTrstRevAndExpnss
Comp Ofcr Dir Trst Net Invst Incm0CompOfcrDirTrstNetInvstIncm
Comp Ofcr Dir Trst Adj Net Incm0CompOfcrDirTrstAdjNetIncm
Comp Ofcr Dir Trst Dsbrs Chrtbl Prps0CompOfcrDirTrstDsbrsChrtblPrps
Accounting Fees Rev And Expnss6400AccountingFeesRevAndExpnss
Accounting Fees Net Invst Incm0AccountingFeesNetInvstIncm
Accounting Fees Adj Net Incm0AccountingFeesAdjNetIncm
Accounting Fees Dsbrs Chrtbl Prps0AccountingFeesDsbrsChrtblPrps
Other Expenses Rev And Expnss7964OtherExpensesRevAndExpnss
Other Expenses Net Invst Incm7864OtherExpensesNetInvstIncm
Other Expenses Adj Net Incm0OtherExpensesAdjNetIncm
Other Expenses Dsbrs Chrtbl Prps0OtherExpensesDsbrsChrtblPrps
Tot Opr Expenses Rev And Expnss14364TotOprExpensesRevAndExpnss
Tot Opr Expenses Net Invst Incm7864TotOprExpensesNetInvstIncm
Tot Opr Expenses Adj Net Incm0TotOprExpensesAdjNetIncm
Tot Opr Expenses Dsbrs Chrtbl Prps0TotOprExpensesDsbrsChrtblPrps
Contri Gifts Paid Rev And Expnss177000ContriGiftsPaidRevAndExpnss
Contri Gifts Paid Dsbrs Chrtbl Prps177000ContriGiftsPaidDsbrsChrtblPrps
Total Expenses Rev And Expnss191364TotalExpensesRevAndExpnss
Total Expenses Net Invst Incm7864TotalExpensesNetInvstIncm
Total Expenses Adj Net Incm0TotalExpensesAdjNetIncm
Total Expenses Dsbrs Chrtbl Prps177000TotalExpensesDsbrsChrtblPrps
Excess Of Revenue Over Expenses-184370ExcessOfRevenueOverExpenses
Net Investment Income2074NetInvestmentIncome
Adjusted Net Income0AdjustedNetIncome

Balance Sheets BalanceSheets

FieldValueIRS element (for citing)
Cash BOY6130CashBOY
Cash EOY4644CashEOY
Cash EOYFMV4644CashEOYFMV
Savings And Temp Cash Invst BOY33361SavingsAndTempCashInvstBOY
Savings And Temp Cash Invst EOY66128SavingsAndTempCashInvstEOY
Savings And Temp Cash Invst EOYFMV66128SavingsAndTempCashInvstEOYFMV
Accounts Receivable149AccountsReceivable
Accounts Receivable BOY508AccountsReceivableBOY
Accounts Receivable EOY149AccountsReceivableEOY
Accounts Receivable EOYFMV149AccountsReceivableEOYFMV
Investments Corp Stock BOY654157InvestmentsCorpStockBOY
Investments Corp Stock EOY438865InvestmentsCorpStockEOY
Investments Corp Stock EOYFMV492950InvestmentsCorpStockEOYFMV
Total Assets BOY694156TotalAssetsBOY
Total Assets EOY509786TotalAssetsEOY
Total Assets EOYFMV563871TotalAssetsEOYFMV
Total Liabilities BOY0TotalLiabilitiesBOY
Total Liabilities EOY0TotalLiabilitiesEOY
Org That Do Not Follow SFAS117XOrgThatDoNotFollowSFAS117
Capital Stock BOY0CapitalStockBOY
Capital Stock EOY0CapitalStockEOY
Paid In Or Capital Surplus BOY0PaidInOrCapitalSurplusBOY
Paid In Or Capital Surplus EOY0PaidInOrCapitalSurplusEOY
Retained Earnings BOY694156RetainedEarningsBOY
Retained Earnings EOY509786RetainedEarningsEOY
Total Net Assets BOY694156TotalNetAssetsBOY
Total Net Assets EOY509786TotalNetAssetsEOY
Total Liabilities Net Assets BOY694156TotalLiabilitiesNetAssetsBOY
Total Liabilities Net Assets EOY509786TotalLiabilitiesNetAssetsEOY

Changes In Net Assets Fund Balances ChangesInNetAssetsFundBalances

FieldValueIRS element (for citing)
Total Net Assets Fund Balances BOY694156TotalNetAssetsFundBalancesBOY
Excess Of Revenue Over Expenses-184370ExcessOfRevenueOverExpenses
Other Increases0OtherIncreases
Subtotal509786Subtotal
Other Decreases0OtherDecreases
Total Net Assets Fund Balances EOY509786TotalNetAssetsFundBalancesEOY

Capital Gains And Losses CapitalGainsAndLosses

Capital Gains And Losses Info CapitalGainsAndLossesInfo (4 entries)

Description Of AssetDescriptionOfAssetHow AcquiredHowAcquiredGross Sales PriceGrossSalesPriceCost Or Other BasisCostOrOtherBasisGain Or LossGainOrLossGains Minus Excess Or LossesGainsMinusExcessOrLosses
PUBLICLY TRADED SECURITIESP1855721118-2561-2561
PUBLICLY TRADED SECURITIESP223974223619355355
PUBLICLY TRADED SECURITIESD7572620013721372
CAPITAL GAINS DIVIDENDSP372372372
FieldValueIRS element (for citing)
Capital Gain Net Income-462CapitalGainNetIncome

Qlfy Und Sect4940e For Reduced Tax QlfyUndSect4940eForReducedTax

FieldValueIRS element (for citing)
Liable For4942 Tax0LiableFor4942Tax
Qualifying Distributions Year1217500QualifyingDistributionsYear1
Noncharitable Assets Year1684407NoncharitableAssetsYear1
Distribution Ratio Year10.317793DistributionRatioYear1
Qualifying Distributions Year2271149QualifyingDistributionsYear2
Noncharitable Assets Year21012122NoncharitableAssetsYear2
Distribution Ratio Year20.267901DistributionRatioYear2
Qualifying Distributions Year3125886QualifyingDistributionsYear3
Noncharitable Assets Year31300873NoncharitableAssetsYear3
Distribution Ratio Year30.096770DistributionRatioYear3
Qualifying Distributions Year4133870QualifyingDistributionsYear4
Noncharitable Assets Year41307915NoncharitableAssetsYear4
Distribution Ratio Year40.102354DistributionRatioYear4
Qualifying Distributions Year573095QualifyingDistributionsYear5
Noncharitable Assets Year5828486NoncharitableAssetsYear5
Distribution Ratio Year50.088227DistributionRatioYear5
Total Distribution Ratio0.873045TotalDistributionRatio
Average Distribution Ratio0.174609AverageDistributionRatio
Net Noncharitable Assets599203NetNoncharitableAssets
Adjusted Noncharitable Assets104626AdjustedNoncharitableAssets
One Percent Net Investment Income21OnePercentNetInvestmentIncome
Adj Nonchrtbl Assets And One104647AdjNonchrtblAssetsAndOnePct
Qualifying Distributions177000QualifyingDistributions

Excise Tax Based On Investment Incm ExciseTaxBasedOnInvestmentIncm

FieldValueIRS element (for citing)
Domestic Org Meeting Sect4940eXDomesticOrgMeetingSect4940e
Investment Income Excise Tax21InvestmentIncomeExciseTax
Tax Under Section5110TaxUnderSection511
Subtotal21Subtotal
Subtitle A Tax0SubtitleATax
Tax Based On Investment Income21TaxBasedOnInvestmentIncome
Est Tax Payments And Overpayment392EstTaxPaymentsAndOverpayment
Total Credits And Payments392TotalCreditsAndPayments
Overpayment371Overpayment
Amount Credited To Next Year371AmountCreditedToNextYear
Amount To Be Refunded0AmountToBeRefunded

Statements Regarding Activities StatementsRegardingActivities

FieldValueIRS element (for citing)
Legislative Political Activities0LegislativePoliticalActivities
More Than100 Spent0MoreThan100Spent
Form1120 POL Filed0Form1120POLFiled
Sect4955 Tax On Organization0Sect4955TaxOnOrganization
Sect4955 Tax On Managers0Sect4955TaxOnManagers
Reimbursement Of Tax0ReimbursementOfTax
Activities Not Prev Reported0ActivitiesNotPrevReported
Changes To Articles Or Bylaws0ChangesToArticlesOrBylaws
Unrelated Bus Income Over10000UnrelatedBusIncomeOver1000
Termination Etc0TerminationEtc
Requirements Of Sect508e1RequirementsOfSect508e
At Least5000 In Assets1AtLeast5000InAssets
States Filed WithNYStatesFiledWith
Form990 PF Filed With AG1Form990PFFiledWithAG
Private Operating Foundation0PrivateOperatingFoundation
New Substantial Contributors0NewSubstantialContributors
Interest In Controlled Entity0InterestInControlledEntity
Applicable Insurance Contract0ApplicableInsuranceContract
Comply With Public Inspection Rqr1ComplyWithPublicInspectionRqr
Website AddressN/AWebsiteAddress
Books In Care Of Person NameCITRIN COOPERMAN COMPANY LLPBooksInCareOfPersonName
Books In Care Of Phone Number9149492990BooksInCareOfPhoneNumber

Books In Care Of US Address BooksInCareOfUSAddress

FieldValueIRS element (for citing)
Address Line1709 WESTCHESTER AVENUEAddressLine1
CityWHITE PLAINSCity
StateNYState
ZIP Code106043101ZIPCode
FieldValueIRS element (for citing)
Tax Exempt Interest Received0TaxExemptInterestReceived
Foreign Bank0ForeignBank

Statements Regarding Acty4720 StatementsRegardingActy4720

FieldValueIRS element (for citing)
Sale Or Exchange With Dsqfly Person0SaleOrExchangeWithDsqflyPerson
Borrow Or Lend With Dsqfly Person0BorrowOrLendWithDsqflyPerson
Furnished Goods With Dsqfly Person0FurnishedGoodsWithDsqflyPerson
Pay Compensation To Dsqfly Person0PayCompensationToDsqflyPerson
Transfer Assets To Dsqfly Person0TransferAssetsToDsqflyPerson
Payment To Government Offical0PaymentToGovernmentOffical
Uncorrected Prior Acts0UncorrectedPriorActs
Undistributed Income Prior Years0UndistributedIncomePriorYears
Business Holdings0BusinessHoldings
Jeopardy Investments0JeopardyInvestments
Uncorrected Jeopardy Investments0UncorrectedJeopardyInvestments
Influence Legislation0InfluenceLegislation
Influence Election0InfluenceElection
Grants To Individuals0GrantsToIndividuals
Grants To Organizations0GrantsToOrganizations
Noncharitable Purpose0NoncharitablePurpose
Rcv Funds To Pay Prsnl Bnft Contract0RcvFundsToPayPrsnlBnftContract
Pay Premiums Prsnl Bnft Contract0PayPremiumsPrsnlBnftContract
Prohibited Tax Shelter Transactn0ProhibitedTaxShelterTransactn

Ofcr Dir Trustees Key Employee Info OfcrDirTrusteesKeyEmployeeInfo

Ofcr Dir Trustees Or Key Employee OfcrDirTrusteesOrKeyEmployee (3 entries)

Address Line1USAddress/AddressLine1CityUSAddress/CityStateUSAddress/StateZIP CodeUSAddress/ZIPCodeTitleTitleAvg Hours Per Wk Devoted To PositionAvgHoursPerWkDevotedToPositionCompensationCompensationContri To Empl Benefit Plans EtcContriToEmplBenefitPlansEtcExpense Account Other AllowancesExpenseAccountOtherAllowances
NAOMI KAPLAN
82 MAGNOLIA LANELARCHMONTNY10538TRUSTEE0.00000
JAMES O'CONNOR
120 PALMETTO DUNES CIRCLENAPLESFL34113TRUSTEE0.00000
JOHN FERGUSON
66 FIELD ROADGREENWICHCT06830TRUSTEE0.00000
FieldValueIRS element (for citing)
Comp Of Highest Paid Empl NONENONECompOfHighestPaidEmplNONE
Tot Number Of Oth Empl Paid Over50k0TotNumberOfOthEmplPaidOver50k
Comp Of Hghst Paid Cntrct NONENONECompOfHghstPaidCntrctNONE
Tot Number Of Cntrct Paid Over50k0TotNumberOfCntrctPaidOver50k

Sum Of Program Related Investments SumOfProgramRelatedInvestments

FieldValueIRS element (for citing)
Total0Total

Minimum Investment Return MinimumInvestmentReturn

FieldValueIRS element (for citing)
Avg Monthly FMV Of Securities517387AvgMonthlyFMVOfSecurities
Avg Monthly Cash Balances90941AvgMonthlyCashBalances
FMV All Other Noncharitable Assets0FMVAllOtherNoncharitableAssets
Total FMV Of Unused Assets608328TotalFMVOfUnusedAssets
Reduction Claimed0ReductionClaimed
Acquisition Indebtedness0AcquisitionIndebtedness
Adj Total FMV Of Unused Assets608328AdjTotalFMVOfUnusedAssets
Cash Deemed Charitable9125CashDeemedCharitable
Net Noncharitable Assets599203NetNoncharitableAssets
Minimum Investment Return29960MinimumInvestmentReturn

Distributable DistributableAmount

FieldValueIRS element (for citing)
Minimum Investment Return29960MinimumInvestmentReturn
Tax Based On Investment Income21TaxBasedOnInvestmentIncome
Total Tax21TotalTax
Distributable Amount Before Adj29939DistributableAmountBeforeAdj
Recoveries Qlfy Distributions0RecoveriesQlfyDistributions
Distributable Amount Before Ded29939DistributableAmountBeforeDed
Deduction Fr Distributable$0DeductionFrDistributableAmount
Distributable Amount As Adjusted29939DistributableAmountAsAdjusted

Qualifying Distributions QualifyingDistributions

FieldValueIRS element (for citing)
Expenses And Contributions177000ExpensesAndContributions
Program Related Investments Total0ProgramRelatedInvestmentsTotal
Qualifying Distributions177000QualifyingDistributions
One Pct Sect4940e Org Net Invst Incm21OnePctSect4940eOrgNetInvstIncm
Adj Qualifying Distributions176979AdjQualifyingDistributions

Undistributed Income UndistributedIncome

FieldValueIRS element (for citing)
Distributable Amount As Adjusted29939DistributableAmountAsAdjusted
Undistributed Income Prior Year0UndistributedIncomePriorYear
Total For Prior Years0TotalForPriorYears
Excess Distri Carryover Year541286ExcessDistriCarryoverYear5
Excess Distri Carryover Year469734ExcessDistriCarryoverYear4
Excess Distri Carryover Year362070ExcessDistriCarryoverYear3
Excess Distri Carryover Year2221245ExcessDistriCarryoverYear2
Excess Distri Carryover Year1183337ExcessDistriCarryoverYear1
Total Excess Distri Carryover577672TotalExcessDistriCarryover
Qualifying Distributions177000QualifyingDistributions
Applied To Year10AppliedToYear1
Applied To Prior Years0AppliedToPriorYears
Treated As Distri From Corpus0TreatedAsDistriFromCorpus
Applied To Current Year29939AppliedToCurrentYear
Remaining Distri From Corpus147061RemainingDistriFromCorpus
Excess Distri Cyov App CY Corpus0ExcessDistriCyovAppCYCorpus
Excess Distri Cyov Applied CY0ExcessDistriCyovAppliedCY
Total Corpus724733TotalCorpus
Prior Year Undistributed Income0PriorYearUndistributedIncome
Prior Year Deficiency Or Tax0PriorYearDeficiencyOrTax
Taxable Amount10TaxableAmount1
Taxable Amount20TaxableAmount2
Undistributed Income CY0UndistributedIncomeCY
Distri From Corpus170b1 E Or4942g30DistriFromCorpus170b1EOr4942g3
Excess Distri Cyov From Year541286ExcessDistriCyovFromYear5
Excess Distri Cyov To Next Year683447ExcessDistriCyovToNextYear
Excess From Year469734ExcessFromYear4
Excess From Year362070ExcessFromYear3
Excess From Year2221245ExcessFromYear2
Excess From Year1183337ExcessFromYear1
Excess From Current Year147061ExcessFromCurrentYear

Supplementary Information SupplementaryInformation

FieldValueIRS element (for citing)
Contributing ManagerNAOMI KAPLANContributingManager
Only Contributes To PreselectedXOnlyContributesToPreselected

Grant Or Contri Paid During Year GrantOrContriPaidDuringYear (4 entries)

Address Line1RecipientUSAddress/AddressLine1CityRecipientUSAddress/CityStateRecipientUSAddress/StateZIP CodeRecipientUSAddress/ZIPCodeRecipient RelationshipRecipientRelationshipRecipient Foundation StatusRecipientFoundationStatusPurpose Of Grant Or ContributionPurposeOfGrantOrContributionAmountAmount
ARMDI
888 SEVENTH AVE SUITE 403NEW YORKNY10106NONE501C3PROMOTION OF RELIGIOUS VALUES$50,000
AVON HOSPICE INC
100 DOUBLE BEACH ROADBRANFORDCT06405NONE501C3COMMUNITY OUTREACH$2,000
ST THOMAS AQUINAS COLLEGE
125 ROUTE 340SPARKILLNY10976NONE501C3EDUCATION$25,000
WESTCHESTER JEWISH CENTER
ROCKLAND AND PALMER AVENUEMAMARONECKNY10543NONE501C3TO PROMOTE RELIGIOUS VALUES$100,000
FieldValueIRS element (for citing)
Tot Grant Or Contri Paid During Year177000TotGrantOrContriPaidDuringYear
Tot Grant Or Contri Approved Future0TotGrantOrContriApprovedFuture

Analysis Income Producing Acty AnalysisIncomeProducingActy

Dividends And Int From Sec Part VII DividendsAndIntFromSecPartVII

FieldValueIRS element (for citing)
Exclusion Code14ExclusionCode
Exclusion$9,938ExclusionAmount

Gain Sales Assets Oth Than Invntry GainSalesAssetsOthThanInvntry

FieldValueIRS element (for citing)
Exclusion Code18ExclusionCode
Exclusion-$2,944ExclusionAmount

Subtotals Part XVIA SubtotalsPartXVIA

FieldValueIRS element (for citing)
Unrelated Business Income$0UnrelatedBusinessIncomeAmount
Exclusion$6,994ExclusionAmount
Related Or Exempt Function Income0RelatedOrExemptFunctionIncome
FieldValueIRS element (for citing)
Total Part XVIA6994TotalPartXVIA

Trnsfr Tr Rln With Noncharitable EO TrnsfrTrRlnWithNoncharitableEO

FieldValueIRS element (for citing)
Trnsfr Of Cash To Noncharitable EO0TrnsfrOfCashToNoncharitableEO
Trnsfr Oth Assets Noncharitable EO0TrnsfrOthAssetsNoncharitableEO
Sales Or Exchanges Of Assets0SalesOrExchangesOfAssets
Purchase Assets Noncharitable EO0PurchaseAssetsNoncharitableEO
Rental Of Facilities Etc0RentalOfFacilitiesEtc
Reimbursement Arrangements0ReimbursementArrangements
Loans Or Loan Guarantees0LoansOrLoanGuarantees
Performance Of Services Etc0PerformanceOfServicesEtc
Sharing Of Facilities Etc0SharingOfFacilitiesEtc
Relationships Noncharitable E Os0RelationshipsNoncharitableEOs

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees AccountingFees

FieldValueIRS element (for citing)
CategoryACCOUNTING FEESCategory
Amount$6,400Amount
Net Investment Income0NetInvestmentIncome
Adjusted Net Income0AdjustedNetIncome
Disbursements Charitable Prps0DisbursementsCharitablePrps

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corp Stock InvestmentsCorpStock

FieldValueIRS element (for citing)
Name Of StockCORPORATE STOCKNameOfStock
EOY Book Value438865EOYBookValue
EOYFMV492950EOYFMV

Other Expenses Schedule OtherExpensesSchedule

Other Expenses OtherExpenses (2 entries)

DescriptionDescriptionRevenue And Expenses Per BooksRevenueAndExpensesPerBooksNet Investment IncomeNetInvestmentIncomeAdjusted Net IncomeAdjustedNetIncomeDisbursements Charitable PrpsDisbursementsCharitablePrps
INVESTMENT FEES7864786400
NYS FILING FEE100000