DANIEL & REBECA ROSENBERG FAMILY FOUNDATION: Form 990PF, tax year 2025
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- Organization
- DANIEL & REBECA ROSENBERG FAMILY FOUNDATION (EIN 20-0499539)
- Tax period
- 2025-01-01 to 2025-12-31
- Filed
- 2026-05-11
- IRS object ID
- 202601319349104365
- Schema version
- 2025v4.1
- 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
- Schedule B
- Other Decreases Schedule
- Other Expenses Schedule
- Other Income Schedule2
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-05-11T13:55:11-07:00 | ReturnTs |
| Tax Period End | 2025-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 833213985 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FRIEDMAN MINSK COLE & FASTOVSKY | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10940 WILSHIRE BLVD STE 600 | AddressLine1Txt |
| City | LOS ANGELES | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90024 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2025-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 200499539 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DANIEL AND REBECA ROSENBERG FAMILY | BusinessNameLine1Txt |
| Business Name Line2 | FOUNDATION | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | DANI | BusinessNameControlTxt |
| Phone | 7149991285 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 255 SOUTH EUCLID STREET | AddressLine1Txt |
| City | ANAHEIM | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92802 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DANIEL ROSENBERG | PersonNm |
| Person Title | Trustee | PersonTitleTxt |
| Signature | 2026-05-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JAMES P FASTOVSKY | PreparerPersonNm |
| PTIN | P01294371 | PTIN |
| Phone | 3105532606 | PhoneNum |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2025 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $355,002 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $14,400 | ContriRcvdRevAndExpnssAmt |
| Other Income Rev And Expnss | $2,500 | OtherIncomeRevAndExpnssAmt |
| Total Rev And Expnss | $16,900 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $0 | TotalNetInvstIncmAmt |
| Other Expenses Rev And Expnss | $25 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $25 | OtherExpensesNetInvstIncmAmt |
| Tot Opr Expenses Rev And Expnss | $25 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $25 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $26,800 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $26,800 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $26,825 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $25 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $26,800 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$9,925 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $144,369 | CashBOYAmt |
| Cash EOY | $132,502 | CashEOYAmt |
| Cash EOYFMV | $132,502 | CashEOYFMVAmt |
| Other Nts And Loans Rcvbl | $222,500 | OtherNtsAndLoansRcvblAmt |
| Other Nts And Loans Rcvbl BOY | $222,500 | OtherNtsAndLoansRcvblBOYAmt |
| Other Nts And Loans Rcvbl EOY | $222,500 | OtherNtsAndLoansRcvblEOYAmt |
| Other Nts And Loans Rcvbl EOYFMV | $222,500 | OtherNtsAndLoansRcvblEOYFMVAmt |
| Total Assets BOY | $366,869 | TotalAssetsBOYAmt |
| Total Assets EOY | $355,002 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $355,002 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Retained Earning BOY | $366,869 | RetainedEarningBOYAmt |
| Retained Earning EOY | $355,002 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $366,869 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $355,002 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $366,869 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $355,002 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $366,869 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$9,925 | ExcessRevenueOverExpensesAmt |
| Subtotal | $356,944 | SubtotalAmt |
| Other Decreases | $1,942 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $355,002 | TotNetAstOrFundBalancesEOYAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $0 | InvestmentIncomeExciseTaxAmt |
| Tax Due | $0 | TaxDueAmt |
| Applied To ES Tax | $0 | AppliedToESTaxAmt |
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 | CA | 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 | DANIEL & REBECA ROSENBERG | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7149991285 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 255 SOUTH EUCLID STREET | AddressLine1Txt |
| City | ANAHEIM | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92802 | ZIPCd |
| 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 |
| Acts Fail To Qlfy As Exceptions | false | ActsFailToQlfyAsExceptionsInd |
| Uncorrected Prior Acts | false | UncorrectedPriorActsInd |
| 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 |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|---|---|---|---|
| DANIEL ROSENBERG | ||||||
| 511 SOUTH HELBERTA AVE | REDONDO BEACH | CA | 90277 | Trustee | 0.00 | $0 |
| REBECA ROSENBERG | ||||||
| 511 SOUTH HELBERTA AVE | REDONDO BEACH | CA | 90277 | Trustee | 0.00 | $0 |
| DANIEL CZERNY GUAJARDO | ||||||
| 511 SOUTH HELBERTA AVE | REDONDO BEACH | CA | 90277 | Trustee | 0.00 | $0 |
| HUGO CZERNY GUAJARDO | ||||||
| 511 SOUTH HELBERTA AVE | REDONDO BEACH | CA | 90277 | Trustee | 0.00 | $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 |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $222,500 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $140,147 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $362,647 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Adjusted Total FMV Of Unused Ast | $362,647 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $5,440 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $357,207 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $17,860 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $17,860 | MinimumInvestmentReturnAmt |
| Distributable Before Adj | $17,860 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $17,860 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $17,860 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $26,800 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $26,800 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $17,860 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $17,443 | UndistributedIncomePYAmt |
| Prior Year1 | 2023 | PriorYear1Yr |
| Total For Prior Years | $6,474 | TotalForPriorYearsAmt |
| Qualifying Distributions | $26,800 | QualifyingDistributionsAmt |
| Applied To Year1 | $17,443 | AppliedToYear1Amt |
| Applied To Prior Years | $6,474 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $2,883 | AppliedToCurrentYearAmt |
| Undistributed Income CY | $14,977 | UndistributedIncomeCYAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (5 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusCd | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|---|
| TEMPLE MENORAH | |||||||
| 1101 CAMINO REAL | REDONDO BEACH | CA | 90277 | N/A | PC | CHARITABLE PURPOSE OF ORGANIZATION | $1,800 |
| TEMPLE MENORAH | |||||||
| 1101 CAMINO REAL | REDONDO BEACH | CA | 90277 | N/A | PC | CHARITABLE PURPOSE OF ORGANIZATION | $2,000 |
| TEMPLE MENORAH | |||||||
| 1101 CAMINO REAL | REDONDO BEACH | CA | 90277 | N/A | PC | CHARITABLE PURPOSE OF ORGANIZATION | $9,000 |
| CITY OF HOPE | |||||||
| 1500 E DUARTE RD | DUARTE | CA | 91010 | N/A | PC | CHARITABLE PURPOSE OF ORGANIZATION | $5,000 |
| THE JEWISH COMMUNITY CENTER | |||||||
| 2108 VAIL AVE | REDONDO BEACH | CA | 90278 | N/A | PC | CHARITABLE PURPOSE OF ORGANIZATION | $9,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $26,800 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Other Investment Income OtherInvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $2,500 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $2,500 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $2,500 | 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 |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp (2 entries)
| ContributorContributorNum | Address Line1ContributorUSAddress/AddressLine1Txt | CityContributorUSAddress/CityNm | State AbbreviationContributorUSAddress/StateAbbreviationCd | ZIPContributorUSAddress/ZIPCd | Total ContributionsTotalContributionsAmt | Person ContributionPersonContributionInd |
|---|---|---|---|---|---|---|
| ROSENBERG 2017 CHARITABLE LEAD TR | ||||||
| 1 | 255 S EUCLID ST | ANAHEIM | CA | 92802 | $7,200 | Yes (X) |
| ROSENBERG 2016 CHARITABLE LEAD TR | ||||||
| 2 | 255 S EUCLID ST | ANAHEIM | CA | 92802 | $7,200 | Yes (X) |
Other Decreases Schedule OtherDecreasesSchedule
Other Decreases Detail OtherDecreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | FEDERAL TAX | Desc |
| Amt | $1,942 | Amt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DEPARTMENT OF JUSTICE | Desc |
| Revenue And Expenses Per Books | $25 | RevenueAndExpensesPerBooksAmt |
| Net Investment Income | $25 | NetInvestmentIncomeAmt |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Other Investment Income | Desc |
| Revenue And Expenses Per Books | $2,500 | RevenueAndExpensesPerBooksAmt |