BETA

BRESLAUER-SOREF FOUNDATION: Form 990PF, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
BRESLAUER-SOREF FOUNDATION (EIN 20-2100908)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-18
IRS object ID
202641389349100244
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 ReturnHeader

FieldValueIRS element (for citing)
Return2026-05-18T15:41:18-07:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN460829756PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1URQUIDEZ & ASSOCIATES CPAS INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1444 W OCEAN BLVD STE 707AddressLine1Txt
CityLONG BEACHCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90802ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN202100908EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE BRESLAUER SOREF FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlBRESBusinessNameControlTxt
Phone5622163455PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line110888 CAMINO CTAddressLine1Txt
CityCYPRESSCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90720ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonFRANK C PARLATOPersonNm
Person TitleTreasurerPersonTitleTxt
Signature2026-05-18SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKATHLEEN P URQUIDEZ CPAPreparerPersonNm
PTINP00285924PTIN
Phone5622161561PhoneNum
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$7,053,244FMVAssetsEOYAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$47,963InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$47,963InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss$153,195DividendsRevAndExpnssAmt
Dividends Net Invst Incm$153,195DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$278,838NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$3,175,882GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$274,442CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$479,996TotalRevAndExpnssAmt
Total Net Invst Incm$475,600TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss$3,100AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$3,100AccountingFeesNetInvstIncmAmt
Other Prof Fees Rev And Expnss$66,087OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm$66,087OtherProfFeesNetInvstIncmAmt
Taxes Rev And Expnss$5,530TaxesRevAndExpnssAmt
Taxes Net Invst Incm$5,530TaxesNetInvstIncmAmt
Trav Conf Meeting Rev And Expnss$41,404TravConfMeetingRevAndExpnssAmt
Trav Conf Meeting Dsbrs Chrtbl$41,404TravConfMeetingDsbrsChrtblAmt
Other Expenses Rev And Expnss$25OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$25OtherExpensesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss$116,146TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$74,742TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$41,404TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$173,150ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$173,150ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$289,296TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$74,742TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$214,554TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$190,700ExcessRevenueOverExpensesAmt
Net Investment Income$400,858NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Corporate Stock BOY$3,507,828CorporateStockBOYAmt
Corporate Stock EOY$2,537,360CorporateStockEOYAmt
Corporate Stock EOYFMV$3,824,355CorporateStockEOYFMVAmt
Other Investments BOY$2,025,852OtherInvestmentsBOYAmt
Other Investments EOY$3,148,215OtherInvestmentsEOYAmt
Other Investments EOYFMV$3,228,889OtherInvestmentsEOYFMVAmt
Total Assets BOY$5,533,680TotalAssetsBOYAmt
Total Assets EOY$5,685,575TotalAssetsEOYAmt
Total Assets EOYFMV$7,053,244TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$5,533,680NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$5,685,575NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$5,533,680TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$5,685,575TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$5,533,680TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$5,685,575TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$5,533,680TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$190,700ExcessRevenueOverExpensesAmt
Subtotal$5,724,380SubtotalAmt
Other Decreases$38,805OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$5,685,575TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (11 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdAcquiredAcquiredDtSoldSoldDtGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
WB #0445P2025-02-282025-12-31$93$81$12$12
WB #0277P2025-02-282025-12-31$425,167$434,970-$9,803-$9,803
WB #0277P2024-01-012025-12-31$217,053$225,696-$8,643-$8,643
WB #0276P2025-02-282025-12-31$496,508$530,553-$34,045-$34,045
WB #0276P2024-01-012025-12-31$730,123$485,670$244,453$244,453
WB #0275P2025-02-282025-12-31$8,137$7,979$158$158
WB #0275P2024-01-012025-12-31$230,049$148,000$82,049$82,049
WB #0271P2025-02-282025-12-31$473,377$526,789-$53,412-$53,412
WB #0271P2024-01-012025-12-31$182,392$160,547$21,845$21,845
WB #0869P2025-02-282025-12-31$245,642$253,496-$7,854-$7,854
WB #0869P2024-01-012025-12-31$167,341$127,659$39,682$39,682
FieldValueIRS element (for citing)
Capital Gain Net Income$274,442CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$5,572InvestmentIncomeExciseTaxAmt
Subtotal$5,572SubtotalAmt
Tax Based On Investment Income$5,572TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$4,136EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$4,136TotalPaymentsAndCreditsAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Es Penalty$97EsPenaltyAmt
Tax Due$1,533TaxDueAmt
Applied To ES Tax$0AppliedToESTaxAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1Frank C ParlatoBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone5622163455PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line110888 CAMINO CTAddressLine1Txt
CityCYPRESSCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90720ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Acts Fail To Qlfy As ExceptionsfalseActsFailToQlfyAsExceptionsInd
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYfalseUndistributedIncomePYInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
JAMES M BRESLAUER
10888 CAMINO CTLOS ALAMITOSCA90750President10.00$0
ELIZABETH H BRESLAUER
10888 CAMINO CTLOS ALAMITOSCA90720Secretary1.00$0
FRANK C PARLATO
10888 CAMINO CTLOS ALAMITOSCA90720Treasurer2.00$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt

Compensation Of Hghst Pd Cntrct CompensationOfHghstPdCntrctGrp

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1William Blair & Company LLCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1150 N Riverside PlazaAddressLine1Txt
CityChicagoCityNm
State AbbreviationILStateAbbreviationCd
ZIP60606ZIPCd
FieldValueIRS element (for citing)
Service TypeInvestmentServiceTypeTxt
Compensation$66,087CompensationAmt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$0AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$0TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$0AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$0CashDeemedCharitableAmt
Net Vl Noncharitable Assets$0NetVlNoncharitableAssetsAmt
Minimum Investment Return$0MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Tax Based On Investment Income$5,572TaxBasedOnInvestmentIncomeAmt
Total Tax$5,572TotalTaxAmt
Distributable Before Adj$5,572DistributableBeforeAdjAmt
Distributable Before Ded$5,572DistributableBeforeDedAmt
Distributable As Adjusted$0DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$214,554ExpensesAndContributionsAmt
Qualifying Distributions$214,554QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$0DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$90,764ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$94,558ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$80,572ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr1$82,743ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$348,637TotalExcessDistributionCyovAmt
Qualifying Distributions$214,554QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Remaining Distri From Corpus$214,554RemainingDistriFromCorpusAmt
Total Corpus$563,191TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$90,764ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$472,427ExcessDistriCyovToNextYrAmt
Excess From Year4$94,558ExcessFromYear4Amt
Excess From Year3$80,572ExcessFromYear3Amt
Excess From Year1$82,743ExcessFromYear1Amt
Excess From Current Year$214,554ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Application Submission Info ApplicationSubmissionInfoGrp

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line124 GREENWAY PLAZA 550AddressLine1Txt
CityHOUSTONCityNm
State AbbreviationTXStateAbbreviationCd
ZIP77046ZIPCd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (6 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient Foundation StatusRecipientFoundationStatusCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
AABGU
24 GREENWAY PLAZA 550HOUSTONTX77046NCPROGRAM$26,800
Music Theater West
4350 E 7TH STLONG BEACHCA90804NCPROGRAM$21,350
World Union for Progressive Judaism
633 THIRD AVENEW YORKNY10017NCSUPPORT$50,000
Central Fund of Israel
429 Central AveCEDARHURSTNY11516NCTo support programs helping with the Abraham Accords$25,000
BEACH HILLEL
845 Kallin AveLong BeachCA90815NCGeneral operations$25,000
The Washington Institute for Near East P
1828 L Street NWWashingtonDC20036NCA specific research project concerning China and Taiwan.$25,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$173,150TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$47,963ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$153,195ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion$4,396ExclusionAmt
Related Or Exempt Function Incm$274,442RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$205,554ExclusionAmt
Related Or Exempt Function Incm$274,442RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$479,996TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryACCOUNTING FEESCategoryTxt
Amt$3,100Amt
Net Investment Income$3,100NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Contractor Compensation Expln ContractorCompensationExpln

Contractor Comp Expln ContractorCompExplnGrp

Contractor Business Name ContractorBusinessName

FieldValueIRS element (for citing)
Business Name Line1William Blair & Company LLCBusinessNameLine1Txt
FieldValueIRS element (for citing)
ExplanationInvestment fees paid to manage brokerage accountsExplanationTxt

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp (3 entries)

Category Or ItemCategoryOrItemTxtListed At Cost Or FMVListedAtCostOrFMVCdBook ValueBookValueAmtEOYFMVEOYFMVAmt
MONEY MARKET FUNDSAT COST$252,566$252,566
FIXED INCOME FUNDSAT COST$1,812,227$1,839,836
ALTERNATIVE INVESTMENTSAT COST$1,083,422$1,136,487

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

FieldValueIRS element (for citing)
DescBANK CHARGESDesc
Revenue And Expenses Per Books$25RevenueAndExpensesPerBooksAmt
Net Investment Income$25NetInvestmentIncomeAmt

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryINVESTMENT FEESCategoryTxt
Amt$66,087Amt
Net Investment Income$66,087NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmt
FOREIGN TAXES$592$592
TAXES$4,938$4,938

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