WAYNE EISENBAUM CHARITABLE FOUNDATION: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
WAYNE EISENBAUM CHARITABLE FOUNDATION (EIN 20-6973232)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-03-14
IRS object ID
202410749349100126
Schema version
2023v4.0
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)
Return2024-03-14T13:40:40-04:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN061386717PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1PALMER LATKO LEDAS PAGE LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line120 TOWER LANE SUITE 305AddressLine1Txt
CityAVONCityNm
State AbbreviationCTStateAbbreviationCd
ZIP060014212ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN206973232EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1WAYNE EISENBAUM CHARITABLE FOUNDATIBusinessNameLine1Txt
Business Name Line2C/O WAYNE EISENBAUMBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlWAYNBusinessNameControlTxt
Phone8605610121PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line145 CROMWELL PLACEAddressLine1Txt
CityOLD SAYBROOKCityNm
State AbbreviationCTStateAbbreviationCd
ZIP06475ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonWAYNE EISENBAUMPersonNm
Person TitleCHAIRMANPersonTitleTxt
Phone8605610121PhoneNum
Signature2024-03-13SignatureDt

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstWAYNEPersonFirstNm
Person LastEISENBAUMPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDIANE E READ CPAPreparerPersonNm
PTINP00110553PTIN
Phone8606771000PhoneNum
Preparation2024-03-14PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$128,205FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$300,000ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$94InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$94InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss$1,643DividendsRevAndExpnssAmt
Dividends Net Invst Incm$1,643DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$283NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$283GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$283CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$302,020TotalRevAndExpnssAmt
Total Net Invst Incm$2,020TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss$1,400AccountingFeesRevAndExpnssAmt
Accounting Fees Adj Net Incm$1,400AccountingFeesAdjNetIncmAmt
Taxes Rev And Expnss$23TaxesRevAndExpnssAmt
Taxes Adj Net Incm$23TaxesAdjNetIncmAmt
Tot Opr Expenses Rev And Expnss$1,423TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Adj Net Incm$1,423TotOprExpensesAdjNetIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$260,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$260,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$261,423TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Adj Net Incm$1,423TotalExpensesAdjNetIncmAmt
Total Expenses Dsbrs Chrtbl$260,000TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$40,597ExcessRevenueOverExpensesAmt
Net Investment Income$2,020NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$40,074CashBOYAmt
Cash EOY$78,674CashEOYAmt
Cash EOYFMV$78,674CashEOYFMVAmt
Sav And Temp Cash Invst BOY$29,732SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$31,115SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$31,115SavAndTempCashInvstEOYFMVAmt
Other Investments BOY$15,244OtherInvestmentsBOYAmt
Other Investments EOY$18,416OtherInvestmentsEOYAmt
Other Investments EOYFMV$18,416OtherInvestmentsEOYFMVAmt
Total Assets BOY$85,050TotalAssetsBOYAmt
Total Assets EOY$128,205TotalAssetsEOYAmt
Total Assets EOYFMV$128,205TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$85,050NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$128,205NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$85,050TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$128,205TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$85,050TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$128,205TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$85,050TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$40,597ExcessRevenueOverExpensesAmt
Other Increases$2,558OtherIncreasesAmt
Subtotal$128,205SubtotalAmt
Tot Net Ast Or Fund Balances EOY$128,205TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

FieldValueIRS element (for citing)
Capital Gain Net Income$283CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$28InvestmentIncomeExciseTaxAmt
Subtotal$28SubtotalAmt
Tax Based On Investment Income$28TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$66EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$66TotalPaymentsAndCreditsAmt
Overpayment$38OverpaymentAmt
Applied To ES Tax$38AppliedToESTaxAmt

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
Org Report Or Register StateCTOrgReportOrRegisterStateCd
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
Individual With BooksWAYNE EISENBAUMIndividualWithBooksNm
Phone8605610121PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1C/O 45 CROMWELL PLACEAddressLine1Txt
CityOLD SAYBROOKCityNm
State AbbreviationCTStateAbbreviationCd
ZIP06475ZIPCd
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
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

FieldValueIRS element (for citing)
PersonWAYNE EISENBAUMPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1C/O 45 CROMWELL PLACEAddressLine1Txt
CityOLD SAYBROOKCityNm
State AbbreviationCTStateAbbreviationCd
ZIP06475ZIPCd
FieldValueIRS element (for citing)
TitleCHAIRMANTitleTxt
Average Hrs Per Wk Devoted To Pos000.00AverageHrsPerWkDevotedToPosRt
Compensation$0CompensationAmt
Employee Benefit Program$0EmployeeBenefitProgramAmt
Expense Account Other Allwnc$0ExpenseAccountOtherAllwncAmt
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

FieldValueIRS element (for citing)
Expenses1$260,000Expenses1Amt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$16,830AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$83,724AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$30,424FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$130,978TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$130,978AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$1,965CashDeemedCharitableAmt
Net Vl Noncharitable Assets$129,013NetVlNoncharitableAssetsAmt
Minimum Investment Return$6,451MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$6,451MinimumInvestmentReturnAmt
Tax Based On Investment Income$28TaxBasedOnInvestmentIncomeAmt
Total Tax$28TotalTaxAmt
Distributable Before Adj$6,423DistributableBeforeAdjAmt
Distributable Before Ded$6,423DistributableBeforeDedAmt
Distributable As Adjusted$6,423DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$260,000ExpensesAndContributionsAmt
Qualifying Distributions$260,000QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$6,423DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$289,640ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$262,450ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$261,280ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$248,232ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$253,798ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$1,315,400TotalExcessDistributionCyovAmt
Qualifying Distributions$260,000QualifyingDistributionsAmt
Applied To Current Year$6,423AppliedToCurrentYearAmt
Remaining Distri From Corpus$253,577RemainingDistriFromCorpusAmt
Total Corpus$1,568,977TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$289,640ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$1,279,337ExcessDistriCyovToNextYrAmt
Excess From Year4$262,450ExcessFromYear4Amt
Excess From Year3$261,280ExcessFromYear3Amt
Excess From Year2$248,232ExcessFromYear2Amt
Excess From Year1$253,798ExcessFromYear1Amt
Excess From Current Year$253,577ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (15 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmtBusiness Name Line2RecipientBusinessName/BusinessNameLine2TxtAddress Line2RecipientUSAddress/AddressLine2Txt
CT COMMUNITY FOUNDATION
43 FIELD STREETWATERBURYCT06702NONE501(C)(3)ASSISTANCE TO LOCAL NON PROFIT ORGS$15,000
PRIME TIME HOUSE INC
836 MAIN STREETTORRINGTONCT06790NONE501(C)(3)REHAB FOR MENTAL ILLNESS$20,000
FISH
332 S MAIN STREETTORRINGTONCT06790NONE501(C)(3)PROVIDE FOOD TO PEOPLE IN NEED$20,000FRIENDS IN SERVICE TO HUMANITY
THE INDEPENDENCE FUND
412 LOUISE AVENUECHARLOTTENC28204NONE501(C)(3)HELP INJURED SERVICE MEMBERS ACHIEVE$20,000
SUSAN B ANTHONY PROJECT
179 WATER STREETTORRINGTONCT06790NONE501(C)(3)PROVIDE SUPPORT TO THOSE IN NEED$10,000
HAITIAN HEALTH FOUNDATION
97 SHERMAN STREETNORWICHCT06360NONE501(C)(3)IMPROVE LIVING CONDITIONS TO HAITI$20,000
OPERATION FUEL INC
75 CHARTER OAK AVEHARTFORDCT06106NONE501(C)(3)PROVIDE HEATING FUEL TO THOSE IN NEE$20,000SUITE 2-240
CT FOODSHARE
2 RESEARCH PKWYWALLINGFORDCT06492NONE501(C)(3)PROVIDE FOOD TO PEOPLE IN NEED$20,000
SHORELINE SOUP KITCHENS
PO BOX 804ESSEXCT06426NONE501(C)(3)PROVIDE FOOD TO PEOPLE IN NEED$20,000
ST JUDE CHILDREN'S RESEARCH
501 ST JUDE PLACEMEMPHISTN38105NONE501(C)(3)MEDICAL TREATMENT AND RESEARCH$10,000
HOUSE OF BREAD
1453 MAIN STREETHARTFORDCT06120NONE501(C)(3)PROVIDE FOOD FOR THOSE IN NEED$20,000
ST VINCENT DEPAUL
617 MAIN STREETMIDDLETOWNCT06457NONE501(C)(3)HELP FOR THE HOMELESS AND POOR$20,000
ST VINCENT DEPAUL
PO BOX 1612WATERBURYCT06721NONE501(C)(3)HELP FOR THE HOMELESS AND POOR$20,000
STEPHEN SILLER
2361 HYLAN BLVDSTATEN ISLANDNY10306NONE501(C)(3)HONOR MILITARY AND FIRST RESPONDERS$20,000TUNNEL TO TOWERS FOUNDATION
GIFTS OF LOVE
34 EAST MAIN STAVONCT06001501(C)(3)ASSISTANCE FOR WORKING POOR FAMILIES$5,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$260,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$94ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$1,643ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$283ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$2,020ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$2,020TotalIncomeProducingActyAmt

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

Schedule B IRS990ScheduleB

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
General RuleYes (X)GeneralRuleInd

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
Contributor1ContributorNum
Contributor PersonWAYNE EISENBAUMContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line145 CROMWELL PLACEAddressLine1Txt
CityOLD SAYBROOKCityNm
State AbbreviationCTStateAbbreviationCd
ZIP06475ZIPCd
FieldValueIRS element (for citing)
Total Contributions$300,000TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryINDIRECT ACCOUNTING FEESCategoryTxt
Amt$1,400Amt
Adjusted Net Income$1,400AdjustedNetIncomeAmt

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp

FieldValueIRS element (for citing)
Category Or ItemJANNEY CAPITAL WORLD G&ICategoryOrItemTxt
Listed At Cost Or FMVFMVListedAtCostOrFMVCd
Book Value$18,416BookValueAmt
EOYFMV$18,416EOYFMVAmt

Other Increases Schedule OtherIncreasesSchedule

Other Increases Detail OtherIncreasesDetail

FieldValueIRS element (for citing)
DescUNREALIZED GAINDesc
Amt$2,558Amt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryFOREIGN TAXESCategoryTxt
Amt$23Amt
Adjusted Net Income$23AdjustedNetIncomeAmt

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