SCOTT M PANZER FOUNDATION INC: Form 990PF, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- SCOTT M PANZER FOUNDATION INC (EIN 82-3615701)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-05-15
- IRS object ID
- 202421369349104232
- Schema version
- 2023v5.0
- 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
- Form 990-PF
- Schedule B
- Accounting Fees Schedule
- Depreciation Schedule
- Investments Land Schedule2
- Investments Other Schedule2
- Other Expenses Schedule
- Other Increases Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-05-15T14:43:36-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 141745230 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LUTZ SELIG & ZERONDA CPAS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 33 CENTURY HILL DRIVE | AddressLine1Txt |
| City | LATHAM | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 121102113 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 823615701 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE SCOTT M PANZER FOUNDATION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SCOT | BusinessNameControlTxt |
| Phone | 9178590987 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5000 NORTH OCEAN DRIVE 802 | AddressLine1Txt |
| City | SINGER ISLAND | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33404 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SCOTT PANZER PRESIDENT | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 9178590987 | PhoneNum |
| Signature | 2024-05-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | SCOTT | PersonFirstNm |
| Person Last | PANZER PRESIDENT | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | WILLIAM LUTZ CPA | PreparerPersonNm |
| PTIN | P00143055 | PTIN |
| Phone | 5187837200 | PhoneNum |
| Preparation | 2024-05-09 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $5,044,985 | 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 | $5,000 | ContriRcvdRevAndExpnssAmt |
| Dividends Rev And Expnss | $75,441 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $75,441 | DividendsNetInvstIncmAmt |
| Dividends Adj Net Incm | $75,441 | DividendsAdjNetIncmAmt |
| Gross Rents Rev And Expnss | $78,600 | GrossRentsRevAndExpnssAmt |
| Gross Rents Net Invst Incm | $78,600 | GrossRentsNetInvstIncmAmt |
| Gross Rents Adj Net Incm | $78,600 | GrossRentsAdjNetIncmAmt |
| Net Rental Income Or Loss | -$21,194 | NetRentalIncomeOrLossAmt |
| Net Gain Sale Ast Rev And Expnss | $38,745 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $2,038,559 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $38,745 | CapGainNetIncmNetInvstIncmAmt |
| Total Rev And Expnss | $197,786 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $192,786 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $154,041 | TotalAdjNetIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $0 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $0 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Adj Net Incm | $0 | CompOfcrDirTrstAdjNetIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $0 | CompOfcrDirTrstDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $7,250 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $7,250 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Adj Net Incm | $0 | AccountingFeesAdjNetIncmAmt |
| Accounting Fees Chrtbl Prps | $0 | AccountingFeesChrtblPrpsAmt |
| Taxes Rev And Expnss | $22,258 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $22,258 | TaxesNetInvstIncmAmt |
| Taxes Adj Net Incm | $21,681 | TaxesAdjNetIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Deprec And Dpltn Rev And Expnss | $47,204 | DeprecAndDpltnRevAndExpnssAmt |
| Deprec And Dpltn Net Invst Incm | $47,204 | DeprecAndDpltnNetInvstIncmAmt |
| Deprec And Dpltn Adj Net Incm | $47,204 | DeprecAndDpltnAdjNetIncmAmt |
| Occupancy Rev And Expnss | $30,909 | OccupancyRevAndExpnssAmt |
| Occupancy Net Invst Incm | $30,909 | OccupancyNetInvstIncmAmt |
| Occupancy Adj Net Incm | $30,909 | OccupancyAdjNetIncmAmt |
| Occupancy Dsbrs Chrtbl | $0 | OccupancyDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $19,918 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $19,918 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Adj Net Incm | $0 | OtherExpensesAdjNetIncmAmt |
| Other Expenses Dsbrs Chrtbl | $0 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $127,539 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $127,539 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Adj Net Incm | $99,794 | TotOprExpensesAdjNetIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $111,700 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $111,700 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $239,239 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $127,539 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Adj Net Incm | $99,794 | TotalExpensesAdjNetIncmAmt |
| Total Expenses Dsbrs Chrtbl | $111,700 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$41,453 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $65,247 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $54,247 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sav And Temp Cash Invst BOY | $50,894 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $279,328 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $279,328 | SavAndTempCashInvstEOYFMVAmt |
| Invst Land Cost Or Other Basis | $1,840,957 | InvstLandCostOrOtherBasisAmt |
| Invst Land Accum Depreciation | $49,174 | InvstLandAccumDepreciationAmt |
| Land Bldg Investments BOY | $1,838,987 | LandBldgInvestmentsBOYAmt |
| Land Bldg Investments EOY | $1,791,783 | LandBldgInvestmentsEOYAmt |
| Land Bldg Investments EOYFMV | $2,850,826 | LandBldgInvestmentsEOYFMVAmt |
| Other Investments BOY | $1,980,255 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $1,914,831 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $1,914,831 | OtherInvestmentsEOYFMVAmt |
| Total Assets BOY | $3,870,136 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,985,942 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $5,044,985 | TotalAssetsEOYFMVAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
| No Donor Rstr Net Assests BOY | $3,870,136 | NoDonorRstrNetAssestsBOYAmt |
| No Donor Rstr Net Assests EOY | $3,985,942 | NoDonorRstrNetAssestsEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $3,870,136 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $3,985,942 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $3,870,136 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $3,985,942 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $3,870,136 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$41,453 | ExcessRevenueOverExpensesAmt |
| Other Increases | $157,259 | OtherIncreasesAmt |
| Subtotal | $3,985,942 | SubtotalAmt |
| Other Decreases | $0 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $3,985,942 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (5 entries)
| PropertyPropertyDesc | AcquiredAcquiredDt | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt | How AcquiredHowAcquiredCd |
|---|---|---|---|---|---|---|---|
| BLACKROCK LIQUIDITY FUNDS ML 3538 | 2023-01-01 | 2023-12-31 | $963,197 | $963,044 | $153 | $153 | |
| ML 3543 ST COVERED ADJ FOR MKT DISCOUNTS & WASH | 2023-01-01 | 2023-12-31 | $586,603 | $593,500 | -$6,897 | -$6,897 | |
| ML 3543 ST NONCOVERED | 2023-01-01 | 2023-12-31 | $3,182 | $3,182 | $0 | $0 | |
| ML 3543 LT COVERED ADJ FOR MKT DISCOUNTS & WASH | 2020-01-01 | 2023-12-31 | $483,872 | $440,088 | $43,784 | $43,784 | |
| CAPITAL GAINS DIVIDENDS | $1,705 | $1,705 | $1,705 | P |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $38,745 | CapitalGainNetIncomeAmt |
| Net Short Term Capital Gain Loss | -$6,744 | NetShortTermCapitalGainLossAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $907 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $907 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $907 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $3,534 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $0 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $3,534 | TotalPaymentsAndCreditsAmt |
| Es Penalty | $0 | EsPenaltyAmt |
| Overpayment | $2,627 | OverpaymentAmt |
| Applied To ES Tax | $2,627 | AppliedToESTaxAmt |
| Refund | $0 | RefundAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | 0 | LegislativePoliticalActyInd |
| More Than100 Spent | 0 | MoreThan100SpentInd |
| Form1120 POL Filed | 0 | Form1120POLFiledInd |
| Section4955 Organization Tax | $0 | Section4955OrganizationTaxAmt |
| Section4955 Managers Tax | $0 | Section4955ManagersTaxAmt |
| Tax Reimbursed | $0 | TaxReimbursedAmt |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | 0 | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | 0 | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (1) | AtLeast5000InAssetsInd |
| Org Report Or Register State | CT | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (1) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | 0 | PrivateOperatingFoundationInd |
| New Substantial Contributors | 0 | NewSubstantialContributorsInd |
| Own Controlled Entity | 0 | OwnControlledEntityInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (1) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SCOTT M PANZER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9178590987 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5000 NORTH OCEAN DRIVE | AddressLine1Txt |
| City | SINGER ISLAND | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33404 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | 0 | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | 0 | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | 0 | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | 0 | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | 0 | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | 0 | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | 0 | PaymentToGovernmentOfficialInd |
| Uncorrected Prior Acts | 0 | UncorrectedPriorActsInd |
| Undistributed Income PY | 0 | UndistributedIncomePYInd |
| Business Holdings | 0 | BusinessHoldingsInd |
| Jeopardy Investments | 0 | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | 0 | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | 0 | InfluenceLegislationInd |
| Influence Election | 0 | InfluenceElectionInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Noncharitable Purpose | 0 | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | 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 | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|---|---|---|---|
| SCOTT M PANZER | ||||||||
| 5000 NORTH OCEAN DRIVE | SINGER ISLAND | FL | 33404 | PRESIDENT | 1.00 | $0 | $0 | $0 |
| LEONARD PANZER | ||||||||
| 7047 STATE ROUTE 8 | BRANT LAKE | NY | 12815 | TREASURER | 1.00 | $0 | $0 | $0 |
| MURRAY PANZER | ||||||||
| 50 PARK AVENUE APT 8A | NEW YORK | NY | 10016 | VICE PRESIDENT | 1.00 | $0 | $0 | $0 |
| CHARITO M STACEY | ||||||||
| 111-05 66TH ROAD APT 2A | FOREST HILLS | NY | 11375 | SECRETARY | 1.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Other Employee Paid Over50k | 0 | OtherEmployeePaidOver50kCnt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
| Contractor Paid Over50k | 0 | ContractorPaidOver50kCnt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $2,015,283 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $128,318 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $2,900,000 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $5,043,601 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $5,043,601 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $75,654 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $4,967,947 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $248,397 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $248,397 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $907 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $907 | TotalTaxAmt |
| Distributable Before Adj | $247,490 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $247,490 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $247,490 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $111,700 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $111,700 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $247,490 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $111,598 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Total Excess Distribution Cyov | $0 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $111,700 | QualifyingDistributionsAmt |
| Applied To Year1 | $111,598 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $102 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $0 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $0 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $0 | PriorYearUndistributedIncmAmt |
| Prior Year Deficiency Or Tax | $0 | PriorYearDeficiencyOrTaxAmt |
| Taxable1 | $0 | Taxable1Amt |
| Taxable2 | $0 | Taxable2Amt |
| Undistributed Income CY | $247,388 | UndistributedIncomeCYAmt |
| Corpus Distri170b1 E Or4942g3 | $0 | CorpusDistri170b1EOr4942g3Amt |
| Excess Distri Cyov From Yr5 | $0 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $0 | ExcessDistriCyovToNextYrAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (21 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|
| ADOPT-A-FAMILY OF PALM BEACHES INC 59-2471253 | ||||||
| 1712 2ND AVE NORTH | LAKE WORTH | FL | 33460 | PC | SUPPORT FOR FAMILIES AND EDUCATION | $5,000 |
| AMERICAN BRAIN FOUNDATION 41-1717098 | ||||||
| 201 CHICAGO AVE | MINNEAPOLIS | MN | 55415 | PC | SUPPORT FOR MEDICAL CENTER AND RESEARCH | $500 |
| AMERICAN DIABETES ASSOCIATION 13-1623888 | ||||||
| PO BOX 7023 | MERRIFIELD | VA | 221167023 | PC | SUPPORT FOR MEDICAL CENTER AND RESEARCH | $500 |
| AMERICAN HEART ASSOCIATION 13-5613797 | ||||||
| 7272 GREENVILLE AVE | DALLAS | TX | 752315129 | PC | SUPPORT FOR MEDICAL RESEARCH | $500 |
| BIG BROTHERS AND BIG SISTERS OF NYC 13-5600383 | ||||||
| 40 RECTOR ST 11TH FLOOR | NEW YORK | NY | 10006 | PC | SUPPORT FOR FAMILIES | $10,000 |
| CHARITIES AID FOUNDATION AMERICA 43-1634280 | ||||||
| 225 REINEKERS LANE SUITE 375 | ALEXANDRIA | VA | 223142840 | PC | SUPPORT FOR CHARITIES | $1,000 |
| COURAGE AND SACRIFICE 46-5536167 | ||||||
| 909 NEWARK TURNPIKE | KEARNY | NJ | 07032 | PC | SUPPORT FOR VETERANS | $6,500 |
| CREATIVE ART WORKS 13-3638436 | ||||||
| 520 EIGHTH AVE SUITE 201A | NEW YORK | NY | 10018 | PC | YOUTH EMPLOYMENT SERVICES | $5,000 |
| FRIENDS OF SAINT DOMINIC'S 13-3945769 | ||||||
| 500 WESTERN HIGHWAY | BLAUVELT | NY | 10913 | PC | SUPPORT FOR HUMAN SERVICES ORGANIZATION | $1,000 |
| HOPE FOR THE WARRIORS 20-5182295 | ||||||
| 8003 FORBES PLACE | SPRINGFIELD | VA | 22151 | PC | SUPPORT FOR VETERANS | $1,500 |
| JAMES LENOX HOUSE ASSN INC 13-1624148 | ||||||
| 49 E 73RD STREET | NEW YORK | NY | 10021 | PC | SUPPORT NEED FOR REASONABLY PRICED HOUSING FOR SENIOR CITIZENS | $9,000 |
| LOGGERHEAD MARINE LIFE CENTER 59-2445926 | ||||||
| 14200 US HWY ONE | JUNO BEACH | FL | 33408 | PC | SUPPORT FOR MARINE LIFE CENTER | $35,400 |
| NATIONAL KIDNEY FOUNDATION INC 13-1673104 | ||||||
| 30 EAST 33RD STREET | NEW YORK | NY | 10016 | PC | SUPPORT FOR MEDICAL CENTER AND RESEARCH | $500 |
| OCEANA INC 51-0401308 | ||||||
| 1025 CONNECTICUT AVE NW 200 | WASHINGTON | DC | 20036 | PC | OCEAN BIODIVERSITY AND ENVIRONMENTAL INFLUENCE | $4,000 |
| PANCREATIC CANCER ACTION NETWORK INC 33-0841281 | ||||||
| 1500 ROSECRANS AVE STE 200 | MANHATTAN BEACH | CA | 90266 | PC | SUPPORT FOR MEDICAL CENTER AND RESEARCH | $500 |
| RONALD MCDONALD HOUSE 13-2933654 | ||||||
| 405 EAST 73RD STREET | NEW YORK | NY | 10021 | PC | SUPPORT FOR FAMILIES AS THEIR CHILDREN BATTLE TERMINAL ILLNESSES | $21,300 |
| SPORTSMEN FOR CHARITY INC 05-0553865 | ||||||
| 1088 CENTRAL PARK AVE SUITE 220 | SCARSDALE | NY | 10583 | PC | SUPPORT CAUSES FOCUSED ON QUALITY OF LIFE | $2,500 |
| THE LEUKEMIA LYMPHOMA SOCIETY 13-5644916 | ||||||
| 3 INTERNATIONAL DRIVE SUITE 200 | RYE BROOK | NY | 10573 | PC | SUPPORT FOR MEDICAL CENTER AND RESEARCH | $5,000 |
| THE SMART RIDE 45-1442103 | ||||||
| 4708 MONROE STREET | HOLLYWOOD | FL | 33021 | PC | SUPPORT FOR AIDS SERVICES | $500 |
| THE TORCH FOUNDATION 13-3638911 | ||||||
| 5 RAVEN DRIVE | COMMACK | NY | 11725 | PC | SUPPORT TEENS WITH SOCIAL-EMOTIONAL TOOLS | $500 |
| WATER WITCH HOSE COMPANY #2 06-1047580 | ||||||
| 8 PROSPECT HILL RD | NEW MILFORD | CT | 06776 | PC | SUPPORT TO PROTECT PROPERTY AND CITIZENS | $1,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $111,700 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $75,441 | ExclusionAmt |
Net Rntl Incm Re Not Debt Fincd Prop NetRntlIncmReNotDebtFincdProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business | 531120 | BusinessCd |
| Unrelated Business Taxbl Incm | -$21,194 | UnrelatedBusinessTaxblIncmAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $38,745 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | -$21,194 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $114,186 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $92,992 | TotalIncomeProducingActyAmt |
Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp
Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp (2 entries)
| Line NumberLineNumberTxt | Relationship StatementRelationshipStatementTxt |
|---|---|
| 8 | INVESTMENT INCOME TO BE USED FOR EXEMPT PURPOSES |
| 4 | INVESTMENT INCOME TO BE USED FOR EXEMPT PURPOSES |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | 0 | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | 0 | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | 0 | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | 0 | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | 0 | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | 0 | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | 0 | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | 0 | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | 0 | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | 0 | RelationshipsNonchrtblEOInd |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 1 | ContributorNum |
| Contributor Person | SCOTT M PANZER | ContributorPersonNm |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5000 NORTH OCEAN DRIVE | AddressLine1Txt |
| City | SINGER ISLAND | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33404 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | $5,000 | TotalContributionsAmt |
| Person Contribution | Yes (X) | PersonContributionInd |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | PROFESSSIONAL FEES | CategoryTxt |
| Amt | $7,250 | Amt |
| Net Investment Income | $7,250 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Depreciation Schedule DepreciationSchedule
Depreciation Property DepreciationPropertyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Property | OFFICE SPACE 425 FIFTH AVE., UNIT 50B | PropertyDesc |
| Acquired | 2022-12-23 | AcquiredDt |
| Cost Or Other Basis | $1,840,957 | CostOrOtherBasisAmt |
| Prior Year Depreciation | $1,970 | PriorYearDepreciationAmt |
| Computation Method | SL | ComputationMethodTxt |
| Life | 39.000000000000 | LifeRt |
| Current Year Expense | $47,204 | CurrentYearExpenseAmt |
| Net Investment Income | $47,204 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $47,204 | AdjustedNetIncomeAmt |
Investments Land Schedule2 InvestmentsLandSchedule2
Investment Land InvestmentLandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category Or Item | OFFICE SPACE 425 FIFTH AVE., UNIT 50B | CategoryOrItemTxt |
| Cost Or Other Basis | $1,840,957 | CostOrOtherBasisAmt |
| Accumulated Depreciation | $49,174 | AccumulatedDepreciationAmt |
| Book Value | $1,791,783 | BookValueAmt |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp (2 entries)
| Category Or ItemCategoryOrItemTxt | Listed At Cost Or FMVListedAtCostOrFMVCd | Book ValueBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| MERRILL LYNCH INVESTMENTS 3538 | FMV | $287,436 | $287,436 |
| MERRILL LYNCH INVESTMENTS 3543 | FMV | $1,627,395 | $1,627,395 |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | BROKERAGE AND INVESTMENT ADMIN FEES | Desc |
| Revenue And Expenses Per Books | $19,918 | RevenueAndExpensesPerBooksAmt |
| Net Investment Income | $19,918 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Other Increases Schedule OtherIncreasesSchedule
Other Increases Detail OtherIncreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | TO ADJUST BOOK VALUE OF INVESTMENTS FROM COST TO MARKET UNREALIZED LOSS | Desc |
| Amt | $157,259 | Amt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|---|
| FOREIGN TAXES PAID ON DIVIDENDS | $577 | $577 | $0 | $0 |
| REAL ESTATE TAXES | $21,681 | $21,681 | $21,681 | $0 |
Comments