MICHAEL AND MARCIA KAUFMAN FOUNDATION INC: Form 990PF, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- MICHAEL AND MARCIA KAUFMAN FOUNDATION INC (EIN 82-3765330)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-09-05
- IRS object ID
- 202422499349100307
- Schema version
- 2023v5.1
- 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
- Accounting Fees Schedule
- Investments Corp Stock Schedule
- Other Expenses Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-09-05T08:26:18-07:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 113640383 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SUPERIOR CONSULTING SERVICES | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 216 GRANT ST | AddressLine1Txt |
| City | MASSAPEQUA PARK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11762 | 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 | 823765330 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Michael and Marcia Kaufman | BusinessNameLine1Txt |
| Business Name Line2 | Foundation Inc | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MICH | BusinessNameControlTxt |
| Phone | 6462593884 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | c/o Podolsky 17100 NE 12th Avenue | AddressLine1Txt |
| City | North Miami Beach | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33162 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Michael Kaufman | PersonNm |
| Person Title | President | PersonTitleTxt |
| Signature | 2024-09-05 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Aron Epstein CPA | PreparerPersonNm |
| PTIN | P01072109 | PTIN |
| Phone | 6462593884 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-08-08 14:25:15Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $0 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Dividends Rev And Expnss | $858 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $858 | DividendsNetInvstIncmAmt |
| Dividends Adj Net Incm | $858 | DividendsAdjNetIncmAmt |
| Total Rev And Expnss | $858 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $858 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $858 | TotalAdjNetIncmAmt |
| Accounting Fees Rev And Expnss | $900 | AccountingFeesRevAndExpnssAmt |
| Occupancy Rev And Expnss | $4,240 | OccupancyRevAndExpnssAmt |
| Printing And Pub Rev And Expnss | $97,690 | PrintingAndPubRevAndExpnssAmt |
| Printing And Pub Dsbrs Chrtbl | $97,690 | PrintingAndPubDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $17,600 | OtherExpensesRevAndExpnssAmt |
| Tot Opr Expenses Rev And Expnss | $120,430 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $97,690 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $19,255 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $19,255 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $139,685 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $116,945 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$138,827 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $858 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $858 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Corporate Stock BOY | $265,369 | CorporateStockBOYAmt |
| Corporate Stock EOY | $126,542 | CorporateStockEOYAmt |
| Total Assets BOY | $265,369 | TotalAssetsBOYAmt |
| Total Assets EOY | $126,542 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $0 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
| No Donor Rstr Net Assests BOY | $265,369 | NoDonorRstrNetAssestsBOYAmt |
| No Donor Rstr Net Assests EOY | $126,542 | NoDonorRstrNetAssestsEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $265,369 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $126,542 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $265,369 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $126,542 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $265,369 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$138,827 | ExcessRevenueOverExpensesAmt |
| Subtotal | $126,542 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $126,542 | TotNetAstOrFundBalancesEOYAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $12 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $12 | SubtotalAmt |
| Tax Based On Investment Income | $12 | TaxBasedOnInvestmentIncomeAmt |
| Tax Due | $12 | 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 | false | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Org Report Or Register State | FL | 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 | Michael Kaufman | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5162140537 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 16750 NE 4th Place | AddressLine1Txt |
| City | North Miami Beach | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33162 | 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 (5 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|---|---|---|---|
| Michael Kaufman | ||||||
| 1121 South Military trail | Deerfield Beach | FL | 33442 | President | 5.00 | $0 |
| Sasson Kaufman | ||||||
| 1121 South Military Trail | Deerfiled Beach | FL | 33442 | Vice President | 1.00 | $0 |
| Simcha Kaufman | ||||||
| 1121 South Military Trail | Deerfiled Beach | FL | 33442 | Treasurer | 1.00 | $0 |
| Aharon Kaufman | ||||||
| 1121 South Military Trail | Deerfield Beach | FL | 33442 | Secretary | 1.00 | $0 |
| Joseph Kaufman | ||||||
| 1121 South military Trail | Deerfield Beach | FL | 33442 | Vice President | 1.00 | $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 |
Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | Foundation provided charitable contributions to indigent individuals and to charitable and educational organizations | Description1Txt |
| Expenses1 | $0 | Expenses1Amt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $0 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $0 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $0 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Adjusted Total FMV Of Unused Ast | $0 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $0 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $0 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $0 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Based On Investment Income | $12 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $12 | TotalTaxAmt |
| Distributable Before Adj | $12 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $12 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $0 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $116,945 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $116,945 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $0 | DistributableAsAdjustedAmt |
| Excess Distribution Cyov Yr4 | $25,166 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $34,995 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $12,820 | ExcessDistributionCyovYr2Amt |
| Total Excess Distribution Cyov | $72,981 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $116,945 | QualifyingDistributionsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Remaining Distri From Corpus | $116,945 | RemainingDistriFromCorpusAmt |
| Total Corpus | $189,926 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov To Next Yr | $189,926 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $25,166 | ExcessFromYear4Amt |
| Excess From Year3 | $34,995 | ExcessFromYear3Amt |
| Excess From Year2 | $12,820 | ExcessFromYear2Amt |
| Excess From Current Year | $116,945 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | Michael Kaufman | ContributingManagerNm |
Application Submission Info ApplicationSubmissionInfoGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person | Michael Kaufman | RecipientPersonNm |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1121 South Military Trail | AddressLine1Txt |
| City | Deerfield Beach | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33442 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Phone | 5162140537 | RecipientPhoneNum |
| Form And Info And Materials | requests should be made in writing and submitted to the Foundation address | FormAndInfoAndMaterialsTxt |
| Submission Deadlines | No deadline | SubmissionDeadlinesTxt |
| Restrictions On Awards | Grants are made to organizations and individuals located in Israel | RestrictionsOnAwardsTxt |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (10 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt | Address Line1RecipientForeignAddress/AddressLine1Txt | CityRecipientForeignAddress/CityNm | CountryRecipientForeignAddress/CountryCd | Foreign PostalRecipientForeignAddress/ForeignPostalCd |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Institute for Dayanim | |||||||||||
| 2048 E 17th Street | Brooklyn | NY | 11229 | None | PC | Halacha education | $1,030 | ||||
| Daily Giving | |||||||||||
| None | PC | For assistance to indigent familes | $1,500 | Beitar Illit | Beitar Illit | IS | 90000 | ||||
| Goldberg Charity Fund | |||||||||||
| 112 Rosebank Street | Lakewood | NJ | 08701 | None | PC | Support of indigent people | $4,900 | ||||
| United Hatazala | |||||||||||
| Medical Assistance | $1,000 | Jerusalem | Jerusalem | IS | 90000 | ||||||
| Grants to Individuals | |||||||||||
| None | Assistance to Indigent families | $6,835 | Jerusalem | Jerusalem | IS | 90000 | |||||
| Chaim Chen Vchesed | |||||||||||
| None | Charitable | $400 | Jerusalem | Jerusalem | IS | 90000 | |||||
| Zilberman Yeshiva | |||||||||||
| None | Educcational | $1,900 | Jerusalem | Jerusalem | IS | 90000 | |||||
| Yad Hachesed | |||||||||||
| None | Charitable | $190 | Jerusalem | Jerusalem | IS | 90000 | |||||
| Heritage House | |||||||||||
| None | Educational | $1,100 | Jerusalem | Jerusalem | IS | 90000 | |||||
| Mosad hachesed | |||||||||||
| Charitable | $400 | Jerusalem | Jerusalem | IS | 90000 | ||||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $19,255 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $858 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $858 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $858 | 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 |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | Accounting | CategoryTxt |
| Amt | $900 | Amt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Stock | Investments - Vanguard | StockNm |
| EOY Book Value | $126,542 | EOYBookValueAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (3 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt |
|---|---|
| Managment and General | $15,700 |
| Postage | $650 |
| Telphone and Internet Expenses | $1,250 |
Comments