STEVEN AND DANIELLE KUPFERMAN FAMILY FOUNDATION: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
STEVEN AND DANIELLE KUPFERMAN FAMILY FOUNDATION (EIN 83-3018471)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-07
IRS object ID
202403129349101360
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 ReturnHeader

FieldValueIRS element (for citing)
Return2024-11-07T10:14:12-08:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN883824543PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Gerber & Co LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11880 Century Park E Ste 200AddressLine1Txt
CityLos AngelesCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90067ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN833018471EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1STEVEN AND DANIELLE KUPFERMANBusinessNameLine1Txt
Business Name Line2FAMILY FOUNDATIONBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlSTEVBusinessNameControlTxt
Phone3104226080PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12018 ROXBURY DRIVEAddressLine1Txt
CityLOS ANGELESCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90035ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSTEVEN KUPFERMANPersonNm
Person TitlePresidentPersonTitleTxt
Signature2024-11-07SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMoshe Y GraberPreparerPersonNm
PTINP00653955PTIN
Phone3105521600PhoneNum
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$690,229FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$79,148ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$10,665InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$10,665InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$10,665InterestOnSavingsAdjNetIncmAmt
Dividends Rev And Expnss$9,649DividendsRevAndExpnssAmt
Dividends Net Invst Incm$9,649DividendsNetInvstIncmAmt
Dividends Adj Net Incm$9,649DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss-$26,174NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$190,107GrossSalesPriceAmt
Net ST Capital Gain Adj Net Incm$65NetSTCapitalGainAdjNetIncmAmt
Total Rev And Expnss$73,288TotalRevAndExpnssAmt
Total Net Invst Incm$20,314TotalNetInvstIncmAmt
Total Adj Net Incm$20,379TotalAdjNetIncmAmt
Other Prof Fees Rev And Expnss$2,023OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm$2,023OtherProfFeesNetInvstIncmAmt
Interest Rev And Expnss$2,799InterestRevAndExpnssAmt
Interest Net Invst Incm$2,799InterestNetInvstIncmAmt
Taxes Rev And Expnss$220TaxesRevAndExpnssAmt
Taxes Net Invst Incm$220TaxesNetInvstIncmAmt
Other Expenses Rev And Expnss$1,306OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl$1,306OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$6,348TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$5,042TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$1,306TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$75,780ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$75,780ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$82,128TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$5,042TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$77,086TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$8,840ExcessRevenueOverExpensesAmt
Net Investment Income$15,272NetInvestmentIncomeAmt
Adjusted Net Income$20,379AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$34,692CashBOYAmt
Cash EOY$10,587CashEOYAmt
Cash EOYFMV$10,587CashEOYFMVAmt
Other Investments BOY$569,010OtherInvestmentsBOYAmt
Other Investments EOY$598,793OtherInvestmentsEOYAmt
Other Investments EOYFMV$679,642OtherInvestmentsEOYFMVAmt
Other Assets EOY$3,729OtherAssetsEOYAmt
Total Assets BOY$603,702TotalAssetsBOYAmt
Total Assets EOY$613,109TotalAssetsEOYAmt
Total Assets EOYFMV$690,229TotalAssetsEOYFMVAmt
Other Liabilities BOY$10,371OtherLiabilitiesBOYAmt
Other Liabilities EOY$28,618OtherLiabilitiesEOYAmt
Total Liabilities BOY$10,371TotalLiabilitiesBOYAmt
Total Liabilities EOY$28,618TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Capital Stock BOY$593,331CapitalStockBOYAmt
Capital Stock EOY$584,491CapitalStockEOYAmt
Tot Net Ast Or Fund Balances BOY$593,331TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$584,491TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$603,702TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$613,109TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$593,331TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$8,840ExcessRevenueOverExpensesAmt
Subtotal$584,491SubtotalAmt
Tot Net Ast Or Fund Balances EOY$584,491TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (2 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdAcquiredAcquiredDtSoldSoldDtGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
JPM #9447P2023-01-012023-10-01$1,346$1,281$65$65
JPM #9447P2021-01-012023-12-31$188,761$215,000-$26,239-$26,239
FieldValueIRS element (for citing)
Capital Gain Net Income-$26,174CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss$65NetShortTermCapitalGainLossAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$212InvestmentIncomeExciseTaxAmt
Subtotal$212SubtotalAmt
Tax Based On Investment Income$212TaxBasedOnInvestmentIncomeAmt
Tax Due$212TaxDueAmt
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 SatisfiedfalseSection508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateCAOrgReportOrRegisterStateCd
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 Line1STEVEN & DANIELLE KUPFERMANBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3104226080PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line12018 ROXBURY DRIVEAddressLine1Txt
CityLOS ANGELESCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90035ZIPCd
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 (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
STEVEN KUPFERMAN
2018 ROXBURY DRIVELOS ANGELESCA90035President0.00$0
DANIELLE KUPFERMAN
2018 ROXBURY DRIVELOS ANGELESCA90035Secy /Treas0.00$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$506,644AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$31,773AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$538,417TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$538,417AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$8,076CashDeemedCharitableAmt
Net Vl Noncharitable Assets$530,341NetVlNoncharitableAssetsAmt
Minimum Investment Return$26,517MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$26,517MinimumInvestmentReturnAmt
Tax Based On Investment Income$212TaxBasedOnInvestmentIncomeAmt
Total Tax$212TotalTaxAmt
Distributable Before Adj$26,305DistributableBeforeAdjAmt
Distributable Before Ded$26,305DistributableBeforeDedAmt
Distributable As Adjusted$26,305DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$77,086ExpensesAndContributionsAmt
Qualifying Distributions$77,086QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$26,305DistributableAsAdjustedAmt
Excess Distribution Cyov Yr4$40,474ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$23,540ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$11,930ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$60,336ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$136,280TotalExcessDistributionCyovAmt
Qualifying Distributions$77,086QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$26,305AppliedToCurrentYearAmt
Remaining Distri From Corpus$50,781RemainingDistriFromCorpusAmt
Total Corpus$187,061TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$187,061ExcessDistriCyovToNextYrAmt
Excess From Year4$40,474ExcessFromYear4Amt
Excess From Year3$23,540ExcessFromYear3Amt
Excess From Year2$11,930ExcessFromYear2Amt
Excess From Year1$60,336ExcessFromYear1Amt
Excess From Current Year$50,781ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerSTEVEN KUPFERMANContributingManagerNm
Contributing ManagerDANIELLE KUPFERMANContributingManagerNm
Shareholder ManagerSTEVEN KUPFERMANShareholderManagerNm
Shareholder ManagerDANIELLE KUPFERMANShareholderManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (6 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
SHALHEVET SCHOOL
910 SOUTH FAIRFAX AVELOS ANGELESCA90036N/A501 (c)CHARITABLE & RELIGIOUS$31,824
YOUNG ISRAEL OF CENTURY CITY
9317 W PICO BLVDLOS ANGELESCA90035N/A501 (C)CHARITABLE & RELIGIOUS$8,819
GINDI MAIMONIDES ACADEMY
8511 BEVERLY PLLOS ANGELESCA90048N/A501(C)CHARITABLE & RELIGIOUS$6,280
VARIOUS
1-VARIOUS CHARITABLE ORGANIZATIONSLOS ANGELESCA90067N/A501(C)CHARITABLE & RELIGIOUS$13,057
Yachad Outreach Center
9581 W Pico BlvdLos AngelesCA90035N/A501(c)Charitable & Religious$10,800
Hebron Fund Inc
1760 Ocean AveBrooklynNY11230N/A501 (c)CHARITABLE & RELIGIOUS$5,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$75,780TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$10,665RelatedOrExemptFunctionIncmAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$9,649RelatedOrExemptFunctionIncmAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm-$26,174RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm-$5,860RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty-$5,860TotalIncomeProducingActyAmt

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 PersonSTEVEN DANIELLE KUPFERMANContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line12018 ROXBURY DRIVEAddressLine1Txt
CityLOS ANGELESCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90035ZIPCd
FieldValueIRS element (for citing)
Total Contributions$79,148TotalContributionsAmt
Noncash ContributionYes (X)NoncashContributionInd

Non Cash Property Contribution NonCashPropertyContributionGrp

FieldValueIRS element (for citing)
Contributor1ContributorNum
Noncash PropertyVANGUARD INDEX FUND SHARESNoncashPropertyDesc
Fair Market Value$79,148FairMarketValueAmt
Received2023-11-22ReceivedDt

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp (2 entries)

Category Or ItemCategoryOrItemTxtListed At Cost Or FMVListedAtCostOrFMVCdBook ValueBookValueAmtEOYFMVEOYFMVAmt
K-1 BRIAR K 2021 INVESTORS LPAT COST$63,848$63,848
JP MORGAN #9447AT COST$534,945$615,794

Other Assets Schedule OtherAssetsSchedule

Other Assets Schedule OtherAssetsScheduleGrp

FieldValueIRS element (for citing)
DescOTHER ASSETDesc
EOY Book Value$3,729EOYBookValueAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

FieldValueIRS element (for citing)
DescDUES & SUBSCRIPTIONSDesc
Revenue And Expenses Per Books$1,306RevenueAndExpensesPerBooksAmt
Disbursements Charitable Prps$1,306DisbursementsCharitablePrpsAmt

Other Liabilities Schedule OtherLiabilitiesSchedule

Other Liabilities Detail OtherLiabilitiesDetail (2 entries)

DescDescBOY Book ValueBOYBookValueAmtEOY Book ValueEOYBookValueAmt
CREDIT CARD PAYABLE$7,760$28,618
OTHER PAYABLE$2,611

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryInvestment FeesCategoryTxt
Amt$2,023Amt
Net Investment Income$2,023NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryTAXESCategoryTxt
Amt$220Amt
Net Investment Income$220NetInvestmentIncomeAmt

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