DAVID AND FELA SHAPELL FAMILY FOUNDATION: Form 990PF, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- DAVID AND FELA SHAPELL FAMILY FOUNDATION (EIN 95-6187271)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-14
- IRS object ID
- 202403199349104065
- 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
- Schedule B
- Accounting Fees Schedule
- General Explanation Attachment
- Investments Corp Bonds Schedule
- Investments Corp Stock Schedule
- Investments Govt Obligations Sch
- Investments Other Schedule2
- Legal Fees Schedule
- Other Assets Schedule
- Other Decreases Schedule
- Other Expenses Schedule
- Other Liabilities Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-14T14:01:05-06:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 811227223 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MANN GELON GLODNEY GUMEROVE YEE LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1880 CENTURY PARK EAST SUITE 950 | AddressLine1Txt |
| City | LOS ANGELES | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90067 | 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 | 956187271 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DAVID & FELA SHAPELL FAMILY FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | DAVI | BusinessNameControlTxt |
| Phone | 3102737337 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11900 W OLYMPIC BLVD 640 | AddressLine1Txt |
| City | LOS ANGELES | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90064 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BENJAMIN SHAPELL | PersonNm |
| Person Title | OFFICER | PersonTitleTxt |
| Phone | 3102737337 | PhoneNum |
| Signature | 2024-11-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MATTHEW COHEN | PreparerPersonNm |
| PTIN | P01686253 | PTIN |
| Phone | 3102773633 | PhoneNum |
| Preparation | 2024-11-13 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $64,069,907 | 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 | $164,020 | ContriRcvdRevAndExpnssAmt |
| Interest On Sav Rev And Expnss | $8,631 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $8,631 | InterestOnSavNetInvstIncmAmt |
| Dividends Rev And Expnss | $1,755,643 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $1,370,893 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | -$758,757 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $14,361,487 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $0 | CapGainNetIncmNetInvstIncmAmt |
| Total Rev And Expnss | $1,169,537 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $1,379,524 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $0 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $0 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $0 | CompOfcrDirTrstDsbrsChrtblAmt |
| Oth Empl Slrs Wgs Rev And Expnss | $117,667 | OthEmplSlrsWgsRevAndExpnssAmt |
| Oth Empl Slrs Wgs Net Invst Incm | $58,833 | OthEmplSlrsWgsNetInvstIncmAmt |
| Oth Empl Slrs Wgs Dsbrs Chrtbl | $0 | OthEmplSlrsWgsDsbrsChrtblAmt |
| Legal Fees Rev And Expnss | $4,194 | LegalFeesRevAndExpnssAmt |
| Legal Fees Net Invst Incm | $3,041 | LegalFeesNetInvstIncmAmt |
| Legal Fees Dsbrs Chrtbl | $0 | LegalFeesDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $28,000 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $22,250 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $0 | AccountingFeesChrtblPrpsAmt |
| Taxes Rev And Expnss | $30,502 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $25,186 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $219,566 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $166,650 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $0 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $399,929 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $275,960 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $11,323,650 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $11,323,650 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $11,723,579 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $275,960 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $11,323,650 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$10,554,042 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $1,103,564 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sav And Temp Cash Invst BOY | $8,799,475 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $2,589,684 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $2,589,684 | SavAndTempCashInvstEOYFMVAmt |
| Acct Rcvbl | $10,310 | AcctRcvblAmt |
| Acct Rcvbl BOY | $19,620 | AcctRcvblBOYAmt |
| Acct Rcvbl EOY | $10,310 | AcctRcvblEOYAmt |
| Acct Rcvbl EOYFMV | $10,310 | AcctRcvblEOYFMVAmt |
| Prepaid Expenses BOY | $7,560 | PrepaidExpensesBOYAmt |
| US Government Obligations BOY | $26,893,409 | USGovernmentObligationsBOYAmt |
| US Government Obligations EOY | $29,411,627 | USGovernmentObligationsEOYAmt |
| US Govt Obligations EOYFMV | $28,041,226 | USGovtObligationsEOYFMVAmt |
| Corporate Stock BOY | $22,578,036 | CorporateStockBOYAmt |
| Corporate Stock EOY | $19,483,095 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $22,872,846 | CorporateStockEOYFMVAmt |
| Corporate Bonds BOY | $11,234,742 | CorporateBondsBOYAmt |
| Corporate Bonds EOY | $9,017,932 | CorporateBondsEOYAmt |
| Corporate Bonds EOYFMV | $8,660,331 | CorporateBondsEOYFMVAmt |
| Other Investments BOY | $3,328,840 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $1,785,040 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $1,889,097 | OtherInvestmentsEOYFMVAmt |
| Land Bldg Equip Cost Or Other Bss | $5,803 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $5,803 | LandBldgEquipAccumDeprecAmt |
| Other Assets BOY | $2,616 | OtherAssetsBOYAmt |
| Other Assets EOY | $6,413 | OtherAssetsEOYAmt |
| Other Assets EOYFMV | $6,413 | OtherAssetsEOYFMVAmt |
| Total Assets BOY | $72,864,298 | TotalAssetsBOYAmt |
| Total Assets EOY | $62,304,101 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $64,069,907 | TotalAssetsEOYFMVAmt |
| Other Liabilities BOY | $15,985 | OtherLiabilitiesBOYAmt |
| Other Liabilities EOY | $17,391 | OtherLiabilitiesEOYAmt |
| Total Liabilities BOY | $15,985 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $17,391 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Capital Stock BOY | $0 | CapitalStockBOYAmt |
| Capital Stock EOY | $0 | CapitalStockEOYAmt |
| Additional Paid In Capital BOY | $0 | AdditionalPaidInCapitalBOYAmt |
| Additional Paid In Capital EOY | $0 | AdditionalPaidInCapitalEOYAmt |
| Retained Earning BOY | $72,848,313 | RetainedEarningBOYAmt |
| Retained Earning EOY | $62,286,710 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $72,848,313 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $62,286,710 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $72,864,298 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $62,304,101 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $72,848,313 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$10,554,042 | ExcessRevenueOverExpensesAmt |
| Other Increases | $0 | OtherIncreasesAmt |
| Subtotal | $62,294,271 | SubtotalAmt |
| Other Decreases | $7,561 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $62,286,710 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (4 entries)
| PropertyPropertyDesc | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt | How AcquiredHowAcquiredCd |
|---|---|---|---|---|---|---|
| MS - GNMA POOL | 2023-12-31 | $2,177 | $2,240 | -$63 | -$63 | |
| US BANK #0890 - PUBLICLY TRADED SECURITIES | 2023-12-31 | $858,079 | $957,638 | -$99,559 | -$99,559 | |
| US BANK #0890 - PUBLICLY TRADED SECURITIES | 2023-12-31 | $13,498,469 | $14,160,366 | -$661,897 | -$661,897 | |
| CAPITAL GAINS DIVIDENDS | $2,762 | $2,762 | $2,762 | P |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | -$758,757 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $15,340 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $15,340 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $15,340 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $11,880 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $22,000 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $33,880 | TotalPaymentsAndCreditsAmt |
| Es Penalty | $0 | EsPenaltyAmt |
| Overpayment | $18,540 | OverpaymentAmt |
| Applied To ES Tax | $18,540 | 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 | Yes (1) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (1) | AtLeast5000InAssetsInd |
| Org Report Or Register State | CA | 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 |
| Individual With Books | INGA ZUKUS | IndividualWithBooksNm |
| Phone | 3102737337 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11900 W OLYMPIC BLVD SUITE 640 | AddressLine1Txt |
| City | LOS ANGELES | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90064 | 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 (3 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 |
|---|---|---|---|---|---|---|---|---|
| BENJAMIN SHAPELL | ||||||||
| 11900 W OLYMPIC BLVD SUITE 640 | LOS ANGELES | CA | 90064 | SECRETARY | 1.00 | $0 | $0 | $0 |
| ROCHELLE SHAPELL | ||||||||
| 11900 W OLYMPIC BLVD SUITE 640 | LOS ANGELES | CA | 90064 | PRESIDENT | 1.00 | $0 | $0 | $0 |
| IRVIN N SHAPELL | ||||||||
| 11900 W OLYMPIC BLVD SUITE 640 | LOS ANGELES | CA | 90064 | TREASURER | 1.00 | $0 | $0 | $0 |
Compensation Highest Paid Empl CompensationHighestPaidEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | INGA A ZUKUS | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1211 N MCCADDEN PL 202 | AddressLine1Txt |
| City | LOS ANGELES | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90038 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Title | ADMIN ASSISTANT | TitleTxt |
| Average Hrs Per Wk Devoted To Pos | 40.00 | AverageHrsPerWkDevotedToPosRt |
| Compensation | $117,667 | CompensationAmt |
| Employee Benefits | $0 | EmployeeBenefitsAmt |
| Expense Account | $0 | ExpenseAccountAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 | $60,773,354 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $2,062,126 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $47,669 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $62,883,149 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $62,883,149 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $943,247 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $61,939,902 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $3,096,995 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $3,096,995 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $15,340 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $15,340 | TotalTaxAmt |
| Distributable Before Adj | $3,081,655 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $3,081,655 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $3,081,655 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $11,323,650 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $11,323,650 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $3,081,655 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr5 | $4,785,392 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $4,391,105 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $5,299,967 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $5,783,358 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $1,369,416 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $21,629,238 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $11,323,650 | QualifyingDistributionsAmt |
| Applied To Year1 | $0 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $3,081,655 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $8,241,995 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $29,871,233 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $0 | PriorYearUndistributedIncmAmt |
| Prior Year Deficiency Or Tax | $0 | PriorYearDeficiencyOrTaxAmt |
| Taxable1 | $0 | Taxable1Amt |
| Taxable2 | $0 | Taxable2Amt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Corpus Distri170b1 E Or4942g3 | $0 | CorpusDistri170b1EOr4942g3Amt |
| Excess Distri Cyov From Yr5 | $4,785,392 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $25,085,841 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $4,391,105 | ExcessFromYear4Amt |
| Excess From Year3 | $5,299,967 | ExcessFromYear3Amt |
| Excess From Year2 | $5,783,358 | ExcessFromYear2Amt |
| Excess From Year1 | $1,369,416 | ExcessFromYear1Amt |
| Excess From Current Year | $8,241,995 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (11 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|---|
| AMERICAN COMMITTEE FOR THE WEIZMANN INSTITUTE OF SCIENCE | |||||||
| 633 THIRD AVENUE 20TH FLOOR | NEW YORK | NY | 100178156 | N/A | PUBLIC CHARITIES | TO PROMOTE CHARITABLE, EDUCATIONAL, LITERARY & SCIENTIFIC RESEARCH. | $667,000 |
| AMERICAN FRIENDS OF BEIT ISSIE SHAPIRO | |||||||
| 25 WEST 45TH ST 504 | NEW YORK | NY | 10036 | N/A | PUBLIC CHARITIES | TO PROMOTE CHARITABLE, EDUCATIONAL, LITERARY & SCIENTIFIC RESEARCH. | $25,000 |
| AMERICAN FRIENDS OF DARCHE NOAM - DAVID SHAPELL COLLEGE | |||||||
| 176-25 UNION TURNPIKE PMB 336 | FRESH MEADOWS | NY | 113661515 | N/A | PUBLIC CHARITIES | TO PROMOTE CHARITABLE, EDUCATIONAL, LITERARY & SCIENTIFIC RESEARCH. | $618,000 |
| AMERICAN SOCIETY FOR YAD VASHEM | |||||||
| 500 FIFTH AVENUE 42ND FLOOR | NEW YORK | NY | 10110 | N/A | PUBLIC CHARITIES | TO PROMOTE CHARITABLE, EDUCATIONAL, LITERARY & SCIENTIFIC RESEARCH. | $1,000,000 |
| BETH JACOB CONGREGATION | |||||||
| 9030 WEST OLYMPIC BOULEVARD | BEVERLY HILLS | CA | 90211 | N/A | PUBLIC CHARITIES | TO PROMOTE CHARITABLE, EDUCATIONAL, LITERARY & SCIENTIFIC RESEARCH. | $93,000 |
| FRIENDS OF THE ISRAEL DEFENSE FORCES | |||||||
| 60 EAST 42ND ST SUITE 1820 | NEW YORK | NY | 10165 | N/A | PUBLIC CHARITIES | TO PROMOTE CHARITABLE, EDUCATIONAL, LITERARY & SCIENTIFIC RESEARCH. | $500,000 |
| HADASSAH | |||||||
| 40 WALL ST 8TH FLOOR | NEW YORK | NY | 10005 | N/A | PUBLIC CHARITIES | TO PROMOTE CHARITABLE, EDUCATIONAL, LITERARY & SCIENTIFIC RESEARCH. | $1,000,000 |
| SHALHEVET HIGH SCHOOL | |||||||
| 910 SOUTH FAIRFAX AVENUE | LOS ANGELES | CA | 900364419 | N/A | PUBLIC CHARITIES | TO PROMOTE CHARITABLE, EDUCATIONAL, LITERARY & SCIENTIFIC RESEARCH. | $20,000 |
| SIMON WIESENTHAL CENTERMUSEUM OF TOLERANCE | |||||||
| 10250 CONSTELLATION BLVD 19TH FLOOR | LOS ANGELES | CA | 90067 | N/A | PUBLIC CHARITIES | TO PROMOTE CHARITABLE, EDUCATIONAL, LITERARY & SCIENTIFIC RESEARCH. | $400,000 |
| 1939 CLUB INC | |||||||
| 369 SOUTH DOHENY DRIVE 1402 | BEVERLY HILLS | CA | 90211 | N/A | PUBLIC CHARITIES | TO PROMOTE CHARITABLE, EDUCATIONAL, LITERARY & SCIENTIFIC RESEARCH. | $650 |
| UNITED STATES HOLOCAUST MEMORIAL MUSEUM | |||||||
| 100 RAOUL WALLENBERG PLACE SW | WASHINGTON | DC | 200242126 | N/A | PUBLIC CHARITIES | TO PROMOTE CHARITABLE, EDUCATIONAL, LITERARY & SCIENTIFIC RESEARCH. | $7,000,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $11,323,650 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $8,631 | ExclusionAmt |
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $1,755,643 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | -$758,757 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $1,005,517 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $1,005,517 | TotalIncomeProducingActyAmt |
Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp
Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Line Number | 1 | LineNumberTxt |
| Relationship Statement | N/A | RelationshipStatementTxt |
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 Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FELA SHAPELL ADMINISTRATIVE TRUST | BusinessNameLine1Txt |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11900 W OLYMPIC BLVD SUITE 640 | AddressLine1Txt |
| City | LOS ANGELES | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90064 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | $164,020 | TotalContributionsAmt |
| Noncash Contribution | Yes (X) | NoncashContributionInd |
Non Cash Property Contribution NonCashPropertyContributionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 1 | ContributorNum |
| Noncash Property | MARKETABLE SECURITIES | NoncashPropertyDesc |
| Fair Market Value | $164,020 | FairMarketValueAmt |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| ANNUAL AUDIT | $16,500 | $16,500 | $0 |
| TAX PREPARATION | $11,500 | $5,750 | $0 |
General Explanation Attachment GeneralExplanationAttachment
General Explanation GeneralExplanationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | EXCLUSION OF PENALTY DUE TO 2023 CALIFORNIA DISASTER RELIEF | IdentifierTxt |
| Form And Line Reference | 990-PF | FormAndLineReferenceDesc |
| Medium Explanation | TAXPAYER IS A VICTIM OF SEVERE WINTER STORMS, FLOODING, AND MUDSLIDES THAT OCCURRED IN CALIFORNIA IN JANUARY 2023. PURSUANT TO IRS NEWS RELEASE CA-2023-01 AND TREAS. REG. SECTION 301.7508A-1(D)(2), AFFECTED TAXPAYERS THAT HAD AN ESTIMATED INCOME TAX PAYMENT ORIGINALLY DUE ON OR AFTER JANUARY 8, 2023, AND BEFORE NOVEMBER 16, 2023, WILL NOT BE SUBJECT TO PENALTIES FOR FAILURE TO PAY ESTIMATED TAX INSTALLMENTS AS LONG AS SUCH PAYMENTS WERE PAID ON OR BEFORE NOVEMBER 16, 2023. ACCORDINGLY, TAXPAYER IS NOT SUBJECT TO PENALTIES FOR FAILURE TO PAY ESTIMATED TAX INSTALLMENTS FOR PAYMENTS THAT WERE NOT MADE PRIOR TO NOVEMBER 16, 2023. | MediumExplanationTxt |
Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule
Investments Corporate Bonds InvestmentsCorporateBondsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond | US BANK CORPORATE OBLIGATIONS | BondNm |
| EOY Book Value | $9,017,932 | EOYBookValueAmt |
| EOYFMV | $8,660,331 | EOYFMVAmt |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Stock | US BANK EQUITIES | StockNm |
| EOY Book Value | $19,483,095 | EOYBookValueAmt |
| EOYFMV | $22,872,846 | EOYFMVAmt |
Investments Govt Obligations Sch InvestmentsGovtObligationsSch
| Field | Value | IRS element (for citing) |
|---|---|---|
| US Govt Obligations Book Vl EOY | $16,390,409 | USGovtObligationsBookVlEOYAmt |
| US Govt Obligations EOYFMV | $16,391,444 | USGovtObligationsEOYFMVAmt |
| State Local Sec Book Vl EOY | $13,021,218 | StateLocalSecBookVlEOYAmt |
| State Local Sec EOYFMV | $11,649,782 | StateLocalSecEOYFMVAmt |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp (2 entries)
| Category Or ItemCategoryOrItemTxt | Listed At Cost Or FMVListedAtCostOrFMVCd | Book ValueBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| US BANK OTHER INVESTMENTS | AT COST | $1,753,670 | $1,857,727 |
| VALUEABLE PAPERS | AT COST | $31,370 | $31,370 |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | LEGAL FEES | CategoryTxt |
| Legal Fees | $4,194 | LegalFeesAmt |
| Net Investment Income | $3,041 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Other Assets Schedule OtherAssetsSchedule
Other Assets Schedule OtherAssetsScheduleGrp (2 entries)
| DescDesc | BOY Book ValueBOYBookValueAmt | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| ORGANIZATION COSTS | $424 | $424 | $424 |
| ACCRUED INTEREST | $2,192 | $5,989 | $5,989 |
Other Decreases Schedule OtherDecreasesSchedule
Other Decreases Detail OtherDecreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PRIOR PERIOD ADJUSTMENT | Desc |
| Amt | $7,561 | Amt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (4 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| TELEPHONE & OFFICE EXPENSE | $615 | $446 | $0 |
| OTHER INSURANCE | $1,122 | $813 | $0 |
| HEALTH INSURANCE EXPENSE | $18,309 | $9,154 | $0 |
| INVESTMENT FEES | $199,520 | $156,237 | $0 |
Other Liabilities Schedule OtherLiabilitiesSchedule
Other Liabilities Detail OtherLiabilitiesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PAYROLL TAXES PAYABLE | Desc |
| BOY Book Value | $15,985 | BOYBookValueAmt |
| EOY Book Value | $17,391 | EOYBookValueAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (4 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| FILING FEES - CA ATTORNEY GENERAL | $225 | $0 | $0 |
| PAYROLL TAX EXPENSE | $10,182 | $5,091 | $0 |
| FOREIGN TAXES | $3,932 | $3,932 | $0 |
| FEDERAL TAXES | $16,163 | $16,163 | $0 |
Comments