SWARTZ FOUNDATION: Form 990PF, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- SWARTZ FOUNDATION (EIN 04-3255974)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-15
- IRS object ID
- 202423209349102287
- 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
- Acty Not Previously Rpt Expln
- All Oth Prog Rltd Investments Sch
- Expenditure Responsibility Stmt
- Gain Loss Sale Other Assets Sch
- Investments Corp Bonds Schedule
- Investments Corp Stock Schedule
- Investments Other Schedule2
- Legal Fees Schedule
- Other Assets Schedule
- Other Decreases Schedule
- Other Expenses Schedule
- Other Income Schedule2
- Other Increases Schedule
- Other Professional Fees Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-15T09:47:37-06:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 010825608 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DAIGLE & ASSOCIATES LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 176 FEDERAL STREET - 3RD FL | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02110 | 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 | 043255974 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SWARTZ FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SWAR | BusinessNameControlTxt |
| Phone | 6176021901 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | CO FWP 2310 WASHINGTON ST 3RD FL | AddressLine1Txt |
| City | NEWTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02462 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SIDNEY SWARTZ | PersonNm |
| Person Title | TRUSTEE | PersonTitleTxt |
| Phone | 6176021901 | PhoneNum |
| Signature | 2024-11-15 | 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 | MELISSA S PEIRCE | PreparerPersonNm |
| PTIN | P00493104 | PTIN |
| Phone | 6176193350 | PhoneNum |
| 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) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $238,110,075 | 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 | $0 | ContriRcvdRevAndExpnssAmt |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Interest On Sav Rev And Expnss | $801,200 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $801,200 | InterestOnSavNetInvstIncmAmt |
| Dividends Rev And Expnss | $5,043,023 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $5,026,222 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $5,106,525 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $63,278,394 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $5,091,436 | CapGainNetIncmNetInvstIncmAmt |
| Other Income Rev And Expnss | $605,744 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $603,900 | OtherIncomeNetInvstIncmAmt |
| Total Rev And Expnss | $11,556,492 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $11,522,758 | 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 | $12,814 | OthEmplSlrsWgsRevAndExpnssAmt |
| Oth Empl Slrs Wgs Net Invst Incm | $0 | OthEmplSlrsWgsNetInvstIncmAmt |
| Oth Empl Slrs Wgs Dsbrs Chrtbl | $12,814 | OthEmplSlrsWgsDsbrsChrtblAmt |
| Legal Fees Rev And Expnss | $101,411 | LegalFeesRevAndExpnssAmt |
| Legal Fees Net Invst Incm | $20,083 | LegalFeesNetInvstIncmAmt |
| Legal Fees Dsbrs Chrtbl | $81,328 | LegalFeesDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $82,035 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $54,963 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $27,072 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $439,020 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $335,815 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $103,205 | OtherProfFeesDsbrsChrtblAmt |
| Taxes Rev And Expnss | $381,535 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $106,535 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $2,034,396 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $1,631,779 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $2,987 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $3,051,211 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $2,149,175 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $227,406 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $7,151,097 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $7,151,097 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $10,202,308 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $2,149,175 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $7,378,503 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $1,354,184 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $9,373,583 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sav And Temp Cash Invst BOY | $14,353,962 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $32,336,508 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $32,336,508 | SavAndTempCashInvstEOYFMVAmt |
| Corporate Stock BOY | $80,083,390 | CorporateStockBOYAmt |
| Corporate Stock EOY | $66,670,652 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $92,885,175 | CorporateStockEOYFMVAmt |
| Corporate Bonds BOY | $29,643,221 | CorporateBondsBOYAmt |
| Corporate Bonds EOY | $5,434,474 | CorporateBondsEOYAmt |
| Corporate Bonds EOYFMV | $4,971,620 | CorporateBondsEOYFMVAmt |
| Other Investments BOY | $71,358,057 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $101,270,719 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $103,261,778 | OtherInvestmentsEOYFMVAmt |
| Other Assets BOY | $0 | OtherAssetsBOYAmt |
| Other Assets EOY | $4,654,994 | OtherAssetsEOYAmt |
| Other Assets EOYFMV | $4,654,994 | OtherAssetsEOYFMVAmt |
| Total Assets BOY | $195,438,630 | TotalAssetsBOYAmt |
| Total Assets EOY | $210,367,347 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $238,110,075 | TotalAssetsEOYFMVAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Capital Stock BOY | $143,580,540 | CapitalStockBOYAmt |
| Capital Stock EOY | $157,155,073 | CapitalStockEOYAmt |
| Additional Paid In Capital BOY | $0 | AdditionalPaidInCapitalBOYAmt |
| Additional Paid In Capital EOY | $0 | AdditionalPaidInCapitalEOYAmt |
| Retained Earning BOY | $51,858,090 | RetainedEarningBOYAmt |
| Retained Earning EOY | $53,212,274 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $195,438,630 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $210,367,347 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $195,438,630 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $210,367,347 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $195,438,630 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $1,354,184 | ExcessRevenueOverExpensesAmt |
| Other Increases | $13,975,005 | OtherIncreasesAmt |
| Subtotal | $210,767,819 | SubtotalAmt |
| Other Decreases | $400,472 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $210,367,347 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (9 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | SoldSoldDt | AcquiredAcquiredDt |
|---|---|---|---|---|---|---|---|
| PASSTHROUGH REPORTING FROM INVESTMENT FUND K-1S | P | -$1,144,693 | -$1,144,693 | ||||
| NFS - 7259 | $7,547,393 | $7,547,393 | $18,824,650 | $11,277,257 | |||
| NFS - 7275 | -$5,381,133 | -$5,381,133 | $35,808,525 | $41,189,658 | |||
| FOREIGN EXCHANGE GAIN/LOSS | P | $18,163 | $18,163 | $4,593,513 | $4,575,350 | ||
| ADAMAS PARTNERS | P | $13,212 | $13,212 | $13,212 | 2023-04-05 | ||
| DISTRESSED MANAGERS III LP | P | $9,454 | $9,454 | $9,454 | 2023-05-25 | 2006-05-01 | |
| GS MEZZANINE PARTNERS 2006 OFFSHORE LP | P | $43,563 | $43,563 | $43,563 | 2023-06-28 | 2006-03-01 | |
| ONE WILLIAM STREET | P | $3,981,164 | $3,981,164 | $3,981,164 | |||
| VINTAGE III OFFSHORE LP | P | $4,313 | $4,313 | $4,313 | 2023-06-08 | 2004-09-01 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $5,091,436 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $130,293 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $130,293 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $130,293 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $111,499 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $200,000 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $311,499 | TotalPaymentsAndCreditsAmt |
| Form2220 Attached | Yes (X) | Form2220AttachedInd |
| Es Penalty | $625 | EsPenaltyAmt |
| Overpayment | $180,581 | OverpaymentAmt |
| Applied To ES Tax | $180,581 | 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 | Yes (1) | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | Yes (1) | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (1) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (1) | AtLeast5000InAssetsInd |
| Org Report Or Register State | MA | 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 | Yes (1) | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (1) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
| Individual With Books | FIDUCIARY WEALTH PARTNERS | IndividualWithBooksNm |
| Phone | 6176021901 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | C/O FWP 2310 WASHINGTON ST 3RD FL | AddressLine1Txt |
| City | NEWTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02462 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | Yes (1) | ForeignAccountsQuestionInd |
| Foreign Country | IS | ForeignCountryCd |
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 | Yes (1) | GrantsToOrganizationsInd |
| Noncharitable Purpose | 0 | NoncharitablePurposeInd |
| Transactions Fail To Qlfy As Exc | 0 | TransactionsFailToQlfyAsExcInd |
| Maintained Expenditure Rspns | Yes (1) | MaintainedExpenditureRspnsInd |
| 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 |
|---|---|---|---|---|---|---|---|---|
| SIDNEY W SWARTZ | ||||||||
| FWP 2310 WASHINGTON ST 3RD FLOOR | NEWTON | MA | 02462 | TRUSTEE | 1.00 | $0 | $0 | $0 |
| JEFFREY SWARTZ | ||||||||
| FWP 2310 WASHINGTON ST 3RD FLOOR | NEWTON | MA | 02462 | TRUSTEE | 1.00 | $0 | $0 | $0 |
| JUDITH SWARTZ | ||||||||
| FWP 2310 WASHINGTON ST 3RD FLOOR | NEWTON | MA | 02462 | TRUSTEE | 1.00 | $0 | $0 | $0 |
| DANIEL SWARTZ | ||||||||
| FWP 2310 WASHINGTON ST 3RD FLOOR | NEWTON | MA | 02462 | OFFICER - DRE | 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 |
Compensation Of Hghst Pd Cntrct CompensationOfHghstPdCntrctGrp (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Service TypeServiceTypeTxt | CompensationCompensationAmt | Address Line2USAddress/AddressLine2Txt |
|---|---|---|---|---|---|---|
| BATTERY GLOBAL ADVISORS | ||||||
| ONE MARINA PARK DRIVE SUITE 1150 | BOSTON | MA | 02110 | FAMILY OFFICE SERVICES | $164,863 | |
| FIDUCIARY WEALTH ADVISORS | ||||||
| C/O FWP 2310 WASHINGTON ST 3RD | NEWTON | MA | 02462 | INVESTMENT MANAGEMENT | $158,831 | FLOOR |
| DAIGLE & ASSOCIATES LLP | ||||||
| 176 FEDERAL STREET | BOSTON | MA | 02110 | TAX | $82,035 | |
| COMMUNITY CAPITAL MANAGEMENT INC | ||||||
| 2500 WESTON ROAD SUITE 101 | WESTON | FL | 33331 | INVESTMENT MANAGEMENT | $66,525 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contractor Paid Over50k | 0 | ContractorPaidOver50kCnt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | THE FOUNDATION MADE AN INTEREST-FREE LOAN TO AMERICAN FRIENDS OF OGEN - SLF, LLC, A DISREGARDED ENTITY OF AMERICAN FRIENDS OF OGEN, INC., A TAX-EXEMPT PUBLIC CHARITY DESCRIBED IN SECTIONS 501(C)(3), 170(B)(1)(A)(VI) AND 509(A)(1) OF THE INTERNAL REVENUE CODE ("OGEN"). THE LOAN WAS MADE EXCLUSIVELY TO SUPPORT OGEN'S CHARITABLE ACTIVITIES, INCLUDING, BUT NOT LIMITED TO, SUPPORTING PROGRAMS DESIGNED TO PROVIDE LOW-INTEREST LOANS TO DISADVANTAGED INDIVIDUALS, BUSINESSES AND NONPROFITS IN THE STATE OF ISRAEL. | Description1Txt |
| Expenses1 | $2,764,818 | Expenses1Amt |
| Description2 | THE FOUNDATION MADE AN INTEREST-FREE LOAN TO KORET ISRAEL ECONOMIC DEVELOPMENT FUNDS, AN ISRAELI AMUTA WITH RESPECT TO WHICH THE FOUNDATION HAS OBTAINED AN EQUIVALENCY DETERMINATION CONCLUDING IT IS A PUBLIC CHARITY DESCRIBED IN SECTIONS 501(C)(3) AND 509(A)(1) OF THE INTERNAL REVENUE CODE ("KIEDF"). THE LOAN WAS MADE EXCLUSIVELY TO ACCOMPLISH CHARITABLE PURPOSES AND, IN PARTICULAR, TO SUPPORT KIEDF'S PROGRAM OF MAKING EMERGENCY EX-BANK LOANS TO SMALL AND MICROENTERPRISE BUSINESSES ADVERSELY AFFECTED BY THE OCTOBER 7, 2023 TERRORIST ATTACK ON ISRAEL. | Description2Txt |
| Expenses2 | $1,373,928 | Expenses2Amt |
| All Other Program Rltd Invst Tot | $199,051 | AllOtherProgramRltdInvstTotAmt |
| Total | $4,337,797 | TotalAmt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $128,284,915 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $11,502,534 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $97,024,747 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $236,812,196 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $236,812,196 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $3,552,183 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $233,260,013 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $11,663,001 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $11,663,001 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $130,293 | TaxBasedOnInvestmentIncomeAmt |
| Income Tax | $12,056 | IncomeTaxAmt |
| Total Tax | $142,349 | TotalTaxAmt |
| Distributable Before Adj | $11,520,652 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $11,520,652 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $11,520,652 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $7,378,503 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $4,337,797 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $11,716,300 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $11,520,652 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $9,951,919 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Total Excess Distribution Cyov | $0 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $11,716,300 | QualifyingDistributionsAmt |
| Applied To Year1 | $9,951,919 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $1,764,381 | 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 | $9,756,271 | 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) |
|---|---|---|
| Contributing Manager | SIDNEY W SWARTZ | ContributingManagerNm |
| Contributing Manager | JUDITH SWARTZ | ContributingManagerNm |
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (16 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| AMERICAN FRIENDS OF LATET HUMANITARIAN AID INC | |||||||||||
| 57 WINGATE STREET SUITE 204 | HAVERHILL | MA | 01832 | N/A | PUBLIC CHARITY | GENERAL CHARITABLE SUPPORT | $500,000 | ||||
| AMERICAN FRIENDS OF LEKET ISRAEL INC | |||||||||||
| P O BOX 2090 | TEANECK | NJ | 076661490 | N/A | PUBLIC CHARITY | GENERAL CHARITABLE SUPPORT | $696,000 | ||||
| AMERICAN FRIENDS OF OGEN INC | |||||||||||
| 2330 MILTON ROAD | UNIVERSITY HEIGHTS | OH | 44118 | N/A | PUBLIC CHARITY | GENERAL CHARITABLE SUPPORT | $100,000 | ||||
| AMERICAN FRIENDS OF OR NATIONAL MISSIONS | |||||||||||
| 36W 44TH ST SUITE 1414 | NEW YORK | NY | 10036 | N/A | PUBLIC CHARITY | GENERAL CHARITABLE SUPPORT | $50,000 | ||||
| AMERICAN FRIENDS OF SHAMIR MEDICAL CENTER | |||||||||||
| 61A 9TH STREET UNIT 14 | BROOKLYN | NY | 11215 | N/A | PUBLIC CHARITY | GENERAL CHARITABLE SUPPORT | $50,000 | ||||
| COMBINED JEWISH PHILANTHROPIES OF GREATER BOSTON INC | |||||||||||
| 126 HIGH STREET | BOSTON | MA | 021102700 | N/A | PUBLIC CHARITY | GENERAL CHARITABLE SUPPORT | $350,000 | ||||
| HADASSAH MEDICAL ORGANIZATION | |||||||||||
| N/A | NC | STEM CELL RESEARCH | $864,399 | KIRYAT HADASSAH POB 12000 | JERUSALEM | IS | 9112001 | ||||
| HADASSAH MEDICAL ORGANIZATION | |||||||||||
| N/A | NC | ESTABLISHMENT OF A STEM CELL INSTITUTE FOR WOMEN'S HEALTH | $85,036 | KIRYAT HADASSAH POB 12000 | JERUSALEM | IS | 9112001 | ||||
| HADASSAH MEDICAL ORGANIZATION | |||||||||||
| N/A | NC | ESTABLISHMENT OF THE HADASSAH INITIATIVE FOR RESEACH - HUMAN REPRODUCTION | $300,000 | KIRYAT HADASSAH POB 12000 | JERUSALEM | IS | 9112001 | ||||
| JEWISH FEDERATION OF SOUTH PALM BEACH COUNTY INC | |||||||||||
| 9901 DONNA KLEIN BLVD | BOCA RATON | FL | 33428 | N/A | PUBLIC CHARITY | GENERAL CHARITABLE SUPPORT | $100,000 | ||||
| KESHET DONOR ADVISED FUND | |||||||||||
| N/A | PUBLIC CHARITY | GENERAL CHARITABLE SUPPORT | $1,555,742 | SHFAYIM CENTER 2ND FLOOR POB 376 | SHFAYIM | IS | 6099000 | ||||
| KORET ISRAEL ECONOMIC DEVELOPMENT FUNDS | |||||||||||
| N/A | PUBLIC CHARITY | GENERAL CHARITABLE SUPPORT | $107,920 | 35 SHAUL HAMELECH | TEL AVIV | IS | M 61333 | ||||
| PEF ISRAEL ENDOWMENT FUNDS INC | |||||||||||
| 630 THIRD AVENUE 15TH FLOOR | NEW YORK | NY | 100176745 | N/A | PUBLIC CHARITY | GENERAL CHARITABLE SUPPORT | $1,881,500 | ||||
| PAN-MASS CHALLENGE | |||||||||||
| 777 4TH AVENUE | NEEDHAM | MA | 02494 | N/A | PUBLIC CHARITY | GENERAL CHARITABLE SUPPORT | $1,000 | ||||
| SONDUK EL YANABIA | |||||||||||
| N/A | PUBLIC CHARITY | GENERAL CHARITABLE SUPPORT | $459,500 | 8 HAGOREN STREET | OMER | IS | 8496500 | ||||
| THE HAIFA FOUNDATION | |||||||||||
| N/A | NC | SUPPORTING THE INITIATIVE OF THE PRESIDENT OF ISRAEL | $50,000 | 38 HEHALUZ ST | HAIFA | IS | 3311314 | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $7,151,097 | 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 | $801,200 | ExclusionAmt |
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business | 523000 | BusinessCd |
| Unrelated Business Taxbl Incm | $16,801 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | 14 | ExclusionCd |
| Exclusion | $5,026,222 | ExclusionAmt |
Other Investment Income OtherInvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $603,900 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business | 523000 | BusinessCd |
| Unrelated Business Taxbl Incm | $15,089 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | 18 | ExclusionCd |
| Exclusion | $5,091,436 | ExclusionAmt |
Other Revenue Described OtherRevenueDescribedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | FROM INVESTMENT FUND K-1S - TAX-EXEMPT | Desc |
| Related Or Exempt Function Incm | $1,844 | RelatedOrExemptFunctionIncmAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $31,890 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $11,522,758 | ExclusionAmt |
| Related Or Exempt Function Incm | $1,844 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $11,556,492 | 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 | 11 | LineNumberTxt |
| Relationship Statement | TAX-EXEMPT INCOME FROM INVESTMENT | 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 |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ACCOUNTING FEES | CategoryTxt |
| Amt | $82,035 | Amt |
| Net Investment Income | $54,963 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $27,072 | DisbursementsCharitablePrpsAmt |
Acty Not Previously Rpt Expln ActyNotPreviouslyRptExpln
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | TO COMPLY WITH APPLICABLE ISRAELI LAWS, THE FOUNDATION CREATED A WHOLLY-OWNED ISRAELI SUBSIDIARY TO EMPLOY ISRAELI EMPLOYEES WHO ASSIST THE FOUNDATION TO CARRY OUT ITS CHARITABLE ACTIVITIES IN ISRAEL. THE FOUNDATION OWNS THE ISRAELI SUBSIDIARY THROUGH A WHOLLY-OWNED LIMITED LIABILITY COMPANY TREATED AS A DISREGARDED ENTITY OF THE FOUNDATION FOR U.S. TAX PURPOSES, AND THE ISRAELI SUBSIDIARY IS ALSO TREATED AS A DISREGARDED ENTITY OF THE FOUNDATION FOR U.S. TAX PURPOSES. IN ADDITION, IN CONNECTION WITH THE ACCOMPLISHMENT OF ITS CHARITABLE PURPOSES, THE FOUNDATION COMMENCED MAKING PROGRAM-RELATED INVESTMENTS, WITHIN THE MEANING OF SECTION 4944 OF THE INTERNAL REVENUE CODE. | ExplanationTxt |
All Oth Prog Rltd Investments Sch AllOthProgRltdInvestmentsSch
All Other Program Related Invst AllOtherProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | INTEREST-FREE LOAN TO PROJECT WADI ATTIR | Desc |
| Amt | $199,051 | Amt |
Expenditure Responsibility Stmt ExpenditureResponsibilityStmt
Expenditure Responsibility ExpenditureResponsibilityGrp (10 entries)
| Address Line1ForeignAddress/AddressLine1Txt | CityForeignAddress/CityNm | CountryForeignAddress/CountryCd | GrantGrantDt | GrantGrantAmt | Purpose Of GrantPurposeOfGrantTxt | Expended By GranteeExpendedByGranteeAmt | Any Diversion By GranteeAnyDiversionByGranteeTxt | Dates Of Reports By GranteeDatesOfReportsByGranteeTxt | Results Of VerificationResultsOfVerificationTxt | Foreign PostalForeignAddress/ForeignPostalCd |
|---|---|---|---|---|---|---|---|---|---|---|
| HADASSAH MEDICAL ORGANIZATION | ||||||||||
| KIRYAT HADASSAH POB 12000 | JERUSALEM | IS | 2023-01-11 | $162,818 | STEM CELL RESEARCH | $162,818 | TO THE KNOWLEDGE OF GRANTOR, NO FUNDS DIVERTED FROM ORIGINAL GRANT PURPOSE | 03/26/2023 | THE GRANTOR HAS NO REASON TO DOUBT THE ACCURACY OR RELIABILITY OF THE REPORTS FROM THE GRANTEE; THEREFORE, IT HAS NOT CONDUCTED ANY INDEPENDENT VERIFICATION OF THE REPORTS. | |
| HADASSAH MEDICAL ORGANIZATION | ||||||||||
| KIRYAT HADASSAH POB 12000 | JERUSALEM | IS | 2023-06-08 | $20,185 | ESTABLISHMENT OF A STEM CELL INSTITUTE FOR WOMEN'S HEALTH | $20,185 | TO THE KNOWLEDGE OF GRANTOR, NO FUNDS DIVERTED FROM ORIGINAL GRANT PURPOSE | 06/20/2023 | THE GRANTOR HAS NO REASON TO DOUBT THE ACCURACY OR RELIABILITY OF THE REPORTS FROM THE GRANTEE; THEREFORE, IT HAS NOT CONDUCTED ANY INDEPENDENT VERIFICATION OF THE REPORTS. | |
| HADASSAH MEDICAL ORGANIZATION | ||||||||||
| KIRYAT HADASSAH POB 12000 | JERUSALEM | IS | 2023-08-24 | $208,468 | STEM CELL RESEARCH | $208,468 | TO THE KNOWLEDGE OF GRANTOR, NO FUNDS DIVERTED FROM ORIGINAL GRANT PURPOSE. | 09/18/2023 | THE GRANTOR HAS NO REASON TO DOUBT THE ACCURACY OR RELIABILITY OF THE REPORTS FROM THE GRANTEE; THEREFORE, IT HAS NOT CONDUCTED ANY INDEPENDENT VERIFICATION OF THE REPORTS. | |
| HADASSAH MEDICAL ORGANIZATION | ||||||||||
| KIRYAT HADASSAH POB 12000 | JERUSALEM | IS | 2023-10-11 | $208,521 | STEM CELL RESEARCH | $208,521 | TO THE KNOWLEDGE OF GRANTOR, NO FUNDS DIVERTED FROM ORIGINAL GRANT PURPOSE | 12/18/2023 | THE GRANTOR HAS NO REASON TO DOUBT THE ACCURACY OR RELIABILITY OF THE REPORTS FROM THE GRANTEE; THEREFORE, IT HAS NOT CONDUCTED ANY INDEPENDENT VERIFICATION OF THE REPORTS. | |
| HADASSAH MEDICAL ORGANIZATION | ||||||||||
| KIRYAT HADASSAH POB 12000 | JERUSALEM | IS | 2023-12-26 | $139,240 | STEM CELL RESEARCH | $139,240 | TO THE KNOWLEDGE OF GRANTOR, NO FUNDS DIVERTED FROM ORIGINAL GRANT PURPOSE | 3/31/24 | THE GRANTOR HAS NO REASON TO DOUBT THE ACCURACY OR RELIABILITY OF THE REPORTS FROM THE GRANTEE; THEREFORE, IT HAS NOT CONDUCTED ANY INDEPENDENT VERIFICATION OF THE REPORTS. | |
| THE HAIFA FOUNDATION | ||||||||||
| 38 HEHALUZ STREET | HAIFA | IS | 2023-03-14 | $50,000 | SUPPORTING THE INITIATIVE OF THE PRESIDENT OF ISRAEL | $26,358 | TO THE KNOWLEDGE OF GRANTOR, NO FUNDS DIVERTED FROM ORIGINAL GRANT PURPOSE | 6/6/2024 | THE GRANTOR HAS NO REASON TO DOUBT THE ACCURACY OR RELIABILITY OF THE REPORTS FROM THE GRANTEE; THEREFORE, IT HAS NOT CONDUCTED ANY INDEPENDENT VERIFICATION OF THE REPORTS. | 3311314 |
| WADI ATTIR | ||||||||||
| 31 | JURA | IS | 2023-04-13 | $199,051 | SUPPORT FOR THE MANAGEMENT AND OPERATIONS OF A SUSTAINABLE ECO-FARM | $199,051 | TO THE KNOWLEDGE OF GRANTOR, NO FUNDS DIVERTED FROM ORIGINAL GRANT PURPOSE | 12/31/2023 | THE GRANTOR HAS NO REASON TO DOUBT THE ACCURACY OR RELIABILITY OF THE REPORTS FROM THE GRANTEE; THEREFORE, IT HAS NOT CONDUCTED ANY INDEPENDENT VERIFICATION OF THE REPORTS. | 8573000 |
| HADASSAH MEDICAL ORGANIZATION | ||||||||||
| KIRYAT HADASSAH POB 12000 | JERUSALEM | IS | 2023-05-02 | $300,000 | ESTABLISHMENT OF THE HADASSAH INITIATIVE FOR RESEACH - HUMAN REPRODUCTION | $300,000 | TO THE KNOWLEDGE OF GRANTOR, NO FUNDS DIVERTED FROM ORIGINAL GRANT PURPOSE | 10/13/2024 | THE GRANTOR HAS NO REASON TO DOUBT THE ACCURACY OR RELIABILITY OF THE REPORTS FROM THE GRANTEE; THEREFORE, IT HAS NOT CONDUCTED ANY INDEPENDENT VERIFICATION OF THE REPORTS. | |
| HADASSAH MEDICAL ORGANIZATION | ||||||||||
| KIRYAT HADASSAH POB 12000 | JERUSALEM | IS | 2023-01-11 | $64,851 | ESTABLISHMENT OF A STEM CELL INSTITUTE FOR WOMEN'S HEALTH | $64,851 | TO THE KNOWLEDGE OF GRANTOR, NO FUNDS DIVERTED FROM ORIGINAL GRANT PURPOSE | 03/26/2023 | THE GRANTOR HAS NO REASON TO DOUBT THE ACCURACY OR RELIABILITY OF THE REPORTS FROM THE GRANTEE; THEREFORE, IT HAS NOT CONDUCTED ANY INDEPENDENT VERIFICATION OF THE REPORTS. | |
| HADASSAH MEDICAL ORGANIZATION | ||||||||||
| KIRYAT HADASSAH POB 12000 | JERUSALEM | IS | 2023-06-08 | $145,352 | STEM CELL RESEARCH | $145,352 | TO THE KNOWLEDGE OF GRANTOR, NO FUNDS DIVERTED FROM ORIGINAL GRANT PURPOSE | 06/20/2023 | THE GRANTOR HAS NO REASON TO DOUBT THE ACCURACY OR RELIABILITY OF THE REPORTS FROM THE GRANTEE; THEREFORE, IT HAS NOT CONDUCTED ANY INDEPENDENT VERIFICATION OF THE REPORTS. | |
Gain Loss Sale Other Assets Sch GainLossSaleOtherAssetsSch
Gain Loss Sale Other Asset GainLossSaleOtherAssetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Asset | PASSTHROUGH REPORTING FROM INVESTMENT FUND K-1S - UBTI | AssetDesc |
| How Acquired | PURCHASED | HowAcquiredTxt |
| Basis Method | COST | BasisMethodTxt |
| Sales Expense | $0 | SalesExpenseAmt |
| Total Net | $15,089 | TotalNetAmt |
Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule
Investments Corporate Bonds InvestmentsCorporateBondsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond | FIDELITY | BondNm |
| EOY Book Value | $5,434,474 | EOYBookValueAmt |
| EOYFMV | $4,971,620 | EOYFMVAmt |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Stock | FIDELITY | StockNm |
| EOY Book Value | $66,670,652 | EOYBookValueAmt |
| EOYFMV | $92,885,175 | EOYFMVAmt |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp (26 entries)
| Category Or ItemCategoryOrItemTxt | Listed At Cost Or FMVListedAtCostOrFMVCd | Book ValueBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| 01 ADVISORS 03 LP | AT COST | $55,526 | $60,000 |
| AMOON 2 FUND, LP | AT COST | $3,538,500 | $2,902,651 |
| AVEGO HEALTHCARE CAPITAL FUND II LP | AT COST | $342,714 | $372,805 |
| AVID VENTURES FUND II LP | AT COST | $40,502 | $37,513 |
| BAUPOST VALUE PARTNERS LP IV | AT COST | $33,839,682 | $31,710,832 |
| BROWNING WEST CAYMAN FUND LP | AT COST | $6,700,000 | $8,545,084 |
| BROWNING WEST SPV 3 LP | AT COST | $4,524,795 | $6,057,547 |
| FIMI OPPORTUNITY 6, LP | AT COST | $741,900 | $1,222,000 |
| FIMI OPPORTUNITY V, LP | AT COST | $561,056 | $897,000 |
| FINEPOINT CAPITAL PARTNERS II LP | AT COST | $9,596,787 | $5,265,442 |
| GUARDIAN POINT LP | AT COST | $1,513,977 | $2,726,696 |
| HIGHVISTA II LIMITED PARTNERSHIP | AT COST | $3,973,813 | $2,870,693 |
| HIGHVISTA OPPORTUNISTIC PRIVATE CREDIT FUND II LP | AT COST | $790,871 | $810,757 |
| HIGHVISTA OPPORTUNISTIC PRIVATE CREDIT FUND LP | AT COST | $685,592 | $729,597 |
| HIGHVISTA OPPORTUNISTIC PRIVATE EQUITY FUND I LP | AT COST | $545,376 | $590,518 |
| HILL CITY FUND III LLC | AT COST | $2,173,319 | $2,497,921 |
| JUPITER NZS GLOBAL EQUITY GROWTH UNCONSTRAINED FUND LP | AT COST | $2,331,683 | $2,722,354 |
| LARP HOLDINGS LLC | AT COST | $3,400,093 | $3,615,347 |
| MUDITA LP | AT COST | $2,441,644 | $2,499,047 |
| NEWPATH PARTNERS III LP | AT COST | $59,890 | $64,578 |
| SHAWSPRING PARTNERS QP FUND LP | AT COST | $11,472,684 | $11,278,752 |
| STEPSTONE VC BLOCKCHAIN I LP | AT COST | $1,097,042 | $1,230,975 |
| STEPSTONE VC MICRO IV LP | AT COST | $289,033 | $286,433 |
| SYMBOL FUND I LP | AT COST | $437,478 | $435,016 |
| TFJ CAPITAL PARTNERS LP | AT COST | $7,366,762 | $10,962,661 |
| THEBES PARTNERS OFFSHORE, LTD | AT COST | $2,750,000 | $2,869,559 |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | LEGAL FEES | CategoryTxt |
| Legal Fees | $101,411 | LegalFeesAmt |
| Net Investment Income | $20,083 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $81,328 | DisbursementsCharitablePrpsAmt |
Other Assets Schedule OtherAssetsSchedule
Other Assets Schedule OtherAssetsScheduleGrp (3 entries)
| DescDesc | BOY Book ValueBOYBookValueAmt | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| CASH IN TRANSIT | $0 | $309,095 | $309,095 |
| BOND ADJUSTMENTS & TIMING DIFFERENCES | $0 | $8,102 | $8,102 |
| PROGRAM RELATED INVESTMENTS | $0 | $4,337,797 | $4,337,797 |
Other Decreases Schedule OtherDecreasesSchedule
Other Decreases Detail OtherDecreasesDetail (2 entries)
| DescDesc | AmtAmt |
|---|---|
| ADJ FOR ENDING PARTNER'S CAP ACCT FIMI OPPORTUNITY 6 LP | $2,038 |
| ADJ FOR ENDING PARTNER'S CAP ACCT SYMBOL FUND I LP | $398,434 |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (6 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| FROM INVESTMENT FUND K-1S | $1,631,678 | $1,631,678 | $0 |
| FROM INVESTMENT FUND K-1S - UBTI | $399,630 | $0 | $0 |
| OTHER DEDUCTIONS - IMPACT SERVICES | $2,487 | $0 | $2,487 |
| OTHER DEDUCTIONS - NFS - 7275 | $75 | $75 | $0 |
| OTHER DEDUCTIONS - NFS - 1955 | $26 | $26 | $0 |
| ANNUAL FILING FEE | $500 | $0 | $500 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail (4 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt |
|---|---|---|---|
| INTEREST INCOME - IRS | $221 | $221 | $221 |
| OTHER INCOME - CLASS ACTION RECOVERIES | $558 | $558 | $558 |
| FROM INVESTMENT FUND K-1S | $603,121 | $603,121 | $603,121 |
| FROM INVESTMENT FUND K-1S - TAX-EXEMPT | $1,844 | $1,844 |
Other Increases Schedule OtherIncreasesSchedule
Other Increases Detail OtherIncreasesDetail (7 entries)
| DescDesc | AmtAmt |
|---|---|
| ADJ FOR ENDING PARTNER'S CAP ACCT BROWNING WEST SPV 3 LP | $1,100,000 |
| ADJ FOR ENDING PARTNER'S CAP ACCT HIGHVISTA II LP | $2,738,542 |
| ADJ FOR ENDING PARTNER'S CAP ACCT SHAWSPRING PARTNERS QP FUND LP | $2,200,000 |
| ADJ FOR ENDING PARTNER'S CAP ACCT TFJ CAPITAL PARTNERS LP | $2,200,000 |
| ADJ FOR ENDING SHAREHOLDER'S CAP ACCT BROWNING WEST CAYMAN FUND LP | $2,200,000 |
| ADJ FOR ENDING SHAREHOLDER'S CAP ACCT ONE WILLIAM STREET | $3,528,406 |
| PERMANENT BOOK/TAX DIFFERENCES | $8,057 |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail (3 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| FAMILY OFFICE SERVICES | $164,863 | $110,458 | $54,405 |
| INVESTMENT MANAGEMENT FEES | $225,357 | $225,357 | $0 |
| CHARITABLE CONSULTING | $48,800 | $0 | $48,800 |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (4 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| FEDERAL TAXES | $275,000 | $0 | $0 |
| STATE TAXES | $1,680 | $1,680 | $0 |
| FROM INVESTMENT FUND K-1S - FOREIGN TAXES | $35,331 | $35,331 | $0 |
| FOREIGN TAXES - NFS - 7259 | $69,524 | $69,524 | $0 |