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SANDRA S KUPPERMAN FOUNDATION INC: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
SANDRA S KUPPERMAN FOUNDATION INC (EIN 22-3526092)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-05-15
IRS object ID
202531359349104633
Schema version
2024v5.1
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)
Return2025-05-15T15:23:35-05:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN223146187PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MCCABE HEIDRICH & WONG PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14 GATEHALL DRIVEAddressLine1Txt
CityPARSIPPANYCityNm
State AbbreviationNJStateAbbreviationCd
ZIP070544518ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN223526092EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE SANDRA KUPPERMAN FOUNDATION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSANDBusinessNameControlTxt
Phone9736316040PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1350 MOUNT KEMBLE AVE PO BOX 1917AddressLine1Txt
CityMORRISTOWNCityNm
State AbbreviationNJStateAbbreviationCd
ZIP079621917ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJAMES GARLANDPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone9736316040PhoneNum
Signature2025-05-14SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDANIEL DUNNPreparerPersonNm
PTINP01433866PTIN
Phone9736051040PhoneNum
Preparation2025-05-14PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$1,983,987FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Dividends Rev And Expnss$51,213DividendsRevAndExpnssAmt
Dividends Net Invst Incm$51,213DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$37,760NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$299,817GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$37,760CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$88,973TotalRevAndExpnssAmt
Total Net Invst Incm$88,973TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$0CompOfcrDirTrstRevAndExpnssAmt
Comp Ofcr Dir Trst Net Invst Incm$0CompOfcrDirTrstNetInvstIncmAmt
Comp Ofcr Dir Trst Dsbrs Chrtbl$0CompOfcrDirTrstDsbrsChrtblAmt
Accounting Fees Rev And Expnss$4,000AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$2,000AccountingFeesNetInvstIncmAmt
Accounting Fees Chrtbl Prps$2,000AccountingFeesChrtblPrpsAmt
Other Expenses Rev And Expnss$15,568OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$15,568OtherExpensesNetInvstIncmAmt
Other Expenses Dsbrs Chrtbl$0OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$19,568TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$17,568TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$2,000TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$113,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$113,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$132,568TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$17,568TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$115,000TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$43,595ExcessRevenueOverExpensesAmt
Net Investment Income$71,405NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$49,996SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$56,768SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$56,768SavAndTempCashInvstEOYFMVAmt
Other Investments BOY$1,689,312OtherInvestmentsBOYAmt
Other Investments EOY$1,638,945OtherInvestmentsEOYAmt
Other Investments EOYFMV$1,927,219OtherInvestmentsEOYFMVAmt
Total Assets BOY$1,739,308TotalAssetsBOYAmt
Total Assets EOY$1,695,713TotalAssetsEOYAmt
Total Assets EOYFMV$1,983,987TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$1,739,308NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$1,695,713NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$1,739,308TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$1,695,713TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$1,739,308TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$1,695,713TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$1,739,308TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$43,595ExcessRevenueOverExpensesAmt
Other Increases$0OtherIncreasesAmt
Subtotal$1,695,713SubtotalAmt
Other Decreases$0OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$1,695,713TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (2 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
PUBLICLY TRADED SECURITIESP$280,602$262,057$18,545$18,545
CAPITAL GAINS DIVIDENDSP$19,215$19,215$19,215
FieldValueIRS element (for citing)
Capital Gain Net Income$37,760CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$993InvestmentIncomeExciseTaxAmt
Tax Under Section511$0TaxUnderSection511Amt
Subtotal$993SubtotalAmt
Subtitle A Tax$0SubtitleATaxAmt
Tax Based On Investment Income$993TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$1,280EstimatedPlusOvpmtIncmTxAmt
Exempt Frgn Org Tax Wthld At Srce$0ExemptFrgnOrgTaxWthldAtSrceAmt
Extsn Request Income Tax Paid$0ExtsnRequestIncomeTaxPaidAmt
Backup Withholding Withheld$0BackupWithholdingWithheldAmt
Total Payments And Credits$1,280TotalPaymentsAndCreditsAmt
Es Penalty$0EsPenaltyAmt
Overpayment$287OverpaymentAmt
Applied To ES Tax$287AppliedToESTaxAmt
Refund$0RefundAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political Acty0LegislativePoliticalActyInd
More Than100 Spent0MoreThan100SpentInd
Form1120 POL Filed0Form1120POLFiledInd
Section4955 Organization Tax$0Section4955OrganizationTaxAmt
Section4955 Managers Tax$0Section4955ManagersTaxAmt
Tax Reimbursed$0TaxReimbursedAmt
Activities Not Previously Rpt0ActivitiesNotPreviouslyRptInd
Changes To Articles Or Bylaws0ChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Organization Dissolved Etc0OrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (1)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (1)AtLeast5000InAssetsInd
Org Report Or Register StateNJOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (1)Form990PFFiledWithAttyGenInd
Private Operating Foundation0PrivateOperatingFoundationInd
New Substantial Contributors0NewSubstantialContributorsInd
Own Controlled Entity0OwnControlledEntityInd
Donor Advised Fund0DonorAdvisedFundInd
Comply With Public Insp RqrYes (1)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt
Individual With BooksJAMES B GARLAND ESQIndividualWithBooksNm
Phone9736316040PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1350 MT KEMBLE AVE PO BOX 1917AddressLine1Txt
CityMORRISTOWNCityNm
State AbbreviationNJStateAbbreviationCd
ZIP079621917ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts Question0ForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified Prsn0SaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified Prsn0BrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified Prsn0FurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified Prsn0PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified Prsn0TransferAstDisqualifiedPrsnInd
Payment To Government Official0PaymentToGovernmentOfficialInd
Uncorrected Prior Acts0UncorrectedPriorActsInd
Undistributed Income PY0UndistributedIncomePYInd
Business Holdings0BusinessHoldingsInd
Jeopardy Investments0JeopardyInvestmentsInd
Uncorrected PY Jeopardy Invst0UncorrectedPYJeopardyInvstInd
Influence Legislation0InfluenceLegislationInd
Influence Election0InfluenceElectionInd
Grants To Individuals0GrantsToIndividualsInd
Grants To Organizations0GrantsToOrganizationsInd
Noncharitable Purpose0NoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
JAMES B GARLAND ESQ
350 MT KEMBLE AVE BOX 1917MORRISTOWNNJ079621917PRESIDENT0.00$0$0$0
CONCETTA R ZGODA
350 MT KEMBLE AVE BOX 1917MORRISTOWNNJ079621917SECRETARY0.00$0$0$0
TIMOTHY L SMITH
2001 ROUTE 46 SUITE 506PARSIPPANYNJ07054TREASURER0.00$0$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Other Employee Paid Over50k0OtherEmployeePaidOver50kCnt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt
Contractor Paid Over50k0ContractorPaidOver50kCnt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$1,959,114AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$61,108AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$2,020,222TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$2,020,222AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$30,303CashDeemedCharitableAmt
Net Vl Noncharitable Assets$1,989,919NetVlNoncharitableAssetsAmt
Minimum Investment Return$99,496MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$99,496MinimumInvestmentReturnAmt
Tax Based On Investment Income$993TaxBasedOnInvestmentIncomeAmt
Total Tax$993TotalTaxAmt
Distributable Before Adj$98,503DistributableBeforeAdjAmt
Recoveries Qualfied Distri$0RecoveriesQualfiedDistriAmt
Distributable Before Ded$98,503DistributableBeforeDedAmt
Deduction From Distributable$0DeductionFromDistributableAmt
Distributable As Adjusted$98,503DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$115,000ExpensesAndContributionsAmt
Program Related Invst Total$0ProgramRelatedInvstTotalAmt
Qualifying Distributions$115,000QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$98,503DistributableAsAdjustedAmt
Undistributed Income PY$0UndistributedIncomePYAmt
Total For Prior Years$0TotalForPriorYearsAmt
Excess Distribution Cyov Yr5$10,462ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$5,512ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$19,595ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$17,492ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$24,930ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$77,991TotalExcessDistributionCyovAmt
Qualifying Distributions$115,000QualifyingDistributionsAmt
Applied To Year1$0AppliedToYear1Amt
Applied To Prior Years$0AppliedToPriorYearsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$98,503AppliedToCurrentYearAmt
Remaining Distri From Corpus$16,497RemainingDistriFromCorpusAmt
Excess Distri Cyov App CY Corpus$0ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$0ExcessDistributionCyovAppCYAmt
Total Corpus$94,488TotalCorpusAmt
Prior Year Undistributed Incm$0PriorYearUndistributedIncmAmt
Prior Year Deficiency Or Tax$0PriorYearDeficiencyOrTaxAmt
Taxable1$0Taxable1Amt
Taxable2$0Taxable2Amt
Undistributed Income CY$0UndistributedIncomeCYAmt
Corpus Distri170b1 E Or4942g3$0CorpusDistri170b1EOr4942g3Amt
Excess Distri Cyov From Yr5$10,462ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$84,026ExcessDistriCyovToNextYrAmt
Excess From Year4$5,512ExcessFromYear4Amt
Excess From Year3$19,595ExcessFromYear3Amt
Excess From Year2$17,492ExcessFromYear2Amt
Excess From Year1$24,930ExcessFromYear1Amt
Excess From Current Year$16,497ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (7 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
CARING CONTACT
PO BOX 2376WESTFIELDNJ07091N/APUBLIC CHARITYUNRESTRICTED$5,500
CASA
222 RIDGEDALE AVENUE SUITE 300CEDAR KNOLLSNJ07927N/APUBLIC CHARITYUNRESTRICTED$5,000
CENTENARY STAGE COMPANY
400 JEFFERSON STREETHACKETTSTOWNNJ07840N/APUBLIC CHARITYUNRESTRICTED$5,000
MAYO PERFORMING ARTS CENTER
100 SOUTH STREETMORRISTOWNNJ07960N/APUBLIC CHARITYUNRESTRICTED$7,500
NOURISHNJ INC
57 E PARK PLACE 2ND FLOORMORRISTOWNNJ07960N/APUBLIC CHARITYUNRESTRICTED$30,000
SKYLINE THEATRE COMPANY
12-45 RIVER ROAD 121FAIR LAWNNJ07410N/APUBLIC CHARITYUNRESTRICTED$30,000
THE JILLIAN FUND
PO BOX 582MONTVALENJ07645N/APUBLIC CHARITYUNRESTRICTED$30,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$113,000TotalGrantOrContriPdDurYrAmt
Total Grant Or Contri Apprv Fut$0TotalGrantOrContriApprvFutAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$51,213ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$19,215ExclusionAmt
Related Or Exempt Function Incm$18,545RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Unrelated Business Taxbl Incm$0UnrelatedBusinessTaxblIncmAmt
Exclusion$70,428ExclusionAmt
Related Or Exempt Function Incm$18,545RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$88,973TotalIncomeProducingActyAmt

Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp

Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp

FieldValueIRS element (for citing)
Line Number8LineNumberTxt
Relationship StatementN/ARelationshipStatementTxt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EO0TrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EO0TrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of Assets0SalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EO0PurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth Assets0RentalOfFacilitiesOthAssetsInd
Reimbursement Arrangements0ReimbursementArrangementsInd
Loans Or Loan Guarantees0LoansOrLoanGuaranteesInd
Performance Of Services Etc0PerformanceOfServicesEtcInd
Sharing Of Facilities Etc0SharingOfFacilitiesEtcInd
Relationships Nonchrtbl EO0RelationshipsNonchrtblEOInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryACCOUNTING FEESCategoryTxt
Amt$4,000Amt
Net Investment Income$2,000NetInvestmentIncomeAmt
Disbursements Charitable Prps$2,000DisbursementsCharitablePrpsAmt

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp

FieldValueIRS element (for citing)
Category Or ItemINVESTMENTS HELD AT PNC #5330CategoryOrItemTxt
Listed At Cost Or FMVAT COSTListedAtCostOrFMVCd
Book Value$1,638,945BookValueAmt
EOYFMV$1,927,219EOYFMVAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

FieldValueIRS element (for citing)
DescINVESTMENT MANAGEMENT FEESDesc
Revenue And Expenses Per Books$15,568RevenueAndExpensesPerBooksAmt
Net Investment Income$15,568NetInvestmentIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

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