BERMAN CHARITABLE TRUST: Form 990PF, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- BERMAN CHARITABLE TRUST (EIN 58-6195209)
- Tax period
- 2024-04-01 to 2025-03-31
- Filed
- 2025-06-04
- IRS object ID
- 202511559349100801
- 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
- Form 990-PF
- Schedule B
- Accounting Fees Schedule
- Investments Corp Stock Schedule
- Investments Other Schedule2
- Other Decreases Schedule
- Other Expenses Schedule
- Other Professional Fees Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-06-04T11:11:39-05:00 | ReturnTs |
| Tax Period End | 2025-03-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 581540139 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | STEPHEN M BERMAN & ASSOCIATES LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3445 PEACHTREE ROAD NE SUITE 1150 | AddressLine1Txt |
| City | ATLANTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30326 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2024-04-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 586195209 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE BERMAN CHARITABLE TRUST | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BERM | BusinessNameControlTxt |
| Phone | 4042622181 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2660 PEACHTREE ROAD NW UNIT 20A | AddressLine1Txt |
| City | ATLANTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30305 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CALMA A BERMAN | PersonNm |
| Person Title | TRUSTEE | PersonTitleTxt |
| Phone | 4042622181 | PhoneNum |
| Signature | 2025-06-04 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | STEPHEN M BERMAN | PreparerPersonNm |
| PTIN | P00031703 | PTIN |
| Phone | 4042622181 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $5,955,684 | 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 | $107,735 | ContriRcvdRevAndExpnssAmt |
| Interest On Sav Rev And Expnss | $1,385 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $1,385 | InterestOnSavNetInvstIncmAmt |
| Dividends Rev And Expnss | $176,795 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $176,795 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $229,205 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $906,126 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $229,205 | CapGainNetIncmNetInvstIncmAmt |
| Total Rev And Expnss | $515,120 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $407,385 | 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 |
| Accounting Fees Rev And Expnss | $4,100 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $3,075 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $1,025 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $28,885 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $28,885 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $0 | OtherProfFeesDsbrsChrtblAmt |
| Taxes Rev And Expnss | $10,339 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $10,339 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $1 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $1 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $0 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $43,325 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $42,300 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $1,025 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $247,600 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $247,600 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $290,925 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $42,300 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $248,625 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $224,195 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $365,085 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sav And Temp Cash Invst BOY | $63,248 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $39,084 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $39,084 | SavAndTempCashInvstEOYFMVAmt |
| US Government Obligations BOY | $172,778 | USGovernmentObligationsBOYAmt |
| US Government Obligations EOY | $0 | USGovernmentObligationsEOYAmt |
| US Govt Obligations EOYFMV | $0 | USGovtObligationsEOYFMVAmt |
| Corporate Stock BOY | $3,548,388 | CorporateStockBOYAmt |
| Corporate Stock EOY | $3,861,792 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $5,814,889 | CorporateStockEOYFMVAmt |
| Other Investments BOY | $0 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $94,724 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $101,711 | OtherInvestmentsEOYFMVAmt |
| Total Assets BOY | $3,784,414 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,995,600 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $5,955,684 | TotalAssetsEOYFMVAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Capital Stock BOY | $3,784,414 | CapitalStockBOYAmt |
| Capital Stock EOY | $3,995,600 | CapitalStockEOYAmt |
| Additional Paid In Capital BOY | $0 | AdditionalPaidInCapitalBOYAmt |
| Additional Paid In Capital EOY | $0 | AdditionalPaidInCapitalEOYAmt |
| Retained Earning BOY | $0 | RetainedEarningBOYAmt |
| Retained Earning EOY | $0 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $3,784,414 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $3,995,600 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $3,784,414 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $3,995,600 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $3,784,414 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $224,195 | ExcessRevenueOverExpensesAmt |
| Other Increases | $0 | OtherIncreasesAmt |
| Subtotal | $4,008,609 | SubtotalAmt |
| Other Decreases | $13,009 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $3,995,600 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (16 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | AcquiredAcquiredDt | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|---|---|
| 2.2810 SHS ISHARES TR. RUSSELL | P | 2024-12-20 | 2025-03-04 | $880 | $893 | -$13 | -$13 |
| 1.1587 SHS ISHARES TR. RUSSELL | P | 2023-12-29 | 2025-03-04 | $447 | $352 | $95 | $95 |
| 3.1624 SHS ISHARES TR. RUSSELL | P | 2023-12-27 | 2025-03-04 | $1,220 | $959 | $261 | $261 |
| 3.7579 SHS ISHARES TR. RUSSELL | P | 2023-06-13 | 2025-03-04 | $1,450 | $1,071 | $379 | $379 |
| 4.2286 SHS ISHARES TR. RUSSELL | P | 2023-10-02 | 2025-03-04 | $1,632 | $1,114 | $518 | $518 |
| 7.1308 SHS ISHARES TR. RUSSELL | P | 2022-12-19 | 2025-03-04 | $2,751 | $1,598 | $1,153 | $1,153 |
| 5.0280 SHS ISHARES TR. RUSSELL | P | 2022-06-15 | 2025-03-04 | $1,940 | $1,088 | $852 | $852 |
| 7.5122 SHS ISHARES TR. RUSSELL | P | 2022-09-30 | 2025-03-04 | $2,898 | $1,622 | $1,276 | $1,276 |
| 614.7404 SHS ISHARES TR. RUSSELL | P | 2015-01-30 | 2025-03-04 | $237,185 | $58,106 | $179,079 | $179,079 |
| 50,000 FV UNITED STATES TREASURY 05/30/24 | P | 2024-04-01 | 2024-05-30 | $49,578 | $49,578 | $0 | $0 |
| 75,000 FV UNITED STATES TREASURY 07/18/24 | P | 2024-05-20 | 2024-07-18 | $74,369 | $74,369 | $0 | $0 |
| 175,000 FV UNITED STATES TREASURY 05/14/24 | P | 2024-02-15 | 2024-05-14 | $172,778 | $172,778 | $0 | $0 |
| 75,000 FV UNITED STATES TREASURY 08/20/24 | P | 2024-05-20 | 2024-08-20 | $74,011 | $74,011 | $0 | $0 |
| 75,000 FV UNITED STATES TREASURY 09/03/24 | P | 2024-05-30 | 2024-09-03 | $73,965 | $73,965 | $0 | $0 |
| 1,811 SHS PROSHARES TR S&P 500 | P | 2022-05-26 | 2024-08-02 | $182,207 | $165,417 | $16,790 | $16,790 |
| CAPITAL GAINS DIVIDENDS | P | $28,815 | $28,815 | $28,815 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $229,205 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $5,075 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $5,075 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $5,075 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $5,000 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $0 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $5,000 | TotalPaymentsAndCreditsAmt |
| Form2220 Attached | Yes (X) | Form2220AttachedInd |
| Es Penalty | $0 | EsPenaltyAmt |
| Tax Due | $75 | TaxDueAmt |
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 | GA | 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 | STEPHEN M BERMAN | IndividualWithBooksNm |
| Phone | 4042569469 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2660 PEACHTREE RD NW UNIT 20A | AddressLine1Txt |
| City | ATLANTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30305 | 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 (5 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 |
|---|---|---|---|---|---|---|---|---|
| STEPHEN M BERMAN | ||||||||
| 2660 PEACHTREE RD NW UNIT 20A | ATLANTA | GA | 30305 | TRUSTEE | 1.00 | $0 | $0 | $0 |
| CALMA A BERMAN | ||||||||
| 2660 PEACHTREE RD NW UNIT 20A | ATLANTA | GA | 30305 | TRUSTEE | 1.00 | $0 | $0 | $0 |
| JUSTIN F BERMAN | ||||||||
| 2660 PEACHTREE RD NW UNIT 20A | ATLANTA | GA | 30305 | TRUSTEE | 1.00 | $0 | $0 | $0 |
| ALYZA B MILRAD | ||||||||
| 2660 PEACHTREE RD NW UNIT 20A | ATLANTA | GA | 30305 | TRUSTEE | 0.50 | $0 | $0 | $0 |
| LILA B FAIR | ||||||||
| 2660 PEACHTREE RD NW UNIT 20A | ATLANTA | GA | 30305 | TRUSTEE | 0.50 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| 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 | $5,826,489 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $147,576 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $5,974,065 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $5,974,065 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $89,611 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $5,884,454 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $294,223 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $294,223 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $5,075 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $5,075 | TotalTaxAmt |
| Distributable Before Adj | $289,148 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $289,148 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $289,148 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $248,625 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $248,625 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $289,148 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $246,581 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Total Excess Distribution Cyov | $0 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $248,625 | QualifyingDistributionsAmt |
| Applied To Year1 | $246,581 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $2,044 | 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 | $287,104 | 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 | STEPHEN M BERMAN | ContributingManagerNm |
| Contributing Manager | CALMA A BERMAN | ContributingManagerNm |
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (22 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|---|
| AMERICAN JEWISH COMMITTEE | |||||||
| 6 PIEDMONT CENTER SUITE 510 | ATLANTA | GA | 30305 | N/A | PUBLIC | ANNUAL CONTRIBUTION. | $18,000 |
| ATLANTA JEWISH FILM SOCIETY INC | |||||||
| 1800 PEACHTREE STREET SUITE 830 | ATLANTA | GA | 30309 | N/A | PUBLIC | ANNUAL CONTRIBUTION. | $3,600 |
| CENTRAL CONFERENCE OF AMERICAN RABBIS | |||||||
| 355 LEXINGTON AVE FLOOR 8 | NEW YORK | NY | 10017 | N/A | PUBLIC | ANNUAL CONTRIBUTION. | $30,000 |
| DAVIS ACADEMY | |||||||
| 7901 ROBERTS DRIVE | ATLANTA | GA | 30350 | N/A | PUBLIC | ANNUAL CONTRIBUTION. | $2,500 |
| EMORY GADRC | |||||||
| 1762 CLIFTON ROAD NE SUITE 1400 | ATLANTA | GA | 30322 | N/A | PUBLIC | ANNUAL CONTRIBUTION. | $5,000 |
| IN THE CITY CAMP | |||||||
| POBOX 2897 NORTH DRUID HILLS ROAD | ATLANTA | GA | 30342 | N/A | PUBLIC | ANNUAL CONTRIBUTION. | $5,000 |
| JEWISH FEDERATION OF GREATER ATLANTA | |||||||
| 1440 SPRING STNW | ATLANTA | GA | 30309 | N/A | PUBLIC | ANNUAL CONTRIBUTION. | $25,000 |
| JEWISH HOME LIFE COMMUNITIES | |||||||
| 3150 HOWELL MILL ROAD NW | ATLANTA | GA | 30327 | N/A | PUBLIC | ANNUAL CONTRIBUTION. | $100,000 |
| JF&CS | |||||||
| 4549 CHAMBLEE DUNWOODY ROAD | ATLANTA | GA | 30338 | N/A | PUBLIC | ANNUAL CONTRIBUTION. | $2,500 |
| NOTRE DAME UNIVERSITY | |||||||
| 1100 GRACE HALL | NOTRE DAME | IN | 46556 | N/A | PUBLIC | ANNUAL CONTRIBUTION. | $5,000 |
| PACE ACADEMY | |||||||
| 966 W PACES FERRY ROAD | ATLANTA | GA | 30327 | N/A | PUBLIC | ANNUAL CONTRIBUTION. | $2,500 |
| PIEDMONT HEALTHCARE FOUNDATION | |||||||
| 2001 PEACHTREE ROAD SUITE 400 | ATLANTA | GA | 30305 | N/A | PUBLIC | ANNUAL CONTRIBUTION. | $2,500 |
| THE GALLOWAY SCHOOL | |||||||
| 215 CHASTAIN PARK AVENUE NW | ATLANTA | GA | 30342 | N/A | PUBLIC | ANNUAL CONTRIBUTION. | $2,500 |
| THE BREMAN MUSEUM | |||||||
| 1440 SPRING STNW | ATLANTA | GA | 30309 | N/A | PUBLIC | ANNUAL CONTRIBUTION. | $3,500 |
| TULANE UNIVERSITY | |||||||
| 6823 ST CHARLES AVENUE | NEW ORLEANS | LA | 70118 | N/A | PUBLIC | ANNUAL CONTRIBUTION. | $5,000 |
| ITREK | |||||||
| 1460 BROADWAY | NEW YORK | NY | 10036 | N/A | PUBLIC | ANNUAL CONTRIBUTION. | $5,000 |
| FEMINIST WOMEN'S HEALTH CENTER | |||||||
| 1924 CLIFF VALLEY WAY | ATLANTA | GA | 30329 | N/A | PUBLIC | ANNUAL CONTRIBUTION. | $2,500 |
| GIRL TALK INC | |||||||
| 6425 POWERS FERRY ROAD NW SUITE 280 | ATLANTA | GA | 30339 | N/A | PUBLIC | ANNUAL CONTRIBUTION. | $2,500 |
| YWCA OF GREATER ATLANTA | |||||||
| 957 NORTH HIGHLAND AVENUE NE | ATLANTA | GA | 30306 | N/A | PUBLIC | ANNUAL CONTRIBUTION. | $15,000 |
| ATLANTA POLICE FOUNDATION | |||||||
| 191 PEACHTREE STREET | ATLANTA | GA | 30303 | N/A | PUBLIC | ANNUAL CONTRIBUTION. | $2,500 |
| SHEPHERD CENTER FOUNDATION | |||||||
| 2020 PEACHTREE ROAD NW | ATLANTA | GA | 30309 | N/A | PUBLIC | ANNUAL CONTRIBUTION. | $5,000 |
| CAFE MOMENTUM ATLANTA | |||||||
| 200 PEACHTREE STREET NW SUITE L02 | ATLANTA | GA | 30303 | N/A | PUBLIC | ANNUAL CONTRIBUTION. | $2,500 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $247,600 | 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 | $1,385 | ExclusionAmt |
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $176,795 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $229,205 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $407,385 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $407,385 | TotalIncomeProducingActyAmt |
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 Person | CALMA A BERMAN | ContributorPersonNm |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2660 PEACHTREE RD NW UNIT 20A | AddressLine1Txt |
| City | ATLANTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30305 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | $107,735 | TotalContributionsAmt |
| Noncash Contribution | Yes (X) | NoncashContributionInd |
Non Cash Property Contribution NonCashPropertyContributionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 1 | ContributorNum |
| Noncash Property | 4,735 SHS STARWOOD REAL ESTATE | NoncashPropertyDesc |
| Fair Market Value | $107,735 | FairMarketValueAmt |
| Received | 2024-06-24 | ReceivedDt |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ACCOUNTING FEES | CategoryTxt |
| Amt | $4,100 | Amt |
| Net Investment Income | $3,075 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $1,025 | DisbursementsCharitablePrpsAmt |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp (16 entries)
| StockStockNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| FULLER & THALER BEHAVIORAL SMAILL CAP EQUITY FUND | $182,828 | $295,763 |
| DODGE & COX INCOME FUND | $86,134 | $74,666 |
| ISHARES TR RUSSELL 1000 GROWTH ETF | $148,095 | $555,808 |
| ISHARES TR MSCI USA QUALITY FACTOR | $299,131 | $631,951 |
| ISHARES TR CORE MSCI EAFE ETF | $399,230 | $498,155 |
| VANGUARD TOTAL INTL STOCK INDEX FD ETF | $247,171 | $330,056 |
| VANGUARD INDEX FDS VANGUARD MID-CAP | $179,349 | $365,972 |
| VANGUARD INDEX FDS VANGUARD LARGE CAP ETF | $393,646 | $680,101 |
| VANGUARD INDEX FDS VANGUARD VALUE ETF | $248,019 | $475,205 |
| FPA CRESCENT PORTFOLIO | $60,030 | $58,061 |
| VANGUARD TOTAL BOND MARKET INDEX FUND | $40,025 | $34,342 |
| ISHARES GOLD TR ISHARES NEW | $260,007 | $436,776 |
| ISHARES INC CORE MSCI EMERGING MKTS | $227,556 | $283,720 |
| CLIFFWATER CORPORATE LENDING FUND CLASS I | $749,145 | $760,816 |
| CALLODINE EQUITY INCOME SERIES FUND CLASS I | $141,489 | $132,962 |
| ISHARES TR ISHARES 0-3 MONTHS | $199,937 | $200,535 |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category Or Item | STARWOOD REAL ESTATE INCOME TRUST | CategoryOrItemTxt |
| Listed At Cost Or FMV | AT COST | ListedAtCostOrFMVCd |
| Book Value | $94,724 | BookValueAmt |
| EOYFMV | $101,711 | EOYFMVAmt |
Other Decreases Schedule OtherDecreasesSchedule
Other Decreases Detail OtherDecreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | BOOK/TAX DIFFERENCE OF DONATED SECURITIES | Desc |
| Amt | $13,009 | Amt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MARGIN INTEREST | Desc |
| Revenue And Expenses Per Books | $1 | RevenueAndExpensesPerBooksAmt |
| Net Investment Income | $1 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | INVESTMENT MANAGEMENT FEES | CategoryTxt |
| Amt | $28,885 | Amt |
| Net Investment Income | $28,885 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| FOREIGN TAX | $2,537 | $2,537 | $0 |
| EXCISE TAX PAID | $7,802 | $7,802 | $0 |
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