BETA

LOWENBRAUN FAMILY FOUNDATION: Form 990PF, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
LOWENBRAUN FAMILY FOUNDATION (EIN 45-6655433)
Tax period
2019-07-01 to 2020-06-30
Filed
2021-05-13
IRS object ID
202101339349102185
Schema version
2019v5.0
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)
Return2021-05-13T12:12:19-07:00ReturnTs
Tax Period End2020-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN133358774PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Bernath & Rosenberg PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11430 Broadway 7th FloorAddressLine1Txt
CityNew YorkCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10018ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2019-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN456655433EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LOWENBRAUN FAMILY FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlLOWEBusinessNameControlTxt
Phone2122211140PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11202 EAST 22ND STREETAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11210ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCHAIM LOWENBRAUNPersonNm
Person TitleTrusteePersonTitleTxt
Signature2021-05-13SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonBenjamin BergerPreparerPersonNm
PTINP00236799PTIN
Phone2122211140PhoneNum
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$296,184FMVAssetsEOYAmt
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$129DividendsRevAndExpnssAmt
Dividends Net Invst Incm$129DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss-$27NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$10,702GrossSalesPriceAmt
Total Rev And Expnss$102TotalRevAndExpnssAmt
Total Net Invst Incm$129TotalNetInvstIncmAmt
Other Prof Fees Rev And Expnss$89OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm$89OtherProfFeesNetInvstIncmAmt
Taxes Rev And Expnss$2,000TaxesRevAndExpnssAmt
Other Expenses Rev And Expnss$51OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$51OtherExpensesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss$2,140TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$140TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$16,050ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$16,050ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$18,190TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$140TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$16,050TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$18,088ExcessRevenueOverExpensesAmt
Net Investment Income$0NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$172CashBOYAmt
Cash EOY$12,684CashEOYAmt
Cash EOYFMV$12,684CashEOYFMVAmt
Corporate Stock BOY$10,600CorporateStockBOYAmt
Other Investments BOY$303,500OtherInvestmentsBOYAmt
Other Investments EOY$283,500OtherInvestmentsEOYAmt
Other Investments EOYFMV$283,500OtherInvestmentsEOYFMVAmt
Total Assets BOY$314,272TotalAssetsBOYAmt
Total Assets EOY$296,184TotalAssetsEOYAmt
Total Assets EOYFMV$296,184TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Capital Stock BOY$314,272CapitalStockBOYAmt
Capital Stock EOY$296,184CapitalStockEOYAmt
Tot Net Ast Or Fund Balances BOY$314,272TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$296,184TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$314,272TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$296,184TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$314,272TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$18,088ExcessRevenueOverExpensesAmt
Subtotal$296,184SubtotalAmt
Tot Net Ast Or Fund Balances EOY$296,184TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (2 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdAcquiredAcquiredDtSoldSoldDtGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
CHARLES SCHWABP2019-01-012019-12-31$4,380$4,044$336$336
CHARLES SCHWABP2019-01-012020-06-30$6,322$6,685-$363-$363
FieldValueIRS element (for citing)
Capital Gain Net Income-$27CapitalGainNetIncomeAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxfalseLiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$866,595AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$772,166NetVlNoncharitableAssetsYr1Amt
Distribution Yr11.12229DistributionYr1Rt
Adjusted Qlfy Distri Yr2$431,549AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2$1,461,419NetVlNoncharitableAssetsYr2Amt
Distribution Yr20.29530DistributionYr2Rt
Adjusted Qlfy Distri Yr3$542,752AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3$1,748,347NetVlNoncharitableAssetsYr3Amt
Distribution Yr30.31044DistributionYr3Rt
Adjusted Qlfy Distri Yr4$183,863AdjustedQlfyDistriYr4Amt
Adjusted Qlfy Distri Yr5$237,299AdjustedQlfyDistriYr5Amt
Net Vl Noncharitable Assets Yr5$505,291NetVlNoncharitableAssetsYr5Amt
Distribution Yr50.46963DistributionYr5Rt
Total Distribution2.197651TotalDistributionRt
Average Distribution0.439530AverageDistributionRt
Net Vl Noncharitable Assets$287,841NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$126,515AdjNetVlNoncharitableAssetsAmt
Adj Nonchrtbl Net Invst Incm Pct$126,515AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$16,050QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$0InvestmentIncomeExciseTaxAmt
Estimated Plus Ovpmt Incm Tx$1,936EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$1,936TotalPaymentsAndCreditsAmt
Overpayment$1,936OverpaymentAmt
Applied To ES Tax$1,936AppliedToESTaxAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedfalseSection508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateNYOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1CHAIM LOWENBRAUNBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2122211140PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line11202 EAST 22ND STREETAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11210ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Acts Fail To Qlfy As ExceptionsfalseActsFailToQlfyAsExceptionsInd
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYfalseUndistributedIncomePYInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
CHAIM LOWENBRAUN
1202 EAST 22ND STREETBROOKLYNNY11210Trustee1.00$0
MIRIAM LOWENBRAUN
1202 EAST 22ND STREETBROOKLYNNY11210Trustee1.00$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$5,610AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$3,114AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$283,500FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$292,224TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$292,224AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$4,383CashDeemedCharitableAmt
Net Vl Noncharitable Assets$287,841NetVlNoncharitableAssetsAmt
Minimum Investment Return$14,392MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$14,392MinimumInvestmentReturnAmt
Distributable Before Adj$14,392DistributableBeforeAdjAmt
Distributable Before Ded$14,392DistributableBeforeDedAmt
Distributable As Adjusted$14,392DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$16,050ExpensesAndContributionsAmt
Qualifying Distributions$16,050QualifyingDistributionsAmt
Adjusted Qualifying Distri$16,050AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$14,392DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$212,912ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$104,679ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$457,209ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$361,954ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$828,115ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$1,964,869TotalExcessDistributionCyovAmt
Qualifying Distributions$16,050QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$14,392AppliedToCurrentYearAmt
Remaining Distri From Corpus$1,658RemainingDistriFromCorpusAmt
Total Corpus$1,966,527TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$212,912ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$1,753,615ExcessDistriCyovToNextYrAmt
Excess From Year4$104,679ExcessFromYear4Amt
Excess From Year3$457,209ExcessFromYear3Amt
Excess From Year2$361,954ExcessFromYear2Amt
Excess From Year1$828,115ExcessFromYear1Amt
Excess From Current Year$1,658ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerCHAIM LOWENBRAUNContributingManagerNm
Contributing ManagerMIRIAM LOWENBRAUNContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp

FieldValueIRS element (for citing)
Recipient PersonOJC FUNDRecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line11303 53RD STAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11219ZIPCd
FieldValueIRS element (for citing)
Recipient RelationshipNONERecipientRelationshipTxt
Recipient Foundation StatusEXEMPTRecipientFoundationStatusTxt
Grant Or Contribution PurposeCHARITABLEGrantOrContributionPurposeTxt
Amt$16,050Amt
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$16,050TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$129ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion-$27ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$102ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$102TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp

FieldValueIRS element (for citing)
Category Or ItemLoan ReceivableCategoryOrItemTxt
Listed At Cost Or FMVAT COSTListedAtCostOrFMVCd
Book Value$283,500BookValueAmt
EOYFMV$283,500EOYFMVAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

FieldValueIRS element (for citing)
DescACCOUNT FEEDesc
Revenue And Expenses Per Books$51RevenueAndExpensesPerBooksAmt
Net Investment Income$51NetInvestmentIncomeAmt

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryADVISOR FEESCategoryTxt
Amt$89Amt
Net Investment Income$89NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryEXCISE TAXCategoryTxt
Amt$2,000Amt

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