LIPPMAN KANFER FOUNDATION FOR LIVING TORAH: Form 990PF, tax year 2020

View the entire original 990 at ProPublica ↗

Organization: LIPPMAN KANFER FOUNDATION FOR LIVING TORAH (EIN 46-1811101)
Tax period: 2020-01-01 to 2020-12-31
Filed: 2021-11-15
IRS object ID: 202113199349106601
Schema version: 2020v4.1
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
Investments Other Schedule2
Legal Fees Schedule
Other Decreases Schedule
Other Expenses Schedule
Other Income Schedule2
Other Liabilities Schedule
Other Professional Fees Schedule
Taxes Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2021-11-15T14:30:37-06:00	ReturnTs
Tax Period End	2020-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	381357951	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	PLANTE & MORAN PLLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	10 S RIVERSIDE PLAZA 9TH FLOOR	AddressLine1Txt
City	CHICAGO	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	60606	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990PF	ReturnTypeCd
Tax Period Begin	2020-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	461811101	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	LIPPMAN KANFER FOUNDATION FOR LIVING	BusinessNameLine1Txt
Business Name Line2	TORAH	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	LIPP	BusinessNameControlTxt
Phone	3302586449	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	100 PARK AVENUE NO 400	AddressLine1Txt
City	ORANGE VILLAGE	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	44122	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	AARON DORFMAN	PersonNm
Person Title	OFFICER	PersonTitleTxt
Phone	3302586449	PhoneNum
Signature	2021-11-15	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	AARON	PersonFirstNm
Person Last	DORFMAN	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	BRIAN CARTER	PreparerPersonNm
PTIN	P00369660	PTIN
Phone	3122071040	PhoneNum
Preparation	2021-11-15	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2020	TaxYr
Build TS	2022-09-23 18:48:47Z	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	$27,629,523	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	$1,500,000	ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss	$590	InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm	$590	InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss	$346,912	DividendsRevAndExpnssAmt
Dividends Net Invst Incm	$346,912	DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss	$2,352,206	NetGainSaleAstRevAndExpnssAmt
Gross Sales Price	$6,888,489	GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm	$2,352,206	CapGainNetIncmNetInvstIncmAmt
Other Income Rev And Expnss	$406	OtherIncomeRevAndExpnssAmt
Other Income Net Invst Incm	-$47,547	OtherIncomeNetInvstIncmAmt
Total Rev And Expnss	$4,200,114	TotalRevAndExpnssAmt
Total Net Invst Incm	$2,652,161	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
Legal Fees Rev And Expnss	$16,934	LegalFeesRevAndExpnssAmt
Legal Fees Net Invst Incm	$0	LegalFeesNetInvstIncmAmt
Legal Fees Dsbrs Chrtbl	$0	LegalFeesDsbrsChrtblAmt
Other Prof Fees Rev And Expnss	$1,320,714	OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm	$60,817	OtherProfFeesNetInvstIncmAmt
Other Prof Fees Dsbrs Chrtbl	$0	OtherProfFeesDsbrsChrtblAmt
Taxes Rev And Expnss	$2,594	TaxesRevAndExpnssAmt
Taxes Net Invst Incm	$2,594	TaxesNetInvstIncmAmt
Taxes Dsbrs Chrtbl	$0	TaxesDsbrsChrtblAmt
Trav Conf Meeting Rev And Expnss	$559	TravConfMeetingRevAndExpnssAmt
Trav Conf Meeting Net Invst Incm	$0	TravConfMeetingNetInvstIncmAmt
Trav Conf Meeting Dsbrs Chrtbl	$559	TravConfMeetingDsbrsChrtblAmt
Other Expenses Rev And Expnss	$289,455	OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm	$0	OtherExpensesNetInvstIncmAmt
Other Expenses Dsbrs Chrtbl	$0	OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss	$1,630,256	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$63,411	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$559	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$1,497,971	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$1,497,971	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$3,128,227	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$63,411	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$1,498,530	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	$1,071,887	ExcessRevenueOverExpensesAmt
Net Investment Income	$2,588,750	NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash EOY	$1,535,179	CashEOYAmt
Cash EOYFMV	$1,535,179	CashEOYFMVAmt
Acct Rcvbl	$38,519	AcctRcvblAmt
Acct Rcvbl EOY	$38,519	AcctRcvblEOYAmt
Acct Rcvbl EOYFMV	$38,519	AcctRcvblEOYFMVAmt
Other Investments BOY	$20,640,604	OtherInvestmentsBOYAmt
Other Investments EOY	$19,931,183	OtherInvestmentsEOYAmt
Other Investments EOYFMV	$26,055,825	OtherInvestmentsEOYFMVAmt
Total Assets BOY	$20,640,604	TotalAssetsBOYAmt
Total Assets EOY	$21,504,881	TotalAssetsEOYAmt
Total Assets EOYFMV	$27,629,523	TotalAssetsEOYFMVAmt
Accounts Payable EOY	$34,644	AccountsPayableEOYAmt
Other Liabilities BOY	$39,451	OtherLiabilitiesBOYAmt
Other Liabilities EOY	$0	OtherLiabilitiesEOYAmt
Total Liabilities BOY	$39,451	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$34,644	TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind
Capital Stock BOY	$0	CapitalStockBOYAmt
Capital Stock EOY	$0	CapitalStockEOYAmt
Additional Paid In Capital BOY	$0	AdditionalPaidInCapitalBOYAmt
Additional Paid In Capital EOY	$0	AdditionalPaidInCapitalEOYAmt
Retained Earning BOY	$20,601,153	RetainedEarningBOYAmt
Retained Earning EOY	$21,470,237	RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY	$20,601,153	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$21,470,237	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$20,640,604	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$21,504,881	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$20,601,153	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	$1,071,887	ExcessRevenueOverExpensesAmt
Other Increases	$0	OtherIncreasesAmt
Subtotal	$21,673,040	SubtotalAmt
Other Decreases	$202,803	OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY	$21,470,237	TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (10 entries)

PropertyPropertyDesc	How AcquiredHowAcquiredCd	SoldSoldDt	Gross Sales PriceGrossSalesPriceAmt	Cost Or Other BasisCostOrOtherBasisAmt	Gain Or LossGainOrLossAmt	Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
WELLS FARGO ST COVERED #9028 (AVAILABLE UPON REQUEST)	P	2020-12-31	$50,000	$55,374	-$5,374	-$5,374
WELLS FARGO LT COVERED #9028 (AVAILABLE UPON REQUEST)	P	2020-12-31	$2,423,697	$1,974,404	$449,293	$449,293
WELLS FARGO LT NONCOVERED #9028 (AVAILABLE UPON REQUEST)	P	2020-12-31	$1,716,315	$1,329,117	$387,198	$387,198
WELLS FARGO ST COVERED #5910 (AVAILABLE UPON REQUEST)	P	2020-12-31	$39,512	$36,782	$2,730	$2,730
WELLS FARGO LT COVERED #5910 (AVAILABLE UPON REQUEST)	P	2020-12-31	$477,011	$276,409	$200,602	$200,602
WELLS FARGO LT NONCOVERED #5910 (AVAILABLE UPON REQUEST)	P	2020-12-31	$483,014	$96,766	$386,248	$386,248
WELLS FARGO ST COVERED #3672 (AVAILABLE UPON REQUEST)	P	2020-12-31	$106,262	$84,163	$22,099	$22,099
WELLS FARGO LT COVERED #3672 (AVAILABLE UPON REQUEST)	P	2020-12-31	$1,203,365	$683,268	$520,097	$520,097
WELLS FARGO CAPITAL GAIN DISTRIBUTION #9028	P	2020-12-31	$388,803		$388,803	$388,803
WELLS FARGO CAPITAL GAIN DISTRIBUTION #5910	P	2020-12-31	$510		$510	$510

Field	Value	IRS element (for citing)
Capital Gain Net Income	$2,352,206	CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$35,984	InvestmentIncomeExciseTaxAmt
Tax Under Section511	$0	TaxUnderSection511Amt
Subtotal	$35,984	SubtotalAmt
Subtitle A Tax	$0	SubtitleATaxAmt
Tax Based On Investment Income	$35,984	TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx	$9,930	EstimatedPlusOvpmtIncmTxAmt
Exempt Frgn Org Tax Wthld At Srce	$0	ExemptFrgnOrgTaxWthldAtSrceAmt
Extsn Request Income Tax Paid	$39,000	ExtsnRequestIncomeTaxPaidAmt
Backup Withholding Withheld	$0	BackupWithholdingWithheldAmt
Total Payments And Credits	$48,930	TotalPaymentsAndCreditsAmt
Es Penalty	$0	EsPenaltyAmt
Overpayment	$12,946	OverpaymentAmt
Applied To ES Tax	$12,946	AppliedToESTaxAmt
Refund	$0	RefundAmt

Statements Regarding Acty StatementsRegardingActyGrp

Field	Value	IRS element (for citing)
Legislative Political Acty	0	LegislativePoliticalActyInd
More Than100 Spent	0	MoreThan100SpentInd
Form1120 POL Filed	0	Form1120POLFiledInd
Section4955 Organization Tax	$0	Section4955OrganizationTaxAmt
Section4955 Managers Tax	$0	Section4955ManagersTaxAmt
Tax Reimbursed	$0	TaxReimbursedAmt
Activities Not Previously Rpt	0	ActivitiesNotPreviouslyRptInd
Changes To Articles Or Bylaws	0	ChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over Limit	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	OH	OrgReportOrRegisterStateCd
Org Report Or Register State	NY	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	WWW.LKFLT.WORDPRESS.COM	WebsiteAddressTxt
Individual With Books	JP ENGLISH	IndividualWithBooksNm
Phone	2346783882	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	100 PARK AVENUE SUITE 400	AddressLine1Txt
City	ORANGE VILLAGE	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	44122	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	Yes (1)	PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified Prsn	0	TransferAstDisqualifiedPrsnInd
Payment To Government Official	0	PaymentToGovernmentOfficialInd
Acts Fail To Qlfy As Exceptions	0	ActsFailToQlfyAsExceptionsInd
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 (7 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
JOSEPH KANFER
100 PARK AVENUE SUITE 400	ORANGE VILLAGE	OH	44122	DIRECTOR	1.00	$0	$0	$0
MARCELLA KANFER ROLNICK
100 PARK AVENUE SUITE 400	ORANGE VILLAGE	OH	44122	DIRECTOR/CHAIR	4.00	$0	$0	$0
JOSHUA ROLNICK
100 PARK AVENUE SUITE 400	ORANGE VILLAGE	OH	44122	DIRECTOR	1.00	$0	$0	$0
MAMIE KANFER STEWART
100 PARK AVENUE SUITE 400	ORANGE VILLAGE	OH	44122	DIRECTOR	1.00	$0	$0	$0
JP ENGLISH
100 PARK AVENUE SUITE 400	ORANGE VILLAGE	OH	44122	TREASURER	1.00	$0	$0	$0
AARON DORFMAN
100 PARK AVENUE SUITE 400	ORANGE VILLAGE	OH	44122	PRESIDENT	40.00	$0	$0	$0
VALERIE ROSENBERG
100 PARK AVENUE SUITE 400	ORANGE VILLAGE	OH	44122	SECRETARY	40.00	$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 (3 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	Service TypeServiceTypeTxt	CompensationCompensationAmt
WALNUT RIDGE STRATEGIC MANAGEMENT COMPANY LLC
100 PARK AVENUE SUITE 400	ORANGE VILLAGE	OH	44122	MANAGEMENT SERVICES	$73,000
LEGACY STRATEGIC ASSET MANAGEMENT
1891 GEORGETOWN RD	HUDSON	OH	44236	ASSET MANAGEMENT	$60,553
IGNITE DIGITAL STRATEGY GROUP
10515 TULIP LANE	POTOMAC	MD	20854	MARKETING	$58,600

Field	Value	IRS element (for citing)
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	$25,458,088	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$940,114	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$26,398,202	TotalFMVOfUnusedAssetsAmt
Reduction Claimed	$0	ReductionClaimedAmt
Acquisition Indebtedness	$0	AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast	$26,398,202	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$395,973	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$26,002,229	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$1,300,111	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$1,300,111	MinimumInvestmentReturnAmt
Tax Based On Investment Income	$35,984	TaxBasedOnInvestmentIncomeAmt
Total Tax	$35,984	TotalTaxAmt
Distributable Before Adj	$1,264,127	DistributableBeforeAdjAmt
Recoveries Qualfied Distri	$0	RecoveriesQualfiedDistriAmt
Distributable Before Ded	$1,264,127	DistributableBeforeDedAmt
Deduction From Distributable	$0	DeductionFromDistributableAmt
Distributable As Adjusted	$1,264,127	DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$1,498,530	ExpensesAndContributionsAmt
Program Related Invst Total	$0	ProgramRelatedInvstTotalAmt
Qualifying Distributions	$1,498,530	QualifyingDistributionsAmt
Pct Sect4940e Org Net Invst Incm	$0	PctSect4940eOrgNetInvstIncmAmt
Adjusted Qualifying Distri	$1,498,530	AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$1,264,127	DistributableAsAdjustedAmt
Undistributed Income PY	$0	UndistributedIncomePYAmt
Total For Prior Years	$0	TotalForPriorYearsAmt
Excess Distribution Cyov Yr5	$386,900	ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4	$1,507,119	ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3	$1,387,100	ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2	$354,115	ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1	$258,946	ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov	$3,894,180	TotalExcessDistributionCyovAmt
Qualifying Distributions	$1,498,530	QualifyingDistributionsAmt
Applied To Year1	$0	AppliedToYear1Amt
Applied To Prior Years	$0	AppliedToPriorYearsAmt
Treated As Distri From Corpus	$0	TreatedAsDistriFromCorpusAmt
Applied To Current Year	$1,264,127	AppliedToCurrentYearAmt
Remaining Distri From Corpus	$234,403	RemainingDistriFromCorpusAmt
Excess Distri Cyov App CY Corpus	$0	ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY	$0	ExcessDistributionCyovAppCYAmt
Total Corpus	$4,128,583	TotalCorpusAmt
Prior Year Undistributed Incm	$0	PriorYearUndistributedIncmAmt
Prior Year Deficiency Or Tax	$0	PriorYearDeficiencyOrTaxAmt
Taxable1	$0	Taxable1Amt
Taxable2	$0	Taxable2Amt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Corpus Distri170b1 E Or4942g3	$0	CorpusDistri170b1EOr4942g3Amt
Excess Distri Cyov From Yr5	$386,900	ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr	$3,741,683	ExcessDistriCyovToNextYrAmt
Excess From Year4	$1,507,119	ExcessFromYear4Amt
Excess From Year3	$1,387,100	ExcessFromYear3Amt
Excess From Year2	$354,115	ExcessFromYear2Amt
Excess From Year1	$258,946	ExcessFromYear1Amt
Excess From Current Year	$234,403	ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Application Submission Info ApplicationSubmissionInfoGrp

Field	Value	IRS element (for citing)
Recipient Person	INFOLIPPMANKANFERORG	RecipientPersonNm

Recipient US Address RecipientUSAddress

Field	Value	IRS element (for citing)
Address Line1	23 PARK PLACE	AddressLine1Txt
City	BROOKLYN	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11217	ZIPCd

Field	Value	IRS element (for citing)
Recipient Phone	3302556200	RecipientPhoneNum
Form And Info And Materials	ORGANIZATIONS MAY SUBMIT AN INFORMAL INTRODUCTORY EMAIL TO INFO@LIPPMANKANFER.ORG	FormAndInfoAndMaterialsTxt
Submission Deadlines	NONE	SubmissionDeadlinesTxt
Restrictions On Awards	NONE	RestrictionsOnAwardsTxt

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (37 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	Province Or StateRecipientForeignAddress/ProvinceOrStateNm	CountryRecipientForeignAddress/CountryCd	Foreign PostalRecipientForeignAddress/ForeignPostalCd	Address Line2RecipientUSAddress/AddressLine2Txt
AMERICAN JEWISH HISTORICAL SOCIETY
15 W 16TH STREET	NEW YORK	NY	10011	NONE	PC	GENERAL	$20,000
AMERICAN JEWISH WORLD SERVICE
45 WEST 36TH STREET 11TH FLOOR	NEW YORK	NY	10018	NONE	PC	GENERAL	$120,000
AMMUD
201 W 74TH STREET 8D	NEW YORK	NY	10023	NONE	PC	GENERAL	$25,000
BEND THE ARC
330 7TH AVENUE 19TH FLOOR	NEW YORK	NY	10001	NONE	PC	GENERAL	$95,000
BRANDEIS UNIVERSITY
415 SOUTH STREET	WALTHAM	MA	02453	NONE	PC	GENERAL	$40,000
CENTER FOR AMERICAN PROGRESS
1333 H STREET NW 10TH FLOOR	WASHINGTON	DC	20005	NONE	PC	GENERAL	$22,000
COUNCIL OF AMERICAN JEWISH MUSEUMS
15 WEST 16TH STREET 2ND FLOOR	NEW YORK	NY	10001	NONE	PC	GENERAL	$35,000
GEORGE MASON UNIVERSITY
4400 UNIVERSITY DRIVE	FAIRFAX	VA	22030	NONE	PC	GENERAL	$17,000
HADAR INSTITUTE
190 AMSTERDAM AVENUE	NEW YORK	NY	10023	NONE	PC	GENERAL	$25,491
HAZON
45 WEST 36TH STREET 8TH FLOOR	NEW YORK	NY	10018	NONE	PC	GENERAL	$1,220
HONEYMOON ISRAEL
1417 MAYSON STREET NE	ATLANTA	GA	30324	NONE	PC	GENERAL	$100,000
INHEIRITANCE PROJECT
932 CARROLL STREET APT 2D	BROOKLYN	NY	11225	NONE	PC	GENERAL	$64,830
INSTITUTE FOR JEWISH SPIRITUALITY
121 WEST 27TH STREET SUITE 404	NEW YORK	NY	10001	NONE	PC	GENERAL	$20,000
INSTITUTE FOR THE NEXT JEWISH FUTURE
5472 SOUTH EVERETT AVENUE	CHICAGO	IL	60615	NONE	PC	GENERAL	$20,000
ISRAEL CENTER FOR EDUCATIONAL INNOVATION - NEW ISRAEL FUND
				NONE	PC	GENERAL	$15,000	6 EAST 39TH ST SUITE 301	NEW YORK	NEW YORK	IS	10016
JEWISH EDUCATION PROJECT
520 8TH AVENUE	NEW YORK	NY	10018	NONE	PC	GENERAL	$10,000
JEWISH FUNDERS NETWORK
150 WEST 30TH STREET	NEW YORK	NY	10001	NONE	PC	GENERAL	$20,000
JEWISH SCHOLASTIC PRESS ASSOCIATION
1617 S DURANGO AVENUE	LOS ANGELES	CA	90035	NONE	PC	GENERAL	$45,000
JEWS OF COLOR FIELD-BUILDING INITIATIVE - IMPACT CUBED
441 SAXONY ROAD	ENCINITAS	CA	92024	NONE	PC	GENERAL	$35,000
JEWS UNITED FOR JUSTICE
2221 MARYLAND AVE 2ND FLOOR	BALTIMORE	MD	21218	NONE	PC	GENERAL	$35,000
JOIN FOR JUSTICE
359 BOYLSTON STREET 4TH FLOOR	BOSTON	MA	02116	NONE	PC	GENERAL	$40,000
UNIVERSITY OF PENNSYLVANIA
420 WALNUT STREET	PHILADELPHIA	PA	19106	NONE	PC	GENERAL	$10,500
KESHET
284 ARMORY STREET	BOSTON	MA	02130	NONE	PC	GENERAL	$25,000
LEADING EDGE
85 BROAD STREET	NEW YORK	NY	10004	NONE	PC	GENERAL	$50,000
M2 THE INSTITUTE FOR EXPERIENTIAL
441 SAXONY ROAD	ENCINITAS	CA	92024	NONE	PC	GENERAL	$53,000
MOVING TRADITIONS
8380 OLD YORK ROAD SUITE 4300	ELKINS PARK	PA	19027	NONE	PC	GENERAL	$60,000
NATAN FUND
142 WEST 57TH STREET 11TH FLOOR	NEW YORK	NY	10019	NONE	PC	GENERAL	$65,000
ONE AMERICA MOVEMENT
1342 FLORIDA AVENUE NORTHWEST	WASHINGTON	DC	20009	NONE	PC	GENERAL	$40,000
PHILANTHROPY FOR ACTIVE CIVIC ENGAGEMENT
611 PENNSYLVANIA AVE SE 372	WASHINGTON	DC	20003	NONE	PC	GENERAL	$50,000
RECONSTRUCTING JUDAISM
1299 CHURCH ROAD	WYNCOTE	PA	19095	NONE	PC	GENERAL	$20,000
RELIGIOUS ACTION CENTER OF REFORM JUDAISM - GTBD
2027 MASSACHUESETTS AVENUE	WASHINGTON	DC	20036	NONE	PC	GENERAL	$55,000
SAFETY RESPECT EQUITY COALITION - NEW VENTURE FUND
209 KEARNY STREET	SAN FRANCISCO	CA	94108	NONE	PC	GENERAL	$25,000
SEFARIA
195 MONTAGUE STREET 14TH FLOOR	NEW YORK	NY	11201	NONE	PC	GENERAL	$12,000						SUITE 1203
SHUVA
239 WITHERS STREET 1	BROOKLYN	NY	11211	NONE	PC	GENERAL	$25,000
THE DINNER PARTY
200 EASTERN PARKWAY	BROOKLYN	NY	11238	NONE	PC	GENERAL	$45,000
THE SHALOM HARTMAN INSTITUTE OF NORTH AMERICA
475 RIVERSIDE DRIVE SUITE 820	NEW YORK	NY	10115	NONE	PC	GENERAL	$126,930
T'RUAH
266 WEST 37TH STREET SUITE 803	NEW YORK	NY	10018	NONE	PC	GENERAL	$30,000

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$1,497,971	TotalGrantOrContriPdDurYrAmt

Grant Or Contri Apprv For Fut GrantOrContriApprvForFutGrp (12 entries)

Address Line1RecipientUSAddress/AddressLine1Txt	CityRecipientUSAddress/CityNm	State AbbreviationRecipientUSAddress/StateAbbreviationCd	ZIPRecipientUSAddress/ZIPCd	Recipient RelationshipRecipientRelationshipTxt	Recipient Foundation StatusRecipientFoundationStatusTxt	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt
AMERICAN JEWISH WORLD SERVICE
45 WEST 36TH STREET 11TH FLOOR	NEW YORK	NY	10019	NONE	PC	GENERAL	$100,000
INHEIRITANCE PROJECT
932 CARROLL STREET APT 2D	BROOKLYN	NY	11225	NONE	PC	GENERAL	$75,000
JEWISH SCHOLASTIC PRESS ASSOCIATION
1617 S DURANGO AVENUE	LOS ANGELES	CA	90035	NONE	PC	GENERAL	$45,000
MAYYIM HAYYIM
1838 WASHINGTON STREET	NEWTON	MA	02466	NONE	PC	GENERAL	$40,000
HADAR INSTITUTE
190 AMSTERDAM AVENUE	NEW YORK	NY	10023	NONE	PC	GENERAL	$36,000
PHILANTHROPY FOR ACTIVE CIVIC ENGAGEMENT
611 PENNSYLVANIA AVE SE 372	WASHINGTON	DC	20003	NONE	PC	GENERAL	$50,000
SHALOM HARTMAN INSTITUTE OF NA
475 RIVERSIDE DRIVE SUITE 1450	NEW YORK	NY	10115	NONE	PC	GENERAL	$100,000
THE DINNER PARTY
200 EASTERN PARKWAY	BROOKLYN	NY	11238	NONE	PC	GENERAL	$30,000
KESHET
284 ARMORY STREET	BOSTON	MA	02130	NONE	PC	GENERAL	$25,000
PRIZMAH
254 W 54TH STREET 11TH FLOOR	NEW YORK	NY	10019	NONE	PC	GENERAL	$50,000
SLINGSHOT
445 PARK AVENUE SUITE 16A	NEW YORK	NY	10022	NONE	PC	GENERAL	$40,000
UPSTART
1111 BROADWAY 3RD FLOOR	OAKLAND	CA	94607	NONE	PC	GENERAL	$100,000

Field	Value	IRS element (for citing)
Total Grant Or Contri Apprv Fut	$691,000	TotalGrantOrContriApprvFutAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

Field	Value	IRS element (for citing)
Exclusion	14	ExclusionCd
Exclusion	$590	ExclusionAmt

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

Field	Value	IRS element (for citing)
Exclusion	14	ExclusionCd
Exclusion	$346,912	ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

Field	Value	IRS element (for citing)
Exclusion	18	ExclusionCd
Exclusion	$2,352,206	ExclusionAmt

Other Revenue Described OtherRevenueDescribedGrp

Field	Value	IRS element (for citing)
Desc	PARTNERSHIP INCOME	Desc
Business	523000	BusinessCd
Unrelated Business Taxbl Incm	-$39,754	UnrelatedBusinessTaxblIncmAmt
Exclusion	14	ExclusionCd
Exclusion	-$47,547	ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Unrelated Business Taxbl Incm	-$39,754	UnrelatedBusinessTaxblIncmAmt
Exclusion	$2,652,161	ExclusionAmt
Related Or Exempt Function Incm	$0	RelatedOrExemptFunctionIncmAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$2,612,407	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 Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WALNUT RIDGE STRATEGIC MANAGEMENT COMPANY	BusinessNameLine1Txt

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	100 PARK AVENUE SUITE 400	AddressLine1Txt
City	ORANGE VILLAGE	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	44122	ZIPCd

Field	Value	IRS element (for citing)
Total Contributions	$1,500,000	TotalContributionsAmt
Person Contribution	Yes (X)	PersonContributionInd

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp (3 entries)

Category Or ItemCategoryOrItemTxt	Listed At Cost Or FMVListedAtCostOrFMVCd	Book ValueBookValueAmt	EOYFMVEOYFMVAmt
WELLS FARGO INVESTMENTS	AT COST	$19,931,183	$25,398,626
COMMONFUND	AT COST	$0	$205,432
TECUM CAPITAL PARTNERS II, LP	AT COST	$0	$451,767

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFeesGrp

Field	Value	IRS element (for citing)
Category	LEGAL FEES	CategoryTxt
Legal Fees	$16,934	LegalFeesAmt
Net Investment Income	$0	NetInvestmentIncomeAmt
Disbursements Charitable Prps	$0	DisbursementsCharitablePrpsAmt

Other Decreases Schedule OtherDecreasesSchedule

Other Decreases Detail OtherDecreasesDetail

Field	Value	IRS element (for citing)
Desc	UNREALIZED GAIN/LOSS	Desc
Amt	$202,803	Amt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (6 entries)

DescDesc	Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt	Net Investment IncomeNetInvestmentIncomeAmt	Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt
INSURANCE EXPENSE	$1,147	$0	$0
APPLYING JEWISH WISDOM INITIATIVE EXPENSES	$192,868	$0	$0
PRIZE COMPETITION EXPENSES	$120	$0	$0
PROFESSIONAL STAFF DEVELOPMENT EXPENSES	$22,964	$0	$0
DUES & SUBSCRIPTIONS	$20,024	$0	$0
TEAM DEVELOPMENT EXPENSES	$52,332	$0	$0

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail

Field	Value	IRS element (for citing)
Desc	PARTNERSHIP INCOME	Desc
Revenue And Expenses Per Books	$406	RevenueAndExpensesPerBooksAmt
Net Investment Income	-$47,547	NetInvestmentIncomeAmt
Adjusted Net Income	-$87,301	AdjustedNetIncomeAmt

Other Liabilities Schedule OtherLiabilitiesSchedule

Other Liabilities Detail OtherLiabilitiesDetail

Field	Value	IRS element (for citing)
Desc	CHECKS ISSUED IN EXCESS OF CASH	Desc
BOY Book Value	$39,451	BOYBookValueAmt
EOY Book Value	$0	EOYBookValueAmt

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail (3 entries)

CategoryCategoryTxt	AmtAmt	Net Investment IncomeNetInvestmentIncomeAmt	Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt
ASSET ADVISOR FEES	$60,817	$60,817	$0
CONSULTING FEES	$45,739	$0	$0
SALARIES AND OPERATING COSTS	$1,214,158	$0	$0

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

Field	Value	IRS element (for citing)
Category	FOREIGN TAXES PAID	CategoryTxt
Amt	$2,594	Amt
Net Investment Income	$2,594	NetInvestmentIncomeAmt
Disbursements Charitable Prps	$0	DisbursementsCharitablePrpsAmt

LIPPMAN KANFER FOUNDATION FOR LIVING TORAH: Form 990PF, tax year 2020

Return header ReturnHeader

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Preparer US Address PreparerUSAddress

Filer Filer

Business Name BusinessName

US Address USAddress

Business Officer BusinessOfficerGrp

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Preparer Person PreparerPersonGrp

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Form 990-PF IRS990PF

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (10 entries)

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Statements Regarding Acty StatementsRegardingActyGrp

Location Of Books US Address LocationOfBooksUSAddress

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (7 entries)

Compensation Of Hghst Pd Cntrct CompensationOfHghstPdCntrctGrp (3 entries)

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

Minimum Investment Return MinimumInvestmentReturnGrp

Distributable Amount DistributableAmountGrp

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

Undistributed Income UndistributedIncomeGrp

Supplementary Information SupplementaryInformationGrp

Application Submission Info ApplicationSubmissionInfoGrp

Recipient US Address RecipientUSAddress

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (37 entries)

Grant Or Contri Apprv For Fut GrantOrContriApprvForFutGrp (12 entries)

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

Other Revenue Described OtherRevenueDescribedGrp

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Contributor Business Name ContributorBusinessName

Contributor US Address ContributorUSAddress

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp (3 entries)

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFeesGrp

Other Decreases Schedule OtherDecreasesSchedule

Other Decreases Detail OtherDecreasesDetail

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (6 entries)

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail

Other Liabilities Schedule OtherLiabilitiesSchedule

Other Liabilities Detail OtherLiabilitiesDetail

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail (3 entries)

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

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