MICHAEL AND MARCIA KAUFMAN FOUNDATION INC: Form 990PF, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
MICHAEL AND MARCIA KAUFMAN FOUNDATION INC (EIN 82-3765330)
Tax period
2020-01-01 to 2020-12-31
Filed
2021-07-15
IRS object ID
202141969349100109
Schema version
2020v4.0
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)
Return2021-07-15T07:03:20-07:00ReturnTs
Tax Period End2020-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN113640383PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SUPERIOR CONSULTING SERVICESBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1216 GRANT STAddressLine1Txt
CityMASSAPEQUA PARKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11762ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2020-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN823765330EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Michael and Marcia KaufmanBusinessNameLine1Txt
Business Name Line2Foundation IncBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlMICHBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11121 South Military TrailAddressLine1Txt
CityDeerfield BeachCityNm
State AbbreviationFLStateAbbreviationCd
ZIP33442ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMichael KaufmanPersonNm
Person TitlePresidentPersonTitleTxt
Signature2021-07-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstMichaelPersonFirstNm
Person LastKaufmanPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonAron Epstein CPAPreparerPersonNm
PTINP01072109PTIN
Phone5162140537PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
Federated Assurance LevelFAL1FederatedAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2020TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$259,365FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$217,588ContriRcvdRevAndExpnssAmt
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Dividends Rev And Expnss$3,453DividendsRevAndExpnssAmt
Dividends Net Invst Incm$3,453DividendsNetInvstIncmAmt
Dividends Adj Net Incm$3,453DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss$950NetGainSaleAstRevAndExpnssAmt
Total Rev And Expnss$221,991TotalRevAndExpnssAmt
Total Net Invst Incm$3,453TotalNetInvstIncmAmt
Total Adj Net Incm$3,453TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$1,000AccountingFeesRevAndExpnssAmt
Other Prof Fees Rev And Expnss$8,600OtherProfFeesRevAndExpnssAmt
Other Expenses Rev And Expnss$9,203OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$18,803TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$34,995ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$34,995ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$53,798TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$34,995TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$168,193ExcessRevenueOverExpensesAmt
Net Investment Income$3,453NetInvestmentIncomeAmt
Adjusted Net Income$3,453AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Corporate Stock BOY$72,398CorporateStockBOYAmt
Corporate Stock EOY$259,365CorporateStockEOYAmt
Corporate Stock EOYFMV$259,365CorporateStockEOYFMVAmt
Total Assets BOY$72,398TotalAssetsBOYAmt
Total Assets EOY$259,365TotalAssetsEOYAmt
Total Assets EOYFMV$259,365TotalAssetsEOYFMVAmt
Loans From Officers BOY$17,984LoansFromOfficersBOYAmt
Loans From Officers EOY$18,350LoansFromOfficersEOYAmt
Total Liabilities BOY$17,984TotalLiabilitiesBOYAmt
Total Liabilities EOY$18,350TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$54,414NoDonorRstrNetAssestsBOYAmt
Tot Net Ast Or Fund Balances BOY$54,414TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$241,015TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$72,398TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$259,365TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$54,414TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$168,193ExcessRevenueOverExpensesAmt
Other Increases$18,408OtherIncreasesAmt
Subtotal$241,015SubtotalAmt
Tot Net Ast Or Fund Balances EOY$241,015TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp

FieldValueIRS element (for citing)
PropertyVanguardPropertyDesc
How AcquiredPHowAcquiredCd
Acquired2018-01-01AcquiredDt
Sold2020-01-01SoldDt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$48InvestmentIncomeExciseTaxAmt
Subtotal$48SubtotalAmt
Tax Based On Investment Income$48TaxBasedOnInvestmentIncomeAmt
Tax Due$48TaxDueAmt

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 StateFLOrgReportOrRegisterStateCd
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 Line1Michael KaufmanBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone5162140537PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line11121 South Military Trail Unit 423AddressLine1Txt
CityDeerfield BeachCityNm
State AbbreviationFLStateAbbreviationCd
ZIP33442ZIPCd
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 PrsnYes (true)PayCompDisqualifiedPrsnInd
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 (5 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
Michael Kaufman
1121 South Military trailDeerfield BeachFL33442President5.00$0
Sasson Kaufman
1121 South Military TrailDeerfiled BeachFL33442Vice President1.00$0
Simcha Kaufman
1121 South Military TrailDeerfiled BeachFL33442Treasurer1.00$0
Aharon Kaufman
1121 South Military TrailDeerfield BeachFL33442Secretary1.00$0
Joseph Kaufman
1121 South military TrailDeerfield BeachFL33442Vice President1.00$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

FieldValueIRS element (for citing)
Description1Foundation provided charitable contributions to indigent individuals and to charitable and educational organizationsDescription1Txt
Expenses1$34,995Expenses1Amt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$0AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$0TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$0AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$0CashDeemedCharitableAmt
Net Vl Noncharitable Assets$0NetVlNoncharitableAssetsAmt
Minimum Investment Return$0MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Tax Based On Investment Income$48TaxBasedOnInvestmentIncomeAmt
Total Tax$48TotalTaxAmt
Distributable Before Adj$48DistributableBeforeAdjAmt
Distributable Before Ded$48DistributableBeforeDedAmt
Distributable As Adjusted$0DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$34,995ExpensesAndContributionsAmt
Qualifying Distributions$34,995QualifyingDistributionsAmt
Adjusted Qualifying Distri$34,995AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$0DistributableAsAdjustedAmt
Excess Distribution Cyov Yr1$25,166ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$25,166TotalExcessDistributionCyovAmt
Qualifying Distributions$34,995QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Remaining Distri From Corpus$34,995RemainingDistriFromCorpusAmt
Total Corpus$60,161TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$60,161ExcessDistriCyovToNextYrAmt
Excess From Year1$25,166ExcessFromYear1Amt
Excess From Current Year$34,995ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerMichael KaufmanContributingManagerNm

Application Submission Info ApplicationSubmissionInfoGrp

FieldValueIRS element (for citing)
Recipient PersonMichael KaufmanRecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line11121 South Military TrailAddressLine1Txt
CityDeerfield BeachCityNm
State AbbreviationFLStateAbbreviationCd
ZIP33442ZIPCd
FieldValueIRS element (for citing)
Recipient Phone5162140537RecipientPhoneNum
Form And Info And Materialsrequests should be made in writing and submitted to the Foundation addressFormAndInfoAndMaterialsTxt
Submission DeadlinesNo deadlineSubmissionDeadlinesTxt
Restrictions On AwardsGrants are made to organizations and individuals located in IsraelRestrictionsOnAwardsTxt

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (32 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmtAddress Line1RecipientForeignAddress/AddressLine1TxtCityRecipientForeignAddress/CityNmCountryRecipientForeignAddress/CountryCdForeign PostalRecipientForeignAddress/ForeignPostalCd
Institute for Dayanim
2048 E 17th StreetBrooklynNY11229NonePCHalacha education$500
Heritage House
NonePCTo connect Jewish people with Judaism and Israel$1,250JerusalemJerusalemIS
PEF Israel Endoment Funds
630 3rd AvenueNew YorkNY10017NonePCFor assistance to indigent families$400
American Friends of Kupat Ha'ir
New YorkNew YorkNY10001NonePCAssistance to Indigent Families$100
Betar Families Distribution
NonePCFor assistance to indigent familes$10,250Beitar IllitBeitar IllitIS90000
American Friends of Old City Cheder
PO Box 3308AllentownPA18106NonePCSupport of Torah education as well as or assistance to indigent families$4,000
Achiezer
NonePCFor assistance to indigent families$5003611 14th avenueBrooklynIS
Binyan Chaim
NonePCEducation Institution$400JerusalemJerusalemIS90000
Chaim Vshalom Trust
NonePCEudcational Institution$250JerusalemJerusalemIS90000
Dorshei Zion
NonePCAssistance to Indigent families$150JerusalemJerusalemIS90000
Chabad Deerfield
1874 West Hillsboro BlvdDeerfield BeachFL33442NonePCSupport of religious Institution$330
Jerusalem Gemach
NonePCAssistance to indigent families$2,000JerusalemJerusalemIS90000
Jerusalem Kollel
NonePCEducational Institution$200JerusalemJerusalemIS90000
Kahal Anshei Deerfield
1892 W Hillsboro BoulevardDeerfield BeachFL33442NonePCReligious Institution$40
Kollel Hora'ah Karlin Stolin
NonePCEducational Institution$100Modiin IllitModiiin IllitIS90000
Lev Malka
NonePCMedical Assistance$100JerusalemJerusalemIS90000
Goldberg Charity Fund
112 Rosebank StreetLakewoodNJ08701NonePCSupport of indigent people$2,000
Jewish Center for Science
PCScientific education$250IsraelIsraelIS
Young Israel Deerfield
202 Century BoulevardDeerfield BeachFL33442NonePCReligous Services$715
Mazon Ubracha Achiezer
NonePCAssistance to indigent families$2,100ChatzorChatzorIS1032501
Mercaz Hatsedaka
NoneAssistance to indigent families$150IsraelIsraelIS
Renewal
New YorkNew YorkNY10001Medical assistance$100
Shmuel Kohn Gemach
Assistance to Indigent Families$1,000JerusalemJerusalemIS90000
Talmud Tora Chochmat Shlomo
Educational Institution$100JerusalemJerusalemIS90000
Toras Avigdor
Educational Assistance$200JerusalemJerusalemIS90000
Tzehechenov
Educational Institution$100JerusalemJerusalemIS90000
United Hatazala
Medical Assistance$200JerusalemJerusalemIS90000
Vaad Harabanim Linyanei Tzedakah
Assistance to Indigent Families$300Bnei BrakBnei BrakIS40000
Westwood Kehilla
10523 Sanat Monica BlvdLos AngelesCA90025Religious Institution$200
Yeshivat Mishkan Shlomo
Educational Assistance$50JerusalemJerusalemIS90000
Yeshivat Midrash Shmuel
Educational Institution$200JerusalemJerusalemIS90000
Grants to Individuals
Assistance to Indigent families$6,760JerusalemJerusalemIS90000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$34,995TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$3,453RelatedOrExemptFunctionIncmAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$950RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$4,403RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$4,403TotalIncomeProducingActyAmt

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

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
Amt$1,000Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (8 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt
Cleaning$1,000
Computers$240
Miscellaneous$1,313
Office Expenses$3,600
Phone and Internet$1,200
Postage$750
Repairs$400
Utilities$700

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryManagementCategoryTxt
Amt$8,600Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

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