MICHAEL AND MARCIA KAUFMAN FOUNDATION INC: Form 990PF, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
MICHAEL AND MARCIA KAUFMAN FOUNDATION INC (EIN 82-3765330)
Tax period
2019-01-01 to 2019-12-31
Filed
2020-07-23
IRS object ID
202002059349100200
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)
Return2020-07-23T06:02:01-07:00ReturnTs
Tax Period End2019-12-31TaxPeriodEndDt

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
ZIP117621520ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2019-01-01TaxPeriodBeginDt

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
Signature2020-07-23SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonAron Epstein CPAPreparerPersonNm
PTINP01072109PTIN
Phone5162140537PhoneNum
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$0FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$75,578ContriRcvdRevAndExpnssAmt
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Dividends Rev And Expnss$787DividendsRevAndExpnssAmt
Dividends Net Invst Incm$787DividendsNetInvstIncmAmt
Dividends Adj Net Incm$787DividendsAdjNetIncmAmt
Total Rev And Expnss$76,365TotalRevAndExpnssAmt
Total Net Invst Incm$787TotalNetInvstIncmAmt
Total Adj Net Incm$787TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$1,500AccountingFeesRevAndExpnssAmt
Other Prof Fees Rev And Expnss$7,315OtherProfFeesRevAndExpnssAmt
Other Expenses Rev And Expnss$7,430OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$16,245TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$25,166ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$25,166ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$41,411TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$25,166TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$34,954ExcessRevenueOverExpensesAmt
Net Investment Income$787NetInvestmentIncomeAmt
Adjusted Net Income$787AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$27,052CashBOYAmt
Cash EOY$72,398CashEOYAmt
Total Assets BOY$27,052TotalAssetsBOYAmt
Total Assets EOY$72,398TotalAssetsEOYAmt
Total Assets EOYFMV$0TotalAssetsEOYFMVAmt
Loans From Officers BOY$7,592LoansFromOfficersBOYAmt
Loans From Officers EOY$17,984LoansFromOfficersEOYAmt
Total Liabilities BOY$7,592TotalLiabilitiesBOYAmt
Total Liabilities EOY$17,984TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$19,460NoDonorRstrNetAssestsBOYAmt
Tot Net Ast Or Fund Balances BOY$19,460TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$54,414TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$27,052TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$72,398TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$19,460TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$34,954ExcessRevenueOverExpensesAmt
Subtotal$54,414SubtotalAmt
Tot Net Ast Or Fund Balances EOY$54,414TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$16InvestmentIncomeExciseTaxAmt
Subtotal$16SubtotalAmt
Tax Based On Investment Income$16TaxBasedOnInvestmentIncomeAmt
Tax Due$16TaxDueAmt

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 ContributorsYes (true)NewSubstantialContributorsInd
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 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 (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$0Expenses1Amt

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$16TaxBasedOnInvestmentIncomeAmt
Total Tax$16TotalTaxAmt
Distributable Before Adj$16DistributableBeforeAdjAmt
Distributable Before Ded$16DistributableBeforeDedAmt
Distributable As Adjusted$0DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$25,166ExpensesAndContributionsAmt
Qualifying Distributions$25,166QualifyingDistributionsAmt
Adjusted Qualifying Distri$25,166AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

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

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 (21 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmtAddress Line1RecipientForeignAddress/AddressLine1TxtCityRecipientForeignAddress/CityNmCountryRecipientForeignAddress/CountryCd
Institute for Dayanim
2048 E 17th StreetBrooklynNY11229NonePCHalacha education$500
Heritage House
NonePCTo connect Jewish people with Judaism and Israel$650JerusalemJerusalemIS
PEF Israel Endoment Funds
630 3rd AvenueNew YorkNY10017NonePCFor assistance to indigent families$400
Yagdil Torah
17100 West Ten Mile RoadSouthfieldMI48075NonePCSupport of Torah study in Israel$2,000
AFOPEY
PO Box 181487Cleveland HeightsOH44118NonePCFor assistance to indigent familes$2,000
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
AfO Arevim
33 Regina RoadMonseyNY10952NonePCEducation - early intervention$600
American Friends of Feurstein Insti
315 Central Park WestNew YorkNY10025NonePCSupport of the Feurstein Institute$500
BeLev Echad
84 Adams StreetLakewoodNJ08701NonePCSupport of Torah education in Israel$400
Chabad Deerfiled
1874 West Hillsboro BlvdDeerfield BeachFL33442NonePCSupport of programs$200
Chai Lifeline
151 West 30th StreetNew YorkNY10001NonePCPrograms for children with life threatening diseases$100
Congregation Ramat Shlomo
10 Butell AvenueLakewoodNJ08701NonePCReligious services$3,500
Efrat
1274 49th StreetBrooklynNY11219NonePCSupport for women in need$250
Friends of Asor Fund
99 Washington AvenueAlbanyNY12210NonePCCharitable$2,700
Friends of Mosdos Goor
3611 14th AvenueBrooklynNY11218NonePCEducational and Charitable$500
Goldberg Charity Fund
112 Rosebank StreetLakewoodNJ08701NonePCSupport of indigent people$1,000
Jewish Center for Science
PCScientific education$300IsraelIsraelIS
Young Israel Deerfield
202 Century BoulevardDeerfield BeachFL33442NonePCReligous Services$560
Zichron Menachem
50 West 47th StreetNew YorkNY10036NonePCSupport for families with children suffering from cancer$100
Other Miscellanous
NoneCharitable contributions to needy$4,406IsraelIsraelIS
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$25,166TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$787RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$787RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$787TotalIncomeProducingActyAmt

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)
CategoryAccounting FeesCategoryTxt
Amt$1,500Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (7 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt
Cleaning$900
Computers$1,130
Office Expenses$2,700
Phone and Internet$1,100
Postage$600
Repairs$350
Utilities$650

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail (2 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmtAdjusted Net IncomeAdjustedNetIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
Legal Fees$115$0$0$0
Management$7,200$0$0$0

Substantial Contributors Sch SubstantialContributorsSch

Substantial Contributor Detail SubstantialContributorDetail

FieldValueIRS element (for citing)
PersonMichael KaufmanPersonNm

US Address USAddress

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

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