BETTE AND ROBERT FINE FOUNDATION INC: Form 990PF, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- BETTE AND ROBERT FINE FOUNDATION INC (EIN 20-2048735)
- Tax period
- 2019-01-01 to 2019-12-31
- Filed
- 2020-07-14
- IRS object ID
- 202001969349101835
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2020-07-14T16:20:27-05:00 | ReturnTs |
| Tax Period End | 2019-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 264122074 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COHEN HOENIGMANN & BADOLATO CPA'S PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 35 PINELAWN RD STE 201W | AddressLine1Txt |
| City | MELVILLE | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11747 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2019-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 202048735 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BETTE AND ROBERT FINE FOUNDATION | BusinessNameLine1Txt |
| Business Name Line2 | INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BETT | BusinessNameControlTxt |
| Phone | 2126200500 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 450 WEST 14TH ST 8TH FL | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10014 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PETER FINE | PersonNm |
| Person Title | DIRECT/PRES | PersonTitleTxt |
| Phone | 2126200500 | PhoneNum |
| Signature | 2020-06-23 | SignatureDt |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JOSEPH G HOENIGMANN | PreparerPersonNm |
| PTIN | P00525294 | PTIN |
| Phone | 6317531105 | PhoneNum |
| Preparation | 2020-07-14 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | 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 | $2,965 | FMVAssetsEOYAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Interest On Sav Rev And Expnss | $39 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $39 | InterestOnSavNetInvstIncmAmt |
| Interest On Savings Adj Net Incm | $39 | InterestOnSavingsAdjNetIncmAmt |
| Total Rev And Expnss | $39 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $39 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $39 | TotalAdjNetIncmAmt |
| Accounting Fees Rev And Expnss | $1,500 | AccountingFeesRevAndExpnssAmt |
| Other Expenses Rev And Expnss | $25 | OtherExpensesRevAndExpnssAmt |
| Tot Opr Expenses Rev And Expnss | $1,525 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $0 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $0 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $1,525 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $0 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$1,486 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $39 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $39 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $359 | CashBOYAmt |
| Cash EOY | $333 | CashEOYAmt |
| Cash EOYFMV | $334 | CashEOYFMVAmt |
| Sav And Temp Cash Invst BOY | $4,092 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $2,631 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $2,631 | SavAndTempCashInvstEOYFMVAmt |
| Total Assets BOY | $4,451 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,964 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $2,965 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Retained Earning BOY | $4,451 | RetainedEarningBOYAmt |
| Retained Earning EOY | $2,964 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $4,451 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $2,964 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $4,451 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $2,964 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $4,451 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$1,486 | ExcessRevenueOverExpensesAmt |
| Subtotal | $2,965 | SubtotalAmt |
| Other Decreases | $1 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $2,964 | TotNetAstOrFundBalancesEOYAmt |
Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable Section4942 Tax | false | LiableSection4942TaxInd |
| Net Vl Noncharitable Assets Yr1 | $5,290 | NetVlNoncharitableAssetsYr1Amt |
| Net Vl Noncharitable Assets Yr2 | $6,816 | NetVlNoncharitableAssetsYr2Amt |
| Adjusted Qlfy Distri Yr3 | $10,000 | AdjustedQlfyDistriYr3Amt |
| Net Vl Noncharitable Assets Yr3 | $11,663 | NetVlNoncharitableAssetsYr3Amt |
| Distribution Yr3 | 0.857412 | DistributionYr3Rt |
| Net Vl Noncharitable Assets Yr4 | $20,538 | NetVlNoncharitableAssetsYr4Amt |
| Adjusted Qlfy Distri Yr5 | $25,000 | AdjustedQlfyDistriYr5Amt |
| Net Vl Noncharitable Assets Yr5 | $33,516 | NetVlNoncharitableAssetsYr5Amt |
| Distribution Yr5 | 0.745912 | DistributionYr5Rt |
| Total Distribution | 1.603324 | TotalDistributionRt |
| Average Distribution | 0.801662 | AverageDistributionRt |
| Net Vl Noncharitable Assets | $4,152 | NetVlNoncharitableAssetsAmt |
| Adj Net Vl Noncharitable Assets | $3,329 | AdjNetVlNoncharitableAssetsAmt |
| Adj Nonchrtbl Net Invst Incm Pct | $3,329 | AdjNonchrtblNetInvstIncmPctAmt |
| Qualifying Distributions | $0 | QualifyingDistributionsAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $1 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $1 | SubtotalAmt |
| Tax Based On Investment Income | $1 | TaxBasedOnInvestmentIncomeAmt |
| Tax Due | $1 | TaxDueAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | false | LegislativePoliticalActyInd |
| More Than100 Spent | false | MoreThan100SpentInd |
| Form1120 POL Filed | false | Form1120POLFiledInd |
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (true) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | false | AtLeast5000InAssetsInd |
| Org Report Or Register State | NY | OrgReportOrRegisterStateCd |
| Private Operating Foundation | false | PrivateOperatingFoundationInd |
| New Substantial Contributors | false | NewSubstantialContributorsInd |
| Own Controlled Entity | false | OwnControlledEntityInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (true) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
| Individual With Books | PETER FINE | IndividualWithBooksNm |
| Phone | 2126200500 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 450 W 14TH ST | AddressLine1Txt |
| Address Line2 | 8TH FL | AddressLine2Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10014 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | false | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | false | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | false | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | false | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | false | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | false | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | false | PaymentToGovernmentOfficialInd |
| Undistributed Income PY | false | UndistributedIncomePYInd |
| Business Holdings | false | BusinessHoldingsInd |
| Jeopardy Investments | false | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | false | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | false | InfluenceLegislationInd |
| Influence Election | false | InfluenceElectionInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Noncharitable Purpose | false | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 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 |
|---|---|---|---|---|---|---|---|---|
| PETER FINE | ||||||||
| 450 W 14TH ST | NEW YORK | NY | 10014 | DIRECT/PRES | 000.00 | $0 | $0 | $0 |
| BRUCE FINE | ||||||||
| 450 W 14TH ST | NEW YORK | NY | 10014 | DIRECTOR/VP | 000.00 | $0 | $0 | $0 |
| BETTE FINE | ||||||||
| 185 WEST END AVE | NEW YORK | NY | 10023 | DIR/SEC/TREA | 000.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | N/A | Description1Txt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $0 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $4,215 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $4,215 | TotalFMVOfUnusedAssetsAmt |
| Adjusted Total FMV Of Unused Ast | $4,215 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $63 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $4,152 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $208 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $208 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $1 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $1 | TotalTaxAmt |
| Distributable Before Adj | $207 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $207 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $207 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $0 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $0 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $207 | DistributableAsAdjustedAmt |
| Excess Distribution Cyov Yr5 | $23,331 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr3 | $9,419 | ExcessDistributionCyovYr3Amt |
| Total Excess Distribution Cyov | $32,750 | TotalExcessDistributionCyovAmt |
| Excess Distri Cyov App CY Corpus | $207 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $207 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $32,543 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov From Yr5 | $23,124 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $9,419 | ExcessDistriCyovToNextYrAmt |
| Excess From Year3 | $9,419 | ExcessFromYear3Amt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | PETER FINE | ContributingManagerNm |
Application Submission Info ApplicationSubmissionInfoGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person | PETER FINE | RecipientPersonNm |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 450 W 14TH ST | AddressLine1Txt |
| Address Line2 | 8TH FL | AddressLine2Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10014 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Phone | 2126200500 | RecipientPhoneNum |
| Form And Info And Materials | BY LETTER | FormAndInfoAndMaterialsTxt |
| Submission Deadlines | NONE | SubmissionDeadlinesTxt |
| Restrictions On Awards | NONE | RestrictionsOnAwardsTxt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $39 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $39 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $39 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | false | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | false | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | false | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | false | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | false | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | false | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | false | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | false | RelationshipsNonchrtblEOInd |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | INDIRECT ACCOUNTING FEES | CategoryTxt |
| Amt | $1,500 | Amt |
Other Decreases Schedule OtherDecreasesSchedule
Other Decreases Detail OtherDecreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | FEDERAL INCOME TAX | Desc |
| Amt | $1 | Amt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt |
|---|---|
| EXPENSES | |
| ANNUAL FILING FEES | $25 |