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JUDITH & LESTER LIEBERMAN FOUNDATION A NEW JERSEY NONPROFIT: Form 990PF, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
JUDITH & LESTER LIEBERMAN FOUNDATION A NEW JERSEY NONPROFIT (EIN 22-3584229)
Tax period
2019-01-01 to 2019-12-31
Filed
2020-05-18
IRS object ID
202031399349100608
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)
Return2020-05-18T07:01:05-07:00ReturnTs
Tax Period End2019-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN222377538PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Gittelman & Company PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO Box 2369AddressLine1Txt
CityCliftonCityNm
State AbbreviationNJStateAbbreviationCd
ZIP070152369ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2019-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN223584229EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE JUDITH & LESTER LIEBERMAN FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlJUDIBusinessNameControlTxt
Phone3017607525PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1403 METZGER DRIVEAddressLine1Txt
CityWEST ORANGECityNm
State AbbreviationNJStateAbbreviationCd
ZIP07052ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJUDITH LIEBERMANPersonNm
Person TitlePresidentPersonTitleTxt
Signature2020-05-18SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMark I Gittelman CPAPreparerPersonNm
PTINP00059708PTIN
Phone9737788885PhoneNum
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$651,598FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$54InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$54InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss$2,326DividendsRevAndExpnssAmt
Dividends Net Invst Incm$2,326DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$141,568NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$175,968GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$141,568CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$143,948TotalRevAndExpnssAmt
Total Net Invst Incm$143,948TotalNetInvstIncmAmt
Taxes Rev And Expnss$3,853TaxesRevAndExpnssAmt
Other Expenses Rev And Expnss$12OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$12OtherExpensesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss$3,865TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$12TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$63,109ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$63,109ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$66,974TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$12TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$63,109TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$76,974ExcessRevenueOverExpensesAmt
Net Investment Income$143,936NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$101,434SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$214,600SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$214,600SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY$107,328CorporateStockBOYAmt
Corporate Stock EOY$72,928CorporateStockEOYAmt
Corporate Stock EOYFMV$436,998CorporateStockEOYFMVAmt
Other Assets BOY$1,792OtherAssetsBOYAmt
Total Assets BOY$210,554TotalAssetsBOYAmt
Total Assets EOY$287,528TotalAssetsEOYAmt
Total Assets EOYFMV$651,598TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Retained Earning BOY$210,554RetainedEarningBOYAmt
Retained Earning EOY$287,528RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$210,554TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$287,528TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$210,554TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$287,528TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$210,554TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$76,974ExcessRevenueOverExpensesAmt
Subtotal$287,528SubtotalAmt
Tot Net Ast Or Fund Balances EOY$287,528TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp

FieldValueIRS element (for citing)
Property625 ADOBE INCPropertyDesc
How AcquiredDHowAcquiredCd
Acquired2013-11-04AcquiredDt
Sold2019-12-31SoldDt
Gross Sales Price$175,968GrossSalesPriceAmt
Cost Or Other Basis$34,400CostOrOtherBasisAmt
Gain Or Loss$141,568GainOrLossAmt
Gains Minus Excess Or Losses$141,568GainsMinusExcessOrLossesAmt
FieldValueIRS element (for citing)
Capital Gain Net Income$141,568CapitalGainNetIncomeAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxfalseLiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$117,954AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$658,019NetVlNoncharitableAssetsYr1Amt
Distribution Yr10.17926DistributionYr1Rt
Adjusted Qlfy Distri Yr2$133,526AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2$351,148NetVlNoncharitableAssetsYr2Amt
Distribution Yr20.38026DistributionYr2Rt
Adjusted Qlfy Distri Yr3$152,137AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3$200,894NetVlNoncharitableAssetsYr3Amt
Distribution Yr30.75730DistributionYr3Rt
Adjusted Qlfy Distri Yr4$146,934AdjustedQlfyDistriYr4Amt
Net Vl Noncharitable Assets Yr4$186,454NetVlNoncharitableAssetsYr4Amt
Distribution Yr40.78804DistributionYr4Rt
Adjusted Qlfy Distri Yr5$670,712AdjustedQlfyDistriYr5Amt
Net Vl Noncharitable Assets Yr5$263,618NetVlNoncharitableAssetsYr5Amt
Distribution Yr52.54426DistributionYr5Rt
Total Distribution4.649113TotalDistributionRt
Average Distribution0.929823AverageDistributionRt
Net Vl Noncharitable Assets$638,504NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$593,696AdjNetVlNoncharitableAssetsAmt
Net Investment Income Pct$1,439NetInvestmentIncomePctAmt
Adj Nonchrtbl Net Invst Incm Pct$595,135AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$63,109QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$2,879InvestmentIncomeExciseTaxAmt
Subtotal$2,879SubtotalAmt
Tax Based On Investment Income$2,879TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$2,476EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$2,476TotalPaymentsAndCreditsAmt
Tax Due$403TaxDueAmt

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 SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateNJOrgReportOrRegisterStateCd
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 Line1JUDITH LIEBERMANBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3017607525PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1403 METZGER DRIVEAddressLine1Txt
CityWEST ORANGECityNm
State AbbreviationNJStateAbbreviationCd
ZIP07052ZIPCd
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 (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
JUDITH LIEBERMAN
403 METZGER DRIVEWEST ORANGENJ07052President0.00$0
SUSAN LIEBERMAN
4 GRACE HILL COURTTITUSVILLENJ08560Treasurer0.00$0
JANE LIEBERMAN
7200 FAIRFAX ROADBETHESDAMD20814Vice President0.00$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)
Description1THE FOUNDATION IS NOT INVOLVED IN ANY DIRECT CHARITABLE ACTIVITIES. ITS PRIMARY PURPOSE IS TO SUPPORT, BY CONTRIBUTIONS, OTHER ORGANIZATIONS EXEMPT UNDER INTERNAL REVENUE CODE SECTION 501(C)(3).Description1Txt
Expenses1$0Expenses1Amt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$507,882AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$140,345AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$648,227TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$648,227AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$9,723CashDeemedCharitableAmt
Net Vl Noncharitable Assets$638,504NetVlNoncharitableAssetsAmt
Minimum Investment Return$31,925MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$31,925MinimumInvestmentReturnAmt
Tax Based On Investment Income$2,879TaxBasedOnInvestmentIncomeAmt
Total Tax$2,879TotalTaxAmt
Distributable Before Adj$29,046DistributableBeforeAdjAmt
Distributable Before Ded$29,046DistributableBeforeDedAmt
Distributable As Adjusted$29,046DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$63,109ExpensesAndContributionsAmt
Qualifying Distributions$63,109QualifyingDistributionsAmt
Adjusted Qualifying Distri$63,109AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$29,046DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$661,721ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$139,384ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$143,887ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$117,068ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$87,528ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$1,149,588TotalExcessDistributionCyovAmt
Qualifying Distributions$63,109QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$29,046AppliedToCurrentYearAmt
Remaining Distri From Corpus$34,063RemainingDistriFromCorpusAmt
Total Corpus$1,183,651TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$661,721ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$521,930ExcessDistriCyovToNextYrAmt
Excess From Year4$139,384ExcessFromYear4Amt
Excess From Year3$143,887ExcessFromYear3Amt
Excess From Year2$117,068ExcessFromYear2Amt
Excess From Year1$87,528ExcessFromYear1Amt
Excess From Current Year$34,063ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Application Submission Info ApplicationSubmissionInfoGrp

FieldValueIRS element (for citing)
Recipient PersonJUDITH LIEBERMANRecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line1403 METZGER DRIVEAddressLine1Txt
CityWEST ORANGECityNm
State AbbreviationNJStateAbbreviationCd
ZIP07052ZIPCd
FieldValueIRS element (for citing)
Recipient Phone3017607525RecipientPhoneNum
Form And Info And MaterialsWRITTEN SPECIFYING PURPOSE OF CONTRIBUTION.FormAndInfoAndMaterialsTxt
Submission DeadlinesNONESubmissionDeadlinesTxt
Restrictions On AwardsNONERestrictionsOnAwardsTxt

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp

FieldValueIRS element (for citing)
Recipient PersonSEE ATTACHED LISTINGRecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line1VARIOUSAddressLine1Txt
CityVARIOUSCityNm
State AbbreviationNJStateAbbreviationCd
ZIP07960ZIPCd
FieldValueIRS element (for citing)
Recipient RelationshipNONERecipientRelationshipTxt
Recipient Foundation StatusN/ARecipientFoundationStatusTxt
Grant Or Contribution PurposeVARIOUSGrantOrContributionPurposeTxt
Amt$63,109Amt
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$63,109TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$54ExclusionAmt

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$2,326ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion$141,568ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$143,948ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$143,948TotalIncomeProducingActyAmt

Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp

Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp

FieldValueIRS element (for citing)
Line Number1LineNumberTxt
Relationship StatementN/ARelationshipStatementTxt

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

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

FieldValueIRS element (for citing)
DescBANK CHARGESDesc
Revenue And Expenses Per Books$12RevenueAndExpensesPerBooksAmt
Net Investment Income$12NetInvestmentIncomeAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxtAmtAmt
990 PF DUE WITH RETURN$1,377
990PF ESTIMATES$2,476

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