THE D&L FOUNDATION: Form 990PF, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
THE D&L FOUNDATION (EIN 04-6827787)
Tax period
2019-01-01 to 2019-12-31
Filed
2020-11-12
IRS object ID
202013179349102516
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)
Return2020-11-12T14:15:02-06:00ReturnTs
Tax Period End2019-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN042701070PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1S&G LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11671 WORCESTER RD STE 303AddressLine1Txt
CityFRAMINGHAMCityNm
State AbbreviationMAStateAbbreviationCd
ZIP017015400ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2019-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN046827787EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1D&L FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlD&LFBusinessNameControlTxt
Phone6178647634PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1140 BRATTLE STREETAddressLine1Txt
CityCAMBRIDGECityNm
State AbbreviationMAStateAbbreviationCd
ZIP02138ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonBENJAMIN ZANDERPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone6174918515PhoneNum
Signature2020-11-12SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCURTIS A FELDMAN CPAPreparerPersonNm
PTINP00005914PTIN
Phone5088752552PhoneNum
Preparation2020-11-12PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address64.88.174.3IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-11-12IPDt
IP Tm14:15:02IPTm
IP TimezoneCSIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id4E6E07097E633855A601D0ECE95E8B83160E7274AtSubmissionCreationDeviceId
At Submission Filing Device IdA2A94C9AAEC0ECFD5673BF0EA7CE667ED6EED6F2AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2021-04-22 16:20:28ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$60,469FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Total Rev And Expnss$0TotalRevAndExpnssAmt
Total Net Invst Incm$0TotalNetInvstIncmAmt
Legal Fees Rev And Expnss$4,860LegalFeesRevAndExpnssAmt
Accounting Fees Rev And Expnss$1,370AccountingFeesRevAndExpnssAmt
Other Expenses Rev And Expnss$786OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$7,016TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$3,500ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$3,500ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$10,516TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$3,500TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$10,516ExcessRevenueOverExpensesAmt
Net Investment Income$0NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$69,615SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$60,469SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$60,469SavAndTempCashInvstEOYFMVAmt
Total Assets BOY$69,615TotalAssetsBOYAmt
Total Assets EOY$60,469TotalAssetsEOYAmt
Total Assets EOYFMV$60,469TotalAssetsEOYFMVAmt
Other Liabilities BOY$15,410OtherLiabilitiesBOYAmt
Other Liabilities EOY$16,780OtherLiabilitiesEOYAmt
Total Liabilities BOY$15,410TotalLiabilitiesBOYAmt
Total Liabilities EOY$16,780TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$54,205NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$43,689NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$54,205TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$43,689TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$69,615TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$60,469TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$54,205TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$10,516ExcessRevenueOverExpensesAmt
Subtotal$43,689SubtotalAmt
Tot Net Ast Or Fund Balances EOY$43,689TotNetAstOrFundBalancesEOYAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxfalseLiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$242,435AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$66,387NetVlNoncharitableAssetsYr1Amt
Distribution Yr13.651844DistributionYr1Rt
Adjusted Qlfy Distri Yr2$214,867AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2$41,811NetVlNoncharitableAssetsYr2Amt
Distribution Yr25.139006DistributionYr2Rt
Adjusted Qlfy Distri Yr3$271,681AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3$37,521NetVlNoncharitableAssetsYr3Amt
Distribution Yr37.240772DistributionYr3Rt
Adjusted Qlfy Distri Yr4$146,346AdjustedQlfyDistriYr4Amt
Net Vl Noncharitable Assets Yr4$25,511NetVlNoncharitableAssetsYr4Amt
Distribution Yr45.736584DistributionYr4Rt
Adjusted Qlfy Distri Yr5$32,107AdjustedQlfyDistriYr5Amt
Net Vl Noncharitable Assets Yr5$15,674NetVlNoncharitableAssetsYr5Amt
Distribution Yr52.048424DistributionYr5Rt
Total Distribution23.816630TotalDistributionRt
Average Distribution4.763326AverageDistributionRt
Net Vl Noncharitable Assets$0NetVlNoncharitableAssetsAmt
Adj Nonchrtbl Net Invst Incm Pct$0AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$3,500QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Domestic Org Meeting Sect4940eYes (X)DomesticOrgMeetingSect4940eInd
Investment Income Excise Tax$0InvestmentIncomeExciseTaxAmt

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
Form990 PF Filed With Atty GenfalseForm990PFFiledWithAttyGenInd
Private Operating FoundationYes (true)PrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressNAWebsiteAddressTxt
Individual With BooksBENJAMIN ZANDERIndividualWithBooksNm
Phone6178647634PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1140 BRATTLE STREETAddressLine1Txt
CityCAMBRIDGECityNm
State AbbreviationMAStateAbbreviationCd
ZIP02138ZIPCd
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
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

FieldValueIRS element (for citing)
PersonBENJAMIN ZANDERPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1140 BRATTLE STREETAddressLine1Txt
CityCAMBRIDGECityNm
State AbbreviationMAStateAbbreviationCd
ZIP02138ZIPCd
FieldValueIRS element (for citing)
TitlePRESIDENTTitleTxt
Average Hrs Per Wk Devoted To Pos000.00AverageHrsPerWkDevotedToPosRt
Compensation$0CompensationAmt
Employee Benefit Program$0EmployeeBenefitProgramAmt
Expense Account Other Allwnc$0ExpenseAccountOtherAllwncAmt
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)
Description1MUSICIAN SUPPORTDescription1Txt
Expenses1$3,500Expenses1Amt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt

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
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)
Sect4942j3j5 Fndtn And Frgn OrgYes (X)Sect4942j3j5FndtnAndFrgnOrgInd

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$3,500ExpensesAndContributionsAmt
Qualifying Distributions$3,500QualifyingDistributionsAmt
Adjusted Qualifying Distri$3,500AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Qualifying Distributions$3,500QualifyingDistributionsAmt
Remaining Distri From Corpus$3,500RemainingDistriFromCorpusAmt
Total Corpus$3,500TotalCorpusAmt

Private Operating Foundations PrivateOperatingFoundationsGrp

FieldValueIRS element (for citing)
Section4942j3Yes (X)Section4942j3Ind

Lessor Adj Net Incm Min Invst Ret LessorAdjNetIncmMinInvstRetGrp

FieldValueIRS element (for citing)
Current Year$0CurrentYearAmt
Year3$25Year3Amt
Total$25TotalAmt

Pct85 Lessor Adj Incm Or Min Ret Pct85LessorAdjIncmOrMinRetGrp

FieldValueIRS element (for citing)
Year3$21Year3Amt
Total$21TotalAmt

Qualifying Distributions QualifyingDistributionsGrp

FieldValueIRS element (for citing)
Current Year$3,500CurrentYearAmt
Year1$242,435Year1Amt
Year2$214,867Year2Amt
Year3$271,681Year3Amt
Total$732,483TotalAmt

Qualifying Distri Made Drt QualifyingDistriMadeDrtGrp

FieldValueIRS element (for citing)
Current Year$3,500CurrentYearAmt
Year1$242,435Year1Amt
Year2$214,867Year2Amt
Year3$271,681Year3Amt
Total$732,483TotalAmt

Two Thirds Minimum Invst Ret TwoThirdsMinimumInvstRetGrp

FieldValueIRS element (for citing)
Year1$2,213Year1Amt
Year2$1,394Year2Amt
Year3$1,251Year3Amt
Total$4,858TotalAmt

Supplementary Information SupplementaryInformationGrp

Application Submission Info ApplicationSubmissionInfoGrp

FieldValueIRS element (for citing)
Recipient PersonBENJAMIN ZANDERRecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line1140 BRATTLE STREETAddressLine1Txt
CityCAMBRIDGECityNm
State AbbreviationMAStateAbbreviationCd
ZIP02138ZIPCd
FieldValueIRS element (for citing)
Recipient Phone6174918515RecipientPhoneNum
Recipient Email AddressBZ@BENJAMINZANDER.COMRecipientEmailAddressTxt
Form And Info And MaterialsINITIAL REQUEST IN EMAIL OR LETTER FORMAT INCLUDING PURPOSE OF FUNDS AND AMOUNT REQUESTED. FURTHER INVESTIGATION OF CAUSE IF DEEMED APPROPRIATE.FormAndInfoAndMaterialsTxt
Submission DeadlinesNONESubmissionDeadlinesTxt
Restrictions On AwardsNONERestrictionsOnAwardsTxt

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (3 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmtAddress Line2RecipientUSAddress/AddressLine2Txt
ELIAS MEDINA BREWSTER
38 ST STEPHEN STREETBOSTONMA02115MUSICIAN SUPPORT$500
BEN JONES
1 ALLEGHANY STREETBOSTONMA02120MUSICIAN SUPPORT$2,000UNIT 2
MARK MACHA
33 GAINSBOROUGH STREETBOSTONMA02115MUSCIAN SUPPORT$1,000ROOM 206A
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$3,500TotalGrantOrContriPdDurYrAmt

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$1,370Amt

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFeesGrp

FieldValueIRS element (for citing)
CategoryINDIRECT LEGAL FEESCategoryTxt
Legal Fees$4,860LegalFeesAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (3 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt
EXPENSES
BANK FEES$36
CONTRACT SERVICES$750

Other Liabilities Schedule OtherLiabilitiesSchedule

Other Liabilities Detail OtherLiabilitiesDetail

FieldValueIRS element (for citing)
DescLOAN FROM OFFICERDesc
BOY Book Value$15,410BOYBookValueAmt
EOY Book Value$16,780EOYBookValueAmt

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