ROSENBLUM FAMILY FOUNDATION: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
ROSENBLUM FAMILY FOUNDATION (EIN 81-4600359)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-09-25
IRS object ID
202532689349100008
Schema version
2024v5.2
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)
Return2025-09-25T08:42:47-04:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Foundation SourceBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13333 New Hyde Park Rd Ste 406AddressLine1Txt
CityNew Hyde ParkCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11042ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN814600359EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Rosenblum Family FoundationBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% Foundation SourceInCareOfNm
Business Name ControlROSEBusinessNameControlTxt
Phone8008391754PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1Foundation Source 501 Silverside RdAddressLine1Txt
CityWilmingtonCityNm
State AbbreviationDEStateAbbreviationCd
ZIP198091377ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRussell RosenblumPersonNm
Person TitlePresidentPersonTitleTxt
Phone8008391754PhoneNum
Signature2025-09-22SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJeffrey D HaskellPreparerPersonNm
PTINP01345770PTIN
Phone8008391754PhoneNum
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$715,441FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$250,000ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$423InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$423InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss$3,674DividendsRevAndExpnssAmt
Dividends Net Invst Incm$3,674DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$79,576NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$167,954GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$101,182CapGainNetIncmNetInvstIncmAmt
Other Income Rev And Expnss$1,050OtherIncomeRevAndExpnssAmt
Other Income Net Invst Incm$298OtherIncomeNetInvstIncmAmt
Total Rev And Expnss$334,723TotalRevAndExpnssAmt
Total Net Invst Incm$105,577TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$0CompOfcrDirTrstRevAndExpnssAmt
Taxes Rev And Expnss$2,300TaxesRevAndExpnssAmt
Other Expenses Rev And Expnss$9,027OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$100OtherExpensesNetInvstIncmAmt
Other Expenses Dsbrs Chrtbl$8,506OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$11,327TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$100TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$8,506TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$374,511ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$374,511ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$385,838TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$100TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$383,017TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$51,115ExcessRevenueOverExpensesAmt
Net Investment Income$105,477NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$226,824SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$266,833SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$266,833SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY$281,374CorporateStockBOYAmt
Corporate Stock EOY$192,996CorporateStockEOYAmt
Corporate Stock EOYFMV$399,633CorporateStockEOYFMVAmt
Other Investments BOY$2,753OtherInvestmentsBOYAmt
Other Investments EOY$7OtherInvestmentsEOYAmt
Other Investments EOYFMV$48,975OtherInvestmentsEOYFMVAmt
Total Assets BOY$510,951TotalAssetsBOYAmt
Total Assets EOY$459,836TotalAssetsEOYAmt
Total Assets EOYFMV$715,441TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Retained Earning BOY$510,951RetainedEarningBOYAmt
Retained Earning EOY$459,836RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$510,951TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$459,836TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$510,951TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$459,836TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$510,951TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$51,115ExcessRevenueOverExpensesAmt
Subtotal$459,836SubtotalAmt
Tot Net Ast Or Fund Balances EOY$459,836TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (2 entries)

PropertyPropertyDescGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
Publicly-traded Securities$167,954$66,773$101,181$101,181
Passthrough K1 Capital Gain/(Loss)$1
FieldValueIRS element (for citing)
Capital Gain Net Income$101,182CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$1,466InvestmentIncomeExciseTaxAmt
Subtotal$1,466SubtotalAmt
Tax Based On Investment Income$1,466TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$20EstimatedPlusOvpmtIncmTxAmt
Exempt Frgn Org Tax Wthld At Srce$0ExemptFrgnOrgTaxWthldAtSrceAmt
Extsn Request Income Tax Paid$1,500ExtsnRequestIncomeTaxPaidAmt
Total Payments And Credits$1,520TotalPaymentsAndCreditsAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Es Penalty$0EsPenaltyAmt
Overpayment$54OverpaymentAmt
Applied To ES Tax$54AppliedToESTaxAmt

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 EtcYes (true)OrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateDEOrgReportOrRegisterStateCd
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

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1Foundation SourceBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8008391754PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1501 Silverside Road Suite 123AddressLine1Txt
CityWilmingtonCityNm
State AbbreviationDEStateAbbreviationCd
ZIP198091377ZIPCd
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
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

FieldValueIRS element (for citing)
PersonRussell RosenblumPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1Foundation Source 501 Silverside RdAddressLine1Txt
CityWilmingtonCityNm
State AbbreviationDEStateAbbreviationCd
ZIP198091377ZIPCd
FieldValueIRS element (for citing)
TitleDir, Pres, Sec, TreasTitleTxt
Average Hrs Per Wk Devoted To Pos1.0AverageHrsPerWkDevotedToPosRt
Compensation$0CompensationAmt
Employee Benefit Program$0EmployeeBenefitProgramAmt
Expense Account Other Allwnc$0ExpenseAccountOtherAllwncAmt
FieldValueIRS element (for citing)
Summary Of Direct Chrtbl ActySummaryOfDirectChrtblActyGrp
Sum Of Program Related InvstSumOfProgramRelatedInvstGrp

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$438,498AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$196,919AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$635,417TotalFMVOfUnusedAssetsAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$635,417AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$9,531CashDeemedCharitableAmt
Net Vl Noncharitable Assets$625,886NetVlNoncharitableAssetsAmt
Minimum Investment Return$31,294MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$31,294MinimumInvestmentReturnAmt
Tax Based On Investment Income$1,466TaxBasedOnInvestmentIncomeAmt
Total Tax$1,466TotalTaxAmt
Distributable Before Adj$29,828DistributableBeforeAdjAmt
Distributable Before Ded$29,828DistributableBeforeDedAmt
Distributable As Adjusted$29,828DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$383,017ExpensesAndContributionsAmt
Program Related Invst Total$0ProgramRelatedInvstTotalAmt
Charitable Assets Acquis Paid$0CharitableAssetsAcquisPaidAmt
Set Aside Suitability Test$0SetAsideSuitabilityTestAmt
Set Aside Cash Distri Test$0SetAsideCashDistriTestAmt
Qualifying Distributions$383,017QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$29,828DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$85,463ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$84,914ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$83,870ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$115,569ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$115,501ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$485,317TotalExcessDistributionCyovAmt
Qualifying Distributions$383,017QualifyingDistributionsAmt
Applied To Current Year$29,828AppliedToCurrentYearAmt
Remaining Distri From Corpus$353,189RemainingDistriFromCorpusAmt
Total Corpus$838,506TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$85,463ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$753,043ExcessDistriCyovToNextYrAmt
Excess From Year4$84,914ExcessFromYear4Amt
Excess From Year3$83,870ExcessFromYear3Amt
Excess From Year2$115,569ExcessFromYear2Amt
Excess From Year1$115,501ExcessFromYear1Amt
Excess From Current Year$353,189ExcessFromCurrentYearAmt
FieldValueIRS element (for citing)
Private Operating FoundationsPrivateOperatingFoundationsGrp

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerRussell RosenblumContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (15 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
AMERICAN CANCER SOCIETY INC
PO BOX 6704HAGERSTOWNMD21741N/APCCharitable Event$1,250
COMMUNITIES IN SCHOOLS OF NEVADA
2080 E FLAMINGO RD STE 225LAS VEGASNV89119N/APCGeneral & Unrestricted$1,000
FRIENDSHIP CIRCLE LAS VEGAS
1261 ARVILLE STLAS VEGASNV89102N/APCCharitable Event$2,500
GAY AND LESBIAN COMMUNITY CENTER OF SOUTHERN NEVAD
401 S MARYLAND PKWYLAS VEGASNV89101N/APCGeneral & Unrestricted$12,000
GAY AND LESBIAN COMMUNITY CENTER OF SOUTHERN NEVAD
401 S MARYLAND PKWYLAS VEGASNV89101N/APCGeneral & Unrestricted - See General Explanation$3,798
GIRL SCOUTS OF SOUTHERN NEVADA INC
2941 HARRIS AVELAS VEGASNV89101N/APCCharitable Event$2,500
GIVING TO KIDS
10652 LAGO CANTINI STLAS VEGASNV89141N/APCGeneral & Unrestricted$4,500
JEWISH FEDERATION OF LAS VEGAS
8861 W SAHARA AVE 120LAS VEGASNV89117N/APCCharitable Event$1,800
JUNIOR ACHIEVEMENT OF SOUTHERN NEVADA
4440 E TROPICANA AVE ALAS VEGASNV89121N/APCCapital Campaign$300,000
SAFE HAVEN WILDLIFE SANCTUARY
PO BOX 184IMLAYNV89418N/APCGeneral & Unrestricted$860
SAFE HAVEN WILDLIFE SANCTUARY
PO BOX 184IMLAYNV89418N/APCGeneral & Unrestricted - See General Explanation$1,303
SPRINGS PRESERVE FOUNDATION
333 S VALLEY VIEW BLVDLAS VEGASNV89107N/APCCharitable Event$7,500
ST JUDE CHILDRENS RESEARCH HOSPITAL INC
501 ST JUDE PLMEMPHISTN38105N/APCCharitable Event$15,000
THE LEUKEMIA AND LYMPHOMA SOCIETY
3877 7TH STPHOENIXAZ85014N/APCGeneral & Unrestricted$500
UNIVERSITY OF SOUTHERN CALIFORNIA
3551 TROUSDALE PKWY ADM 160LOS ANGELESCA90089N/APCSupport cancer research in the Gill laboratory by contributing to the USC Urology Chairman fund$20,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$374,511TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

FieldValueIRS element (for citing)
Fees Contracts From Govt AgFeesContractsFromGovtAgGrp
Membership Dues And AssmntMembershipDuesAndAssmntGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$423ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$3,674ExclusionAmt
FieldValueIRS element (for citing)
Net Rntl Incm Re Debt Fincd PropNetRntlIncmReDebtFincdPropGrp
Net Rntl Incm Re Not Debt Fincd PropNetRntlIncmReNotDebtFincdProp
Net Rental Income Personal PropNetRentalIncomePersonalPropGrp
Other Investment IncomeOtherInvestmentIncomeGrp

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion$79,576ExclusionAmt
FieldValueIRS element (for citing)
Net Income Loss From Special EvtNetIncomeLossFromSpecialEvtGrp
Gross Profit Loss Sls Of InvntryGrossProfitLossSlsOfInvntryGrp

Other Revenue Described OtherRevenueDescribedGrp (2 entries)

DescDescBusinessBusinessCdUnrelated Business Taxbl IncmUnrelatedBusinessTaxblIncmAmtExclusionExclusionCdExclusionExclusionAmt
K-1 Inc/Loss525990$61814$298
Federal Tax Refund01$134

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Unrelated Business Taxbl Incm$618UnrelatedBusinessTaxblIncmAmt
Exclusion$84,105ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$84,723TotalIncomeProducingActyAmt

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

Schedule B IRS990ScheduleB

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
General RuleYes (X)GeneralRuleInd

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
Contributor1ContributorNum
Contributor PersonRussell RosenblumContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line115 Echo Peak LaneAddressLine1Txt
CityLas VegasCityNm
State AbbreviationNVStateAbbreviationCd
ZIP89135ZIPCd
FieldValueIRS element (for citing)
Total Contributions$250,000TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Depreciation Schedule DepreciationSchedule

General Explanation Attachment GeneralExplanationAttachment

General Explanation GeneralExplanationGrp (2 entries)

IdentifierIdentifierTxtForm And Line ReferenceFormAndLineReferenceDescMedium ExplanationMediumExplanationTxt
Form 990-PFForm 990-PFOne or more partnerships have provided a Schedule K-3 for the tax year in which they have checked one or more of the boxes in Part I but not provided sufficient back-up information to allow the Foundation to verify why such boxes were checked or the extent to which the checking of such boxes affects any item on this return. The Foundation has prepared this return to the best of its ability and without any foreign filings for such partnerships based on the information provided to it by these partnerships and on the basis of having received no information to the contrary. Any missing or incomplete information is due to the Foundation's inability to obtain such information and is not a willful attempt to withhold such information.
IN-KIND GRANTSPART I LINE 25 AND PART XIV LINE 3ADISTRIBUTIONS OF PROPERTY VALUE AT FAIR MARKET VALUE AT DATE OF DISTRIBUTION METHOD FOR DETERMINING VALUE OF DONATED ITEMS: PURCHASE PRICE TOTAL FAIR MARKET VALUE OF PROPERTY: $5,101 TOTAL BOOK VALUE OF PROPERTY: $5,101 TOTAL CASH PORTION OF GRANTS: $0 TOTAL AMOUNT OF GRANTS: $5,101 FORM 990-PF, PART III, LINE 3 - OTHER INCREASES/DECREASES: $ 0 DETAILS OF ITEMS GRANTED: DESCRIPTION OF PROPERTY: Art Supplies UNITS: 10 DATE OF DISTRIBUTION: 6/13/2024 GRANT RECIPIENT: Gay and Lesbian Community Center of Southern Nevada Inc FMV OF PROPERTY: $1,341 BOOK VALUE OF PROPERTY: $1,341 CASH PORTION OF GRANT: TOTAL AMOUNT OF GRANT: $1,341 DESCRIPTION OF PROPERTY: Big Ball UNITS: 1 DATE OF DISTRIBUTION: 9/9/2024 GRANT RECIPIENT: Safe Haven Wildlife Sanctuary FMV OF PROPERTY: $866 BOOK VALUE OF PROPERTY: $866 CASH PORTION OF GRANT: TOTAL AMOUNT OF GRANT: $866 DESCRIPTION OF PROPERTY: Moss Panels UNITS: 3 DATE OF DISTRIBUTION: 6/10/2024 GRANT RECIPIENT: Gay and Lesbian Community Center of Southern Nevada Inc FMV OF PROPERTY: $314 BOOK VALUE OF PROPERTY: $314 CASH PORTION OF GRANT: TOTAL AMOUNT OF GRANT: $314 DESCRIPTION OF PROPERTY: Canvas Frame UNITS: 1 DATE OF DISTRIBUTION: 6/21/2024 GRANT RECIPIENT: Gay and Lesbian Community Center of Southern Nevada Inc FMV OF PROPERTY: $379 BOOK VALUE OF PROPERTY: $379 CASH PORTION OF GRANT: TOTAL AMOUNT OF GRANT: $379 DESCRIPTION OF PROPERTY: Moss Panels UNITS: 3 DATE OF DISTRIBUTION: 6/24/2024 GRANT RECIPIENT: Gay and Lesbian Community Center of Southern Nevada Inc FMV OF PROPERTY: $322 BOOK VALUE OF PROPERTY: $322 CASH PORTION OF GRANT: TOTAL AMOUNT OF GRANT: $322 DESCRIPTION OF PROPERTY: Canvas Frames UNITS: 2 DATE OF DISTRIBUTION: 6/25/2024 GRANT RECIPIENT: Gay and Lesbian Community Center of Southern Nevada Inc FMV OF PROPERTY: $82 BOOK VALUE OF PROPERTY: $82 CASH PORTION OF GRANT: TOTAL AMOUNT OF GRANT: $82 DESCRIPTION OF PROPERTY: Plant Pots, Push Pins, Surface Protectors, Paint Cans, Corkboard UNITS: 514 DATE OF DISTRIBUTION: 7/15/2024 GRANT RECIPIENT: Gay and Lesbian Community Center of Southern Nevada Inc FMV OF PROPERTY: $192 BOOK VALUE OF PROPERTY: $192 CASH PORTION OF GRANT: TOTAL AMOUNT OF GRANT: $192 DESCRIPTION OF PROPERTY: Fire Guards UNITS: 5 DATE OF DISTRIBUTION: 9/3/2024 GRANT RECIPIENT: Gay and Lesbian Community Center of Southern Nevada Inc FMV OF PROPERTY: $87 BOOK VALUE OF PROPERTY: $87 CASH PORTION OF GRANT: TOTAL AMOUNT OF GRANT: $87 DESCRIPTION OF PROPERTY: Countertop Bracket UNITS: 1 DATE OF DISTRIBUTION: 10/1/2024 GRANT RECIPIENT: Gay and Lesbian Community Center of Southern Nevada Inc FMV OF PROPERTY: $78 BOOK VALUE OF PROPERTY: $78 CASH PORTION OF GRANT: TOTAL AMOUNT OF GRANT: $78 DESCRIPTION OF PROPERTY: Countertops UNITS: 2 DATE OF DISTRIBUTION: 10/3/2024 GRANT RECIPIENT: Gay and Lesbian Community Center of Southern Nevada Inc FMV OF PROPERTY: $583 BOOK VALUE OF PROPERTY: $583 CASH PORTION OF GRANT: TOTAL AMOUNT OF GRANT: $583 DESCRIPTION OF PROPERTY: Lightbulbs UNITS: 3 DATE OF DISTRIBUTION: 10/4/2024 GRANT RECIPIENT: Gay and Lesbian Community Center of Southern Nevada Inc FMV OF PROPERTY: $70 BOOK VALUE OF PROPERTY: $70 CASH PORTION OF GRANT: TOTAL AMOUNT OF GRANT: $70 DESCRIPTION OF PROPERTY: Art Canvases UNITS: 2 DATE OF DISTRIBUTION: 11/18/2024 GRANT RECIPIENT: Gay and Lesbian Community Center of Southern Nevada Inc FMV OF PROPERTY: $216 BOOK VALUE OF PROPERTY: $216 CASH PORTION OF GRANT: TOTAL AMOUNT OF GRANT: $216 DESCRIPTION OF PROPERTY: Frosted glass window film UNITS: 1 DATE OF DISTRIBUTION: 12/2/2024 GRANT RECIPIENT: Gay and Lesbian Community Center of Southern Nevada Inc FMV OF PROPERTY: $21 BOOK VALUE OF PROPERTY: $21 CASH PORTION OF GRANT: TOTAL AMOUNT OF GRANT: $21 DESCRIPTION OF PROPERTY: sugar moss panel UNITS: 1 DATE OF DISTRIBUTION: 12/16/2024 GRANT RECIPIENT: Gay and Lesbian Community Center of Southern Nevada Inc FMV OF PROPERTY: $113 BOOK VALUE OF PROPERTY: $113 CASH PORTION OF GRANT: TOTAL AMOUNT OF GRANT: $113 DESCRIPTION OF PROPERTY: Decks of Cards, Keychains UNITS: 4 DATE OF DISTRIBUTION: 1/18/2024 GRANT RECIPIENT: Safe Haven Wildlife Sanctuary FMV OF PROPERTY: $42 BOOK VALUE OF PROPERTY: $42 CASH PORTION OF GRANT: TOTAL AMOUNT OF GRANT: $42 DESCRIPTION OF PROPERTY: Hats, Sunglasses, Children's Toys UNITS: 9 DATE OF DISTRIBUTION: 1/22/2024 GRANT RECIPIENT: Safe Haven Wildlife Sanctuary FMV OF PROPERTY: $111 BOOK VALUE OF PROPERTY: $111 CASH PORTION OF GRANT: TOTAL AMOUNT OF GRANT: $111 DESCRIPTION OF PROPERTY: Hats, Sunglasses, Children's Toys UNITS: 9 DATE OF DISTRIBUTION: 1/24/2024 GRANT RECIPIENT: Safe Haven Wildlife Sanctuary FMV OF PROPERTY: $275 BOOK VALUE OF PROPERTY: $275 CASH PORTION OF GRANT: TOTAL AMOUNT OF GRANT: $275 DESCRIPTION OF PROPERTY: Children's Book UNITS: 1 DATE OF DISTRIBUTION: 2/22/2024 GRANT RECIPIENT: Safe Haven Wildlife Sanctuary FMV OF PROPERTY: $9 BOOK VALUE OF PROPERTY: $9 CASH PORTION OF GRANT: TOTAL AMOUNT OF GRANT: $9

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp (7 entries)

StockStockNmEOY Book ValueEOYBookValueAmtEOYFMVEOYFMVAmt
AMAZON COM$39,301$98,725
APPLE INC$23,999$77,630
BERKSHIRE HATHAWAY INC. CLASS$35,137$77,058
JOHNSON & JOHNSON$6,323$7,231
JP MORGAN CHASE$36,194$71,913
SPDR S&P 500 ETF TRUST$38,381$58,608
THE HERSHEY COMPANY$13,661$8,468

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp

FieldValueIRS element (for citing)
Category Or ItemENERGY TRANSFER LPCategoryOrItemTxt
Book Value$7BookValueAmt
EOYFMV$48,975EOYFMVAmt

Liquidation Explanation Stmt LiquidationExplanationStmt

FieldValueIRS element (for citing)
ExplanationAs explained below, the Foundation has no plans for dissolution. This statement is submitted to report the distribution of certain assets during the year. The distributions resulted in a substantial contraction of assets. The following information is submitted in accordance with Treasury Regulation Section 1.6043-3(a)(1) and the Form 990-PF instructions: During the taxable year ending December 31, 2024, the Foundation made distributions from assets from sources other than current income. Collectively, the distributions in excess of current income totaled $374,511. This amount represents 25% or more of the Foundation's net assets of $724,657 (as measured by fair market value) at the beginning of the Foundation's taxable year ending December 31, 2024. Although the Foundation technically experienced a substantial contraction, it will continue in existence and has no plans for dissolution. The Foundation made distributions of cash to the grantees listed in the attachment to Part XIV, Line 3a; each such grant was made solely for the charitable purpose specified therein.ExplanationTxt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (4 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmtNet Investment IncomeNetInvestmentIncomeAmt
Administrative Fees$8,481$8,481
Bank Charges$45$45
K-1 Exp ENERGY TRANSFER LP$476$55
State or Local Filing Fees$25$25

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmt
K-1 Inc/Loss ENERGY TRANSFER LP$916$298
Federal Tax Refund$134

Reasonable Cause Explanation ReasonableCauseExplanation

FieldValueIRS element (for citing)
ExplanationWe respectfully request that Rosenblum Family Foundation's quarterly estimated taxes for taxable year ending December 31, 2024 be treated as timely and request that the $7 penalty indicated on Form 2220 be abated because the underpayment in Q3 and Q4 was due to reasonable cause. Treasury Regulations Sec 301.6651-1(c)(1) defines reasonable by asking whether the taxpayer exercised ordinary business care and prudence. The Foundation exercised care and prudence in seeking a reputable firm knowledgeable about exempt organizations to calculate its quarterly estimates for tax period ending December 31, 2024. The firm's software correctly determined that the foundation could pay its Q3 and Q4 estimate based on prior year tax liability. However, since that liability was under $500, the software incorrectly indicated that no quarterly payment was due. As soon as the error was discovered, the foundation paid the required tax. We believe that the underpayment was due to reasonable cause and in no way due to an intentional disregard for the rules and respectfully request that no 2220 penalty be assessed.ExplanationTxt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxtAmtAmt
990-PF Extension for 2023$100
990-T Extension for 2023$2,200

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