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KARL AND ALICE RUPPENTHAL FOUNDATION FOR THE ARTS: Form 990PF, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
KARL AND ALICE RUPPENTHAL FOUNDATION FOR THE ARTS (EIN 68-0290059)
Tax period
2019-01-01 to 2019-12-31
Filed
2020-11-16
IRS object ID
202033219349106123
Schema version
2019v5.0
Note
A later return for the same period supersedes this one.
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)
Return2020-11-16T14:17:52-08:00ReturnTs
Tax Period End2019-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN943345366PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Bailey & Utley CPAsBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1303 West Joaquin Ave 280AddressLine1Txt
CitySan LeandroCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94577ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2019-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN680290059EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1The Karl and Alice Ruppenthal FoundationBusinessNameLine1Txt
Business Name Line2For The ArtsBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlKARLBusinessNameControlTxt
Phone5105953656PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line16166 Buena Vista AveAddressLine1Txt
CityOaklandCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94618ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSara KatzPersonNm
Person TitleRepresentativePersonTitleTxt
Signature2020-11-16SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonAlicia M UtleyPreparerPersonNm
PTINP01074236PTIN
Phone5106141895PhoneNum
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$0FMVAssetsEOYAmt
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$8,734InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$8,734InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$8,734InterestOnSavingsAdjNetIncmAmt
Dividends Rev And Expnss$27,536DividendsRevAndExpnssAmt
Dividends Net Invst Incm$27,536DividendsNetInvstIncmAmt
Dividends Adj Net Incm$27,536DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss$30,000NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$30,000GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$30,000CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$66,270TotalRevAndExpnssAmt
Total Net Invst Incm$66,270TotalNetInvstIncmAmt
Total Adj Net Incm$36,270TotalAdjNetIncmAmt
Tot Opr Expenses Rev And Expnss$0TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$0ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$0ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$0TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$0TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$66,270ExcessRevenueOverExpensesAmt
Net Investment Income$66,270NetInvestmentIncomeAmt
Adjusted Net Income$36,270AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$106,017CashBOYAmt
Cash EOY$172,287CashEOYAmt
US Government Obligations BOY$20,980USGovernmentObligationsBOYAmt
US Government Obligations EOY$20,980USGovernmentObligationsEOYAmt
Corporate Stock BOY$374,044CorporateStockBOYAmt
Corporate Stock EOY$374,044CorporateStockEOYAmt
Other Investments BOY$431,434OtherInvestmentsBOYAmt
Other Investments EOY$431,434OtherInvestmentsEOYAmt
Total Assets BOY$932,475TotalAssetsBOYAmt
Total Assets EOY$998,745TotalAssetsEOYAmt
Total Assets EOYFMV$0TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Capital Stock BOY$1,494,663CapitalStockBOYAmt
Capital Stock EOY$1,494,663CapitalStockEOYAmt
Retained Earning BOY-$562,188RetainedEarningBOYAmt
Retained Earning EOY-$495,918RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$932,475TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$998,745TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$932,475TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$998,745TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$932,475TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$66,270ExcessRevenueOverExpensesAmt
Subtotal$998,745SubtotalAmt
Tot Net Ast Or Fund Balances EOY$998,745TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp

FieldValueIRS element (for citing)
How AcquiredPHowAcquiredCd
Acquired2011-01-01AcquiredDt
Sold2019-01-01SoldDt
Gross Sales Price$30,000GrossSalesPriceAmt
Gain Or Loss$30,000GainOrLossAmt
Gains Minus Excess Or Losses$30,000GainsMinusExcessOrLossesAmt
FieldValueIRS element (for citing)
Capital Gain Net Income$30,000CapitalGainNetIncomeAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxYes (true)LiableSection4942TaxInd

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$1,325InvestmentIncomeExciseTaxAmt
Subtotal$1,325SubtotalAmt
Tax Based On Investment Income$1,325TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$1,343EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$1,343TotalPaymentsAndCreditsAmt
Overpayment$18OverpaymentAmt
Applied To ES Tax$18AppliedToESTaxAmt

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 StateCAOrgReportOrRegisterStateCd
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 Line1Sara KatzBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone5105953656PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line16166 Buena Vista AveAddressLine1Txt
CityOaklandCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94618ZIPCd
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
Sara Katz
6166 Buena Vista AveOaklandCA94618President5.00$0
Josephine Maxon
6166 Buena Vista AveOaklandCA94618Secretary3.00$0
Heather Katz
6166 Buena Vista AveOaklandCA94618At Large Member3.00$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)
Description1Given that The Karl and Alice Ruppenthal Foundation's main, goal is the support of music and art, in 2015, the largest direct charitable activity was for the support of various training and education programs of young opera singers as well as support of production of artistic programs and art education. The majority of the expenses incurred were related to accounting, tax compliance and payment of tax liabilities.Description1Txt
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$1,325TaxBasedOnInvestmentIncomeAmt
Total Tax$1,325TotalTaxAmt
Distributable Before Adj$1,325DistributableBeforeAdjAmt
Distributable Before Ded$1,325DistributableBeforeDedAmt
Distributable As Adjusted$0DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$0ExpensesAndContributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$0DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$47,377ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$12,094ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$53,000ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$38,000ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$60,500ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$210,971TotalExcessDistributionCyovAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Total Corpus$210,971TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$47,377ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$163,594ExcessDistriCyovToNextYrAmt
Excess From Year4$12,094ExcessFromYear4Amt
Excess From Year3$53,000ExcessFromYear3Amt
Excess From Year2$38,000ExcessFromYear2Amt
Excess From Year1$60,500ExcessFromYear1Amt

Supplementary Information SupplementaryInformationGrp

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

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$8,734ExclusionAmt

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$27,536ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$30,000RelatedOrExemptFunctionIncmAmt

Other Revenue Described OtherRevenueDescribedGrp

FieldValueIRS element (for citing)
DescDividend DistributionsDesc
Exclusion14ExclusionCd

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$36,270ExclusionAmt
Related Or Exempt Function Incm$30,000RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$66,270TotalIncomeProducingActyAmt

Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp

Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp (2 entries)

Line NumberLineNumberTxtRelationship StatementRelationshipStatementTxt
3Amounts reported in Column E represent the earnings from the cash accounts held by the Foundation and used to funds its charitable activities.
4Amounts reported in Column E represent the earnings from the securities accounts held by the Foundation and used to funds its charitable activities.

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

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