ROBERT I LAPPIN CHARITABLE FOUNDATION: Form 990PF, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- ROBERT I LAPPIN CHARITABLE FOUNDATION (EIN 04-6579206)
- Tax period
- 2018-01-01 to 2018-12-31
- Filed
- 2019-10-14
- IRS object ID
- 201942879349100709
- Schema version
- 2018v3.1
- 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
- Form 990-PF
- Schedule B
- Accounting Fees Schedule
- Land Etc Schedule2
- Other Assets Schedule
- Other Expenses Schedule
- Other Liabilities Schedule
- Other Professional Fees Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2019-10-14T06:13:00-07:00 | ReturnTs |
| Tax Period End | 2018-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 841942426 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | J TRAINOR & COMPANY LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 91 MONTVALE AVE | AddressLine1Txt |
| City | STONEHAM | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02180 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2018-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 046579206 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Robert I Lappin Charitable Foundation | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ROBE | BusinessNameControlTxt |
| Phone | 9787440556 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 29 Congress St PO Box 986 | AddressLine1Txt |
| City | Salem | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01970 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Robert I Lappin | PersonNm |
| Person Title | Trustee | PersonTitleTxt |
| Signature | 2019-10-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | David J Carleton CPA | PreparerPersonNm |
| PTIN | P00120214 | PTIN |
| Phone | 7812797800 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2020-01-14 16:20:31Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $2,726,349 | FMVAssetsEOYAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $750,000 | ContriRcvdRevAndExpnssAmt |
| Interest On Sav Rev And Expnss | $70 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $70 | InterestOnSavNetInvstIncmAmt |
| Interest On Savings Adj Net Incm | $70 | InterestOnSavingsAdjNetIncmAmt |
| Dividends Rev And Expnss | $57,342 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $57,342 | DividendsNetInvstIncmAmt |
| Dividends Adj Net Incm | $57,342 | DividendsAdjNetIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $470,593 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $33,064,892 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $458,859 | CapGainNetIncmNetInvstIncmAmt |
| Total Rev And Expnss | $1,278,005 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $516,271 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $57,412 | TotalAdjNetIncmAmt |
| Oth Empl Slrs Wgs Rev And Expnss | $243,281 | OthEmplSlrsWgsRevAndExpnssAmt |
| Oth Empl Slrs Wgs Dsbrs Chrtbl | $243,281 | OthEmplSlrsWgsDsbrsChrtblAmt |
| Pension Empl Bnft Rev And Expnss | $13,945 | PensionEmplBnftRevAndExpnssAmt |
| Pension Empl Bnft Dsbrs Chrtbl | $13,945 | PensionEmplBnftDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $4,050 | AccountingFeesRevAndExpnssAmt |
| Other Prof Fees Rev And Expnss | $21,959 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $1,073 | OtherProfFeesNetInvstIncmAmt |
| Taxes Rev And Expnss | $107 | TaxesRevAndExpnssAmt |
| Trav Conf Meeting Rev And Expnss | $209 | TravConfMeetingRevAndExpnssAmt |
| Printing And Pub Rev And Expnss | $573 | PrintingAndPubRevAndExpnssAmt |
| Other Expenses Rev And Expnss | $60,692 | OtherExpensesRevAndExpnssAmt |
| Tot Opr Expenses Rev And Expnss | $344,816 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $1,073 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $257,226 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $87,298 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $87,298 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $432,114 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $1,073 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $344,524 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $845,891 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $515,198 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $57,412 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $59,508 | CashBOYAmt |
| Cash EOY | $48,500 | CashEOYAmt |
| Cash EOYFMV | $48,500 | CashEOYFMVAmt |
| Sav And Temp Cash Invst BOY | $26,290 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $26,361 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $26,361 | SavAndTempCashInvstEOYFMVAmt |
| Other Nts And Loans Rcvbl | $300,000 | OtherNtsAndLoansRcvblAmt |
| Other Nts And Loans Rcvbl EOY | $300,000 | OtherNtsAndLoansRcvblEOYAmt |
| Other Nts And Loans Rcvbl EOYFMV | $300,000 | OtherNtsAndLoansRcvblEOYFMVAmt |
| Land Bldg Equip Cost Or Other Bss | $4,754 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $4,754 | LandBldgEquipAccumDeprecAmt |
| Other Assets BOY | $2,278,394 | OtherAssetsBOYAmt |
| Other Assets EOY | $2,351,488 | OtherAssetsEOYAmt |
| Other Assets EOYFMV | $2,351,488 | OtherAssetsEOYFMVAmt |
| Total Assets BOY | $2,364,192 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,726,349 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $2,726,349 | TotalAssetsEOYFMVAmt |
| Accounts Payable BOY | $19,339 | AccountsPayableBOYAmt |
| Accounts Payable EOY | $7,041 | AccountsPayableEOYAmt |
| Other Liabilities EOY | $6,311 | OtherLiabilitiesEOYAmt |
| Total Liabilities BOY | $19,339 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $13,352 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
| Retained Earning BOY | $2,344,853 | RetainedEarningBOYAmt |
| Retained Earning EOY | $2,712,997 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $2,344,853 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $2,712,997 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $2,364,192 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $2,726,349 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $2,344,853 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $845,891 | ExcessRevenueOverExpensesAmt |
| Subtotal | $3,190,744 | SubtotalAmt |
| Other Decreases | $477,747 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $2,712,997 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (4 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | AcquiredAcquiredDt | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|---|---|
| misc Fidelity | P | 2018-05-08 | 2018-05-29 | $31,462,440 | $32,124,717 | -$662,277 | -$662,277 |
| misc Fidelity | P | 2017-01-17 | 2018-05-29 | $1,212,001 | $965,277 | $246,724 | $246,724 |
| misc Fidelity | P | 2017-01-01 | 2018-05-29 | $390,451 | $164,772 | $225,679 | $225,679 |
| Wash Sale | $648,733 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $458,859 | CapitalGainNetIncomeAmt |
| Net Short Term Capital Gain Loss | -$13,544 | NetShortTermCapitalGainLossAmt |
Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable Section4942 Tax | false | LiableSection4942TaxInd |
| Adjusted Qlfy Distri Yr1 | $367,681 | AdjustedQlfyDistriYr1Amt |
| Net Vl Noncharitable Assets Yr1 | $1,844,344 | NetVlNoncharitableAssetsYr1Amt |
| Distribution Yr1 | 0.19936 | DistributionYr1Rt |
| Adjusted Qlfy Distri Yr2 | $349,453 | AdjustedQlfyDistriYr2Amt |
| Net Vl Noncharitable Assets Yr2 | $1,652,185 | NetVlNoncharitableAssetsYr2Amt |
| Distribution Yr2 | 0.21151 | DistributionYr2Rt |
| Adjusted Qlfy Distri Yr3 | $352,248 | AdjustedQlfyDistriYr3Amt |
| Net Vl Noncharitable Assets Yr3 | $1,079,133 | NetVlNoncharitableAssetsYr3Amt |
| Distribution Yr3 | 0.32642 | DistributionYr3Rt |
| Adjusted Qlfy Distri Yr4 | $292,612 | AdjustedQlfyDistriYr4Amt |
| Net Vl Noncharitable Assets Yr4 | $1,016,830 | NetVlNoncharitableAssetsYr4Amt |
| Distribution Yr4 | 0.28777 | DistributionYr4Rt |
| Adjusted Qlfy Distri Yr5 | $460,348 | AdjustedQlfyDistriYr5Amt |
| Net Vl Noncharitable Assets Yr5 | $1,186,477 | NetVlNoncharitableAssetsYr5Amt |
| Distribution Yr5 | 0.38800 | DistributionYr5Rt |
| Total Distribution | 1.413049 | TotalDistributionRt |
| Average Distribution | 0.282610 | AverageDistributionRt |
| Net Vl Noncharitable Assets | $1,439,454 | NetVlNoncharitableAssetsAmt |
| Adj Net Vl Noncharitable Assets | $406,804 | AdjNetVlNoncharitableAssetsAmt |
| Net Investment Income Pct | $5,152 | NetInvestmentIncomePctAmt |
| Adj Nonchrtbl Net Invst Incm Pct | $411,956 | AdjNonchrtblNetInvstIncmPctAmt |
| Qualifying Distributions | $344,524 | QualifyingDistributionsAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $10,304 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $10,304 | SubtotalAmt |
| Tax Based On Investment Income | $10,304 | TaxBasedOnInvestmentIncomeAmt |
| Form2220 Attached | Yes (X) | Form2220AttachedInd |
| Es Penalty | $55 | EsPenaltyAmt |
| Tax Due | $10,359 | 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 |
| Form990 T Filed | false | Form990TFiledInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | false | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Form990 PF Filed With Atty Gen | Yes (true) | Form990PFFiledWithAttyGenInd |
| 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 |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Robert I Lappin | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9787440556 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 986 | AddressLine1Txt |
| City | Salem | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01970 | 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 |
| Acts Fail To Qlfy As Exceptions | false | ActsFailToQlfyAsExceptionsInd |
| Uncorrected Prior Acts | false | UncorrectedPriorActsInd |
| Undistributed Income PY | false | UndistributedIncomePYInd |
| Undistr Incm Sect4942a2 Not App | false | UndistrIncmSect4942a2NotAppInd |
| Business Holdings | false | BusinessHoldingsInd |
| Excess Business Holdings | false | ExcessBusinessHoldingsInd |
| 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 |
| Transactions Fail To Qlfy As Exc | false | TransactionsFailToQlfyAsExcInd |
| Maintained Expenditure Rspns | false | MaintainedExpenditureRspnsInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Proceeds Or Net Income | false | ProceedsOrNetIncomeInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Robert I Lappin | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 60 Littles Point | AddressLine1Txt |
| City | Swsmpscott | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01907 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Title | Trustee | TitleTxt |
| Average Hrs Per Wk Devoted To Pos | 10.00 | AverageHrsPerWkDevotedToPosRt |
| Compensation | $0 | CompensationAmt |
Compensation Highest Paid Empl CompensationHighestPaidEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Deborah Coltin | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 18 Mandalay Dr | AddressLine1Txt |
| City | Peabody | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01960 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Title | Executive Dir. | TitleTxt |
| Average Hrs Per Wk Devoted To Pos | 40.00 | AverageHrsPerWkDevotedToPosRt |
| Compensation | $160,192 | CompensationAmt |
| Employee Benefits | $26,566 | EmployeeBenefitsAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | Youth to Israel, an educational program for Jewish teens and their parents, teaches about Israel, including religion, culture, history and people. Youth to Israel includes a community trip to Israel for teens in July. | Description1Txt |
| Expenses1 | $0 | Expenses1Amt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $1,407,371 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $54,004 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $1,461,375 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Adjusted Total FMV Of Unused Ast | $1,461,375 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $21,921 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $1,439,454 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $71,973 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $71,973 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $10,304 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $10,304 | TotalTaxAmt |
| Distributable Before Adj | $61,669 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $61,669 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $61,669 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $344,524 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $344,524 | QualifyingDistributionsAmt |
| Adjusted Qualifying Distri | $344,524 | AdjustedQualifyingDistriAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $61,669 | DistributableAsAdjustedAmt |
| Excess Distribution Cyov Yr5 | $401,334 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $243,297 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $299,072 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $267,909 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $276,803 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $1,488,415 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $344,524 | QualifyingDistributionsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $61,669 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $282,855 | RemainingDistriFromCorpusAmt |
| Total Corpus | $1,771,270 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov From Yr5 | $401,334 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $1,369,936 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $243,297 | ExcessFromYear4Amt |
| Excess From Year3 | $299,072 | ExcessFromYear3Amt |
| Excess From Year2 | $267,909 | ExcessFromYear2Amt |
| Excess From Year1 | $276,803 | ExcessFromYear1Amt |
| Excess From Current Year | $282,855 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (14 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|
| American For Peace and Tolerance | ||||||
| 15 Main St Ste 118 | Newton | MA | 02472 | 501(c)(3) | For Ongoing Operations | $3,000 |
| Camera Committee for Accuracy | ||||||
| PO Box 35040 | Boston | MA | 02135 | 501(c)(3) | For ongoing operations | $3,600 |
| Chabad of the North Shore | ||||||
| 44 Burrill St Swampscott | Swampscott | MA | 01907 | 501(c)(3) | For ongoing operations | $13,000 |
| Community of Jesus | ||||||
| 5 Bay View Dr | Orleans | MA | 02653 | 501(c)(3) | For ongoing operations | $1,000 |
| Temple Ahavat Achim | ||||||
| 86 Middle St | Gloucester | MA | 01930 | 501(c)(3) | For ongoing operations | $2,000 |
| Combined Jewish Philanthropies | ||||||
| 126 High St Fl 2 | Boston | MA | 02110 | 501(c)(3) | For ongoing operations | $26,000 |
| Dartmouth College | ||||||
| 6016 McNutt Hall | Hanover | NH | 03755 | 501(c)(3) | For ongoing operations | $5,000 |
| JCCNS | ||||||
| 4 Community Rd | Marblehead | MA | 01945 | 501(c)(3) | For ongoing operations | $1,000 |
| CJUI Misc | ||||||
| PO Box 709 | Hillsboro | NH | 03244 | 501(c)(3) | For ongoing operations | $1,000 |
| Jewish Journal | ||||||
| 27 Congress St | Salem | MA | 01970 | 501(c)(3) | For ongoing operations | $1,462 |
| Salem State University | ||||||
| 352 Lafayette Street | Salem | MA | 01970 | 501(c)(3) | For ongoing operations | $11,000 |
| Shalom International | ||||||
| 3 W 35th St | New York | NY | 10001 | 501(c)(3) | For ongoing operations | $3,500 |
| Gordon College | ||||||
| 255 Grapevine Road | Wenham | MA | 01984 | 501(c)(3) | For ongoing operations | $10,000 |
| Various | ||||||
| Various Locations | Various | MA | 01945 | 501(c)(3) | For ongoing operations | $5,736 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $87,298 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $70 | ExclusionAmt |
Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $57,342 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $470,593 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $528,005 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $528,005 | TotalIncomeProducingActyAmt |
Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp
Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Line Number | 4 | LineNumberTxt |
| Relationship Statement | To fund charitable Programs | RelationshipStatementTxt |
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 |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp (4 entries)
| ContributorContributorNum | Address Line1ContributorUSAddress/AddressLine1Txt | CityContributorUSAddress/CityNm | State AbbreviationContributorUSAddress/StateAbbreviationCd | ZIPContributorUSAddress/ZIPCd | Total ContributionsTotalContributionsAmt | Person ContributionPersonContributionInd |
|---|---|---|---|---|---|---|
| Andrew Lappin | ||||||
| 1 | 630 Lincoln | Glencoe | IL | 60022 | $174,848 | Yes (X) |
| Peter Lappin | ||||||
| 2 | 46 Neptune St | Beverly | MA | 01915 | $282,320 | Yes (X) |
| Nacy Lappin | ||||||
| 3 | 172 Beacon St | Boston | MA | 02116 | $282,320 | Yes (X) |
| Shetland Properties Inc | ||||||
| 4 | 29 Congress St | Salem | MA | 01970 | $7,500 | Yes (X) |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | CLW | CategoryTxt |
| Amt | $4,050 | Amt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Land Etc Schedule2 LandEtcSchedule2
Land Etc LandEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category Or Item | Machinery and Equipment | CategoryOrItemTxt |
| Cost Or Other Basis | $4,754 | CostOrOtherBasisAmt |
| Accumulated Depreciation | $4,754 | AccumulatedDepreciationAmt |
Other Assets Schedule OtherAssetsSchedule
Other Assets Schedule OtherAssetsScheduleGrp (2 entries)
| DescDesc | BOY Book ValueBOYBookValueAmt | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| Fidelity | $2,278,393 | $2,351,488 | |
| Investment Assts | $2,351,488 |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (13 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt |
|---|---|
| Advertising | $981 |
| Group Insurance | $7,316 |
| Insurance D&O | $8,813 |
| JCC - Admin | $45 |
| JCC - Annaul Report | $14,310 |
| Lappin Foundation Mgr | $1,690 |
| Misc | $891 |
| Office | $3,876 |
| Payroll Taxes | $18,169 |
| Postage | $1,257 |
| Telephone | $1,743 |
| WC Insurance | $1,302 |
| Web Hosting | $299 |
Other Liabilities Schedule OtherLiabilitiesSchedule
Other Liabilities Detail OtherLiabilitiesDetail (2 entries)
| DescDesc | EOY Book ValueEOYBookValueAmt |
|---|---|
| Accrued Expenses | $6,310 |
| Rounding | $1 |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|---|
| Investment Exp | $1,073 | $1,073 | $0 | $0 |
| Prof Fee | $20,886 | $0 | $0 | $0 |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | tax expense | CategoryTxt |
| Amt | $107 | Amt |
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