BETA

STEVEN AND DANIELLE KUPFERMAN FAMILY FOUNDATION: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
STEVEN AND DANIELLE KUPFERMAN FAMILY FOUNDATION (EIN 83-3018471)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-03
IRS object ID
202503079349100045
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)
Return2025-11-03T14:43:37-08:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt
Disaster ReliefLA County Fire FEMA DR-4856-CADisasterReliefTxt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN883824543PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Gerber & Co LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11880 Century Park E Ste 200AddressLine1Txt
CityLos AngelesCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90067ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN833018471EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1STEVEN AND DANIELLE KUPFERMANBusinessNameLine1Txt
Business Name Line2FAMILY FOUNDATIONBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlSTEVBusinessNameControlTxt
Phone3104226080PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12018 ROXBURY DRIVEAddressLine1Txt
CityLOS ANGELESCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90035ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSTEVEN KUPFERMANPersonNm
Person TitlePresidentPersonTitleTxt
Signature2025-11-03SignatureDt
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 PersonMoshe Y GraberPreparerPersonNm
PTINP00653955PTIN
Phone3105521600PhoneNum
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$826,250FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$125,308ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$8,758InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$8,758InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$8,758InterestOnSavingsAdjNetIncmAmt
Dividends Rev And Expnss$13,108DividendsRevAndExpnssAmt
Dividends Net Invst Incm$13,108DividendsNetInvstIncmAmt
Dividends Adj Net Incm$13,108DividendsAdjNetIncmAmt
Total Rev And Expnss$147,174TotalRevAndExpnssAmt
Total Net Invst Incm$21,866TotalNetInvstIncmAmt
Total Adj Net Incm$21,866TotalAdjNetIncmAmt
Other Prof Fees Rev And Expnss$1,354OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm$1,354OtherProfFeesNetInvstIncmAmt
Interest Rev And Expnss$2,111InterestRevAndExpnssAmt
Interest Net Invst Incm$2,111InterestNetInvstIncmAmt
Taxes Rev And Expnss$212TaxesRevAndExpnssAmt
Taxes Net Invst Incm$212TaxesNetInvstIncmAmt
Other Expenses Rev And Expnss$8OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$3,685TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$3,677TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$85,098ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$85,098ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$88,783TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$3,677TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$85,098TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$58,391ExcessRevenueOverExpensesAmt
Net Investment Income$18,189NetInvestmentIncomeAmt
Adjusted Net Income$21,866AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$10,587CashBOYAmt
Cash EOY$51,313CashEOYAmt
Cash EOYFMV$51,313CashEOYFMVAmt
Other Investments BOY$598,793OtherInvestmentsBOYAmt
Other Investments EOY$559,902OtherInvestmentsEOYAmt
Other Investments EOYFMV$774,937OtherInvestmentsEOYFMVAmt
Other Assets BOY$3,729OtherAssetsBOYAmt
Total Assets BOY$613,109TotalAssetsBOYAmt
Total Assets EOY$611,215TotalAssetsEOYAmt
Total Assets EOYFMV$826,250TotalAssetsEOYFMVAmt
Other Liabilities BOY$28,618OtherLiabilitiesBOYAmt
Other Liabilities EOY$1,500OtherLiabilitiesEOYAmt
Total Liabilities BOY$28,618TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,500TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Capital Stock BOY$584,491CapitalStockBOYAmt
Capital Stock EOY$609,715CapitalStockEOYAmt
Tot Net Ast Or Fund Balances BOY$584,491TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$609,715TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$613,109TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$611,215TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$584,491TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$58,391ExcessRevenueOverExpensesAmt
Subtotal$642,882SubtotalAmt
Other Decreases$33,167OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$609,715TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$253InvestmentIncomeExciseTaxAmt
Subtotal$253SubtotalAmt
Tax Based On Investment Income$253TaxBasedOnInvestmentIncomeAmt
Tax Due$253TaxDueAmt
Applied To ES Tax$0AppliedToESTaxAmt

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 Line1STEVEN & DANIELLE KUPFERMANBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3104226080PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line12018 ROXBURY DRIVEAddressLine1Txt
CityLOS ANGELESCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90035ZIPCd
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 (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
STEVEN KUPFERMAN
2018 ROXBURY DRIVELOS ANGELESCA90035President2.00$0
DANIELLE KUPFERMAN
2018 ROXBURY DRIVELOS ANGELESCA90035Secy /Treas1.00$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$648,869AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$62,024AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$710,893TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$710,893AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$10,663CashDeemedCharitableAmt
Net Vl Noncharitable Assets$700,230NetVlNoncharitableAssetsAmt
Minimum Investment Return$35,012MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$35,012MinimumInvestmentReturnAmt
Tax Based On Investment Income$253TaxBasedOnInvestmentIncomeAmt
Total Tax$253TotalTaxAmt
Distributable Before Adj$34,759DistributableBeforeAdjAmt
Distributable Before Ded$34,759DistributableBeforeDedAmt
Distributable As Adjusted$34,759DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$85,098ExpensesAndContributionsAmt
Qualifying Distributions$85,098QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$34,759DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$40,474ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$23,540ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$11,930ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$60,336ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$50,781ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$187,061TotalExcessDistributionCyovAmt
Qualifying Distributions$85,098QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$34,759AppliedToCurrentYearAmt
Remaining Distri From Corpus$50,339RemainingDistriFromCorpusAmt
Total Corpus$237,400TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$40,474ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$196,926ExcessDistriCyovToNextYrAmt
Excess From Year4$23,540ExcessFromYear4Amt
Excess From Year3$11,930ExcessFromYear3Amt
Excess From Year2$60,336ExcessFromYear2Amt
Excess From Year1$50,781ExcessFromYear1Amt
Excess From Current Year$50,339ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerSTEVEN KUPFERMANContributingManagerNm
Contributing ManagerDANIELLE KUPFERMANContributingManagerNm
Shareholder ManagerSTEVEN KUPFERMANShareholderManagerNm
Shareholder ManagerDANIELLE KUPFERMANShareholderManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (13 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
SHALHEVET SCHOOL
910 SOUTH FAIRFAX AVELOS ANGELESCA90036N/A501 (c)CHARITABLE & RELIGIOUS$3,200
YOUNG ISRAEL OF CENTURY CITY
9317 W PICO BLVDLOS ANGELESCA90035N/A501 (C)CHARITABLE & RELIGIOUS$12,336
GINDI MAIMONIDES ACADEMY
8511 BEVERLY PLLOS ANGELESCA90048N/A501(C)CHARITABLE & RELIGIOUS$8,330
VARIOUS
1-VARIOUS CHARITABLE ORGANIZATIONSLOS ANGELESCA90067N/A501(C)CHARITABLE & RELIGIOUS$17,742
BNEI AKIVA OF US CANADA
520 8TH AVENUE 15 FLNEW YORKNY10018N/A501(c)CHARITABLE & RELIGIOUS$1,525
SHARSHERET
1086 Teaneck Road Suite 2GTeaneckNJ07666N/A501(c)CHARITABLE & RELIGIOUS$1,800
OPENDOR MEDIA
11110 W Oakland Park Blvd 288SunriseFL33351N/A501(c)CHARITABLE & RELIGIOUS$5,000
THE WESTSIDE SHUL
9760 W Pico BlvdLOS ANGELESCA90035N/A501(c)CHARITABLE & RELIGIOUS$1,685
Yachad Outreach Center
9581 W Pico BlvdLos AngelesCA90035N/A501(c)Charitable & Religious$16,500
Friends of Chabad On Campus Inc
7018 Forsyth BlvdSt LouisMO63105N/ACHARITABLCHARITABLE & RELIGIOUS$5,580
KEHILAT BNEI TORAH
9017 W Pico BlvdLos AngelesCA90035N/A501 (c)CHARITABLE & RELIGIOUS$2,600
Mikvah Esther - LAMIKVAH
9548 W Pico BlvdLOS ANGELESCA90035N/A501 (c)CHARITABLE & RELIGIOUS$6,000
Hillel at Washington University
6300 Forsyth BlvdSt LouisMO63105N/ACHARITABLE & RELIGIOUS$2,800
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$85,098TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$8,758RelatedOrExemptFunctionIncmAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$13,108RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$21,866RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$21,866TotalIncomeProducingActyAmt

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 (2 entries)

ContributorContributorNumAddress Line1ContributorUSAddress/AddressLine1TxtCityContributorUSAddress/CityNmState AbbreviationContributorUSAddress/StateAbbreviationCdZIPContributorUSAddress/ZIPCdTotal ContributionsTotalContributionsAmtNoncash ContributionNoncashContributionInd
STEVEN DANIELLE KUPFERMAN
12018 ROXBURY DRIVELOS ANGELESCA90035$75,737Yes (X)
STEVEN DANIELLE KUPFERMAN
22018 ROXBURY DRIVELOS ANGELESCA90035$49,571Yes (X)

Non Cash Property Contribution NonCashPropertyContributionGrp (2 entries)

ContributorContributorNumNoncash PropertyNoncashPropertyDescFair Market ValueFairMarketValueAmtReceivedReceivedDt
1173 SHS VANGUARD S&P 500 ETF$75,7372024-01-11
292 SHS VANGUARD S&P 500 ETF$49,5712024-12-02

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp (2 entries)

Category Or ItemCategoryOrItemTxtListed At Cost Or FMVListedAtCostOrFMVCdBook ValueBookValueAmtEOYFMVEOYFMVAmt
K-1 BRIAR K 2021 INVESTORS LPAT COST$47,977$47,977
JP MORGAN #9447AT COST$511,925$726,960

Other Decreases Schedule OtherDecreasesSchedule

Other Decreases Detail OtherDecreasesDetail

FieldValueIRS element (for citing)
Descother decreaseDesc
Amt$33,167Amt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

FieldValueIRS element (for citing)
DescBANK FEESDesc
Revenue And Expenses Per Books$8RevenueAndExpensesPerBooksAmt

Other Liabilities Schedule OtherLiabilitiesSchedule

Other Liabilities Detail OtherLiabilitiesDetail

FieldValueIRS element (for citing)
DescCREDIT CARD PAYABLEDesc
BOY Book Value$28,618BOYBookValueAmt
EOY Book Value$1,500EOYBookValueAmt

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryInvestment FeesCategoryTxt
Amt$1,354Amt
Net Investment Income$1,354NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryTAXESCategoryTxt
Amt$212Amt
Net Investment Income$212NetInvestmentIncomeAmt

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.