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SHELDON L AND PEARL R LEIBOWITZ LEW LEIBOWITZ LEGACY FOUNDATION: Form 990PF, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
SHELDON L AND PEARL R LEIBOWITZ LEW LEIBOWITZ LEGACY FOUNDATION (EIN 36-7632254)
Tax period
2018-01-01 to 2018-12-31
Filed
2019-06-20
IRS object ID
201901719349100900
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 ReturnHeader

FieldValueIRS element (for citing)
Return2019-06-20T10:22:46-05:00ReturnTs
Tax Period End2018-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN362929601PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1FGMK LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12801 LAKESIDE DRIVE 3RD FLOORAddressLine1Txt
CityBANNOCKBURNCityNm
State AbbreviationILStateAbbreviationCd
ZIP60015ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2018-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN367632254EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SHELDON L AND PEARL R LEIBOWITZ-BusinessNameLine1Txt
Business Name Line2LEW LEIBOWITZ LEGACY FOUNDATIONBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlSHELBusinessNameControlTxt
Phone8473740400PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11527 NORTHWOODS DRIVEAddressLine1Txt
CityDEERFIELDCityNm
State AbbreviationILStateAbbreviationCd
ZIP60015ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonLEW LEIBOWITZPersonNm
Person TitleSOLE TRUSTEEPersonTitleTxt
Phone8473740400PhoneNum
Signature2019-06-19SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonNORMAN KELLERMANPreparerPersonNm
PTINP00024633PTIN
Phone8473740400PhoneNum
Preparation2019-06-18PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address64.135.146.196IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-06-19IPDt
IP Tm12:10:17IPTm
IP TimezoneCDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdDA39A3EE5E6B4B0D3255BFEF95601890AFD80709AtSubmissionCreationDeviceId
At Submission Filing Device Id8D84509CDC1C26CD6A0B62CEE5D79C4311D9DA7CAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2019-02-21 02:37:17ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$8,018,380FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$7,983,812ContriRcvdRevAndExpnssAmt
Dividends Rev And Expnss$33,561DividendsRevAndExpnssAmt
Dividends Net Invst Incm$33,561DividendsNetInvstIncmAmt
Cap Gain Net Incm Net Invst Incm$0CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$8,017,373TotalRevAndExpnssAmt
Total Net Invst Incm$33,561TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$0CompOfcrDirTrstRevAndExpnssAmt
Comp Ofcr Dir Trst Net Invst Incm$0CompOfcrDirTrstNetInvstIncmAmt
Comp Ofcr Dir Trst Dsbrs Chrtbl$0CompOfcrDirTrstDsbrsChrtblAmt
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$70ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$70ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$70TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$70TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$8,017,303ExcessRevenueOverExpensesAmt
Net Investment Income$33,561NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$1,077CashBOYAmt
Cash EOY$114CashEOYAmt
Cash EOYFMV$114CashEOYFMVAmt
Sav And Temp Cash Invst EOY$8,018,266SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$8,018,266SavAndTempCashInvstEOYFMVAmt
Total Assets BOY$1,077TotalAssetsBOYAmt
Total Assets EOY$8,018,380TotalAssetsEOYAmt
Total Assets EOYFMV$8,018,380TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind
Capital Stock BOY$0CapitalStockBOYAmt
Capital Stock EOY$0CapitalStockEOYAmt
Additional Paid In Capital BOY$0AdditionalPaidInCapitalBOYAmt
Additional Paid In Capital EOY$0AdditionalPaidInCapitalEOYAmt
Retained Earning BOY$1,077RetainedEarningBOYAmt
Retained Earning EOY$8,018,380RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$1,077TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$8,018,380TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$1,077TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$8,018,380TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$1,077TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$8,017,303ExcessRevenueOverExpensesAmt
Other Increases$0OtherIncreasesAmt
Subtotal$8,018,380SubtotalAmt
Other Decreases$0OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$8,018,380TotNetAstOrFundBalancesEOYAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 Tax0LiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$95AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$1,145NetVlNoncharitableAssetsYr1Amt
Distribution Yr10.082969DistributionYr1Rt
Adjusted Qlfy Distri Yr2$70AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2$1,297NetVlNoncharitableAssetsYr2Amt
Distribution Yr20.053971DistributionYr2Rt
Adjusted Qlfy Distri Yr3$70AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3$1,332NetVlNoncharitableAssetsYr3Amt
Distribution Yr30.052553DistributionYr3Rt
Adjusted Qlfy Distri Yr4$113AdjustedQlfyDistriYr4Amt
Net Vl Noncharitable Assets Yr4$1,477NetVlNoncharitableAssetsYr4Amt
Distribution Yr40.076506DistributionYr4Rt
Total Distribution0.265999TotalDistributionRt
Average Distribution0.066500AverageDistributionRt
Net Vl Noncharitable Assets$1,584,639NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$105,378AdjNetVlNoncharitableAssetsAmt
Net Investment Income Pct$336NetInvestmentIncomePctAmt
Adj Nonchrtbl Net Invst Incm Pct$105,714AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$70QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$671InvestmentIncomeExciseTaxAmt
Tax Under Section511$0TaxUnderSection511Amt
Subtotal$671SubtotalAmt
Subtitle A Tax$0SubtitleATaxAmt
Tax Based On Investment Income$671TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$0EstimatedPlusOvpmtIncmTxAmt
Extsn Request Income Tax Paid$7,500ExtsnRequestIncomeTaxPaidAmt
Backup Withholding Withheld$0BackupWithholdingWithheldAmt
Total Payments And Credits$7,500TotalPaymentsAndCreditsAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Es Penalty$4EsPenaltyAmt
Overpayment$6,825OverpaymentAmt
Applied To ES Tax$6,825AppliedToESTaxAmt
Refund$0RefundAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political Acty0LegislativePoliticalActyInd
More Than100 Spent0MoreThan100SpentInd
Form1120 POL Filed0Form1120POLFiledInd
Section4955 Organization Tax$0Section4955OrganizationTaxAmt
Section4955 Managers Tax$0Section4955ManagersTaxAmt
Tax Reimbursed$0TaxReimbursedAmt
Activities Not Previously Rpt0ActivitiesNotPreviouslyRptInd
Changes To Articles Or Bylaws0ChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Organization Dissolved Etc0OrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (1)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (1)AtLeast5000InAssetsInd
Org Report Or Register StateILOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (1)Form990PFFiledWithAttyGenInd
Private Operating Foundation0PrivateOperatingFoundationInd
New Substantial ContributorsYes (1)NewSubstantialContributorsInd
Own Controlled Entity0OwnControlledEntityInd
Donor Advised Fund0DonorAdvisedFundInd
Comply With Public Insp RqrYes (1)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt
Individual With BooksNORMAN KELLERMANIndividualWithBooksNm
Phone8473740400PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line12801 LAKESIDE DRIVE 3RD FLOORAddressLine1Txt
CityBANNOCKBURNCityNm
State AbbreviationILStateAbbreviationCd
ZIP60015ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts Question0ForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified Prsn0SaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified Prsn0BrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified Prsn0FurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified Prsn0PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified Prsn0TransferAstDisqualifiedPrsnInd
Payment To Government Official0PaymentToGovernmentOfficialInd
Uncorrected Prior Acts0UncorrectedPriorActsInd
Undistributed Income PY0UndistributedIncomePYInd
Business Holdings0BusinessHoldingsInd
Jeopardy Investments0JeopardyInvestmentsInd
Uncorrected PY Jeopardy Invst0UncorrectedPYJeopardyInvstInd
Influence Legislation0InfluenceLegislationInd
Influence Election0InfluenceElectionInd
Grants To Individuals0GrantsToIndividualsInd
Grants To Organizations0GrantsToOrganizationsInd
Noncharitable Purpose0NoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonLEW J LEIBOWITZPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11527 NORTHWOODS DRAddressLine1Txt
CityDEERFIELDCityNm
State AbbreviationILStateAbbreviationCd
ZIP60015ZIPCd
FieldValueIRS element (for citing)
TitleSOLE TRUSTEETitleTxt
Average Hrs Per Wk Devoted To Pos0.50AverageHrsPerWkDevotedToPosRt
Compensation$0CompensationAmt
Employee Benefit Program$0EmployeeBenefitProgramAmt
Expense Account Other Allwnc$0ExpenseAccountOtherAllwncAmt
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Other Employee Paid Over50k0OtherEmployeePaidOver50kCnt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt
Contractor Paid Over50k0ContractorPaidOver50kCnt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$1,608,771AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$1,608,771TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$1,608,771AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$24,132CashDeemedCharitableAmt
Net Vl Noncharitable Assets$1,584,639NetVlNoncharitableAssetsAmt
Minimum Investment Return$79,232MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$79,232MinimumInvestmentReturnAmt
Tax Based On Investment Income$671TaxBasedOnInvestmentIncomeAmt
Total Tax$671TotalTaxAmt
Distributable Before Adj$78,561DistributableBeforeAdjAmt
Recoveries Qualfied Distri$0RecoveriesQualfiedDistriAmt
Distributable Before Ded$78,561DistributableBeforeDedAmt
Deduction From Distributable$0DeductionFromDistributableAmt
Distributable As Adjusted$78,561DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$70ExpensesAndContributionsAmt
Program Related Invst Total$0ProgramRelatedInvstTotalAmt
Qualifying Distributions$70QualifyingDistributionsAmt
Pct Sect4940e Org Net Invst Incm$0PctSect4940eOrgNetInvstIncmAmt
Adjusted Qualifying Distri$70AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$78,561DistributableAsAdjustedAmt
Undistributed Income PY$0UndistributedIncomePYAmt
Total For Prior Years$0TotalForPriorYearsAmt
Excess Distribution Cyov Yr4$39ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$3ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$5ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$38ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$85TotalExcessDistributionCyovAmt
Qualifying Distributions$70QualifyingDistributionsAmt
Applied To Year1$0AppliedToYear1Amt
Applied To Prior Years$0AppliedToPriorYearsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$70AppliedToCurrentYearAmt
Remaining Distri From Corpus$0RemainingDistriFromCorpusAmt
Excess Distri Cyov App CY Corpus$85ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$85ExcessDistributionCyovAppCYAmt
Total Corpus$0TotalCorpusAmt
Prior Year Undistributed Incm$0PriorYearUndistributedIncmAmt
Prior Year Deficiency Or Tax$0PriorYearDeficiencyOrTaxAmt
Taxable1$0Taxable1Amt
Taxable2$0Taxable2Amt
Undistributed Income CY$78,406UndistributedIncomeCYAmt
Corpus Distri170b1 E Or4942g3$0CorpusDistri170b1EOr4942g3Amt
Excess Distri Cyov From Yr5$0ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$0ExcessDistriCyovToNextYrAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1FAMILY FOCUS INCBusinessNameLine1Txt

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line1310 S PEORIA STREETAddressLine1Txt
CityCHICAGOCityNm
State AbbreviationILStateAbbreviationCd
ZIP60607ZIPCd
FieldValueIRS element (for citing)
Recipient RelationshipNONERecipientRelationshipTxt
Recipient Foundation StatusTAX EXEMPTRecipientFoundationStatusTxt
Grant Or Contribution PurposeUNRESTRICTED FOR GENERAL USE OF CHARITY.GrantOrContributionPurposeTxt
Amt$70Amt
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$70TotalGrantOrContriPdDurYrAmt
Total Grant Or Contri Apprv Fut$0TotalGrantOrContriApprvFutAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$33,561ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Unrelated Business Taxbl Incm$0UnrelatedBusinessTaxblIncmAmt
Exclusion$33,561ExclusionAmt
Related Or Exempt Function Incm$0RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$33,561TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EO0TrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EO0TrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of Assets0SalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EO0PurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth Assets0RentalOfFacilitiesOthAssetsInd
Reimbursement Arrangements0ReimbursementArrangementsInd
Loans Or Loan Guarantees0LoansOrLoanGuaranteesInd
Performance Of Services Etc0PerformanceOfServicesEtcInd
Sharing Of Facilities Etc0SharingOfFacilitiesEtcInd
Relationships Nonchrtbl EO0RelationshipsNonchrtblEOInd

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 Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1SHELDON L LEIBOWITZ CHARITABLE LEAD TRUSTBusinessNameLine1Txt

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line11527 NORTHWOODS DRIVEAddressLine1Txt
CityDEERFIELDCityNm
State AbbreviationILStateAbbreviationCd
ZIP60015ZIPCd
FieldValueIRS element (for citing)
Total Contributions$7,983,812TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Substantial Contributors Sch SubstantialContributorsSch

Substantial Contributor Detail SubstantialContributorDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SHELDON L LEIBOWITZ CHARITABLE LEAD TRUSTBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11527 NORTHWOODS DRIVEAddressLine1Txt
CityDEERFIELDCityNm
State AbbreviationILStateAbbreviationCd
ZIP60015ZIPCd

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