TORAH AND NATURE FOUNDATION: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
TORAH AND NATURE FOUNDATION (EIN 46-0957232)
Tax period
2017-09-01 to 2018-08-31
Filed
2019-05-15
IRS object ID
201921359349300207
Schema version
2017v2.3
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)
Return2019-05-15T01:07:11-05:00ReturnTs
Tax Period End2018-08-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN475677171PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WALTERS & SKLYAR LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line121031 VENTURA BLVD STE 401AddressLine1Txt
CityWOODLAND HILLSCityNm
State AbbreviationCAStateAbbreviationCd
ZIP91364ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2017-09-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN460957232EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE TORAH AND NATURE FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlTORABusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line12711 CENTERVILLE ROADAddressLine1Txt
CityWILMINGTONCityNm
State AbbreviationDEStateAbbreviationCd
ZIP19808ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonLEE SAMSONPersonNm
Person TitleDIRECTOR & CHAIRMANPersonTitleTxt
Signature2019-05-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonYEFIM SKLYAR CPAPreparerPersonNm
PTINP00362128PTIN
Phone8189752040PhoneNum
Preparation2019-05-06PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address162.210.146.226IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-05-15IPDt
IP Tm01:07:11IPTm
IP TimezoneCDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdEB1CE3BCAFFDE2A156A435EDB7AAAB5FB1678706AtSubmissionCreationDeviceId
At Submission Filing Device IdEB1CE3BCAFFDE2A156A435EDB7AAAB5FB1678706AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2019-02-21 02:37:17ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerLEE SAMSONPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1804 N ELM DRIVEAddressLine1Txt
CityBEVERLY HILLSCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90210ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$428,139GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2012FormationYr
Legal Domicile StateDELegalDomicileStateCd
Activity Or MissionFOUNDATION IS ORGANIZED ARE EXCLUSIVELY RELIGIOUS, CHARITABLE, SCIENTIFIC, LITERARY AND EDUCATIONAL.ActivityOrMissionDesc
Voting Members Governing Body3VotingMembersGoverningBodyCnt
Voting Members Independent3VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$140,283PYContributionsGrantsAmt
CY Contributions Grants$428,139CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$140,283PYTotalRevenueAmt
CY Total Revenue$428,139CYTotalRevenueAmt
PY Grants And Similar Paid$105,000PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$148,230CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$60,917PYOtherExpensesAmt
CY Other Expenses$85,077CYOtherExpensesAmt
PY Total Expenses$165,917PYTotalExpensesAmt
CY Total Expenses$233,307CYTotalExpensesAmt
PY Revenues Less Expenses-$25,634PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$194,832CYRevenuesLessExpensesAmt
Total Assets BOY$66,240TotalAssetsBOYAmt
Total Assets EOY$261,071TotalAssetsEOYAmt
Total Liabilities BOY$3,553TotalLiabilitiesBOYAmt
Total Liabilities EOY$3,552TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$62,687NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$257,519NetAssetsOrFundBalancesEOYAmt
MissionFOUNDATION IS ORGANIZED ARE EXCLUSIVELY RELIGIOUS, CHARITABLE, SCIENTIFIC, LITERARY AND EDUCATIONAL.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$233,307ExpenseAmt
Grant$148,230GrantAmt
Revenue$379,831RevenueAmt
DescTHE PURPOSES FOR WHICH THE TORAH AND NATURE FOUNDATION IS ORGANIZED ARE EXCLUSIVELY RELIGIOUS, CHARITABLE, SCIENTIFIC, LITERARY, AND EDUCATIONAL WITHIN THE MEANING OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986 OR THE CORRESPONDING PROVISION OF ANY FUTURE UNITED STATES INTERNAL REVENUE LAW.Desc
Total Program Service Expenses$233,307TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgYes (true)MoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With Officer EntfalseBusinessRlnWithOfficerEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members3GoverningBodyVotingMembersCnt
Independent Voting Member3IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnfalseAnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldDEStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonDR CHARLES B HALLPersonNm
Phone2175445900PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12711 CENTERVILLE ROADAddressLine1Txt
Address Line2STE 400AddressLine2Txt
CityWILMINGTONCityNm
State AbbreviationDEStateAbbreviationCd
ZIP19808ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
RABBI YITZCHOK ADLERSTEIN
DIRECTORYes (X)$0$0$0
DR CHARLES B HALL
DIRECTOR & CYes (X)$0$0$0
LEE SAMSON
DIRECTOR & CYes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$428,139AllOtherContributionsAmt
Total Contributions$428,139TotalContributionsAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$428,139TotalRevenueColumnAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$148,230TotalAmt
Program Services$148,230ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$418TotalAmt
Program Services$418ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$1,875TotalAmt
Program Services$1,875ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$860TotalAmt
Program Services$860ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$13,592TotalAmt
Program Services$13,592ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$5,393TotalAmt
Program Services$5,393ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$21,243TotalAmt
Program Services$21,243ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
CATERING$14,780$14,780
OUTSIDE CONTRACT SERVICES$13,058$13,058
SUPPLIES$12,143$12,143
BANKING FEES$792$792

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$923TotalAmt
Program Services$923ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$233,307TotalAmt
Program Services$233,307ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$65,097BOYAmt
EOY$259,928EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$1,143BOYAmt
EOY$1,143EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$66,240BOYAmt
EOY$261,071EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$3,553BOYAmt
EOY$3,552EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,553BOYAmt
EOY$3,552EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$62,687BOYAmt
EOY$257,519EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$62,687BOYAmt
EOY$257,519EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$66,240BOYAmt
EOY$261,071EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$194,832ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$137,610CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$117,638CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$173,116CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$140,283CurrentTaxYearMinus1YearAmt
Current Tax Year$428,139CurrentTaxYearAmt
Total$996,786TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$10,384CurrentTaxYearMinus2YearsAmt
Total$10,384TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$137,610CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$117,638CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$183,500CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$140,283CurrentTaxYearMinus1YearAmt
Current Tax Year$428,139CurrentTaxYearAmt
Total$1,007,170TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$1,007,170PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$137,610CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$117,638CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$183,500CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$140,283CurrentTaxYearMinus1YearAmt
Current Tax Year$428,139CurrentTaxYearAmt
Total$1,007,170TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Public Support PY5091.00000PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Schedule F IRS990ScheduleF

Grants To Org Outside US GrantsToOrgOutsideUSGrp

FieldValueIRS element (for citing)
Purpose Of GrantCHARITABLEPurposeOfGrantTxt
Cash Grant$148,230CashGrantAmt
Manner Of Cash DisbursementEFTMannerOfCashDisbursementTxt
FieldValueIRS element (for citing)
Transfer To Foreign CorpfalseTransferToForeignCorpInd
Interest In Foreign TrustfalseInterestInForeignTrustInd
Foreign Corp OwnershipfalseForeignCorpOwnershipInd
Passive Foreign Investmest CofalsePassiveForeignInvestmestCoInd
Foreign PartnershipfalseForeignPartnershipInd
Boycott CountriesfalseBoycottCountriesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11BTOP MANAGEMENT WILL REVIEW FINANCIAL STATEMENTS WITH TAX RETURN BEFORE FILING.
FORM 990, PAGE 6, PART VI, LINE 12CTOP MANAGEMENT REGULARLY MONITOR AND ENFORCE COMPLIANCE WITH THE POLICY.
FORM 990, PAGE 6, PART VI, LINE 15ACOMPENSATION IS SET BY ARTICLES OF ORGANIZATION.
FORM 990, PAGE 6, PART VI, LINE 19DOCUMENT AVAILABLE TO PUBLIC UPON ON REQUEST.

Comments

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