SHEPHER FOUNDATION: Form 990PF, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
SHEPHER FOUNDATION (EIN 45-6748619)
Tax period
2018-01-01 to 2018-12-31
Filed
2019-05-15
IRS object ID
201941359349103969
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)
Return2019-05-15T15:34:25-07:00ReturnTs
Tax Period End2018-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN954192795PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Weir and FechtBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line121031 Ventura Blvd Ste 419AddressLine1Txt
CityWoodland HillsCityNm
State AbbreviationCAStateAbbreviationCd
ZIP91364ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2018-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN456748619EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SHEPHER FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSHEPBusinessNameControlTxt
Phone8187007000PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line116027 VENTURA BLAddressLine1Txt
CityENCINOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP91436ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonISAAC SHEPHERPersonNm
Person TitleTrusteePersonTitleTxt
Signature2019-05-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSTEPHEN M WEIRPreparerPersonNm
PTINP00510876PTIN
Phone8187100900PhoneNum
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$3,012,919FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Total Rev And Expnss$0TotalRevAndExpnssAmt
Total Net Invst Incm$0TotalNetInvstIncmAmt
Legal Fees Rev And Expnss$4,826LegalFeesRevAndExpnssAmt
Accounting Fees Rev And Expnss$1,150AccountingFeesRevAndExpnssAmt
Other Expenses Rev And Expnss$170OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$6,146TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$1,446,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$1,446,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$1,452,146TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$1,446,000TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$1,452,146ExcessRevenueOverExpensesAmt
Net Investment Income$0NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$4,465,065CashBOYAmt
Cash EOY$3,012,919CashEOYAmt
Cash EOYFMV$3,012,919CashEOYFMVAmt
Total Assets BOY$4,465,065TotalAssetsBOYAmt
Total Assets EOY$3,012,919TotalAssetsEOYAmt
Total Assets EOYFMV$3,012,919TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind
Unrestricted BOY$4,465,065UnrestrictedBOYAmt
Unrestricted EOY$3,012,919UnrestrictedEOYAmt
Tot Net Ast Or Fund Balances BOY$4,465,065TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$3,012,919TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$4,465,065TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$3,012,919TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$4,465,065TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$1,452,146ExcessRevenueOverExpensesAmt
Subtotal$3,012,919SubtotalAmt
Tot Net Ast Or Fund Balances EOY$3,012,919TotNetAstOrFundBalancesEOYAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxfalseLiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$3,925,000AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$4,773,087NetVlNoncharitableAssetsYr1Amt
Distribution Yr10.82232DistributionYr1Rt
Adjusted Qlfy Distri Yr2$325,000AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2$2,609,866NetVlNoncharitableAssetsYr2Amt
Distribution Yr20.12453DistributionYr2Rt
Adjusted Qlfy Distri Yr3$385,000AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3$927,882NetVlNoncharitableAssetsYr3Amt
Distribution Yr30.41492DistributionYr3Rt
Adjusted Qlfy Distri Yr4$250,000AdjustedQlfyDistriYr4Amt
Net Vl Noncharitable Assets Yr4$658,060NetVlNoncharitableAssetsYr4Amt
Distribution Yr40.37991DistributionYr4Rt
Adjusted Qlfy Distri Yr5$128,292AdjustedQlfyDistriYr5Amt
Net Vl Noncharitable Assets Yr5$885,973NetVlNoncharitableAssetsYr5Amt
Distribution Yr50.14480DistributionYr5Rt
Total Distribution1.886478TotalDistributionRt
Average Distribution0.377296AverageDistributionRt
Net Vl Noncharitable Assets$3,472,967NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$1,310,337AdjNetVlNoncharitableAssetsAmt
Adj Nonchrtbl Net Invst Incm Pct$1,310,337AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$1,446,000QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Domestic Org Meeting Sect4940eYes (X)DomesticOrgMeetingSect4940eInd
Investment Income Excise Tax$0InvestmentIncomeExciseTaxAmt

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
Form990 T FiledfalseForm990TFiledInd
Organization Dissolved EtcYes (true)OrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
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 Line1ISAAC SHEPHERBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8187007000PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line116027 VENTURA BL 400AddressLine1Txt
CityENCINOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP91436ZIPCd
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
Undistr Incm Sect4942a2 Not AppfalseUndistrIncmSect4942a2NotAppInd
Business HoldingsfalseBusinessHoldingsInd
Excess Business HoldingsfalseExcessBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Transactions Fail To Qlfy As ExcfalseTransactionsFailToQlfyAsExcInd
Maintained Expenditure RspnsfalseMaintainedExpenditureRspnsInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Proceeds Or Net IncomefalseProceedsOrNetIncomeInd
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
ISAAC SHEPHER
16027 VENTURA BL 400ENCINOCA91436Trustee0.25$0
MIRIAM SHEPHER
16027 VENTURA BL 400ENCINOCA91436Trustee0.25$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$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$3,525,855AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$3,525,855TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$3,525,855AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$52,888CashDeemedCharitableAmt
Net Vl Noncharitable Assets$3,472,967NetVlNoncharitableAssetsAmt
Minimum Investment Return$173,648MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$173,648MinimumInvestmentReturnAmt
Distributable Before Adj$173,648DistributableBeforeAdjAmt
Distributable Before Ded$173,648DistributableBeforeDedAmt
Distributable As Adjusted$173,648DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$1,446,000ExpensesAndContributionsAmt
Qualifying Distributions$1,446,000QualifyingDistributionsAmt
Adjusted Qualifying Distri$1,446,000AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$173,648DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$66,735ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$217,097ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$338,606ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$194,507ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$3,686,346ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$4,503,291TotalExcessDistributionCyovAmt
Qualifying Distributions$1,446,000QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$173,648AppliedToCurrentYearAmt
Remaining Distri From Corpus$1,272,352RemainingDistriFromCorpusAmt
Total Corpus$5,775,643TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$66,735ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$5,708,908ExcessDistriCyovToNextYrAmt
Excess From Year4$217,097ExcessFromYear4Amt
Excess From Year3$338,606ExcessFromYear3Amt
Excess From Year2$194,507ExcessFromYear2Amt
Excess From Year1$3,686,346ExcessFromYear1Amt
Excess From Current Year$1,272,352ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerISAAC SHEPHERContributingManagerNm
Contributing ManagerMIRIAM SHEPHERContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (6 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmtAddress Line1RecipientForeignAddress/AddressLine1TxtCityRecipientForeignAddress/CityNmProvince Or StateRecipientForeignAddress/ProvinceOrStateNmCountryRecipientForeignAddress/CountryCdForeign PostalRecipientForeignAddress/ForeignPostalCd
ISRAELI-AMERICAN COUNCIL
5900 CANOGA AVEWOODLAND HILLSCA91367NONEPCBUILD A UNITED AND ENGAGED ISRAELI-AMERICAN COMMUNITY$100,000
AMERICAN ISRAEL EDUCATION FOUNDATIO
251 H STREET NWWASHINGTONDC20001NONEPCEDUCATIONAL PROGRAMS AND SEMINARS$225,000
MUNICIPALITY OF BAT YAM
NONEGOVEDUCATIONAL PROGRAMS FOR A SCHOOL$1,000,000NORDO 17BAT YAMBAT YAMISNORDO 17
LEAVES OF HEALING TABERNACLE
9420 LURLINE AVE UNIT DCHATSWORTHCA91311NONEPCASSIST IN MINISTERING TO PEOPLE THROUGHOUT THE WORLD VIA SOCIAL MEDIA.$1,000
AJC GLOBAL JEWISH ADVOCACY
165 EAST 56 STREETNEW YORKNY10022NONEPCASSIST IN INTRODUCING DIVERSE GLOBAL THOUGHT LEADERS TO ISRAEL$20,000
THE CENTRAL FUND OF ISRAEL
980 AVENUE OF THE AMERICASNEW YORKNY10018NONEPCINCREASE THE INTEREST OF THE GENERAL PUBLIC IN THE STATE OF ISRAEL AND ADVANCE THE CAUSE OF PEACE IN THE MIDDLE EAST.$100,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$1,446,000TotalGrantOrContriPdDurYrAmt

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

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryACCOUNTING FEESCategoryTxt
Amt$1,150Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Liquidation Explanation Stmt LiquidationExplanationStmt

FieldValueIRS element (for citing)
ExplanationTHERE WAS A SUBSTANTIAL CONTRACTION DURING 2018 BECAUSE THE FOUNDATION DISTRIBUTED MORE THAN 25% OF ITS ASSETS TO CHARITABLE ORGANIZATIONS.ExplanationTxt

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFeesGrp

FieldValueIRS element (for citing)
CategoryLEGAL FEESCategoryTxt
Legal Fees$4,826LegalFeesAmt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (3 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt
PERMITS & LICENSES$150
POSTAGE$10
STATE FILING FEE$10

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