THE D&L FOUNDATION: Form 990PF, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
THE D&L FOUNDATION (EIN 04-6827787)
Tax period
2017-01-01 to 2017-12-31
Filed
2018-03-06
IRS object ID
201830669349100003
Schema version
2017v2.2
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)
Return2018-03-06T14:55:35-05:00ReturnTs
Tax Period End2017-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN042701070PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SHEPHERD & GOLDSTEINBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11671 WORCESTER RD STE 303AddressLine1Txt
CityFRAMINGHAMCityNm
State AbbreviationMAStateAbbreviationCd
ZIP017015400ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2017-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN046827787EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1D&L FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlD&LFBusinessNameControlTxt
Phone6178647634PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1140 BRATTLE STREETAddressLine1Txt
CityCAMBRIDGECityNm
State AbbreviationMAStateAbbreviationCd
ZIP02138ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonBENJAMIN ZANDERPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone6174918515PhoneNum
Signature2018-03-06SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCURTIS A FELDMAN CPAPreparerPersonNm
PTINP00005914PTIN
Phone5088752552PhoneNum
Preparation2018-03-06PreparationDt
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$65,181FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$259,434ContriRcvdRevAndExpnssAmt
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Total Rev And Expnss$259,434TotalRevAndExpnssAmt
Total Net Invst Incm$0TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss$1,245AccountingFeesRevAndExpnssAmt
Other Expenses Rev And Expnss$101OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$1,346TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$214,867ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$214,867ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$216,213TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$214,867TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$43,221ExcessRevenueOverExpensesAmt
Net Investment Income$0NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$19,715SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$65,181SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$65,181SavAndTempCashInvstEOYFMVAmt
Total Assets BOY$19,715TotalAssetsBOYAmt
Total Assets EOY$65,181TotalAssetsEOYAmt
Total Assets EOYFMV$65,181TotalAssetsEOYFMVAmt
Other Liabilities BOY$11,945OtherLiabilitiesBOYAmt
Other Liabilities EOY$14,190OtherLiabilitiesEOYAmt
Total Liabilities BOY$11,945TotalLiabilitiesBOYAmt
Total Liabilities EOY$14,190TotalLiabilitiesEOYAmt
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind
Unrestricted BOY$7,770UnrestrictedBOYAmt
Unrestricted EOY$50,991UnrestrictedEOYAmt
Tot Net Ast Or Fund Balances BOY$7,770TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$50,991TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$19,715TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$65,181TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$7,770TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$43,221ExcessRevenueOverExpensesAmt
Subtotal$50,991SubtotalAmt
Tot Net Ast Or Fund Balances EOY$50,991TotNetAstOrFundBalancesEOYAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxfalseLiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$271,681AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$37,521NetVlNoncharitableAssetsYr1Amt
Distribution Yr17.240772DistributionYr1Rt
Adjusted Qlfy Distri Yr2$146,346AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2$25,511NetVlNoncharitableAssetsYr2Amt
Distribution Yr25.736584DistributionYr2Rt
Adjusted Qlfy Distri Yr3$32,107AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3$15,674NetVlNoncharitableAssetsYr3Amt
Distribution Yr32.048424DistributionYr3Rt
Adjusted Qlfy Distri Yr4$29,385AdjustedQlfyDistriYr4Amt
Net Vl Noncharitable Assets Yr4$4,646NetVlNoncharitableAssetsYr4Amt
Distribution Yr46.324796DistributionYr4Rt
Adjusted Qlfy Distri Yr5$35,002AdjustedQlfyDistriYr5Amt
Net Vl Noncharitable Assets Yr5$15,548NetVlNoncharitableAssetsYr5Amt
Distribution Yr52.251222DistributionYr5Rt
Total Distribution23.601798TotalDistributionRt
Average Distribution4.720360AverageDistributionRt
Net Vl Noncharitable Assets$41,811NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$197,363AdjNetVlNoncharitableAssetsAmt
Adj Nonchrtbl Net Invst Incm Pct$197,363AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$214,867QualifyingDistributionsAmt

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
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Form990 PF Filed With Atty GenfalseForm990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressNAWebsiteAddressTxt
Individual With BooksBENJAMIN ZANDERIndividualWithBooksNm
Phone6178647634PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1140 BRATTLE STREETAddressLine1Txt
CityCAMBRIDGECityNm
State AbbreviationMAStateAbbreviationCd
ZIP02138ZIPCd
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
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

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonBENJAMIN ZANDERPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1140 BRATTLE STREETAddressLine1Txt
CityCAMBRIDGECityNm
State AbbreviationMAStateAbbreviationCd
ZIP02138ZIPCd
FieldValueIRS element (for citing)
TitlePRESIDENTTitleTxt
Average Hrs Per Wk Devoted To Pos000.00AverageHrsPerWkDevotedToPosRt
Compensation$0CompensationAmt
Employee Benefit Program$0EmployeeBenefitProgramAmt
Expense Account Other Allwnc$0ExpenseAccountOtherAllwncAmt
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

FieldValueIRS element (for citing)
Description1MUSICIAN SUPPORTDescription1Txt
Expenses1$119,467Expenses1Amt
Description2NEW ENGLAND CONSERVATORYDescription2Txt
Expenses2$54,998Expenses2Amt
Description3DAVID ST. GEORGE MUSIC EDUCATION FUNDINGDescription3Txt
Expenses3$25,002Expenses3Amt
Description4LONGY SCHOOL OF MUSICDescription4Txt
Expenses4$14,500Expenses4Amt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$42,448AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$42,448TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$42,448AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$637CashDeemedCharitableAmt
Net Vl Noncharitable Assets$41,811NetVlNoncharitableAssetsAmt
Minimum Investment Return$2,091MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$2,091MinimumInvestmentReturnAmt
Distributable Before Adj$2,091DistributableBeforeAdjAmt
Distributable Before Ded$2,091DistributableBeforeDedAmt
Distributable As Adjusted$2,091DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$214,867ExpensesAndContributionsAmt
Qualifying Distributions$214,867QualifyingDistributionsAmt
Adjusted Qualifying Distri$214,867AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$2,091DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$34,226ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$29,153ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$31,323ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$145,072ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$269,805ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$509,579TotalExcessDistributionCyovAmt
Qualifying Distributions$214,867QualifyingDistributionsAmt
Applied To Current Year$2,091AppliedToCurrentYearAmt
Remaining Distri From Corpus$212,776RemainingDistriFromCorpusAmt
Total Corpus$722,355TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$34,226ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$688,129ExcessDistriCyovToNextYrAmt
Excess From Year4$29,153ExcessFromYear4Amt
Excess From Year3$31,323ExcessFromYear3Amt
Excess From Year2$145,072ExcessFromYear2Amt
Excess From Year1$269,805ExcessFromYear1Amt
Excess From Current Year$212,776ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Application Submission Info ApplicationSubmissionInfoGrp

FieldValueIRS element (for citing)
Recipient PersonBENJAMIN ZANDERRecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line1140 BRATTLE STREETAddressLine1Txt
CityCAMBRIDGECityNm
State AbbreviationMAStateAbbreviationCd
ZIP02138ZIPCd
FieldValueIRS element (for citing)
Recipient Phone6174918515RecipientPhoneNum
Recipient Email AddressBZ@BENJAMINZANDER.COMRecipientEmailAddressTxt
Form And Info And MaterialsINITITAL REQUEST IN EMAIL OR LETTER FORMAT INCLUDING PURPOSE OF FUNDS AND AMOUNT REQUESTED. FUTHER INVESTIGATION OF CAUSE IF DEEMED APPROPIATE.FormAndInfoAndMaterialsTxt
Submission DeadlinesNONESubmissionDeadlinesTxt
Restrictions On AwardsNONERestrictionsOnAwardsTxt

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (22 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmtAddress Line2RecipientUSAddress/AddressLine2Txt
NEW ENGLAND CONSERVATORY
290 HUNTINGTON AVEBOSTONMA02115MUSIC EDUCATIONMUSICIAN SUPPORT$54,998
LONGY SCHOOL OF MUSIC
27 GARDEN STREETCAMBRIDGEMA02138MUSIC EDUCATIONMUSICIAN SUPPORT$14,500
FLUTISTRY BOSTON
801A TREMONT STREETBOSTONMA02118MUSICIAN SUPPORT$500
ABIGAIL HONG
513 CHANTICLEER DRIVECHERRY HILLNJ08003MUSICIAN SUPPORT$13,000
ARIA CHEREGOSHA
5403 CAREY PLACEDURHAMNC27712MUSICIAN SUPPORT$10,168
CARLOS AGUILAR
7685 CONCERTO LANESAN DIEGOCA92127MUSICIAN SUPPORT$15,000
DAVID ST GEORGE
45 HODGE ROADARLINGTONMA02474TEACHERMUSIC EDUCTIONAL FUNDING$25,002
DEREK BECKHOLD
57 MAIN STREETBOXFORDMA01921MUSICIAN SUPPORT$500
DOMINICK BOYLE
33 GAINSBOROUGH STREETBOSTONMA02115MUSICIAN SUPPORT$16,000205B
EIL HOLMES
1593 HARVARDYARD MAIL CTRCAMBRIDGEMA02138MUSICIAN SUPPORT$4,5001 OXFORD STREET
ELMER CHURAMPI
290 HUNTINGTON AVENUEBOSTONMA02115MUSICIAN SUPPORT$4,299
FRANK JOHN
5442 VELVET LANESAN ANTONIOTX78219MUSICIAN SUPPORT$7,300
HARRISON KLEIN
32 CHESTER STREETALLSTONMA02134MUSICIAN SUPPORT$3,000UNIT 3
JASON RUSSO
13 HOMESTEAD AVENUEJOHNSTONRI02919MUSICIAN SUPPORT$6,100
JOSEPH CRADLER
16 WESTLAND AVENUEBOSTONMA02115MUSICIAN SUPPORT$4,000UNIT 44
KEBRA SEYOUN CHARLES
931 SW 86 AVENUEPEMBROKE PINESFL33025MUSICIAN SUPPORT$10,000
MARIA D'AMBROSINO
30 WOODBRINE DRIVEPLYMOUTHMA02360MUSICIAN SUPPORT$3,000
MARK MACHA
255 SAINT BOTOLPH STREETBOSTONMA02115MUSICIAN SUPPORT$2,500ROOM 1010B
NYRA HALL
189 HIGHLAND STREETBOSTONMA02119MUSICIAN SUPPORT$3,000
REESE WILLIAMS
3433 WESTBURY ROADBIRMINGHAMAL35223MUSICIAN SUPPORT$5,000
RYOEI LEO KAWAI
318 SUMMIT AVENUEBRIGHTONMA02135MUSICIAN SUPPORT$7,500APT 10
SOPHIA ANNA SZOKOLAY
71 SYMPHONY ROADBOSTONMA02115MUSICIAN SUPPORT$5,000APT 203
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$214,867TotalGrantOrContriPdDurYrAmt

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)
CategoryACCOUNTINGCategoryTxt
Amt$1,245Amt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt
EXPENSES
BANK FEES$101

Other Liabilities Schedule OtherLiabilitiesSchedule

Other Liabilities Detail OtherLiabilitiesDetail

FieldValueIRS element (for citing)
DescLOAN FROM OFFICERDesc
BOY Book Value$11,945BOYBookValueAmt
EOY Book Value$14,190EOYBookValueAmt

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