SHEPHER FOUNDATION: Form 990PF, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
SHEPHER FOUNDATION (EIN 45-6748619)
Tax period
2017-01-01 to 2017-12-31
Filed
2018-05-14
IRS object ID
201831349349101988
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)
Return2018-05-14T10:58:54-07:00ReturnTs
Tax Period End2017-12-31TaxPeriodEndDt

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 Begin2017-01-01TaxPeriodBeginDt

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
Signature2018-05-11SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSTEPHEN M WEIRPreparerPersonNm
PTINP00510876PTIN
Phone8187100900PhoneNum
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$4,465,065FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$1,999,999ContriRcvdRevAndExpnssAmt
Total Rev And Expnss$1,999,999TotalRevAndExpnssAmt
Total Net Invst Incm$0TotalNetInvstIncmAmt
Legal Fees Rev And Expnss$8,569LegalFeesRevAndExpnssAmt
Accounting Fees Rev And Expnss$6,525AccountingFeesRevAndExpnssAmt
Other Expenses Rev And Expnss$160OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$15,254TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$3,925,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$3,925,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$3,940,254TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$3,925,000TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$1,940,255ExcessRevenueOverExpensesAmt
Net Investment Income$0NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$6,405,320CashBOYAmt
Cash EOY$4,465,065CashEOYAmt
Cash EOYFMV$4,465,065CashEOYFMVAmt
Total Assets BOY$6,405,320TotalAssetsBOYAmt
Total Assets EOY$4,465,065TotalAssetsEOYAmt
Total Assets EOYFMV$4,465,065TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind
Unrestricted BOY$6,405,320UnrestrictedBOYAmt
Unrestricted EOY$4,465,065UnrestrictedEOYAmt
Tot Net Ast Or Fund Balances BOY$6,405,320TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$4,465,065TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$6,405,320TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$4,465,065TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$6,405,320TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$1,940,255ExcessRevenueOverExpensesAmt
Subtotal$4,465,065SubtotalAmt
Tot Net Ast Or Fund Balances EOY$4,465,065TotNetAstOrFundBalancesEOYAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxfalseLiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$325,000AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$2,609,866NetVlNoncharitableAssetsYr1Amt
Distribution Yr10.12453DistributionYr1Rt
Adjusted Qlfy Distri Yr2$385,000AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2$927,882NetVlNoncharitableAssetsYr2Amt
Distribution Yr20.41492DistributionYr2Rt
Adjusted Qlfy Distri Yr3$250,000AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3$658,060NetVlNoncharitableAssetsYr3Amt
Distribution Yr30.37991DistributionYr3Rt
Adjusted Qlfy Distri Yr4$128,292AdjustedQlfyDistriYr4Amt
Net Vl Noncharitable Assets Yr4$885,973NetVlNoncharitableAssetsYr4Amt
Distribution Yr40.14480DistributionYr4Rt
Net Vl Noncharitable Assets Yr5$369,375NetVlNoncharitableAssetsYr5Amt
Total Distribution1.064159TotalDistributionRt
Average Distribution0.212832AverageDistributionRt
Net Vl Noncharitable Assets$4,773,087NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$1,015,866AdjNetVlNoncharitableAssetsAmt
Adj Nonchrtbl Net Invst Incm Pct$1,015,866AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$3,925,000QualifyingDistributionsAmt

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

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$4,845,774AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$4,845,774TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$4,845,774AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$72,687CashDeemedCharitableAmt
Net Vl Noncharitable Assets$4,773,087NetVlNoncharitableAssetsAmt
Minimum Investment Return$238,654MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$238,654MinimumInvestmentReturnAmt
Distributable Before Adj$238,654DistributableBeforeAdjAmt
Distributable Before Ded$238,654DistributableBeforeDedAmt
Distributable As Adjusted$238,654DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$3,925,000ExpensesAndContributionsAmt
Qualifying Distributions$3,925,000QualifyingDistributionsAmt
Adjusted Qualifying Distri$3,925,000AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$238,654DistributableAsAdjustedAmt
Excess Distribution Cyov Yr4$66,735ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$217,097ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$338,606ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$194,507ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$816,945TotalExcessDistributionCyovAmt
Qualifying Distributions$3,925,000QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$238,654AppliedToCurrentYearAmt
Remaining Distri From Corpus$3,686,346RemainingDistriFromCorpusAmt
Total Corpus$4,503,291TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$4,503,291ExcessDistriCyovToNextYrAmt
Excess From Year4$66,735ExcessFromYear4Amt
Excess From Year3$217,097ExcessFromYear3Amt
Excess From Year2$338,606ExcessFromYear2Amt
Excess From Year1$194,507ExcessFromYear1Amt
Excess From Current Year$3,686,346ExcessFromCurrentYearAmt

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 (2 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
ISRAELI-AMERICAN COUNCIL
5900 CANOGA AVEWOODLAND HILLSCA91367NONEPCPURCHASE, REMODELING,AND CONSTRUCTION OF A COMMUNITY CENTER$3,700,000
AMERICAN ISRAEL EDUCATION FOUNDATIO
251 H STREET NWWASHINGTONDC20001NONEPCEDUCATIONAL PROGRAMS AND SEMINARS$225,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$3,925,000TotalGrantOrContriPdDurYrAmt

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

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 PersonMIRIAM SHEPHERContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line116027 VENTURA BL 400AddressLine1Txt
CityENCINOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP91436ZIPCd
FieldValueIRS element (for citing)
Total Contributions$1,999,999TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail (2 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmtAdjusted Net IncomeAdjustedNetIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
ACCOUNTING FEES$975$0$0$0
AUDIT FEES$5,550$0$0$0

Liquidation Explanation Stmt LiquidationExplanationStmt

FieldValueIRS element (for citing)
ExplanationTHERE WAS A SUBSTANTIAL CONTRACTION DURING 2017 BECAUSE THE FOUNDATION DISTRIBUTEDMORE THAN 25% OF ITS ASSETS TO A CHARITABLE ORGANIZATION.ExplanationTxt

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFeesGrp

FieldValueIRS element (for citing)
CategoryLEGAL FEESCategoryTxt
Legal Fees$8,569LegalFeesAmt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

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

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