LARCH FOUNDATION: Form 990PF, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- LARCH FOUNDATION (EIN 20-2012929)
- Tax period
- 2016-01-01 to 2016-12-31
- Filed
- 2017-05-09
- IRS object ID
- 201701299349101800
- Schema version
- 2016v3.0
- 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
- Form 990-PF
- Schedule B
- Accounting Fees Schedule
- Expln Of Non Filing With AG Stmt
- Investments Corp Bonds Schedule
- Investments Corp Stock Schedule
- Investments Govt Obligations Sch
- Investments Other Schedule2
- Other Expenses Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2017-05-09T15:07:24-05:00 | ReturnTs |
| Tax Period End | 2016-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 811227223 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MANN GELON GLODNEY GUMEROVE YEE LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1880 CENTURY PARK EAST SUITE 950 | AddressLine1Txt |
| City | LOS ANGELES | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90067 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2016-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 202012929 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE LARCH FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LARC | BusinessNameControlTxt |
| Phone | 2077120360 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 26 PARK ROAD | AddressLine1Txt |
| City | WHEELING | CityNm |
| State Abbreviation | WV | StateAbbreviationCd |
| ZIP | 260036642 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | IRV SHAPELL | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 2077120360 | PhoneNum |
| Signature | 2017-05-08 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | EVA W YEE | PreparerPersonNm |
| PTIN | P00222839 | PTIN |
| Phone | 3102773633 | PhoneNum |
| Preparation | 2017-05-08 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 38.122.246.122 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2017-05-08 | IPDt |
| IP Tm | 14:15:40 | IPTm |
| IP Timezone | PD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 6107EBFDA9BDB788BC78BA51682D7A4C77365693 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 38E44E31D8F84B27B854E8D1CF8E89B59FF61EE5 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $1,660,001 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $647,349 | ContriRcvdRevAndExpnssAmt |
| Interest On Sav Rev And Expnss | $19,392 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $15,410 | InterestOnSavNetInvstIncmAmt |
| Dividends Rev And Expnss | $5,482 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $5,482 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | -$13,479 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $157,771 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $0 | CapGainNetIncmNetInvstIncmAmt |
| Total Rev And Expnss | $658,744 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $20,892 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $0 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $0 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $0 | CompOfcrDirTrstDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $7,070 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $7,070 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $0 | AccountingFeesChrtblPrpsAmt |
| Taxes Rev And Expnss | $756 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $42 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $30 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $30 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $0 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $7,856 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $7,142 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $702,350 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $702,350 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $710,206 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $7,142 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $702,350 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$51,462 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $13,750 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $1,080,338 | CashBOYAmt |
| Cash EOY | $1,017,308 | CashEOYAmt |
| Cash EOYFMV | $1,017,308 | CashEOYFMVAmt |
| Sav And Temp Cash Invst BOY | $230,998 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $363,847 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $363,847 | SavAndTempCashInvstEOYFMVAmt |
| Rcvbl From Officers EOY | $215 | RcvblFromOfficersEOYAmt |
| Rcvbl From Officers EOYFMV | $215 | RcvblFromOfficersEOYFMVAmt |
| US Government Obligations BOY | $205,490 | USGovernmentObligationsBOYAmt |
| US Government Obligations EOY | $124,305 | USGovernmentObligationsEOYAmt |
| US Govt Obligations EOYFMV | $127,906 | USGovtObligationsEOYFMVAmt |
| Corporate Stock BOY | $179,950 | CorporateStockBOYAmt |
| Corporate Stock EOY | $179,950 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $93,575 | CorporateStockEOYFMVAmt |
| Corporate Bonds BOY | $95,742 | CorporateBondsBOYAmt |
| Corporate Bonds EOY | $55,902 | CorporateBondsEOYAmt |
| Corporate Bonds EOYFMV | $57,150 | CorporateBondsEOYFMVAmt |
| Other Investments BOY | $471 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $0 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $0 | OtherInvestmentsEOYFMVAmt |
| Total Assets BOY | $1,792,989 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,741,527 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $1,660,001 | TotalAssetsEOYFMVAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
| Capital Stock BOY | $0 | CapitalStockBOYAmt |
| Capital Stock EOY | $0 | CapitalStockEOYAmt |
| Additional Paid In Capital BOY | $0 | AdditionalPaidInCapitalBOYAmt |
| Additional Paid In Capital EOY | $0 | AdditionalPaidInCapitalEOYAmt |
| Retained Earning BOY | $1,792,989 | RetainedEarningBOYAmt |
| Retained Earning EOY | $1,741,527 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $1,792,989 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $1,741,527 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $1,792,989 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $1,741,527 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $1,792,989 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$51,462 | ExcessRevenueOverExpensesAmt |
| Other Increases | $0 | OtherIncreasesAmt |
| Subtotal | $1,741,527 | SubtotalAmt |
| Other Decreases | $0 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $1,741,527 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (4 entries)
| PropertyPropertyDesc | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt | How AcquiredHowAcquiredCd |
|---|---|---|---|---|---|
| PUBLICLY TRADED SECURITIES | $10,000 | $10,000 | $0 | $0 | |
| PUBLICLY TRADED SECURITIES | $90,000 | $94,721 | -$4,721 | -$4,721 | |
| PUBLICLY TRADED SECURITIES | $40,000 | $39,840 | $160 | $160 | |
| PUBLICLY TRADED SECURITIES | $17,771 | $26,689 | -$8,918 | -$8,918 | P |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | -$13,479 | CapitalGainNetIncomeAmt |
Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable Section4942 Tax | 0 | LiableSection4942TaxInd |
| Adjusted Qlfy Distri Yr1 | $396,000 | AdjustedQlfyDistriYr1Amt |
| Net Vl Noncharitable Assets Yr1 | $1,265,070 | NetVlNoncharitableAssetsYr1Amt |
| Distribution Yr1 | 0.313026 | DistributionYr1Rt |
| Adjusted Qlfy Distri Yr2 | $1,270,767 | AdjustedQlfyDistriYr2Amt |
| Net Vl Noncharitable Assets Yr2 | $1,159,513 | NetVlNoncharitableAssetsYr2Amt |
| Distribution Yr2 | 1.095949 | DistributionYr2Rt |
| Adjusted Qlfy Distri Yr3 | $146,800 | AdjustedQlfyDistriYr3Amt |
| Net Vl Noncharitable Assets Yr3 | $1,621,555 | NetVlNoncharitableAssetsYr3Amt |
| Distribution Yr3 | 0.090530 | DistributionYr3Rt |
| Adjusted Qlfy Distri Yr4 | $201,410 | AdjustedQlfyDistriYr4Amt |
| Net Vl Noncharitable Assets Yr4 | $1,192,166 | NetVlNoncharitableAssetsYr4Amt |
| Distribution Yr4 | 0.168945 | DistributionYr4Rt |
| Adjusted Qlfy Distri Yr5 | $157,400 | AdjustedQlfyDistriYr5Amt |
| Net Vl Noncharitable Assets Yr5 | $747,486 | NetVlNoncharitableAssetsYr5Amt |
| Distribution Yr5 | 0.210573 | DistributionYr5Rt |
| Total Distribution | 1.879023 | TotalDistributionRt |
| Average Distribution | 0.375805 | AverageDistributionRt |
| Net Vl Noncharitable Assets | $1,376,899 | NetVlNoncharitableAssetsAmt |
| Adj Net Vl Noncharitable Assets | $517,446 | AdjNetVlNoncharitableAssetsAmt |
| Net Investment Income Pct | $138 | NetInvestmentIncomePctAmt |
| Adj Nonchrtbl Net Invst Incm Pct | $517,584 | AdjNonchrtblNetInvstIncmPctAmt |
| Qualifying Distributions | $702,350 | QualifyingDistributionsAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Domestic Org Meeting Sect4940e | Yes (X) | DomesticOrgMeetingSect4940eInd |
| Investment Income Excise Tax | $138 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $138 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $138 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $800 | EstimatedPlusOvpmtIncmTxAmt |
| Total Payments And Credits | $800 | TotalPaymentsAndCreditsAmt |
| Overpayment | $662 | OverpaymentAmt |
| Applied To ES Tax | $662 | AppliedToESTaxAmt |
| Refund | $0 | RefundAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | 0 | LegislativePoliticalActyInd |
| More Than100 Spent | 0 | MoreThan100SpentInd |
| Form1120 POL Filed | 0 | Form1120POLFiledInd |
| Section4955 Organization Tax | $0 | Section4955OrganizationTaxAmt |
| Section4955 Managers Tax | $0 | Section4955ManagersTaxAmt |
| Tax Reimbursed | $0 | TaxReimbursedAmt |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | 0 | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (1) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (1) | AtLeast5000InAssetsInd |
| Org Report Or Register State | ME | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | 0 | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | 0 | PrivateOperatingFoundationInd |
| New Substantial Contributors | 0 | NewSubstantialContributorsInd |
| Own Controlled Entity | 0 | OwnControlledEntityInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (1) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | IRVIN SHAPELL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2077120360 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 26 PARK ROAD | AddressLine1Txt |
| City | WHEELING | CityNm |
| State Abbreviation | WV | StateAbbreviationCd |
| ZIP | 260036642 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | 0 | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | 0 | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | 0 | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | 0 | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | 0 | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | 0 | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | 0 | PaymentToGovernmentOfficialInd |
| Uncorrected Prior Acts | 0 | UncorrectedPriorActsInd |
| Undistributed Income PY | 0 | UndistributedIncomePYInd |
| Business Holdings | 0 | BusinessHoldingsInd |
| Jeopardy Investments | 0 | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | 0 | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | 0 | InfluenceLegislationInd |
| Influence Election | 0 | InfluenceElectionInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Noncharitable Purpose | 0 | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|---|---|---|---|
| IRVIN SHAPELL | ||||||||
| 26 PARK ROAD | WHEELING | WV | 260036642 | PRES, SEC, TREASURER | 1.00 | $0 | $0 | $0 |
| CHARLES E MILLER | ||||||||
| 6TH FLOOR WEST TOWER 100 MIDDLE ST | PORTLAND | ME | 04101 | CLERK | 0.50 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Other Employee Paid Over50k | 0 | OtherEmployeePaidOver50kCnt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
| Contractor Paid Over50k | 0 | ContractorPaidOver50kCnt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $373,355 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $1,024,512 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $1,397,867 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $1,397,867 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $20,968 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $1,376,899 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $68,845 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $68,845 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $138 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $138 | TotalTaxAmt |
| Distributable Before Adj | $68,707 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $68,707 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $68,707 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $702,350 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $702,350 | QualifyingDistributionsAmt |
| Pct Sect4940e Org Net Invst Incm | $138 | PctSect4940eOrgNetInvstIncmAmt |
| Adjusted Qualifying Distri | $702,212 | AdjustedQualifyingDistriAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $68,707 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr5 | $120,294 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $142,146 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $66,245 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $1,213,257 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $333,427 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $1,875,369 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $702,350 | QualifyingDistributionsAmt |
| Applied To Year1 | $0 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $68,707 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $633,643 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $2,509,012 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $0 | PriorYearUndistributedIncmAmt |
| Prior Year Deficiency Or Tax | $0 | PriorYearDeficiencyOrTaxAmt |
| Taxable1 | $0 | Taxable1Amt |
| Taxable2 | $0 | Taxable2Amt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Corpus Distri170b1 E Or4942g3 | $0 | CorpusDistri170b1EOr4942g3Amt |
| Excess Distri Cyov From Yr5 | $120,294 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $2,388,718 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $142,146 | ExcessFromYear4Amt |
| Excess From Year3 | $66,245 | ExcessFromYear3Amt |
| Excess From Year2 | $1,213,257 | ExcessFromYear2Amt |
| Excess From Year1 | $333,427 | ExcessFromYear1Amt |
| Excess From Current Year | $633,643 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | IRVIN SHAPELL | ContributingManagerNm |
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (25 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|---|
| ALBUQUERQUE LITTLE THEATRE INC | |||||||
| 224 SAN PASQUALE SW | ALBUQUERQUE | NM | 87104 | N/A | PUBLIC CHARITY | GENERAL | $1,000 |
| AMERICAN JEWISH COMMITTEE | |||||||
| 165 EAST 56TH STREET | NEW YORK | NY | 10022 | N/A | PUBLIC CHARITY | GENERAL | $2,500 |
| AMISTAD CENTER FOR ART AND CULTURE | |||||||
| 600 MAIN STREET | HARTFORD | CT | 06103 | N/A | PUBLIC CHARITY | GENERAL | $500 |
| ATLANTIC CHALLENGE FOUNDATION INC | |||||||
| 643 MAIN STREET | ROCKLAND | ME | 04841 | N/A | PUBLIC CHARITY | GENERAL | $5,000 |
| AUGUSTA LEVY LEARNING CENTER | |||||||
| 90 N MAIN STREET | WHEELING | WV | 26003 | N/A | PUBLIC CHARITY | GENERAL | $43,000 |
| BETH ISRAEL CONGREGATION | |||||||
| 1630 BANCROFT WAY | BERKELEY | CA | 94703 | N/A | PUBLIC CHARITY | GENERAL | $5,000 |
| BREWSTER CONSERVATION TRUST | |||||||
| PO BOX 268 | BREWSTER | MA | 02631 | N/A | PUBLIC CHARITY | GENERAL | $500 |
| CALIFORNIA COLLEGIATE INC | |||||||
| 2009 WEST MARTIN LUTHER KING | LOS ANGELES | CA | 90062 | N/A | PUBLIC CHARITY | GENERAL | $5,000 |
| COMMUNITY TELEVISION NETWORK | |||||||
| 516 CONGRESS STREET | PORTLAND | ME | 04101 | N/A | PUBLIC CHARITY | GENERAL | $500 |
| FRIENDS OF AUSCHWITZ-BIRKENAU FOUNDATION | |||||||
| 767 FIFTH AVENUE SUITE 4200 | NEW YORK | NY | 10153 | N/A | PUBLIC CHARITY | GENERAL | $125,000 |
| GULF OF MAINE RESEARCH INSTITUTE | |||||||
| 350 COMMERCIAL STREET | PORTLAND | ME | 04101 | N/A | PUBLIC CHARITY | GENERAL | $1,000 |
| JACKSON MEMORIAL LIBRARY | |||||||
| 71 MAIN STREET PO BOX 231 | TENANTS HARBOR | ME | 04860 | N/A | PUBLIC CHARITY | GENERAL | $500 |
| LAKE CITY HIGH SCHOOL | |||||||
| 6101 RAMSEY ROAD | COEUR DALENE | ID | 83815 | N/A | PUBLIC CHARITY | GENERAL | $5,000 |
| LAND TRUST FOR THE MISSISSIPPI COASTAL PLAIN | |||||||
| 955-A HOWARD AVENUE | BILOXI | MS | 39533 | N/A | PUBLIC CHARITY | GENERAL | $500 |
| MOUNTAINEER AUTISM PROJECT | |||||||
| 1114 KANAWHA BLVD EAST | CHARLESTON | WV | 25301 | N/A | PUBLIC CHARITY | GENERAL | $25,000 |
| OGLEBAY INSTITUTE | |||||||
| 1330 NATIONAL ROAD | WHEELING | WV | 26003 | N/A | PUBLIC CHARITY | GENERAL | $7,500 |
| OTSEGO LAND TRUST INC | |||||||
| PO BOX 173 | COOPERSTOWN | NY | 13326 | N/A | PUBLIC CHARITY | GENERAL | $500 |
| SHARON LAND TRUST INC | |||||||
| PO BOX 1027 | SHARON | CT | 06069 | N/A | PUBLIC CHARITY | GENERAL | $500 |
| SPEAKING UP FOR US | |||||||
| PO BOX 586 ONE PORTLAND SQUARE | PORTLAND | ME | 04112 | N/A | PUBLIC CHARITY | GENERAL | $50,000 |
| ST GEORGE VOLUNTEER FIREGHTERS & AMBULANCE ASSOCIATION | |||||||
| 3 SCHOOL STREET PO BOX 249 | TENANTS HARBOR | ME | 04860 | N/A | PUBLIC CHARITY | GENERAL | $350 |
| STRIVE | |||||||
| 128 M STREET NW 318 | WASHINGTON | DC | 20001 | N/A | PUBLIC CHARITY | GENERAL | $122,000 |
| THE CROMWELL CENTER FOR DISABILITIES AWARENESS | |||||||
| 97 EXCHANGE STREET 205 | PORTLAND | ME | 04101 | N/A | PUBLIC CHARITY | GENERAL | $500 |
| THE JEWISH FEDERATION | |||||||
| 6505 WILSHIRE BLVD | LOS ANGELES | CA | 90048 | N/A | PUBLIC CHARITY | GENERAL | $500 |
| THE LAND TRUST OF DANBURY | |||||||
| PO BOX 32 | DANBURY | CT | 06813 | N/A | PUBLIC CHARITY | GENERAL | $500 |
| UNITED STATES HOLOCAUST MEMORIAL MUSEUM | |||||||
| 100 RAOUL WALLENBERG PLACE SW | WASHINGTON | DC | 20024 | N/A | EOF | GENERAL | $300,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $702,350 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $19,392 | ExclusionAmt |
Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $5,482 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | -$13,479 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $11,395 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $11,395 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | 0 | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | 0 | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | 0 | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | 0 | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | 0 | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | 0 | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | 0 | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | 0 | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | 0 | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | 0 | RelationshipsNonchrtblEOInd |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp (4 entries)
| ContributorContributorNum | Address Line1ContributorUSAddress/AddressLine1Txt | CityContributorUSAddress/CityNm | State AbbreviationContributorUSAddress/StateAbbreviationCd | ZIPContributorUSAddress/ZIPCd | Total ContributionsTotalContributionsAmt | Person ContributionPersonContributionInd |
|---|---|---|---|---|---|---|
| DAVID AND FELA SHAPELL LEAD UNITRUST | ||||||
| 1 | 9401 WILSHIRE BLVD STE 1200 | BEVERLY HILLS | CA | 90212 | $226,907 | Yes (X) |
| DAVID SHAPELL 2009 CHARITABLE LEAD ANNUITY TRUST | ||||||
| 2 | 9401 WILSHIRE BLVD STE 1200 | BEVERLY HILLS | CA | 90212 | $206,686 | Yes (X) |
| FELA SHAPELL 2009 CHARITABLE LEAD ANNUITY TRUST | ||||||
| 3 | 9401 WILSHIRE BLVD STE 1200 | BEVERLY HILLS | CA | 90212 | $206,686 | Yes (X) |
| IRVIN SHAPELL | ||||||
| 4 | 26 PARK ROAD | WHEELING | WV | 26003 | $7,070 | Yes (X) |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ACCOUNTING | CategoryTxt |
| Amt | $7,070 | Amt |
| Net Investment Income | $7,070 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Expln Of Non Filing With AG Stmt ExplnOfNonFilingWithAGStmt
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | THE FOUNDATION IS REGISTERED IN MAINE WHICH DOES NOT REQUEST A COPY OF FORM 990-PF SINCE THE FOUNDATION DOES NOT ENGAGE IN FUNDRAISING OR HAVE UNRELATED BUSINESS INCOME. | ExplanationTxt |
Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule
Investments Corporate Bonds InvestmentsCorporateBondsGrp (3 entries)
| BondBondNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| 25,000 SHS FRONTIER COMMUNICATIONS CORP | $25,000 | $24,750 |
| 30,000 LAND O LAKES CAP TR | $30,902 | $32,400 |
| 40,000 DONNELLEY & SONS CO | $0 | $0 |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp (9 entries)
| StockStockNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| 1,000 SHS BARRICK GOLD CORP | $26,715 | $15,980 |
| 1,000/1,500 SHS ENERPLUS CORP | $29,138 | $14,220 |
| 1,500 SHS CAPITAL PRODUCT PARTNERS LP | $13,205 | $4,770 |
| 1,500/2,000 SHS GAMCO RES GOLD & INCOME TR | $20,722 | $11,970 |
| 3,000 SHS FRONTIER COMMUNICATIONS CORP | $16,263 | $10,140 |
| 3,000/5,000 SHS PENGROWTH ENERGY TRUST | $27,401 | $7,100 |
| 500 SHS CENTURYLINK INC COM | $14,725 | $11,890 |
| 500 SHS GENERAL ELECTRIC CO COM | $12,785 | $15,800 |
| 500 SHS SEADRILL LIMITED SHS | $18,996 | $1,705 |
Investments Govt Obligations Sch InvestmentsGovtObligationsSch
| Field | Value | IRS element (for citing) |
|---|---|---|
| US Govt Obligations Book Vl EOY | $0 | USGovtObligationsBookVlEOYAmt |
| US Govt Obligations EOYFMV | $0 | USGovtObligationsEOYFMVAmt |
| State Local Sec Book Vl EOY | $124,305 | StateLocalSecBookVlEOYAmt |
| State Local Sec EOYFMV | $127,906 | StateLocalSecEOYFMVAmt |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category Or Item | ACCRUED INTEREST PAID | CategoryOrItemTxt |
| Listed At Cost Or FMV | AT COST | ListedAtCostOrFMVCd |
| Book Value | $0 | BookValueAmt |
| EOYFMV | $0 | EOYFMVAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | BANK CHARGES | Desc |
| Revenue And Expenses Per Books | $30 | RevenueAndExpensesPerBooksAmt |
| Net Investment Income | $30 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| FOREIGN TAXES | $42 | $42 | $0 |
| FEDERAL EXCISE TAX | $714 | $0 | $0 |
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