BETA

HELP SOM-CHILD FOUNDATION INC: Form 990PF, tax year 2015

View the entire original 990 at ProPublica ↗

Organization
HELP SOM-CHILD FOUNDATION INC (EIN 13-3319142)
Tax period
2015-07-01 to 2016-06-30
Filed
2017-05-14
IRS object ID
201701349349100520
Schema version
2015v3.0
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 ReturnHeader

FieldValueIRS element (for citing)
Return2017-05-14T19:13:40-07:00ReturnTs
Tax Period End2016-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Bruce A Rosen CPA PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line17 Cobblestone CourtAddressLine1Txt
CityCenterportCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11721ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2015-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN133319142EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE HELP SOM-CHILD FOUNDATION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlHELPBusinessNameControlTxt
Phone2125819340PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1810 SEVENTH AVENUE - 29 FLAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10019ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonFRANK J STELLAPersonNm
Person TitleTreasurerPersonTitleTxt
Signature2017-05-14SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonBRUCE A ROSEN CPAPreparerPersonNm
PTINP00041268PTIN
Phone6317541600PhoneNum
FieldValueIRS element (for citing)
Tax2015TaxYr
Build TS2021-01-29 14:40:06ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$1,439,190FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$67InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$67InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$67InterestOnSavingsAdjNetIncmAmt
Dividends Rev And Expnss$22,334DividendsRevAndExpnssAmt
Dividends Net Invst Incm$22,334DividendsNetInvstIncmAmt
Dividends Adj Net Incm$22,334DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss$61,315NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$465,522GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$61,315CapGainNetIncmNetInvstIncmAmt
Net ST Capital Gain Adj Net Incm$48NetSTCapitalGainAdjNetIncmAmt
Total Rev And Expnss$83,716TotalRevAndExpnssAmt
Total Net Invst Incm$83,716TotalNetInvstIncmAmt
Total Adj Net Incm$22,449TotalAdjNetIncmAmt
Taxes Rev And Expnss$2,500TaxesRevAndExpnssAmt
Other Expenses Rev And Expnss$6,189OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$6,189OtherExpensesNetInvstIncmAmt
Other Expenses Adj Net Incm$6,189OtherExpensesAdjNetIncmAmt
Tot Opr Expenses Rev And Expnss$8,689TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$6,189TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Adj Net Incm$6,189TotOprExpensesAdjNetIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$67,860ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$67,860ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$76,549TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$6,189TotalExpensesNetInvstIncmAmt
Total Expenses Adj Net Incm$6,189TotalExpensesAdjNetIncmAmt
Total Expenses Dsbrs Chrtbl$67,860TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$7,167ExcessRevenueOverExpensesAmt
Net Investment Income$77,527NetInvestmentIncomeAmt
Adjusted Net Income$16,260AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$68,075SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$83,796SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$83,796SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY$629,433CorporateStockBOYAmt
Corporate Stock EOY$672,010CorporateStockEOYAmt
Corporate Stock EOYFMV$895,822CorporateStockEOYFMVAmt
Corporate Bonds BOY$25,071CorporateBondsBOYAmt
Other Investments BOY$480,217OtherInvestmentsBOYAmt
Other Investments EOY$454,157OtherInvestmentsEOYAmt
Other Investments EOYFMV$459,572OtherInvestmentsEOYFMVAmt
Total Assets BOY$1,202,796TotalAssetsBOYAmt
Total Assets EOY$1,209,963TotalAssetsEOYAmt
Total Assets EOYFMV$1,439,190TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind
Retained Earning BOY$1,202,796RetainedEarningBOYAmt
Retained Earning EOY$1,209,963RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$1,202,796TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$1,209,963TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$1,202,796TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$1,209,963TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$1,202,796TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$7,167ExcessRevenueOverExpensesAmt
Subtotal$1,209,963SubtotalAmt
Tot Net Ast Or Fund Balances EOY$1,209,963TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (3 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdAcquiredAcquiredDtSoldSoldDtGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
DEUTSCHE BANKP2015-01-012015-12-31$99,213$99,165$48$48
DEUTSCHE BANKP2007-01-012015-12-31$360,891$305,042$55,849$55,849
Capital Gain Dividends$5,418
FieldValueIRS element (for citing)
Capital Gain Net Income$61,315CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss$48NetShortTermCapitalGainLossAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxfalseLiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$72,110AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$1,517,589NetVlNoncharitableAssetsYr1Amt
Distribution Yr10.04752DistributionYr1Rt
Adjusted Qlfy Distri Yr2$71,880AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2$1,431,123NetVlNoncharitableAssetsYr2Amt
Distribution Yr20.05023DistributionYr2Rt
Adjusted Qlfy Distri Yr3$59,019AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3$1,329,111NetVlNoncharitableAssetsYr3Amt
Distribution Yr30.04441DistributionYr3Rt
Adjusted Qlfy Distri Yr4$57,270AdjustedQlfyDistriYr4Amt
Net Vl Noncharitable Assets Yr4$1,302,632NetVlNoncharitableAssetsYr4Amt
Distribution Yr40.04397DistributionYr4Rt
Adjusted Qlfy Distri Yr5$71,464AdjustedQlfyDistriYr5Amt
Net Vl Noncharitable Assets Yr5$1,314,489NetVlNoncharitableAssetsYr5Amt
Distribution Yr50.05437DistributionYr5Rt
Total Distribution0.240478TotalDistributionRt
Average Distribution0.048096AverageDistributionRt
Net Vl Noncharitable Assets$1,454,541NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$69,958AdjNetVlNoncharitableAssetsAmt
Net Investment Income Pct$775NetInvestmentIncomePctAmt
Adj Nonchrtbl Net Invst Incm Pct$70,733AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$67,860QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$1,551InvestmentIncomeExciseTaxAmt
Subtotal$1,551SubtotalAmt
Tax Based On Investment Income$1,551TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$3,452EstimatedPlusOvpmtIncmTxAmt
Applied To Es Tax$2,000AppliedToEsTaxAmt
Total Payments And Credits$5,452TotalPaymentsAndCreditsAmt
Overpayment$3,901OverpaymentAmt
Applied To ES Tax$3,901AppliedToESTaxAmt

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 EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateNYOrgReportOrRegisterStateCd
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 Line1THE FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2125819340PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1810 SEVENTH AVENUE - 29 FLAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10019ZIPCd
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 (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
AMY MORGAN SOMMER
1112 MONTANA AVENUE 610SANTA MONICACA90403President0.00$0
BEVERLY SOMMER
810 SEVENTH AVENUENEW YORKNY10019Vice President0.00$0
FRANK J STELLA
810 SEVENTH AVENUENEW YORKNY10019Treasurer0.00$0
DOROTHY WAITS
810 SEVENTH AVENUENEW YORKNY10019Secretary0.00$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$1,394,868AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$81,823AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$1,476,691TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$1,476,691AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$22,150CashDeemedCharitableAmt
Net Vl Noncharitable Assets$1,454,541NetVlNoncharitableAssetsAmt
Minimum Investment Return$72,727MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$72,727MinimumInvestmentReturnAmt
Tax Based On Investment Income$1,551TaxBasedOnInvestmentIncomeAmt
Total Tax$1,551TotalTaxAmt
Distributable Before Adj$71,176DistributableBeforeAdjAmt
Distributable Before Ded$71,176DistributableBeforeDedAmt
Distributable As Adjusted$71,176DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$67,860ExpensesAndContributionsAmt
Qualifying Distributions$67,860QualifyingDistributionsAmt
Adjusted Qualifying Distri$67,860AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$71,176DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$2,962ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr2$2,640ExcessDistributionCyovYr2Amt
Total Excess Distribution Cyov$5,602TotalExcessDistributionCyovAmt
Qualifying Distributions$67,860QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$67,860AppliedToCurrentYearAmt
Excess Distri Cyov App CY Corpus$3,316ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$3,316ExcessDistributionCyovAppCYAmt
Total Corpus$2,286TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$2,286ExcessDistriCyovToNextYrAmt
Excess From Year2$2,286ExcessFromYear2Amt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerAMY MORGAN SOMMERContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp

FieldValueIRS element (for citing)
Recipient PersonSEE ATTACHEDRecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line1SCHEDULEAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10019ZIPCd
FieldValueIRS element (for citing)
Recipient Relationshipn/aRecipientRelationshipTxt
Recipient Foundation StatusPCRecipientFoundationStatusTxt
Grant Or Contribution PurposeVARIOUSGrantOrContributionPurposeTxt
Amt$67,860Amt
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$67,860TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$67RelatedOrExemptFunctionIncmAmt

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$22,334RelatedOrExemptFunctionIncmAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$61,315RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$83,716RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$83,716TotalIncomeProducingActyAmt

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

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

FieldValueIRS element (for citing)
StockDEUTSCHE BANK - EQUITIESStockNm
EOY Book Value$672,010EOYBookValueAmt
EOYFMV$895,822EOYFMVAmt

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp

FieldValueIRS element (for citing)
Category Or ItemDEUTSCHE BANK - INVESTMENT FUNDSCategoryOrItemTxt
Listed At Cost Or FMVAT COSTListedAtCostOrFMVCd
Book Value$454,157BookValueAmt
EOYFMV$459,572EOYFMVAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmtAdjusted Net IncomeAdjustedNetIncomeAmt
INVESTMENT ADVISORY FEES$5,939$5,939$5,939
REGISTRATION FEES$250$250$250

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryFEDERAL TAXESCategoryTxt
Amt$2,500Amt

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