THE IRVING AND MARJORIE COWAN FAMILY FOUNDATION INC: Form 990PF, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- THE IRVING AND MARJORIE COWAN FAMILY FOUNDATION INC (EIN 65-0665228)
- Tax period
- 2016-01-01 to 2016-12-31
- Filed
- 2017-05-02
- IRS object ID
- 201711229349100536
- 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
- Accounting Fees Schedule
- All Oth Prog Rltd Investments Sch
- Applied To Prior Year Election
- Gain Loss Sale Other Assets Sch
- Investments Corp Bonds Schedule
- Investments Corp Stock Schedule
- Investments Govt Obligations Sch
- Investments Other Schedule2
- Other Decreases Schedule
- Other Expenses Schedule
- Other Increases Schedule
- Other Professional Fees Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2017-05-02T13:57:58-05:00 | ReturnTs |
| Tax Period End | 2016-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 560574444 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHERRY BEKAERT LP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2525 PONCE DE LEON BLVD SUITE 1040 | AddressLine1Txt |
| City | CORAL GABLES | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33134 | 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 | 650665228 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE IRVING & MARJORIE F COWAN FAMILY | BusinessNameLine1Txt |
| Business Name Line2 | FOUNDATION INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | IRVI | BusinessNameControlTxt |
| Phone | 9544577007 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3725 SOUTH OCEAN DRIVE NO 718 | AddressLine1Txt |
| City | HOLLYWOOD | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33019 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | IRVING COWAN | PersonNm |
| Person Title | MANAGER | PersonTitleTxt |
| Phone | 9544588998 | PhoneNum |
| Signature | 2017-05-01 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | STEPHEN DANNER | PreparerPersonNm |
| PTIN | P00021233 | PTIN |
| Phone | 7866936300 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 99.59.226.189 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2017-05-01 | IPDt |
| IP Tm | 09:17:34 | IPTm |
| IP Timezone | ED | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | E718A0F99D2A8A8A4A0D8B2E2BB35AC9DAE29E81 | 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 | $2,785,310 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Interest On Sav Rev And Expnss | $4,456 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $4,456 | InterestOnSavNetInvstIncmAmt |
| Dividends Rev And Expnss | $49,193 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $49,193 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $104,852 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $930,593 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $107,054 | CapGainNetIncmNetInvstIncmAmt |
| Total Rev And Expnss | $158,501 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $160,703 | 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 | $3,500 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $3,500 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $0 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $59,130 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $59,130 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $0 | OtherProfFeesDsbrsChrtblAmt |
| Taxes Rev And Expnss | $1,757 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $1,757 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $553 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $553 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $0 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $64,940 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $64,940 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $144,860 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $144,860 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $209,800 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $64,940 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $144,860 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$51,299 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $95,763 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $93,758 | CashBOYAmt |
| Cash EOY | $72,339 | CashEOYAmt |
| Cash EOYFMV | $72,339 | CashEOYFMVAmt |
| US Government Obligations BOY | $400,281 | USGovernmentObligationsBOYAmt |
| US Government Obligations EOY | $344,231 | USGovernmentObligationsEOYAmt |
| US Govt Obligations EOYFMV | $342,772 | USGovtObligationsEOYFMVAmt |
| Corporate Stock BOY | $1,515,620 | CorporateStockBOYAmt |
| Corporate Stock EOY | $1,523,130 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $2,029,996 | CorporateStockEOYFMVAmt |
| Corporate Bonds BOY | $27,044 | CorporateBondsBOYAmt |
| Corporate Bonds EOY | $62,409 | CorporateBondsEOYAmt |
| Corporate Bonds EOYFMV | $61,819 | CorporateBondsEOYFMVAmt |
| Other Investments BOY | $307,293 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $291,775 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $278,384 | OtherInvestmentsEOYFMVAmt |
| Total Assets BOY | $2,343,996 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,293,884 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $2,785,310 | 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 | $2,343,996 | RetainedEarningBOYAmt |
| Retained Earning EOY | $2,293,884 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $2,343,996 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $2,293,884 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $2,343,996 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $2,293,884 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $2,343,996 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$51,299 | ExcessRevenueOverExpensesAmt |
| Other Increases | $1,977 | OtherIncreasesAmt |
| Subtotal | $2,294,674 | SubtotalAmt |
| Other Decreases | $790 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $2,293,884 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (5 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt | AcquiredAcquiredDt | SoldSoldDt |
|---|---|---|---|---|---|---|---|
| MERRILL LYNCH #04298 | P | $98,245 | $95,716 | $2,529 | $2,529 | ||
| MERRILL LYNCH #04298 | P | $656,091 | $616,182 | $39,909 | $39,909 | ||
| MERRILL LYNCH #04298 | P | $176,210 | $111,630 | $64,580 | $64,580 | ||
| KONINKLIJKE AHOLD DELHAIZE-CASH IN LIEU | P | $22 | $22 | $22 | 2016-07-28 | 2016-07-28 | |
| PRAIRIESKY RTY-CASH IN LIEU | P | $14 | $14 | $14 | 2016-06-21 | 2016-06-21 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $107,054 | CapitalGainNetIncomeAmt |
Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable Section4942 Tax | 0 | LiableSection4942TaxInd |
| Adjusted Qlfy Distri Yr1 | $141,516 | AdjustedQlfyDistriYr1Amt |
| Net Vl Noncharitable Assets Yr1 | $2,900,863 | NetVlNoncharitableAssetsYr1Amt |
| Distribution Yr1 | 0.048784 | DistributionYr1Rt |
| Adjusted Qlfy Distri Yr2 | $135,175 | AdjustedQlfyDistriYr2Amt |
| Net Vl Noncharitable Assets Yr2 | $2,953,441 | NetVlNoncharitableAssetsYr2Amt |
| Distribution Yr2 | 0.045769 | DistributionYr2Rt |
| Adjusted Qlfy Distri Yr3 | $126,910 | AdjustedQlfyDistriYr3Amt |
| Net Vl Noncharitable Assets Yr3 | $2,783,236 | NetVlNoncharitableAssetsYr3Amt |
| Distribution Yr3 | 0.045598 | DistributionYr3Rt |
| Adjusted Qlfy Distri Yr4 | $123,202 | AdjustedQlfyDistriYr4Amt |
| Net Vl Noncharitable Assets Yr4 | $2,558,515 | NetVlNoncharitableAssetsYr4Amt |
| Distribution Yr4 | 0.048154 | DistributionYr4Rt |
| Adjusted Qlfy Distri Yr5 | $111,660 | AdjustedQlfyDistriYr5Amt |
| Net Vl Noncharitable Assets Yr5 | $2,568,321 | NetVlNoncharitableAssetsYr5Amt |
| Distribution Yr5 | 0.043476 | DistributionYr5Rt |
| Total Distribution | 0.231781 | TotalDistributionRt |
| Average Distribution | 0.046356 | AverageDistributionRt |
| Net Vl Noncharitable Assets | $2,765,221 | NetVlNoncharitableAssetsAmt |
| Adj Net Vl Noncharitable Assets | $128,185 | AdjNetVlNoncharitableAssetsAmt |
| Net Investment Income Pct | $958 | NetInvestmentIncomePctAmt |
| Adj Nonchrtbl Net Invst Incm Pct | $129,143 | AdjNonchrtblNetInvstIncmPctAmt |
| Qualifying Distributions | $144,860 | 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 | $958 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $958 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $958 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $2,025 | EstimatedPlusOvpmtIncmTxAmt |
| Total Payments And Credits | $2,025 | TotalPaymentsAndCreditsAmt |
| Overpayment | $1,067 | OverpaymentAmt |
| Applied To ES Tax | $1,067 | 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 | FL | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (1) | 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 |
| Individual With Books | C MORSE | IndividualWithBooksNm |
| Phone | 9544577007 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3725 SOUTH OCEAN DRIVE 718 | AddressLine1Txt |
| City | HOLLYWOOD | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 330192909 | 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 (4 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 |
|---|---|---|---|---|---|---|---|---|
| IRVING COWAN | ||||||||
| 3725 SOUTH OCEAN DRIVE 718 | HOLLYWOOD | FL | 33019 | SECRETARY/TREASURER/MANAGE | 0.00 | $0 | $0 | $0 |
| JONATHAN COWAN | ||||||||
| 3725 SOUTH OCEAN DRIVE 718 | HOLLYWOOD | FL | 33019 | DIRECTOR | 0.00 | $0 | $0 | $0 |
| CYNTHIA COWAN | ||||||||
| 3725 SOUTH OCEAN DRIVE 718 | HOLLYWOOD | FL | 33019 | DIRECTOR | 0.00 | $0 | $0 | $0 |
| DEBRA COWAN FISHMAN | ||||||||
| 3725 SOUTH OCEAN DRIVE 718 | HOLLYWOOD | FL | 33019 | DIRECTOR | 0.00 | $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 |
Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | N/A | Description1Txt |
| Expenses1 | $0 | Expenses1Amt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | N/A | Description1Txt |
| Expenses1 | $0 | Expenses1Amt |
| All Other Program Rltd Invst Tot | $0 | AllOtherProgramRltdInvstTotAmt |
| Total | $0 | TotalAmt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $2,737,024 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $70,307 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $2,807,331 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $2,807,331 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $42,110 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $2,765,221 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $138,261 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $138,261 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $958 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $958 | TotalTaxAmt |
| Distributable Before Adj | $137,303 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $137,303 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $137,303 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $144,860 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $144,860 | QualifyingDistributionsAmt |
| Pct Sect4940e Org Net Invst Incm | $958 | PctSect4940eOrgNetInvstIncmAmt |
| Adjusted Qualifying Distri | $143,902 | AdjustedQualifyingDistriAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $137,303 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $143,548 | UndistributedIncomePYAmt |
| Prior Year1 | 2014 | PriorYear1Yr |
| Total For Prior Years | $988 | TotalForPriorYearsAmt |
| Total Excess Distribution Cyov | $0 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $144,860 | QualifyingDistributionsAmt |
| Applied To Year1 | $143,548 | AppliedToYear1Amt |
| Applied To Prior Years | $988 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $324 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $0 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $0 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $0 | PriorYearUndistributedIncmAmt |
| Prior Year Deficiency Or Tax | $0 | PriorYearDeficiencyOrTaxAmt |
| Taxable1 | $0 | Taxable1Amt |
| Taxable2 | $0 | Taxable2Amt |
| Undistributed Income CY | $136,979 | UndistributedIncomeCYAmt |
| Corpus Distri170b1 E Or4942g3 | $0 | CorpusDistri170b1EOr4942g3Amt |
| Excess Distri Cyov From Yr5 | $0 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $0 | ExcessDistriCyovToNextYrAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (24 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt | Address Line2RecipientUSAddress/AddressLine2Txt |
|---|---|---|---|---|---|---|---|---|
| AMERICAN CANCER SOCIETY | ||||||||
| 250 WILLIAMS STREET NW | ATLANTA | GA | 30303 | N/A | 501(C)(3) | SOCIAL/WELFARE | $250 | |
| BASCOM PALMER EYE INSTITUTE | ||||||||
| 900 NW 17TH STREET | MIAMI | FL | 33136 | N/A | 501(C)(3) | SCIENTIFIC | $2,500 | |
| BONE AND JOINT RESEARCH FOUNDATION | ||||||||
| 1140 BUSINESS CENTER DRIVE SUITE | HOUSTON | TX | 77043 | N/A | 501(C)(3) | SCIENTIFIC | $15,000 | 101 |
| ELTON JOHN AIDS FOUNDATION | ||||||||
| 584 BROADWAY SUITE 906 | NEW YORK | NY | 10012 | N/A | 501(C)(3) | SOCIAL/WELFARE | $2,500 | |
| GRAYSON-JOCKEY CLUB RESEARCH FDN | ||||||||
| 821 CORPORTATE DR | LEXINGTON | KY | 40503 | N/A | 501(C)(3) | SCIENTIFIC | $1,000 | |
| HOLOCAUST DOCUMENTATION & EDUCATION | ||||||||
| 2031 HARRISON STREET | HOLLYWOOD | FL | 33021 | N/A | 501(C)(3) | EDUCATIONAL | $2,000 | |
| JOE DIMAGGIO CHILDREN'S HOSPITAL FOUNDATION | ||||||||
| 1005 JOE DIMAGGIO DRIVE | HOLLYWOOD | FL | 33021 | N/A | 501(C)(3) | SCIENTIFIC | $10,000 | |
| MAKE A WISH SOUTHERN FLORIDA | ||||||||
| 4491 SOUTH STATE ROAD 7 STE 201 | DAVIE | FL | 33314 | N/A | 501(C)(3) | ARTS | $2,000 | |
| MAYO FOUNDATION DEPARTMENT OF DEVELOPMENT | ||||||||
| 200 FIRST ST SW | ROCHESTER | MN | 55905 | N/A | 501(C)(3) | SCIENTIFIC | $5,000 | |
| MEMORIAL FOUNDATION | ||||||||
| 3711 GARFIELD ST | HOLLYWOOD | FL | 33021 | N/A | 501(C)(3) | SOCIAL WELFARE | $10,000 | |
| MEMORIAL SLOAN KETTERING | ||||||||
| PO BOX 27106 | NEW YORK | NY | 10087 | N/A | 501(C)(3) | SOCIAL WELFARE | $1,000 | |
| MT SINAI MEDICAL CENTER FOUNDATION | ||||||||
| 4300 ALTON ROAD STE 100 | MIAMI BEACH | FL | 33140 | N/A | 501(C)(3) | SCIENTIFIC | $30,000 | |
| PINECREST SCHOOL | ||||||||
| 1501 NE 62ND STREET | FORT LAUDERDALE | FL | 33334 | N/A | 501(C)(3) | EDUCATIONAL | $2,000 | |
| ST JUDE CHILDREN'S RESEARCH HOSPITAL | ||||||||
| 501 ST JUDE PLACE | MEMPHIS | TN | 38105 | N/A | 501(C)(3) | SCIENTIFIC | $5,000 | |
| TEMPLE EMANU-EL | ||||||||
| 1701 WASHINGTON AVE | MIAMI BEACH | FL | 33139 | N/A | 501(C)(3) | RELIGIOUS | $19,010 | |
| TEMPLE OF AARON | ||||||||
| 616 MISSISSIPPI RIVER BLVD | ST PAUL | MN | 55116 | N/A | 501(C)(3) | RELIGIOUS | $100 | |
| TEMPLE SOLEL | ||||||||
| 5100 SHERIDAN STREET | HOLLYWOOD | FL | 33021 | N/A | 501(C)(3) | SCIENTIFIC | $1,000 | |
| THE JERUSALEM FOUNDATION INC | ||||||||
| 420 LEXINGTON AVENUE STE 1645 | NEW YORK | NY | 10170 | N/A | 501(C)(3) | SOCIAL/WELFARE | $10,000 | |
| THE WOLFSONIAN-FIU | ||||||||
| 1001 WASHINGTON AVE | MIAMI BEACH | FL | 33139 | N/A | 501(C)(3) | EDUCATION | $2,500 | |
| THROUGHBRED RETIREMENT FDTN | ||||||||
| 178 ELM STREET | SARATOGA SPRINGS | NY | 12866 | N/A | 501(C)(3) | EDUCATIONAL | $1,000 | |
| US HOLOCAUST MEMORIAL | ||||||||
| 100 RAOUL WALLENBERG PLACE SW | WASHINGTON | DC | 20024 | N/A | 501(C)(3) | EDUCATIONAL | $5,000 | |
| UNIVERSITY OF MIAMI SCHOOL OF MEDICINE JACKSON MEDICAL TOWERS | ||||||||
| 1500 NW 12TH AVE STE 1020E | MIAMI | FL | 33136 | N/A | 501(C)(3) | SCIENTIFIC | $15,000 | |
| WOMEN OF TOMORROW | ||||||||
| 22 E FLAGLER 6TH FLOOR | MIAMI | FL | 33134 | N/A | 501(C)(3) | SOCIAL WELFARE | $2,000 | |
| WPBT2 | ||||||||
| PO BOX 610002 | MIAMI BEACH | FL | 33261 | N/A | 501(C)(3) | EDUCATIONAL | $1,000 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $144,860 | 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 | $4,456 | ExclusionAmt |
Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $49,193 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $104,852 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $158,501 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $158,501 | 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 |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | PROFESSIONAL FEES | CategoryTxt |
| Amt | $3,500 | Amt |
| Net Investment Income | $3,500 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
All Oth Prog Rltd Investments Sch AllOthProgRltdInvestmentsSch
All Other Program Related Invst AllOtherProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | N/A | Desc |
| Amt | $0 | Amt |
Applied To Prior Year Election AppliedToPriorYearElection
| Field | Value | IRS element (for citing) |
|---|---|---|
| Election | IRVING COWAN AS A FOUNDATION MANAGER IS MAKING THE ELECTION UNDER REGULATION 53.4942(A)-3(D)(2) TO APPLY THE EXCESS QUALIFYING DISTRIBUTIONS TO THE 2014 TAX YEAR UNDISTRIBUTED INCOME | ElectionDesc |
Gain Loss Sale Other Assets Sch GainLossSaleOtherAssetsSch
Gain Loss Sale Other Asset GainLossSaleOtherAssetGrp (2 entries)
| AssetAssetDesc | How AcquiredHowAcquiredTxt | Gross Sales PriceGrossSalesPriceAmt | Sales ExpenseSalesExpenseAmt | Total NetTotalNetAmt | BasisBasisAmt |
|---|---|---|---|---|---|
| LITIGATION | PURCHASED | $11 | $0 | $11 | |
| ADJUSTMENT TO GAIN/LOSS | PURCHASED | $0 | -$2,213 | $2,213 |
Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule
Investments Corporate Bonds InvestmentsCorporateBondsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond | CORPORATE BONDS | BondNm |
| EOY Book Value | $62,409 | EOYBookValueAmt |
| EOYFMV | $61,819 | EOYFMVAmt |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Stock | CORPORATE STOCKS | StockNm |
| EOY Book Value | $1,523,130 | EOYBookValueAmt |
| EOYFMV | $2,029,996 | EOYFMVAmt |
Investments Govt Obligations Sch InvestmentsGovtObligationsSch
| Field | Value | IRS element (for citing) |
|---|---|---|
| US Govt Obligations Book Vl EOY | $344,231 | USGovtObligationsBookVlEOYAmt |
| US Govt Obligations EOYFMV | $342,772 | USGovtObligationsEOYFMVAmt |
| State Local Sec Book Vl EOY | $0 | StateLocalSecBookVlEOYAmt |
| State Local Sec EOYFMV | $0 | StateLocalSecEOYFMVAmt |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category Or Item | MUTUAL FUNDS | CategoryOrItemTxt |
| Listed At Cost Or FMV | FMV | ListedAtCostOrFMVCd |
| Book Value | $291,775 | BookValueAmt |
| EOYFMV | $278,384 | EOYFMVAmt |
Other Decreases Schedule OtherDecreasesSchedule
Other Decreases Detail OtherDecreasesDetail (2 entries)
| DescDesc | AmtAmt |
|---|---|
| FEDERAL EXCISE TAXES | $349 |
| EXPENSES NOT PREVIOUSLY REPORTED | $441 |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (3 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| CORPORATE ANNUAL REPORT | $70 | $70 | $0 |
| BANK FEES | $29 | $29 | $0 |
| CERTIFICATION FEE | $454 | $454 | $0 |
Other Increases Schedule OtherIncreasesSchedule
Other Increases Detail OtherIncreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | NONTAXABLE DIVIDEND DISTRIBUTIONS | Desc |
| Amt | $1,977 | Amt |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | MERRILL LYNCH | CategoryTxt |
| Amt | $59,130 | Amt |
| Net Investment Income | $59,130 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | FOREIGN TAXES PAID | CategoryTxt |
| Amt | $1,757 | Amt |
| Net Investment Income | $1,757 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Comments