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ROBERT OWEN LEHMAN FOUNDATION INC: Form 990PF, tax year 2016

View the entire original 990 at ProPublica ↗

Organization
ROBERT OWEN LEHMAN FOUNDATION INC (EIN 46-0787425)
Tax period
2016-01-01 to 2016-12-31
Filed
2017-05-15
IRS object ID
201721359349100537
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 ReturnHeader

FieldValueIRS element (for citing)
Return2017-05-15T09:08:04-05:00ReturnTs
Tax Period End2016-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN812276003PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1HERTZ HERSON CPA LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1477 MADISON AVENUEAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10022ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2016-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN460787425EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ROBERT OWEN LEHMAN FOUNDATION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlROBEBusinessNameControlTxt
Phone2126867160PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13487 EAST AVENUEAddressLine1Txt
CityROCHESTERCityNm
State AbbreviationNYStateAbbreviationCd
ZIP14618ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonROBERT OWEN LEHMANPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone2126867160PhoneNum
Signature2017-05-12SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonBRIAN J GLOZNEKPreparerPersonNm
PTINP00106849PTIN
Phone2126867160PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address72.43.148.194IPv4AddressTxt
FieldValueIRS element (for citing)
IP2017-05-12IPDt
IP Tm15:04:01IPTm
IP TimezoneEDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id9E5DD6FB9DC4BEAB252FB14BA2DB1C7F33A9D63BAtSubmissionCreationDeviceId
At Submission Filing Device Id2FB9A1C9C0511242ECE4E64D4C05F19634CF6DE9AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2016TaxYr
Build TS2021-01-29 14:40:06ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$160,066FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$168,696ContriRcvdRevAndExpnssAmt
Net Gain Sale Ast Rev And Expnss$0NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$167,056GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$127,056CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$168,696TotalRevAndExpnssAmt
Total Net Invst Incm$127,056TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$0CompOfcrDirTrstRevAndExpnssAmt
Comp Ofcr Dir Trst Net Invst Incm$0CompOfcrDirTrstNetInvstIncmAmt
Comp Ofcr Dir Trst Dsbrs Chrtbl$0CompOfcrDirTrstDsbrsChrtblAmt
Accounting Fees Rev And Expnss$1,500AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$0AccountingFeesNetInvstIncmAmt
Accounting Fees Chrtbl Prps$1,500AccountingFeesChrtblPrpsAmt
Other Expenses Rev And Expnss$30OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$30OtherExpensesNetInvstIncmAmt
Other Expenses Dsbrs Chrtbl$0OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$1,530TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$30TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$1,500TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$8,500ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$8,500ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$10,030TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$30TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$10,000TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$158,666ExcessRevenueOverExpensesAmt
Net Investment Income$127,026NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$1,400CashBOYAmt
Cash EOY$160,066CashEOYAmt
Cash EOYFMV$160,066CashEOYFMVAmt
Total Assets BOY$1,400TotalAssetsBOYAmt
Total Assets EOY$160,066TotalAssetsEOYAmt
Total Assets EOYFMV$160,066TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind
Capital Stock BOY$0CapitalStockBOYAmt
Capital Stock EOY$0CapitalStockEOYAmt
Additional Paid In Capital BOY$0AdditionalPaidInCapitalBOYAmt
Additional Paid In Capital EOY$0AdditionalPaidInCapitalEOYAmt
Retained Earning BOY$1,400RetainedEarningBOYAmt
Retained Earning EOY$160,066RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$1,400TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$160,066TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$1,400TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$160,066TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$1,400TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$158,666ExcessRevenueOverExpensesAmt
Other Increases$0OtherIncreasesAmt
Subtotal$160,066SubtotalAmt
Other Decreases$0OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$160,066TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp

FieldValueIRS element (for citing)
PropertySALE OF 30 KIRCHNER DRAWINGSPropertyDesc
How AcquiredPHowAcquiredCd
Gross Sales Price$167,056GrossSalesPriceAmt
Cost Or Other Basis$40,000CostOrOtherBasisAmt
Gain Or Loss$127,056GainOrLossAmt
Gains Minus Excess Or Losses$127,056GainsMinusExcessOrLossesAmt
FieldValueIRS element (for citing)
Capital Gain Net Income$127,056CapitalGainNetIncomeAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 Tax0LiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$100AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$1,470NetVlNoncharitableAssetsYr1Amt
Distribution Yr10.068027DistributionYr1Rt
Adjusted Qlfy Distri Yr2$0AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2$1,108NetVlNoncharitableAssetsYr2Amt
Distribution Yr20.000000DistributionYr2Rt
Total Distribution0.068027TotalDistributionRt
Average Distribution0.034014AverageDistributionRt
Net Vl Noncharitable Assets$137,893NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$4,690AdjNetVlNoncharitableAssetsAmt
Net Investment Income Pct$1,270NetInvestmentIncomePctAmt
Adj Nonchrtbl Net Invst Incm Pct$5,960AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$10,000QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Domestic Org Meeting Sect4940eYes (X)DomesticOrgMeetingSect4940eInd
Investment Income Excise Tax$1,270InvestmentIncomeExciseTaxAmt
Tax Under Section511$0TaxUnderSection511Amt
Subtotal$1,270SubtotalAmt
Subtitle A Tax$0SubtitleATaxAmt
Tax Based On Investment Income$1,270TaxBasedOnInvestmentIncomeAmt
Total Payments And Credits$0TotalPaymentsAndCreditsAmt
Es Penalty$37EsPenaltyAmt
Tax Due$1,307TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political Acty0LegislativePoliticalActyInd
More Than100 Spent0MoreThan100SpentInd
Form1120 POL Filed0Form1120POLFiledInd
Section4955 Organization Tax$0Section4955OrganizationTaxAmt
Section4955 Managers Tax$0Section4955ManagersTaxAmt
Tax Reimbursed$0TaxReimbursedAmt
Activities Not Previously Rpt0ActivitiesNotPreviouslyRptInd
Changes To Articles Or Bylaws0ChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Organization Dissolved Etc0OrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (1)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (1)AtLeast5000InAssetsInd
Org Report Or Register StateNYOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (1)Form990PFFiledWithAttyGenInd
Private Operating Foundation0PrivateOperatingFoundationInd
New Substantial Contributors0NewSubstantialContributorsInd
Own Controlled Entity0OwnControlledEntityInd
Donor Advised Fund0DonorAdvisedFundInd
Comply With Public Insp RqrYes (1)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt
Individual With BooksMR ROBERT OWEN LEHMANIndividualWithBooksNm
Phone2126867160PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line13487 EAST AVENUEAddressLine1Txt
CityROCHESTERCityNm
State AbbreviationNYStateAbbreviationCd
ZIP14618ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts Question0ForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified Prsn0SaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified Prsn0BrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified Prsn0FurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified Prsn0PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified Prsn0TransferAstDisqualifiedPrsnInd
Payment To Government Official0PaymentToGovernmentOfficialInd
Uncorrected Prior Acts0UncorrectedPriorActsInd
Undistributed Income PY0UndistributedIncomePYInd
Business Holdings0BusinessHoldingsInd
Jeopardy Investments0JeopardyInvestmentsInd
Uncorrected PY Jeopardy Invst0UncorrectedPYJeopardyInvstInd
Influence Legislation0InfluenceLegislationInd
Influence Election0InfluenceElectionInd
Grants To Individuals0GrantsToIndividualsInd
Grants To Organizations0GrantsToOrganizationsInd
Noncharitable Purpose0NoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
ROBERT OWEN LEHMAN
3487 EAST AVENUEROCHESTERNY14618PRESIENT, DIRECTOR0.00$0$0$0
MARIE ROLF
3487 EAST AVENUEROCHESTERNY14618VICE PRESIDENT, DIRECTOR0.00$0$0$0
BRIAN GLOZNEK
477 MADISON AVENUE 1OTH FLNEW YORKNY10022TREASURER, DIRECTOR0.00$0$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Other Employee Paid Over50k0OtherEmployeePaidOver50kCnt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt
Contractor Paid Over50k0ContractorPaidOver50kCnt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$86,717AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$53,276FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$139,993TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$139,993AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$2,100CashDeemedCharitableAmt
Net Vl Noncharitable Assets$137,893NetVlNoncharitableAssetsAmt
Minimum Investment Return$6,895MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$6,895MinimumInvestmentReturnAmt
Tax Based On Investment Income$1,270TaxBasedOnInvestmentIncomeAmt
Total Tax$1,270TotalTaxAmt
Distributable Before Adj$5,625DistributableBeforeAdjAmt
Recoveries Qualfied Distri$0RecoveriesQualfiedDistriAmt
Distributable Before Ded$5,625DistributableBeforeDedAmt
Deduction From Distributable$0DeductionFromDistributableAmt
Distributable As Adjusted$5,625DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$10,000ExpensesAndContributionsAmt
Program Related Invst Total$0ProgramRelatedInvstTotalAmt
Qualifying Distributions$10,000QualifyingDistributionsAmt
Pct Sect4940e Org Net Invst Incm$1,270PctSect4940eOrgNetInvstIncmAmt
Adjusted Qualifying Distri$8,730AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$5,625DistributableAsAdjustedAmt
Undistributed Income PY$29UndistributedIncomePYAmt
Total For Prior Years$0TotalForPriorYearsAmt
Total Excess Distribution Cyov$0TotalExcessDistributionCyovAmt
Qualifying Distributions$10,000QualifyingDistributionsAmt
Applied To Year1$29AppliedToYear1Amt
Applied To Prior Years$0AppliedToPriorYearsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$5,625AppliedToCurrentYearAmt
Remaining Distri From Corpus$4,346RemainingDistriFromCorpusAmt
Excess Distri Cyov App CY Corpus$0ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$0ExcessDistributionCyovAppCYAmt
Total Corpus$4,346TotalCorpusAmt
Prior Year Undistributed Incm$0PriorYearUndistributedIncmAmt
Prior Year Deficiency Or Tax$0PriorYearDeficiencyOrTaxAmt
Taxable1$0Taxable1Amt
Taxable2$0Taxable2Amt
Undistributed Income CY$0UndistributedIncomeCYAmt
Corpus Distri170b1 E Or4942g3$0CorpusDistri170b1EOr4942g3Amt
Excess Distri Cyov From Yr5$0ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$4,346ExcessDistriCyovToNextYrAmt
Excess From Current Year$4,346ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1UNIVERSITY OF ROCHESTER EASTMAN SCHOOL OF MUSICBusinessNameLine1Txt

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line126 GIBBS STREETAddressLine1Txt
CityROCHESTERCityNm
State AbbreviationNYStateAbbreviationCd
ZIP14604ZIPCd
FieldValueIRS element (for citing)
Recipient RelationshipN/ARecipientRelationshipTxt
Recipient Foundation StatusEDUCATIONAL INSTITUTRecipientFoundationStatusTxt
Grant Or Contribution PurposeGENERAL CHARITABLE & EDUCATIONAL PURPOSESGrantOrContributionPurposeTxt
Amt$8,500Amt
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$8,500TotalGrantOrContriPdDurYrAmt
Total Grant Or Contri Apprv Fut$0TotalGrantOrContriApprvFutAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Unrelated Business Taxbl Incm$0UnrelatedBusinessTaxblIncmAmt
Exclusion$0ExclusionAmt
Related Or Exempt Function Incm$0RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$0TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EO0TrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EO0TrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of Assets0SalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EO0PurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth Assets0RentalOfFacilitiesOthAssetsInd
Reimbursement Arrangements0ReimbursementArrangementsInd
Loans Or Loan Guarantees0LoansOrLoanGuaranteesInd
Performance Of Services Etc0PerformanceOfServicesEtcInd
Sharing Of Facilities Etc0SharingOfFacilitiesEtcInd
Relationships Nonchrtbl EO0RelationshipsNonchrtblEOInd

Schedule B IRS990ScheduleB

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
General RuleYes (X)GeneralRuleInd

Contributor Information ContributorInformationGrp (2 entries)

ContributorContributorNumAddress Line1ContributorUSAddress/AddressLine1TxtCityContributorUSAddress/CityNmState AbbreviationContributorUSAddress/StateAbbreviationCdZIPContributorUSAddress/ZIPCdTotal ContributionsTotalContributionsAmtPerson ContributionPersonContributionIndNoncash ContributionNoncashContributionInd
ROBERT OWEN LEHMAN
13487 EAST AVENUEROCHESTERNY14618$1,640Yes (X)
ROBERT OWEN LEHMAN
23487 EAST AVENUEROCHESTERNY14618$167,056Yes (X)

Non Cash Property Contribution NonCashPropertyContributionGrp

FieldValueIRS element (for citing)
Contributor2ContributorNum
Noncash Property30 KIRCHNER DRAWINGSNoncashPropertyDesc
Fair Market Value$167,056FairMarketValueAmt
Received2016-03-29ReceivedDt

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryACCOUNTING FEESCategoryTxt
Amt$1,500Amt
Net Investment Income$0NetInvestmentIncomeAmt
Disbursements Charitable Prps$1,500DisbursementsCharitablePrpsAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

FieldValueIRS element (for citing)
DescBANK CHARGESDesc
Revenue And Expenses Per Books$30RevenueAndExpensesPerBooksAmt
Net Investment Income$30NetInvestmentIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

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