SZE FAMILY CHARITABLE FOUNDATION: Form 990PF, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- SZE FAMILY CHARITABLE FOUNDATION (EIN 47-6437037)
- Tax period
- 2015-01-01 to 2015-12-31
- Filed
- 2016-04-11
- IRS object ID
- 201611029349100311
- Schema version
- 2015v2.1
- 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
- Legal Fees Schedule
- Other Assets Schedule
- Other Expenses Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2016-04-11T15:58:27-04:00 | ReturnTs |
| Tax Period End | 2015-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 274753471 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TAXES PLUS | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1215 MAIN STREET STE 124 | AddressLine1Txt |
| City | Tewksbury | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01876 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2015-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 476437037 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SZE FAMILY CHARITABLE FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SZEF | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 130 MT AUBURN STREET | AddressLine1Txt |
| City | Cambridge | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02138 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | NIEN DAK SZE | PersonNm |
| Person Title | TRUSTEE | PersonTitleTxt |
| Phone | 6178768441 | PhoneNum |
| Signature | 2016-03-25 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JOYCE MOHR EA | PreparerPersonNm |
| PTIN | P00232434 | PTIN |
| Phone | 9786402500 | PhoneNum |
| Preparation | 2016-04-11 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2016-09-27 15:27:22Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $256,393 | 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 |
| Dividends Rev And Expnss | $10,951 | DividendsRevAndExpnssAmt |
| Net Gain Sale Ast Rev And Expnss | $163,354 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $592,080 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $163,354 | CapGainNetIncmNetInvstIncmAmt |
| Net ST Capital Gain Adj Net Incm | $69,393 | NetSTCapitalGainAdjNetIncmAmt |
| Total Rev And Expnss | $174,305 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $163,354 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $69,393 | TotalAdjNetIncmAmt |
| Legal Fees Rev And Expnss | $5,330 | LegalFeesRevAndExpnssAmt |
| Accounting Fees Rev And Expnss | $665 | AccountingFeesRevAndExpnssAmt |
| Interest Rev And Expnss | $245 | InterestRevAndExpnssAmt |
| Other Expenses Rev And Expnss | $157,780 | OtherExpensesRevAndExpnssAmt |
| Tot Opr Expenses Rev And Expnss | $164,020 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $20,000 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $0 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $184,020 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $0 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$9,715 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $163,354 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $69,393 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Assets BOY | $266,108 | OtherAssetsBOYAmt |
| Other Assets EOY | $256,393 | OtherAssetsEOYAmt |
| Other Assets EOYFMV | $256,393 | OtherAssetsEOYFMVAmt |
| Total Assets BOY | $266,108 | TotalAssetsBOYAmt |
| Total Assets EOY | $256,393 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $256,393 | TotalAssetsEOYFMVAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
| Unrestricted BOY | $266,108 | UnrestrictedBOYAmt |
| Unrestricted EOY | $256,393 | UnrestrictedEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $266,108 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $256,393 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $266,108 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $256,393 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $266,108 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$9,715 | ExcessRevenueOverExpensesAmt |
| Subtotal | $256,393 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $256,393 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (4 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | AcquiredAcquiredDt | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|---|---|
| CS SHORT TERM COVERED | D | 2015-01-01 | 2015-12-31 | $282,254 | $275,350 | $6,904 | $6,904 |
| 666 Kraft Foods Group Merger | D | 2012-02-17 | 2015-07-06 | $10,989 | $10,989 | $10,989 | |
| CS LT NONCOVERED | D | 2014-10-24 | 2015-12-31 | $167,234 | $84,262 | $82,972 | $82,972 |
| CS OPTIONS | P | 2015-01-01 | 2015-12-31 | $131,603 | $69,114 | $62,489 | $62,489 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $163,354 | CapitalGainNetIncomeAmt |
| Net Short Term Capital Gain Loss | $69,393 | NetShortTermCapitalGainLossAmt |
Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable Section4942 Tax | false | LiableSection4942TaxInd |
| Total Distribution | 0.0 | TotalDistributionRt |
| Average Distribution | 0.0 | AverageDistributionRt |
| Adj Net Vl Noncharitable Assets | $0 | AdjNetVlNoncharitableAssetsAmt |
| Net Investment Income Pct | $1,634 | NetInvestmentIncomePctAmt |
| Adj Nonchrtbl Net Invst Incm Pct | $1,634 | AdjNonchrtblNetInvstIncmPctAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $3,267 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | -$3,267 | TaxUnderSection511Amt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $0 | TaxBasedOnInvestmentIncomeAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | false | LegislativePoliticalActyInd |
| More Than100 Spent | false | MoreThan100SpentInd |
| Form1120 POL Filed | false | Form1120POLFiledInd |
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Org Report Or Register State | MA | OrgReportOrRegisterStateCd |
| New Substantial Contributors | false | NewSubstantialContributorsInd |
| Comply With Public Insp Rqr | Yes (true) | ComplyWithPublicInspRqrInd |
| Individual With Books | NIEN DAK SZE | IndividualWithBooksNm |
| Phone | 6178768441 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 130 MT AUBURN STREET | AddressLine1Txt |
| City | Cambridge | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02138 | ZIPCd |
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 |
|---|---|---|---|---|---|---|---|---|
| NIEN DAK SZE | ||||||||
| 130 MT AUBURN STREET | Cambridge | MA | 02138 | TRUSTEE | 1.00 | $0 | $0 | $0 |
| CECILIA SZE | ||||||||
| 130 MT AUBURN STREET | Cambridge | MA | 02138 | TRUSTEE | 1.00 | $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 |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $0 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $0 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $0 | TotalFMVOfUnusedAssetsAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $0 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $0 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $0 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $0 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $0 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $0 | ExpensesAndContributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $0 | DistributableAsAdjustedAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person | Give Directly | RecipientPersonNm |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 130 Mount Auburn St Apt 401 | AddressLine1Txt |
| City | Cambridge | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02138 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Relationship | Donnee | RecipientRelationshipTxt |
| Recipient Foundation Status | NC | RecipientFoundationStatusTxt |
| Grant Or Contribution Purpose | poverty eliviation | GrantOrContributionPurposeTxt |
| Amt | $20,000 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $20,000 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business | 523000 | BusinessCd |
| Unrelated Business Taxbl Incm | $10,951 | UnrelatedBusinessTaxblIncmAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $10,951 | UnrelatedBusinessTaxblIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $10,951 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | false | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | false | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | false | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | false | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | false | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | false | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | false | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | false | RelationshipsNonchrtblEOInd |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | TAXES PLUS | CategoryTxt |
| Amt | $665 | Amt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | Legal Fees | CategoryTxt |
| Legal Fees | $5,330 | LegalFeesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Other Assets Schedule OtherAssetsSchedule
Other Assets Schedule OtherAssetsScheduleGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Charles Schwab Account 7882 | Desc |
| BOY Book Value | $266,108 | BOYBookValueAmt |
| EOY Book Value | $256,393 | EOYBookValueAmt |
| EOYFMV | $256,393 | EOYFMVAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|---|
| Fees | $1,085 | $0 | $0 | $0 |
| adjustment to balance | $156,695 | $0 | $0 | $0 |
Comments