THE@RANDY AND DONNA KUPPER FAMILY FOUNDATION: Form 990PF, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- THE@RANDY AND DONNA KUPPER FAMILY FOUNDATION (EIN 30-6469477)
- Tax period
- 2015-02-07 to 2015-12-31
- Filed
- 2016-07-06
- IRS object ID
- 201621889349100217
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2016-07-06T15:01:45-05:00 | ReturnTs |
| Tax Period End | 2015-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 592161649 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HIRSH AND COMPANY CPA'S | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7990 SW 117TH AVE STE 215 | AddressLine1Txt |
| City | MIAMI | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 331834865 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2015-02-07 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 306469477 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE RANDY AND DONNA KUPPER | BusinessNameLine1Txt |
| Business Name Line2 | FAMILY FOUNDATION | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | RAND | BusinessNameControlTxt |
| Phone | 3055957100 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 13017 SAN MATEO AVENUE | AddressLine1Txt |
| City | CORAL GABLES | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33156 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RANDY KUPPER | PersonNm |
| Person Title | TRUSTEE | PersonTitleTxt |
| Phone | 3056992882 | PhoneNum |
| Signature | 2016-06-30 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CHARLES J HIRSH | PreparerPersonNm |
| PTIN | P00047407 | PTIN |
| Phone | 3055957100 | PhoneNum |
| Preparation | 2016-07-05 | PreparationDt |
| 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) |
|---|---|---|
| Initial Return | Yes (X) | InitialReturnInd |
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $113,350 | 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 | $144,291 | ContriRcvdRevAndExpnssAmt |
| Dividends Rev And Expnss | $778 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $778 | DividendsNetInvstIncmAmt |
| Dividends Adj Net Incm | $778 | DividendsAdjNetIncmAmt |
| Net Gain Sale Ast Rev And Expnss | -$4,684 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $27,529 | GrossSalesPriceAmt |
| Total Rev And Expnss | $140,385 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $778 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $778 | TotalAdjNetIncmAmt |
| Tot Opr Expenses Rev And Expnss | $0 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $11,735 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $11,735 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $11,735 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $11,735 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $128,650 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $778 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $778 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash EOY | $17,572 | CashEOYAmt |
| Cash EOYFMV | $17,572 | CashEOYFMVAmt |
| US Government Obligations EOY | $111,078 | USGovernmentObligationsEOYAmt |
| US Govt Obligations EOYFMV | $95,778 | USGovtObligationsEOYFMVAmt |
| Total Assets EOY | $128,650 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $113,350 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
| Unrestricted EOY | $128,650 | UnrestrictedEOYAmt |
| Tot Net Ast Or Fund Balances EOY | $128,650 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $0 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $128,650 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Excess Revenue Over Expenses | $128,650 | ExcessRevenueOverExpensesAmt |
| Subtotal | $128,650 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $128,650 | TotNetAstOrFundBalancesEOYAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $16 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $16 | SubtotalAmt |
| Tax Based On Investment Income | $16 | TaxBasedOnInvestmentIncomeAmt |
| Tax Due | $16 | TaxDueAmt |
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 |
| Section508e Rqr Satisfied | Yes (true) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Org Report Or Register State | FL | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (true) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | false | PrivateOperatingFoundationInd |
| New Substantial Contributors | Yes (true) | NewSubstantialContributorsInd |
| Own Controlled Entity | false | OwnControlledEntityInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (true) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
| Individual With Books | RANDY KUPPER | IndividualWithBooksNm |
| Phone | 3055957100 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 13017 SAN MATEO AVE | AddressLine1Txt |
| City | CORAL GABLES | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33156 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | false | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | false | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | false | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | false | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | false | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | false | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | false | PaymentToGovernmentOfficialInd |
| Undistributed Income PY | false | UndistributedIncomePYInd |
| Business Holdings | false | BusinessHoldingsInd |
| Jeopardy Investments | false | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | false | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | false | InfluenceLegislationInd |
| Influence Election | false | InfluenceElectionInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Noncharitable Purpose | false | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | false | 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 |
|---|---|---|---|---|---|---|---|---|
| RANDY KUPPER | ||||||||
| 13017 SAN MATEO AVENUE | CORAL GABLES | FL | 33156 | TRUSTEE | 4.00 | $0 | $0 | $0 |
| DONNA KUPPER | ||||||||
| 13017 SAN MATEO AVENUE | CORAL GABLES | FL | 33156 | TRUSTEE | 4.00 | $0 | $0 | $0 |
| MEAGAN RODRIGUEZ | ||||||||
| 7465 SW 128 STREET | PINECREST | FL | 33156 | TRUSTEE | 2.00 | $0 | $0 | $0 |
| JORDAN KUPPER | ||||||||
| 185 SW 7 STREET 3905 | MIAMI | FL | 33130 | TRUSTEE | 2.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | N/A | Description1Txt |
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 |
| 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) |
|---|---|---|
| Tax Based On Investment Income | $16 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $16 | TotalTaxAmt |
| Distributable As Adjusted | $0 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $11,735 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $11,735 | QualifyingDistributionsAmt |
| Adjusted Qualifying Distri | $11,735 | AdjustedQualifyingDistriAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $0 | DistributableAsAdjustedAmt |
| Qualifying Distributions | $11,735 | QualifyingDistributionsAmt |
| Remaining Distri From Corpus | $11,735 | RemainingDistriFromCorpusAmt |
| Total Corpus | $11,735 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov To Next Yr | $11,735 | ExcessDistriCyovToNextYrAmt |
| Excess From Current Year | $11,735 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (8 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | Address Line2RecipientUSAddress/AddressLine2Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|---|
| SPECIAL OLYMPICS | |||||||
| 3712 BENSON DRIVE | SUITE 102 | RALEIGH | NC | 27609 | 501(C)(3) | HUMANITARIAN | $50 |
| STOUT UNIVERSITY FOUNDATION | |||||||
| 320 BROADWAY ST S | MENOMONIE | WI | 54751 | 501(C)(3) | EDUCATIONAL | $250 | |
| THE BILLFISH FOUNDATION | |||||||
| 5100 N FEDERAL HGWY 200 | FT LAUDERDALE | FL | 33308 | 501(C)(3) | EDUCATIONAL | $1,000 | |
| SEMINOLE BOOSTERS | |||||||
| 225 UNIV CTR STE C-5100 | TALLAHASSEE | FL | 32306 | 501(C)(3) | EDUCATIONAL | $135 | |
| MAKE A WISH FOUNDATION | |||||||
| 4742 N 24TH STREET | SUITE 400 | PHOENIX | AZ | 85016 | 501(C)(3) | HUMANITARIAN | $100 |
| THE SMILE TRAIN | |||||||
| 41 MADISON AVE | 28TH FLOOR | NEW YORK | NY | 10010 | 501(C)(3) | HUMANITARIAN | $100 |
| PUBLIC TELEVISION WPBT2 | |||||||
| 14901 NE 20TH AVE | NORTH MIAMI | FL | 33181 | 501(C)(3) | EDUCATIONAL | $100 | |
| CHRIST JOURNEY CHURCH | |||||||
| 624 ANASTASIA AVE | CORAL GABLES | FL | 33134 | 501(C)(3) | RELIGIOUS | $10,000 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $11,735 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $778 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | -$4,684 | RelatedOrExemptFunctionIncmAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $778 | ExclusionAmt |
| Related Or Exempt Function Incm | -$4,684 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | -$3,906 | 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 |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 1 | ContributorNum |
| Contributor Person | RANDY AND DONNA KUPPER | ContributorPersonNm |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 13017 SAN MATEO AVENUE | AddressLine1Txt |
| City | CORAL GABLES | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33156 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | $144,291 | TotalContributionsAmt |
| Person Contribution | Yes (X) | PersonContributionInd |
| Noncash Contribution | Yes (X) | NoncashContributionInd |
Non Cash Property Contribution NonCashPropertyContributionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 1 | ContributorNum |
| Noncash Property | 1161 SHARES AMERIPRISE FINANCIAL | NoncashPropertyDesc |
| Fair Market Value | $143,291 | FairMarketValueAmt |
| Received | 2015-08-11 | ReceivedDt |
Gain Loss Sale Other Assets Sch GainLossSaleOtherAssetsSch
Gain Loss Sale Other Asset GainLossSaleOtherAssetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Asset | 261 SHARES AMERIPRISE FINANCIAL | AssetDesc |
| Acquired | 2015-08 | AcquiredDt |
| How Acquired | PURCHASE | HowAcquiredTxt |
| Sold | 2015-12 | SoldDt |
| Gross Sales Price | $27,529 | GrossSalesPriceAmt |
| Basis | $32,213 | BasisAmt |
| Total Net | -$4,684 | TotalNetAmt |
Substantial Contributors Sch SubstantialContributorsSch
Substantial Contributor Detail SubstantialContributorDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RANDY AND DONNA KUPPER | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 13017 SAN MATEO AVE | AddressLine1Txt |
| City | CORAL GABLES | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33156 | ZIPCd |