KESTENBAUM FAMILY FOUNDATION: Form 990PF, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- KESTENBAUM FAMILY FOUNDATION (EIN 26-1363714)
- Tax period
- 2015-01-01 to 2015-12-31
- Filed
- 2016-05-13
- IRS object ID
- 201641349349100984
- 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 | 2016-05-13T12:17:55-05:00 | ReturnTs |
| Tax Period End | 2015-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 420714325 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RSM US LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 751 ARBOR WAY SUITE 200 | AddressLine1Txt |
| City | BLUE BELL | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19422 | 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 | 261363714 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE KESTENBAUM FAMILY FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | KEST | BusinessNameControlTxt |
| Phone | 6107710904 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4000 CHEMICAL ROAD NO 401 | AddressLine1Txt |
| City | PLYMOUTH MEETING | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19462 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOSEPH KESTENBAUM | PersonNm |
| Person Title | DIRECTOR | PersonTitleTxt |
| Phone | 6107710904 | PhoneNum |
| Signature | 2016-05-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CHRISTOPHER M PEKULA | PreparerPersonNm |
| PTIN | P00734965 | PTIN |
| Phone | 2156418600 | PhoneNum |
| Preparation | 2016-05-13 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2016-12-15 16:53:06Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $4,198,674 | 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 | $119,261 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $103,598 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $42,697 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $2,452,552 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $42,697 | CapGainNetIncmNetInvstIncmAmt |
| Total Rev And Expnss | $161,958 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $146,295 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $0 | TotalAdjNetIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $0 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $0 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Adj Net Incm | $0 | CompOfcrDirTrstAdjNetIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $0 | CompOfcrDirTrstDsbrsChrtblAmt |
| Taxes Rev And Expnss | $13,456 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $0 | TaxesNetInvstIncmAmt |
| Taxes Adj Net Incm | $0 | TaxesAdjNetIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $32,404 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $24,862 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Adj Net Incm | $0 | OtherExpensesAdjNetIncmAmt |
| Other Expenses Dsbrs Chrtbl | $0 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $45,860 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $24,862 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Adj Net Incm | $0 | TotOprExpensesAdjNetIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $898,139 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $898,139 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $943,999 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $24,862 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Adj Net Incm | $0 | TotalExpensesAdjNetIncmAmt |
| Total Expenses Dsbrs Chrtbl | $898,139 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$782,041 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $121,433 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $139,098 | CashBOYAmt |
| Cash EOY | $139,379 | CashEOYAmt |
| Cash EOYFMV | $139,379 | CashEOYFMVAmt |
| Other Investments BOY | $4,769,037 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $3,986,715 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $4,059,295 | OtherInvestmentsEOYFMVAmt |
| Total Assets BOY | $4,908,135 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,126,094 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $4,198,674 | 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 | $4,908,135 | RetainedEarningBOYAmt |
| Retained Earning EOY | $4,126,094 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $4,908,135 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $4,126,094 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $4,908,135 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $4,126,094 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $4,908,135 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$782,041 | ExcessRevenueOverExpensesAmt |
| Other Increases | $0 | OtherIncreasesAmt |
| Subtotal | $4,126,094 | SubtotalAmt |
| Other Decreases | $0 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $4,126,094 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (78 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | AcquiredAcquiredDt | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|---|---|
| BLACKROCK GLOBAL LONG/SHORT CREDIT FUND | P | 2014-06-13 | 2015-01-02 | $1,134 | $1,203 | -$69 | -$69 |
| GRANT PARK MANAGED FUTURES STRATEGY FUND CLASS I | P | 2014-09-22 | 2015-01-02 | $16,532 | $15,595 | $937 | $937 |
| POWERSHARES ETF TRUST II ETF | P | 2014-12-10 | 2015-01-02 | $1,411 | $1,438 | -$27 | -$27 |
| US TSY NOTE .625% DUE 10/15/16 DTD 10/15/13 FC 04/15/14 | P | 2014-06-19 | 2015-01-02 | $250,098 | $249,990 | $108 | $108 |
| BRANDES INTERNATIONAL SMALL CAP EQUITY FUND CLASS I | P | 2014-06-13 | 2015-03-01 | $109,597 | $123,758 | -$14,161 | -$14,161 |
| BLACKROCK GLOBAL LONG/SHORT CREDIT FUND | P | 2014-05-13 | 2015-03-10 | $15,739 | $16,411 | -$672 | -$672 |
| GRANT PARK MANAGED FUTURES STRATEGY FUND CLASS I | P | 2014-09-22 | 2015-03-10 | $23,357 | $20,915 | $2,442 | $2,442 |
| POWERSHARES ETF TRUST II ETF | P | 2014-12-10 | 2015-03-10 | $6,785 | $7,361 | -$576 | -$576 |
| ISHARES SELECT DIVID ETF | P | 2014-09-22 | 2015-05-06 | $67,864 | $66,185 | $1,679 | $1,679 |
| POWERSHARES ETF TRUST II ETF | P | 2014-12-10 | 2015-07-08 | $75,976 | $82,561 | -$6,585 | -$6,585 |
| AMERICAN CENTURY INTERNATIONAL OPPS FUND CLASS INV | P | 2015-03-10 | 2015-07-31 | $11,630 | $10,510 | $1,120 | $1,120 |
| POWERSHARES ETF TRUST II ETF | P | 2014-12-10 | 2015-07-31 | $115,583 | $125,337 | -$9,754 | -$9,754 |
| POWERSHARES ETF TRUST II ETF | P | 2014-12-10 | 2015-08-19 | $36,881 | $39,816 | -$2,935 | -$2,935 |
| MARKET VECTORS ETF TR RARE EARTH STRATEGIC METALS ETF | P | 2015-01-02 | 2015-08-25 | $16,932 | $26,499 | -$9,567 | -$9,567 |
| POWERSHARES ETF TRUST II ETF | P | 2014-12-10 | 2015-08-25 | $27,683 | $29,614 | -$1,931 | -$1,931 |
| POWERSHARES ETF TRUST II ETF | P | 2014-12-10 | 2015-08-26 | $82,418 | $88,842 | -$6,424 | -$6,424 |
| BLACKROCK GLOBAL LONG/SHORT CREDIT FUND | P | 2014-12-22 | 2015-09-16 | $6,763 | $6,724 | $39 | $39 |
| ISHARES MSCI EMERGING MARKETS ETF | P | 2015-03-10 | 2015-09-24 | $2,247 | $2,690 | -$443 | -$443 |
| ISHARES MSCI EMERGING MARKETS ETF | P | 2015-07-31 | 2015-09-24 | $56,024 | $64,558 | -$8,534 | -$8,534 |
| AMERICAN CENTURY INTERNATIONAL OPPS FUND CLASS INV | P | 2015-03-10 | 2015-12-09 | $7,879 | $7,386 | $493 | $493 |
| ISHARES CORE MSCI EMERGING MARKETS ETF | P | 2015-09-24 | 2015-12-09 | $44,333 | $43,156 | $1,177 | $1,177 |
| MARKET VECTORS ETF TR OIL SVCS ETF | P | 2015-01-02 | 2015-12-09 | $581 | $721 | -$140 | -$140 |
| AQR MANAGED FUTURES STRATEGY FUND CLASS I | P | 2013-02-26 | 2015-01-02 | $26,708 | $24,638 | $2,070 | $2,070 |
| ISHARES SELECT DIVID ETF | P | 2012-01-13 | 2015-01-02 | $14,650 | $9,933 | $4,717 | $4,717 |
| ISHARES TRUST CORE S&P MID-CAP ETF | P | 2012-01-13 | 2015-01-02 | $3,605 | $2,249 | $1,356 | $1,356 |
| ISHARES TRUST CORE S&P MID-CAP ETF | P | 2012-02-07 | 2015-01-02 | $2,163 | $1,454 | $709 | $709 |
| NEUBERGER BERMAN LONG SHORT FUND CLASS INSTL | P | 2013-02-26 | 2015-01-02 | $3,517 | $3,116 | $401 | $401 |
| SPDR S&P 500 ETF TR | P | 2011-03-14 | 2015-01-02 | $24,629 | $15,518 | $9,111 | $9,111 |
| VANGUARD REIT ETF | P | 2012-10-17 | 2015-01-02 | $26,591 | $20,554 | $6,037 | $6,037 |
| VANGUARD REIT ETF | P | 2013-08-19 | 2015-01-02 | $409 | $312 | $97 | $97 |
| VANGUARD REIT ETF | P | 2013-08-19 | 2015-01-14 | $17,527 | $12,810 | $4,717 | $4,717 |
| VANGUARD REIT ETF | P | 2013-10-11 | 2015-01-14 | $51,299 | $39,856 | $11,443 | $11,443 |
| VANGUARD REIT ETF | P | 2014-01-08 | 2015-01-14 | $139,362 | $105,001 | $34,361 | $34,361 |
| ISHARES IBOXX $ INVT GRADE CORP BOND ETF | P | 2011-05-31 | 2015-01-08 | $24,129 | $22,296 | $1,833 | $1,833 |
| AQR MANAGED FUTURES STRATEGY FUND CLASS I | P | 2013-02-26 | 2015-03-10 | $25,745 | $22,571 | $3,174 | $3,174 |
| ISHARES MSCI EAFE ETF | P | 2011-05-31 | 2015-03-10 | $19,149 | $18,790 | $359 | $359 |
| ISHARES SELECT DIVID ETF | P | 2012-01-13 | 2015-03-10 | $12,720 | $8,859 | $3,861 | $3,861 |
| ISHARES TRUST CORE S&P MID-CAP ETF | P | 2012-02-07 | 2015-03-10 | $12,533 | $8,237 | $4,296 | $4,296 |
| ISHARES TRUST CORE S&P SMALL CAP ETF | P | 2012-02-07 | 2015-03-10 | $5,124 | $3,415 | $1,709 | $1,709 |
| ISHARES TRUST CORE S&P SMALL CAP ETF | P | 2012-05-17 | 2015-03-10 | $1,708 | $1,065 | $643 | $643 |
| NEUBERGER BERMAN LONG SHORT FUND CLASS INSTL | P | 2013-02-26 | 2015-03-10 | $19,215 | $17,049 | $2,166 | $2,166 |
| ISHARES SELECT DIVID ETF | P | 2012-02-07 | 2015-03-26 | $12,801 | $9,070 | $3,731 | $3,731 |
| ISHARES SELECT DIVID ETF | P | 2013-10-11 | 2015-03-26 | $55,857 | $48,520 | $7,337 | $7,337 |
| ISHARES SELECT DIVID ETF | P | 2014-01-08 | 2015-03-26 | $18,619 | $16,894 | $1,725 | $1,725 |
| ISHARES SELECT DIVID ETF | P | 2014-01-08 | 2015-05-06 | $19,390 | $17,597 | $1,793 | $1,793 |
| ISHARES TRUST CORE SMALL CAP ETF | P | 2012-02-07 | 2015-01-02 | $5,068 | $3,415 | $1,653 | $1,653 |
| BLACKROCK GLOBAL LONG/SHORT CREDIT FUND | P | 2014-06-13 | 2015-07-31 | $37,860 | $39,663 | -$1,803 | -$1,803 |
| BRANDES EMERGING MARKETS VALUE FUND CLASS I | P | 2014-02-26 | 2015-07-31 | $53,059 | $65,391 | -$12,332 | -$12,332 |
| BRANDES INTERNATIONAL SMALL CAP EQUITY FUND CLASS I | P | 2014-06-13 | 2015-07-31 | $2,072 | $2,239 | -$167 | -$167 |
| ISHARES IBOXX $ INVT GRADE CORP BOND ETF | P | 2011-05-31 | 2015-07-31 | $33,151 | $31,772 | $1,379 | $1,379 |
| ISHARES IBOXX $ INVT GRADE CORP BOND ETF | P | 2011-07-07 | 2015-07-31 | $1,745 | $1,655 | $90 | $90 |
| ISHARES MSCI EAFE ETF | P | 2011-05-31 | 2015-07-31 | $19,399 | $18,482 | $917 | $917 |
| NEUBERGER BERMAN LONG SHORT FUND CLASS INSTL | P | 2013-02-26 | 2015-07-31 | $2,698 | $2,381 | $317 | $317 |
| SPDR S&P 500 ETF TR | P | 2011-03-14 | 2015-07-31 | $19,993 | $12,285 | $7,708 | $7,708 |
| ISHARES MSCI EAFE ETF | P | 2011-05-31 | 2015-08-25 | $12,299 | $12,568 | -$269 | -$269 |
| ISHARES MSCI EAFE ETF | P | 2011-07-07 | 2015-08-25 | $28,396 | $28,574 | -$178 | -$178 |
| BLACKROCK GLOBAL LONG/SHORT CREDIT FUND | P | 2014-06-13 | 2015-09-16 | $125,673 | $132,542 | -$6,869 | -$6,869 |
| BLACKROCK GLOBAL LONG/SHORT CREDIT FUND | P | 2014-06-30 | 2015-09-16 | $83 | $87 | -$4 | -$4 |
| BLACKROCK GLOBAL LONG/SHORT CREDIT FUND | P | 2014-12-22 | 2015-09-16 | $1,141 | $1,203 | -$62 | -$62 |
| FNMA BOND 01 .000 % DUE 072716 DTD 012712 FC 07272012 | P | 2011-04-08 | 2015-09-24 | $250,000 | $247,136 | $2,864 | $2,864 |
| ISHARES MSCI EMERGING MARKETS ETF | P | 2012-01-13 | 2015-09-24 | $4,334 | $5,276 | -$942 | -$942 |
| ISHARES MSCI EMERGING MARKETS ETF | P | 2012-04-18 | 2015-09-24 | $6,421 | $8,426 | -$2,005 | -$2,005 |
| ISHARES MSCI EMERGING MARKETS ETF | P | 2012-05-17 | 2015-09-24 | $6,421 | $7,584 | -$1,163 | -$1,163 |
| ISHARES MSCI EMERGING MARKETS ETF | P | 2013-02-26 | 2015-09-24 | $77,695 | $103,546 | -$25,851 | -$25,851 |
| ISHARES MSCI EMERGING MARKETS ETF | P | 2013-10-11 | 2015-09-24 | $26,969 | $35,918 | -$8,949 | -$8,949 |
| AQR MANAGED FUTURES STRATEGY FUND CLASS I | P | 2013-02-26 | 2015-12-09 | $23,110 | $21,220 | $1,890 | $1,890 |
| BRANDES EMERGING MARKETS VALUE FUND CLASS I | P | 2014-02-26 | 2015-12-09 | $13,660 | $18,353 | -$4,693 | -$4,693 |
| BRANDES INTERNATIONAL SMALL CAP EQUITY FUND CLASS I | P | 2014-06-13 | 2015-12-09 | $9,807 | $10,988 | -$1,181 | -$1,181 |
| GRANT PARK MANAGED FUTURES STRATEGY FUND CLASS I | P | 2014-09-22 | 2015-12-09 | $13,618 | $13,409 | $209 | $209 |
| ISHARES IBOXX $ INVT GRADE CORP BOND ETF | P | 2011-07-07 | 2015-12-09 | $29,892 | $28,688 | $1,204 | $1,204 |
| ISHARES MSCI EAFE ETF | P | 2011-07-07 | 2015-12-09 | $13,732 | $13,893 | -$161 | -$161 |
| ISHARES MSCI EAFE ETF | P | 2011-08-09 | 2015-12-09 | $5,457 | $4,686 | $771 | $771 |
| NEUBERGER BERMAN LONG SHORT FUND CLASS INSTL | P | 2013-02-26 | 2015-12-09 | $17,566 | $16,224 | $1,342 | $1,342 |
| SPDR S&P 500 ETF TR | P | 2011-03-14 | 2015-12-09 | $2,083 | $1,293 | $790 | $790 |
| SPDR S&P 500 ETF TR | P | 2011-03-30 | 2015-12-09 | $41,663 | $26,516 | $15,147 | $15,147 |
| SPDR S&P 500 ETF TR | P | 2011-04-27 | 2015-12-09 | $14,582 | $9,457 | $5,125 | $5,125 |
| ISHARES SELECT DIVID ETF | P | 2012-02-07 | 2015-03-10 | $33,536 | $23,911 | $9,625 | $9,625 |
| CAPITAL GAINS DIVIDENDS | P | $4,472 | $4,472 | $4,472 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $42,697 | CapitalGainNetIncomeAmt |
Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable Section4942 Tax | 0 | LiableSection4942TaxInd |
| Adjusted Qlfy Distri Yr1 | $140,098 | AdjustedQlfyDistriYr1Amt |
| Net Vl Noncharitable Assets Yr1 | $5,301,056 | NetVlNoncharitableAssetsYr1Amt |
| Distribution Yr1 | 0.026428 | DistributionYr1Rt |
| Adjusted Qlfy Distri Yr2 | $528,739 | AdjustedQlfyDistriYr2Amt |
| Net Vl Noncharitable Assets Yr2 | $5,408,249 | NetVlNoncharitableAssetsYr2Amt |
| Distribution Yr2 | 0.097765 | DistributionYr2Rt |
| Adjusted Qlfy Distri Yr3 | $515,414 | AdjustedQlfyDistriYr3Amt |
| Net Vl Noncharitable Assets Yr3 | $5,443,018 | NetVlNoncharitableAssetsYr3Amt |
| Distribution Yr3 | 0.094693 | DistributionYr3Rt |
| Adjusted Qlfy Distri Yr4 | $507,187 | AdjustedQlfyDistriYr4Amt |
| Net Vl Noncharitable Assets Yr4 | $4,681,636 | NetVlNoncharitableAssetsYr4Amt |
| Distribution Yr4 | 0.108335 | DistributionYr4Rt |
| Adjusted Qlfy Distri Yr5 | $478,317 | AdjustedQlfyDistriYr5Amt |
| Net Vl Noncharitable Assets Yr5 | $1,198,781 | NetVlNoncharitableAssetsYr5Amt |
| Distribution Yr5 | 0.399003 | DistributionYr5Rt |
| Total Distribution | 0.726224 | TotalDistributionRt |
| Average Distribution | 0.145245 | AverageDistributionRt |
| Net Vl Noncharitable Assets | $4,753,454 | NetVlNoncharitableAssetsAmt |
| Adj Net Vl Noncharitable Assets | $690,415 | AdjNetVlNoncharitableAssetsAmt |
| Net Investment Income Pct | $1,214 | NetInvestmentIncomePctAmt |
| Adj Nonchrtbl Net Invst Incm Pct | $691,629 | AdjNonchrtblNetInvstIncmPctAmt |
| Qualifying Distributions | $898,139 | 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 | $1,214 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $1,214 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $1,214 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $6,532 | EstimatedPlusOvpmtIncmTxAmt |
| Total Payments And Credits | $6,532 | TotalPaymentsAndCreditsAmt |
| Overpayment | $5,318 | OverpaymentAmt |
| Applied To ES Tax | $5,318 | 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 | 0 | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (1) | AtLeast5000InAssetsInd |
| Org Report Or Register State | PA | 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 | JOSEPH KESTENBAUM | IndividualWithBooksNm |
| Phone | 4843802650 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4000 CHEMICAL ROAD SUITE 401 | AddressLine1Txt |
| City | PLYMOUTH MEETING | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19462 | 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 (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 |
|---|---|---|---|---|---|---|---|---|
| JOSEPH KESTENBAUM | ||||||||
| 4000 CHEMICAL ROAD SUITE 401 | PLYMOUTH MEETING | PA | 19462 | DIRECTOR | 1.00 | $0 | $0 | $0 |
| SHARON TOBIN KESTENBAUM | ||||||||
| 4000 CHEMICAL ROAD SUITE 401 | PLYMOUTH MEETING | PA | 19462 | DIRECTOR | 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 |
| Contractor Paid Over50k | 0 | ContractorPaidOver50kCnt |
Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | NOT APPLICABLE | Description1Txt |
| Expenses1 | $0 | Expenses1Amt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | NONE | Description1Txt |
| Expenses1 | $0 | Expenses1Amt |
| Total | $0 | TotalAmt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $4,637,473 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $188,369 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $4,825,842 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $4,825,842 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $72,388 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $4,753,454 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $237,673 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $237,673 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $1,214 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $1,214 | TotalTaxAmt |
| Distributable Before Adj | $236,459 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $236,459 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $236,459 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $898,139 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $898,139 | QualifyingDistributionsAmt |
| Pct Sect4940e Org Net Invst Incm | $1,214 | PctSect4940eOrgNetInvstIncmAmt |
| Adjusted Qualifying Distri | $896,925 | AdjustedQualifyingDistriAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $236,459 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr5 | $418,622 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $274,789 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $246,169 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $264,191 | ExcessDistributionCyovYr2Amt |
| Total Excess Distribution Cyov | $1,203,771 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $898,139 | QualifyingDistributionsAmt |
| Applied To Year1 | $0 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $236,459 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $661,680 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $1,865,451 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $0 | PriorYearUndistributedIncmAmt |
| Prior Year Deficiency Or Tax | $0 | PriorYearDeficiencyOrTaxAmt |
| Taxable1 | $0 | Taxable1Amt |
| Taxable2 | $0 | Taxable2Amt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Corpus Distri170b1 E Or4942g3 | $0 | CorpusDistri170b1EOr4942g3Amt |
| Excess Distri Cyov From Yr5 | $418,622 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $1,446,829 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $274,789 | ExcessFromYear4Amt |
| Excess From Year3 | $246,169 | ExcessFromYear3Amt |
| Excess From Year2 | $264,191 | ExcessFromYear2Amt |
| Excess From Current Year | $661,680 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | JOSEPH KESTENBAUM | ContributingManagerNm |
| Contributing Manager | SHARON TOBIN KESTENBAUM | ContributingManagerNm |
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (17 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|---|
| CHILDRENS CRISIS TREATMENT CENTER | |||||||
| 1823 CALLOWHILL STREET | PHILADELPHIA | PA | 19130 | NONE | IRC 501(C)(3) | UNRESTRICTED CHARITABLE DONATION | $7,500 |
| COMMONWEALTH NATIONAL FOUNDATION | |||||||
| 101 WEST ELM STREET SUITE 200 | CONSHOCKEN | PA | 19428 | NONE | IRC 501(C)(3) | UNRESTRICTED CHARITABLE DONATION | $1,000 |
| FREIRE CHARTER SCHOOL | |||||||
| 2027 CHESTNUT STREET | PHILADELPHIA | PA | 19103 | NONE | IRC 501(C)(3) | UNRESTRICTED CHARITABLE DONATION | $500 |
| HAR ZION TEMPLE | |||||||
| 150 HAGYS FORD ROAD | PENN VALLEY | PA | 19072 | NONE | IRC 501(C)(3) | UNRESTRICTED CHARITABLE DONATION | $6,900 |
| HARID CONSERVATORY | |||||||
| 2285 POTOMAC ROAD | BOCA RATON | FL | 33431 | NONE | IRC 501(C)(3) | UNRESTRICTED CHARITABLE DONATION | $1,000 |
| JASON LENET FUND | |||||||
| 1823 CALLOWHILL STREET | PHILADELPHIA | PA | 19130 | NONE | IRC 501(C)(3) | UNRESTRICTED CHARITABLE DONATION | $250 |
| JEWISH FEDERATION OF GREATER PHILADELPHIA | |||||||
| 2100 ARCH STREET | PHILADELPHIA | PA | 19103 | NONE | IRC 501(C)(3) | UNRESTRICTED CHARITABLE DONATION | $100,000 |
| NMAJH | |||||||
| 101 SOUTH INDEPENDENCE MALL EAST | PHILADELPHIA | PA | 19106 | NONE | IRC 501(C)(3) | UNRESTRICTED CHARITABLE DONATION | $765,000 |
| PHILADELPHIA MUSEUM OF ART | |||||||
| 2600 BENJAMIN FRANKLIN PARKWAY | PHILADELPHIA | PA | 19130 | NONE | IRC 501(C)(3) | UNRESTRICTED CHARITABLE DONATION | $500 |
| THE WISTAR INSTITUTE | |||||||
| 3601 SPRUCE STREET SUITE 242 | PHILADELPHIA | PA | 19104 | NONE | IRC 501(C)(3) | UNRESTRICTED CHARITABLE DONATION | $10,000 |
| TRUSTEES OF THE UNIV OF PA | |||||||
| 133 SOUTH 36TH STREET STE 300 | PHILADELPHIA | PA | 19104 | NONE | IRC 501(C)(3) | UNRESTRICTED CHARITABLE DONATION | $1,500 |
| WILLIAM PENN CHARTER SCHOOL | |||||||
| 3000 WEST SCHOOL HOUSE LANE | PHILADELPHIA | PA | 19144 | NONE | IRC 501(C)(3) | UNRESTRICTED CHARITABLE DONATION | $1,689 |
| AIM ACADEMY | |||||||
| 1200 RIVER ROAD | CONSHOCKEN | PA | 19428 | NONE | IRC 501(C)(3) | UNRESTRICTED CHARITABLE DONATION | $1,600 |
| DARE TO BARE FOUNDATION | |||||||
| 3025 FRANKLIN STREET SUITE 304 | SAN FRANCISCO | CA | 94123 | NONE | IRC 501(C)(3) | UNRESTRICTED CHARITABLE DONATION | $100 |
| HOSPICE CARE OF WEST VIRGINIA | |||||||
| 1606 KANAWHA BLVD W | CHARLESTON | WV | 25387 | NONE | IRC 501(C)(3) | UNRESTRICTED CHARITABLE DONATION | $100 |
| AMERICAN CANCER SOCIETY | |||||||
| 250 WILLIAMS STREET | ATLANTA | GA | 30303 | NONE | IRC 501(C)(3) | UNRESTRICTED CHARITABLE DONATION | $250 |
| THE LONE SOLDIER PROJECT OF THE ISRAEL FOREVER FOUNDATION | |||||||
| 1146 19TH STREET NW 5TH FLOOR | WASHINGTON | DC | 20036 | NONE | IRC 501(C)(3) | UNRESTRICTED CHARITABLE DONATION | $250 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $898,139 | 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) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $119,261 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $42,697 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $161,958 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $161,958 | 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 |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp (4 entries)
| Category Or ItemCategoryOrItemTxt | Listed At Cost Or FMVListedAtCostOrFMVCd | Book ValueBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| EQUITIES - CLOSED END FUNDS | AT COST | $1,500,741 | $1,635,028 |
| GOVERNMENT SECURITIES | AT COST | $245,155 | $249,313 |
| FIXED INCOME - CLOSED END FUNDS | AT COST | $1,518,996 | $1,449,671 |
| MUTUAL FUNDS | AT COST | $721,823 | $725,283 |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (3 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|---|
| PA LICENSE FEE | $15 | $0 | $0 | $0 |
| BANK FEES | $24,862 | $24,862 | $0 | $0 |
| MISCELLANEOUS EXPENSES | $7,527 | $0 | $0 | $0 |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | FEDERAL TAXES | CategoryTxt |
| Amt | $13,456 | Amt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Comments