BETA

HELP SOM-CHILD FOUNDATION INC: Form 990PF, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
HELP SOM-CHILD FOUNDATION INC (EIN 13-3319142)
Tax period
2013-07-01 to 2014-06-30
Filed
2015-02-10
IRS object ID
201500419349100205
Schema version
2013v4.0
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)
Return2015-02-10T08:23:59-08:00ReturnTs
Tax Period End2014-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Bruce A Rosen CPA PCBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line17 Cobblestone CourtAddressLine1
CityCenterportCity
StateNYState
ZIP Code11721ZIPCode
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2013-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN133319142EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE HELP SOM-CHILD FOUNDATION INCBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlHELPBusinessNameControlTxt
Phone2125819340PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1810 SEVENTH AVENUE - 29 FLAddressLine1
CityNEW YORKCity
StateNYState
ZIP Code10019ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonFRANK J STELLAPersonNm
Person TitleTreasurerPersonTitleTxt
Signature2015-02-10SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonBRUCE A ROSEN CPAPreparerPersonNm
PTINP00041268PTIN
Phone6317541600PhoneNum
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2016-02-25 16:41:14ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$1,523,673FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$8InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$8InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$8InterestOnSavingsAdjNetIncmAmt
Dividends Rev And Expnss$31,460DividendsRevAndExpnssAmt
Dividends Net Invst Incm$31,460DividendsNetInvstIncmAmt
Dividends Adj Net Incm$31,460DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss$90,376NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$435,921GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$90,376CapGainNetIncmNetInvstIncmAmt
Net ST Capital Gain Adj Net Incm$3,795NetSTCapitalGainAdjNetIncmAmt
Total Rev And Expnss$121,844TotalRevAndExpnssAmt
Total Net Invst Incm$121,844TotalNetInvstIncmAmt
Total Adj Net Incm$35,263TotalAdjNetIncmAmt
Taxes Rev And Expnss$2,000TaxesRevAndExpnssAmt
Other Expenses Rev And Expnss$6,057OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$6,057OtherExpensesNetInvstIncmAmt
Other Expenses Adj Net Incm$6,057OtherExpensesAdjNetIncmAmt
Tot Opr Expenses Rev And Expnss$8,057TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$6,057TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Adj Net Incm$6,057TotOprExpensesAdjNetIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$71,880ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$71,880ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$79,937TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$6,057TotalExpensesNetInvstIncmAmt
Total Expenses Adj Net Incm$6,057TotalExpensesAdjNetIncmAmt
Total Expenses Dsbrs Chrtbl$71,880TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$41,907ExcessRevenueOverExpensesAmt
Net Investment Income$115,787NetInvestmentIncomeAmt
Adjusted Net Income$29,206AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$78,113SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$151,062SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$151,062SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY$457,222CorporateStockBOYAmt
Corporate Stock EOY$553,087CorporateStockEOYAmt
Corporate Stock EOYFMV$809,823CorporateStockEOYFMVAmt
Corporate Bonds BOY$178,297CorporateBondsBOYAmt
Corporate Bonds EOY$50,537CorporateBondsEOYAmt
Corporate Bonds EOYFMV$52,072CorporateBondsEOYFMVAmt
Other Investments BOY$421,810OtherInvestmentsBOYAmt
Other Investments EOY$422,663OtherInvestmentsEOYAmt
Other Investments EOYFMV$510,716OtherInvestmentsEOYFMVAmt
Total Assets BOY$1,135,442TotalAssetsBOYAmt
Total Assets EOY$1,177,349TotalAssetsEOYAmt
Total Assets EOYFMV$1,523,673TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind
Retained Earning BOY$1,135,442RetainedEarningBOYAmt
Retained Earning EOY$1,177,349RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$1,135,442TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$1,177,349TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$1,135,442TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$1,177,349TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$1,135,442TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$41,907ExcessRevenueOverExpensesAmt
Subtotal$1,177,349SubtotalAmt
Tot Net Ast Or Fund Balances EOY$1,177,349TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (2 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdAcquiredAcquiredDtSoldSoldDtGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
DEUTSCHE BANKP2013-01-012013-01-01$58,746$54,951$3,795$3,795
DEUTSCHE BANKP2005-01-012013-01-01$377,175$290,594$86,581$86,581
FieldValueIRS element (for citing)
Capital Gain Net Income$90,376CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss$3,795NetShortTermCapitalGainLossAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxfalseLiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$59,019AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$1,329,111NetVlNoncharitableAssetsYr1Amt
Distribution Yr10.04441DistributionYr1Rt
Adjusted Qlfy Distri Yr2$57,270AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2$1,302,632NetVlNoncharitableAssetsYr2Amt
Distribution Yr20.04397DistributionYr2Rt
Adjusted Qlfy Distri Yr3$71,464AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3$1,314,489NetVlNoncharitableAssetsYr3Amt
Distribution Yr30.05437DistributionYr3Rt
Adjusted Qlfy Distri Yr4$69,470AdjustedQlfyDistriYr4Amt
Net Vl Noncharitable Assets Yr4$1,358,205NetVlNoncharitableAssetsYr4Amt
Distribution Yr40.05115DistributionYr4Rt
Adjusted Qlfy Distri Yr5$74,987AdjustedQlfyDistriYr5Amt
Net Vl Noncharitable Assets Yr5$1,367,183NetVlNoncharitableAssetsYr5Amt
Distribution Yr50.05485DistributionYr5Rt
Total Distribution0.24873TotalDistributionRt
Average Distribution0.04975AverageDistributionRt
Net Vl Noncharitable Assets$1,431,123NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$71,193AdjNetVlNoncharitableAssetsAmt
Net Investment Income Pct$1,158NetInvestmentIncomePctAmt
Adj Nonchrtbl Net Invst Incm Pct$72,351AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$71,880QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$2,316InvestmentIncomeExciseTaxAmt
Subtotal$2,316SubtotalAmt
Tax Based On Investment Income$2,316TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$2,279EstimatedPlusOvpmtIncmTxAmt
Applied To Es Tax$3,000AppliedToEsTaxAmt
Total Payments And Credits$5,279TotalPaymentsAndCreditsAmt
Overpayment$2,963OverpaymentAmt
Applied To ES Tax$2,963AppliedToESTaxAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Form990 T FiledfalseForm990TFiledInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateNYOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1THE FOUNDATIONBusinessNameLine1
FieldValueIRS element (for citing)
Phone2125819340PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1810 SEVENTH AVENUE - 29 FLAddressLine1
CityNEW YORKCity
StateNYState
ZIP Code10019ZIPCode
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Acts Fail To Qlfy As ExceptionsfalseActsFailToQlfyAsExceptionsInd
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYfalseUndistributedIncomePYInd
Undistr Incm Sect4942a2 Not AppfalseUndistrIncmSect4942a2NotAppInd
Business HoldingsfalseBusinessHoldingsInd
Excess Business HoldingsfalseExcessBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Transactions Fail To Qlfy As ExcfalseTransactionsFailToQlfyAsExcInd
Maintained Expenditure RspnsfalseMaintainedExpenditureRspnsInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Proceeds Or Net IncomefalseProceedsOrNetIncomeInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (4 entries)

Address Line1USAddress/AddressLine1CityUSAddress/CityStateUSAddress/StateZIP CodeUSAddress/ZIPCodeTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
AMY MORGAN SOMMER
1112 MONTANA AVENUE 610SANTA MONICACA90403President0.00$0
BEVERLY SOMMER
810 SEVENTH AVENUENEW YORKNY10019Vice President0.00$0
FRANK J STELLA
810 SEVENTH AVENUENEW YORKNY10019Treasurer0.00$0
DOROTHY WAITS
810 SEVENTH AVENUENEW YORKNY10019Secretary0.00$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$1,379,716AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$73,201AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$1,452,917TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$1,452,917AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$21,794CashDeemedCharitableAmt
Net Vl Noncharitable Assets$1,431,123NetVlNoncharitableAssetsAmt
Minimum Investment Return$71,556MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$71,556MinimumInvestmentReturnAmt
Tax Based On Investment Income$2,316TaxBasedOnInvestmentIncomeAmt
Total Tax$2,316TotalTaxAmt
Distributable Before Adj$69,240DistributableBeforeAdjAmt
Distributable Before Ded$69,240DistributableBeforeDedAmt
Distributable As Adjusted$69,240DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$71,880ExpensesAndContributionsAmt
Qualifying Distributions$71,880QualifyingDistributionsAmt
Adjusted Qualifying Distri$71,880AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$69,240DistributableAsAdjustedAmt
Excess Distribution Cyov Yr3$4,720ExcessDistributionCyovYr3Amt
Total Excess Distribution Cyov$4,720TotalExcessDistributionCyovAmt
Qualifying Distributions$71,880QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$69,240AppliedToCurrentYearAmt
Remaining Distri From Corpus$2,640RemainingDistriFromCorpusAmt
Total Corpus$7,360TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$7,360ExcessDistriCyovToNextYrAmt
Excess From Year3$4,720ExcessFromYear3Amt
Excess From Current Year$2,640ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerAMY MORGAN SOMMERContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp

FieldValueIRS element (for citing)
Recipient PersonSEE ATTACHEDRecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line1SCHEDULEAddressLine1
CityNEW YORKCity
StateNYState
ZIP Code10019ZIPCode
FieldValueIRS element (for citing)
Recipient Relationshipn/aRecipientRelationshipTxt
Recipient Foundation StatusapprovedRecipientFoundationStatusTxt
Grant Or Contribution PurposeVARIOUSGrantOrContributionPurposeTxt
Amt$71,880Amt
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$71,880TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$8RelatedOrExemptFunctionIncmAmt

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$31,460RelatedOrExemptFunctionIncmAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$90,376RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$121,844RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$121,844TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule

Investments Corporate Bonds InvestmentsCorporateBondsGrp

FieldValueIRS element (for citing)
BondCORPORATE BONDSBondNm
EOY Book Value$50,537EOYBookValueAmt
EOYFMV$52,072EOYFMVAmt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

FieldValueIRS element (for citing)
StockEQUITIESStockNm
EOY Book Value$553,087EOYBookValueAmt
EOYFMV$809,823EOYFMVAmt

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp

FieldValueIRS element (for citing)
Category Or ItemINVESTMENT FUNDSCategoryOrItemTxt
Listed At Cost Or FMVAT COSTListedAtCostOrFMVCd
Book Value$422,663BookValueAmt
EOYFMV$510,716EOYFMVAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmtAdjusted Net IncomeAdjustedNetIncomeAmt
INVESTMENT ADVISORY FEES$5,807$5,807$5,807
REGISTRATION FEES$250$250$250

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryFEDERAL TAXESCategoryTxt
Amt$2,000Amt

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.