LARCH FOUNDATION: Form 990PF, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- LARCH FOUNDATION (EIN 20-2012929)
- Tax period
- 2014-01-01 to 2014-12-31
- Filed
- 2015-10-09
- IRS object ID
- 201502829349100615
- Schema version
- 2014v5.0
- 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
- Form 990-PF
- Schedule B
- Expln Of Non Filing With AG Stmt
- Investments Corp Bonds Schedule
- Investments Corp Stock Schedule
- Investments Govt Obligations Sch
- Investments Other Schedule2
- Legal Fees Schedule
- Other Expenses Schedule
- Other Income Schedule2
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-10-09T16:58:01-05:00 | ReturnTs |
| Tax Period End | 2014-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 953381812 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MANN GELON GLODNEY & AUGENSTEIN APC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1880 CENTURY PARK EAST SUITE 950 | AddressLine1Txt |
| City | LOS ANGELES | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90067 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2014-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 202012929 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE LARCH FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LARC | BusinessNameControlTxt |
| Phone | 2077120360 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 26 PARK ROAD | AddressLine1Txt |
| City | WHEELING | CityNm |
| State Abbreviation | WV | StateAbbreviationCd |
| ZIP | 260036642 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | IRV SHAPELL | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 2077120360 | PhoneNum |
| Signature | 2015-09-24 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | EVA W YEE | PreparerPersonNm |
| PTIN | P00222839 | PTIN |
| Phone | 3102773633 | PhoneNum |
| Preparation | 2015-09-24 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $1,484,569 | 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 | $625,033 | ContriRcvdRevAndExpnssAmt |
| Interest On Sav Rev And Expnss | $17,908 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $15,598 | InterestOnSavNetInvstIncmAmt |
| Dividends Rev And Expnss | $7,143 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $7,143 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | -$104 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $448,976 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $0 | CapGainNetIncmNetInvstIncmAmt |
| Other Income Rev And Expnss | $983 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $983 | OtherIncomeNetInvstIncmAmt |
| Total Rev And Expnss | $650,963 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $23,724 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $0 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $0 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $0 | CompOfcrDirTrstDsbrsChrtblAmt |
| Legal Fees Rev And Expnss | $75 | LegalFeesRevAndExpnssAmt |
| Legal Fees Net Invst Incm | $0 | LegalFeesNetInvstIncmAmt |
| Legal Fees Dsbrs Chrtbl | $0 | LegalFeesDsbrsChrtblAmt |
| Taxes Rev And Expnss | $368 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $368 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $60 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $60 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $0 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $503 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $428 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $1,271,000 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $1,271,000 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $1,271,503 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $428 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $1,271,000 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$620,540 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $23,296 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $1,495,380 | CashBOYAmt |
| Cash EOY | $848,322 | CashEOYAmt |
| Cash EOYFMV | $848,322 | CashEOYFMVAmt |
| Sav And Temp Cash Invst BOY | $187,132 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $209,554 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $209,554 | SavAndTempCashInvstEOYFMVAmt |
| Rcvbl From Officers EOY | $1,940 | RcvblFromOfficersEOYAmt |
| Rcvbl From Officers EOYFMV | $1,940 | RcvblFromOfficersEOYFMVAmt |
| US Government Obligations BOY | $205,730 | USGovernmentObligationsBOYAmt |
| US Government Obligations EOY | $172,151 | USGovernmentObligationsEOYAmt |
| US Govt Obligations EOYFMV | $180,545 | USGovtObligationsEOYFMVAmt |
| Corporate Stock BOY | $172,402 | CorporateStockBOYAmt |
| Corporate Stock EOY | $215,808 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $167,830 | CorporateStockEOYFMVAmt |
| Corporate Bonds BOY | $79,941 | CorporateBondsBOYAmt |
| Corporate Bonds EOY | $70,742 | CorporateBondsEOYAmt |
| Corporate Bonds EOYFMV | $74,850 | CorporateBondsEOYFMVAmt |
| Other Investments BOY | $0 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $1,528 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $1,528 | OtherInvestmentsEOYFMVAmt |
| Total Assets BOY | $2,140,585 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,520,045 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $1,484,569 | 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 | $2,140,585 | RetainedEarningBOYAmt |
| Retained Earning EOY | $1,520,045 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $2,140,585 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $1,520,045 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $2,140,585 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $1,520,045 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $2,140,585 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$620,540 | ExcessRevenueOverExpensesAmt |
| Other Increases | $0 | OtherIncreasesAmt |
| Subtotal | $1,520,045 | SubtotalAmt |
| Other Decreases | $0 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $1,520,045 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (3 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|
| PUBLICLY TRADED SECURITIES | P | $390,000 | $390,087 | -$87 | -$87 |
| PUBLICLY TRADED SECURITIES | P | $56,779 | $56,796 | -$17 | -$17 |
| PUBLICLY TRADED SECURITIES | P | $2,197 | $2,197 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | -$104 | CapitalGainNetIncomeAmt |
Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable Section4942 Tax | 0 | LiableSection4942TaxInd |
| Adjusted Qlfy Distri Yr1 | $146,800 | AdjustedQlfyDistriYr1Amt |
| Net Vl Noncharitable Assets Yr1 | $1,621,555 | NetVlNoncharitableAssetsYr1Amt |
| Distribution Yr1 | 0.090530 | DistributionYr1Rt |
| Adjusted Qlfy Distri Yr2 | $201,410 | AdjustedQlfyDistriYr2Amt |
| Net Vl Noncharitable Assets Yr2 | $1,192,166 | NetVlNoncharitableAssetsYr2Amt |
| Distribution Yr2 | 0.168945 | DistributionYr2Rt |
| Adjusted Qlfy Distri Yr3 | $157,400 | AdjustedQlfyDistriYr3Amt |
| Net Vl Noncharitable Assets Yr3 | $747,486 | NetVlNoncharitableAssetsYr3Amt |
| Distribution Yr3 | 0.210573 | DistributionYr3Rt |
| Adjusted Qlfy Distri Yr4 | $148,100 | AdjustedQlfyDistriYr4Amt |
| Net Vl Noncharitable Assets Yr4 | $718,798 | NetVlNoncharitableAssetsYr4Amt |
| Distribution Yr4 | 0.206038 | DistributionYr4Rt |
| Adjusted Qlfy Distri Yr5 | $75,000 | AdjustedQlfyDistriYr5Amt |
| Net Vl Noncharitable Assets Yr5 | $628,558 | NetVlNoncharitableAssetsYr5Amt |
| Distribution Yr5 | 0.119321 | DistributionYr5Rt |
| Total Distribution | 0.795407 | TotalDistributionRt |
| Average Distribution | 0.159081 | AverageDistributionRt |
| Net Vl Noncharitable Assets | $1,159,513 | NetVlNoncharitableAssetsAmt |
| Adj Net Vl Noncharitable Assets | $184,456 | AdjNetVlNoncharitableAssetsAmt |
| Net Investment Income Pct | $233 | NetInvestmentIncomePctAmt |
| Adj Nonchrtbl Net Invst Incm Pct | $184,689 | AdjNonchrtblNetInvstIncmPctAmt |
| Qualifying Distributions | $1,271,000 | 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 | $233 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $233 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $233 | TaxBasedOnInvestmentIncomeAmt |
| Applied To Es Tax | $1,000 | AppliedToEsTaxAmt |
| Total Payments And Credits | $1,000 | TotalPaymentsAndCreditsAmt |
| Overpayment | $767 | OverpaymentAmt |
| Applied To ES Tax | $767 | 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 | Yes (1) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (1) | AtLeast5000InAssetsInd |
| Org Report Or Register State | ME | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | 0 | 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 |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | IRVIN SHAPELL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2077120360 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 26 PARK ROAD | AddressLine1Txt |
| City | WHEELING | CityNm |
| State Abbreviation | WV | StateAbbreviationCd |
| ZIP | 260036642 | 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 |
|---|---|---|---|---|---|---|---|---|
| IRVIN SHAPELL | ||||||||
| 26 PARK ROAD | WHEELING | WV | 260036642 | PRES, SEC, TREASURER | 1.00 | $0 | $0 | $0 |
| CHARLES E MILLER | ||||||||
| 6TH FLOOR WEST TOWER 100 MIDDLE ST | PORTLAND | ME | 04101 | CLERK | 0.50 | $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 |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $514,607 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $662,564 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $1,177,171 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $1,177,171 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $17,658 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $1,159,513 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $57,976 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $57,976 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $233 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $233 | TotalTaxAmt |
| Distributable Before Adj | $57,743 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $57,743 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $57,743 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $1,271,000 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $1,271,000 | QualifyingDistributionsAmt |
| Pct Sect4940e Org Net Invst Incm | $233 | PctSect4940eOrgNetInvstIncmAmt |
| Adjusted Qualifying Distri | $1,270,767 | AdjustedQualifyingDistriAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $57,743 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr5 | $43,704 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $112,216 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $120,294 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $142,146 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $66,245 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $484,605 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $1,271,000 | QualifyingDistributionsAmt |
| Applied To Year1 | $0 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $57,743 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $1,213,257 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $1,697,862 | 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 | $43,704 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $1,654,158 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $112,216 | ExcessFromYear4Amt |
| Excess From Year3 | $120,294 | ExcessFromYear3Amt |
| Excess From Year2 | $142,146 | ExcessFromYear2Amt |
| Excess From Year1 | $66,245 | ExcessFromYear1Amt |
| Excess From Current Year | $1,213,257 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | IRVIN SHAPELL | ContributingManagerNm |
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (32 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|---|
| AMERICAN JEWISH UNIVERSITY | |||||||
| 15600 MULHOLLAND DRIVE | BELLAIR | CA | 90077 | N/A | PUBLIC CHARITY | GENERAL | $5,000 |
| AUGUSTA LEVY LEARNING CENTER | |||||||
| 90 N MAIN STREET | WHEELING | WV | 26003 | N/A | PUBLIC CHARITY | GENERAL | $63,200 |
| BARRINGTON HILLS CONSERVATION TRUST | |||||||
| 210 W MAIN STREET | BARRINGTON | IL | 60010 | N/A | PUBLIC CHARITY | GENERAL | $500 |
| BETH ISRAEL CONGREGATION | |||||||
| 3706 CRONDALL LANE | OWINGS MILLS | MD | 21117 | N/A | PUBLIC CHARITY | GENERAL | $10,000 |
| CAMP RAMAH NEW ENGLAND | |||||||
| 2 COMMERCE WAY | NORWOOD | MA | 02060 | N/A | PUBLIC CHARITY | GENERAL | $1,800 |
| CLEARWATER CONSERVANCY OF CENTRAL PA | |||||||
| 2555 N ATHERTON STREET | STATE COLLEGE | PA | 16803 | N/A | PUBLIC CHARITY | GENERAL | $500 |
| COMMUNITY BICYCLE CENTER | |||||||
| PO BOX 783 | BIDDEFORD | ME | 04005 | N/A | PUBLIC CHARITY | GENERAL | $10,000 |
| CROMWELL CENTER FOR DISABILITIES AWARENESS | |||||||
| 97 EXCHANGE STREET 205 | PORTLAND | ME | 04010 | N/A | PUBLIC CHARITY | GENERAL | $5,500 |
| FACING HISTORY AND OURSELVES | |||||||
| 16 HURD ROAD | BROOKLINE | MA | 02445 | N/A | PUBLIC CHARITY | GENERAL | $36,000 |
| FORENCE COUNTY SCHOOL DISTRICT THREE | |||||||
| 125 S BLANDING STREET | LAKE CITY | SC | 29560 | N/A | PUBLIC CHARITY | GENERAL | $25,000 |
| FRAC TRACKER ALLIANCE | |||||||
| 1845 MARKET STREET SUITE 204 | CAMP HILLS | PA | 17011 | N/A | PUBLIC CHARITY | GENERAL | $2,500 |
| FREEPORT COMMUNITY SERVICES | |||||||
| 53 DEPOT STREET | FREEPORT MAINE | ME | 04032 | N/A | PUBLIC CHARITY | GENERAL | $500 |
| FRIENDS OF MONHEGAN VOLUNTEER FIRE DEPARTMENT | |||||||
| 145 BLACKHEAD ROAD | MONHEGAN | ME | 04852 | N/A | PUBLIC CHARITY | GENERAL | $500 |
| GROW OHIO VALLEY INC | |||||||
| 100 15TH STREET | WHEELING | WV | 26003 | N/A | PUBLIC CHARITY | GENERAL | $2,000 |
| HERRING GUT LEARNING CENTER | |||||||
| PO BOX 286 59 FACTORY ROAD | PORT CLYDE | ME | 04855 | N/A | PUBLIC CHARITY | GENERAL | $1,500 |
| JACKSON MEMORIAL LIBRARY | |||||||
| 71 MAIN STREET | TENANTS HARBOR | ME | 04860 | N/A | PUBLIC CHARITY | GENERAL | $1,000 |
| JOHN MARSHALL HIGH SCHOOL | |||||||
| 1300 WHEELING AVENUE | GLEN DALE | WV | 26038 | N/A | PUBLIC CHARITY | GENERAL | $1,500 |
| KATAWBA VALLEY LAND TRUST INC | |||||||
| 106 EAST MEETING STREET | LANCASTER | SC | 29721 | N/A | PUBLIC CHARITY | GENERAL | $500 |
| MAGDALENE ST LOUIS | |||||||
| 1210 LOCUST STREET | SAINT LOUIS | MO | 63103 | N/A | PUBLIC CHARITY | GENERAL | $10,000 |
| OGLEBAY FOUNDATION | |||||||
| 465 LODGE DRIVE | WHEELING | WV | 26003 | N/A | PUBLIC CHARITY | GENERAL | $10,000 |
| REDWOOD COAST LAND CONSERVANCY | |||||||
| PO BOX 1511 | GUALALA | CA | 95445 | N/A | PUBLIC CHARITY | GENERAL | $500 |
| SAGEBRUSH STEPPE REGIONAL LAND TRUST | |||||||
| PO BOX 1404 | POCATELLO | ID | 83204 | N/A | PUBLIC CHARITY | GENERAL | $500 |
| SISKIYOU LAND TRUST | |||||||
| 522 ALMA STREET PO BOX 183 | MT SHASTA | CA | 96067 | N/A | PUBLIC CHARITY | GENERAL | $500 |
| SOUTHERN VERMONT COUNCIL ON AGING | |||||||
| 1085 US ROUTE 4 EAST UNIT 2B | RUTLAND | VT | 05701 | N/A | PUBLIC CHARITY | GENERAL | $500 |
| SPEAKING UP FOR US | |||||||
| PO BOX 586 ONE PORTLAND SQUARE | PORTLAND | ME | 04112 | N/A | PUBLIC CHARITY | GENERAL | $21,000 |
| ST GEORGE VOLUNTEER FIREFIGHTERS & AMBULANCE ASSOCIATION | |||||||
| 3 SCHOOL STREET PO BOX 249 | TENANTS HARBOR | ME | 04860 | N/A | PUBLIC CHARITY | GENERAL | $500 |
| STRIVE | |||||||
| 128 M STREET NW 318 | WASHINGTON | DC | 20001 | N/A | PUBLIC CHARITY | GENERAL | $50,000 |
| THE IRIS NETWORK | |||||||
| 189 PARK AVENUE | PORTLAND | ME | 04102 | N/A | PUBLIC CHARITY | GENERAL | $500 |
| THE LIFEFLIGHT FOUNDATION | |||||||
| PO BOX 899 | CAMDEN | ME | 04843 | N/A | PUBLIC CHARITY | GENERAL | $2,500 |
| THE WALS FOUNDATION | |||||||
| 1413 EOFF STREET | WHEELING | WV | 26003 | N/A | PUBLIC CHARITY | GENERAL | $5,000 |
| UNITED STATES HOLOCAUST MEMORIAL MUSEUM | |||||||
| 100 RAOUL WALLENBERG PLACE | SW WASHINGTON | DC | 20024 | N/A | EOF | GENERAL | $1,000,000 |
| WHEELING NATIONAL HERITAGE AREA CORP | |||||||
| 1400 MAIN STREET | WHEELING | WV | 26003 | N/A | PUBLIC CHARITY | GENERAL | $2,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $1,271,000 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $17,908 | ExclusionAmt |
Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $7,143 | ExclusionAmt |
Other Investment Incm Part VII OtherInvestmentIncmPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $983 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | -$104 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $25,930 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $25,930 | 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 |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp (3 entries)
| ContributorContributorNum | Address Line1ContributorUSAddress/AddressLine1Txt | CityContributorUSAddress/CityNm | State AbbreviationContributorUSAddress/StateAbbreviationCd | ZIPContributorUSAddress/ZIPCd | Total ContributionsTotalContributionsAmt | Person ContributionPersonContributionInd |
|---|---|---|---|---|---|---|
| DAVID AND FELA SHAPELL LEAD UNITRUST | ||||||
| 1 | 9401 WILSHIRE BLVD STE 1200 | BEVERLY HILLS | CA | 90212 | $211,661 | Yes (X) |
| DAVID SHAPELL 2009 CHARITABLE LEAD ANNUITY TRUST | ||||||
| 2 | 9401 WILSHIRE BLVD STE 1200 | BEVERLY HILLS | CA | 90212 | $206,686 | Yes (X) |
| FELA SHAPELL 2009 CHARITABLE LEAD ANNUITY TRUST | ||||||
| 3 | 9401 WILSHIRE BLVD STE 1200 | BEVERLY HILLS | CA | 90212 | $206,686 | Yes (X) |
Expln Of Non Filing With AG Stmt ExplnOfNonFilingWithAGStmt
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | THE FOUNDATION IS REGISTERED IN MAINE WHICH DOES NOT REQUEST A COPY OF FORM 990-PF SINCE THE FOUNDATION DOES NOT ENGAGE IN FUNDRAISING OR HAVE UNRELATED BUSINESS INCOME. | ExplanationTxt |
Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule
Investments Corporate Bonds InvestmentsCorporateBondsGrp (3 entries)
| BondBondNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| 40,000 DONNELLEY & SONS CO | $39,840 | $43,800 |
| 40,000 INTERNATIONAL LEASE FIN CORP | $0 | $0 |
| 30,000 LAND O LAKES CAP TR | $30,902 | $31,050 |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp (12 entries)
| StockStockNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| 1,000 SHS BARRICK GOLD CORP | $26,715 | $10,750 |
| 1,000 SHS ENERPLUS CORP | $23,795 | $9,600 |
| 1,000 SHS HUDSON CITY BANCORP INC | $10,995 | $10,120 |
| 1,500 SHS CAPITAL PRODUCT PARTNERS LP | $13,205 | $12,000 |
| 1,500 SHS GAMCO RES GOLD & INCOME TR | $18,485 | $12,105 |
| 3,000 SHS PENGROWTH ENERGY TRUST | $21,158 | $9,330 |
| 4,000 SHS FRONTIER COMMUNICATIONS CORP | $30,214 | $26,680 |
| 500 SHS INTEL CORP COM | $9,945 | $18,145 |
| 500 SHS PUBLIC SVC ENTERPRISE GROUP | $14,790 | $20,705 |
| 500 SHS SEADRILL LIMITED SHS | $18,996 | $5,970 |
| 500 SHS CENTURYLINK INC COM | $14,725 | $19,790 |
| 500 SHS GENERAL ELECTRIC CO COM | $12,785 | $12,635 |
Investments Govt Obligations Sch InvestmentsGovtObligationsSch
| Field | Value | IRS element (for citing) |
|---|---|---|
| US Govt Obligations Book Vl EOY | $0 | USGovtObligationsBookVlEOYAmt |
| US Govt Obligations EOYFMV | $0 | USGovtObligationsEOYFMVAmt |
| State Local Sec Book Vl EOY | $172,151 | StateLocalSecBookVlEOYAmt |
| State Local Sec EOYFMV | $180,545 | StateLocalSecEOYFMVAmt |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category Or Item | ACCRUED INTEREST PAID | CategoryOrItemTxt |
| Listed At Cost Or FMV | AT COST | ListedAtCostOrFMVCd |
| Book Value | $1,528 | BookValueAmt |
| EOYFMV | $1,528 | EOYFMVAmt |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | LEGAL | CategoryTxt |
| Legal Fees | $75 | LegalFeesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | BANK CHARGES | Desc |
| Revenue And Expenses Per Books | $60 | RevenueAndExpensesPerBooksAmt |
| Net Investment Income | $60 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISC. INCOME | Desc |
| Revenue And Expenses Per Books | $983 | RevenueAndExpensesPerBooksAmt |
| Net Investment Income | $983 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $983 | AdjustedNetIncomeAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | FOREIGN TAXES | CategoryTxt |
| Amt | $368 | Amt |
| Net Investment Income | $368 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
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