THE D&L FOUNDATION: Form 990PF, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
THE D&L FOUNDATION (EIN 04-6827787)
Tax period
2014-01-01 to 2014-12-31
Filed
2015-07-28
IRS object ID
201512099349100621
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 ReturnHeader

FieldValueIRS element (for citing)
Return2015-07-28T14:47:39-05:00ReturnTs
Tax Period End2014-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN042701070PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SHEPHERD & GOLDSTEINBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11671 WORCESTER RD STE 303AddressLine1Txt
CityFRAMINGHAMCityNm
State AbbreviationMAStateAbbreviationCd
ZIP017015400ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2014-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN046827787EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1D&L FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlD&LFBusinessNameControlTxt
Phone6178647634PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1140 BRATTLE STREETAddressLine1Txt
CityCAMBRIDGECityNm
State AbbreviationMAStateAbbreviationCd
ZIP02138ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonBENJAMIN ZANDERPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone6178647634PhoneNum
Signature2015-07-28SignatureDt

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCURTIS A FELDMAN CPAPreparerPersonNm
PTINP00005914PTIN
Phone5088752552PhoneNum
Preparation2015-07-28PreparationDt
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-02-25 16:41:14ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$28,250FMVAssetsEOYAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$58,676ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$15InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$15InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$15InterestOnSavingsAdjNetIncmAmt
Total Rev And Expnss$58,691TotalRevAndExpnssAmt
Total Net Invst Incm$15TotalNetInvstIncmAmt
Total Adj Net Incm$15TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$875AccountingFeesRevAndExpnssAmt
Other Expenses Rev And Expnss$122OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$997TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$32,107ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$32,107ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$33,104TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$32,107TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$25,587ExcessRevenueOverExpensesAmt
Net Investment Income$15NetInvestmentIncomeAmt
Adjusted Net Income$15AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$1,788SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$28,250SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$28,250SavAndTempCashInvstEOYFMVAmt
Total Assets BOY$1,788TotalAssetsBOYAmt
Total Assets EOY$28,250TotalAssetsEOYAmt
Total Assets EOYFMV$28,250TotalAssetsEOYFMVAmt
Other Liabilities BOY$8,400OtherLiabilitiesBOYAmt
Other Liabilities EOY$9,275OtherLiabilitiesEOYAmt
Total Liabilities BOY$8,400TotalLiabilitiesBOYAmt
Total Liabilities EOY$9,275TotalLiabilitiesEOYAmt
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind
Unrestricted BOY-$6,612UnrestrictedBOYAmt
Unrestricted EOY$18,975UnrestrictedEOYAmt
Tot Net Ast Or Fund Balances BOY-$6,612TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$18,975TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$1,788TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$28,250TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY-$6,612TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$25,587ExcessRevenueOverExpensesAmt
Subtotal$18,975SubtotalAmt
Tot Net Ast Or Fund Balances EOY$18,975TotNetAstOrFundBalancesEOYAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxfalseLiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$29,385AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$4,646NetVlNoncharitableAssetsYr1Amt
Distribution Yr16.324796DistributionYr1Rt
Adjusted Qlfy Distri Yr2$35,002AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2$15,548NetVlNoncharitableAssetsYr2Amt
Distribution Yr22.251222DistributionYr2Rt
Total Distribution8.576018TotalDistributionRt
Average Distribution4.288009AverageDistributionRt
Net Vl Noncharitable Assets$15,674NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$67,210AdjNetVlNoncharitableAssetsAmt
Adj Nonchrtbl Net Invst Incm Pct$67,210AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$32,107QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$0InvestmentIncomeExciseTaxAmt

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
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsYes (true)NewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressNAWebsiteAddressTxt
Individual With BooksBENJAMIN ZANDERIndividualWithBooksNm
Phone6178647634PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1140 BRATTLE STREETAddressLine1Txt
CityCAMBRIDGECityNm
State AbbreviationMAStateAbbreviationCd
ZIP02138ZIPCd
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
Undistributed Income PYfalseUndistributedIncomePYInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonBENJAMIN ZANDERPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1140 BRATTLE STREETAddressLine1Txt
CityCAMBRIDGECityNm
State AbbreviationMAStateAbbreviationCd
ZIP02138ZIPCd
FieldValueIRS element (for citing)
TitlePRESIDENTTitleTxt
Average Hrs Per Wk Devoted To Pos5.00AverageHrsPerWkDevotedToPosRt
Compensation$0CompensationAmt
Employee Benefit Program$0EmployeeBenefitProgramAmt
Expense Account Other Allwnc$0ExpenseAccountOtherAllwncAmt
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

FieldValueIRS element (for citing)
Description1DAVID ST. GEORGE MUSIC EDUCATION FUNDINGDescription1Txt
Expenses1$25,002Expenses1Amt
Description2MUSICIAN SUPPORTDescription2Txt
Expenses2$5,000Expenses2Amt
Description3NATIONAL ALLIANCE OF EL SISTEMA MUSIC EDUCATIONDescription3Txt
Expenses3$1,105Expenses3Amt
Description4PROJECT LENS - NEW ENGLAND CONSERVATORYDescription4Txt
Expenses4$1,000Expenses4Amt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$15,913AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$15,913TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$15,913AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$239CashDeemedCharitableAmt
Net Vl Noncharitable Assets$15,674NetVlNoncharitableAssetsAmt
Minimum Investment Return$784MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$784MinimumInvestmentReturnAmt
Distributable Before Adj$784DistributableBeforeAdjAmt
Distributable Before Ded$784DistributableBeforeDedAmt
Distributable As Adjusted$784DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$32,107ExpensesAndContributionsAmt
Qualifying Distributions$32,107QualifyingDistributionsAmt
Adjusted Qualifying Distri$32,107AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$784DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$52,483ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$26,038ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$328,339ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$34,226ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$29,153ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$470,239TotalExcessDistributionCyovAmt
Qualifying Distributions$32,107QualifyingDistributionsAmt
Applied To Current Year$784AppliedToCurrentYearAmt
Remaining Distri From Corpus$31,323RemainingDistriFromCorpusAmt
Total Corpus$501,562TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$52,483ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$449,079ExcessDistriCyovToNextYrAmt
Excess From Year4$26,038ExcessFromYear4Amt
Excess From Year3$328,339ExcessFromYear3Amt
Excess From Year2$34,226ExcessFromYear2Amt
Excess From Year1$29,153ExcessFromYear1Amt
Excess From Current Year$31,323ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Application Submission Info ApplicationSubmissionInfoGrp

FieldValueIRS element (for citing)
Recipient PersonBENJAMIN ZANDERRecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line1140 BRATTLE STREETAddressLine1Txt
CityCAMBRIDGECityNm
State AbbreviationMAStateAbbreviationCd
ZIP02138ZIPCd
FieldValueIRS element (for citing)
Recipient Phone6174918515RecipientPhoneNum
Recipient Email AddressBZ@BENJAMINZANDER.COMRecipientEmailAddressTxt
Form And Info And MaterialsINITITAL REQUEST IN EMAIL OR LETTER FORMAT INCLUDING PURPOSE OF FUNDS AND AMOUNT REQUESTED. FUTHER INVESTIGATION OF CAUSE IF DEEMED APPROPIATEFormAndInfoAndMaterialsTxt
Submission DeadlinesNONESubmissionDeadlinesTxt
Restrictions On AwardsNONERestrictionsOnAwardsTxt

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (4 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmtBusiness Name Line2RecipientBusinessName/BusinessNameLine2Txt
DAVID ST GEORGE
45 HODGE ROADARLINGTONMA02474TEACHERMUSIC EDUCTIONAL FUNDING$25,002
NATIONAL ALLIANCE OF EL SISTEMA
290 HUNTINGTON AVEBOSTONMA02115MUSIC EDUCATIONMUSIC EDUCATION$1,105NEW ENGLAND CONSERVATORY
ELMER CHURAMPI
290 HUNTINGTON AVEBOSTONMA02115MUSICIANMUSICIAN SUPPORT$5,000
PROJECT LENS
290HUNTINGTON AVEBOSTONMA02115PROJECT LENS$1,000NEW ENGLAND CONSERVATORY
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$32,107TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion1ExclusionCd
Exclusion$15ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$15ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$15TotalIncomeProducingActyAmt

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

Schedule B IRS990ScheduleB

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
General RuleYes (X)GeneralRuleInd

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
Contributor1ContributorNum
Contributor PersonBENJAMIN ZANDERContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1140 BRATTLE STREETAddressLine1Txt
CityCAMBRIDGECityNm
State AbbreviationMAStateAbbreviationCd
ZIP02138ZIPCd
FieldValueIRS element (for citing)
Total Contributions$34,600TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryACCOUNTINGCategoryTxt
Amt$875Amt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt
EXPENSES
BANK FEES$122

Other Liabilities Schedule OtherLiabilitiesSchedule

Other Liabilities Detail OtherLiabilitiesDetail

FieldValueIRS element (for citing)
DescLOAN FROM OFFICERDesc
BOY Book Value$8,400BOYBookValueAmt
EOY Book Value$9,275EOYBookValueAmt

Substantial Contributors Sch SubstantialContributorsSch

Substantial Contributor Detail SubstantialContributorDetail

FieldValueIRS element (for citing)
PersonBENJAMIN ZANDERPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1140 BRATTLE STREETAddressLine1Txt
CityCAMBRIDGECityNm
State AbbreviationMAStateAbbreviationCd
ZIP02138ZIPCd

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