RAPPAPORT FAMILY FOUNDATION: Form 990PF, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- RAPPAPORT FAMILY FOUNDATION (EIN 20-0433083)
- Tax period
- 2014-01-01 to 2014-12-31
- Filed
- 2015-11-16
- IRS object ID
- 201513209349103131
- 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
- Accounting Fees Schedule
- All Oth Prog Rltd Investments Sch
- Depreciation Schedule
- Distribution From Corpus Election
- Employee Compensation Expln
- Investments Corp Stock Schedule
- Other Assets Schedule
- Other Decreases Schedule
- Other Expenses Schedule
- Other Income Schedule2
- Other Liabilities Schedule
- Other Notes Loans Rcvbl Long Sch
- Other Professional Fees Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-11-16T15:36:50-06:00 | ReturnTs |
| Tax Period End | 2014-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SEILER LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | THREE LAGOON DR STE 400 | AddressLine1Txt |
| City | REDWOOD CITY | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94065 | 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 | 200433083 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RAPPAPORT FAMILY FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % SEILER LLP | InCareOfNm |
| Business Name Control | RAPP | BusinessNameControlTxt |
| Phone | 4155937111 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1748 UNION STREET | AddressLine1Txt |
| City | SAN FRANCISCO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94123 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ANDREW RAPPAPORT | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 4155937111 | PhoneNum |
| Signature | 2015-11-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DAVID S SACARELOS | PreparerPersonNm |
| PTIN | P00082838 | PTIN |
| Phone | 6503654646 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $8,911,088 | FMVAssetsEOYAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $166,193 | ContriRcvdRevAndExpnssAmt |
| Interest On Sav Rev And Expnss | $56,562 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $56,562 | InterestOnSavNetInvstIncmAmt |
| Dividends Rev And Expnss | $227,791 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $227,791 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $2,350,082 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $7,044,958 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $1,494,648 | CapGainNetIncmNetInvstIncmAmt |
| Other Income Rev And Expnss | -$973,855 | OtherIncomeRevAndExpnssAmt |
| Total Rev And Expnss | $1,826,773 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $1,779,001 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $0 | CompOfcrDirTrstRevAndExpnssAmt |
| Oth Empl Slrs Wgs Rev And Expnss | $120,504 | OthEmplSlrsWgsRevAndExpnssAmt |
| Oth Empl Slrs Wgs Dsbrs Chrtbl | $120,504 | OthEmplSlrsWgsDsbrsChrtblAmt |
| Pension Empl Bnft Rev And Expnss | $9,491 | PensionEmplBnftRevAndExpnssAmt |
| Pension Empl Bnft Dsbrs Chrtbl | $9,491 | PensionEmplBnftDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $49,516 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $15,831 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Adj Net Incm | $0 | AccountingFeesAdjNetIncmAmt |
| Accounting Fees Chrtbl Prps | $15,830 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $53,992 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $22,503 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $31,489 | OtherProfFeesDsbrsChrtblAmt |
| Taxes Rev And Expnss | $37,092 | TaxesRevAndExpnssAmt |
| Taxes Dsbrs Chrtbl | $124 | TaxesDsbrsChrtblAmt |
| Trav Conf Meeting Rev And Expnss | $4,831 | TravConfMeetingRevAndExpnssAmt |
| Trav Conf Meeting Dsbrs Chrtbl | $4,831 | TravConfMeetingDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $2,519 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $118,421 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $2,519 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $277,945 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $156,755 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Adj Net Incm | $0 | TotOprExpensesAdjNetIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $184,788 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $271,500 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $271,500 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $549,445 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $156,755 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Adj Net Incm | $0 | TotalExpensesAdjNetIncmAmt |
| Total Expenses Dsbrs Chrtbl | $456,288 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $1,277,328 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $1,622,246 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sav And Temp Cash Invst BOY | $1,643,764 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $997,468 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $997,468 | SavAndTempCashInvstEOYFMVAmt |
| Other Nts And Loans Rcvbl | $0 | OtherNtsAndLoansRcvblAmt |
| Other Nts And Loans Rcvbl BOY | $250,000 | OtherNtsAndLoansRcvblBOYAmt |
| Other Nts And Loans Rcvbl EOY | $0 | OtherNtsAndLoansRcvblEOYAmt |
| Other Nts And Loans Rcvbl EOYFMV | $0 | OtherNtsAndLoansRcvblEOYFMVAmt |
| US Government Obligations BOY | $1,641,933 | USGovernmentObligationsBOYAmt |
| Corporate Stock BOY | $2,821,261 | CorporateStockBOYAmt |
| Corporate Stock EOY | $7,783,945 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $7,783,945 | CorporateStockEOYFMVAmt |
| Corporate Bonds BOY | $839,324 | CorporateBondsBOYAmt |
| Other Assets BOY | $990,887 | OtherAssetsBOYAmt |
| Other Assets EOY | $129,675 | OtherAssetsEOYAmt |
| Other Assets EOYFMV | $129,675 | OtherAssetsEOYFMVAmt |
| Total Assets BOY | $8,187,169 | TotalAssetsBOYAmt |
| Total Assets EOY | $8,911,088 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $8,911,088 | TotalAssetsEOYFMVAmt |
| Accounts Payable BOY | $24,444 | AccountsPayableBOYAmt |
| Accounts Payable EOY | $17,880 | AccountsPayableEOYAmt |
| Other Liabilities BOY | $38,327 | OtherLiabilitiesBOYAmt |
| Other Liabilities EOY | $21,411 | OtherLiabilitiesEOYAmt |
| Total Liabilities BOY | $62,771 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $39,291 | TotalLiabilitiesEOYAmt |
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
| Unrestricted BOY | $8,124,398 | UnrestrictedBOYAmt |
| Unrestricted EOY | $8,871,797 | UnrestrictedEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $8,124,398 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $8,871,797 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $8,187,169 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $8,911,088 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $8,124,398 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $1,277,328 | ExcessRevenueOverExpensesAmt |
| Subtotal | $9,401,726 | SubtotalAmt |
| Other Decreases | $529,929 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $8,871,797 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (2 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|
| PUBLICLY TRADED SECURITIES | P | $7,044,958 | $4,694,876 | $2,350,082 | $2,350,082 |
| PORTFOLIO INVESTMENTS | P | $855,434 | -$855,434 | -$855,434 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $1,494,648 | CapitalGainNetIncomeAmt |
Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable Section4942 Tax | false | LiableSection4942TaxInd |
| Adjusted Qlfy Distri Yr1 | $30,484 | AdjustedQlfyDistriYr1Amt |
| Net Vl Noncharitable Assets Yr1 | $7,972,917 | NetVlNoncharitableAssetsYr1Amt |
| Distribution Yr1 | 0.003823 | DistributionYr1Rt |
| Adjusted Qlfy Distri Yr2 | $437,961 | AdjustedQlfyDistriYr2Amt |
| Net Vl Noncharitable Assets Yr2 | $7,826,015 | NetVlNoncharitableAssetsYr2Amt |
| Distribution Yr2 | 0.055962 | DistributionYr2Rt |
| Adjusted Qlfy Distri Yr3 | $554,022 | AdjustedQlfyDistriYr3Amt |
| Net Vl Noncharitable Assets Yr3 | $6,877,665 | NetVlNoncharitableAssetsYr3Amt |
| Distribution Yr3 | 0.080554 | DistributionYr3Rt |
| Adjusted Qlfy Distri Yr4 | $575,348 | AdjustedQlfyDistriYr4Amt |
| Net Vl Noncharitable Assets Yr4 | $6,074,839 | NetVlNoncharitableAssetsYr4Amt |
| Distribution Yr4 | 0.09471 | DistributionYr4Rt |
| Adjusted Qlfy Distri Yr5 | $550,782 | AdjustedQlfyDistriYr5Amt |
| Net Vl Noncharitable Assets Yr5 | $6,617,560 | NetVlNoncharitableAssetsYr5Amt |
| Distribution Yr5 | 0.08323 | DistributionYr5Rt |
| Total Distribution | 0.318279 | TotalDistributionRt |
| Average Distribution | 0.063656 | AverageDistributionRt |
| Net Vl Noncharitable Assets | $7,762,830 | NetVlNoncharitableAssetsAmt |
| Adj Net Vl Noncharitable Assets | $494,151 | AdjNetVlNoncharitableAssetsAmt |
| Net Investment Income Pct | $16,222 | NetInvestmentIncomePctAmt |
| Adj Nonchrtbl Net Invst Incm Pct | $510,373 | AdjNonchrtblNetInvstIncmPctAmt |
| Qualifying Distributions | $456,288 | QualifyingDistributionsAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $32,445 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $32,445 | SubtotalAmt |
| Tax Based On Investment Income | $32,445 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $50,000 | EstimatedPlusOvpmtIncmTxAmt |
| Total Payments And Credits | $50,000 | TotalPaymentsAndCreditsAmt |
| Overpayment | $17,555 | OverpaymentAmt |
| Applied To ES Tax | $17,555 | AppliedToESTaxAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | false | LegislativePoliticalActyInd |
| More Than100 Spent | false | MoreThan100SpentInd |
| Form1120 POL Filed | false | Form1120POLFiledInd |
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (true) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Org Report Or Register State | CA | OrgReportOrRegisterStateCd |
| Org Report Or Register State | NV | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (true) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | false | PrivateOperatingFoundationInd |
| New Substantial Contributors | false | NewSubstantialContributorsInd |
| Own Controlled Entity | false | OwnControlledEntityInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (true) | ComplyWithPublicInspRqrInd |
| Website Address | WWW.RAPPAPORTFAMILYFOUNDATION.ORG | WebsiteAddressTxt |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SEILER LLP | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6503654646 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | THREE LAGOON DRIVE SUITE 400 | AddressLine1Txt |
| City | REDWOOD CITY | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94065 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | false | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | false | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | false | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | Yes (true) | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | false | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | false | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | false | PaymentToGovernmentOfficialInd |
| Acts Fail To Qlfy As Exceptions | false | ActsFailToQlfyAsExceptionsInd |
| Uncorrected Prior Acts | false | UncorrectedPriorActsInd |
| Undistributed Income PY | false | UndistributedIncomePYInd |
| Undistr Incm Sect4942a2 Not App | false | UndistrIncmSect4942a2NotAppInd |
| Business Holdings | false | BusinessHoldingsInd |
| Jeopardy Investments | false | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | false | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | false | InfluenceLegislationInd |
| Influence Election | false | InfluenceElectionInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Noncharitable Purpose | false | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (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 |
|---|---|---|---|---|---|---|---|---|
| DEBORAH RAPPAPORT | ||||||||
| 1748 UNION STREET | SAN FRANCISCO | CA | 94123 | PRESIDENT | 20.0 | $0 | $0 | $0 |
| ANDREW RAPPAPORT | ||||||||
| 1748 UNION STREET | SAN FRANCISCO | CA | 94123 | SECRETARY | 3.0 | $0 | $0 | $0 |
Compensation Highest Paid Empl CompensationHighestPaidEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KATHLEEN RUIZ-HEALY | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4368 23RD STREET | AddressLine1Txt |
| City | SAN FRANCISCO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94114 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Title | VICE PRESIDENT | TitleTxt |
| Average Hrs Per Wk Devoted To Pos | 40.0 | AverageHrsPerWkDevotedToPosRt |
| Compensation | $120,504 | CompensationAmt |
| Employee Benefits | $9,491 | EmployeeBenefitsAmt |
Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | N/A | Description1Txt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | NONE | Description1Txt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $5,162,904 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $2,167,853 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $550,289 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $7,881,046 | TotalFMVOfUnusedAssetsAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $7,881,046 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $118,216 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $7,762,830 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $388,142 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $388,142 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $32,445 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $32,445 | TotalTaxAmt |
| Distributable Before Adj | $355,697 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $355,697 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $355,697 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $456,288 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Charitable Assets Acquis Paid | $0 | CharitableAssetsAcquisPaidAmt |
| Set Aside Suitability Test | $0 | SetAsideSuitabilityTestAmt |
| Set Aside Cash Distri Test | $0 | SetAsideCashDistriTestAmt |
| Qualifying Distributions | $456,288 | QualifyingDistributionsAmt |
| Adjusted Qualifying Distri | $456,288 | AdjustedQualifyingDistriAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $355,697 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Prior Year1 | 2012 | PriorYear1Yr |
| Prior Year2 | 2011 | PriorYear2Yr |
| Prior Year3 | 2010 | PriorYear3Yr |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr5 | $514,643 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $575,348 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $554,022 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $437,961 | ExcessDistributionCyovYr2Amt |
| Total Excess Distribution Cyov | $2,081,974 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $456,288 | QualifyingDistributionsAmt |
| Applied To Year1 | $0 | AppliedToYear1Amt |
| Treated As Distri From Corpus | $456,288 | TreatedAsDistriFromCorpusAmt |
| Remaining Distri From Corpus | $0 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $355,697 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $355,697 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $2,182,565 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $0 | PriorYearUndistributedIncmAmt |
| Taxable1 | $0 | Taxable1Amt |
| Taxable2 | $0 | Taxable2Amt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov From Yr5 | $158,946 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $2,023,619 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $575,348 | ExcessFromYear4Amt |
| Excess From Year3 | $554,022 | ExcessFromYear3Amt |
| Excess From Year2 | $437,961 | ExcessFromYear2Amt |
| Excess From Current Year | $456,288 | ExcessFromCurrentYearAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Private Operating Foundations | PrivateOperatingFoundationsGrp |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | ANDREW AND DEBORAH RAPPAPORT | ContributingManagerNm |
| Shareholder Manager | NA | ShareholderManagerNm |
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (9 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|---|
| FRANKLIN & ELEANOR ROOSEVELT INSTITUTE | |||||||
| 570 LEXINGTON AVENUE FIFTH FLOOR | NEW YORK | NY | 10022 | NONE | POF | FOR PROJECT SPECIFIC SUPPORT OF COMMUNITY COLLEGE INITIATIVE. | $40,000 |
| CAMPAIGN FOR COLLEGE OPPORTUNITY | |||||||
| 714 W OLYMPIC BLVD 745 | LOS ANGELES | CA | 90015 | NONE | GENERAL SUPPORT | $40,000 | |
| FOUNDATION OF CITY COLLEGE OF SAN FRANCISCO | |||||||
| PO BOX 40488 | SAN FRANCISCO | CA | 94140 | NONE | GENERAL SUPPORT | $10,000 | |
| PEOPLE FOR THE AMERICAN WAY FOUNDATION | |||||||
| 1101 15TH STREET NW 600 | WASHINGTON | DC | 20005 | NONE | PROJECT SPECIFIC: FOR YOUNG PEOPLE FOR COMMUNITY COLLEGE. | $40,000 | |
| GRANTMAKERS CONCERNED WITH IMMIGRANTS AND REFUGEES | |||||||
| PO BOX 1100 | SEBASTOPOL | CA | 95473 | NONE | GCIR 2012 MEMBERSHIP DUES. | $500 | |
| PHILANTHROPY FOR ACTIVE CIVIC ENGAGEMENT | |||||||
| 1201 5TH STREET NW | WASHINGTON | DC | 20005 | NONE | 2014 DUES | $500 | |
| GRANTMAKERS FOR EDUCATION | |||||||
| 720 SW WASHINGTON STREET 605 | PORTLAND | OR | 97205 | NONE | 2014 MEMBERSHIP RENEWAL. | $500 | |
| SOUTHERN CALIFORNIA COLLEGE ACCESS NETWORK | |||||||
| 1000 NORTH ALAMEDA STREET | LOS ANGELES | CA | 90012 | NONE | GENERAL SUPPORT | $40,000 | |
| THE BATTERY FOUNDATION | |||||||
| 387 TEHAMA STREET | SAN FRANCISCO | CA | 94123 | NONE | GENERAL CONTRIBUTION | $100,000 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $271,500 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fees Contracts From Govt Ag | FeesContractsFromGovtAgGrp | |
| Membership Dues And Assmnt | MembershipDuesAndAssmntGrp |
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 19 | ExclusionCd |
| Exclusion | $56,562 | ExclusionAmt |
Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $227,791 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Net Rntl Incm Re Debt Fincd Prop | NetRntlIncmReDebtFincdPropGrp | |
| Net Rntl Incm Re Not Debt Fincd Prop | NetRntlIncmReNotDebtFincdProp | |
| Net Rental Income Personal Prop | NetRentalIncomePersonalPropGrp | |
| Other Investment Incm Part VII | OtherInvestmentIncmPartVIIGrp |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $2,350,082 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Net Income Loss From Special Evt | NetIncomeLossFromSpecialEvtGrp | |
| Gross Profit Loss Sls Of Invntry | GrossProfitLossSlsOfInvntryGrp |
Other Revenue Described OtherRevenueDescribedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | LOSSES FROM PARTNERSHIP | Desc |
| Exclusion | 19 | ExclusionCd |
| Exclusion | -$973,855 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $1,660,580 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $1,660,580 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | false | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | false | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | false | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | false | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | false | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | false | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | false | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | false | RelationshipsNonchrtblEOInd |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 1 | ContributorNum |
| Contributor Person | ANDREW AND DEBORAH RAPPAPORT | ContributorPersonNm |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1748 UNION STREET | AddressLine1Txt |
| City | SAN FRANCISCO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94123 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | $166,193 | TotalContributionsAmt |
| Noncash Contribution | Yes (X) | NoncashContributionInd |
Non Cash Property Contribution NonCashPropertyContributionGrp (3 entries)
| ContributorContributorNum | Noncash PropertyNoncashPropertyDesc | Fair Market ValueFairMarketValueAmt | ReceivedReceivedDt |
|---|---|---|---|
| 1 | 680 SHARES OF SPLUNK INC | $49,660 | 2014-01-31 |
| 2 | 4,000 SHARES OF ZULILY INC CLASS A | $116,360 | 2014-11-12 |
| 3 | SHARES OF LOOMIS SAYLES STRATEGIC | $172 | 2014-12-31 |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | TAX AND ACCOUNTING SERVICES | CategoryTxt |
| Amt | $49,516 | Amt |
| Net Investment Income | $15,831 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $15,830 | DisbursementsCharitablePrpsAmt |
All Oth Prog Rltd Investments Sch AllOthProgRltdInvestmentsSch
All Other Program Related Invst AllOtherProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | NONE | Desc |
Depreciation Schedule DepreciationSchedule
Distribution From Corpus Election DistributionFromCorpusElection
| Field | Value | IRS element (for citing) |
|---|---|---|
| Election | Section 4942(h)(2) Election As to the treatment of qualifying distributions RAPPAPORT FAMILY FOUNDATION 20-0433083 1748 UNION STREET SAN FRANCISCO, CA 94123 12/31/2014 Pursuant to IRC Sec. 4942(h)(2) and Reg. 53.4942(a)-3(d)(2), the above referenced foundation hereby elects to treat current year qualifying distributions in excess of the immediately preceding tax year's undistributed income as being made out of corpus. Tax year 2014 in the amount of $456,288. | ElectionDesc |
Employee Compensation Expln EmployeeCompensationExpln
Employee Comp Explanation EmployeeCompExplanationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Employee | KATHLEEN RUIZ-HEALY | EmployeeNm |
| Explanation | VICE PRESIDENT | ExplanationTxt |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp (22 entries)
| StockStockNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| SEAGATE TECHNOLOGY | $996,037 | $996,037 |
| VANGUARD DIVIDEND | $795,368 | $795,368 |
| POWERSHARES S&P 500 HIGH | $535,440 | $535,440 |
| POWERSHARES ETF FTSE | $525,723 | $525,723 |
| ISHARES TRUST SHS ISHARE | $516,120 | $516,120 |
| AVENUE CREDIT STRATEGIES | $171,591 | $171,591 |
| BLACKROCK STRATEGIC | $174,948 | $174,948 |
| DOUBLELINE TOTAL RETURN | $349,001 | $349,001 |
| EATON VANCE FLOATING | $173,058 | $173,058 |
| ISHARES CORE S&P MID-CAP | $362,000 | $362,000 |
| ISHARES CORE S&P SMALL | $273,744 | $273,744 |
| ISHARES IBOXX$ | $477,640 | $477,640 |
| ISHARES TRUST SHS ISHARE | $172,721 | $172,721 |
| ISHARES IBOXX$ HIGH YIELD | $268,800 | $268,800 |
| ISHARES INTL SELECT | $252,675 | $252,675 |
| ISHARES EMERGING MARKETS | $171,462 | $171,462 |
| ISHARES TR CORE MSCI EAF | $254,472 | $254,472 |
| LOOMIS SAYLES STRATEGIC | $268,002 | $268,002 |
| TEMPLETON GLBL BOND FD | $178,155 | $178,155 |
| THIRD AVENUE FOCUSED | $256,370 | $256,370 |
| VANGUARD REIT ETF | $437,400 | $437,400 |
| VOYA FLOATING RATE FUND | $173,218 | $173,218 |
Other Assets Schedule OtherAssetsSchedule
Other Assets Schedule OtherAssetsScheduleGrp (3 entries)
| DescDesc | BOY Book ValueBOYBookValueAmt | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| NEW CYCLE CAPITAL PTRS, LP | $975,020 | $12,179 | $12,179 |
| LEGACY VENTURE VII, LLC | $0 | $113,379 | $113,379 |
| OPOWER INC | $0 | $4,117 | $4,117 |
Other Decreases Schedule OtherDecreasesSchedule
Other Decreases Detail OtherDecreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | NET CHANGE IN UNREALIZED GAIN/LOSS | Desc |
| Amt | $529,929 | Amt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (4 entries)
| DescDesc | Net Investment IncomeNetInvestmentIncomeAmt | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| LOSSES FROM PARTNERSHIP | $118,421 | ||
| DUES AND SUBSCRIPTIONS | $269 | $269 | |
| BANK FEES | $30 | $30 | |
| OFFICE SUPPLIES | $2,220 | $2,220 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | INCOME/LOSS FROM PARTNERSHIP | Desc |
| Revenue And Expenses Per Books | -$973,855 | RevenueAndExpensesPerBooksAmt |
Other Liabilities Schedule OtherLiabilitiesSchedule
Other Liabilities Detail OtherLiabilitiesDetail (3 entries)
| DescDesc | BOY Book ValueBOYBookValueAmt | EOY Book ValueEOYBookValueAmt |
|---|---|---|
| DEFERRED FEDERAL EXCISE TAX | $17,440 | $17,440 |
| PAYROLL: FEDERAL TAXES | $3,115 | $3,271 |
| PAYROLL: CA PIT/SDI | $866 | $700 |
Other Notes Loans Rcvbl Long Sch OtherNotesLoansRcvblLongSch
Other Notes Loans Rcvbl Long OtherNotesLoansRcvblLongGrp
Borrower Name BorrowerNameGrp
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MKELEMENTS INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Loan Original | $250,000 | LoanOriginalAmt |
| Balance Due | $0 | BalanceDueAmt |
| Note | 2008-02 | NoteDt |
| Interest | 0 | InterestRt |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt | Net Investment IncomeNetInvestmentIncomeAmt |
|---|---|---|---|
| PROGRAM EXPENSES | $31,489 | $31,489 | |
| INVESTMENT FEES | $22,503 | $22,503 |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|
| FEDERAL EXCISE TAX | $36,968 | |
| NEVADA FEES | $124 | $124 |
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