SHORESH FOUNDATION: Form 990PF, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- SHORESH FOUNDATION (EIN 94-3044121)
- Tax period
- 2014-01-01 to 2014-12-31
- Filed
- 2015-11-12
- IRS object ID
- 201523169349100217
- 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
- Investments Corp Stock Schedule
- Investments Other Schedule2
- Other Assets Schedule
- Other Expenses Schedule
- Other Professional Fees Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-11-12T13:43:47-06:00 | 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 | 943044121 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SHORESH FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SHOR | BusinessNameControlTxt |
| Phone | 5106582898 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4096 PIEDMONT AVENUE NO 239 | AddressLine1Txt |
| City | OAKLAND | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94611 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROCHELLE SHAPELL | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 5106582898 | PhoneNum |
| Signature | 2015-11-06 | 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 | 2015-11-06 | 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 | $9,303,855 | 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 | $625,034 | ContriRcvdRevAndExpnssAmt |
| Dividends Rev And Expnss | $208,904 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $208,904 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $121,489 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $529,545 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $121,489 | CapGainNetIncmNetInvstIncmAmt |
| Total Rev And Expnss | $955,427 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $330,393 | 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 |
| Accounting Fees Rev And Expnss | $5,800 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $5,800 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $0 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $27,344 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $27,344 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $0 | OtherProfFeesDsbrsChrtblAmt |
| Taxes Rev And Expnss | $1,696 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $1,696 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $85 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $0 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $0 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $34,925 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $34,840 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $1,366,320 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $1,366,320 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $1,401,245 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $34,840 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $1,366,320 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$445,818 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $295,553 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $22,640 | CashBOYAmt |
| Cash EOY | $28,076 | CashEOYAmt |
| Cash EOYFMV | $28,076 | CashEOYFMVAmt |
| Sav And Temp Cash Invst BOY | $4,657,389 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $3,845,375 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $3,845,375 | SavAndTempCashInvstEOYFMVAmt |
| Corporate Stock BOY | $4,163,854 | CorporateStockBOYAmt |
| Corporate Stock EOY | $4,524,381 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $5,385,564 | CorporateStockEOYFMVAmt |
| Other Investments BOY | $33,162 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $33,342 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $43,020 | OtherInvestmentsEOYFMVAmt |
| Other Assets BOY | $1,767 | OtherAssetsBOYAmt |
| Other Assets EOY | $1,820 | OtherAssetsEOYAmt |
| Other Assets EOYFMV | $1,820 | OtherAssetsEOYFMVAmt |
| Total Assets BOY | $8,878,812 | TotalAssetsBOYAmt |
| Total Assets EOY | $8,432,994 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $9,303,855 | 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 | $8,878,812 | RetainedEarningBOYAmt |
| Retained Earning EOY | $8,432,994 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $8,878,812 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $8,432,994 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $8,878,812 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $8,432,994 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $8,878,812 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$445,818 | ExcessRevenueOverExpensesAmt |
| Other Increases | $0 | OtherIncreasesAmt |
| Subtotal | $8,432,994 | SubtotalAmt |
| Other Decreases | $0 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $8,432,994 | 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 |
|---|---|---|---|---|---|
| CITI - PUBLICLY TRADED SECURITIES | P | $68,464 | $78,536 | -$10,072 | -$10,072 |
| CITI - PUBLICLY TRADED SECURITIES | P | $461,081 | $329,520 | $131,561 | $131,561 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $121,489 | CapitalGainNetIncomeAmt |
Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable Section4942 Tax | 0 | LiableSection4942TaxInd |
| Adjusted Qlfy Distri Yr1 | $439,562 | AdjustedQlfyDistriYr1Amt |
| Net Vl Noncharitable Assets Yr1 | $8,880,955 | NetVlNoncharitableAssetsYr1Amt |
| Distribution Yr1 | 0.049495 | DistributionYr1Rt |
| Adjusted Qlfy Distri Yr2 | $754,714 | AdjustedQlfyDistriYr2Amt |
| Net Vl Noncharitable Assets Yr2 | $7,597,441 | NetVlNoncharitableAssetsYr2Amt |
| Distribution Yr2 | 0.099338 | DistributionYr2Rt |
| Adjusted Qlfy Distri Yr3 | $1,344,657 | AdjustedQlfyDistriYr3Amt |
| Net Vl Noncharitable Assets Yr3 | $6,807,762 | NetVlNoncharitableAssetsYr3Amt |
| Distribution Yr3 | 0.197518 | DistributionYr3Rt |
| Adjusted Qlfy Distri Yr4 | $491,250 | AdjustedQlfyDistriYr4Amt |
| Net Vl Noncharitable Assets Yr4 | $6,259,483 | NetVlNoncharitableAssetsYr4Amt |
| Distribution Yr4 | 0.078481 | DistributionYr4Rt |
| Adjusted Qlfy Distri Yr5 | $591,110 | AdjustedQlfyDistriYr5Amt |
| Net Vl Noncharitable Assets Yr5 | $5,279,600 | NetVlNoncharitableAssetsYr5Amt |
| Distribution Yr5 | 0.111961 | DistributionYr5Rt |
| Total Distribution | 0.536793 | TotalDistributionRt |
| Average Distribution | 0.107359 | AverageDistributionRt |
| Net Vl Noncharitable Assets | $9,421,150 | NetVlNoncharitableAssetsAmt |
| Adj Net Vl Noncharitable Assets | $1,011,445 | AdjNetVlNoncharitableAssetsAmt |
| Net Investment Income Pct | $2,956 | NetInvestmentIncomePctAmt |
| Adj Nonchrtbl Net Invst Incm Pct | $1,014,401 | AdjNonchrtblNetInvstIncmPctAmt |
| Qualifying Distributions | $1,366,320 | 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 | $2,956 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $2,956 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $2,956 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $496 | EstimatedPlusOvpmtIncmTxAmt |
| Applied To Es Tax | $10,000 | AppliedToEsTaxAmt |
| Total Payments And Credits | $10,496 | TotalPaymentsAndCreditsAmt |
| Es Penalty | $51 | EsPenaltyAmt |
| Overpayment | $7,489 | OverpaymentAmt |
| Applied To ES Tax | $7,489 | 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 | CA | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (1) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | 0 | PrivateOperatingFoundationInd |
| New Substantial Contributors | 0 | NewSubstantialContributorsInd |
| Own Controlled Entity | 0 | OwnControlledEntityInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (1) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
| Individual With Books | ROCHELLE SHAPELL | IndividualWithBooksNm |
| Phone | 5106582898 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4096 PIEDMONT AVENUE 239 | AddressLine1Txt |
| City | OAKLAND | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94611 | 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 |
|---|---|---|---|---|---|---|---|---|
| ROCHELLE SHAPELL | ||||||||
| 4096 PIEDMONT AVE 239 | PIEDMONT | CA | 94611 | PRESIDENT | 3.00 | $0 | $0 | $0 |
| LORNE M BUCHMAN | ||||||||
| 4096 PIEDMONT AVE 239 | PIEDMONT | CA | 94611 | SECRETARY & CFO | 2.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Other Employee Paid Over50k | 0 | OtherEmployeePaidOver50kCnt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
| Contractor Paid Over50k | 0 | ContractorPaidOver50kCnt |
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 | $5,443,528 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $4,119,767 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $1,324 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $9,564,619 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $9,564,619 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $143,469 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $9,421,150 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $471,058 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $471,058 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $2,956 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $2,956 | TotalTaxAmt |
| Distributable Before Adj | $468,102 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $468,102 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $468,102 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $1,366,320 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $1,366,320 | QualifyingDistributionsAmt |
| Pct Sect4940e Org Net Invst Incm | $2,956 | PctSect4940eOrgNetInvstIncmAmt |
| Adjusted Qualifying Distri | $1,363,364 | AdjustedQualifyingDistriAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $468,102 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr5 | $329,448 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $180,724 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $1,007,101 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $381,064 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $2,207 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $1,900,544 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $1,366,320 | QualifyingDistributionsAmt |
| Applied To Year1 | $0 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $468,102 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $898,218 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $2,798,762 | 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 | $329,448 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $2,469,314 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $180,724 | ExcessFromYear4Amt |
| Excess From Year3 | $1,007,101 | ExcessFromYear3Amt |
| Excess From Year2 | $381,064 | ExcessFromYear2Amt |
| Excess From Year1 | $2,207 | ExcessFromYear1Amt |
| Excess From Current Year | $898,218 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | ROCHELLE SHAPELL | ContributingManagerNm |
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (41 entries)
| Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt | Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Address Line1RecipientForeignAddress/AddressLine1Txt | CityRecipientForeignAddress/CityNm | Province Or StateRecipientForeignAddress/ProvinceOrStateNm | CountryRecipientForeignAddress/CountryCd |
|---|---|---|---|---|---|---|---|---|---|---|---|
| (no name) | |||||||||||
| GENERAL | $0 | ||||||||||
| ALAMEDA COUNTY COMMUNITY FOOD BANK | |||||||||||
| GENERAL | $5,000 | PO BOX 2599 | OAKLAND | CA | 94614 | N/A | PUBLIC CHARITY | ||||
| ART CENTER COLLEGE OF DESIGN | |||||||||||
| GENERAL | $10,000 | 1700 LIDA STREET | PASADENA | CA | 91103 | N/A | PUBLIC CHARITY | ||||
| ASSOCIATION OF JEWISH FAMILY & CHILDREN'S AGENCIES | |||||||||||
| GENERAL | $7,200 | 5750 PARK HEIGHTS AVENUE | BALTIMORE | MD | 21215 | N/A | PUBLIC CHARITY | ||||
| AUGUSTA LEVY LEARNING CENTER | |||||||||||
| GENERAL | $2,500 | 16 RIDGECREST RD | WHEELING | WV | 26003 | N/A | PUBLIC CHARITY | ||||
| BEHAVIORAL INTERVENTION ASSOCIATION | |||||||||||
| GENERAL | $250 | 3229 ELM ST | OAKLAND | CA | 94609 | N/A | PUBLIC CHARITY | ||||
| BETH JACOB CONGREGATION (OAKLAND) | |||||||||||
| GENERAL | $34,180 | 3778 PARK BLVD | OAKLAND | CA | 94610 | N/A | PUBLIC CHARITY | ||||
| BRENTWOOD SCHOOL | |||||||||||
| GENERAL | $5,000 | 12001 SUNSET BLVD | LOS ANGELES | CA | 90049 | N/A | PUBLIC CHARITY | ||||
| CALIFORNIA COMMUNITY FOUNDATION | |||||||||||
| GENERAL | $1,000,000 | 221 S FIGUEROA STREET 400 | LOS ANGELES | CA | 90012 | N/A | PUBLIC CHARITY | ||||
| CENTER FOR GENDER AND REFUGEE STUDIES UC HASTINGS COLLEGE OF LAW | |||||||||||
| GENERAL | $500 | 200 MCALLISTER STREET | SAN FRANCISCO | CA | 94102 | N/A | PUBLIC CHARITY | ||||
| CHABAD OF THE EAST BAY | |||||||||||
| GENERAL | $5,000 | 2643 COLLEGE AVE | BERKELEY | CA | 94704 | N/A | PUBLIC CHARITY | ||||
| CHILDREN'S HOSPITAL AND RESEARCH CENTER FOUNDATION | |||||||||||
| GENERAL | $500 | 2201 BROADWAY 600 | OAKLAND | CA | 94612 | N/A | PUBLIC CHARITY | ||||
| CHILDREN'S HOSPITAL OF PHILADELPHIA | |||||||||||
| GENERAL | $360 | 3401 CIVIC CENTER BLVD | PHILADELPHIA | PA | 19104 | N/A | PUBLIC CHARITY | ||||
| CONGREGATION TORAT EMET | |||||||||||
| GENERAL | $360 | 2375 E MAIN ST | BEXLEY | OH | 43209 | N/A | PUBLIC CHARITY | ||||
| CREATIVE GROWTH ART CENTER | |||||||||||
| GENERAL | $250 | 355 24TH ST | OAKLAND | CA | 94612 | N/A | PUBLIC CHARITY | ||||
| FAMILY VIOLENCE LAW CENTER | |||||||||||
| GENERAL | $360 | PO BOX 22009 | OAKLAND | CA | 94623 | N/A | PUBLIC CHARITY | ||||
| FRIENDS OF ISRAEL DISABLED VETERANS | |||||||||||
| GENERAL | $360 | 1133 BROADWAY 232 | NEW YORK | NY | 10010 | N/A | PUBLIC CHARITY | ||||
| GIRLS INC | |||||||||||
| GENERAL | $1,500 | 3000 62ND AVE | OAKLAND | CA | 94605 | N/A | PUBLIC CHARITY | ||||
| HARLEM CHILDREN'S ZONE | |||||||||||
| GENERAL | $180 | 125 MAIDEN 8B | NEW YORK | NY | 10038 | N/A | PUBLIC CHARITY | ||||
| HEARTBEAT LIFESHARING | |||||||||||
| GENERAL | $180 | 218 TOWN FARM ROAD | HARDWICK | VT | 05843 | N/A | PUBLIC CHARITY | ||||
| HEBREW FREE LOAN ASSOCIATION | |||||||||||
| GENERAL | $3,600 | 131 STEUART ST 425 | SAN FRANCISCO | CA | 94105 | N/A | PUBLIC CHARITY | ||||
| INTERNATIONAL RESCUE COMMITTEE | |||||||||||
| GENERAL | $250 | 405 14TH ST SUITE 1415 | OAKLAND | CA | 94612 | N/A | PUBLIC CHARITY | ||||
| JEWISH COMMUNITY FEDERATION OF GREATER EAST BAY | |||||||||||
| GENERAL | $121,000 | 300 GRAND AVENUE | OAKLAND | CA | 94610 | N/A | PUBLIC CHARITY | ||||
| JEWISH COMMUNITY HIGH SCHOOL | |||||||||||
| GENERAL | $10,000 | 1835 ELLIS ST | SAN FRANCISCO | CA | 94115 | N/A | PUBLIC CHARITY | ||||
| JEWISH FAMILY AND CHILDREN'S SERVICES | |||||||||||
| GENERAL | $1,800 | 2150 POST ST | SAN FRANCISCO | CA | 94115 | N/A | PUBLIC CHARITY | ||||
| KALEIDOSCOPE YOUTH CENTER | |||||||||||
| GENERAL | $180 | 1904 N HIGH ST | COLUMBUS | OH | 43201 | N/A | PUBLIC CHARITY | ||||
| KIPP BAY AREA SCHOOLS | |||||||||||
| GENERAL | $1,800 | 426 17TH STREET SUITE 200 | OAKLAND | CA | 94612 | N/A | PUBLIC CHARITY | ||||
| NATIONAL INSTITUTE FOR JEWISH HOSPICE | |||||||||||
| GENERAL | $1,000 | PO BOX 48025 | LOS ANGELES | CA | 90048 | N/A | PUBLIC CHARITY | ||||
| OAKLAND HEBREW DAY SCHOOL | |||||||||||
| GENERAL | $91,400 | 5500 REDWOOD ROAD | OAKLAND | CA | 94619 | N/A | PUBLIC CHARITY | ||||
| SAN FRANCISCO AIDS FOUNDATION | |||||||||||
| GENERAL | $180 | 995 MARKET STREET | SAN FRANCISCO | CA | 94103 | N/A | PUBLIC CHARITY | ||||
| SAN FRANCISCO FOOD BANK | |||||||||||
| GENERAL | $5,000 | 900 PENNSYLVANIA AVE | SAN FRANCISCO | CA | 94107 | N/A | PUBLIC CHARITY | ||||
| SMILE TRAIN | |||||||||||
| GENERAL | $500 | PO BOX 96231 | WASHINGTON | DC | 200906231 | N/A | PUBLIC CHARITY | ||||
| STANFORD UNIVERSITY | |||||||||||
| GENERAL | $7,500 | MEMORIAL HALL-RM 144 551 SERRA MALL | STANFORD | CA | 94305 | N/A | PUBLIC CHARITY | ||||
| STRIVE | |||||||||||
| GENERAL | $2,500 | 28 FODEN RD | SOUTH PORTLAND | ME | 04106 | N/A | PUBLIC CHARITY | ||||
| THE SHALOM FOUNDATION | |||||||||||
| GENERAL | $10,000 | 845 3RD AVE 6TH FLOOR | NEW YORK | NY | 10022 | N/A | PUBLIC CHARITY | ||||
| US FUND FOR UNICEF | |||||||||||
| GENERAL | $180 | 125 MAIDEN LANE | NEW YORK | NY | 10038 | N/A | PUBLIC CHARITY | ||||
| UC BERKELEY FOUNDATION | |||||||||||
| GENERAL | $2,500 | 4200 2080 ADDISON ST | BERKELEY | CA | 94720 | N/A | PUBLIC CHARITY | ||||
| UNITED JEWISH WELFARE FUND OF TORONTO | |||||||||||
| GENERAL | $18,000 | N/A | PUBLIC CHARITY | M2R 3V2 | TORONTO | CANADA | CA | ||||
| UNITED STATES HOLOCAUST MEMORIAL MUSEUM | |||||||||||
| GENERAL | $5,000 | 100 RAOUL WALLENBERG PL SW | WASHINGTON | DC | 20024 | N/A | PUBLIC CHARITY | ||||
| WOMEN'S CANCER RESOURCE CENTER OF OAKLAND | |||||||||||
| GENERAL | $250 | 5741 TELEGRAPH AVENUE | OAKLAND | CA | 94609 | N/A | PUBLIC CHARITY | ||||
| YOUTH ENRICHMENT STRATEGIES | |||||||||||
| GENERAL | $10,000 | 1577 SOLANO AVE | BERKELEY | CA | 94707 | N/A | PUBLIC CHARITY | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $1,366,320 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $208,904 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | $121,489 | RelatedOrExemptFunctionIncmAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $208,904 | ExclusionAmt |
| Related Or Exempt Function Incm | $121,489 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $330,393 | TotalIncomeProducingActyAmt |
Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp
Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Line Number | 4 | LineNumberTxt |
| Relationship Statement | THE FOUNDATION'S PURPOSE OF ALL GRANT AND CONTRIBUTIONS IS TO AID AND PROMOTE CHARITABLE, EDUCATIONAL, SCIENTIFIC, LITERARY AND RELIGIOUS PROJECTS AS WELL AS THE ARTS. | RelationshipStatementTxt |
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 FELA SHAPELL LEAD UNITRUST | ||||||
| 1 | 9401 WILSHIRE BLVD STE 1200 | BEVERLY HILLS | CA | 90212 | $211,662 | Yes (X) |
| DAVID SHAPELL 2009 CHARITABLE LEAD | ||||||
| 2 | 9401 WILSHIRE BLVD STE 1200 | BEVERLY HILLS | CA | 90212 | $206,686 | Yes (X) |
| FELA SHAPELL 2009 CHARITABLE LEAD A | ||||||
| 3 | 9401 WILSHIRE BLVD STE 1200 | BEVERLY HILLS | CA | 90212 | $206,686 | Yes (X) |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ACCOUNTING FEES | CategoryTxt |
| Amt | $5,800 | Amt |
| Net Investment Income | $5,800 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp (52 entries)
| StockStockNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| ACTAVIS PLC - 170 SHS | $44,601 | $43,760 |
| AIR LEASE CORP - 2,390 SHS | $59,441 | $82,097 |
| ALLEGHANY CORP - 165 SHS | $49,635 | $76,478 |
| AMERICAN WTR WKS CO INC - 1,985 SHS | $47,125 | $105,801 |
| ATMEL CORP - 4,650 SHS | $0 | $0 |
| BAYER AG NPV - 615 SHS | $40,042 | $84,093 |
| BED BATH & BEYOND - 635 SHS | $0 | $0 |
| BOEING CO - 405 SHS | $30,813 | $52,642 |
| CALIFORNIA RES CORP COM - 250 SHS | $1,705 | $1,378 |
| CHARTER COMMUNICATIONS INC - 430 SHS | $57,175 | $71,647 |
| CINEMARK HOLDINGS, INC - 2,765 SHS | $56,445 | $98,379 |
| COSAN LTD - 1,645 SHS | $0 | $0 |
| CROWN HLDGS - 1,795 SHS | $51,600 | $91,366 |
| DIAGEO - 570 SHS | $37,022 | $65,031 |
| DIGITAL REALITY TR INC - 880 SHS | $43,394 | $59,074 |
| DIRECTV - 770 SHS | $44,089 | $66,759 |
| EBAY INC - 920 SHS | $46,676 | $51,630 |
| GOOGLE INC CLASS A - 65 SHS | $19,612 | $34,493 |
| GOOGLE INC CLASS C - 65 SHS | $19,550 | $34,216 |
| HEALTHSOUTH - 60 SHS | $26,199 | $82,575 |
| HOLOGIC INC - 1,925 SHS | $0 | $0 |
| JOHNSON & JOHNSON - 1,045 SHS | $64,198 | $109,276 |
| KINDER MORGAN HLDING - 1,780 SHS | $57,413 | $75,312 |
| LIBERTY INTERACTIVE CORP - 2,050 SHS | $34,639 | $60,311 |
| LIBERTY MEDIA HLDG CORP - 1,845 SHS | $0 | $0 |
| LIBERTY VENTURES SERIES A - 381 SHS | $9,531 | $14,371 |
| MARKS & SPENCER GROUP - 2,720 SHS | $0 | $0 |
| MOTOROLA SOLUTIONS INC - 735 SHS | $0 | $0 |
| NEW RESIDENTIAL INVESTMENT - 3,287 SHS | $43,854 | $43,224 |
| NEW SR INVT GROUP INC COM - 2,335 SHS | $42,363 | $38,948 |
| NEWCASTLE INVESTMENT CORP - 8,770 SHS | $0 | $0 |
| NOVARTIS AG ADR - 430 SHS | $28,945 | $39,844 |
| NRG YIELD INC - 870 SHS | $45,179 | $41,012 |
| OCCIDENTAL PETROLEUM CORP - 625 SHS | $47,205 | $50,831 |
| ORACLE CORP - 1,635 SHS | $0 | $0 |
| OWENS ILLINOIS INC NEW - 2,135 SHS | $55,560 | $57,624 |
| PHH CORP - 1,815 SHS | $40,457 | $43,487 |
| PLAINS GP HOLDINGS LP CL A - 2,070 SHS | $52,162 | $53,158 |
| PROFESSIONALLY MANAGED FUNDS - 267,624.574 SHS | $2,936,588 | $3,048,244 |
| QUESTAR CORP - 4,495 SHS | $65,485 | $113,634 |
| ROYAL MAIL PLC - 5,395 SHS | $49,748 | $36,707 |
| SANOFI SPONS ADR - 230 SHS | $0 | $0 |
| STONEGATE MORTAGE CORP - 1,140 SHS | $19,346 | $13,634 |
| SYMETRA FIN'L CORP - 1,675 SHS | $0 | $0 |
| TELEFLEX INC - 855 SHS | $44,622 | $98,171 |
| TRI POINTE HOMES INC - 385 SHS | $5,696 | $5,871 |
| TRIUMPH GROUP INC NEW - 695 SHS | $48,996 | $46,718 |
| UNILEVER - 1,980 SHS | $50,170 | $77,299 |
| VALEANT PHARMACEUTICALS - 628 SHS | $16,753 | $89,873 |
| VIACOM INC - 1,060 SHS | $49,767 | $80,115 |
| VTTI ENERGY PARTNERS LP - 1,875 SHS | $40,580 | $46,481 |
| XEROX CORP - 3,420 SHS | $0 | $0 |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category Or Item | CLIPPER FUND | CategoryOrItemTxt |
| Listed At Cost Or FMV | AT COST | ListedAtCostOrFMVCd |
| Book Value | $33,342 | BookValueAmt |
| EOYFMV | $43,020 | EOYFMVAmt |
Other Assets Schedule OtherAssetsSchedule
Other Assets Schedule OtherAssetsScheduleGrp (2 entries)
| DescDesc | BOY Book ValueBOYBookValueAmt | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| ORGANIZATION COSTS | $1,324 | $1,324 | $1,324 |
| PREPAID FEDERAL EXCISE TAX | $443 | $496 | $496 |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| FILING FEE - FRANCHISE TAX BOARD | $10 | $0 | $0 |
| REGISTRATION FEE - ATTY GENL REGISTRY OF CHARITABLE TRUSTS | $75 | $0 | $0 |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | INVESTMENT MANAGEMENT EXPENSE | CategoryTxt |
| Amt | $27,344 | Amt |
| Net Investment Income | $27,344 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | FOREIGN INCOME TAXES | CategoryTxt |
| Amt | $1,696 | Amt |
| Net Investment Income | $1,696 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
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