GARFINKLE - FRIEDLANDER FAMILY FOUNDATION: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: GARFINKLE - FRIEDLANDER FAMILY FOUNDATION (EIN 04-3402891)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2025-11-17
IRS object ID: 202513219349105241
Schema version: 2024v5.0
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
Other Increases Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-11-17T16:16:55-05:00	ReturnTs
Tax Period End	2024-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	042924527	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	GOLDBERG & ASSOCIATES CPAS	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	35 HIGHLAND CIRCLE STE 103	AddressLine1Txt
City	NEEDHAM	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	02494	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990PF	ReturnTypeCd
Tax Period Begin	2024-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	043402891	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	GARFINKLE-FRIEDLANDER FAMILY FOUNDA	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	GARF	BusinessNameControlTxt
Phone	6179657061	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	40 WARREN STREET	AddressLine1Txt
City	NEWTON	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	02459	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	STEVEN W GARFINKLE	PersonNm
Person Title	TRUSTEE	PersonTitleTxt
Signature	2025-11-15	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	false	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	DONALD A GOLDBERG	PreparerPersonNm
PTIN	P00635105	PTIN
Phone	7814448455	PhoneNum
Preparation	2025-11-17	PreparationDt
Self Employed	Yes (X)	SelfEmployedInd

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
FMV Assets EOY	$75,669	FMVAssetsEOYAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Field	Value	IRS element (for citing)
Schedule B Not Required	Yes (X)	ScheduleBNotRequiredInd
Total Rev And Expnss	$0	TotalRevAndExpnssAmt
Total Net Invst Incm	$0	TotalNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss	$0	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$0	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$0	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$14,000	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$14,000	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$14,000	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$0	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$14,000	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	-$14,000	ExcessRevenueOverExpensesAmt
Net Investment Income	$0	NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash BOY	$89,768	CashBOYAmt
Cash EOY	$75,669	CashEOYAmt
Cash EOYFMV	$75,669	CashEOYFMVAmt
Total Assets BOY	$89,768	TotalAssetsBOYAmt
Total Assets EOY	$75,669	TotalAssetsEOYAmt
Total Assets EOYFMV	$75,669	TotalAssetsEOYFMVAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind
Retained Earning BOY	$89,768	RetainedEarningBOYAmt
Retained Earning EOY	$75,669	RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY	$89,768	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$75,669	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$89,768	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$75,669	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$89,768	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	-$14,000	ExcessRevenueOverExpensesAmt
Other Increases	-$99	OtherIncreasesAmt
Subtotal	$75,669	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$75,669	TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$0	InvestmentIncomeExciseTaxAmt

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	MA	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	N/A	WebsiteAddressTxt
Individual With Books	STEVEN GARFINKLE	IndividualWithBooksNm
Phone	7814448455	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	40 WARREN STREET	AddressLine1Txt
City	NEWTON	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	02459	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	false	FurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified Prsn	false	PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified Prsn	false	TransferAstDisqualifiedPrsnInd
Payment To Government Official	false	PaymentToGovernmentOfficialInd
Undistributed Income PY	false	UndistributedIncomePYInd
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
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd

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
STEVEN W GARFINKLE
40 WARREN ST	NEWTON CENTRE	MA	02459	TRUSTEE	0.50	$0	$0	$0
LYNN FRIEDLANDER
40 WARREN ST	NEWTON CENTRE	MA	02459	TRUSTEE	0.50	$0	$0	$0

Field	Value	IRS element (for citing)
Comp Of Hghst Pd Empl Or NONE	NONE	CompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONE	NONE	CompOfHghstPdCntrctOrNONETxt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

Field	Value	IRS element (for citing)
Description1	N/A	Description1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

Field	Value	IRS element (for citing)
Average Monthly FMV Of Sec	$82,669	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$82,669	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$165,338	TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast	$165,338	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$2,480	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$162,858	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$8,143	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$8,143	MinimumInvestmentReturnAmt
Distributable Before Adj	$8,143	DistributableBeforeAdjAmt
Distributable Before Ded	$8,143	DistributableBeforeDedAmt
Distributable As Adjusted	$8,143	DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$14,000	ExpensesAndContributionsAmt
Qualifying Distributions	$14,000	QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$8,143	DistributableAsAdjustedAmt
Excess Distribution Cyov Yr3	$11,741	ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2	$9,947	ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1	$16,933	ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov	$38,621	TotalExcessDistributionCyovAmt
Qualifying Distributions	$14,000	QualifyingDistributionsAmt
Applied To Current Year	$8,143	AppliedToCurrentYearAmt
Remaining Distri From Corpus	$5,857	RemainingDistriFromCorpusAmt
Total Corpus	$44,478	TotalCorpusAmt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr	$44,478	ExcessDistriCyovToNextYrAmt
Excess From Year3	$11,741	ExcessFromYear3Amt
Excess From Year2	$9,947	ExcessFromYear2Amt
Excess From Year1	$16,933	ExcessFromYear1Amt
Excess From Current Year	$5,857	ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Field	Value	IRS element (for citing)
Contributing Manager	STEVEN W GARFINKLE	ContributingManagerNm
Only Contri To Preselected	Yes (X)	OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (8 entries)

Address Line1RecipientUSAddress/AddressLine1Txt	CityRecipientUSAddress/CityNm	State AbbreviationRecipientUSAddress/StateAbbreviationCd	ZIPRecipientUSAddress/ZIPCd	Recipient Foundation StatusRecipientFoundationStatusTxt	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt
ACLU
125 BROAD STREET	NEW YORK	NY	10004	PC	SUPPORT	$1,000
FEEDING AMERICA
70 SOUTH BAY AVE	BOSTON	MA	02118	PC	SUPPORT	$2,000
PINE STREET INN
444 HARRISON AVE	BOSTON	MA	02118	PC	SUPPORT	$2,500
PLANNED PARENTHOOD
1055 COMMONWEALTH AVENUE	BOSTON	MA	02215	PC	SUPPORT	$1,000
ROSIE'S PLACE
889 HARRISON AVE	BOSTON	MA	02118	PC	SUPPORT	$2,000
THE SECOND STEP
288 WALNUT ST	NEWTONVILLE	MA	02459	PC	SUPPORT	$2,500
WORLD CENTRAL KITCHEN
200 MASSACHUSETTS AVE NW	WASHINGTON	DC	20001	PC	SUPPORT	$2,000
UNICEF
18 TREMONT ST 820	BOSTON	MA	02108	PC	SUPPORT	$1,000

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$14,000	TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

Field	Value	IRS element (for citing)
Exclusion	14	ExclusionCd

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

Other Increases Schedule OtherIncreasesSchedule

Other Increases Detail OtherIncreasesDetail

Field	Value	IRS element (for citing)
Desc	NON DEDUCTIBLE EXPENSE	Desc
Amt	-$99	Amt

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