THE DAVID S AND KAREN A SHAPIRA FOUNDATION: Form 990PF, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- THE DAVID S AND KAREN A SHAPIRA FOUNDATION (EIN 25-1711993)
- Tax period
- 2014-01-01 to 2014-12-31
- Filed
- 2015-08-12
- IRS object ID
- 201532249349100333
- 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
- Depreciation Schedule
- Land Etc Schedule2
- Other Assets Schedule
- Other Expenses Schedule
- Other Income Schedule2
- Other Liabilities Schedule
- Other Professional Fees Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-08-12T11:16:21-05:00 | ReturnTs |
| Tax Period End | 2014-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 251637458 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LOUIS PLUNG & COMPANY LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 420 FT DUQUESNE BLVD STE 1900 | AddressLine1Txt |
| City | PITTSBURGH | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 15222 | 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 | 251711993 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE DAVID S AND KAREN A SHAPIRA FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | THED | BusinessNameControlTxt |
| Phone | 4129636200 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 101 KAPPA DRIVE | AddressLine1Txt |
| City | PITTSBURGH | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 15238 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAVID SHAPIRA | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 4129636200 | PhoneNum |
| Signature | 2015-08-07 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| PTIN | P00241158 | PTIN |
| Phone | 4122818771 | PhoneNum |
| 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 | $4,416,966 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $3,257,196 | ContriRcvdRevAndExpnssAmt |
| Interest On Sav Rev And Expnss | $15 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $15 | InterestOnSavNetInvstIncmAmt |
| Cap Gain Net Incm Net Invst Incm | $0 | CapGainNetIncmNetInvstIncmAmt |
| Other Income Rev And Expnss | $361 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $361 | OtherIncomeNetInvstIncmAmt |
| Total Rev And Expnss | $3,257,572 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $376 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $81,904 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $0 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $81,904 | CompOfcrDirTrstDsbrsChrtblAmt |
| Pension Empl Bnft Rev And Expnss | $14,253 | PensionEmplBnftRevAndExpnssAmt |
| Pension Empl Bnft Net Invst Incm | $0 | PensionEmplBnftNetInvstIncmAmt |
| Pension Empl Bnft Dsbrs Chrtbl | $14,253 | PensionEmplBnftDsbrsChrtblAmt |
| Other Prof Fees Rev And Expnss | $7,083 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $4,083 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $3,000 | OtherProfFeesDsbrsChrtblAmt |
| Taxes Rev And Expnss | $5,775 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $5,775 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Deprec And Dpltn Rev And Expnss | $348 | DeprecAndDpltnRevAndExpnssAmt |
| Deprec And Dpltn Net Invst Incm | $0 | DeprecAndDpltnNetInvstIncmAmt |
| Occupancy Rev And Expnss | $19,281 | OccupancyRevAndExpnssAmt |
| Occupancy Net Invst Incm | $0 | OccupancyNetInvstIncmAmt |
| Occupancy Dsbrs Chrtbl | $19,281 | OccupancyDsbrsChrtblAmt |
| Trav Conf Meeting Rev And Expnss | $11,798 | TravConfMeetingRevAndExpnssAmt |
| Trav Conf Meeting Net Invst Incm | $0 | TravConfMeetingNetInvstIncmAmt |
| Trav Conf Meeting Dsbrs Chrtbl | $11,798 | TravConfMeetingDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $18,659 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $355 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $18,304 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $159,101 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $10,213 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $148,540 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $2,319,198 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $2,319,198 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $2,478,299 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $10,213 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $2,467,738 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $779,273 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sav And Temp Cash Invst BOY | $3,614,236 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $4,400,651 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $4,400,651 | SavAndTempCashInvstEOYFMVAmt |
| Prepaid Expenses BOY | $20,306 | PrepaidExpensesBOYAmt |
| Prepaid Expenses EOY | $14,531 | PrepaidExpensesEOYAmt |
| Prepaid Expenses EOYFMV | $14,531 | PrepaidExpensesEOYFMVAmt |
| Land Bldg Equip Cost Or Other Bss | $3,640 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $3,094 | LandBldgEquipAccumDeprecAmt |
| Land BOY | $894 | LandBOYAmt |
| Land EOY | $546 | LandEOYAmt |
| Land EOYFMV | $546 | LandEOYFMVAmt |
| Other Assets BOY | $2,803 | OtherAssetsBOYAmt |
| Other Assets EOY | $1,238 | OtherAssetsEOYAmt |
| Other Assets EOYFMV | $1,238 | OtherAssetsEOYFMVAmt |
| Total Assets BOY | $3,638,239 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,416,966 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $4,416,966 | TotalAssetsEOYFMVAmt |
| Other Liabilities BOY | $6,015 | OtherLiabilitiesBOYAmt |
| Other Liabilities EOY | $5,469 | OtherLiabilitiesEOYAmt |
| Total Liabilities BOY | $6,015 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $5,469 | 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 | $3,632,224 | RetainedEarningBOYAmt |
| Retained Earning EOY | $4,411,497 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $3,632,224 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $4,411,497 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $3,638,239 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $4,416,966 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $3,632,224 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $779,273 | ExcessRevenueOverExpensesAmt |
| Other Increases | $0 | OtherIncreasesAmt |
| Subtotal | $4,411,497 | SubtotalAmt |
| Other Decreases | $0 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $4,411,497 | TotNetAstOrFundBalancesEOYAmt |
Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable Section4942 Tax | 0 | LiableSection4942TaxInd |
| Adjusted Qlfy Distri Yr1 | $2,098,476 | AdjustedQlfyDistriYr1Amt |
| Net Vl Noncharitable Assets Yr1 | $2,799,647 | NetVlNoncharitableAssetsYr1Amt |
| Distribution Yr1 | 0.749550 | DistributionYr1Rt |
| Adjusted Qlfy Distri Yr2 | $2,295,704 | AdjustedQlfyDistriYr2Amt |
| Net Vl Noncharitable Assets Yr2 | $2,814,939 | NetVlNoncharitableAssetsYr2Amt |
| Distribution Yr2 | 0.815543 | DistributionYr2Rt |
| Adjusted Qlfy Distri Yr3 | $869,600 | AdjustedQlfyDistriYr3Amt |
| Net Vl Noncharitable Assets Yr3 | $2,379,326 | NetVlNoncharitableAssetsYr3Amt |
| Distribution Yr3 | 0.365482 | DistributionYr3Rt |
| Adjusted Qlfy Distri Yr4 | $1,173,895 | AdjustedQlfyDistriYr4Amt |
| Net Vl Noncharitable Assets Yr4 | $1,630,960 | NetVlNoncharitableAssetsYr4Amt |
| Distribution Yr4 | 0.719757 | DistributionYr4Rt |
| Adjusted Qlfy Distri Yr5 | $747,452 | AdjustedQlfyDistriYr5Amt |
| Net Vl Noncharitable Assets Yr5 | $1,224,736 | NetVlNoncharitableAssetsYr5Amt |
| Distribution Yr5 | 0.610296 | DistributionYr5Rt |
| Total Distribution | 3.260628 | TotalDistributionRt |
| Average Distribution | 0.652126 | AverageDistributionRt |
| Net Vl Noncharitable Assets | $3,623,260 | NetVlNoncharitableAssetsAmt |
| Adj Net Vl Noncharitable Assets | $2,362,822 | AdjNetVlNoncharitableAssetsAmt |
| Net Investment Income Pct | $0 | NetInvestmentIncomePctAmt |
| Adj Nonchrtbl Net Invst Incm Pct | $2,362,822 | AdjNonchrtblNetInvstIncmPctAmt |
| Qualifying Distributions | $2,467,738 | 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 | $0 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $0 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $0 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $14,531 | EstimatedPlusOvpmtIncmTxAmt |
| Total Payments And Credits | $14,531 | TotalPaymentsAndCreditsAmt |
| Overpayment | $14,531 | OverpaymentAmt |
| Applied To ES Tax | $14,531 | 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 | PA | 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 | shapirafdn.org | WebsiteAddressTxt |
| Individual With Books | LOUIS PLUNG CO LLP | IndividualWithBooksNm |
| Phone | 4122818771 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 420 FT DUQUESNE BLVD SUITE 1900 | AddressLine1Txt |
| City | PITTSBURGH | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 15222 | 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 (11 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 |
|---|---|---|---|---|---|---|---|---|
| DAVID S SHAPIRA | ||||||||
| 101 KAPPA DRIVE | PITTSBURGH | PA | 15238 | PRESIDENT AND TREASURER | 6.00 | $0 | $0 | $0 |
| CYNTHIA SHAPIRA | ||||||||
| 101 KAPPA DRIVE | PITTSBURGH | PA | 15238 | VICE PRESIDENT | 12.00 | $0 | $0 | $3,600 |
| CHARLES C COHEN | ||||||||
| 101 KAPPA DRIVE | PITTSBURGH | PA | 15238 | SECRETARY | 0.25 | $0 | $0 | $0 |
| LAURA M KARET | ||||||||
| 101 KAPPA DRIVE | PITTSBURGH | PA | 15238 | DIRECTOR | 0.25 | $0 | $0 | $0 |
| DEBORAH B SHAPIRA | ||||||||
| 101 KAPPA DRIVE | PITTSBURGH | PA | 15238 | DIRECTOR | 0.25 | $0 | $0 | $0 |
| JEREMY M SHAPIRA | ||||||||
| 101 KAPPA DRIVE | PITTSBURGH | PA | 15238 | DIRECTOR | 0.25 | $0 | $0 | $0 |
| SHELIA FINE | ||||||||
| 101 KAPPA DRIVE | PITTSBURGH | PA | 15238 | DIRECTOR | 0.25 | $0 | $0 | $0 |
| DAVID J KALSON | ||||||||
| 101 KAPPA DRIVE | PITTSBURGH | PA | 15238 | DIRECTOR | 0.25 | $0 | $0 | $0 |
| JOEL WEINBERG MD | ||||||||
| 101 KAPPA DRIVE | PITTSBURGH | PA | 15238 | DIRECTOR | 0.25 | $0 | $0 | $0 |
| JOSHUA DONNER | ||||||||
| 101 KAPPA DRIVE | PITTSBURGH | PA | 15238 | EXECUTIVE DIRECTOR | 40.00 | $38,750 | $0 | $1,452 |
| AMY SNIDER | ||||||||
| 101 KAPPA DRIVE | PITTSBURGH | PA | 15238 | FORMER EXECUTIVE DIRECTOR | 32.00 | $43,154 | $2,097 | $1,800 |
| 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 | $0 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $3,662,123 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $16,314 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $3,678,437 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $3,678,437 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $55,177 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $3,623,260 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $181,163 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $181,163 | MinimumInvestmentReturnAmt |
| Total Tax | $0 | TotalTaxAmt |
| Distributable Before Adj | $181,163 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $181,163 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $181,163 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $2,467,738 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $2,467,738 | QualifyingDistributionsAmt |
| Pct Sect4940e Org Net Invst Incm | $0 | PctSect4940eOrgNetInvstIncmAmt |
| Adjusted Qualifying Distri | $2,467,738 | AdjustedQualifyingDistriAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $181,163 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr5 | $686,221 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $1,092,511 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $752,427 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $2,167,205 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $1,964,175 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $6,662,539 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $2,467,738 | QualifyingDistributionsAmt |
| Applied To Year1 | $0 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $181,163 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $2,286,575 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $8,949,114 | 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 | $686,221 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $8,262,893 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $1,092,511 | ExcessFromYear4Amt |
| Excess From Year3 | $752,427 | ExcessFromYear3Amt |
| Excess From Year2 | $2,167,205 | ExcessFromYear2Amt |
| Excess From Year1 | $1,964,175 | ExcessFromYear1Amt |
| Excess From Current Year | $2,286,575 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | DAVID S SHAPIRA | ContributingManagerNm |
Application Submission Info ApplicationSubmissionInfoGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person | DAVID SHAPIRA | RecipientPersonNm |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 101 KAPPA DRIVE | AddressLine1Txt |
| City | PITTSBURGH | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 15238 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Phone | 4129632501 | RecipientPhoneNum |
| Recipient Email Address | david.shapira@gianteagle.com | RecipientEmailAddressTxt |
| Form And Info And Materials | FOUNDATION MAKES CONTRIBUTONS ONLY TO APPROVED CHARITABLE ORGANIZATIONS. | FormAndInfoAndMaterialsTxt |
| Submission Deadlines | NO | SubmissionDeadlinesTxt |
| Restrictions On Awards | NO | RestrictionsOnAwardsTxt |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (46 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt | Address Line2RecipientUSAddress/AddressLine2Txt |
|---|---|---|---|---|---|---|---|---|
| ACHEIVA | ||||||||
| 711 BINGHAM STREET | PITTSBURGH | PA | 15203 | NONE | EXEMPT | CHARITABLE | $12,750 | |
| ADAT SHALOM | ||||||||
| 368 GUYS RUN ROAD | CHESWICK | PA | 15024 | NONE | EXEMPT | CHARITABLE | $12,500 | |
| AMERICAN CHESTNUT FOUNDATION | ||||||||
| 206 FOREST RESOURCES LABORATORY | UNIVERSITY PARK | PA | 16802 | NONE | EXEMPT | CHARITABLE | $500 | |
| AMERICAN FRIENDS OF LIVNOT U'LEHIBANOT | ||||||||
| PO BOX 811715 | BOCA RATON | FL | 33481 | NONE | EXEMPT | CHARITABLE | $15,000 | |
| AMERICAN PARDES FOUNDATION | ||||||||
| 5 WEST 37TH ST SUITE 802 | NEW YORK | NY | 10018 | NONE | EXEMPT | CHARITABLE | $135,000 | |
| AREIVIM PHILANTHROPIC GROUP INC | ||||||||
| 6 E 39TH ST FL 10 | NEW YORK | NY | 10016 | NONE | EXEMPT | CHARITABLE | $150,000 | |
| BRANDEIS UNIVERSITY | ||||||||
| 415 SOUTH STREET M/S 100 | WALTHAM | MA | 024532728 | NONE | EXEMPT | CHARITABLE | $10,000 | |
| CARNEGIE MELLON UNIVERSITY | ||||||||
| 6 PPG PLACE 11TH FLOOR | PITTSBURGH | PA | 15222 | NONE | EXEMPT | CHARITABLE | $112,500 | |
| CARNEGIE MUSEUMS OF PITTSBURGH | ||||||||
| 4400 FORBES AVENUE | PITTSBURGH | PA | 15213 | NONE | EXEMPT | CHARITABLE | $1,250 | |
| CHATHAM UNIVERSITY PENNSYLVANIA CENTER FOR WOMEN & POLITICS | ||||||||
| WOODLAND ROAD BRAUN HALL | PITTSBURGH | PA | 15232 | NONE | EXEMPT | CHARITABLE | $6,000 | |
| COMMUNITY DAY SCHOOL OF PITTSBURGH | ||||||||
| 6401-07 FORBES AVE | PITTSBURGH | PA | 15217 | NONE | EXEMPT | CHARITABLE | $100,000 | |
| FOX CHAPEL COUNTRY DAY SCHOOL INC | ||||||||
| 620 SQUAW RUN ROAD EAST | PITTSBURGH | PA | 15238 | NONE | EXEMPT | CHARITABLE | $16,000 | |
| FOX CHAPEL DISTRICT ASSOCIATION | ||||||||
| PO BOX 111595 | PITTSBURGH | PA | 15238 | NONE | EXEMPT | CHARITABLE | $500 | |
| FRIENDSHIP CIRCLE OF PITTSBURGH INC | ||||||||
| 5872 NORTHUMBERLAND | PITTSBURGH | PA | 15217 | NONE | EXEMPT | CHARITABLE | $3,000 | |
| HEBREW CHARTER SCHOOL CENTER | ||||||||
| 729 SEVENTH AVENUE 9TH FLOOR | NEW YORK | NY | 10019 | NONE | EXEMPT | CHARITABLE | $50,000 | |
| HILLEL ACADEMY OF PITTSBURGH | ||||||||
| 5685 BEACON STREET | PITTSBURGH | PA | 15217 | NONE | EXEMPT | CHARITABLE | $85,000 | |
| HILLEL INTERNATIONAL | ||||||||
| SCHUSTERMAN INTL CTR 800 EIGHTH ST | WASHINGTON | DC | 200013724 | NONE | EXEMPT | CHARITABLE | $385,531 | NW |
| HILLEL JEWISH UNIVERSITY CENTER | ||||||||
| 4607 FORBES AVE | PITTSBURGH | PA | 15213 | NONE | EXEMPT | CHARITABLE | $23,750 | |
| IMANI CHRISTIAN ACADEMY | ||||||||
| 2150 EAST HILLS DRIVE | PITTSBURGH | PA | 15221 | NONE | EXEMPT | CHARITABLE | $3,500 | |
| ISRAEL VENTURE NETWORK | ||||||||
| TANDEM FUND 540 COWPER STSTE 200 | PALO ALTO | CA | 94301 | NONE | EXEMPT | CHARITABLE | $25,000 | |
| JEWISH FEDERATION OF GREATER PITTSBURGH | ||||||||
| 234 MCKEE PLACE | PITTSBURGH | PA | 15213 | NONE | EXEMPT | CHARITABLECHARITABLE | $831,667 | |
| JEWISH FUNDERS NETWORK | ||||||||
| 7318 GERMANTOWN AVENUE | PHILADELPHIA | PA | 19119 | NONE | EXEMPT | CHARITABLE | $28,000 | |
| JUDAISM & DEMOCRACY ACTION ALLIANCE OF NORTH AMERICA INC | ||||||||
| 364 WEST 117TH ST 4C | NEW YORK | NY | 10026 | NONE | EXEMPT | CHARITABLE | $35,000 | |
| KIDSVOICE OF PENNSYLVANIA | ||||||||
| 437 GRANT STREET | PITTSBURGH | PA | 15219 | NONE | EXEMPT | CHARITABLE | $5,000 | |
| LEAD PITTSBURGH | ||||||||
| 625 LIBERTY AVENUE SUITE 3110 | PITTSBURGH | PA | 15222 | NONE | EXEMPT | CHARITABLE | $1,000 | |
| LEADERSHIP PITTSBURGH | ||||||||
| 535 SMITHFIELD STREET | PITTSBURGH | PA | 15222 | NONE | EXEMPT | CHARITABLE | $12,750 | |
| NCJW PITTSBURGH SECTION | ||||||||
| 1620 MURRAY AVENUE | PITTSBURGH | PA | 15217 | NONE | EXEMPT | CHARITABLE | $1,000 | |
| OBERLIN COLLEGE | ||||||||
| 50 WEST LORAIN STREET | OBERLIN | OH | 44074 | NONE | EXEMPT | CHARITABLE | $155,500 | |
| OUR CLUBHOUSE | ||||||||
| 2816 SMALLMAN STREET | PITTSBURGH | PA | 15222 | NONE | EXEMPT | CHARITABLE | $150 | |
| PITTSBURGH BALLET THEATRE | ||||||||
| 2900 LIBERTY AVENUE | PITTSBURGH | PA | 15201 | NONE | EXEMPT | CHARITABLE | $5,000 | |
| PITTSBURGH CULTURAL TRUST | ||||||||
| 803 LIBERTY AVENUE | PITTSBURGH | PA | 15222 | NONE | EXEMPT | CHARITABLE | $10,000 | |
| PITTSBURGH SYMPHONY ORCHESTRA | ||||||||
| 600 PENN AVENUE | PITTSBURGH | PA | 15222 | NONE | EXEMPT | CHARITABLE | $10,000 | |
| POINT PARK UNIVERSITY | ||||||||
| 201 WOOD STREET | PITTSBURGH | PA | 15222 | NONE | EXEMPT | CHARITABLE | $3,000 | |
| POWER | ||||||||
| 7501 PENN AVENUE | PITTSBURGH | PA | 152082560 | NONE | EXEMPT | CHARITABLE | $1,000 | |
| SAR ACADEMY | ||||||||
| 655 WEST 254TH STREET | RIVERDALE | NY | 10471 | NONE | EXEMPT | CHARITABLE | $23,000 | |
| SHADY SIDE ACADEMY | ||||||||
| 423 FOX CHAPEL ROAD | PITTSBURGH | PA | 15238 | NONE | EXEMPT | CHARITABLE | $3,000 | |
| SQUIRREL HILL HEALTH CENTER | ||||||||
| 4516 BROWNS HILL ROAD | PITTSBURGH | PA | 15217 | NONE | EXEMPT | CHARITABLE | $13,250 | |
| TAL TORAH FOUNDATION INC | ||||||||
| 245 W 99TH STREET UNIT 8B | NEW YORK | NY | 10025 | NONE | EXEMPT | CHARITABLE | $3,600 | |
| THE FOUNDATION SCHOOLS | ||||||||
| 6000 EXECUTIVE BLVD SUITE 605 | ROCKVILLE | MD | 20852 | NONE | EXEMPT | CHARITABLE | $1,000 | |
| THE MIDWIFE CENTER | ||||||||
| 2825 PENN AVENUE | PITTSBURGH | PA | 152224713 | NONE | EXEMPT | CHARITABLE | $2,000 | |
| UNITED WAY OF ALLEGHENY COUNTY | ||||||||
| 1250 PENN AVENUE | PITTSBURGH | PA | 15222 | NONE | EXEMPT | CHARITABLE | $15,000 | |
| VOLUNTEERS OF AMERICA PA | ||||||||
| 1323 FORBES AVENUE | PITTSBURGH | PA | 15219 | NONE | EXEMPT | CHARITABLE | $3,000 | |
| WESA | ||||||||
| 67 BEDFORD SQUARE | PITTSBURGH | PA | 15203 | NONE | EXEMPT | CHARITABLE | $1,000 | |
| WQED MULTIMEDIA | ||||||||
| FIFTH AVENUE | PITTSBURGH | PA | 15213 | NONE | EXEMPT | CHARITABLE | $3,500 | |
| YESHIVA SCHOOLS OF PITTSBURGH | ||||||||
| 2100 WIGHTMAN STREET | PITTSBURGH | PA | 15217 | NONE | EXEMPT | CHARITABLE | $500 | |
| ZICHRON YEHUDA FUND | ||||||||
| 30 KLETSK HILL ROAD | LAKEWOOD | NJ | 08701 | NONE | EXEMPT | CHARITABLE | $3,500 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $2,319,198 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | $15 | RelatedOrExemptFunctionIncmAmt |
Other Investment Incm Part VII OtherInvestmentIncmPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | $361 | RelatedOrExemptFunctionIncmAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $0 | ExclusionAmt |
| Related Or Exempt Function Incm | $376 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $376 | TotalIncomeProducingActyAmt |
Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp
Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp (4 entries)
| Line NumberLineNumberTxt | Relationship StatementRelationshipStatementTxt |
|---|---|
| 3 | EARNINGS FROM INVESTMENTS ARE USED TO MAKE CHARITABLE DONATIONS |
| 4 | EARNINGS FROM INVESTMENTS ARE USED TO MAKE CHARITABLE DONATIONS |
| 7 | EARNINGS FROM INVESTMENTS ARE USED TO MAKE CHARITABLE DONATIONS |
| 8 | EARNINGS FROM INVESTMENTS ARE USED TO MAKE CHARITABLE DONATIONS |
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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 1 | ContributorNum |
| Contributor Person | DAVID SHAPIRA | ContributorPersonNm |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | C/O 101 KAPPA DRIVE | AddressLine1Txt |
| City | PITTSBURGH | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 15238 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | $3,257,196 | TotalContributionsAmt |
| Person Contribution | Yes (X) | PersonContributionInd |
Depreciation Schedule DepreciationSchedule
Depreciation Property DepreciationPropertyGrp (5 entries)
| PropertyPropertyDesc | AcquiredAcquiredDt | Cost Or Other BasisCostOrOtherBasisAmt | Prior Year DepreciationPriorYearDepreciationAmt | Computation MethodComputationMethodTxt | LifeLifeRt | Current Year ExpenseCurrentYearExpenseAmt | Net Investment IncomeNetInvestmentIncomeAmt |
|---|---|---|---|---|---|---|---|
| OFFICE FURNITURE | 2012-05-17 | $1,980 | $515 | 200DB | 5.000000000000 | $190 | $0 |
| COMPUTER EQUIPMENT | 2012-05-17 | $728 | $283 | 200DB | 3.000000000000 | $54 | $0 |
| COMPUTER SOFTWARE | 2012-05-17 | $192 | $75 | 200DB | 3.000000000000 | $14 | $0 |
| DESK | 2013-08-03 | $526 | $38 | 200DB | 7.000000000000 | $64 | $0 |
| FILE CABINET | 2013-08-06 | $214 | $15 | 200DB | 7.000000000000 | $26 | $0 |
Land Etc Schedule2 LandEtcSchedule2
Land Etc LandEtcGrp (5 entries)
| Category Or ItemCategoryOrItemTxt | Cost Or Other BasisCostOrOtherBasisAmt | Accumulated DepreciationAccumulatedDepreciationAmt | Book ValueBookValueAmt |
|---|---|---|---|
| OFFICE FURNITURE | $1,980 | $1,695 | $285 |
| COMPUTER EQUIPMENT | $728 | $701 | $27 |
| COMPUTER SOFTWARE | $192 | $185 | $7 |
| DESK | $526 | $365 | $161 |
| FILE CABINET | $214 | $148 | $66 |
Other Assets Schedule OtherAssetsSchedule
Other Assets Schedule OtherAssetsScheduleGrp (2 entries)
| DescDesc | BOY Book ValueBOYBookValueAmt | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| DUE FROM PNC BANK | $1,238 | $1,238 | $1,238 |
| DUE FROM EMPLOYEE | $1,565 | $0 | $0 |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (7 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| BANK CHARGES | $355 | $355 | $0 |
| COMPUTER SUPPLIES AND EXPENSE | $1,673 | $0 | $1,673 |
| DUES AND SUBSCRIPTIONS | $5,420 | $0 | $5,420 |
| INSURANCE | $1,513 | $0 | $1,513 |
| OFFICE SUPPLIES AND EXPENSE | $2,802 | $0 | $2,802 |
| PARKING | $6,852 | $0 | $6,852 |
| PA REGISTRATION FEES | $44 | $0 | $44 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | INCOME FROM CLASS ACTION SETTLEMENTS | Desc |
| Revenue And Expenses Per Books | $361 | RevenueAndExpensesPerBooksAmt |
| Net Investment Income | $361 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $361 | AdjustedNetIncomeAmt |
Other Liabilities Schedule OtherLiabilitiesSchedule
Other Liabilities Detail OtherLiabilitiesDetail (4 entries)
| DescDesc | BOY Book ValueBOYBookValueAmt | EOY Book ValueEOYBookValueAmt |
|---|---|---|
| DUE TO UNRELATED PARTY | $30 | $30 |
| AMEX PAYABLE | $230 | $261 |
| 401(K) PAYABLE | $3,700 | $2,665 |
| PAYROLL LIABILITIES PAYABLE | $2,055 | $2,513 |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| MARKET RESEARCH FEES | $3,000 | $0 | $3,000 |
| ASSET MANAGEMENT FEES | $4,083 | $4,083 | $0 |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | FEDERAL EXCISE TAX | CategoryTxt |
| Amt | $5,775 | Amt |
| Net Investment Income | $5,775 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Comments