ROBERT I LAPPIN CHARITABLE FOUNDATION: Form 990PF, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- ROBERT I LAPPIN CHARITABLE FOUNDATION (EIN 04-6579206)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-11-12
- IRS object ID
- 201403169349100230
- Schema version
- 2013v3.0
- 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
- Legal Fees Schedule
- Other Assets Schedule
- Other Expenses Schedule
- Other Liabilities Schedule
- Other Professional Fees Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2014-11-12T11:36:29-06:00 | ReturnTs |
| Tax Period End | 2013-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 461261162 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SEEGEL LIPSHUTZ & LO LLP | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 80 WILLIAM STREET SUITE 200 | AddressLine1 |
| City | WELLESLEY | City |
| State | MA | State |
| ZIP Code | 02481 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2013-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 046579206 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROBERT I LAPPIN CHARITABLE FOUNDATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ROBE | BusinessNameControlTxt |
| Phone | 9787440556 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 29 CONGRESS ST PO BOX 986 | AddressLine1 |
| City | SALEM | City |
| State | MA | State |
| ZIP Code | 01970 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROBERT I LAPPIN | PersonNm |
| Person Title | TRUSTEE | PersonTitleTxt |
| Phone | 9787440556 | PhoneNum |
| Signature | 2014-11-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JENNIFER M LO ESQ | PreparerPersonNm |
| PTIN | P01342538 | PTIN |
| Phone | 7814317700 | PhoneNum |
| Preparation | 2014-11-06 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-12-30 17:16:21Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $1,254,797 | 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 | $641,679 | ContriRcvdRevAndExpnssAmt |
| Interest On Sav Rev And Expnss | $23 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $23 | InterestOnSavNetInvstIncmAmt |
| Dividends Rev And Expnss | $20,738 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $15,912 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $15,743 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $16,162 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $10,568 | CapGainNetIncmNetInvstIncmAmt |
| Total Rev And Expnss | $678,183 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $26,503 | 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 |
| Oth Empl Slrs Wgs Rev And Expnss | $200,073 | OthEmplSlrsWgsRevAndExpnssAmt |
| Oth Empl Slrs Wgs Net Invst Incm | $0 | OthEmplSlrsWgsNetInvstIncmAmt |
| Oth Empl Slrs Wgs Dsbrs Chrtbl | $200,073 | OthEmplSlrsWgsDsbrsChrtblAmt |
| Pension Empl Bnft Rev And Expnss | $9,298 | PensionEmplBnftRevAndExpnssAmt |
| Pension Empl Bnft Net Invst Incm | $0 | PensionEmplBnftNetInvstIncmAmt |
| Pension Empl Bnft Dsbrs Chrtbl | $9,298 | PensionEmplBnftDsbrsChrtblAmt |
| Legal Fees Rev And Expnss | $2,417 | LegalFeesRevAndExpnssAmt |
| Legal Fees Net Invst Incm | $0 | LegalFeesNetInvstIncmAmt |
| Legal Fees Dsbrs Chrtbl | $0 | LegalFeesDsbrsChrtblAmt |
| Other Prof Fees Rev And Expnss | $15,309 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $0 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $0 | OtherProfFeesDsbrsChrtblAmt |
| Taxes Rev And Expnss | $2,750 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $0 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Deprec And Dpltn Rev And Expnss | $852 | DeprecAndDpltnRevAndExpnssAmt |
| Deprec And Dpltn Net Invst Incm | $0 | DeprecAndDpltnNetInvstIncmAmt |
| Other Expenses Rev And Expnss | $227,492 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $11,015 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $216,477 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $458,191 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $11,015 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $425,848 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $34,500 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $34,500 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $492,691 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $11,015 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $460,348 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $185,492 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $15,488 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $66,730 | CashBOYAmt |
| Cash EOY | $95,360 | CashEOYAmt |
| Cash EOYFMV | $95,360 | CashEOYFMVAmt |
| Sav And Temp Cash Invst BOY | $51,236 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $1,256 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $1,256 | SavAndTempCashInvstEOYFMVAmt |
| Land Bldg Equip Cost Or Other Bss | $4,754 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $4,754 | LandBldgEquipAccumDeprecAmt |
| Land BOY | $852 | LandBOYAmt |
| Land EOY | $0 | LandEOYAmt |
| Land EOYFMV | $0 | LandEOYFMVAmt |
| Other Assets BOY | $929,899 | OtherAssetsBOYAmt |
| Other Assets EOY | $1,126,161 | OtherAssetsEOYAmt |
| Other Assets EOYFMV | $1,158,181 | OtherAssetsEOYFMVAmt |
| Total Assets BOY | $1,048,717 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,222,777 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $1,254,797 | TotalAssetsEOYFMVAmt |
| Accounts Payable BOY | $12,433 | AccountsPayableBOYAmt |
| Accounts Payable EOY | $6,184 | AccountsPayableEOYAmt |
| Other Liabilities BOY | $6,763 | OtherLiabilitiesBOYAmt |
| Other Liabilities EOY | $1,580 | OtherLiabilitiesEOYAmt |
| Total Liabilities BOY | $19,196 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $7,764 | 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 | $1,029,521 | RetainedEarningBOYAmt |
| Retained Earning EOY | $1,215,013 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $1,029,521 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $1,215,013 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $1,048,717 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $1,222,777 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $1,029,521 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $185,492 | ExcessRevenueOverExpensesAmt |
| Other Increases | $0 | OtherIncreasesAmt |
| Subtotal | $1,215,013 | SubtotalAmt |
| Other Decreases | $0 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $1,215,013 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (5 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt | Gross Sales PriceGrossSalesPriceAmt |
|---|---|---|---|---|---|
| STAR VENTURES NO V | P | $419 | -$419 | -$419 | |
| STAR SEED ENTERPRISES | P | $9,372 | $9,372 | $9,372 | |
| STAR GROWTH ENTERPRISE | P | $987 | $987 | $987 | |
| ARBOR PLACE LP - 1256 GAIN | P | $1 | $1 | $1 | |
| ARBOR PLACE LP - 1231 GAIN | P | $5,175 | $627 | $627 | $5,802 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $10,568 | CapitalGainNetIncomeAmt |
Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable Section4942 Tax | 0 | LiableSection4942TaxInd |
| Adjusted Qlfy Distri Yr1 | $331,067 | AdjustedQlfyDistriYr1Amt |
| Net Vl Noncharitable Assets Yr1 | $896,525 | NetVlNoncharitableAssetsYr1Amt |
| Distribution Yr1 | 0.369278 | DistributionYr1Rt |
| Adjusted Qlfy Distri Yr2 | $427,105 | AdjustedQlfyDistriYr2Amt |
| Net Vl Noncharitable Assets Yr2 | $482,532 | NetVlNoncharitableAssetsYr2Amt |
| Distribution Yr2 | 0.885133 | DistributionYr2Rt |
| Adjusted Qlfy Distri Yr3 | $691,272 | AdjustedQlfyDistriYr3Amt |
| Net Vl Noncharitable Assets Yr3 | $191,644 | NetVlNoncharitableAssetsYr3Amt |
| Distribution Yr3 | 3.607063 | DistributionYr3Rt |
| Adjusted Qlfy Distri Yr4 | $344,874 | AdjustedQlfyDistriYr4Amt |
| Net Vl Noncharitable Assets Yr4 | $236,179 | NetVlNoncharitableAssetsYr4Amt |
| Distribution Yr4 | 1.460223 | DistributionYr4Rt |
| Adjusted Qlfy Distri Yr5 | $753,774 | AdjustedQlfyDistriYr5Amt |
| Net Vl Noncharitable Assets Yr5 | $303,938 | NetVlNoncharitableAssetsYr5Amt |
| Distribution Yr5 | 2.480026 | DistributionYr5Rt |
| Total Distribution | 8.801723 | TotalDistributionRt |
| Average Distribution | 1.760345 | AverageDistributionRt |
| Net Vl Noncharitable Assets | $1,186,477 | NetVlNoncharitableAssetsAmt |
| Adj Net Vl Noncharitable Assets | $2,088,609 | AdjNetVlNoncharitableAssetsAmt |
| Net Investment Income Pct | $155 | NetInvestmentIncomePctAmt |
| Adj Nonchrtbl Net Invst Incm Pct | $2,088,764 | AdjNonchrtblNetInvstIncmPctAmt |
| Qualifying Distributions | $460,348 | QualifyingDistributionsAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $310 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $310 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $310 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $1,789 | EstimatedPlusOvpmtIncmTxAmt |
| Total Payments And Credits | $1,789 | TotalPaymentsAndCreditsAmt |
| Overpayment | $1,479 | OverpaymentAmt |
| Applied To ES Tax | $1,479 | 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 | 0 | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (1) | AtLeast5000InAssetsInd |
| Org Report Or Register State | MA | 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 |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROBERT I LAPPIN | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9787440556 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 986 | AddressLine1 |
| City | SALEM | City |
| State | MA | State |
| ZIP Code | 01970 | ZIPCode |
| 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROBERT I LAPPIN | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 60 LITTLES POINT | AddressLine1 |
| City | SWAMPSCOTT | City |
| State | MA | State |
| ZIP Code | 01907 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Title | TRUSTEE | TitleTxt |
| Average Hrs Per Wk Devoted To Pos | 10.00 | AverageHrsPerWkDevotedToPosRt |
| Compensation | $0 | CompensationAmt |
| Employee Benefit Program | $0 | EmployeeBenefitProgramAmt |
| Expense Account Other Allwnc | $0 | ExpenseAccountOtherAllwncAmt |
Compensation Highest Paid Empl CompensationHighestPaidEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DEBORAH COLTIN | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 18 MANDALAY DR | AddressLine1 |
| City | PEABODY | City |
| State | MA | State |
| ZIP Code | 01960 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Title | EXECUTIVE DIR. | TitleTxt |
| Average Hrs Per Wk Devoted To Pos | 40.00 | AverageHrsPerWkDevotedToPosRt |
| Compensation | $134,039 | CompensationAmt |
| Employee Benefits | $8,042 | EmployeeBenefitsAmt |
| Expense Account | $0 | ExpenseAccountAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Employee Paid Over50k | 0 | OtherEmployeePaidOver50kCnt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
| Contractor Paid Over50k | 0 | ContractorPaidOver50kCnt |
Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | YOUTH TO ISRAEL, AN EDUCATIONAL PROGRAM FOR JEWISH TEENS AND THEIR PARENTS, TEACHES ABOUT ISRAEL, INCLUDING RELIGION, CULTURE, HISTORY AND PEOPLE. YOUTH TO ISRAEL INCLUDES A COMMUNITY TRIP TO ISRAEL FOR TEENS IN JULY. | Description1Txt |
| Expenses1 | $157,688 | Expenses1Amt |
| Description2 | INTERFAITH OUTREACH INCLUDES INTRODUCTION TO JUDAISM, A 25-WEEK COURSE FOR PEOPLE PREPARING FOR CONVERSION TO JUDAISM AS WELL AS FOR OTHERS WHO WANT TO EXPLORE JUDAISM, AND ADDITIONAL PROGRAMS THAT TEACH ABOUT THE JEWISH FAITH. | Description2Txt |
| Expenses2 | $1,443 | Expenses2Amt |
| Description3 | PROGRAMS FOR FAMILIES AND EDUCATORS TEACH ABOUT THE JEWISH FAITH, JEWISH RITUALS AND JEWISH LIVING, AND WAYS TO ENRICH THE JEWISH CONTENT AT HOME AND IN SCHOOLS. | Description3Txt |
| Expenses3 | $18,550 | Expenses3Amt |
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 | $1,072,706 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $131,839 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $1,204,545 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $1,204,545 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $18,068 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $1,186,477 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $59,324 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $59,324 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $310 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $310 | TotalTaxAmt |
| Distributable Before Adj | $59,014 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $59,014 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $59,014 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $460,348 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $460,348 | QualifyingDistributionsAmt |
| Pct Sect4940e Org Net Invst Incm | $0 | PctSect4940eOrgNetInvstIncmAmt |
| Adjusted Qualifying Distri | $460,348 | AdjustedQualifyingDistriAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $59,014 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr5 | $738,577 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $333,065 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $681,690 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $402,978 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $287,202 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $2,443,512 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $460,348 | QualifyingDistributionsAmt |
| Applied To Year1 | $0 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $59,014 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $401,334 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $2,844,846 | 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 | $738,577 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $2,106,269 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $333,065 | ExcessFromYear4Amt |
| Excess From Year3 | $681,690 | ExcessFromYear3Amt |
| Excess From Year2 | $402,978 | ExcessFromYear2Amt |
| Excess From Year1 | $287,202 | ExcessFromYear1Amt |
| Excess From Current Year | $401,334 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | ROBERT I LAPPIN | ContributingManagerNm |
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (5 entries)
| Address Line1RecipientUSAddress/AddressLine1 | CityRecipientUSAddress/City | StateRecipientUSAddress/State | ZIP CodeRecipientUSAddress/ZIPCode | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|
| JEWISH JOURNAL | ||||||
| 27 CONGRESS ST | SALEM | MA | 01970 | 501(C)(3) | FOR ONGOING OPERATIONS | $2,500 |
| COHEN HILLEL ACADEMY | ||||||
| 6 COMMUNITY RD | MARBLEHEAD | MA | 01945 | 501(C)(3) | FOR ONGOING OPERATIONS | $1,000 |
| TEMPLE AHAVAT ACHIM | ||||||
| 86 MIDDLE ST | GLOUCESTER | MA | 01930 | 501(C)(3) | FOR ONGOING OPERATIONS | $5,000 |
| COMBINED JEWISH PHILANTHROPIES | ||||||
| 126 HIGH ST | BOSTON | MA | 02110 | 501(C)(3) | FOR ONGOING OPERATIONS | $25,000 |
| MICHAEL DUNITZ CRISIS FOUNDATION | ||||||
| 20070 SAWGRASS LANCE | BOCA RATON | FL | 33434 | 501(C)(3) | FOR ONGOING OPERATIONS | $1,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $34,500 | 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) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $23 | ExclusionAmt |
Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business | 900099 | BusinessCd |
| Unrelated Business Taxbl Incm | $718 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | 14 | ExclusionCd |
| Exclusion | $20,020 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $15,743 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $718 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $35,786 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $36,504 | 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 | TO FUND CHARITABLE PROGRAMS | 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 (6 entries)
| ContributorContributorNum | Address Line1ContributorUSAddress/AddressLine1 | CityContributorUSAddress/City | StateContributorUSAddress/State | ZIP CodeContributorUSAddress/ZIPCode | Total ContributionsTotalContributionsAmt | Person ContributionPersonContributionInd |
|---|---|---|---|---|---|---|
| STEVEN ROSENTHAL | ||||||
| 1 | 40 BARTLETT ST | MARBLEHEAD | MA | 01945 | $10,000 | Yes (X) |
| GARY COLTIN | ||||||
| 2 | 18 MANDALAY DR | PEABODY | MA | 01960 | $15,000 | Yes (X) |
| ANDREW LAPPIN | ||||||
| 3 | 630 LINCOLN AVE | GLENCOE | IL | 60022 | $139,879 | Yes (X) |
| PETER LAPPIN | ||||||
| 4 | 46 NEPTUNE ST | BEVERLY | MA | 01915 | $225,856 | Yes (X) |
| NANCY LAPPIN | ||||||
| 5 | 172 BEACON ST | BOSTON | MA | 02116 | $225,856 | Yes (X) |
| SHETLAND PROPERTIES INC | ||||||
| 6 | 29 CONGRESS ST | SALEM | MA | 01970 | $6,000 | Yes (X) |
Depreciation Schedule DepreciationSchedule
Depreciation Property DepreciationPropertyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Property | COMPUTER EQUIPEMENT | PropertyDesc |
| Acquired | 2008-06-01 | AcquiredDt |
| Cost Or Other Basis | $4,754 | CostOrOtherBasisAmt |
| Prior Year Depreciation | $3,902 | PriorYearDepreciationAmt |
| Computation Method | 200DB | ComputationMethodTxt |
| Life | 5.000000000000 | LifeRt |
| Current Year Expense | $852 | CurrentYearExpenseAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
Land Etc Schedule2 LandEtcSchedule2
Land Etc LandEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category Or Item | COMPUTER EQUIPEMENT | CategoryOrItemTxt |
| Cost Or Other Basis | $4,754 | CostOrOtherBasisAmt |
| Accumulated Depreciation | $4,754 | AccumulatedDepreciationAmt |
| Book Value | $0 | BookValueAmt |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | LEGAL | CategoryTxt |
| Legal Fees | $2,417 | LegalFeesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Other Assets Schedule OtherAssetsSchedule
Other Assets Schedule OtherAssetsScheduleGrp (5 entries)
| DescDesc | BOY Book ValueBOYBookValueAmt | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| SVE STAR VENTURES ENT NO V | -$5,596 | -$8,627 | $180 |
| STAR SEED ENTERPRISE | -$67,257 | -$68,032 | $16,540 |
| STAR GROWTH ENTERPRISE | $5,018 | -$1,723 | $321 |
| SVE STAR VENTURES ENT NO IX | $95,704 | $75,243 | $11,840 |
| ARBOR PLACE LP | $902,030 | $1,129,300 | $1,129,300 |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (7 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| PROGRAM DEVELOPMENT EXPENSES | $157,089 | $0 | $157,089 |
| JCC ADMINISTRATIVE EXPENSES | $37,518 | $0 | $37,518 |
| PAYROLL EXPENSES | $2,596 | $0 | $2,596 |
| JCC LIBRARY | $6,292 | $0 | $6,292 |
| JCC REKINDLE SHABBAT | $10,698 | $0 | $10,698 |
| OTHER EXPENSES | $2,284 | $0 | $2,284 |
| EXPENSES FROM PARTNERSHIP INVESTMENTS | $11,015 | $11,015 | $0 |
Other Liabilities Schedule OtherLiabilitiesSchedule
Other Liabilities Detail OtherLiabilitiesDetail (3 entries)
| DescDesc | BOY Book ValueBOYBookValueAmt | EOY Book ValueEOYBookValueAmt |
|---|---|---|
| ACCRUED PAYROLL | $3,856 | $1,523 |
| ACCRUED FED & STATE TAX | $180 | $57 |
| DUE TO SHETLAND PROPERTIES OF SALEM | $2,727 | $0 |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | OTHER PROFESSIONAL FEES | CategoryTxt |
| Amt | $15,309 | Amt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | FEDERAL INCOME TAXES | CategoryTxt |
| Amt | $2,750 | Amt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
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