THE D&L FOUNDATION: Form 990PF, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
THE D&L FOUNDATION (EIN 04-6827787)
Tax period
2013-01-01 to 2013-12-31
Filed
2014-05-05
IRS object ID
201421259349100237
Schema version
2013v3.1
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 ReturnHeader

FieldValueIRS element (for citing)
Return2014-05-05T15:50:31-05:00ReturnTs
Tax Period End2013-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN042701070PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SHEPHERD & GOLDSTEINBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11671 WORCESTER RD STE 303AddressLine1
CityFRAMINGHAMCity
StateMAState
ZIP Code017015400ZIPCode
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2013-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN046827787EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1D&L FOUNDATIONBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlD&LFBusinessNameControlTxt
Phone6178647634PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1140 BRATTLE STREETAddressLine1
CityCAMBRIDGECity
StateMAState
ZIP Code02138ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonBENJAMIN ZANDERPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone6178647634PhoneNum
Signature2014-05-01SignatureDt

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCURTIS A FELDMAN CPAPreparerPersonNm
PTINP00005914PTIN
Phone5088752552PhoneNum
Preparation2014-05-05PreparationDt
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2015-12-30 17:16:21ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$1,788FMVAssetsEOYAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$20,000ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$10InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$10InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$10InterestOnSavingsAdjNetIncmAmt
Total Rev And Expnss$20,010TotalRevAndExpnssAmt
Total Net Invst Incm$10TotalNetInvstIncmAmt
Total Adj Net Incm$10TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$1,975AccountingFeesRevAndExpnssAmt
Other Expenses Rev And Expnss$72OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$2,047TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$29,385ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$29,385ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$31,432TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$29,385TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$11,422ExcessRevenueOverExpensesAmt
Net Investment Income$10NetInvestmentIncomeAmt
Adjusted Net Income$10AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$11,235SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$1,788SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$1,788SavAndTempCashInvstEOYFMVAmt
Total Assets BOY$11,235TotalAssetsBOYAmt
Total Assets EOY$1,788TotalAssetsEOYAmt
Total Assets EOYFMV$1,788TotalAssetsEOYFMVAmt
Other Liabilities BOY$6,425OtherLiabilitiesBOYAmt
Other Liabilities EOY$8,400OtherLiabilitiesEOYAmt
Total Liabilities BOY$6,425TotalLiabilitiesBOYAmt
Total Liabilities EOY$8,400TotalLiabilitiesEOYAmt
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind
Unrestricted BOY$4,810UnrestrictedBOYAmt
Unrestricted EOY-$6,612UnrestrictedEOYAmt
Tot Net Ast Or Fund Balances BOY$4,810TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY-$6,612TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$11,235TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$1,788TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$4,810TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$11,422ExcessRevenueOverExpensesAmt
Subtotal-$6,612SubtotalAmt
Tot Net Ast Or Fund Balances EOY-$6,612TotNetAstOrFundBalancesEOYAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxfalseLiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$35,002AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$15,548NetVlNoncharitableAssetsYr1Amt
Distribution Yr12.251222DistributionYr1Rt
Total Distribution2.251222TotalDistributionRt
Average Distribution2.251222AverageDistributionRt
Net Vl Noncharitable Assets$4,646NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$10,459AdjNetVlNoncharitableAssetsAmt
Adj Nonchrtbl Net Invst Incm Pct$10,459AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$29,385QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Domestic Org Meeting Sect4940eYes (X)DomesticOrgMeetingSect4940eInd
Investment Income Excise Tax$0InvestmentIncomeExciseTaxAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsYes (true)NewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressNAWebsiteAddressTxt
Individual With BooksBENJAMIN ZANDERIndividualWithBooksNm
Phone6178647634PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1140 BRATTLE STREETAddressLine1
CityCAMBRIDGECity
StateMAState
ZIP Code02138ZIPCode
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Undistributed Income PYfalseUndistributedIncomePYInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonBENJAMIN ZANDERPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1140 BRATTLE STREETAddressLine1
CityCAMBRIDGECity
StateMAState
ZIP Code02138ZIPCode
FieldValueIRS element (for citing)
TitlePRESIDENTTitleTxt
Average Hrs Per Wk Devoted To Pos5.00AverageHrsPerWkDevotedToPosRt
Compensation$0CompensationAmt
Employee Benefit Program$0EmployeeBenefitProgramAmt
Expense Account Other Allwnc$0ExpenseAccountOtherAllwncAmt
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

FieldValueIRS element (for citing)
Description1DAVID ST. GEORGE MUSIC EDUCATION FUNDINGDescription1Txt
Expenses1$20,835Expenses1Amt
Description2NATIONAL ALLIANCE OF EL SISTEMA MUSIC EDUCATIONDescription2Txt
Expenses2$8,550Expenses2Amt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$4,717AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$4,717TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$4,717AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$71CashDeemedCharitableAmt
Net Vl Noncharitable Assets$4,646NetVlNoncharitableAssetsAmt
Minimum Investment Return$232MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$232MinimumInvestmentReturnAmt
Distributable Before Adj$232DistributableBeforeAdjAmt
Distributable Before Ded$232DistributableBeforeDedAmt
Distributable As Adjusted$232DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$29,385ExpensesAndContributionsAmt
Qualifying Distributions$29,385QualifyingDistributionsAmt
Adjusted Qualifying Distri$29,385AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$232DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$37,759ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$52,483ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$26,038ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$328,339ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$34,226ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$478,845TotalExcessDistributionCyovAmt
Qualifying Distributions$29,385QualifyingDistributionsAmt
Applied To Current Year$232AppliedToCurrentYearAmt
Remaining Distri From Corpus$29,153RemainingDistriFromCorpusAmt
Total Corpus$507,998TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$37,759ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$470,239ExcessDistriCyovToNextYrAmt
Excess From Year4$52,483ExcessFromYear4Amt
Excess From Year3$26,038ExcessFromYear3Amt
Excess From Year2$328,339ExcessFromYear2Amt
Excess From Year1$34,226ExcessFromYear1Amt
Excess From Current Year$29,153ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Application Submission Info ApplicationSubmissionInfoGrp

FieldValueIRS element (for citing)
Recipient PersonBENJAMIN ZANDERRecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line1140 BRATTLE STREETAddressLine1
CityCAMBRIDGECity
StateMAState
ZIP Code02138ZIPCode
FieldValueIRS element (for citing)
Recipient Phone6174918515RecipientPhoneNum
Recipient Email AddressBZ@BENJAMINZANDER.COMRecipientEmailAddressTxt
Form And Info And MaterialsINITITAL REQUEST IN EMAIL OR LETTER FORMAT INCLUDING PURPOSE OF FUNDS AND AMOUNT REQUESTED. FUTHER INVESTIGATION OF CAUSE IF DEEMED APPROPIATEFormAndInfoAndMaterialsTxt
Submission DeadlinesNONESubmissionDeadlinesTxt
Restrictions On AwardsNONERestrictionsOnAwardsTxt

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (2 entries)

Address Line1RecipientUSAddress/AddressLine1CityRecipientUSAddress/CityStateRecipientUSAddress/StateZIP CodeRecipientUSAddress/ZIPCodeRecipient RelationshipRecipientRelationshipTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
DAVID ST GEORGE
45 HODGE ROADARLINGTONMA02474TEACHERMUSIC EDUCTIONAL FUNDING$20,835
NATIONAL ALLIANCE OF EL SISTEMA
290 HUNTINGTON AVEBOSTONMA02115MUSIC EDUCATIONMUSIC EDUCATION$8,550
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$29,385TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion1ExclusionCd
Exclusion$10ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$10ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$10TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Schedule B IRS990ScheduleB

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
General RuleYes (X)GeneralRuleInd

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
Contributor1ContributorNum
Contributor PersonBENJAMIN ZANDERContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1140 BRATTLE STREETAddressLine1
CityCAMBRIDGECity
StateMAState
ZIP Code02138ZIPCode
FieldValueIRS element (for citing)
Total Contributions$20,000TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryACCOUNTINGCategoryTxt
Amt$1,975Amt

Compensation Explanation CompensationExplanation

Compensation Explanation CompensationExplanationGrp

FieldValueIRS element (for citing)
PersonBENJAMIN ZANDERPersonNm

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (3 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt
EXPENSES
BANK FEES$73
ROUNDING-$1

Other Liabilities Schedule OtherLiabilitiesSchedule

Other Liabilities Detail OtherLiabilitiesDetail

FieldValueIRS element (for citing)
DescLOAN FROM OFFICERDesc
BOY Book Value$6,425BOYBookValueAmt
EOY Book Value$8,400EOYBookValueAmt

Substantial Contributors Sch SubstantialContributorsSch

Substantial Contributor Detail SubstantialContributorDetail

FieldValueIRS element (for citing)
PersonBENJAMIN ZANDERPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1140 BRATTLE STREETAddressLine1
CityCAMBRIDGECity
StateMAState
ZIP Code02138ZIPCode

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