MOE-LIFE FOUNDATION: Form 990PF, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- MOE-LIFE FOUNDATION (EIN 04-3781296)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-11-17
- IRS object ID
- 201423219349102927
- 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
- Form 990-PF
- Accounting Fees Schedule
- Other Expenses Schedule
- Other Professional Fees Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2014-11-17T15:18:49-08:00 | ReturnTs |
| Tax Period End | 2013-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Solomon Winnett & Rosenfield CPAs Inc | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11777 San Vicente Blvd 777 | AddressLine1 |
| City | Los Angeles | City |
| State | CA | State |
| ZIP Code | 90049 | 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 | 043781296 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE MOE-LIFE FOUNDATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MOE- | BusinessNameControlTxt |
| Phone | 3107760318 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 135 OCEAN WAY | AddressLine1 |
| City | SANTA MONICA | City |
| State | CA | State |
| ZIP Code | 90402 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ELAN SHUKARTSI | PersonNm |
| Person Title | Trustee | PersonTitleTxt |
| Signature | 2014-11-17 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Joshua Kleinman | PreparerPersonNm |
| PTIN | P00446054 | PTIN |
| Phone | 3108264343 | PhoneNum |
| 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 | $989,143 | 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 |
| Interest On Sav Rev And Expnss | $16,848 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $16,848 | InterestOnSavNetInvstIncmAmt |
| Dividends Rev And Expnss | $9,874 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $9,874 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $53,315 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $550,971 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $53,315 | CapGainNetIncmNetInvstIncmAmt |
| Total Rev And Expnss | $80,037 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $80,037 | TotalNetInvstIncmAmt |
| Accounting Fees Rev And Expnss | $8,000 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $1,200 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $6,800 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $6,054 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $6,054 | OtherProfFeesNetInvstIncmAmt |
| Taxes Rev And Expnss | $1,761 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $488 | TaxesNetInvstIncmAmt |
| Other Expenses Rev And Expnss | $2,066 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $150 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $30 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $17,881 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $7,892 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $6,830 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $5,000 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $5,000 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $22,881 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $7,892 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $11,830 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $57,156 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $72,145 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $22,705 | CashBOYAmt |
| Cash EOY | $8,196 | CashEOYAmt |
| Cash EOYFMV | $8,196 | CashEOYFMVAmt |
| Sav And Temp Cash Invst BOY | $22,459 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $31,618 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $31,618 | SavAndTempCashInvstEOYFMVAmt |
| US Government Obligations BOY | $353,811 | USGovernmentObligationsBOYAmt |
| US Government Obligations EOY | $359,740 | USGovernmentObligationsEOYAmt |
| US Govt Obligations EOYFMV | $374,083 | USGovtObligationsEOYFMVAmt |
| Corporate Stock BOY | $394,578 | CorporateStockBOYAmt |
| Corporate Stock EOY | $451,155 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $575,246 | CorporateStockEOYFMVAmt |
| Total Assets BOY | $793,553 | TotalAssetsBOYAmt |
| Total Assets EOY | $850,709 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $989,143 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
| Unrestricted BOY | $793,553 | UnrestrictedBOYAmt |
| Unrestricted EOY | $850,709 | UnrestrictedEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $793,553 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $850,709 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $793,553 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $850,709 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $793,553 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $57,156 | ExcessRevenueOverExpensesAmt |
| Subtotal | $850,709 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $850,709 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $53,315 | CapitalGainNetIncomeAmt |
Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable Section4942 Tax | Yes (true) | LiableSection4942TaxInd |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $1,443 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $1,443 | SubtotalAmt |
| Tax Based On Investment Income | $1,443 | TaxBasedOnInvestmentIncomeAmt |
| Form2220 Attached | Yes (X) | Form2220AttachedInd |
| Es Penalty | $27 | EsPenaltyAmt |
| Tax Due | $1,470 | TaxDueAmt |
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 |
| Form990 T Filed | false | Form990TFiledInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | false | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Org Report Or Register State | CA | 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 |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ELAN SHUKARTSI | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3107760318 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 135 OCEAN WAY | AddressLine1 |
| City | SANTA MONICA | City |
| State | CA | State |
| ZIP Code | 90402 | ZIPCode |
| 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 | Yes (true) | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | Yes (true) | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | false | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | false | PaymentToGovernmentOfficialInd |
| Acts Fail To Qlfy As Exceptions | false | ActsFailToQlfyAsExceptionsInd |
| Uncorrected Prior Acts | false | UncorrectedPriorActsInd |
| Undistributed Income PY | Yes (true) | UndistributedIncomePYInd |
| Undistributed Income PY1 | 2011 | UndistributedIncomePY1Yr |
| Undistributed Income PY2 | 2010 | UndistributedIncomePY2Yr |
| Undistr Incm Sect4942a2 Not App | Yes (true) | UndistrIncmSect4942a2NotAppInd |
| Business Holdings | false | BusinessHoldingsInd |
| Excess Business Holdings | false | ExcessBusinessHoldingsInd |
| 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 |
| Transactions Fail To Qlfy As Exc | false | TransactionsFailToQlfyAsExcInd |
| Maintained Expenditure Rspns | false | MaintainedExpenditureRspnsInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Proceeds Or Net Income | false | ProceedsOrNetIncomeInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|---|---|---|---|
| ELAN SHUKARTSI | ||||||
| 135 OCEAN WAY | SANTA MONICA | CA | 90402 | Trustee | 1.00 | $0 |
| DOVE MAYO | ||||||
| 360 SANTIAGO AVENUE | LONG BEACH | CA | 90814 | Trustee | 1.00 | $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 |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $894,037 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $42,489 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $936,526 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Adjusted Total FMV Of Unused Ast | $936,526 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $14,048 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $922,478 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $46,124 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $46,124 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $1,443 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $1,443 | TotalTaxAmt |
| Distributable Before Adj | $44,681 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $44,681 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $44,681 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $11,830 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $11,830 | QualifyingDistributionsAmt |
| Adjusted Qualifying Distri | $11,830 | AdjustedQualifyingDistriAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $44,681 | DistributableAsAdjustedAmt |
| Excess Distribution Cyov Yr1 | $17,652 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $17,652 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $11,830 | QualifyingDistributionsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $11,830 | AppliedToCurrentYearAmt |
| Excess Distri Cyov App CY Corpus | $17,652 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $17,652 | ExcessDistributionCyovAppCYAmt |
| Undistributed Income CY | $15,199 | UndistributedIncomeCYAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person | BOYS GIRLS CLUB OF LONG BEACH | RecipientPersonNm |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3635 LONG BEACH BLVD | AddressLine1 |
| City | LONG BEACH | City |
| State | CA | State |
| ZIP Code | 90807 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Or Contribution Purpose | GENERAL PURPOSE | GrantOrContributionPurposeTxt |
| Amt | $5,000 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $5,000 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $16,848 | ExclusionAmt |
Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $9,874 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | $53,315 | RelatedOrExemptFunctionIncmAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $26,722 | ExclusionAmt |
| Related Or Exempt Function Incm | $53,315 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $80,037 | TotalIncomeProducingActyAmt |
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 |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | TAX PREPARATION | CategoryTxt |
| Amt | $8,000 | Amt |
| Net Investment Income | $1,200 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $6,800 | DisbursementsCharitablePrpsAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| BANK FEES | $180 | $150 | $30 |
| MISC. EXPENSES | $1,886 |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | INVESTMENT FEES | CategoryTxt |
| Amt | $6,054 | Amt |
| Net Investment Income | $6,054 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (3 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt |
|---|---|---|
| FOREIGN TAXES | $428 | $428 |
| IRS | $1,273 | |
| STATE TAX | $60 | $60 |
Comments