WAYNE EISENBAUM CHARITABLE FOUNDATION: Form 990PF, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
WAYNE EISENBAUM CHARITABLE FOUNDATION (EIN 20-6973232)
Tax period
2013-01-01 to 2013-12-31
Filed
2014-07-23
IRS object ID
201442049349100004
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)
Return2014-07-23T05:59:59-07:00ReturnTs
Tax Period End2013-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Shein Cohen Palmer & CoLLCBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line120 Tower LaneAddressLine1
CityAvonCity
StateCTState
ZIP Code06001ZIPCode
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2013-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN206973232EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1IRMAR FOUNDATIONBusinessNameLine1
Business Name Line2CO WAYNE EISENBAUMBusinessNameLine2
FieldValueIRS element (for citing)
Business Name ControlIRMABusinessNameControlTxt
Phone8605610121PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line145 CROMWELL PLACEAddressLine1
CityOLD SAYBROOKCity
StateCTState
ZIP Code06475ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonWAYNE EISENBAUMPersonNm
Person TitleChairmanPersonTitleTxt
Signature2014-07-19SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJerry Cohen CPAPreparerPersonNm
PTINP00123302PTIN
Phone8606771000PhoneNum
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$9,162FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$145,000ContriRcvdRevAndExpnssAmt
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Dividends Rev And Expnss$269DividendsRevAndExpnssAmt
Dividends Net Invst Incm$269DividendsNetInvstIncmAmt
Dividends Adj Net Incm$269DividendsAdjNetIncmAmt
Gross Sales Price$1GrossSalesPriceAmt
Total Rev And Expnss$145,269TotalRevAndExpnssAmt
Total Net Invst Incm$269TotalNetInvstIncmAmt
Total Adj Net Incm$269TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$960AccountingFeesRevAndExpnssAmt
Accounting Fees Adj Net Incm$960AccountingFeesAdjNetIncmAmt
Other Prof Fees Rev And Expnss$80OtherProfFeesRevAndExpnssAmt
Other Prof Fees Adj Net Incm$80OtherProfFeesAdjNetIncmAmt
Other Expenses Rev And Expnss$31OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$16OtherExpensesNetInvstIncmAmt
Other Expenses Adj Net Incm$15OtherExpensesAdjNetIncmAmt
Tot Opr Expenses Rev And Expnss$1,071TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$16TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Adj Net Incm$1,055TotOprExpensesAdjNetIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$196,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$196,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$197,071TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$16TotalExpensesNetInvstIncmAmt
Total Expenses Adj Net Incm$1,055TotalExpensesAdjNetIncmAmt
Total Expenses Dsbrs Chrtbl$196,000TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$51,802ExcessRevenueOverExpensesAmt
Net Investment Income$253NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$3,977CashBOYAmt
Cash EOY$2,002CashEOYAmt
Sav And Temp Cash Invst BOY$100,772SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$50,745SavAndTempCashInvstEOYAmt
Other Investments BOY$7,340OtherInvestmentsBOYAmt
Other Investments EOY$9,162OtherInvestmentsEOYAmt
Other Investments EOYFMV$9,162OtherInvestmentsEOYFMVAmt
Total Assets BOY$112,089TotalAssetsBOYAmt
Total Assets EOY$61,909TotalAssetsEOYAmt
Total Assets EOYFMV$9,162TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind
Unrestricted BOY$112,089UnrestrictedBOYAmt
Unrestricted EOY$61,909UnrestrictedEOYAmt
Tot Net Ast Or Fund Balances BOY$112,089TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$61,909TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$112,089TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$61,909TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$112,089TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$51,802ExcessRevenueOverExpensesAmt
Other Increases$1,622OtherIncreasesAmt
Subtotal$61,909SubtotalAmt
Tot Net Ast Or Fund Balances EOY$61,909TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$5InvestmentIncomeExciseTaxAmt
Subtotal$5SubtotalAmt
Tax Based On Investment Income$5TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$115EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$115TotalPaymentsAndCreditsAmt
Overpayment$110OverpaymentAmt
Applied To ES Tax$110AppliedToESTaxAmt

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
Form990 T FiledfalseForm990TFiledInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateFLOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsYes (true)NewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1WAYNE EISENBAUMBusinessNameLine1
FieldValueIRS element (for citing)
Phone8605610121PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line145 CROMWELL PLACEAddressLine1
CityOLD SAYBROOKCity
StateCTState
ZIP Code06475ZIPCode
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
Acts Fail To Qlfy As ExceptionsfalseActsFailToQlfyAsExceptionsInd
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYfalseUndistributedIncomePYInd
Undistr Incm Sect4942a2 Not AppfalseUndistrIncmSect4942a2NotAppInd
Business HoldingsfalseBusinessHoldingsInd
Excess Business HoldingsfalseExcessBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Transactions Fail To Qlfy As ExcfalseTransactionsFailToQlfyAsExcInd
Maintained Expenditure RspnsfalseMaintainedExpenditureRspnsInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Proceeds Or Net IncomefalseProceedsOrNetIncomeInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonWAYNE EISENBAUMPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1C/O 45 CROMWELL PLACEAddressLine1
CityOLD SAYBROOKCity
StateCTState
ZIP Code06475ZIPCode
FieldValueIRS element (for citing)
TitleChairmanTitleTxt
Average Hrs Per Wk Devoted To Pos2.00AverageHrsPerWkDevotedToPosRt
Compensation$0CompensationAmt
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$8,247AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$71,573AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$79,820TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$79,820AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$1,197CashDeemedCharitableAmt
Net Vl Noncharitable Assets$78,623NetVlNoncharitableAssetsAmt
Minimum Investment Return$3,931MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$3,931MinimumInvestmentReturnAmt
Tax Based On Investment Income$5TaxBasedOnInvestmentIncomeAmt
Total Tax$5TotalTaxAmt
Distributable Before Adj$3,926DistributableBeforeAdjAmt
Distributable Before Ded$3,926DistributableBeforeDedAmt
Distributable As Adjusted$3,926DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$196,000ExpensesAndContributionsAmt
Qualifying Distributions$196,000QualifyingDistributionsAmt
Adjusted Qualifying Distri$196,000AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$3,926DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$73,977ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$59,531ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$97,173ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$108,416ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$91,930ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$431,027TotalExcessDistributionCyovAmt
Qualifying Distributions$196,000QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$3,926AppliedToCurrentYearAmt
Remaining Distri From Corpus$192,074RemainingDistriFromCorpusAmt
Total Corpus$623,101TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$73,977ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$549,124ExcessDistriCyovToNextYrAmt
Excess From Year4$59,531ExcessFromYear4Amt
Excess From Year3$97,173ExcessFromYear3Amt
Excess From Year2$108,416ExcessFromYear2Amt
Excess From Year1$91,930ExcessFromYear1Amt
Excess From Current Year$192,074ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerWAYNE EISENBAUMContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (12 entries)

Address Line1RecipientUSAddress/AddressLine1CityRecipientUSAddress/CityStateRecipientUSAddress/StateZIP CodeRecipientUSAddress/ZIPCodeRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
SHORELINE SOUP KITCHENS
PO BOX 804ESSEXCT06426NONE501(c)(3)TO ASSIST RECIPIENT IN PROVIDING FOOD TO PEOPLE IN NEED$20,000
FOODSHARE INC
450 WOODLAND AVEBLOOMFIELDCT06002NONE501(c)(3)TO ASSIST RECIPIENT IN PROVIDING FOOD TO PEOPLE IN NEED$20,000
OPERATION FUEL INC
ONE REGENCY DR SUITE 311BLOOMFIELDCT06002NONE501(c)(3)TO ASSIST RECIPIENT IN PROVIDING HEATING FUEL TO THOSE IN NEED$20,000
OSYFS FOUNDATION - HEAT
PO BOX 1096OLD SAYBROOKCT06475NONE501(c)(3)TO ASSIST RECIPIENT IN PROVIDING HEATING FUEL TO THOSE IN NEED$5,000
LARC
314 MAIN STREETTORRINGTONCT06790NONE501(c)(3)TO ASSIST RECIPIENT IN PROVIDING ASSISTANCE TO THOSE WITH DISABILITIES$10,000
ST JUDE CHILDRENS RESEARCH HOSPITAL
501 ST JUDE PLACEMEMPHISTN38105NONE501(c)(3)TO ASSIST RECIPIENT IN PROVIDING MEDICAL TREATMENT AND RESEARCH TO THOSE IN NEED$20,000
THE SMILE TRAIN - DEPT NPPR
PO BOX 96231WASHINGTONDC20090NONE501(c)(3)TO ASSIST RECIPIENT IN PROVIDING MEDICAL TREATMENT AND RESEARCH TO THOSE IN NEED$5,000
SUSAN B ANTHONY PROJECT
179 WATER STREETTORRINGTONCT06790NONE501(c)(3)TO ASSIST RECIPIENT IN PROVIDING SUPPORT TO THOSE IN NEED$5,000
ASPCA
PO BOX 96333WASHINGTONDC20090NONE501(c)(3)TO ASSIST RECIPIENT IN PROVIDING MEDICAL TREATMENT AND CARE TO ANIMALS IN NEED$5,000
COVENANT SOUP KITCHEN INC
220 VALLEY STREETWILLIMANTICCT06226NONE501(c)(3)TO ASSIST RECIPIENT IN PROVIDING FOOD TO PEOPLE IN NEED$1,000
SALVATION ARMY
PO BOX 418558BOSTONMA02241NONE501(c)(3)TO ASSIST RECIPIENT IN PROVIDING SUPPORT TO THOSE IN NEED FROM TYPHOON HAIYAN$10,000
THE INDEPENDENCE FUND
32379 COLLECTION CENTER DRIVECHICAGOIL60693NONE501(c)(3)TO ASSIST IN PROVIDING ALL TERRAIN WHEELCHAIRS TO DISABLED VETERANS$75,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$196,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$269ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$269ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$269TotalIncomeProducingActyAmt

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

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryACCOUNTING FEESCategoryTxt
Amt$960Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$960AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtAdjusted Net IncomeAdjustedNetIncomeAmtNet Investment IncomeNetInvestmentIncomeAmt
BANK CHARGE$15$15
INVESTMENT EXPENSE$16$16

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryINVESTMENT FEESCategoryTxt
Amt$80Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$80AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Substantial Contributors Sch SubstantialContributorsSch

Substantial Contributor Detail SubstantialContributorDetail

FieldValueIRS element (for citing)
PersonWAYNE EISENBAUMPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line120281 EAST COUNTRY CLUB DRAddressLine1
CityAVENTURACity
StateFLState
ZIP Code33180ZIPCode

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.