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EL PUENTE CHARITABLE FOUNDATION: Form 990PF, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
EL PUENTE CHARITABLE FOUNDATION (EIN 77-0557020)
Tax period
2013-01-01 to 2013-12-31
Filed
2014-08-05
IRS object ID
201442179349100319
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)
Return2014-08-05T14:03:05-07:00ReturnTs
Tax Period End2013-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Koehler & Associates CPAsBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11541 The AlamedaAddressLine1
CitySan JoseCity
StateCAState
ZIP Code951263435ZIPCode
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2013-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN770557020EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1El Puente Charitable FoundationBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlELPUBusinessNameControlTxt
Phone4085694898PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14730 Doyle DriveAddressLine1
CitySan JoseCity
StateCAState
ZIP Code95129ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRussell FeirsteinPersonNm
Person TitleSecretaryPersonTitleTxt
Signature2014-08-05SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDavid R Koehler CPAPreparerPersonNm
PTINP00027310PTIN
Phone4082867400PhoneNum
Self EmployedYes (X)SelfEmployedInd
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$275,995FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$290InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$290InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$290InterestOnSavingsAdjNetIncmAmt
Dividends Rev And Expnss$8,655DividendsRevAndExpnssAmt
Dividends Net Invst Incm$8,655DividendsNetInvstIncmAmt
Dividends Adj Net Incm$8,655DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss$2,041NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$75,912GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$2,041CapGainNetIncmNetInvstIncmAmt
Net ST Capital Gain Adj Net Incm$2,039NetSTCapitalGainAdjNetIncmAmt
Total Rev And Expnss$10,986TotalRevAndExpnssAmt
Total Net Invst Incm$10,986TotalNetInvstIncmAmt
Total Adj Net Incm$10,984TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$2,750AccountingFeesRevAndExpnssAmt
Accounting Fees Chrtbl Prps$2,750AccountingFeesChrtblPrpsAmt
Other Prof Fees Rev And Expnss$3,472OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm$3,472OtherProfFeesNetInvstIncmAmt
Taxes Rev And Expnss$242TaxesRevAndExpnssAmt
Taxes Net Invst Incm$242TaxesNetInvstIncmAmt
Other Expenses Rev And Expnss$1,379OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl$1,379OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$7,843TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$3,714TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$4,129TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$4,300ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$4,300ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$12,143TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$3,714TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$8,429TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$1,157ExcessRevenueOverExpensesAmt
Net Investment Income$7,272NetInvestmentIncomeAmt
Adjusted Net Income$10,984AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$13,689SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$9,244SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$9,244SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY$254,457CorporateStockBOYAmt
Corporate Stock EOY$257,745CorporateStockEOYAmt
Corporate Stock EOYFMV$266,751CorporateStockEOYFMVAmt
Other Investments BOY$40,000OtherInvestmentsBOYAmt
Other Investments EOY$40,000OtherInvestmentsEOYAmt
Total Assets BOY$308,146TotalAssetsBOYAmt
Total Assets EOY$306,989TotalAssetsEOYAmt
Total Assets EOYFMV$275,995TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind
Retained Earning BOY$308,146RetainedEarningBOYAmt
Retained Earning EOY$306,989RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$308,146TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$306,989TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$308,146TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$306,989TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$308,146TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$1,157ExcessRevenueOverExpensesAmt
Subtotal$306,989SubtotalAmt
Tot Net Ast Or Fund Balances EOY$306,989TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

FieldValueIRS element (for citing)
Capital Gain Net Income$2,041CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss$2,039NetShortTermCapitalGainLossAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxfalseLiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$8,762AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$296,405NetVlNoncharitableAssetsYr1Amt
Distribution Yr10.02956DistributionYr1Rt
Adjusted Qlfy Distri Yr2$11,434AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2$373,516NetVlNoncharitableAssetsYr2Amt
Distribution Yr20.03061DistributionYr2Rt
Adjusted Qlfy Distri Yr3$14,688AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3$337,720NetVlNoncharitableAssetsYr3Amt
Distribution Yr30.04349DistributionYr3Rt
Adjusted Qlfy Distri Yr4$13,001AdjustedQlfyDistriYr4Amt
Net Vl Noncharitable Assets Yr4$424,988NetVlNoncharitableAssetsYr4Amt
Distribution Yr40.03059DistributionYr4Rt
Adjusted Qlfy Distri Yr5$24,098AdjustedQlfyDistriYr5Amt
Net Vl Noncharitable Assets Yr5$574,047NetVlNoncharitableAssetsYr5Amt
Distribution Yr50.04198DistributionYr5Rt
Total Distribution0.17624TotalDistributionRt
Average Distribution0.03525AverageDistributionRt
Net Vl Noncharitable Assets$270,032NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$9,518AdjNetVlNoncharitableAssetsAmt
Net Investment Income Pct$73NetInvestmentIncomePctAmt
Adj Nonchrtbl Net Invst Incm Pct$9,591AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$8,429QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$145InvestmentIncomeExciseTaxAmt
Subtotal$145SubtotalAmt
Tax Based On Investment Income$145TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$76EstimatedPlusOvpmtIncmTxAmt
Applied To Es Tax$69AppliedToEsTaxAmt
Total Payments And Credits$145TotalPaymentsAndCreditsAmt

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 SatisfiedfalseSection508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateCAOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationYes (true)PrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website Addresswww.elpuentefoundation.orgWebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1David R KoehlerBusinessNameLine1
FieldValueIRS element (for citing)
Phone4082867400PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line11541 The AlamedaAddressLine1
CitySan JoseCity
StateCAState
ZIP Code95126ZIPCode
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 (2 entries)

Address Line1USAddress/AddressLine1CityUSAddress/CityStateUSAddress/StateZIP CodeUSAddress/ZIPCodeTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
Russell S Feirstein
4730 Doyle RoadSan JoseCA95129Director2.00$0
Russell S Feirstein
4730 Doyle RoadSan JoseCA95129Treasurer, Sec.2.00$0
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)
Description1Provide temporary financial assistance to qualified low-income individuals to enhance their opportunities for success. This assistance can be for housing, educational, medical and/or general living expenses. Multiple benefit applicants were provided with financial assistance during the year.Description1Txt
Expenses1$0Expenses1Amt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$264,942AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$9,202AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$274,144TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$274,144AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$4,112CashDeemedCharitableAmt
Net Vl Noncharitable Assets$270,032NetVlNoncharitableAssetsAmt
Minimum Investment Return$13,502MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Sect4942j3j5 Fndtn And Frgn OrgYes (X)Sect4942j3j5FndtnAndFrgnOrgInd

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$8,429ExpensesAndContributionsAmt
Qualifying Distributions$8,429QualifyingDistributionsAmt
Adjusted Qualifying Distri$8,429AdjustedQualifyingDistriAmt

Private Operating Foundations PrivateOperatingFoundationsGrp

FieldValueIRS element (for citing)
Private Operating Fndtn Ruling2002-04-25PrivateOperatingFndtnRulingDt
Section4942j3Yes (X)Section4942j3Ind

Lessor Adj Net Incm Min Invst Ret LessorAdjNetIncmMinInvstRetGrp

FieldValueIRS element (for citing)
Current Year$10,984CurrentYearAmt
Year1$10,182Year1Amt
Year2$7,978Year2Amt
Year3$7,018Year3Amt
Total$36,162TotalAmt

Pct85 Lessor Adj Incm Or Min Ret Pct85LessorAdjIncmOrMinRetGrp

FieldValueIRS element (for citing)
Current Year$9,336CurrentYearAmt
Year1$8,655Year1Amt
Year2$6,781Year2Amt
Year3$5,965Year3Amt
Total$30,737TotalAmt

Qualifying Distributions QualifyingDistributionsGrp

FieldValueIRS element (for citing)
Current Year$8,429CurrentYearAmt
Year1$8,762Year1Amt
Year2$11,434Year2Amt
Year3$14,688Year3Amt
Total$43,313TotalAmt

Qualifying Distri Made Drt QualifyingDistriMadeDrtGrp

FieldValueIRS element (for citing)
Current Year$8,429CurrentYearAmt
Year1$8,762Year1Amt
Year2$11,434Year2Amt
Year3$14,688Year3Amt
Total$43,313TotalAmt

Two Thirds Minimum Invst Ret TwoThirdsMinimumInvstRetGrp

FieldValueIRS element (for citing)
Current Year$9,001CurrentYearAmt
Year1$9,880Year1Amt
Year2$12,450Year2Amt
Year3$11,257Year3Amt
Total$42,588TotalAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerRussell S FeirsteinContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (3 entries)

Address Line1RecipientUSAddress/AddressLine1CityRecipientUSAddress/CityStateRecipientUSAddress/StateZIP CodeRecipientUSAddress/ZIPCodeRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
Juan Guitierrez
320 Checkers Dr Apt 102San JoseCA95133NoneN/ARental Assistance$1,800
Consuelo Salos
2676 Paloma Ave Apt 1MedfordOR97504NoneN/ARental Assistance$500
Pete Salas Jr
2676 Paloma Ave Apt 1MedfordOR97504NoneN/ARental Assistance$2,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$4,300TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$290ExclusionAmt

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$8,655ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$2,041RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$8,945ExclusionAmt
Related Or Exempt Function Incm$2,041RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$10,986TotalIncomeProducingActyAmt

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 Services and Return Prep.CategoryTxt
Amt$2,750Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$2,750DisbursementsCharitablePrpsAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (3 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
Employee Welfare$1,125$1,125
Office Supplies$125$125
State fee$129$129

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryInvestment FeesCategoryTxt
Amt$3,472Amt
Net Investment Income$3,472NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryForeign Taxes Paid on DividendsCategoryTxt
Amt$242Amt
Net Investment Income$242NetInvestmentIncomeAmt

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