POINTER FOUNDATION: Form 990PF, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- POINTER FOUNDATION (EIN 95-4269110)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-08-14
- IRS object ID
- 201312269349100641
- Schema version
- 2012v2.1
- 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
- Depreciation Schedule
- Land Etc Schedule2
- Other Expenses Schedule
- Other Income Schedule2
- Substantial Contributors Sch
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-08-14T12:45:55-05:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GELFAND RENNERT & FELDMAN LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1880 CENTURY PARK EAST SUITE 1600 | AddressLine1 |
| City | LOS ANGELES | City |
| State | CA | State |
| ZIP Code | 90067 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnType |
| Tax Period Begin Date | 2012-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 954269110 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE POINTER FOUNDATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of Name | % GELFAND RENNERT & FELDMAN | InCareOfName |
| Name Control | POIN | NameControl |
| Phone | 3105531707 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1880 CENTURY PARK EAST | AddressLine1 |
| Address Line2 | Suite 1600 | AddressLine2 |
| City | LOS ANGELES | City |
| State | CA | State |
| ZIP Code | 90067 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | AMY IRVING | Name |
| Title | PRESIDENT | Title |
| Phone | 3105531707 | Phone |
| Date Signed | 2013-08-15 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3105531707 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exempt PF | X | ExemptPF |
| FMV Assets EOY | 168 | FMVAssetsEOY |
| Method Of Accounting Cash | X | MethodOfAccountingCash |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Received Rev And Expnss | 500 | ContriReceivedRevAndExpnss |
| Not Required To Attach Schedule B | X | NotRequiredToAttachScheduleB |
| Total Revenue And Expenses | 500 | TotalRevenueAndExpenses |
| Total Net Investment Income | 0 | TotalNetInvestmentIncome |
| Comp Ofcr Dir Trst Rev And Expnss | 0 | CompOfcrDirTrstRevAndExpnss |
| Other Expenses Rev And Expnss | 10 | OtherExpensesRevAndExpnss |
| Tot Opr Expenses Rev And Expnss | 10 | TotOprExpensesRevAndExpnss |
| Tot Opr Expenses Net Invst Incm | 0 | TotOprExpensesNetInvstIncm |
| Tot Opr Expenses Dsbrs Chrtbl Prps | 0 | TotOprExpensesDsbrsChrtblPrps |
| Contri Gifts Paid Rev And Expnss | 1756 | ContriGiftsPaidRevAndExpnss |
| Contri Gifts Paid Dsbrs Chrtbl Prps | 1756 | ContriGiftsPaidDsbrsChrtblPrps |
| Total Expenses Rev And Expnss | 1766 | TotalExpensesRevAndExpnss |
| Total Expenses Net Invst Incm | 0 | TotalExpensesNetInvstIncm |
| Total Expenses Dsbrs Chrtbl Prps | 1756 | TotalExpensesDsbrsChrtblPrps |
| Excess Of Revenue Over Expenses | -1266 | ExcessOfRevenueOverExpenses |
| Net Investment Income | 0 | NetInvestmentIncome |
Balance Sheets BalanceSheets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | 1432 | CashBOY |
| Cash EOY | 168 | CashEOY |
| Cash EOYFMV | 168 | CashEOYFMV |
| Savings And Temp Cash Invst BOY | 2 | SavingsAndTempCashInvstBOY |
| Total Assets BOY | 1434 | TotalAssetsBOY |
| Total Assets EOY | 168 | TotalAssetsEOY |
| Total Assets EOYFMV | 168 | TotalAssetsEOYFMV |
| Total Liabilities EOY | 0 | TotalLiabilitiesEOY |
| Org That Do Not Follow SFAS117 | X | OrgThatDoNotFollowSFAS117 |
| Retained Earnings BOY | 1434 | RetainedEarningsBOY |
| Retained Earnings EOY | 168 | RetainedEarningsEOY |
| Total Net Assets BOY | 1434 | TotalNetAssetsBOY |
| Total Net Assets EOY | 168 | TotalNetAssetsEOY |
| Total Liabilities Net Assets BOY | 1434 | TotalLiabilitiesNetAssetsBOY |
| Total Liabilities Net Assets EOY | 168 | TotalLiabilitiesNetAssetsEOY |
Changes In Net Assets Fund Balances ChangesInNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Net Assets Fund Balances BOY | 1434 | TotalNetAssetsFundBalancesBOY |
| Excess Of Revenue Over Expenses | -1266 | ExcessOfRevenueOverExpenses |
| Subtotal | 168 | Subtotal |
| Total Net Assets Fund Balances EOY | 168 | TotalNetAssetsFundBalancesEOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gains And Losses | CapitalGainsAndLosses |
Qlfy Und Sect4940e For Reduced Tax QlfyUndSect4940eForReducedTax
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable For4942 Tax | false | LiableFor4942Tax |
| Qualifying Distributions Year1 | 15756 | QualifyingDistributionsYear1 |
| Noncharitable Assets Year1 | 3588 | NoncharitableAssetsYear1 |
| Distribution Ratio Year1 | 4.391304 | DistributionRatioYear1 |
| Qualifying Distributions Year2 | 125747 | QualifyingDistributionsYear2 |
| Noncharitable Assets Year2 | 4515 | NoncharitableAssetsYear2 |
| Distribution Ratio Year2 | 27.850941 | DistributionRatioYear2 |
| Qualifying Distributions Year3 | 17756 | QualifyingDistributionsYear3 |
| Noncharitable Assets Year3 | 116953 | NoncharitableAssetsYear3 |
| Distribution Ratio Year3 | 0.151822 | DistributionRatioYear3 |
| Qualifying Distributions Year4 | 13230 | QualifyingDistributionsYear4 |
| Noncharitable Assets Year4 | 129514 | NoncharitableAssetsYear4 |
| Distribution Ratio Year4 | 0.102151 | DistributionRatioYear4 |
| Qualifying Distributions Year5 | 10756 | QualifyingDistributionsYear5 |
| Noncharitable Assets Year5 | 135687 | NoncharitableAssetsYear5 |
| Distribution Ratio Year5 | 0.079271 | DistributionRatioYear5 |
| Total Distribution Ratio | 32.575489 | TotalDistributionRatio |
| Average Distribution Ratio | 6.515098 | AverageDistributionRatio |
| Net Noncharitable Assets | 921 | NetNoncharitableAssets |
| Adjusted Noncharitable Assets | 6000 | AdjustedNoncharitableAssets |
| One Percent Net Investment Income | 0 | OnePercentNetInvestmentIncome |
| Adj Nonchrtbl Assets And One | 6000 | AdjNonchrtblAssetsAndOnePct |
| Qualifying Distributions | 1756 | QualifyingDistributions |
Excise Tax Based On Investment Incm ExciseTaxBasedOnInvestmentIncm
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | 0 | InvestmentIncomeExciseTax |
| Subtotal | 0 | Subtotal |
| Tax Based On Investment Income | 0 | TaxBasedOnInvestmentIncome |
| Total Credits And Payments | 0 | TotalCreditsAndPayments |
| Tax Due | 0 | TaxDue |
Statements Regarding Activities StatementsRegardingActivities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Activities | false | LegislativePoliticalActivities |
| More Than100 Spent | false | MoreThan100Spent |
| Form1120 POL Filed | false | Form1120POLFiled |
| Activities Not Prev Reported | false | ActivitiesNotPrevReported |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylaws |
| Unrelated Bus Income Over1000 | false | UnrelatedBusIncomeOver1000 |
| Termination Etc | false | TerminationEtc |
| Requirements Of Sect508e | false | RequirementsOfSect508e |
| At Least5000 In Assets | false | AtLeast5000InAssets |
| States Filed With | CA | StatesFiledWith |
| Private Operating Foundation | false | PrivateOperatingFoundation |
| New Substantial Contributors | true | NewSubstantialContributors |
| Interest In Controlled Entity | false | InterestInControlledEntity |
| Applicable Insurance Contract | false | ApplicableInsuranceContract |
| Comply With Public Inspection Rqr | true | ComplyWithPublicInspectionRqr |
Books In Care Of Business Name BooksInCareOfBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GELFAND RENNERT & FELDMAN | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Books In Care Of Phone Number | 3105531707 | BooksInCareOfPhoneNumber |
Books In Care Of US Address BooksInCareOfUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1880 CENTURY PK EAST STE 1600 | AddressLine1 |
| City | LOS ANGELES | City |
| State | CA | State |
| ZIP Code | 90067 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Bank | false | ForeignBank |
Statements Regarding Acty4720 StatementsRegardingActy4720
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exchange With Dsqfly Person | false | SaleOrExchangeWithDsqflyPerson |
| Borrow Or Lend With Dsqfly Person | false | BorrowOrLendWithDsqflyPerson |
| Furnished Goods With Dsqfly Person | false | FurnishedGoodsWithDsqflyPerson |
| Pay Compensation To Dsqfly Person | false | PayCompensationToDsqflyPerson |
| Transfer Assets To Dsqfly Person | false | TransferAssetsToDsqflyPerson |
| Payment To Government Offical | false | PaymentToGovernmentOffical |
| Uncorrected Prior Acts | false | UncorrectedPriorActs |
| Undistributed Income Prior Years | false | UndistributedIncomePriorYears |
| Business Holdings | false | BusinessHoldings |
| Jeopardy Investments | false | JeopardyInvestments |
| Uncorrected Jeopardy Investments | false | UncorrectedJeopardyInvestments |
| Influence Legislation | false | InfluenceLegislation |
| Influence Election | false | InfluenceElection |
| Grants To Individuals | false | GrantsToIndividuals |
| Grants To Organizations | false | GrantsToOrganizations |
| Noncharitable Purpose | false | NoncharitablePurpose |
| Rcv Funds To Pay Prsnl Bnft Contract | false | RcvFundsToPayPrsnlBnftContract |
| Pay Premiums Prsnl Bnft Contract | false | PayPremiumsPrsnlBnftContract |
| Prohibited Tax Shelter Transactn | false | ProhibitedTaxShelterTransactn |
| Proceeds Or Net Income | false | ProceedsOrNetIncome |
Ofcr Dir Trustees Key Employee Info OfcrDirTrusteesKeyEmployeeInfo
Ofcr Dir Trustees Or Key Employee OfcrDirTrusteesOrKeyEmployee
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person Name | AMY IRVING | PersonName |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1880 CENTURY PARK EAST | AddressLine1 |
| City | LOS ANGELES | City |
| State | CA | State |
| ZIP Code | 90067 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Title | CEO/SECRETARY/CFO | Title |
| Avg Hours Per Wk Devoted To Position | 0 | AvgHoursPerWkDevotedToPosition |
| Compensation | 0 | Compensation |
| Contri To Empl Benefit Plans Etc | 0 | ContriToEmplBenefitPlansEtc |
| Expense Account Other Allowances | 0 | ExpenseAccountOtherAllowances |
Summary Of Direct Charitable Acty SummaryOfDirectCharitableActy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | N/A | Description1 |
Sum Of Program Related Investments SumOfProgramRelatedInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | NONE | Description1 |
Minimum Investment Return MinimumInvestmentReturn
| Field | Value | IRS element (for citing) |
|---|---|---|
| Avg Monthly FMV Of Securities | 0 | AvgMonthlyFMVOfSecurities |
| Avg Monthly Cash Balances | 935 | AvgMonthlyCashBalances |
| FMV All Other Noncharitable Assets | 0 | FMVAllOtherNoncharitableAssets |
| Total FMV Of Unused Assets | 935 | TotalFMVOfUnusedAssets |
| Acquisition Indebtedness | 0 | AcquisitionIndebtedness |
| Adj Total FMV Of Unused Assets | 935 | AdjTotalFMVOfUnusedAssets |
| Cash Deemed Charitable | 14 | CashDeemedCharitable |
| Net Noncharitable Assets | 921 | NetNoncharitableAssets |
| Minimum Investment Return | 46 | MinimumInvestmentReturn |
Distributable DistributableAmount
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | 46 | MinimumInvestmentReturn |
| Tax Based On Investment Income | 0 | TaxBasedOnInvestmentIncome |
| Total Tax | 0 | TotalTax |
| Distributable Amount Before Adj | 46 | DistributableAmountBeforeAdj |
| Distributable Amount Before Ded | 46 | DistributableAmountBeforeDed |
| Distributable Amount As Adjusted | 46 | DistributableAmountAsAdjusted |
Qualifying Distributions QualifyingDistributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | 1756 | ExpensesAndContributions |
| Program Related Investments Total | 0 | ProgramRelatedInvestmentsTotal |
| Amounts Paid Acq Charitable Assets | 0 | AmountsPaidAcqCharitableAssets |
| Amounts Set Aside Suitability Test | 0 | AmountsSetAsideSuitabilityTest |
| Amounts Set Aside Cash Distri Test | 0 | AmountsSetAsideCashDistriTest |
| Qualifying Distributions | 1756 | QualifyingDistributions |
| Adj Qualifying Distributions | 1756 | AdjQualifyingDistributions |
Undistributed Income UndistributedIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable Amount As Adjusted | 46 | DistributableAmountAsAdjusted |
| Undistributed Income Prior Year | 0 | UndistributedIncomePriorYear |
| Prior Year1 | 2010 | PriorYear1 |
| Prior Year2 | 2009 | PriorYear2 |
| Prior Year3 | 2008 | PriorYear3 |
| Total For Prior Years | 0 | TotalForPriorYears |
| Excess Distri Carryover Year5 | 4102 | ExcessDistriCarryoverYear5 |
| Excess Distri Carryover Year4 | 6806 | ExcessDistriCarryoverYear4 |
| Excess Distri Carryover Year3 | 11914 | ExcessDistriCarryoverYear3 |
| Excess Distri Carryover Year2 | 125539 | ExcessDistriCarryoverYear2 |
| Excess Distri Carryover Year1 | 15577 | ExcessDistriCarryoverYear1 |
| Total Excess Distri Carryover | 163938 | TotalExcessDistriCarryover |
| Qualifying Distributions | 1756 | QualifyingDistributions |
| Applied To Year1 | 0 | AppliedToYear1 |
| Applied To Current Year | 46 | AppliedToCurrentYear |
| Remaining Distri From Corpus | 1710 | RemainingDistriFromCorpus |
| Total Corpus | 165648 | TotalCorpus |
| Prior Year Undistributed Income | 0 | PriorYearUndistributedIncome |
| Taxable Amount1 | 0 | TaxableAmount1 |
| Taxable Amount2 | 0 | TaxableAmount2 |
| Undistributed Income CY | 0 | UndistributedIncomeCY |
| Excess Distri Cyov From Year5 | 4102 | ExcessDistriCyovFromYear5 |
| Excess Distri Cyov To Next Year | 161546 | ExcessDistriCyovToNextYear |
| Excess From Year4 | 6806 | ExcessFromYear4 |
| Excess From Year3 | 11914 | ExcessFromYear3 |
| Excess From Year2 | 125539 | ExcessFromYear2 |
| Excess From Year1 | 15577 | ExcessFromYear1 |
| Excess From Current Year | 1710 | ExcessFromCurrentYear |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Private Operating Foundations | PrivateOperatingFoundations |
Supplementary Information SupplementaryInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | AMY IRVING | ContributingManager |
| Shareholder Manager | NA | ShareholderManager |
| Only Contributes To Preselected | X | OnlyContributesToPreselected |
Grant Or Contri Paid During Year GrantOrContriPaidDuringYear (2 entries)
| Address Line1RecipientUSAddress/AddressLine1 | CityRecipientUSAddress/City | StateRecipientUSAddress/State | ZIP CodeRecipientUSAddress/ZIPCode | Recipient RelationshipRecipientRelationship | Recipient Foundation StatusRecipientFoundationStatus | Purpose Of Grant Or ContributionPurposeOfGrantOrContribution | AmountAmount |
|---|---|---|---|---|---|---|---|
| CHILD FUND INTERNATIONAL | |||||||
| PO BOX 26507 | RICHMOND | VA | 232616507 | NONE | 501(C)3 | SUPPORT ETHIOPIAN ORPHANS | $756 |
| AFTER THE STORM FOUNDATION | |||||||
| 75 CHARLES STREET F | NEW YORK | NY | 10014 | NONE | 501(C)3 | SUPPORT ACTIVITY | $1,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Grant Or Contri Paid During Year | 1756 | TotGrantOrContriPaidDuringYear |
Analysis Income Producing Acty AnalysisIncomeProducingActy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fees Contracts From Govt Agencies | FeesContractsFromGovtAgencies | |
| Membership Dues And Assessments | MembershipDuesAndAssessments | |
| Int On Savings And Temp Cash Invst | IntOnSavingsAndTempCashInvst | |
| Dividends And Int From Sec Part VII | DividendsAndIntFromSecPartVII | |
| Net Rental Incm Re Debt Fincd Prop | NetRentalIncmReDebtFincdProp | |
| Net Rntl Incm Re Not Debt Fincd Prop | NetRntlIncmReNotDebtFincdProp | |
| Net Rental Incm Personal Property | NetRentalIncmPersonalProperty | |
| Other Investment Income Part VII | OtherInvestmentIncomePartVII | |
| Gain Sales Assets Oth Than Invntry | GainSalesAssetsOthThanInvntry | |
| Net Income Loss From Special Events | NetIncomeLossFromSpecialEvents | |
| Gross Profit Loss Sales Of Invntry | GrossProfitLossSalesOfInvntry | |
| Subtotals Part XVIA | SubtotalsPartXVIA |
Trnsfr Tr Rln With Noncharitable EO TrnsfrTrRlnWithNoncharitableEO
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Noncharitable EO | false | TrnsfrOfCashToNoncharitableEO |
| Trnsfr Oth Assets Noncharitable EO | false | TrnsfrOthAssetsNoncharitableEO |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssets |
| Purchase Assets Noncharitable EO | false | PurchaseAssetsNoncharitableEO |
| Rental Of Facilities Etc | false | RentalOfFacilitiesEtc |
| Reimbursement Arrangements | false | ReimbursementArrangements |
| Loans Or Loan Guarantees | false | LoansOrLoanGuarantees |
| Performance Of Services Etc | false | PerformanceOfServicesEtc |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtc |
| Relationships Noncharitable E Os | false | RelationshipsNoncharitableEOs |
Depreciation Schedule DepreciationSchedule
Land Etc Schedule2 LandEtcSchedule2
Other Expenses Schedule OtherExpensesSchedule
Other Expenses OtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | ANNUAL FILING FEE | Description |
| Revenue And Expenses Per Books | 10 | RevenueAndExpensesPerBooks |
Other Income Schedule2 OtherIncomeSchedule2
Other Income OtherIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MORGAN STANLEY MANAGEMENT FEES - REFUND | Description |
Substantial Contributors Sch SubstantialContributorsSch
Substantial Contributor SubstantialContributor
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person Name | AMY IRVING | PersonName |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1880 CENTURY PARK EAST 1600 | AddressLine1 |
| City | LOS ANGELES | City |
| State | CA | State |
| ZIP Code | 90067 | ZIPCode |
Taxes Schedule TaxesSchedule
Taxes Taxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | FEDERAL INCOME TAX | Category |
Comments