THE D&L FOUNDATION: Form 990PF, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- THE D&L FOUNDATION (EIN 04-6827787)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-11-12
- IRS object ID
- 201313169349100726
- Schema version
- 2012v2.3
- 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
- Schedule B
- Accounting Fees Schedule
- Compensation Explanation
- Other Expenses Schedule
- Other Liabilities Schedule
- Substantial Contributors Sch
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-11-12T11:12:45-06:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042701070 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SHEPHERD & GOLDSTEIN | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1671 WORCESTER RD STE 303 | AddressLine1 |
| City | FRAMINGHAM | City |
| State | MA | State |
| ZIP Code | 017015400 | 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 | 046827787 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | D&L FOUNDATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | D&LF | NameControl |
| Phone | 6178647634 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 140 BRATTLE STREET | AddressLine1 |
| City | CAMBRIDGE | City |
| State | MA | State |
| ZIP Code | 02138 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | BENJAMIN ZANDER | Name |
| Title | PRESIDENT | Title |
| Phone | 6178647634 | Phone |
| Date Signed | 2013-10-01 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | CURTIS A FELDMAN CPA | Name |
| Phone | 5088752552 | Phone |
| Date Prepared | 2013-11-07 | DatePrepared |
| 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 | 11235 | FMVAssetsEOY |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Received Rev And Expnss | 13000 | ContriReceivedRevAndExpnss |
| Interest On Savings Rev And Expnss | 41 | InterestOnSavingsRevAndExpnss |
| Interest On Savings Net Invst Incm | 41 | InterestOnSavingsNetInvstIncm |
| Interest On Savings Adj Net Incm | 41 | InterestOnSavingsAdjNetIncm |
| Total Revenue And Expenses | 13041 | TotalRevenueAndExpenses |
| Total Net Investment Income | 41 | TotalNetInvestmentIncome |
| Total Adjusted Net Income | 41 | TotalAdjustedNetIncome |
| Accounting Fees Rev And Expnss | 1675 | AccountingFeesRevAndExpnss |
| Other Expenses Rev And Expnss | 36 | OtherExpensesRevAndExpnss |
| Tot Opr Expenses Rev And Expnss | 1711 | TotOprExpensesRevAndExpnss |
| Tot Opr Expenses Net Invst Incm | 0 | TotOprExpensesNetInvstIncm |
| Tot Opr Expenses Dsbrs Chrtbl Prps | 0 | TotOprExpensesDsbrsChrtblPrps |
| Contri Gifts Paid Rev And Expnss | 35002 | ContriGiftsPaidRevAndExpnss |
| Contri Gifts Paid Dsbrs Chrtbl Prps | 35002 | ContriGiftsPaidDsbrsChrtblPrps |
| Total Expenses Rev And Expnss | 36713 | TotalExpensesRevAndExpnss |
| Total Expenses Net Invst Incm | 0 | TotalExpensesNetInvstIncm |
| Total Expenses Dsbrs Chrtbl Prps | 35002 | TotalExpensesDsbrsChrtblPrps |
| Excess Of Revenue Over Expenses | -23672 | ExcessOfRevenueOverExpenses |
| Net Investment Income | 41 | NetInvestmentIncome |
| Adjusted Net Income | 41 | AdjustedNetIncome |
Balance Sheets BalanceSheets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Savings And Temp Cash Invst BOY | 33232 | SavingsAndTempCashInvstBOY |
| Savings And Temp Cash Invst EOY | 11235 | SavingsAndTempCashInvstEOY |
| Savings And Temp Cash Invst EOYFMV | 11235 | SavingsAndTempCashInvstEOYFMV |
| Total Assets BOY | 33232 | TotalAssetsBOY |
| Total Assets EOY | 11235 | TotalAssetsEOY |
| Total Assets EOYFMV | 11235 | TotalAssetsEOYFMV |
| Other Liabilities BOY | 4750 | OtherLiabilitiesBOY |
| Other Liabilities EOY | 6425 | OtherLiabilitiesEOY |
| Total Liabilities BOY | 4750 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 6425 | TotalLiabilitiesEOY |
| Org That Follow SFAS117 | X | OrgThatFollowSFAS117 |
| Unrestricted BOY | 28482 | UnrestrictedBOY |
| Unrestricted EOY | 4810 | UnrestrictedEOY |
| Total Net Assets BOY | 28482 | TotalNetAssetsBOY |
| Total Net Assets EOY | 4810 | TotalNetAssetsEOY |
| Total Liabilities Net Assets BOY | 33232 | TotalLiabilitiesNetAssetsBOY |
| Total Liabilities Net Assets EOY | 11235 | TotalLiabilitiesNetAssetsEOY |
Changes In Net Assets Fund Balances ChangesInNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Net Assets Fund Balances BOY | 28482 | TotalNetAssetsFundBalancesBOY |
| Excess Of Revenue Over Expenses | -23672 | ExcessOfRevenueOverExpenses |
| Subtotal | 4810 | Subtotal |
| Total Net Assets Fund Balances EOY | 4810 | TotalNetAssetsFundBalancesEOY |
Excise Tax Based On Investment Incm ExciseTaxBasedOnInvestmentIncm
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | 1 | InvestmentIncomeExciseTax |
| Subtotal | 1 | Subtotal |
| Tax Based On Investment Income | 1 | TaxBasedOnInvestmentIncome |
| Tax Due | 1 | 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 | true | RequirementsOfSect508e |
| At Least5000 In Assets | true | AtLeast5000InAssets |
| 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 |
| Website Address | NA | WebsiteAddress |
| Books In Care Of Person Name | BENJAMIN ZANDER | BooksInCareOfPersonName |
| Books In Care Of Phone Number | 6178647634 | BooksInCareOfPhoneNumber |
Books In Care Of US Address BooksInCareOfUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 140 BRATTLE STREET | AddressLine1 |
| City | CAMBRIDGE | City |
| State | MA | State |
| ZIP Code | 02138 | 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 |
| 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 |
Ofcr Dir Trustees Key Employee Info OfcrDirTrusteesKeyEmployeeInfo
Ofcr Dir Trustees Or Key Employee OfcrDirTrusteesOrKeyEmployee
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person Name | BENJAMIN ZANDER | PersonName |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 140 BRATTLE STREET | AddressLine1 |
| City | CAMBRIDGE | City |
| State | MA | State |
| ZIP Code | 02138 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Title | PRESIDENT | Title |
| Avg Hours Per Wk Devoted To Position | 5.00 | AvgHoursPerWkDevotedToPosition |
| Compensation | 0 | Compensation |
| Contri To Empl Benefit Plans Etc | 0 | ContriToEmplBenefitPlansEtc |
| Expense Account Other Allowances | 0 | ExpenseAccountOtherAllowances |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Highest Paid Empl NONE | NONE | CompOfHighestPaidEmplNONE |
| Comp Of Hghst Paid Cntrct NONE | NONE | CompOfHghstPaidCntrctNONE |
Summary Of Direct Charitable Acty SummaryOfDirectCharitableActy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | DAVID ST. GEORGE MUSIC EDUCATION FUNDING | Description1 |
| Expenses1 | 25002 | Expenses1 |
| Description2 | THE PEOPLE'S MUSIC (ESUSA DRAFTING CONVENTION) | Description2 |
| Expenses2 | 10000 | Expenses2 |
Sum Of Program Related Investments SumOfProgramRelatedInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | N/A | Description1 |
Minimum Investment Return MinimumInvestmentReturn
| Field | Value | IRS element (for citing) |
|---|---|---|
| Avg Monthly FMV Of Securities | 0 | AvgMonthlyFMVOfSecurities |
| Avg Monthly Cash Balances | 15785 | AvgMonthlyCashBalances |
| FMV All Other Noncharitable Assets | 0 | FMVAllOtherNoncharitableAssets |
| Total FMV Of Unused Assets | 15785 | TotalFMVOfUnusedAssets |
| Adj Total FMV Of Unused Assets | 15785 | AdjTotalFMVOfUnusedAssets |
| Cash Deemed Charitable | 237 | CashDeemedCharitable |
| Net Noncharitable Assets | 15548 | NetNoncharitableAssets |
| Minimum Investment Return | 777 | MinimumInvestmentReturn |
Distributable DistributableAmount
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | 777 | MinimumInvestmentReturn |
| Tax Based On Investment Income | 1 | TaxBasedOnInvestmentIncome |
| Total Tax | 1 | TotalTax |
| Distributable Amount Before Adj | 776 | DistributableAmountBeforeAdj |
| Distributable Amount Before Ded | 776 | DistributableAmountBeforeDed |
| Distributable Amount As Adjusted | 776 | DistributableAmountAsAdjusted |
Qualifying Distributions QualifyingDistributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | 35002 | ExpensesAndContributions |
| Qualifying Distributions | 35002 | QualifyingDistributions |
| Adj Qualifying Distributions | 35002 | AdjQualifyingDistributions |
Undistributed Income UndistributedIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable Amount As Adjusted | 776 | DistributableAmountAsAdjusted |
| Excess Distri Carryover Year5 | 46056 | ExcessDistriCarryoverYear5 |
| Excess Distri Carryover Year4 | 37759 | ExcessDistriCarryoverYear4 |
| Excess Distri Carryover Year3 | 52483 | ExcessDistriCarryoverYear3 |
| Excess Distri Carryover Year2 | 26038 | ExcessDistriCarryoverYear2 |
| Excess Distri Carryover Year1 | 328339 | ExcessDistriCarryoverYear1 |
| Total Excess Distri Carryover | 490675 | TotalExcessDistriCarryover |
| Qualifying Distributions | 35002 | QualifyingDistributions |
| Applied To Current Year | 776 | AppliedToCurrentYear |
| Remaining Distri From Corpus | 34226 | RemainingDistriFromCorpus |
| Total Corpus | 524901 | TotalCorpus |
| Undistributed Income CY | 0 | UndistributedIncomeCY |
| Excess Distri Cyov From Year5 | 46056 | ExcessDistriCyovFromYear5 |
| Excess Distri Cyov To Next Year | 478845 | ExcessDistriCyovToNextYear |
| Excess From Year4 | 37759 | ExcessFromYear4 |
| Excess From Year3 | 52483 | ExcessFromYear3 |
| Excess From Year2 | 26038 | ExcessFromYear2 |
| Excess From Year1 | 328339 | ExcessFromYear1 |
| Excess From Current Year | 34226 | ExcessFromCurrentYear |
Supplementary Information SupplementaryInformation
Appication Submission Info AppicationSubmissionInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Name | BENJAMIN ZANDER | RecipientName |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 140 BRATTLE STREET | AddressLine1 |
| City | CAMBRIDGE | City |
| State | MA | State |
| ZIP Code | 02138 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Phone Number | 6174918515 | RecipientPhoneNumber |
| Recipient Email Address | BZ@BENJAMINZANDER.COM | RecipientEmailAddress |
| Form And Info And Materials | INITITAL REQUEST IN EMAIL OR LETTER FORMAT INCLUDING PURPOSE OF FUNDS AND AMOUNT REQUESTED. FUTHER INVESTIGATION OF CAUSE IF DEEMED APPROPIATE | FormAndInfoAndMaterials |
| Submission Deadlines | NONE | SubmissionDeadlines |
| Restrictions On Awards | NONE | RestrictionsOnAwards |
Grant Or Contri Paid During Year GrantOrContriPaidDuringYear (2 entries)
| Address Line1RecipientUSAddress/AddressLine1 | CityRecipientUSAddress/City | StateRecipientUSAddress/State | ZIP CodeRecipientUSAddress/ZIPCode | Recipient RelationshipRecipientRelationship | Purpose Of Grant Or ContributionPurposeOfGrantOrContribution | AmountAmount |
|---|---|---|---|---|---|---|
| DAVID ST GEORGE | ||||||
| 45 HODGE ROAD | ARLINGTON | MA | 02474 | TEACHER | MUSIC EDUCTIONAL FUNDING | $25,002 |
| THE PEOPLE'S MUSIC | ||||||
| 931 W EASTWOOD AVE | CHICAGO | IL | 60640 | MUSIC SCHOOL | CONVENTION TRAVEL DONATION | $10,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Grant Or Contri Paid During Year | 35002 | TotGrantOrContriPaidDuringYear |
Analysis Income Producing Acty AnalysisIncomeProducingActy
Int On Savings And Temp Cash Invst IntOnSavingsAndTempCashInvst
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion Code | 1 | ExclusionCode |
| Exclusion | $41 | ExclusionAmount |
Subtotals Part XVIA SubtotalsPartXVIA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $41 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Part XVIA | 41 | TotalPartXVIA |
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 |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | X | Organization501c3ExemptPF |
| General Rule | X | GeneralRule |
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | 1 | ContributorNumber |
| Contributor Name Individual | BENJAMIN ZANDER | ContributorNameIndividual |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 140 BRATTLE STREET | AddressLine1 |
| City | CAMBRIDGE | City |
| State | MA | State |
| ZIP Code | 02138 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | 5000 | AggregateContributions |
| Person Contribution Type | X | PersonContributionType |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees AccountingFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ACCOUNTING | Category |
| Amount | $1,675 | Amount |
Compensation Explanation CompensationExplanation
Compensation Compensation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person Name | BENJAMIN ZANDER | PersonName |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses OtherExpenses (2 entries)
| DescriptionDescription | Revenue And Expenses Per BooksRevenueAndExpensesPerBooks |
|---|---|
| EXPENSES | |
| BANK FEES | 36 |
Other Liabilities Schedule OtherLiabilitiesSchedule
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | LOAN FROM OFFICER | Description |
| BOY Book Value | 4750 | BOYBookValue |
| EOY Book Value | 6425 | EOYBookValue |
Substantial Contributors Sch SubstantialContributorsSch
Substantial Contributor SubstantialContributor
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person Name | BENJAMIN ZANDER | PersonName |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 140 BRATTLE STREET | AddressLine1 |
| City | CAMBRIDGE | City |
| State | MA | State |
| ZIP Code | 02138 | ZIPCode |
Comments