ELIAS AND SONJA RAND CHARITABLE FOUNDATION INC: Form 990PF, tax year 2012

View the entire original 990 at ProPublica ↗

Organization
ELIAS AND SONJA RAND CHARITABLE FOUNDATION INC (EIN 13-4074575)
Tax period
2012-01-01 to 2012-12-31
Filed
2013-05-08
IRS object ID
201321289349100442
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 ReturnHeader

FieldValueIRS element (for citing)
Timestamp2013-05-08T14:15:30-05:00Timestamp
Tax Period End Date2012-12-31TaxPeriodEndDate

Preparer Firm PreparerFirm

FieldValueIRS element (for citing)
EIN132560393EIN

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1HOLTZ RUBENSTEIN REMINICK LLPBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line1ONE PENN PLAZA - SUITE 3000AddressLine1
CityNEW YORKCity
StateNYState
ZIP Code10119ZIPCode
FieldValueIRS element (for citing)
Return Type990PFReturnType
Tax Period Begin Date2012-01-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN134074575EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1ELIAS AND SONJA RAND CHARITABLE FOUNDATION INCBusinessNameLine1
FieldValueIRS element (for citing)
Name ControlELIANameControl
Phone2126976900Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line1C/O HRR LLP ONE PENN PLAZA NO 3000AddressLine1
CityNEW YORKCity
StateNYState
ZIP Code10119ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameJERRY GLASSMANName
TitleTREASURERTitle
Phone2126976900Phone
Date Signed2013-05-08DateSigned
Authorize Third Party1AuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameLILY HUIName
PTINP00168048PTIN
Phone2126976900Phone
FieldValueIRS element (for citing)
Tax Year2012TaxYear
Build TS2016-02-24 21:20:13ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Address ChangeXAddressChange
Exempt PFXExemptPF
FMV Assets EOY32703FMVAssetsEOY
Method Of Accounting CashXMethodOfAccountingCash

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Not Required To Attach Schedule BXNotRequiredToAttachScheduleB
Dividends Rev And Expnss1215DividendsRevAndExpnss
Dividends Net Invst Incm1215DividendsNetInvstIncm
Net Gain Sale Assets Rev And Expnss932NetGainSaleAssetsRevAndExpnss
Gross Sales Price8438GrossSalesPrice
Capital Gain Net Incm Net Invst Incm932CapitalGainNetIncmNetInvstIncm
Total Revenue And Expenses2147TotalRevenueAndExpenses
Total Net Investment Income2147TotalNetInvestmentIncome
Comp Ofcr Dir Trst Rev And Expnss0CompOfcrDirTrstRevAndExpnss
Comp Ofcr Dir Trst Net Invst Incm0CompOfcrDirTrstNetInvstIncm
Comp Ofcr Dir Trst Dsbrs Chrtbl Prps0CompOfcrDirTrstDsbrsChrtblPrps
Accounting Fees Rev And Expnss880AccountingFeesRevAndExpnss
Accounting Fees Net Invst Incm0AccountingFeesNetInvstIncm
Accounting Fees Dsbrs Chrtbl Prps880AccountingFeesDsbrsChrtblPrps
Taxes Rev And Expnss10TaxesRevAndExpnss
Taxes Net Invst Incm0TaxesNetInvstIncm
Taxes Dsbrs Chrtbl Prps0TaxesDsbrsChrtblPrps
Other Expenses Rev And Expnss183OtherExpensesRevAndExpnss
Other Expenses Net Invst Incm158OtherExpensesNetInvstIncm
Other Expenses Dsbrs Chrtbl Prps25OtherExpensesDsbrsChrtblPrps
Tot Opr Expenses Rev And Expnss1073TotOprExpensesRevAndExpnss
Tot Opr Expenses Net Invst Incm158TotOprExpensesNetInvstIncm
Tot Opr Expenses Dsbrs Chrtbl Prps905TotOprExpensesDsbrsChrtblPrps
Contri Gifts Paid Rev And Expnss2500ContriGiftsPaidRevAndExpnss
Contri Gifts Paid Dsbrs Chrtbl Prps2500ContriGiftsPaidDsbrsChrtblPrps
Total Expenses Rev And Expnss3573TotalExpensesRevAndExpnss
Total Expenses Net Invst Incm158TotalExpensesNetInvstIncm
Total Expenses Dsbrs Chrtbl Prps3405TotalExpensesDsbrsChrtblPrps
Excess Of Revenue Over Expenses-1426ExcessOfRevenueOverExpenses
Net Investment Income1989NetInvestmentIncome

Balance Sheets BalanceSheets

FieldValueIRS element (for citing)
Cash BOY827CashBOY
Cash EOY5697CashEOY
Cash EOYFMV5697CashEOYFMV
Investments Corp Stock BOY30405InvestmentsCorpStockBOY
Investments Corp Stock EOY24109InvestmentsCorpStockEOY
Investments Corp Stock EOYFMV27006InvestmentsCorpStockEOYFMV
Total Assets BOY31232TotalAssetsBOY
Total Assets EOY29806TotalAssetsEOY
Total Assets EOYFMV32703TotalAssetsEOYFMV
Total Liabilities BOY0TotalLiabilitiesBOY
Total Liabilities EOY0TotalLiabilitiesEOY
Org That Do Not Follow SFAS117XOrgThatDoNotFollowSFAS117
Capital Stock BOY0CapitalStockBOY
Capital Stock EOY0CapitalStockEOY
Paid In Or Capital Surplus BOY0PaidInOrCapitalSurplusBOY
Paid In Or Capital Surplus EOY0PaidInOrCapitalSurplusEOY
Retained Earnings BOY31232RetainedEarningsBOY
Retained Earnings EOY29806RetainedEarningsEOY
Total Net Assets BOY31232TotalNetAssetsBOY
Total Net Assets EOY29806TotalNetAssetsEOY
Total Liabilities Net Assets BOY31232TotalLiabilitiesNetAssetsBOY
Total Liabilities Net Assets EOY29806TotalLiabilitiesNetAssetsEOY

Changes In Net Assets Fund Balances ChangesInNetAssetsFundBalances

FieldValueIRS element (for citing)
Total Net Assets Fund Balances BOY31232TotalNetAssetsFundBalancesBOY
Excess Of Revenue Over Expenses-1426ExcessOfRevenueOverExpenses
Other Increases0OtherIncreases
Subtotal29806Subtotal
Other Decreases0OtherDecreases
Total Net Assets Fund Balances EOY29806TotalNetAssetsFundBalancesEOY

Capital Gains And Losses CapitalGainsAndLosses

Capital Gains And Losses Info CapitalGainsAndLossesInfo (20 entries)

Description Of AssetDescriptionOfAssetHow AcquiredHowAcquiredDate AcquiredDateAcquiredDate SoldDateSoldGross Sales PriceGrossSalesPriceCost Or Other BasisCostOrOtherBasisGain Or LossGainOrLossGains Minus Excess Or LossesGainsMinusExcessOrLosses
89.0000 SHS PIMCO TOTAL RTN FD CL CP2010-06-232012-04-3099999811
.1270 SHS PIMCO TOTAL RTN FD CL CP2012-04-302012-04-301100
11.0470 SHS GOLDMAN SACHS GRO OPP CP2010-06-232012-11-062311943737
91.0000 SHS BLACKROCK GLOBAL ALLOC CP2010-06-232012-11-2316221491131131
1.0000 SHS BLACKROCK GLOBAL ALLOC CP2010-12-212012-11-13181711
.8980 SHS GOLDMAN SACHS GRO OPP CP2011-12-082012-11-06191722
2.000 SHS BLACKROCK GLOBAL ALLOC CP2011-12-202012-11-13363422
.6630 SHS BLACKROCK GLOBAL ALLOC CP2012-07-202012-11-13121111
55.0000 SHS SHS GOLDMAN SACHS GRO OPP CP2010-06-232012-12-201095965130130
67.0000 SHS ALNCBRN DSCVRY VALU FD CP2010-06-232012-12-201089945144144
.3290 SHS ALLIANCEBERNSTEINP2010-06-232012-12-205500
114.0040 SHS NEUBERGER BERMAN INTLP2010-06-232012-12-201094918176176
60.0000 SHS BLACKROCK EQ DIVIDEND CP2010-06-232012-12-201183902281281
0.4200 SHS BLACKROCK EQUITYP2010-06-232012-12-208622
88.0000 SHS SHS PIMCO TOTAL RTN FD CL CP2010-06-232012-12-209979752222
.2760 SHS GOLDMAN SACHS GRO OPP CP2012-12-062012-12-205500
.3630 SHS ALNCBRN DSCVRY VALU FD CP2011-12-282012-12-206511
.5790 SHS NEUBERGER BERMAN INTLP2012-12-172012-12-206511
.4630 SHS BLACKROCK EQ DIVIDEND CP2012-12-132012-12-209900
.2610 HS PIMCO TOTAL RTN FD CL CP2012-12-122012-12-203300
FieldValueIRS element (for citing)
Capital Gain Net Income932CapitalGainNetIncome

Qlfy Und Sect4940e For Reduced Tax QlfyUndSect4940eForReducedTax

FieldValueIRS element (for citing)
Liable For4942 Tax0LiableFor4942Tax
Qualifying Distributions Year12165QualifyingDistributionsYear1
Noncharitable Assets Year133402NoncharitableAssetsYear1
Distribution Ratio Year10.064816DistributionRatioYear1
Qualifying Distributions Year2156QualifyingDistributionsYear2
Noncharitable Assets Year232073NoncharitableAssetsYear2
Distribution Ratio Year20.004864DistributionRatioYear2
Qualifying Distributions Year32740QualifyingDistributionsYear3
Noncharitable Assets Year334090NoncharitableAssetsYear3
Distribution Ratio Year30.080375DistributionRatioYear3
Qualifying Distributions Year42575QualifyingDistributionsYear4
Noncharitable Assets Year436618NoncharitableAssetsYear4
Distribution Ratio Year40.070321DistributionRatioYear4
Qualifying Distributions Year5300QualifyingDistributionsYear5
Noncharitable Assets Year536999NoncharitableAssetsYear5
Distribution Ratio Year50.008108DistributionRatioYear5
Total Distribution Ratio0.228484TotalDistributionRatio
Average Distribution Ratio0.045697AverageDistributionRatio
Net Noncharitable Assets33010NetNoncharitableAssets
Adjusted Noncharitable Assets1508AdjustedNoncharitableAssets
One Percent Net Investment Income20OnePercentNetInvestmentIncome
Adj Nonchrtbl Assets And One1528AdjNonchrtblAssetsAndOnePct
Qualifying Distributions3405QualifyingDistributions

Excise Tax Based On Investment Incm ExciseTaxBasedOnInvestmentIncm

FieldValueIRS element (for citing)
Domestic Org Meeting Sect4940eXDomesticOrgMeetingSect4940e
Investment Income Excise Tax20InvestmentIncomeExciseTax
Tax Under Section5110TaxUnderSection511
Subtotal20Subtotal
Subtitle A Tax0SubtitleATax
Tax Based On Investment Income20TaxBasedOnInvestmentIncome
Total Credits And Payments0TotalCreditsAndPayments
Tax Due20TaxDue

Statements Regarding Activities StatementsRegardingActivities

FieldValueIRS element (for citing)
Legislative Political Activities0LegislativePoliticalActivities
More Than100 Spent0MoreThan100Spent
Form1120 POL Filed0Form1120POLFiled
Sect4955 Tax On Organization0Sect4955TaxOnOrganization
Sect4955 Tax On Managers0Sect4955TaxOnManagers
Reimbursement Of Tax0ReimbursementOfTax
Activities Not Prev Reported0ActivitiesNotPrevReported
Changes To Articles Or Bylaws0ChangesToArticlesOrBylaws
Unrelated Bus Income Over10000UnrelatedBusIncomeOver1000
Termination Etc0TerminationEtc
Requirements Of Sect508e1RequirementsOfSect508e
At Least5000 In Assets1AtLeast5000InAssets
States Filed WithNYStatesFiledWith
Form990 PF Filed With AG1Form990PFFiledWithAG
Private Operating Foundation0PrivateOperatingFoundation
New Substantial Contributors0NewSubstantialContributors
Interest In Controlled Entity0InterestInControlledEntity
Applicable Insurance Contract0ApplicableInsuranceContract
Comply With Public Inspection Rqr1ComplyWithPublicInspectionRqr
Website AddressN/AWebsiteAddress
Books In Care Of Person NameHOLTZ RUBENSTEIN REMINICKBooksInCareOfPersonName
Books In Care Of Phone Number2126976900BooksInCareOfPhoneNumber

Books In Care Of US Address BooksInCareOfUSAddress

FieldValueIRS element (for citing)
Address Line1ONE PENN PLAZA SUITE 3000AddressLine1
CityNEW YORKCity
StateNYState
ZIP Code10119ZIPCode
FieldValueIRS element (for citing)
Foreign Bank0ForeignBank

Statements Regarding Acty4720 StatementsRegardingActy4720

FieldValueIRS element (for citing)
Sale Or Exchange With Dsqfly Person0SaleOrExchangeWithDsqflyPerson
Borrow Or Lend With Dsqfly Person0BorrowOrLendWithDsqflyPerson
Furnished Goods With Dsqfly Person0FurnishedGoodsWithDsqflyPerson
Pay Compensation To Dsqfly Person0PayCompensationToDsqflyPerson
Transfer Assets To Dsqfly Person0TransferAssetsToDsqflyPerson
Payment To Government Offical0PaymentToGovernmentOffical
Uncorrected Prior Acts0UncorrectedPriorActs
Undistributed Income Prior Years0UndistributedIncomePriorYears
Business Holdings0BusinessHoldings
Jeopardy Investments0JeopardyInvestments
Uncorrected Jeopardy Investments0UncorrectedJeopardyInvestments
Influence Legislation0InfluenceLegislation
Influence Election0InfluenceElection
Grants To Individuals0GrantsToIndividuals
Grants To Organizations0GrantsToOrganizations
Noncharitable Purpose0NoncharitablePurpose
Rcv Funds To Pay Prsnl Bnft Contract0RcvFundsToPayPrsnlBnftContract
Pay Premiums Prsnl Bnft Contract0PayPremiumsPrsnlBnftContract
Prohibited Tax Shelter Transactn0ProhibitedTaxShelterTransactn

Ofcr Dir Trustees Key Employee Info OfcrDirTrusteesKeyEmployeeInfo

Ofcr Dir Trustees Or Key Employee OfcrDirTrusteesOrKeyEmployee (3 entries)

Address Line1USAddress/AddressLine1CityUSAddress/CityStateUSAddress/StateZIP CodeUSAddress/ZIPCodeTitleTitleAvg Hours Per Wk Devoted To PositionAvgHoursPerWkDevotedToPositionCompensationCompensationContri To Empl Benefit Plans EtcContriToEmplBenefitPlansEtcExpense Account Other AllowancesExpenseAccountOtherAllowancesAddress Line2USAddress/AddressLine2
RUSSELL MARLOW
2 SOUTH END AVENUENEW YORKNY10280DIRECTOR0.00000
NELSON H WILLICK
551 FIFTH AVENUENEW YORKNY10176DIRECTOR0.00000
JERRY GLASSMAN
C/O HRRLLP ONE PENN PLAZA SUITENEW YORKNY10018TREASURER0.000003000
FieldValueIRS element (for citing)
Comp Of Highest Paid Empl NONENONECompOfHighestPaidEmplNONE
Tot Number Of Oth Empl Paid Over50k0TotNumberOfOthEmplPaidOver50k
Comp Of Hghst Paid Cntrct NONENONECompOfHghstPaidCntrctNONE
Tot Number Of Cntrct Paid Over50k0TotNumberOfCntrctPaidOver50k

Sum Of Program Related Investments SumOfProgramRelatedInvestments

FieldValueIRS element (for citing)
Total0Total

Minimum Investment Return MinimumInvestmentReturn

FieldValueIRS element (for citing)
Avg Monthly FMV Of Securities32745AvgMonthlyFMVOfSecurities
Avg Monthly Cash Balances768AvgMonthlyCashBalances
FMV All Other Noncharitable Assets0FMVAllOtherNoncharitableAssets
Total FMV Of Unused Assets33513TotalFMVOfUnusedAssets
Reduction Claimed0ReductionClaimed
Acquisition Indebtedness0AcquisitionIndebtedness
Adj Total FMV Of Unused Assets33513AdjTotalFMVOfUnusedAssets
Cash Deemed Charitable503CashDeemedCharitable
Net Noncharitable Assets33010NetNoncharitableAssets
Minimum Investment Return1651MinimumInvestmentReturn

Distributable DistributableAmount

FieldValueIRS element (for citing)
Minimum Investment Return1651MinimumInvestmentReturn
Tax Based On Investment Income20TaxBasedOnInvestmentIncome
Total Tax20TotalTax
Distributable Amount Before Adj1631DistributableAmountBeforeAdj
Recoveries Qlfy Distributions0RecoveriesQlfyDistributions
Distributable Amount Before Ded1631DistributableAmountBeforeDed
Deduction Fr Distributable$0DeductionFrDistributableAmount
Distributable Amount As Adjusted1631DistributableAmountAsAdjusted

Qualifying Distributions QualifyingDistributions

FieldValueIRS element (for citing)
Expenses And Contributions3405ExpensesAndContributions
Program Related Investments Total0ProgramRelatedInvestmentsTotal
Qualifying Distributions3405QualifyingDistributions
One Pct Sect4940e Org Net Invst Incm20OnePctSect4940eOrgNetInvstIncm
Adj Qualifying Distributions3385AdjQualifyingDistributions

Undistributed Income UndistributedIncome

FieldValueIRS element (for citing)
Distributable Amount As Adjusted1631DistributableAmountAsAdjusted
Undistributed Income Prior Year322UndistributedIncomePriorYear
Total For Prior Years0TotalForPriorYears
Total Excess Distri Carryover0TotalExcessDistriCarryover
Qualifying Distributions3405QualifyingDistributions
Applied To Year1322AppliedToYear1
Applied To Prior Years0AppliedToPriorYears
Treated As Distri From Corpus0TreatedAsDistriFromCorpus
Applied To Current Year1631AppliedToCurrentYear
Remaining Distri From Corpus1452RemainingDistriFromCorpus
Excess Distri Cyov App CY Corpus0ExcessDistriCyovAppCYCorpus
Excess Distri Cyov Applied CY0ExcessDistriCyovAppliedCY
Total Corpus1452TotalCorpus
Prior Year Undistributed Income0PriorYearUndistributedIncome
Prior Year Deficiency Or Tax0PriorYearDeficiencyOrTax
Taxable Amount10TaxableAmount1
Taxable Amount20TaxableAmount2
Undistributed Income CY0UndistributedIncomeCY
Distri From Corpus170b1 E Or4942g30DistriFromCorpus170b1EOr4942g3
Excess Distri Cyov From Year50ExcessDistriCyovFromYear5
Excess Distri Cyov To Next Year1452ExcessDistriCyovToNextYear
Excess From Current Year1452ExcessFromCurrentYear

Supplementary Information SupplementaryInformation

FieldValueIRS element (for citing)
Only Contributes To PreselectedXOnlyContributesToPreselected

Grant Or Contri Paid During Year GrantOrContriPaidDuringYear (2 entries)

Address Line1RecipientUSAddress/AddressLine1CityRecipientUSAddress/CityStateRecipientUSAddress/StateZIP CodeRecipientUSAddress/ZIPCodeRecipient RelationshipRecipientRelationshipRecipient Foundation StatusRecipientFoundationStatusPurpose Of Grant Or ContributionPurposeOfGrantOrContributionAmountAmount
AMERICAN RED CROSS
520 W 49TH STNEW YORKNY10036NONE501(C)(3)CHARITABLE PURPOSE$2,000
PARTNERS IN HEALTH
888 COMMONWEALTH AVE 3RD FLBOSTONMA02215NONE501(C)(3)CHARITABLE PURPOSE$500
FieldValueIRS element (for citing)
Tot Grant Or Contri Paid During Year2500TotGrantOrContriPaidDuringYear
Tot Grant Or Contri Approved Future0TotGrantOrContriApprovedFuture

Analysis Income Producing Acty AnalysisIncomeProducingActy

Int On Savings And Temp Cash Invst IntOnSavingsAndTempCashInvst

FieldValueIRS element (for citing)
Exclusion Code14ExclusionCode

Dividends And Int From Sec Part VII DividendsAndIntFromSecPartVII

FieldValueIRS element (for citing)
Exclusion Code14ExclusionCode
Exclusion$1,215ExclusionAmount

Gain Sales Assets Oth Than Invntry GainSalesAssetsOthThanInvntry

FieldValueIRS element (for citing)
Exclusion Code18ExclusionCode
Exclusion$932ExclusionAmount

Subtotals Part XVIA SubtotalsPartXVIA

FieldValueIRS element (for citing)
Unrelated Business Income$0UnrelatedBusinessIncomeAmount
Exclusion$2,147ExclusionAmount
Related Or Exempt Function Income0RelatedOrExemptFunctionIncome
FieldValueIRS element (for citing)
Total Part XVIA2147TotalPartXVIA

Trnsfr Tr Rln With Noncharitable EO TrnsfrTrRlnWithNoncharitableEO

FieldValueIRS element (for citing)
Trnsfr Of Cash To Noncharitable EO0TrnsfrOfCashToNoncharitableEO
Trnsfr Oth Assets Noncharitable EO0TrnsfrOthAssetsNoncharitableEO
Sales Or Exchanges Of Assets0SalesOrExchangesOfAssets
Purchase Assets Noncharitable EO0PurchaseAssetsNoncharitableEO
Rental Of Facilities Etc0RentalOfFacilitiesEtc
Reimbursement Arrangements0ReimbursementArrangements
Loans Or Loan Guarantees0LoansOrLoanGuarantees
Performance Of Services Etc0PerformanceOfServicesEtc
Sharing Of Facilities Etc0SharingOfFacilitiesEtc
Relationships Noncharitable E Os0RelationshipsNoncharitableEOs

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees AccountingFees

FieldValueIRS element (for citing)
CategoryHOLTZ RUBENSTEIN REMINICKCategory
Amount$880Amount
Net Investment Income0NetInvestmentIncome
Disbursements Charitable Prps880DisbursementsCharitablePrps

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corp Stock InvestmentsCorpStock (6 entries)

Name Of StockNameOfStockEOY Book ValueEOYBookValueEOYFMVEOYFMV
133.5520 SHS GOLDMAN SACHS GROWTH OPPORTUNITY FUNC C23842642
170.2330 SHS ALLIANCE BERNSTEIN SMALL/MID CAP VALUE CL C24292736
451.9960 SHS NEUBUERGER BERMAN INTL LARGE CAP FD CL C36454325
372.5800 SHS BLACKROCK EQUITY DIVIDEND FD C56457250
BLACKROCK GLOBAL ALLOCATION FD INC C00
894.3630 SHS PIMCO TOTAL RETURN FD CL C1000610053

Other Expenses Schedule OtherExpensesSchedule

Other Expenses OtherExpenses (2 entries)

DescriptionDescriptionRevenue And Expenses Per BooksRevenueAndExpensesPerBooksNet Investment IncomeNetInvestmentIncomeDisbursements Charitable PrpsDisbursementsCharitablePrps
NYS DEPT OF LAW25025
MERRIL LYNCH FEES1581580

Taxes Schedule TaxesSchedule

Taxes Taxes

FieldValueIRS element (for citing)
CategoryUS TREASURYCategory
Amount$10Amount
Net Investment Income0NetInvestmentIncome
Disbursements Charitable Prps0DisbursementsCharitablePrps

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