MICHAEL AND MARCIA KAUFMAN FOUNDATION INC: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
MICHAEL AND MARCIA KAUFMAN FOUNDATION INC (EIN 82-3765330)
Tax period
2024-01-01 to 2024-12-31
Filed
2026-02-17
IRS object ID
202600489349100505
Schema version
2024v5.2
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)
Return2026-02-17T02:54:52-08:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN113640383PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SUPERIOR CONSULTING SERVICESBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1216 GRANT STAddressLine1Txt
CityMASSAPEQUA PARKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11762ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN823765330EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Michael and Marcia KaufmanBusinessNameLine1Txt
Business Name Line2Foundation IncBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlMICHBusinessNameControlTxt
Phone6462593884PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1c/o Podolsky 17100 NE 12th AvenueAddressLine1Txt
CityNorth Miami BeachCityNm
State AbbreviationFLStateAbbreviationCd
ZIP33162ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMichael KaufmanPersonNm
Person TitlePresidentPersonTitleTxt
Signature2026-02-17SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonAron Epstein CPAPreparerPersonNm
PTINP01072109PTIN
Phone6462593884PhoneNum
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$0FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$210,450ContriRcvdRevAndExpnssAmt
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Dividends Rev And Expnss$2,500DividendsRevAndExpnssAmt
Dividends Net Invst Incm$2,500DividendsNetInvstIncmAmt
Dividends Adj Net Incm$2,500DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss$26,182NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$128,509GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$26,182CapGainNetIncmNetInvstIncmAmt
Net ST Capital Gain Adj Net Incm$4,181NetSTCapitalGainAdjNetIncmAmt
Total Rev And Expnss$239,132TotalRevAndExpnssAmt
Total Net Invst Incm$28,682TotalNetInvstIncmAmt
Total Adj Net Incm$6,681TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$900AccountingFeesRevAndExpnssAmt
Occupancy Rev And Expnss$3,350OccupancyRevAndExpnssAmt
Printing And Pub Rev And Expnss$17,430PrintingAndPubRevAndExpnssAmt
Other Expenses Rev And Expnss$37,770OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$59,450TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$230,350ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$230,350ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$289,800TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$230,350TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$50,668ExcessRevenueOverExpensesAmt
Net Investment Income$28,682NetInvestmentIncomeAmt
Adjusted Net Income$6,681AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Corporate Stock BOY$126,542CorporateStockBOYAmt
Corporate Stock EOY$222,374CorporateStockEOYAmt
Total Assets BOY$126,542TotalAssetsBOYAmt
Total Assets EOY$222,374TotalAssetsEOYAmt
Total Assets EOYFMV$0TotalAssetsEOYFMVAmt
Loans From Officers EOY$146,500LoansFromOfficersEOYAmt
Total Liabilities EOY$146,500TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$126,542NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$75,874NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$126,542TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$75,874TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$126,542TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$222,374TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$126,542TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$50,668ExcessRevenueOverExpensesAmt
Subtotal$75,874SubtotalAmt
Tot Net Ast Or Fund Balances EOY$75,874TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (2 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdAcquiredAcquiredDtSoldSoldDtGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
Vanguard Covered STP2024-01-012024-01-01$20,344$16,163$4,181$4,181
Vaguard Covered LTP2020-01-012024-01-01$108,165$86,164$22,001$22,001
FieldValueIRS element (for citing)
Capital Gain Net Income$26,182CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss$4,181NetShortTermCapitalGainLossAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$399InvestmentIncomeExciseTaxAmt
Subtotal$399SubtotalAmt
Tax Based On Investment Income$399TaxBasedOnInvestmentIncomeAmt
Tax Due$399TaxDueAmt
Applied To ES Tax$0AppliedToESTaxAmt

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
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedfalseSection508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateFLOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
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 Line1Michael KaufmanBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone5162140537PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line116750 NE 4th PlaceAddressLine1Txt
CityNorth Miami BeachCityNm
State AbbreviationFLStateAbbreviationCd
ZIP33162ZIPCd
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
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (5 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
Michael Kaufman
1121 South Military trailDeerfield BeachFL33442President5.00$0
Sasson Kaufman
1121 South Military TrailDeerfiled BeachFL33442Vice President1.00$0
Simcha Kaufman
1121 South Military TrailDeerfiled BeachFL33442Treasurer1.00$0
Aharon Kaufman
1121 South Military TrailDeerfield BeachFL33442Secretary1.00$0
Joseph Kaufman
1121 South military TrailDeerfield BeachFL33442Vice President1.00$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)
Description1Foundation provided charitable contributions to indigent individuals and to charitable and educational organizationsDescription1Txt
Expenses1$0Expenses1Amt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$0AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$0TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$0AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$0CashDeemedCharitableAmt
Net Vl Noncharitable Assets$0NetVlNoncharitableAssetsAmt
Minimum Investment Return$0MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Tax Based On Investment Income$399TaxBasedOnInvestmentIncomeAmt
Total Tax$399TotalTaxAmt
Distributable Before Adj$399DistributableBeforeAdjAmt
Distributable Before Ded$399DistributableBeforeDedAmt
Distributable As Adjusted$0DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$230,350ExpensesAndContributionsAmt
Qualifying Distributions$230,350QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$0DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$25,166ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$34,995ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$12,820ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr1$116,945ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$189,926TotalExcessDistributionCyovAmt
Qualifying Distributions$230,350QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Remaining Distri From Corpus$230,350RemainingDistriFromCorpusAmt
Total Corpus$420,276TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$25,166ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$395,110ExcessDistriCyovToNextYrAmt
Excess From Year4$34,995ExcessFromYear4Amt
Excess From Year3$12,820ExcessFromYear3Amt
Excess From Year1$116,945ExcessFromYear1Amt
Excess From Current Year$230,350ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerMichael KaufmanContributingManagerNm

Application Submission Info ApplicationSubmissionInfoGrp

FieldValueIRS element (for citing)
Recipient PersonMichael KaufmanRecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line11121 South Military TrailAddressLine1Txt
CityDeerfield BeachCityNm
State AbbreviationFLStateAbbreviationCd
ZIP33442ZIPCd
FieldValueIRS element (for citing)
Recipient Phone5162140537RecipientPhoneNum
Form And Info And Materialsrequests should be made in writing and submitted to the Foundation addressFormAndInfoAndMaterialsTxt
Submission DeadlinesNo deadlineSubmissionDeadlinesTxt
Restrictions On AwardsGrants are made to organizations and individuals located in IsraelRestrictionsOnAwardsTxt

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (12 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmtAddress Line1RecipientForeignAddress/AddressLine1TxtCityRecipientForeignAddress/CityNmCountryRecipientForeignAddress/CountryCdForeign PostalRecipientForeignAddress/ForeignPostalCd
Institute for Dayanim
2048 E 17th StreetBrooklynNY11229NonePCHalacha education$1,100
Tzehechenov
Educational Institution$200JerusalemJerusalemIS90000
Afopey
NoneCharitable Assistance$300JerusalemJerusalemIS90000
Beis Medrash of Medina Road
NoneCharitable Assistance$300JerusalemJerusalemIS90000
Boys Town Jerusalem
NoneCharitable Assistance$5,050JerusalemJerusalemIS90000
Meorot Yerushalayim
NoneCharitable Assistance$35,000JerusalemJerusalemIS
Nefesh Inspired
Educational$26,500JerusalemJerusalemIS90000
Torah Umesorah
620 Foster AvenueBrooklynNY11230NoneEducational$12,500
Tzidkat Ramot
None1Charitable Assistance$1,400JerusalemJerusalemIS
Yagdil Torah
NoneEducation$1,200JerusalemJerusalemIS90000
YHS
NonrCharitable Assistance$300JerusalemJerusalemIS9000
Jewish Center for Science
3821 N51st AvenueHollywoodFL33021Charitable$146,500
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$230,350TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$2,500ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$26,182RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$2,500ExclusionAmt
Related Or Exempt Function Incm$26,182RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$28,682TotalIncomeProducingActyAmt

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$900Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

FieldValueIRS element (for citing)
StockInvestments - VanguardStockNm
EOY Book Value$222,374EOYBookValueAmt

Loans From Officers Schedule LoansFromOfficersSchedule

Loans From Officer LoansFromOfficerGrp

FieldValueIRS element (for citing)
Lender PersonMichael KaufmanLenderPersonNm
TitleOfficerTitleTxt
Balance Due$146,500BalanceDueAmt
Repayment TermsDue in 2025RepaymentTermsTxt
Loan PurposeBridge LoanLoanPurposeTxt
Lender ConsiderationNoneLenderConsiderationDesc

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (7 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt
Advertising and Promotion$15,020
Computer Expenses$300
Managment and General$12,500
Miscellaneous$3,000
Postage$700
Storage$4,250
Telphone and Internet Expenses$2,000

Comments

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