EL PUENTE CHARITABLE FOUNDATION: Form 990PF, tax year 2012

View the entire original 990 at ProPublica ↗

Organization
EL PUENTE CHARITABLE FOUNDATION (EIN 77-0557020)
Tax period
2012-01-01 to 2012-12-31
Filed
2013-05-15
IRS object ID
201331359349101423
Schema version
2012v2.0
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)
Timestamp2013-05-15T10:16:41-07:00Timestamp
Tax Period End Date2012-12-31TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

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

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line11541 The AlamedaAddressLine1
CitySan JoseCity
StateCAState
ZIP Code951263435ZIPCode
FieldValueIRS element (for citing)
Return Type990PFReturnType
Tax Period Begin Date2012-01-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN770557020EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1El Puente Charitable FoundationBusinessNameLine1
FieldValueIRS element (for citing)
Name ControlELPUNameControl
Phone4085694898Phone

US Address USAddress

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

Officer Officer

FieldValueIRS element (for citing)
NameRussell FeirsteinName
TitleSecretaryTitle
Date Signed2013-05-15DateSigned
Authorize Third PartytrueAuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameDavid R Koehler CPAName
PTINP00027310PTIN
Phone4082867400Phone
Self EmployedXSelfEmployed
FieldValueIRS element (for citing)
Tax Year2012TaxYear
Build TS2016-02-25 16:41:14ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Exempt PFXExemptPF
FMV Assets EOY305492FMVAssetsEOY
Method Of Accounting CashXMethodOfAccountingCash

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Not Required To Attach Schedule BXNotRequiredToAttachScheduleB
Interest On Savings Rev And Expnss872InterestOnSavingsRevAndExpnss
Interest On Savings Net Invst Incm872InterestOnSavingsNetInvstIncm
Interest On Savings Adj Net Incm872InterestOnSavingsAdjNetIncm
Dividends Rev And Expnss9310DividendsRevAndExpnss
Dividends Net Invst Incm9310DividendsNetInvstIncm
Dividends Adj Net Incm9310DividendsAdjNetIncm
Net Gain Sale Assets Rev And Expnss-138731NetGainSaleAssetsRevAndExpnss
Gross Sales Price314767GrossSalesPrice
Total Revenue And Expenses-128549TotalRevenueAndExpenses
Total Net Investment Income10182TotalNetInvestmentIncome
Total Adjusted Net Income10182TotalAdjustedNetIncome
Accounting Fees Rev And Expnss2750AccountingFeesRevAndExpnss
Accounting Fees Dsbrs Chrtbl Prps2750AccountingFeesDsbrsChrtblPrps
Other Prof Fees Rev And Expnss4291OtherProfFeesRevAndExpnss
Other Prof Fees Net Invst Incm4291OtherProfFeesNetInvstIncm
Taxes Rev And Expnss326TaxesRevAndExpnss
Taxes Net Invst Incm326TaxesNetInvstIncm
Other Expenses Rev And Expnss2521OtherExpensesRevAndExpnss
Other Expenses Dsbrs Chrtbl Prps2521OtherExpensesDsbrsChrtblPrps
Tot Opr Expenses Rev And Expnss9888TotOprExpensesRevAndExpnss
Tot Opr Expenses Net Invst Incm4617TotOprExpensesNetInvstIncm
Tot Opr Expenses Dsbrs Chrtbl Prps5271TotOprExpensesDsbrsChrtblPrps
Contri Gifts Paid Rev And Expnss3491ContriGiftsPaidRevAndExpnss
Contri Gifts Paid Dsbrs Chrtbl Prps3491ContriGiftsPaidDsbrsChrtblPrps
Total Expenses Rev And Expnss13379TotalExpensesRevAndExpnss
Total Expenses Net Invst Incm4617TotalExpensesNetInvstIncm
Total Expenses Dsbrs Chrtbl Prps8762TotalExpensesDsbrsChrtblPrps
Excess Of Revenue Over Expenses-141928ExcessOfRevenueOverExpenses
Net Investment Income5565NetInvestmentIncome
Adjusted Net Income10182AdjustedNetIncome

Balance Sheets BalanceSheets

FieldValueIRS element (for citing)
Savings And Temp Cash Invst BOY1270SavingsAndTempCashInvstBOY
Savings And Temp Cash Invst EOY13689SavingsAndTempCashInvstEOY
Savings And Temp Cash Invst EOYFMV13689SavingsAndTempCashInvstEOYFMV
Investments Corp Stock BOY314352InvestmentsCorpStockBOY
Investments Corp Stock EOY254457InvestmentsCorpStockEOY
Investments Corp Stock EOYFMV251803InvestmentsCorpStockEOYFMV
Investments Other BOY134452InvestmentsOtherBOY
Investments Other EOY40000InvestmentsOtherEOY
Investments Other EOYFMV40000InvestmentsOtherEOYFMV
Total Assets BOY450074TotalAssetsBOY
Total Assets EOY308146TotalAssetsEOY
Total Assets EOYFMV305492TotalAssetsEOYFMV
Total Liabilities EOY0TotalLiabilitiesEOY
Org That Do Not Follow SFAS117XOrgThatDoNotFollowSFAS117
Retained Earnings BOY450074RetainedEarningsBOY
Retained Earnings EOY308146RetainedEarningsEOY
Total Net Assets BOY450074TotalNetAssetsBOY
Total Net Assets EOY308146TotalNetAssetsEOY
Total Liabilities Net Assets BOY450074TotalLiabilitiesNetAssetsBOY
Total Liabilities Net Assets EOY308146TotalLiabilitiesNetAssetsEOY

Changes In Net Assets Fund Balances ChangesInNetAssetsFundBalances

FieldValueIRS element (for citing)
Total Net Assets Fund Balances BOY450074TotalNetAssetsFundBalancesBOY
Excess Of Revenue Over Expenses-141928ExcessOfRevenueOverExpenses
Subtotal308146Subtotal
Total Net Assets Fund Balances EOY308146TotalNetAssetsFundBalancesEOY

Capital Gains And Losses CapitalGainsAndLosses

FieldValueIRS element (for citing)
Capital Gain Net Income-138731CapitalGainNetIncome
Net Short Term Capital Gain Or Loss-11096NetShortTermCapitalGainOrLoss

Qlfy Und Sect4940e For Reduced Tax QlfyUndSect4940eForReducedTax

FieldValueIRS element (for citing)
Liable For4942 TaxfalseLiableFor4942Tax
Qualifying Distributions Year111434QualifyingDistributionsYear1
Noncharitable Assets Year1373516NoncharitableAssetsYear1
Distribution Ratio Year10.03061DistributionRatioYear1
Qualifying Distributions Year214688QualifyingDistributionsYear2
Noncharitable Assets Year2337720NoncharitableAssetsYear2
Distribution Ratio Year20.04349DistributionRatioYear2
Qualifying Distributions Year313001QualifyingDistributionsYear3
Noncharitable Assets Year3424988NoncharitableAssetsYear3
Distribution Ratio Year30.03059DistributionRatioYear3
Qualifying Distributions Year424098QualifyingDistributionsYear4
Noncharitable Assets Year4574047NoncharitableAssetsYear4
Distribution Ratio Year40.04198DistributionRatioYear4
Qualifying Distributions Year513436QualifyingDistributionsYear5
Noncharitable Assets Year5683402NoncharitableAssetsYear5
Distribution Ratio Year50.01966DistributionRatioYear5
Total Distribution Ratio0.16633TotalDistributionRatio
Average Distribution Ratio0.03327AverageDistributionRatio
Net Noncharitable Assets296405NetNoncharitableAssets
Adjusted Noncharitable Assets9861AdjustedNoncharitableAssets
One Percent Net Investment Income56OnePercentNetInvestmentIncome
Adj Nonchrtbl Assets And One9917AdjNonchrtblAssetsAndOnePct
Qualifying Distributions8762QualifyingDistributions

Excise Tax Based On Investment Incm ExciseTaxBasedOnInvestmentIncm

FieldValueIRS element (for citing)
Investment Income Excise Tax111InvestmentIncomeExciseTax
Subtotal111Subtotal
Tax Based On Investment Income111TaxBasedOnInvestmentIncome
Est Tax Payments And Overpayment187EstTaxPaymentsAndOverpayment
Total Credits And Payments187TotalCreditsAndPayments
Overpayment76Overpayment
Amount Credited To Next Year76AmountCreditedToNextYear

Statements Regarding Activities StatementsRegardingActivities

FieldValueIRS element (for citing)
Legislative Political ActivitiesfalseLegislativePoliticalActivities
More Than100 SpentfalseMoreThan100Spent
Form1120 POL FiledfalseForm1120POLFiled
Activities Not Prev ReportedfalseActivitiesNotPrevReported
Changes To Articles Or BylawsfalseChangesToArticlesOrBylaws
Unrelated Bus Income Over1000falseUnrelatedBusIncomeOver1000
Form990 T FiledfalseForm990TFiled
Termination EtcfalseTerminationEtc
Requirements Of Sect508efalseRequirementsOfSect508e
At Least5000 In AssetstrueAtLeast5000InAssets
States Filed WithCAStatesFiledWith
Form990 PF Filed With AGtrueForm990PFFiledWithAG
Private Operating FoundationtruePrivateOperatingFoundation
New Substantial ContributorsfalseNewSubstantialContributors
Interest In Controlled EntityfalseInterestInControlledEntity
Applicable Insurance ContractfalseApplicableInsuranceContract
Comply With Public Inspection RqrtrueComplyWithPublicInspectionRqr
Website Addresswww.elpuentefoundation.orgWebsiteAddress

Books In Care Of Business Name BooksInCareOfBusinessName

FieldValueIRS element (for citing)
Business Name Line1David R KoehlerBusinessNameLine1
FieldValueIRS element (for citing)
Books In Care Of Phone Number4082867400BooksInCareOfPhoneNumber

Books In Care Of US Address BooksInCareOfUSAddress

FieldValueIRS element (for citing)
Address Line11541 The AlamedaAddressLine1
CitySan JoseCity
StateCAState
ZIP Code95126ZIPCode
FieldValueIRS element (for citing)
Foreign BankfalseForeignBank

Statements Regarding Acty4720 StatementsRegardingActy4720

FieldValueIRS element (for citing)
Sale Or Exchange With Dsqfly PersonfalseSaleOrExchangeWithDsqflyPerson
Borrow Or Lend With Dsqfly PersonfalseBorrowOrLendWithDsqflyPerson
Furnished Goods With Dsqfly PersonfalseFurnishedGoodsWithDsqflyPerson
Pay Compensation To Dsqfly PersonfalsePayCompensationToDsqflyPerson
Transfer Assets To Dsqfly PersonfalseTransferAssetsToDsqflyPerson
Payment To Government OfficalfalsePaymentToGovernmentOffical
Acts Fail To Qualify As ExceptionsfalseActsFailToQualifyAsExceptions
Uncorrected Prior ActsfalseUncorrectedPriorActs
Undistributed Income Prior YearsfalseUndistributedIncomePriorYears
Undistr Income4942a2 Not AppliedfalseUndistrIncome4942a2NotApplied
Business HoldingsfalseBusinessHoldings
Excess Business HoldingsfalseExcessBusinessHoldings
Jeopardy InvestmentsfalseJeopardyInvestments
Uncorrected Jeopardy InvestmentsfalseUncorrectedJeopardyInvestments
Influence LegislationfalseInfluenceLegislation
Influence ElectionfalseInfluenceElection
Grants To IndividualsfalseGrantsToIndividuals
Grants To OrganizationsfalseGrantsToOrganizations
Noncharitable PurposefalseNoncharitablePurpose
Tr Fail To Qualify As ExceptionsfalseTrFailToQualifyAsExceptions
Maint Expend ResponsibilityfalseMaintExpendResponsibility
Rcv Funds To Pay Prsnl Bnft ContractfalseRcvFundsToPayPrsnlBnftContract
Pay Premiums Prsnl Bnft ContractfalsePayPremiumsPrsnlBnftContract
Prohibited Tax Shelter TransactnfalseProhibitedTaxShelterTransactn
Proceeds Or Net IncomefalseProceedsOrNetIncome

Ofcr Dir Trustees Key Employee Info OfcrDirTrusteesKeyEmployeeInfo

Ofcr Dir Trustees Or Key Employee OfcrDirTrusteesOrKeyEmployee (2 entries)

Address Line1USAddress/AddressLine1CityUSAddress/CityStateUSAddress/StateZIP CodeUSAddress/ZIPCodeTitleTitleAvg Hours Per Wk Devoted To PositionAvgHoursPerWkDevotedToPositionCompensationCompensation
Russell S Feirstein
4730 Doyle RoadSan JoseCA95129Treasurer, Sec.2.000
Russell S Feirstein
4730 Doyle RoadSan JoseCA95129Director2.000
FieldValueIRS element (for citing)
Comp Of Highest Paid Empl NONENONECompOfHighestPaidEmplNONE
Comp Of Hghst Paid Cntrct NONENONECompOfHghstPaidCntrctNONE

Summary Of Direct Charitable Acty SummaryOfDirectCharitableActy

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.Description1
Expenses10Expenses1

Minimum Investment Return MinimumInvestmentReturn

FieldValueIRS element (for citing)
Avg Monthly FMV Of Securities285360AvgMonthlyFMVOfSecurities
Avg Monthly Cash Balances15559AvgMonthlyCashBalances
FMV All Other Noncharitable Assets0FMVAllOtherNoncharitableAssets
Total FMV Of Unused Assets300919TotalFMVOfUnusedAssets
Reduction Claimed0ReductionClaimed
Adj Total FMV Of Unused Assets300919AdjTotalFMVOfUnusedAssets
Cash Deemed Charitable4514CashDeemedCharitable
Net Noncharitable Assets296405NetNoncharitableAssets
Minimum Investment Return14820MinimumInvestmentReturn

Distributable DistributableAmount

FieldValueIRS element (for citing)
Sect4942j3j5 Fndtn And Frgn OrgXSect4942j3j5FndtnAndFrgnOrg

Qualifying Distributions QualifyingDistributions

FieldValueIRS element (for citing)
Expenses And Contributions8762ExpensesAndContributions
Qualifying Distributions8762QualifyingDistributions
Adj Qualifying Distributions8762AdjQualifyingDistributions

Private Operating Foundations PrivateOperatingFoundations

FieldValueIRS element (for citing)
Date Of Ruling2002-04-25DateOfRuling
Section4942j3XSection4942j3

Lessor Adj Net Incm Min Invst Return LessorAdjNetIncmMinInvstReturn

FieldValueIRS element (for citing)
Current Year10182CurrentYear
Year17978Year1
Year27018Year2
Year33942Year3
Total29120Total

Percent85 Of Lessor Percent85OfLessor

FieldValueIRS element (for citing)
Current Year8655CurrentYear
Year16781Year1
Year25965Year2
Year33351Year3
Total24752Total

Qualifying Distributions QualifyingDistributions

FieldValueIRS element (for citing)
Current Year8762CurrentYear
Year111434Year1
Year214688Year2
Year313001Year3
Total47885Total

Qlfy Distri Made Directly QlfyDistriMadeDirectly

FieldValueIRS element (for citing)
Current Year8762CurrentYear
Year111434Year1
Year214688Year2
Year313001Year3
Total47885Total

Two Thirds Min Invst Return TwoThirdsMinInvstReturn

FieldValueIRS element (for citing)
Current Year9880CurrentYear
Year112450Year1
Year211257Year2
Year314166Year3
Total47753Total

Supplementary Information SupplementaryInformation

FieldValueIRS element (for citing)
Contributing ManagerRussell S FeirsteinContributingManager
Only Contributes To PreselectedXOnlyContributesToPreselected

Grant Or Contri Paid During Year GrantOrContriPaidDuringYear (3 entries)

Address Line1RecipientUSAddress/AddressLine1CityRecipientUSAddress/CityStateRecipientUSAddress/StateZIP CodeRecipientUSAddress/ZIPCodeRecipient RelationshipRecipientRelationshipRecipient Foundation StatusRecipientFoundationStatusPurpose Of Grant Or ContributionPurposeOfGrantOrContributionAmountAmount
Carlos Orozco
955 W 19th StCosta MesaCA92627NoneN/ARental Assistance$1,500
John Toxey
3704 McWhinney StMunhalPA15120NoneN/ARental Assistance$1,500
Kristan McArthur
17 Poplar Springs CtDallasGA30157NoneN/AUtilities payment Assistance$491
FieldValueIRS element (for citing)
Tot Grant Or Contri Paid During Year3491TotGrantOrContriPaidDuringYear

Analysis Income Producing Acty AnalysisIncomeProducingActy

Int On Savings And Temp Cash Invst IntOnSavingsAndTempCashInvst

FieldValueIRS element (for citing)
Exclusion Code14ExclusionCode
Exclusion$872ExclusionAmount

Dividends And Int From Sec Part VII DividendsAndIntFromSecPartVII

FieldValueIRS element (for citing)
Exclusion Code14ExclusionCode
Exclusion$9,310ExclusionAmount

Gain Sales Assets Oth Than Invntry GainSalesAssetsOthThanInvntry

FieldValueIRS element (for citing)
Related Or Exempt Function Income-138731RelatedOrExemptFunctionIncome

Subtotals Part XVIA SubtotalsPartXVIA

FieldValueIRS element (for citing)
Exclusion$10,182ExclusionAmount
Related Or Exempt Function Income-138731RelatedOrExemptFunctionIncome
FieldValueIRS element (for citing)
Total Part XVIA-128549TotalPartXVIA

Trnsfr Tr Rln With Noncharitable EO TrnsfrTrRlnWithNoncharitableEO

FieldValueIRS element (for citing)
Trnsfr Of Cash To Noncharitable EOfalseTrnsfrOfCashToNoncharitableEO
Trnsfr Oth Assets Noncharitable EOfalseTrnsfrOthAssetsNoncharitableEO
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssets
Purchase Assets Noncharitable EOfalsePurchaseAssetsNoncharitableEO
Rental Of Facilities EtcfalseRentalOfFacilitiesEtc
Reimbursement ArrangementsfalseReimbursementArrangements
Loans Or Loan GuaranteesfalseLoansOrLoanGuarantees
Performance Of Services EtcfalsePerformanceOfServicesEtc
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtc
Relationships Noncharitable E OsfalseRelationshipsNoncharitableEOs

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees AccountingFees

FieldValueIRS element (for citing)
CategoryAccounting Services and Return Prep.Category
Amount$2,750Amount
Net Investment Income0NetInvestmentIncome
Adjusted Net Income0AdjustedNetIncome
Disbursements Charitable Prps2750DisbursementsCharitablePrps

Other Expenses Schedule OtherExpensesSchedule

Other Expenses OtherExpenses (3 entries)

DescriptionDescriptionRevenue And Expenses Per BooksRevenueAndExpensesPerBooksDisbursements Charitable PrpsDisbursementsCharitablePrps
State fee1010
Office Supplies119119
Employee Welfare23922392

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees OtherProfessionalFees

FieldValueIRS element (for citing)
CategoryInvestment FeesCategory
Amount$4,291Amount
Net Investment Income4291NetInvestmentIncome
Adjusted Net Income0AdjustedNetIncome
Disbursements Charitable Prps0DisbursementsCharitablePrps

Taxes Schedule TaxesSchedule

Taxes Taxes

FieldValueIRS element (for citing)
CategoryForeign Taxes Paid on DividendsCategory
Amount$326Amount
Net Investment Income326NetInvestmentIncome

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