WAYNE EISENBAUM CHARITABLE FOUNDATION: Form 990PF, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: WAYNE EISENBAUM CHARITABLE FOUNDATION (EIN 20-6973232)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-08-06
IRS object ID: 201332189349100708
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
Form 990-PF
Schedule B
Accounting Fees Schedule
Investments Other Schedule2
Other Expenses Schedule
Substantial Contributors Sch

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-08-06T10:36:26-07:00	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	Shein Cohen Palmer & CoLLC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	20 Tower Lane	AddressLine1
City	Avon	City
State	CT	State
ZIP Code	06001	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	206973232	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	IRMAR FOUNDATION	BusinessNameLine1
Business Name Line2	CO WAYNE EISENBAUM	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	IRMA	NameControl
Phone	8605610121	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	45 CROMWELL PLACE	AddressLine1
City	OLD SAYBROOK	City
State	CT	State
ZIP Code	06475	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	WAYNE EISENBAUM	Name
Title	Chairman	Title
Date Signed	2013-08-06	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	Jerry Cohen CPA	Name
PTIN	P00123302	PTIN
Phone	8606771000	Phone

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-25 16:41:14Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Exempt PF	X	ExemptPF
FMV Assets EOY	112089	FMVAssetsEOY
Method Of Accounting Cash	X	MethodOfAccountingCash

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Field	Value	IRS element (for citing)
Contri Received Rev And Expnss	101661	ContriReceivedRevAndExpnss
Dividends Rev And Expnss	387	DividendsRevAndExpnss
Dividends Net Invst Incm	387	DividendsNetInvstIncm
Dividends Adj Net Incm	387	DividendsAdjNetIncm
Total Revenue And Expenses	102048	TotalRevenueAndExpenses
Total Net Investment Income	387	TotalNetInvestmentIncome
Total Adjusted Net Income	387	TotalAdjustedNetIncome
Accounting Fees Rev And Expnss	960	AccountingFeesRevAndExpnss
Accounting Fees Adj Net Incm	960	AccountingFeesAdjNetIncm
Other Expenses Rev And Expnss	151	OtherExpensesRevAndExpnss
Other Expenses Net Invst Incm	64	OtherExpensesNetInvstIncm
Other Expenses Adj Net Incm	87	OtherExpensesAdjNetIncm
Tot Opr Expenses Rev And Expnss	1111	TotOprExpensesRevAndExpnss
Tot Opr Expenses Net Invst Incm	64	TotOprExpensesNetInvstIncm
Tot Opr Expenses Adj Net Incm	1047	TotOprExpensesAdjNetIncm
Tot Opr Expenses Dsbrs Chrtbl Prps	0	TotOprExpensesDsbrsChrtblPrps
Contri Gifts Paid Rev And Expnss	97500	ContriGiftsPaidRevAndExpnss
Contri Gifts Paid Dsbrs Chrtbl Prps	97500	ContriGiftsPaidDsbrsChrtblPrps
Total Expenses Rev And Expnss	98611	TotalExpensesRevAndExpnss
Total Expenses Net Invst Incm	64	TotalExpensesNetInvstIncm
Total Expenses Adj Net Incm	1047	TotalExpensesAdjNetIncm
Total Expenses Dsbrs Chrtbl Prps	97500	TotalExpensesDsbrsChrtblPrps
Excess Of Revenue Over Expenses	3437	ExcessOfRevenueOverExpenses
Net Investment Income	323	NetInvestmentIncome

Balance Sheets BalanceSheets

Field	Value	IRS element (for citing)
Cash BOY	863	CashBOY
Cash EOY	3977	CashEOY
Cash EOYFMV	3977	CashEOYFMV
Savings And Temp Cash Invst BOY	100641	SavingsAndTempCashInvstBOY
Savings And Temp Cash Invst EOY	100772	SavingsAndTempCashInvstEOY
Savings And Temp Cash Invst EOYFMV	100772	SavingsAndTempCashInvstEOYFMV
Investments Other BOY	6162	InvestmentsOtherBOY
Investments Other EOY	7340	InvestmentsOtherEOY
Investments Other EOYFMV	7340	InvestmentsOtherEOYFMV
Total Assets BOY	107666	TotalAssetsBOY
Total Assets EOY	112089	TotalAssetsEOY
Total Assets EOYFMV	112089	TotalAssetsEOYFMV
Total Liabilities EOY	0	TotalLiabilitiesEOY
Org That Follow SFAS117	X	OrgThatFollowSFAS117
Unrestricted BOY	107666	UnrestrictedBOY
Unrestricted EOY	112089	UnrestrictedEOY
Total Net Assets BOY	107666	TotalNetAssetsBOY
Total Net Assets EOY	112089	TotalNetAssetsEOY
Total Liabilities Net Assets BOY	107666	TotalLiabilitiesNetAssetsBOY
Total Liabilities Net Assets EOY	112089	TotalLiabilitiesNetAssetsEOY

Changes In Net Assets Fund Balances ChangesInNetAssetsFundBalances

Field	Value	IRS element (for citing)
Total Net Assets Fund Balances BOY	107666	TotalNetAssetsFundBalancesBOY
Excess Of Revenue Over Expenses	3437	ExcessOfRevenueOverExpenses
Other Increases	986	OtherIncreases
Subtotal	112089	Subtotal
Total Net Assets Fund Balances EOY	112089	TotalNetAssetsFundBalancesEOY

Excise Tax Based On Investment Incm ExciseTaxBasedOnInvestmentIncm

Field	Value	IRS element (for citing)
Investment Income Excise Tax	6	InvestmentIncomeExciseTax
Subtotal	6	Subtotal
Tax Based On Investment Income	6	TaxBasedOnInvestmentIncome
Est Tax Payments And Overpayment	121	EstTaxPaymentsAndOverpayment
Total Credits And Payments	121	TotalCreditsAndPayments
Overpayment	115	Overpayment
Amount Credited To Next Year	115	AmountCreditedToNextYear

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
Form990 T Filed	false	Form990TFiled
Termination Etc	false	TerminationEtc
Requirements Of Sect508e	true	RequirementsOfSect508e
At Least5000 In Assets	true	AtLeast5000InAssets
States Filed With	FL	StatesFiledWith
Form990 PF Filed With AG	true	Form990PFFiledWithAG
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	N/A	WebsiteAddress

Books In Care Of Business Name BooksInCareOfBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WAYNE EISENBAUM	BusinessNameLine1

Field	Value	IRS element (for citing)
Books In Care Of Phone Number	8605610121	BooksInCareOfPhoneNumber

Books In Care Of US Address BooksInCareOfUSAddress

Field	Value	IRS element (for citing)
Address Line1	45 CROMWELL PLACE	AddressLine1
City	OLD SAYBROOK	City
State	CT	State
ZIP Code	06475	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
Acts Fail To Qualify As Exceptions	false	ActsFailToQualifyAsExceptions
Uncorrected Prior Acts	false	UncorrectedPriorActs
Undistributed Income Prior Years	false	UndistributedIncomePriorYears
Undistr Income4942a2 Not Applied	false	UndistrIncome4942a2NotApplied
Business Holdings	false	BusinessHoldings
Excess Business Holdings	false	ExcessBusinessHoldings
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
Tr Fail To Qualify As Exceptions	false	TrFailToQualifyAsExceptions
Maint Expend Responsibility	false	MaintExpendResponsibility
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	WAYNE EISENBAUM	PersonName

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	C/O 45 CROMWELL PLACE	AddressLine1
City	OLD SAYBROOK	City
State	CT	State
ZIP Code	06475	ZIPCode

Field	Value	IRS element (for citing)
Title	Chairman	Title
Avg Hours Per Wk Devoted To Position	2.00	AvgHoursPerWkDevotedToPosition
Compensation	0	Compensation

Field	Value	IRS element (for citing)
Comp Of Highest Paid Empl NONE	NONE	CompOfHighestPaidEmplNONE
Comp Of Hghst Paid Cntrct NONE	NONE	CompOfHghstPaidCntrctNONE

Minimum Investment Return MinimumInvestmentReturn

Field	Value	IRS element (for citing)
Avg Monthly FMV Of Securities	6835	AvgMonthlyFMVOfSecurities
Avg Monthly Cash Balances	106389	AvgMonthlyCashBalances
FMV All Other Noncharitable Assets	0	FMVAllOtherNoncharitableAssets
Total FMV Of Unused Assets	113224	TotalFMVOfUnusedAssets
Reduction Claimed	0	ReductionClaimed
Adj Total FMV Of Unused Assets	113224	AdjTotalFMVOfUnusedAssets
Cash Deemed Charitable	1698	CashDeemedCharitable
Net Noncharitable Assets	111526	NetNoncharitableAssets
Minimum Investment Return	5576	MinimumInvestmentReturn

Distributable DistributableAmount

Field	Value	IRS element (for citing)
Minimum Investment Return	5576	MinimumInvestmentReturn
Tax Based On Investment Income	6	TaxBasedOnInvestmentIncome
Total Tax	6	TotalTax
Distributable Amount Before Adj	5570	DistributableAmountBeforeAdj
Distributable Amount Before Ded	5570	DistributableAmountBeforeDed
Distributable Amount As Adjusted	5570	DistributableAmountAsAdjusted

Qualifying Distributions QualifyingDistributions

Field	Value	IRS element (for citing)
Expenses And Contributions	97500	ExpensesAndContributions
Qualifying Distributions	97500	QualifyingDistributions
Adj Qualifying Distributions	97500	AdjQualifyingDistributions

Undistributed Income UndistributedIncome

Field	Value	IRS element (for citing)
Distributable Amount As Adjusted	5570	DistributableAmountAsAdjusted
Excess Distri Carryover Year5	165000	ExcessDistriCarryoverYear5
Excess Distri Carryover Year4	73977	ExcessDistriCarryoverYear4
Excess Distri Carryover Year3	59531	ExcessDistriCarryoverYear3
Excess Distri Carryover Year2	97173	ExcessDistriCarryoverYear2
Excess Distri Carryover Year1	108416	ExcessDistriCarryoverYear1
Total Excess Distri Carryover	504097	TotalExcessDistriCarryover
Qualifying Distributions	97500	QualifyingDistributions
Treated As Distri From Corpus	0	TreatedAsDistriFromCorpus
Applied To Current Year	5570	AppliedToCurrentYear
Remaining Distri From Corpus	91930	RemainingDistriFromCorpus
Total Corpus	596027	TotalCorpus
Undistributed Income CY	0	UndistributedIncomeCY
Excess Distri Cyov From Year5	165000	ExcessDistriCyovFromYear5
Excess Distri Cyov To Next Year	431027	ExcessDistriCyovToNextYear
Excess From Year4	73977	ExcessFromYear4
Excess From Year3	59531	ExcessFromYear3
Excess From Year2	97173	ExcessFromYear2
Excess From Year1	108416	ExcessFromYear1
Excess From Current Year	91930	ExcessFromCurrentYear

Supplementary Information SupplementaryInformation

Field	Value	IRS element (for citing)
Contributing Manager	WAYNE EISENBAUM	ContributingManager
Only Contributes To Preselected	X	OnlyContributesToPreselected

Grant Or Contri Paid During Year GrantOrContriPaidDuringYear (9 entries)

Address Line1RecipientUSAddress/AddressLine1	CityRecipientUSAddress/City	StateRecipientUSAddress/State	ZIP CodeRecipientUSAddress/ZIPCode	Recipient RelationshipRecipientRelationship	Recipient Foundation StatusRecipientFoundationStatus	Purpose Of Grant Or ContributionPurposeOfGrantOrContribution	AmountAmount
ASPCA
PO BOX 96333	WASHINGTON	DC	20090	NONE	501(c)(3)	TO ASSIST RECIPIENT IN PROVIDING MEDICAL TREATMENT AND CARE TO ANIMALS IN NEED	$2,500
WOUNDED WARRIOR PROGRAM
4899 BELFORD RD SUITE 30	JACKSONVILLE	FL	32256	NONE	501(c)(3)	TO ASSIST RECIPIENT IN AIDING INJURED SERVICE MEMBERS	$5,000
SUSAN B ANTHONY PROJECT
179 WATER STREET	TORRINGTON	CT	06790	NONE	501(c)(3)	TO ASSIST RECIPIENT IN PROVIDING SUPPORTTO THOSE IN NEED	$5,000
ST JUDE CHILDRENS RESEARCH HOSPITAL
501 ST JUDE PLACE	MEMPHIS	TN	38105	NONE	501(c)(3)	TO ASSIST RECIPIENT IN PROVIDING MEDICAL TREATMENT AND RESEARCH TO THOSE IN NEED	$10,000
LARC
314 MAIN STREET	TORRINGTON	CT	06790	NONE	501(c)(3)	TO ASSIST RECIPIENT IN PROVIDING ASSISTANCE TO THOSE WITH DISABILITIES	$10,000
OSYFS FOUNDATION - HEAT
PO BOX 1096	OLD SAYBROOK	CT	06475	NONE	501(c)(3)	TO ASSIST RECIPIENT IN PROVIDING HEATING FUEL TO THOSE IN NEED	$5,000
OPERATION FUEL INC
ONE REGENCY DR SUITE 311	BLOOMFIELD	CT	06002	NONE	501(c)(3)	TO ASSIST RECIPIENT IN PROVIDING HEATING FUEL TO THOSE IN NEED	$20,000
FOODSHARE INC
450 WOODLAND AVE	BLOOMFIELD	CT	06002	NONE	501(c)(3)	TO ASSIST RECIPIENT IN PROVIDING FOOD TO PEOPLE IN NEED	$20,000
SHORELINE SOUP KITCHENS
PO BOX 804	ESSEX	CT	06426	NONE	501(c)(3)	TO ASSIST RECIPIENT IN PROVIDING FOOD TO PEOPLE IN NEED	$20,000

Field	Value	IRS element (for citing)
Tot Grant Or Contri Paid During Year	97500	TotGrantOrContriPaidDuringYear

Analysis Income Producing Acty AnalysisIncomeProducingActy

Dividends And Int From Sec Part VII DividendsAndIntFromSecPartVII

Field	Value	IRS element (for citing)
Exclusion Code	14	ExclusionCode
Exclusion	$387	ExclusionAmount

Subtotals Part XVIA SubtotalsPartXVIA

Field	Value	IRS element (for citing)
Exclusion	$387	ExclusionAmount

Field	Value	IRS element (for citing)
Total Part XVIA	387	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	WAYNE EISENBAUM	ContributorNameIndividual

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	20281 EAST COUNTRY CLUB DR	AddressLine1
City	AVENTURA	City
State	FL	State
ZIP Code	33180	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	100000	AggregateContributions
Person Contribution Type	X	PersonContributionType

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees AccountingFees

Field	Value	IRS element (for citing)
Category	ACCOUNTING FEES	Category
Amount	$960	Amount
Net Investment Income	0	NetInvestmentIncome
Adjusted Net Income	960	AdjustedNetIncome
Disbursements Charitable Prps	0	DisbursementsCharitablePrps

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOther

Field	Value	IRS element (for citing)
Category Or Item	AMERICAN CAPITAL WORLD G&I	CategoryOrItem
Listed At Cost Or FMV	FMV	ListedAtCostOrFMV
Book Value	7340	BookValue
EOYFMV	7340	EOYFMV

Other Expenses Schedule OtherExpensesSchedule

Other Expenses OtherExpenses (2 entries)

DescriptionDescription	Revenue And Expenses Per BooksRevenueAndExpensesPerBooks	Adjusted Net IncomeAdjustedNetIncome	Net Investment IncomeNetInvestmentIncome
OFFICE SUPPLIES	87	87
INVESTMENT EXPENSE	64		64

Substantial Contributors Sch SubstantialContributorsSch

Substantial Contributor SubstantialContributor

Field	Value	IRS element (for citing)
Person Name	WAYNE EISENBAUM	PersonName

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	20281 EAST COUNTRY CLUB DR	AddressLine1
City	AVENTURA	City
State	FL	State
ZIP Code	33180	ZIPCode

WAYNE EISENBAUM CHARITABLE FOUNDATION: Form 990PF, tax year 2012

Return header ReturnHeader

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Preparer Firm US Address PreparerFirmUSAddress

Filer Filer

Name Name

US Address USAddress

Officer Officer

Preparer Preparer

Form 990-PF IRS990PF

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Balance Sheets BalanceSheets

Changes In Net Assets Fund Balances ChangesInNetAssetsFundBalances

Excise Tax Based On Investment Incm ExciseTaxBasedOnInvestmentIncm

Statements Regarding Activities StatementsRegardingActivities

Books In Care Of Business Name BooksInCareOfBusinessName

Books In Care Of US Address BooksInCareOfUSAddress

Statements Regarding Acty4720 StatementsRegardingActy4720

Ofcr Dir Trustees Key Employee Info OfcrDirTrusteesKeyEmployeeInfo

Ofcr Dir Trustees Or Key Employee OfcrDirTrusteesOrKeyEmployee

US Address USAddress

Minimum Investment Return MinimumInvestmentReturn

Distributable DistributableAmount

Qualifying Distributions QualifyingDistributions

Undistributed Income UndistributedIncome

Supplementary Information SupplementaryInformation

Grant Or Contri Paid During Year GrantOrContriPaidDuringYear (9 entries)

Analysis Income Producing Acty AnalysisIncomeProducingActy

Dividends And Int From Sec Part VII DividendsAndIntFromSecPartVII

Subtotals Part XVIA SubtotalsPartXVIA

Trnsfr Tr Rln With Noncharitable EO TrnsfrTrRlnWithNoncharitableEO

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Contributor Address US ContributorAddressUS

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees AccountingFees

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOther

Other Expenses Schedule OtherExpensesSchedule

Other Expenses OtherExpenses (2 entries)

Substantial Contributors Sch SubstantialContributorsSch

Substantial Contributor SubstantialContributor

US Address USAddress

Comments