LEONARD & HILDA KAPLAN CHARITABLE FOUNDATION: Form 990PF, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: LEONARD & HILDA KAPLAN CHARITABLE FOUNDATION (EIN 04-6528085)
Tax period: 2010-05-01 to 2011-04-30
Filed: 2011-07-15
IRS object ID: 201121969349100002
Schema version: 2010v3.2
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
Form 990-PF
Schedule B
Accounting Fees Schedule
Depreciation Schedule
Investments Corp Bonds Schedule
Investments Corp Stock Schedule
Investments Other Schedule2
Land Etc Schedule2
Legal Fees Schedule
Other Income Schedule2
Other Professional Fees Schedule
Substantial Contributors Sch
Taxes Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-07-15T08:26:07-05:00	Timestamp
Tax Period End Date	2011-04-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CBIZ TOFIAS	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	700 PLEASANT STREET 5TH FLOOR	AddressLine1
City	NEW BEDFORD	City
State	MA	State
ZIP Code	02740	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990PF	ReturnType
Tax Period Begin Date	2010-05-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	046528085	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	LEONARD & HILDA KAPLAN CHARITABLE FOUNDATION	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	LEON	NameControl
Phone	7742068300	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	700 PLEASANT STREET	AddressLine1
City	NEW BEDFORD	City
State	MA	State
ZIP Code	02740	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	TODD L EISENBERG	Name
Title	TRUSTEE	Title
Phone	7742068300	Phone
Date Signed	2011-07-14	DateSigned
Authorize Third Party	1	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	DANIELLE N POYANT CPA	Name
Phone	7742068300	Phone

Field	Value	IRS element (for citing)
Tax Year	2010	TaxYear
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Exempt PF	X	ExemptPF
FMV Assets EOY	12936404	FMVAssetsEOY
Method Of Accounting Cash	X	MethodOfAccountingCash

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Field	Value	IRS element (for citing)
Contri Received Rev And Expnss	9783	ContriReceivedRevAndExpnss
Dividends Rev And Expnss	392200	DividendsRevAndExpnss
Dividends Net Invst Incm	392200	DividendsNetInvstIncm
Net Gain Sale Assets Rev And Expnss	329109	NetGainSaleAssetsRevAndExpnss
Gross Sales Price	4020172	GrossSalesPrice
Capital Gain Net Incm Net Invst Incm	329109	CapitalGainNetIncmNetInvstIncm
Other Income Rev And Expnss	21651	OtherIncomeRevAndExpnss
Other Income Net Invst Incm	21651	OtherIncomeNetInvstIncm
Total Revenue And Expenses	752743	TotalRevenueAndExpenses
Total Net Investment Income	742960	TotalNetInvestmentIncome
Comp Ofcr Dir Trst Rev And Expnss	0	CompOfcrDirTrstRevAndExpnss
Comp Ofcr Dir Trst Net Invst Incm	0	CompOfcrDirTrstNetInvstIncm
Comp Ofcr Dir Trst Dsbrs Chrtbl Prps	0	CompOfcrDirTrstDsbrsChrtblPrps
Legal Fees Rev And Expnss	880	LegalFeesRevAndExpnss
Legal Fees Net Invst Incm	880	LegalFeesNetInvstIncm
Legal Fees Dsbrs Chrtbl Prps	0	LegalFeesDsbrsChrtblPrps
Accounting Fees Rev And Expnss	40565	AccountingFeesRevAndExpnss
Accounting Fees Net Invst Incm	2080	AccountingFeesNetInvstIncm
Accounting Fees Dsbrs Chrtbl Prps	38485	AccountingFeesDsbrsChrtblPrps
Other Prof Fees Rev And Expnss	48151	OtherProfFeesRevAndExpnss
Other Prof Fees Net Invst Incm	48151	OtherProfFeesNetInvstIncm
Other Prof Fees Dsbrs Chrtbl Prps	0	OtherProfFeesDsbrsChrtblPrps
Interest Rev And Expnss	112	InterestRevAndExpnss
Interest Net Invst Incm	112	InterestNetInvstIncm
Interest Dsbrs Chrtbl Prps	0	InterestDsbrsChrtblPrps
Taxes Rev And Expnss	10921	TaxesRevAndExpnss
Taxes Net Invst Incm	0	TaxesNetInvstIncm
Taxes Dsbrs Chrtbl Prps	250	TaxesDsbrsChrtblPrps
Deprec And Depletion Rev And Expnss	165	DeprecAndDepletionRevAndExpnss
Deprec And Depletion Net Invst Incm	0	DeprecAndDepletionNetInvstIncm
Trav Conf Meeting Rev And Expnss	230	TravConfMeetingRevAndExpnss
Trav Conf Meeting Net Invst Incm	0	TravConfMeetingNetInvstIncm
Trav Conf Meeting Dsbrs Chrtbl Prps	230	TravConfMeetingDsbrsChrtblPrps
Tot Opr Expenses Rev And Expnss	101024	TotOprExpensesRevAndExpnss
Tot Opr Expenses Net Invst Incm	51223	TotOprExpensesNetInvstIncm
Tot Opr Expenses Dsbrs Chrtbl Prps	38965	TotOprExpensesDsbrsChrtblPrps
Contri Gifts Paid Rev And Expnss	592450	ContriGiftsPaidRevAndExpnss
Contri Gifts Paid Dsbrs Chrtbl Prps	592450	ContriGiftsPaidDsbrsChrtblPrps
Total Expenses Rev And Expnss	693474	TotalExpensesRevAndExpnss
Total Expenses Net Invst Incm	51223	TotalExpensesNetInvstIncm
Total Expenses Dsbrs Chrtbl Prps	631415	TotalExpensesDsbrsChrtblPrps
Excess Of Revenue Over Expenses	59269	ExcessOfRevenueOverExpenses
Net Investment Income	691737	NetInvestmentIncome

Balance Sheets BalanceSheets

Field	Value	IRS element (for citing)
Savings And Temp Cash Invst BOY	1168724	SavingsAndTempCashInvstBOY
Savings And Temp Cash Invst EOY	1090470	SavingsAndTempCashInvstEOY
Savings And Temp Cash Invst EOYFMV	1110496	SavingsAndTempCashInvstEOYFMV
Investments Corp Stock BOY	1600470	InvestmentsCorpStockBOY
Investments Corp Stock EOY	1939749	InvestmentsCorpStockEOY
Investments Corp Stock EOYFMV	2174684	InvestmentsCorpStockEOYFMV
Investments Corp Bonds BOY	1767678	InvestmentsCorpBondsBOY
Investments Corp Bonds EOY	1760591	InvestmentsCorpBondsEOY
Investments Corp Bonds EOYFMV	1962672	InvestmentsCorpBondsEOYFMV
Investments Other BOY	6291779	InvestmentsOtherBOY
Investments Other EOY	6097275	InvestmentsOtherEOY
Investments Other EOYFMV	7688305	InvestmentsOtherEOYFMV
Land Building And Equipment Basis	1717	LandBuildingAndEquipmentBasis
Accum Deprec Land Bldg And Equip	1470	AccumDeprecLandBldgAndEquip
Land Building And Equipment BOY	412	LandBuildingAndEquipmentBOY
Land Building And Equipment EOY	247	LandBuildingAndEquipmentEOY
Land Building And Equipment EOYFMV	247	LandBuildingAndEquipmentEOYFMV
Total Assets BOY	10829063	TotalAssetsBOY
Total Assets EOY	10888332	TotalAssetsEOY
Total Assets EOYFMV	12936404	TotalAssetsEOYFMV
Total Liabilities BOY	0	TotalLiabilitiesBOY
Total Liabilities EOY	0	TotalLiabilitiesEOY
Org That Do Not Follow SFAS117	X	OrgThatDoNotFollowSFAS117
Capital Stock BOY	73715	CapitalStockBOY
Capital Stock EOY	73715	CapitalStockEOY
Paid In Or Capital Surplus BOY	0	PaidInOrCapitalSurplusBOY
Paid In Or Capital Surplus EOY	0	PaidInOrCapitalSurplusEOY
Retained Earnings BOY	10755348	RetainedEarningsBOY
Retained Earnings EOY	10814617	RetainedEarningsEOY
Total Net Assets BOY	10829063	TotalNetAssetsBOY
Total Net Assets EOY	10888332	TotalNetAssetsEOY
Total Liabilities Net Assets BOY	10829063	TotalLiabilitiesNetAssetsBOY
Total Liabilities Net Assets EOY	10888332	TotalLiabilitiesNetAssetsEOY

Changes In Net Assets Fund Balances ChangesInNetAssetsFundBalances

Field	Value	IRS element (for citing)
Total Net Assets Fund Balances BOY	10829063	TotalNetAssetsFundBalancesBOY
Excess Of Revenue Over Expenses	59269	ExcessOfRevenueOverExpenses
Other Increases	0	OtherIncreases
Subtotal	10888332	Subtotal
Other Decreases	0	OtherDecreases
Total Net Assets Fund Balances EOY	10888332	TotalNetAssetsFundBalancesEOY

Capital Gains And Losses CapitalGainsAndLosses

Capital Gains And Losses Info CapitalGainsAndLossesInfo

Field	Value	IRS element (for citing)
Description Of Asset	SALE OF PUBLICLY TRADED SECURITIES	DescriptionOfAsset
How Acquired	P	HowAcquired
Gross Sales Price	4020172	GrossSalesPrice
Cost Or Other Basis	3691063	CostOrOtherBasis
Gain Or Loss	329109	GainOrLoss
Gains Minus Excess Or Losses	329109	GainsMinusExcessOrLosses

Field	Value	IRS element (for citing)
Capital Gain Net Income	329109	CapitalGainNetIncome

Qlfy Und Sect4940e For Reduced Tax QlfyUndSect4940eForReducedTax

Field	Value	IRS element (for citing)
Liable For4942 Tax	0	LiableFor4942Tax
Qualifying Distributions Year1	357994	QualifyingDistributionsYear1
Noncharitable Assets Year1	11029119	NoncharitableAssetsYear1
Distribution Ratio Year1	0.032459	DistributionRatioYear1
Qualifying Distributions Year2	111090	QualifyingDistributionsYear2
Noncharitable Assets Year2	3676845	NoncharitableAssetsYear2
Distribution Ratio Year2	0.030213	DistributionRatioYear2
Qualifying Distributions Year3	35493	QualifyingDistributionsYear3
Noncharitable Assets Year3	624501	NoncharitableAssetsYear3
Distribution Ratio Year3	0.056834	DistributionRatioYear3
Qualifying Distributions Year4	40008	QualifyingDistributionsYear4
Noncharitable Assets Year4	656414	NoncharitableAssetsYear4
Distribution Ratio Year4	0.060949	DistributionRatioYear4
Qualifying Distributions Year5	34959	QualifyingDistributionsYear5
Noncharitable Assets Year5	626040	NoncharitableAssetsYear5
Distribution Ratio Year5	0.055841	DistributionRatioYear5
Total Distribution Ratio	0.236296	TotalDistributionRatio
Average Distribution Ratio	0.047259	AverageDistributionRatio
Net Noncharitable Assets	11934550	NetNoncharitableAssets
Adjusted Noncharitable Assets	564015	AdjustedNoncharitableAssets
One Percent Net Investment Income	6917	OnePercentNetInvestmentIncome
Adj Nonchrtbl Assets And One	570932	AdjNonchrtblAssetsAndOnePct
Qualifying Distributions	631415	QualifyingDistributions

Excise Tax Based On Investment Incm ExciseTaxBasedOnInvestmentIncm

Field	Value	IRS element (for citing)
Domestic Org Meeting Sect4940e	X	DomesticOrgMeetingSect4940e
Investment Income Excise Tax	6917	InvestmentIncomeExciseTax
Tax Under Section511	0	TaxUnderSection511
Subtotal	6917	Subtotal
Subtitle A Tax	0	SubtitleATax
Tax Based On Investment Income	6917	TaxBasedOnInvestmentIncome
Est Tax Payments And Overpayment	6960	EstTaxPaymentsAndOverpayment
Total Credits And Payments	6960	TotalCreditsAndPayments
Penalty For Underpayment	1	PenaltyForUnderpayment
Overpayment	42	Overpayment
Amount Credited To Next Year	42	AmountCreditedToNextYear
Amount To Be Refunded	0	AmountToBeRefunded

Statements Regarding Activities StatementsRegardingActivities

Field	Value	IRS element (for citing)
Legislative Political Activities	0	LegislativePoliticalActivities
More Than100 Spent	0	MoreThan100Spent
Form1120 POL Filed	0	Form1120POLFiled
Sect4955 Tax On Organization	0	Sect4955TaxOnOrganization
Sect4955 Tax On Managers	0	Sect4955TaxOnManagers
Reimbursement Of Tax	0	ReimbursementOfTax
Activities Not Prev Reported	0	ActivitiesNotPrevReported
Changes To Articles Or Bylaws	0	ChangesToArticlesOrBylaws
Unrelated Bus Income Over1000	0	UnrelatedBusIncomeOver1000
Termination Etc	0	TerminationEtc
Requirements Of Sect508e	1	RequirementsOfSect508e
At Least5000 In Assets	1	AtLeast5000InAssets
States Filed With	MA	StatesFiledWith
Form990 PF Filed With AG	1	Form990PFFiledWithAG
Private Operating Foundation	0	PrivateOperatingFoundation
New Substantial Contributors	1	NewSubstantialContributors
Interest In Controlled Entity	0	InterestInControlledEntity
Applicable Insurance Contract	0	ApplicableInsuranceContract
Comply With Public Inspection Rqr	1	ComplyWithPublicInspectionRqr
Website Address	N/A	WebsiteAddress
Books In Care Of Person Name	TODD EISENBERG TRUSTEE	BooksInCareOfPersonName
Books In Care Of Phone Number	7742068300	BooksInCareOfPhoneNumber

Books In Care Of US Address BooksInCareOfUSAddress

Field	Value	IRS element (for citing)
Address Line1	700 PLEASANT STREET	AddressLine1
City	NEW BEDFORD	City
State	MA	State
ZIP Code	02740	ZIPCode

Field	Value	IRS element (for citing)
Foreign Bank	0	ForeignBank

Statements Regarding Acty4720 StatementsRegardingActy4720

Field	Value	IRS element (for citing)
Sale Or Exchange With Dsqfly Person	0	SaleOrExchangeWithDsqflyPerson
Borrow Or Lend With Dsqfly Person	0	BorrowOrLendWithDsqflyPerson
Furnished Goods With Dsqfly Person	0	FurnishedGoodsWithDsqflyPerson
Pay Compensation To Dsqfly Person	0	PayCompensationToDsqflyPerson
Transfer Assets To Dsqfly Person	0	TransferAssetsToDsqflyPerson
Payment To Government Offical	0	PaymentToGovernmentOffical
Uncorrected Prior Acts	0	UncorrectedPriorActs
Undistributed Income Prior Years	0	UndistributedIncomePriorYears
Business Holdings	0	BusinessHoldings
Jeopardy Investments	0	JeopardyInvestments
Uncorrected Jeopardy Investments	0	UncorrectedJeopardyInvestments
Influence Legislation	0	InfluenceLegislation
Influence Election	0	InfluenceElection
Grants To Individuals	0	GrantsToIndividuals
Grants To Organizations	0	GrantsToOrganizations
Noncharitable Purpose	0	NoncharitablePurpose
Rcv Funds To Pay Prsnl Bnft Contract	0	RcvFundsToPayPrsnlBnftContract
Pay Premiums Prsnl Bnft Contract	0	PayPremiumsPrsnlBnftContract
Prohibited Tax Shelter Transactn	0	ProhibitedTaxShelterTransactn

Ofcr Dir Trustees Key Employee Info OfcrDirTrusteesKeyEmployeeInfo

Ofcr Dir Trustees Or Key Employee OfcrDirTrusteesOrKeyEmployee (2 entries)

Address Line1USAddress/AddressLine1	CityUSAddress/City	StateUSAddress/State	ZIP CodeUSAddress/ZIPCode	TitleTitle	Avg Hours Per Wk Devoted To PositionAvgHoursPerWkDevotedToPosition	CompensationCompensation	Contri To Empl Benefit Plans EtcContriToEmplBenefitPlansEtc	Expense Account Other AllowancesExpenseAccountOtherAllowances
TODD EISENBERG
C/O CBIZ TOFIAS 700 PLEASANT STREET	NEW BEDFORD	MA	02740	TRUSTEE	2.00	0	0	0
GEORGE ROBINSON
C/O CBIZ TOFIAS 700 PLEASANT STREET	NEW BEDFORD	MA	02740	TRUSTEE	3.00	0	0	0

Field	Value	IRS element (for citing)
Comp Of Highest Paid Empl NONE	NONE	CompOfHighestPaidEmplNONE
Tot Number Of Oth Empl Paid Over50k	0	TotNumberOfOthEmplPaidOver50k

Compensation Of Hghst Paid Cntrct CompensationOfHghstPaidCntrct

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CBIZ TOFIAS	BusinessNameLine1

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	700 PLEASANT STREET	AddressLine1
City	NEW BEDFORD	City
State	MA	State
ZIP Code	02740	ZIPCode

Field	Value	IRS element (for citing)
Type Of Service	ACCOUNTING AND TAX SERVICES	TypeOfService
Compensation	40565	Compensation

Field	Value	IRS element (for citing)
Tot Number Of Cntrct Paid Over50k	0	TotNumberOfCntrctPaidOver50k

Sum Of Program Related Investments SumOfProgramRelatedInvestments

Field	Value	IRS element (for citing)
Total	0	Total

Minimum Investment Return MinimumInvestmentReturn

Field	Value	IRS element (for citing)
Avg Monthly FMV Of Securities	10749770	AvgMonthlyFMVOfSecurities
Avg Monthly Cash Balances	1366524	AvgMonthlyCashBalances
FMV All Other Noncharitable Assets	0	FMVAllOtherNoncharitableAssets
Total FMV Of Unused Assets	12116294	TotalFMVOfUnusedAssets
Reduction Claimed	0	ReductionClaimed
Acquisition Indebtedness	0	AcquisitionIndebtedness
Adj Total FMV Of Unused Assets	12116294	AdjTotalFMVOfUnusedAssets
Cash Deemed Charitable	181744	CashDeemedCharitable
Net Noncharitable Assets	11934550	NetNoncharitableAssets
Minimum Investment Return	596728	MinimumInvestmentReturn

Distributable DistributableAmount

Field	Value	IRS element (for citing)
Minimum Investment Return	596728	MinimumInvestmentReturn
Tax Based On Investment Income	6917	TaxBasedOnInvestmentIncome
Total Tax	6917	TotalTax
Distributable Amount Before Adj	589811	DistributableAmountBeforeAdj
Recoveries Qlfy Distributions	0	RecoveriesQlfyDistributions
Distributable Amount Before Ded	589811	DistributableAmountBeforeDed
Deduction Fr Distributable	$0	DeductionFrDistributableAmount
Distributable Amount As Adjusted	589811	DistributableAmountAsAdjusted

Qualifying Distributions QualifyingDistributions

Field	Value	IRS element (for citing)
Expenses And Contributions	631415	ExpensesAndContributions
Program Related Investments Total	0	ProgramRelatedInvestmentsTotal
Qualifying Distributions	631415	QualifyingDistributions
One Pct Sect4940e Org Net Invst Incm	6917	OnePctSect4940eOrgNetInvstIncm
Adj Qualifying Distributions	624498	AdjQualifyingDistributions

Undistributed Income UndistributedIncome

Field	Value	IRS element (for citing)
Distributable Amount As Adjusted	589811	DistributableAmountAsAdjusted
Undistributed Income Prior Year	259511	UndistributedIncomePriorYear
Total For Prior Years	0	TotalForPriorYears
Total Excess Distri Carryover	0	TotalExcessDistriCarryover
Qualifying Distributions	631415	QualifyingDistributions
Applied To Year1	259511	AppliedToYear1
Applied To Prior Years	0	AppliedToPriorYears
Treated As Distri From Corpus	0	TreatedAsDistriFromCorpus
Applied To Current Year	371904	AppliedToCurrentYear
Remaining Distri From Corpus	0	RemainingDistriFromCorpus
Excess Distri Cyov App CY Corpus	0	ExcessDistriCyovAppCYCorpus
Excess Distri Cyov Applied CY	0	ExcessDistriCyovAppliedCY
Total Corpus	0	TotalCorpus
Prior Year Undistributed Income	0	PriorYearUndistributedIncome
Prior Year Deficiency Or Tax	0	PriorYearDeficiencyOrTax
Taxable Amount1	0	TaxableAmount1
Taxable Amount2	0	TaxableAmount2
Undistributed Income CY	217907	UndistributedIncomeCY
Distri From Corpus170b1 E Or4942g3	0	DistriFromCorpus170b1EOr4942g3
Excess Distri Cyov From Year5	0	ExcessDistriCyovFromYear5
Excess Distri Cyov To Next Year	0	ExcessDistriCyovToNextYear

Supplementary Information SupplementaryInformation

Appication Submission Info AppicationSubmissionInfo

Field	Value	IRS element (for citing)
Recipient Name	TODD EISENBERG TRUSTEE	RecipientName

Recipient US Address RecipientUSAddress

Field	Value	IRS element (for citing)
Address Line1	700 PLEASANT STREET	AddressLine1
City	NEW BEDFORD	City
State	MA	State
ZIP Code	02740	ZIPCode

Field	Value	IRS element (for citing)
Recipient Phone Number	7742068300	RecipientPhoneNumber
Form And Info And Materials	APPLICATIONS SHOULD TAKE THE FORM OF A WRITTEN LETTER STATING THE CAUSE AND WORK PERFORMED BY THE ORGANIZATION.	FormAndInfoAndMaterials
Submission Deadlines	NONE	SubmissionDeadlines
Restrictions On Awards	NONE	RestrictionsOnAwards

Grant Or Contri Paid During Year GrantOrContriPaidDuringYear (21 entries)

Address Line1RecipientUSAddress/AddressLine1	CityRecipientUSAddress/City	StateRecipientUSAddress/State	ZIP CodeRecipientUSAddress/ZIPCode	Recipient RelationshipRecipientRelationship	Recipient Foundation StatusRecipientFoundationStatus	Purpose Of Grant Or ContributionPurposeOfGrantOrContribution	AmountAmount
BUILDING BRIDGES ACROSS THE RIVER
1901 MISSISSIPPI AVE SE	WASHINGTON	DC	20020	NONE	PUBLIC CHARITY	GIRLS SCHOOL, THEATER, HEALTH PROJECT	$25,000
HOPE AND A HOME
1439 R STREET NW	WASHINGTON	DC	20009	NONE	PUBLIC CHARITY	GENERAL FUNDING	$25,000
I H SCHWARTZ REHABILITATION CENTER
ONE POSA PLACE	DARTMOUTH	MA	02747	NONE	PUBLIC CHARITY	GENERAL FUNDING	$226,000
JUDGE BAKERS CHILDREN CENTER
53 PARKER HILL AVENUE	BOSTON	MA	02120	NONE	PUBLIC CHARITY	GENERAL FUNDING	$20,000
LEVINE SCHOOL OF MUSIC
2801 UPTON STREET NW	WASHINGTON	DC	20008	NONE	PUBLIC CHARITY	GENERAL FUNDING	$25,000
NATIVITY PREP SCHOOL
66 SPRING STREET	NEW BEDFORD	MA	02740	NONE	PUBLIC CHARITY	SUMMER CAMPERSHIPS	$17,300
NEW BEDFORD ART MUSEUM
608 PLEASANT STREET	NEW BEDFORD	MA	02740	NONE	PUBLIC CHARITY	GENERAL FUNDING	$15,150
OCEAN EXPLORIUM OF NEW BEDFORD
174 UNION STREET	NEW BEDFORD	MA	02740	NONE	PUBLIC CHARITY	RENOVATIONS FOR EDUCATION SPACE	$20,000
OUR SISTERS SCHOOL
145 BROWNELL AVE	NEW BEDFORD	MA	02740	NONE	PUBLIC CHARITY	SCHOLARSHIPS FOR STUDENTS	$16,000
RAPPAHANNOCK ANIMAL WELFARE LEAGUE
PO BOX 396	AMISSVILLE	VA	20106	NONE	PUBLIC CHARITY	GENERAL FUNDING	$10,000
STAR KIDS SCHOLARSHIP PROGRAM
PO BOX 6214	MIDDLETOWN	RI	02842	NONE	PUBLIC CHARITY	SUMMER CAMPERSHIPS	$2,000
THE WOMEN'S CENTER
405 COUNTY STREET	NEW BEDFORD	MA	02740	NONE	PUBLIC CHARITY	GENERAL FUNDING	$10,000
UNIVERSITY OF MASSACHUSETTS DARTMOUTH
285 OLD WESTPORT ROAD	DARTMOUTH	MA	02747	NONE	PUBLIC CHARITY	ENDOWMENT FOR SCHOLARSHIP FUND	$25,000
YMCA
18 SO WATER STREET	NEW BEDFORD	MA	02740	NONE	PUBLIC CHARITY	ANNUAL SCHOLARSHIP FUND FOR MEMBERSHIPS	$1,000
GREATER NEW BEDFORD COMMUNITY HEALTH FOUNDATION
874 PURCHASE STREET	NEW BEDFORD	MA	02740	NONE	PUBLIC CHARITY	WELLNESS CONNECTION PROGRAM	$10,000
SITAR ARTS CENTER
1700 KALORAMA ROAD NW STE 101	WASHINGTON	DC	20009	NONE	PUBLIC CHARITY	TEEN INITIATIVE AND DIGITAL ARTS LAB	$20,000
CITY YEAR BOSTON
287 COLUMBUS AVENUE	BOSTON	MA	02116	NONE	PUBLIC CHARITY	GENERAL FUNDING	$25,000
NEW BEDFORD WHALING MUSEUM
18 JOHNNY CAKE HILL	NEW BEDFORD	MA	02740	NONE	PUBLIC CHARITY	EXHIBITION DISPLAYS	$35,000
LIVE IT LEARN IT
735 8TH STREET SE	WASHINGTON	DC	20003	NONE	PUBLIC CHARITY	GENERAL FUNDING	$25,000
PERRY SCHOOL
128 M STREET NW	WASHINGTON	DC	20001	NONE	PUBLIC CHARITY	GENERAL FUNDING	$20,000
BRIGHT BEGINNINGS
128 M STREET NW	WASHINGTON	DC	20001	NONE	PUBLIC CHARITY	FAMILY SERVICES PROGRAM	$20,000

Field	Value	IRS element (for citing)
Tot Grant Or Contri Paid During Year	592450	TotGrantOrContriPaidDuringYear

Grant Or Contri Approved For Future GrantOrContriApprovedForFuture (2 entries)

Address Line1RecipientUSAddress/AddressLine1	CityRecipientUSAddress/City	StateRecipientUSAddress/State	ZIP CodeRecipientUSAddress/ZIPCode	Recipient RelationshipRecipientRelationship	Recipient Foundation StatusRecipientFoundationStatus	Purpose Of Grant Or ContributionPurposeOfGrantOrContribution	AmountAmount
I H SCHWARTZ REHABILITATION CENTER
ONE POSA PLACE	DARTMOUTH	MA	02747	NONE	PUBLIC CHARITY	GENERAL FUNDING	$226,000
LIVE IT LEARN IT
735 8TH STREET SE	WASHINGTON	DC	20003	NONE	PUBLIC CHARITY	GENERAL FUNDING	$25,000

Field	Value	IRS element (for citing)
Tot Grant Or Contri Approved Future	251000	TotGrantOrContriApprovedFuture

Analysis Income Producing Acty AnalysisIncomeProducingActy

Dividends And Int From Sec Part VII DividendsAndIntFromSecPartVII

Field	Value	IRS element (for citing)
Exclusion Code	14	ExclusionCode
Exclusion	$392,200	ExclusionAmount

Other Investment Income Part VII OtherInvestmentIncomePartVII

Field	Value	IRS element (for citing)
Exclusion Code	18	ExclusionCode
Exclusion	$21,651	ExclusionAmount

Gain Sales Assets Oth Than Invntry GainSalesAssetsOthThanInvntry

Field	Value	IRS element (for citing)
Exclusion Code	18	ExclusionCode
Exclusion	$329,109	ExclusionAmount

Subtotals Part XVIA SubtotalsPartXVIA

Field	Value	IRS element (for citing)
Unrelated Business Income	$0	UnrelatedBusinessIncomeAmount
Exclusion	$742,960	ExclusionAmount
Related Or Exempt Function Income	0	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Part XVIA	742960	TotalPartXVIA

Trnsfr Tr Rln With Noncharitable EO TrnsfrTrRlnWithNoncharitableEO

Field	Value	IRS element (for citing)
Trnsfr Of Cash To Noncharitable EO	0	TrnsfrOfCashToNoncharitableEO
Trnsfr Oth Assets Noncharitable EO	0	TrnsfrOthAssetsNoncharitableEO
Sales Or Exchanges Of Assets	0	SalesOrExchangesOfAssets
Purchase Assets Noncharitable EO	0	PurchaseAssetsNoncharitableEO
Rental Of Facilities Etc	0	RentalOfFacilitiesEtc
Reimbursement Arrangements	0	ReimbursementArrangements
Loans Or Loan Guarantees	0	LoansOrLoanGuarantees
Performance Of Services Etc	0	PerformanceOfServicesEtc
Sharing Of Facilities Etc	0	SharingOfFacilitiesEtc
Relationships Noncharitable E Os	0	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	HILDA KAPLAN 1999 REVOCABLE TRUST	ContributorNameIndividual

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	C/O CBIZ TOFIAS 700 PLEASANT STREET	AddressLine1
City	NEW BEDFORD	City
State	MA	State
ZIP Code	02740	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	9783	AggregateContributions
Person Contribution Type	X	PersonContributionType

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees AccountingFees

Field	Value	IRS element (for citing)
Category	ACCOUNTING FEES	Category
Amount	$40,565	Amount
Net Investment Income	2080	NetInvestmentIncome
Disbursements Charitable Prps	38485	DisbursementsCharitablePrps

Depreciation Schedule DepreciationSchedule

Depreciation Depreciation

Field	Value	IRS element (for citing)
Description Of Property	OFFICE EQUIPMENT - COMPUTER	DescriptionOfProperty
Date Acquired	2008-11-10	DateAcquired
Cost Or Other Basis	1717	CostOrOtherBasis
Prior Years Depreciation	446	PriorYearsDepreciation
Computation Method	200DB	ComputationMethod
Life	5.000000000000	Life
Current Year Expense	165	CurrentYearExpense
Net Investment Income	0	NetInvestmentIncome

Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule

Investments Corp Bonds InvestmentsCorpBonds

Field	Value	IRS element (for citing)
Name Of Bond	UBS - CORPORATE BONDS	NameOfBond
EOY Book Value	1760591	EOYBookValue
EOYFMV	1962672	EOYFMV

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corp Stock InvestmentsCorpStock

Field	Value	IRS element (for citing)
Name Of Stock	UBS - CORPORATE STOCK	NameOfStock
EOY Book Value	1939749	EOYBookValue
EOYFMV	2174684	EOYFMV

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOther

Field	Value	IRS element (for citing)
Category Or Item	INVESTMENTS - MORGAN STANLEY - SMITH BARNEY	CategoryOrItem
Listed At Cost Or FMV	AT COST	ListedAtCostOrFMV
Book Value	6097275	BookValue
EOYFMV	7688305	EOYFMV

Land Etc Schedule2 LandEtcSchedule2

Land Etc LandEtc

Field	Value	IRS element (for citing)
Category Or Item	OFFICE EQUIPMENT - COMPUTER	CategoryOrItem
Cost Or Other Basis	1717	CostOrOtherBasis
Accumulated Depreciation	1470	AccumulatedDepreciation
Book Value	247	BookValue
EOYFMV	0	EOYFMV

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFees

Field	Value	IRS element (for citing)
Category	LEGAL FEES	Category
Amount	$880	Amount
Net Investment Income	880	NetInvestmentIncome
Disbursements Charitable Prps	0	DisbursementsCharitablePrps

Other Income Schedule2 OtherIncomeSchedule2

Other Income OtherIncome (2 entries)

DescriptionDescription	Revenue And Expenses Per BooksRevenueAndExpensesPerBooks	Net Investment IncomeNetInvestmentIncome	Adjusted Net IncomeAdjustedNetIncome
MISCELLANEOUS INCOME	36	36	36
SMITH BARNEY - CAPITAL GAIN DISTRIBUTIONS	21615	21615	21615

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees OtherProfessionalFees

Field	Value	IRS element (for citing)
Category	CONSULTING AND ADVISORY FEES	Category
Amount	$48,151	Amount
Net Investment Income	48151	NetInvestmentIncome
Disbursements Charitable Prps	0	DisbursementsCharitablePrps

Substantial Contributors Sch SubstantialContributorsSch

Substantial Contributor SubstantialContributor

Field	Value	IRS element (for citing)
Person Name	ESTATE OF HILDA KAPLAN	PersonName

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	700 PLEASANT STREET	AddressLine1
City	NEW BEDFORD	City
State	MA	State
ZIP Code	02740	ZIPCode

Taxes Schedule TaxesSchedule

Taxes Taxes (2 entries)

CategoryCategory	AmountAmount	Net Investment IncomeNetInvestmentIncome	Disbursements Charitable PrpsDisbursementsCharitablePrps
COMM OF MASS	$250	0	250
FEDERAL TAXES	$10,671	0	0

LEONARD & HILDA KAPLAN CHARITABLE FOUNDATION: Form 990PF, tax year 2010

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

Capital Gains And Losses CapitalGainsAndLosses

Capital Gains And Losses Info CapitalGainsAndLossesInfo

Qlfy Und Sect4940e For Reduced Tax QlfyUndSect4940eForReducedTax

Excise Tax Based On Investment Incm ExciseTaxBasedOnInvestmentIncm

Statements Regarding Activities StatementsRegardingActivities

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 (2 entries)

Compensation Of Hghst Paid Cntrct CompensationOfHghstPaidCntrct

Business Name BusinessName

US Address USAddress

Sum Of Program Related Investments SumOfProgramRelatedInvestments

Minimum Investment Return MinimumInvestmentReturn

Distributable DistributableAmount

Qualifying Distributions QualifyingDistributions

Undistributed Income UndistributedIncome

Supplementary Information SupplementaryInformation

Appication Submission Info AppicationSubmissionInfo

Recipient US Address RecipientUSAddress

Grant Or Contri Paid During Year GrantOrContriPaidDuringYear (21 entries)

Grant Or Contri Approved For Future GrantOrContriApprovedForFuture (2 entries)

Analysis Income Producing Acty AnalysisIncomeProducingActy

Dividends And Int From Sec Part VII DividendsAndIntFromSecPartVII

Other Investment Income Part VII OtherInvestmentIncomePartVII

Gain Sales Assets Oth Than Invntry GainSalesAssetsOthThanInvntry

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

Depreciation Schedule DepreciationSchedule

Depreciation Depreciation

Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule

Investments Corp Bonds InvestmentsCorpBonds

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corp Stock InvestmentsCorpStock

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOther

Land Etc Schedule2 LandEtcSchedule2

Land Etc LandEtc

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFees

Other Income Schedule2 OtherIncomeSchedule2

Other Income OtherIncome (2 entries)

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees OtherProfessionalFees

Substantial Contributors Sch SubstantialContributorsSch

Substantial Contributor SubstantialContributor

US Address USAddress

Taxes Schedule TaxesSchedule

Taxes Taxes (2 entries)

Comments