LEONARD & HILDA KAPLAN CHARITABLE FOUNDATION: Form 990PF, tax year 2009

View the entire original 990 at ProPublica ↗

Organization: LEONARD & HILDA KAPLAN CHARITABLE FOUNDATION (EIN 04-6528085)
Tax period: 2009-05-01 to 2010-04-30
Filed: 2011-01-31
IRS object ID: 201130319349100053
Schema version: 2009v1.7
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 Expenses Schedule
Other Professional Fees Schedule
Substantial Contributors Sch
Taxes Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-01-31T14:30:49-06:00	Timestamp
Tax Period End Date	2010-04-30	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	2009-05-01	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	2011-01-31	DateSigned
Authorize Third Party	1	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	Paul B Guillet CPA	Name
Phone	7742068300	Phone

Field	Value	IRS element (for citing)
Tax Year	2009	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Exempt PF	X	ExemptPF
FMV Assets EOY	12190503	FMVAssetsEOY
Method Of Accounting Cash	X	MethodOfAccountingCash

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Field	Value	IRS element (for citing)
Contri Received Rev And Expnss	954279	ContriReceivedRevAndExpnss
Dividends Rev And Expnss	396972	DividendsRevAndExpnss
Dividends Net Invst Incm	396972	DividendsNetInvstIncm
Net Gain Sale Assets Rev And Expnss	-1432480	NetGainSaleAssetsRevAndExpnss
Gross Sales Price	10633806	GrossSalesPrice
Capital Gain Net Incm Net Invst Incm	0	CapitalGainNetIncmNetInvstIncm
Total Revenue And Expenses	-81229	TotalRevenueAndExpenses
Total Net Investment Income	396972	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	581	LegalFeesRevAndExpnss
Legal Fees Net Invst Incm	581	LegalFeesNetInvstIncm
Legal Fees Dsbrs Chrtbl Prps	0	LegalFeesDsbrsChrtblPrps
Accounting Fees Rev And Expnss	51655	AccountingFeesRevAndExpnss
Accounting Fees Net Invst Incm	8448	AccountingFeesNetInvstIncm
Accounting Fees Dsbrs Chrtbl Prps	43207	AccountingFeesDsbrsChrtblPrps
Other Prof Fees Rev And Expnss	40385	OtherProfFeesRevAndExpnss
Other Prof Fees Net Invst Incm	40385	OtherProfFeesNetInvstIncm
Other Prof Fees Dsbrs Chrtbl Prps	0	OtherProfFeesDsbrsChrtblPrps
Interest Rev And Expnss	17	InterestRevAndExpnss
Interest Net Invst Incm	17	InterestNetInvstIncm
Interest Dsbrs Chrtbl Prps	0	InterestDsbrsChrtblPrps
Taxes Rev And Expnss	7525	TaxesRevAndExpnss
Taxes Net Invst Incm	0	TaxesNetInvstIncm
Taxes Dsbrs Chrtbl Prps	250	TaxesDsbrsChrtblPrps
Deprec And Depletion Rev And Expnss	274	DeprecAndDepletionRevAndExpnss
Deprec And Depletion Net Invst Incm	0	DeprecAndDepletionNetInvstIncm
Trav Conf Meeting Rev And Expnss	167	TravConfMeetingRevAndExpnss
Trav Conf Meeting Net Invst Incm	0	TravConfMeetingNetInvstIncm
Trav Conf Meeting Dsbrs Chrtbl Prps	167	TravConfMeetingDsbrsChrtblPrps
Other Expenses Rev And Expnss	15	OtherExpensesRevAndExpnss
Other Expenses Net Invst Incm	15	OtherExpensesNetInvstIncm
Other Expenses Dsbrs Chrtbl Prps	0	OtherExpensesDsbrsChrtblPrps
Tot Opr Expenses Rev And Expnss	100619	TotOprExpensesRevAndExpnss
Tot Opr Expenses Net Invst Incm	49446	TotOprExpensesNetInvstIncm
Tot Opr Expenses Dsbrs Chrtbl Prps	43624	TotOprExpensesDsbrsChrtblPrps
Contri Gifts Paid Rev And Expnss	314370	ContriGiftsPaidRevAndExpnss
Contri Gifts Paid Dsbrs Chrtbl Prps	314370	ContriGiftsPaidDsbrsChrtblPrps
Total Expenses Rev And Expnss	414989	TotalExpensesRevAndExpnss
Total Expenses Net Invst Incm	49446	TotalExpensesNetInvstIncm
Total Expenses Dsbrs Chrtbl Prps	357994	TotalExpensesDsbrsChrtblPrps
Excess Of Revenue Over Expenses	-496218	ExcessOfRevenueOverExpenses
Net Investment Income	347526	NetInvestmentIncome

Balance Sheets BalanceSheets

Field	Value	IRS element (for citing)
Savings And Temp Cash Invst BOY	1092008	SavingsAndTempCashInvstBOY
Savings And Temp Cash Invst EOY	1168724	SavingsAndTempCashInvstEOY
Savings And Temp Cash Invst EOYFMV	1181455	SavingsAndTempCashInvstEOYFMV
Investments Corp Stock BOY	327682	InvestmentsCorpStockBOY
Investments Corp Stock EOY	1600470	InvestmentsCorpStockEOY
Investments Corp Stock EOYFMV	1762184	InvestmentsCorpStockEOYFMV
Investments Corp Bonds BOY	273352	InvestmentsCorpBondsBOY
Investments Corp Bonds EOY	1767678	InvestmentsCorpBondsEOY
Investments Corp Bonds EOYFMV	1934677	InvestmentsCorpBondsEOYFMV
Investments Other BOY	9631553	InvestmentsOtherBOY
Investments Other EOY	6291779	InvestmentsOtherEOY
Investments Other EOYFMV	7311775	InvestmentsOtherEOYFMV
Land Building And Equipment Basis	1717	LandBuildingAndEquipmentBasis
Accum Deprec Land Bldg And Equip	1305	AccumDeprecLandBldgAndEquip
Land Building And Equipment BOY	686	LandBuildingAndEquipmentBOY
Land Building And Equipment EOY	412	LandBuildingAndEquipmentEOY
Land Building And Equipment EOYFMV	412	LandBuildingAndEquipmentEOYFMV
Total Assets BOY	11325281	TotalAssetsBOY
Total Assets EOY	10829063	TotalAssetsEOY
Total Assets EOYFMV	12190503	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	11251566	RetainedEarningsBOY
Retained Earnings EOY	10755348	RetainedEarningsEOY
Total Net Assets BOY	11325281	TotalNetAssetsBOY
Total Net Assets EOY	10829063	TotalNetAssetsEOY
Total Liabilities Net Assets BOY	11325281	TotalLiabilitiesNetAssetsBOY
Total Liabilities Net Assets EOY	10829063	TotalLiabilitiesNetAssetsEOY

Changes In Net Assets Fund Balances ChangesInNetAssetsFundBalances

Field	Value	IRS element (for citing)
Total Net Assets Fund Balances BOY	11325281	TotalNetAssetsFundBalancesBOY
Excess Of Revenue Over Expenses	-496218	ExcessOfRevenueOverExpenses
Other Increases	0	OtherIncreases
Subtotal	10829063	Subtotal
Other Decreases	0	OtherDecreases
Total Net Assets Fund Balances EOY	10829063	TotalNetAssetsFundBalancesEOY

Capital Gains And Losses CapitalGainsAndLosses

Capital Gains And Losses Info CapitalGainsAndLossesInfo

Field	Value	IRS element (for citing)
Description Of Asset	SALE OF PUBLICALLY TRADED SECURITIES	DescriptionOfAsset
How Acquired	P	HowAcquired
Gross Sales Price	10633806	GrossSalesPrice
Cost Or Other Basis	12066286	CostOrOtherBasis
Gain Or Loss	-1432480	GainOrLoss
Gains Minus Excess Or Losses	-1432480	GainsMinusExcessOrLosses

Field	Value	IRS element (for citing)
Capital Gain Net Income	-1432480	CapitalGainNetIncome

Qlfy Und Sect4940e For Reduced Tax QlfyUndSect4940eForReducedTax

Field	Value	IRS element (for citing)
Liable For4942 Tax	0	LiableFor4942Tax
Qualifying Distributions Year1	111090	QualifyingDistributionsYear1
Noncharitable Assets Year1	3676845	NoncharitableAssetsYear1
Distribution Ratio Year1	0.030213	DistributionRatioYear1
Qualifying Distributions Year2	35493	QualifyingDistributionsYear2
Noncharitable Assets Year2	624501	NoncharitableAssetsYear2
Distribution Ratio Year2	0.056834	DistributionRatioYear2
Qualifying Distributions Year3	40008	QualifyingDistributionsYear3
Noncharitable Assets Year3	656414	NoncharitableAssetsYear3
Distribution Ratio Year3	0.060949	DistributionRatioYear3
Qualifying Distributions Year4	34959	QualifyingDistributionsYear4
Noncharitable Assets Year4	626040	NoncharitableAssetsYear4
Distribution Ratio Year4	0.055841	DistributionRatioYear4
Qualifying Distributions Year5	31453	QualifyingDistributionsYear5
Noncharitable Assets Year5	642327	NoncharitableAssetsYear5
Distribution Ratio Year5	0.048967	DistributionRatioYear5
Total Distribution Ratio	0.252804	TotalDistributionRatio
Average Distribution Ratio	0.050561	AverageDistributionRatio
Net Noncharitable Assets	11029119	NetNoncharitableAssets
Adjusted Noncharitable Assets	557643	AdjustedNoncharitableAssets
One Percent Net Investment Income	3475	OnePercentNetInvestmentIncome
Adj Nonchrtbl Assets And One	561118	AdjNonchrtblAssetsAndOnePct
Qualifying Distributions	357994	QualifyingDistributions

Excise Tax Based On Investment Incm ExciseTaxBasedOnInvestmentIncm

Field	Value	IRS element (for citing)
Investment Income Excise Tax	6951	InvestmentIncomeExciseTax
Tax Under Section511	0	TaxUnderSection511
Subtotal	6951	Subtotal
Subtitle A Tax	0	SubtitleATax
Tax Based On Investment Income	6951	TaxBasedOnInvestmentIncome
Est Tax Payments And Overpayment	3240	EstTaxPaymentsAndOverpayment
Tax Paid With Extension	8000	TaxPaidWithExtension
Total Credits And Payments	11240	TotalCreditsAndPayments
Overpayment	4289	Overpayment
Amount Credited To Next Year	4289	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

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	51655	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	9771044	AvgMonthlyFMVOfSecurities
Avg Monthly Cash Balances	1426031	AvgMonthlyCashBalances
FMV All Other Noncharitable Assets	0	FMVAllOtherNoncharitableAssets
Total FMV Of Unused Assets	11197075	TotalFMVOfUnusedAssets
Reduction Claimed	0	ReductionClaimed
Acquisition Indebtedness	0	AcquisitionIndebtedness
Adj Total FMV Of Unused Assets	11197075	AdjTotalFMVOfUnusedAssets
Cash Deemed Charitable	167956	CashDeemedCharitable
Net Noncharitable Assets	11029119	NetNoncharitableAssets
Minimum Investment Return	551456	MinimumInvestmentReturn

Distributable DistributableAmount

Field	Value	IRS element (for citing)
Minimum Investment Return	551456	MinimumInvestmentReturn
Tax Based On Investment Income	6951	TaxBasedOnInvestmentIncome
Total Tax	6951	TotalTax
Distributable Amount Before Adj	544505	DistributableAmountBeforeAdj
Recoveries Qlfy Distributions	0	RecoveriesQlfyDistributions
Distributable Amount Before Ded	544505	DistributableAmountBeforeDed
Deduction Fr Distributable	$0	DeductionFrDistributableAmount
Distributable Amount As Adjusted	544505	DistributableAmountAsAdjusted

Qualifying Distributions QualifyingDistributions

Field	Value	IRS element (for citing)
Expenses And Contributions	357994	ExpensesAndContributions
Program Related Investments Total	0	ProgramRelatedInvestmentsTotal
Qualifying Distributions	357994	QualifyingDistributions
One Pct Sect4940e Org Net Invst Incm	0	OnePctSect4940eOrgNetInvstIncm
Adj Qualifying Distributions	357994	AdjQualifyingDistributions

Undistributed Income UndistributedIncome

Field	Value	IRS element (for citing)
Distributable Amount As Adjusted	544505	DistributableAmountAsAdjusted
Undistributed Income Prior Year	73000	UndistributedIncomePriorYear
Total For Prior Years	0	TotalForPriorYears
Total Excess Distri Carryover	0	TotalExcessDistriCarryover
Qualifying Distributions	357994	QualifyingDistributions
Applied To Year1	73000	AppliedToYear1
Applied To Prior Years	0	AppliedToPriorYears
Treated As Distri From Corpus	0	TreatedAsDistriFromCorpus
Applied To Current Year	284994	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	259511	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 (17 entries)

Address Line1RecipientUSAddress/AddressLine1	CityRecipientUSAddress/City	StateRecipientUSAddress/State	ZIP CodeRecipientUSAddress/ZIPCode	Recipient RelationshipRecipientRelationship	Recipient Foundation StatusRecipientFoundationStatus	Purpose Of Grant Or ContributionPurposeOfGrantOrContribution	AmountAmount	Address Line2RecipientUSAddress/AddressLine2
I H SCHWARTZ REHABILITATION CENTER
ONE POSA PLACE	DARTMOUTH	MA	02747	NONE	PUBLIC CHARITY	GENERAL FUNDING	$63,870
JUDGE BAKERS CHILDREN CENTER
53 PARKER HILL AVENUE	BOSTON	MA	02120	NONE	PUBLIC CHARITY	GENERAL FUNDING	$15,000
LEVINE SCHOOL OF MUSIC
2801 UPTON STREET NW	WASHINGTON	DC	20008	NONE	PUBLIC CHARITY	GENERAL FUNDING	$25,000
NEW BEDFORD ART MUSEUM
608 PLEASANT STREET	NEW BEDFORD	MA	02740	NONE	PUBLIC CHARITY	GENERAL FUNDING	$7,500
OCEAN EXPLORIUM OF NEW BEDFORD
174 UNION STREET	NEW BEDFORD	MA	02740	NONE	PUBLIC CHARITY	GENERAL FUNDING	$5,000
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
OUR SISTERS SCHOOL
145 BROWNELL AVE	NEW BEDFORD	MA	02740	NONE	PUBLIC CHARITY	SCHOLARSHIPS FOR STUDENTS	$16,000
THE WOMEN'S CENTER
405 COUNTY STREET	NEW BEDFORD	MA	02740	NONE	PUBLIC CHARITY	GENERAL FUNDING	$15,000
CITY YEAR DC
1875 CONNECTICUT AVENUE 11TH FL STE	WASHINGTON	DC	20009	NONE	PUBLIC CHARITY	GENERAL FUNDING	$25,000	1130
AMERICAN RED CROSS
PO BOX 4002018	DES MOINES	IA	503402018	NONE	PUBLIC CHARITY	HAITI RELIEF AND DEVELOPMENT FUND	$25,000
JUBILEE SUPPORT ALLIANCE
1640 COLUMBIA ROAD	WASHINGTON	DC	20009	NONE	PUBLIC CHARITY	JUMP START PROGRAM AND TEEN RENAISSANCE CENTER	$20,000
NATIVITY PREP SCHOOL
66 SPRING STREET	NEW BEDFORD	MA	02740	NONE	PUBLIC CHARITY	SUMMER CAMPERSHIPS	$10,000
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	$1,000
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

Field	Value	IRS element (for citing)
Tot Grant Or Contri Paid During Year	314370	TotGrantOrContriPaidDuringYear

Grant Or Contri Approved For Future GrantOrContriApprovedForFuture (7 entries)

Address Line1RecipientUSAddress/AddressLine1	CityRecipientUSAddress/City	StateRecipientUSAddress/State	ZIP CodeRecipientUSAddress/ZIPCode	Recipient RelationshipRecipientRelationship	Recipient Foundation StatusRecipientFoundationStatus	Purpose Of Grant Or ContributionPurposeOfGrantOrContribution	AmountAmount
LEVINE SCHOOL OF MUSIC
2801 UPTON STREET NW	WASHINGTON	DC	20008	NONE	PUBLIC CHARITY	GENERAL FUNDING	$50,000
NEW BEDFORD ART MUSEUM
608 PLEASANT STREET	NEW BEDFORD	MA	02740	NONE	PUBLIC CHARITY	GENERAL FUNDING	$2,500
BUILDING BRIDGES ACROSS THE RIVER
1901 MISSISSIPPI AVE SE	WASHINGTON	DC	20020	NONE	PUBLIC CHARITY	GIRLS SCHOOL, THEATER, HEALTH PROJECT	$50,000
HOPE AND A HOME
1439 R STREET NW	WASHINGTON	DC	20009	NONE	PUBLIC CHARITY	GENERAL FUNDING	$50,000
I H SCHWARTZ REHABILITATION CENTER
ONE POSA PLACE	DARTMOUTH	MA	02747	NONE	PUBLIC CHARITY	GENERAL FUNDING	$78,000
OUR SISTERS SCHOOL
145 BROWNELL AVE	NEW BEDFORD	MA	02740	NONE	PUBLIC CHARITY	SCHOLARSHIPS FOR STUDENTS	$48,000
THE WOMEN'S CENTER
405 COUNTY STREET	NEW BEDFORD	MA	02740	NONE	PUBLIC CHARITY	GENERAL FUNDING	$10,000

Field	Value	IRS element (for citing)
Tot Grant Or Contri Approved Future	288500	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	$396,972	ExclusionAmount

Gain Sales Assets Oth Than Invntry GainSalesAssetsOthThanInvntry

Field	Value	IRS element (for citing)
Exclusion Code	18	ExclusionCode
Exclusion	-$1,432,480	ExclusionAmount

Subtotals Part XVIA SubtotalsPartXVIA

Field	Value	IRS element (for citing)
Unrelated Business Income	$0	UnrelatedBusinessIncomeAmount
Exclusion	-$1,035,508	ExclusionAmount
Related Or Exempt Function Income	0	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Part XVIA	-1035508	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	ESTATE OF HILDA KAPLAN	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	954017	AggregateContributions
Person Contribution Type	X	PersonContributionType

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees AccountingFees

Field	Value	IRS element (for citing)
Category	ACCOUNTING FEES	Category
Amount	$51,655	Amount
Net Investment Income	8448	NetInvestmentIncome
Disbursements Charitable Prps	43207	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	172	PriorYearsDepreciation
Computation Method	200DB	ComputationMethod
Life	5.000000000000	Life
Current Year Expense	274	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	1767678	EOYBookValue
EOYFMV	1934677	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	1600470	EOYBookValue
EOYFMV	1762184	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	6291779	BookValue
EOYFMV	7311775	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	1305	AccumulatedDepreciation
Book Value	412	BookValue
EOYFMV	0	EOYFMV

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFees

Field	Value	IRS element (for citing)
Category	LEGAL FEES	Category
Amount	$581	Amount
Net Investment Income	581	NetInvestmentIncome
Disbursements Charitable Prps	0	DisbursementsCharitablePrps

Other Expenses Schedule OtherExpensesSchedule

Other Expenses OtherExpenses

Field	Value	IRS element (for citing)
Description	MISCELLANEOUS EXPENSES	Description
Revenue And Expenses Per Books	15	RevenueAndExpensesPerBooks
Net Investment Income	15	NetInvestmentIncome
Disbursements Charitable Prps	0	DisbursementsCharitablePrps

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees OtherProfessionalFees

Field	Value	IRS element (for citing)
Category	CONSULTING AND ADVISORY FEES	Category
Amount	$40,385	Amount
Net Investment Income	40385	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 (3 entries)

CategoryCategory	AmountAmount	Disbursements Charitable PrpsDisbursementsCharitablePrps
COMM OF MASS	$250	250
FEDERAL TAXES	$6,103	0
FOREIGN TAXES	$1,172	0

LEONARD & HILDA KAPLAN CHARITABLE FOUNDATION: Form 990PF, tax year 2009

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 (17 entries)

Grant Or Contri Approved For Future GrantOrContriApprovedForFuture (7 entries)

Analysis Income Producing Acty AnalysisIncomeProducingActy

Dividends And Int From Sec Part VII DividendsAndIntFromSecPartVII

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 Expenses Schedule OtherExpensesSchedule

Other Expenses OtherExpenses

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees OtherProfessionalFees

Substantial Contributors Sch SubstantialContributorsSch

Substantial Contributor SubstantialContributor

US Address USAddress

Taxes Schedule TaxesSchedule

Taxes Taxes (3 entries)

Comments