CORRINE AND LENNY SANDS FOUNDATION: Form 990PF, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
CORRINE AND LENNY SANDS FOUNDATION (EIN 95-4891834)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-04-15
IRS object ID
202631059349100243
Schema version
2025v4.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-04-15T13:35:08-05:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1HOLTHOUSE CARLIN & VAN TRIGT LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line115760 VENTURA BLVD SUITE 1700AddressLine1Txt
CityENCINOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP91436ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN954891834EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE SANDS FAMILY FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% LEONARD AND CORRINE SANDSInCareOfNm
Business Name ControlSANDBusinessNameControlTxt
Phone8187889246PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1321 St Pierre RoadAddressLine1Txt
CityLos AngelesCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90077ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonLENNY SANDSPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone8187889246PhoneNum
Signature2026-02-24SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonNORMAN J TAMKINPreparerPersonNm
PTINP00230294PTIN
Phone8188493140PhoneNum
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$4,014FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$186,500ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$5InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$5InterestOnSavNetInvstIncmAmt
Total Rev And Expnss$186,505TotalRevAndExpnssAmt
Total Net Invst Incm$5TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$0CompOfcrDirTrstRevAndExpnssAmt
Accounting Fees Rev And Expnss$3,783AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$0AccountingFeesNetInvstIncmAmt
Accounting Fees Adj Net Incm$0AccountingFeesAdjNetIncmAmt
Accounting Fees Chrtbl Prps$3,783AccountingFeesChrtblPrpsAmt
Taxes Rev And Expnss$75TaxesRevAndExpnssAmt
Taxes Dsbrs Chrtbl$75TaxesDsbrsChrtblAmt
Other Expenses Rev And Expnss$1,329OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl$1,329OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$5,187TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Adj Net Incm$0TotOprExpensesAdjNetIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$5,187TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$181,250ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$181,250ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$186,437TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Adj Net Incm$0TotalExpensesAdjNetIncmAmt
Total Expenses Dsbrs Chrtbl$186,437TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$68ExcessRevenueOverExpensesAmt
Net Investment Income$5NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$3,946SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$4,014SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$4,014SavAndTempCashInvstEOYFMVAmt
Total Assets BOY$3,946TotalAssetsBOYAmt
Total Assets EOY$4,014TotalAssetsEOYAmt
Total Assets EOYFMV$4,014TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Retained Earning BOY$3,946RetainedEarningBOYAmt
Tot Net Ast Or Fund Balances BOY$3,946TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$0TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$3,946TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$0TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$3,946TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$68ExcessRevenueOverExpensesAmt
Subtotal$4,014SubtotalAmt
Tot Net Ast Or Fund Balances EOY$4,014TotNetAstOrFundBalancesEOYAmt
FieldValueIRS element (for citing)
Cap Gains Loss Tx Invst Incm DetailCapGainsLossTxInvstIncmDetail

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$0InvestmentIncomeExciseTaxAmt
Subtotal$0SubtotalAmt
Tax Based On Investment Income$0TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$191EstimatedPlusOvpmtIncmTxAmt
Exempt Frgn Org Tax Wthld At Srce$0ExemptFrgnOrgTaxWthldAtSrceAmt
Total Payments And Credits$191TotalPaymentsAndCreditsAmt
Overpayment$191OverpaymentAmt
Applied To ES Tax$191AppliedToESTaxAmt
Refund$0RefundAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateCAOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1LEONARD AND CORRINE SANDSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8187889246PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1321 ST PIERRE ROADAddressLine1Txt
CityLOS ANGELESCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90077ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYfalseUndistributedIncomePYInd
Undistr Incm Sect4942a2 Not AppfalseUndistrIncmSect4942a2NotAppInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
LEONARD SANDS
321 ST PIERRE ROADLOS ANGELESCA90077DIRECTOR5.0$0$0$0
CORRINE SANDS
321 ST PIERRE ROADLOS ANGELESCA90077DIRECTOR5.0$0$0$0

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1NONEDescription1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$5,907AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$5,907TotalFMVOfUnusedAssetsAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$5,907AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$89CashDeemedCharitableAmt
Net Vl Noncharitable Assets$5,818NetVlNoncharitableAssetsAmt
Minimum Investment Return$291MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$291MinimumInvestmentReturnAmt
Tax Based On Investment Income$0TaxBasedOnInvestmentIncomeAmt
Total Tax$0TotalTaxAmt
Distributable Before Adj$291DistributableBeforeAdjAmt
Distributable Before Ded$291DistributableBeforeDedAmt
Distributable As Adjusted$291DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$186,437ExpensesAndContributionsAmt
Program Related Invst Total$0ProgramRelatedInvstTotalAmt
Charitable Assets Acquis Paid$0CharitableAssetsAcquisPaidAmt
Set Aside Suitability Test$0SetAsideSuitabilityTestAmt
Set Aside Cash Distri Test$0SetAsideCashDistriTestAmt
Qualifying Distributions$186,437QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$291DistributableAsAdjustedAmt
Undistributed Income PY$0UndistributedIncomePYAmt
Prior Year12023PriorYear1Yr
Prior Year22022PriorYear2Yr
Prior Year32021PriorYear3Yr
Total For Prior Years$0TotalForPriorYearsAmt
Excess Distribution Cyov Yr5$201,012ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$271,819ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$314,000ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$102,406ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$183,944ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$1,073,181TotalExcessDistributionCyovAmt
Qualifying Distributions$186,437QualifyingDistributionsAmt
Applied To Year1$0AppliedToYear1Amt
Applied To Current Year$291AppliedToCurrentYearAmt
Remaining Distri From Corpus$186,146RemainingDistriFromCorpusAmt
Total Corpus$1,259,327TotalCorpusAmt
Prior Year Undistributed Incm$0PriorYearUndistributedIncmAmt
Taxable1$0Taxable1Amt
Taxable2$0Taxable2Amt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$201,012ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$1,058,315ExcessDistriCyovToNextYrAmt
Excess From Year4$271,819ExcessFromYear4Amt
Excess From Year3$314,000ExcessFromYear3Amt
Excess From Year2$102,406ExcessFromYear2Amt
Excess From Year1$183,944ExcessFromYear1Amt
Excess From Current Year$186,146ExcessFromCurrentYearAmt
FieldValueIRS element (for citing)
Private Operating FoundationsPrivateOperatingFoundationsGrp

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerLEONARD SANDSContributingManagerNm
Contributing ManagerCORRINE SANDSContributingManagerNm
Shareholder ManagerNAShareholderManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (11 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmtAddress Line2RecipientUSAddress/AddressLine2Txt
BRAWERMAN ELEMENTARY SCHOOL
3663 WILSHIRE BOULEVARDLOS ANGELESCA90010NONEPCTO FURTHER THE ORGANIZATION'S CHARITABLE PURPOSE$12,000
LOS ANGELES POLICE FOUNDATION
633 W 5TH STREET SUITE 960LOS ANGELESCA90071NONEPCTO FURTHER THE ORGANIZATION'S CHARITABLE PURPOSE$5,500
LOS ANGELES BALLET
11755 Exposition BoulevardLos AngelesCA90064NONEPCTO FURTHER THE ORGANIZATION'S CHARITABLE PURPOSE$25,000
JEWISH VOCATIONAL SERVICES
6505 WILSHIRE BLVD SUITE 200LOS ANGELESCA90048NONEPCTO FURTHER THE ORGANIZATION'S CHARITABLE PURPOSE$1,750
THE JEWISH FEDERATION OF LA
6505 WILSHIRE BLVD 1200LOS ANGELESCA90048NONEPCTO FURTHER THE ORGANIZATION'S CHARITABLE PURPOSE$20,000
VISTA DEL MAR CHILD AND FAMILY SERVICES
3200 MOTOR AVELOS ANGELESCA90034NONEPCTO FURTHER THE ORGANIZATION'S CHARITABLE PURPOSE$11,500
AMERICAN FRIENDS OF MAGEN DAVID ADOM
20 W 36TH ST SUITE 1100NEW YORKNY10018NONEPCTO FURTHER THE ORGANIZATION'S CHARITABLE PURPOSE$5,000
THE INTERNATIONAL CHURCHILL SOCIETY
2020 PENNSYLVANIA AVE NWWASHINGTONDC20006NONEPCTO FURTHER THE ORGANIZATION'S CHARITABLE PURPOSE$10,000BOX 314
HOLOCAUST MUSEUM LA
100 THE GROVE DRIVELOS ANEGELESCA90036NONEPCTO FURTHER THE ORGANIZATION'S CHARITABLE PURPOSE$75,000
TEMPLE OF THE ARTS
8440 WILSHIRE BLVD 8TH FLOORBEVERLY HILLSCA90211NONEPCTO FURTHER THE ORGANIZATION'S CHARITABLE PURPOSE$3,000
YOUNG ISRAEL OF BEVERLY HILLS
9261 ALDEN DRIVEBEVERLY HILLSCA90210NONEPCTO FURTHER THE ORGANIZATION'S CHARITABLE PURPOSE$12,500
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$181,250TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

FieldValueIRS element (for citing)
Fees Contracts From Govt AgFeesContractsFromGovtAgGrp
Membership Dues And AssmntMembershipDuesAndAssmntGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$5ExclusionAmt
FieldValueIRS element (for citing)
Dividends And Interest From Sec DtlDividendsAndInterestFromSecDtl
Net Rntl Incm Re Debt Fincd PropNetRntlIncmReDebtFincdPropGrp
Net Rntl Incm Re Not Debt Fincd PropNetRntlIncmReNotDebtFincdProp
Net Rental Income Personal PropNetRentalIncomePersonalPropGrp
Other Investment IncomeOtherInvestmentIncomeGrp
Gain Sales Ast Oth Than InvntryGainSalesAstOthThanInvntryGrp
Net Income Loss From Special EvtNetIncomeLossFromSpecialEvtGrp
Gross Profit Loss Sls Of InvntryGrossProfitLossSlsOfInvntryGrp

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$5ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$5TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Schedule B IRS990ScheduleB

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
General RuleYes (X)GeneralRuleInd

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
Contributor1ContributorNum
Contributor PersonLEONARD SANDSContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1321 ST PIERRE ROADAddressLine1Txt
CityLOS ANGELESCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90077ZIPCd
FieldValueIRS element (for citing)
Total Contributions$186,500TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryACCOUNTING FEESCategoryTxt
Amt$3,783Amt
Disbursements Charitable Prps$3,783DisbursementsCharitablePrpsAmt

All Oth Prog Rltd Investments Sch AllOthProgRltdInvestmentsSch

All Other Program Related Invst AllOtherProgramRelatedInvstGrp

FieldValueIRS element (for citing)
DescNONEDesc

Depreciation Schedule DepreciationSchedule

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
BANK SERVICE CHARGES$54$54
MISCELLANEOUS EXPENSE$1,275$1,275

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryCA FILING FEESCategoryTxt
Amt$75Amt
Disbursements Charitable Prps$75DisbursementsCharitablePrpsAmt

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