Form990-PF

Department of the Treasury
Internal Revenue Service
Return of Private Foundation
or Section 4947(a)(1) Nonexempt Charitable Trust
Treated as a Private Foundation
Note. The foundation may be able to use a copy of this return to satisfy state reporting requirements.
OMB No. 1545-0052
2011
For calendar year 2011, or tax year beginning 08-01-2011 , and ending 07-31-2012
G
Check all that apply:
Name of foundation
The Albert B & Audrey G Ratner Family Foundation
 

Number and street (or P.O. box number if mail is not delivered to street address)RMS Investment Group 50 Public Sq R   Room/suite
City or town, state, and ZIP code
Cleveland, OH44113
A Employer identification number

23-7218805
B Telephone number (see page 10 of the instructions)

(800) 839-1754
C bullet
D 1. bullet
H Check type of organization:
2. bullet
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)bullet$2,241,012J Accounting method:
 
(Part I, column (d) must be on cash basis.)
E bullet
F bullet
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see page 11 of the instructions).) (a) Revenue and
expenses per
books 		(b) Net investment
income 		(c) Adjusted net
income 		(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule)  
2 Check bullet
3 Interest on savings and temporary cash investments      
4 Dividends and interest from securities......      
5a Gross rents..............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 Click to see attachment 335,101
b Gross sales price for all assets on line 6a 599,102
7 Capital gain net income (from Part IV, line 2)... 335,101
8 Net short-term capital gain.........  
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule).......      
12 Total. Add lines 1 through 11........ 335,101 335,101  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc.        
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule).......        
c Other professional fees (attach schedule)....        
17 Interest...............        
18 Taxes (attach schedule) (see page 14 of the instructions) Click to see attachment 18,934      
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment 26,045     26,045
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 44,979 0   26,045
25 Contributions, gifts, grants paid........ 1,087,569 1,087,569
26 Total expenses and disbursements. Add lines 24 and 25 1,132,548 0   1,113,614
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -797,447
b Net investment income (if negative, enter -0-) 335,101
c Adjusted net income (if negative, enter -0-)...  
For Privacy Act and Paperwork Reduction Act Notice, see page 30 of the instructions.
Cat. No. 11289X Form 990-PF (2011)
Form 990-PF (2011)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.)		 Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing...............      
2 Savings and temporary cash investments.......... 675,596 142,149 142,149
3 Accounts receivable bullet  
Less: allowance for doubtful accounts bullet        
4 Pledges receivable bullet  
Less: allowance for doubtful accounts bullet        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see page 15 of the
instructions)....................      
7 Other notes and loans receivable (attach schedule) bullet  
Less: allowance for doubtful accounts bullet        
8 Inventories for sale or use...............      
9 Prepaid expenses and deferred charges...........      
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule)........ 1,222,928 Click to see attachment958,928 2,098,863
c Investments—corporate bonds (attach schedule)........      
11 Investments—land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
12 Investments—mortgage loans..............      
13 Investments—other (attach schedule)...........      
14 Land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
15 Other assets (describe bullet)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 1,898,524 1,101,077 2,241,012
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable...................    
19 Deferred revenue..................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe bullet)    
23 Total liabilities (add lines 17 through 22)..........   0
Net Assets or Fund Balances bullet
and complete lines 24 through 26 and lines 30 and 31.
24 Unrestricted....................    
25 Temporarily restricted................    
26 Permanently restricted................    
bullet
and complete lines 27 through 31.
27 Capital stock, trust principal, or current funds.........    
28 Paid-in or capital surplus, or land, bldg., and equipment fund    
29 Retained earnings, accumulated income, endowment, or other funds 1,898,524 1,101,077
30 Total net assets or fund balances (see page 17 of the
instructions).................... 1,898,524 1,101,077
31 Total liabilities and net assets/fund balances (see page 17 of
the instructions).................. 1,898,524 1,101,077
Part III Analysis of Changes in Net Assets or Fund Balances
1 Total net assets or fund balances at beginning of year—Part II, column (a), line 30 (must agree
with end-of-year figure reported on prior year’s return)............... 1 1,898,524
2 Enter amount from Part I, line 27a..................... 2 -797,447
3 Other increases not included in line 2 (itemize) bullet 3  
4 Add lines 1, 2, and 3.......................... 4 1,101,077
5 Decreases not included in line 2 (itemize) bullet 5  
6 Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 30. 6 1,101,077
Form 990-PF (2011)
Form 990-PF (2011)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.) 		(b) How acquired
P—Purchase
D—Donation 		(c) Date acquired
(mo., day, yr.) 		(d) Date sold
(mo., day, yr.)
1 a Publicly-traded Securities      
b
c
d
e
(e) Gross sales price (f) Depreciation allowed
(or allowable) 		(g) Cost or other basis
plus expense of sale 		(h) Gain or (loss)
(e) plus (f) minus (g)
a 599,102   264,001 335,101
b
c
d
e
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l) Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i) F.M.V. as of 12/31/69 (j) Adjusted basis
as of 12/31/69 		(k) Excess of col. (i)
over col. (j), if any
a       335,101
b
c
d
e
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2 335,101
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see pages 13 and 17 of the instructions).
If (loss), enter -0- in Part I, line 8 . . . . . . . . . . . . . 		Bracket 3  
Part V
Qualification Under Section 4940(e) for Reduced Tax on Net Investment Income
(For optional use by domestic private foundations subject to the section 4940(a) tax on net investment income.)

If section 4940(d)(2) applies, leave this part blank.
Was the foundation liable for the section 4942 tax on the distributable amount of any year in the base period?
If “Yes,” the foundation does not qualify under section 4940(e). Do not complete this part.
1 Enter the appropriate amount in each column for each year; see page 18 of the instructions before making any entries.
(a)
Base period years Calendar
year (or tax year beginning in) 		(b)
Adjusted qualifying distributions 		(c)
Net value of noncharitable-use assets 		(d)
Distribution ratio
(col. (b) divided by col. (c))
2010 1,881,094 4,072,434 000.461909
2009 910,182 4,255,056 000.213906
2008 1,323,774 3,613,228 000.366369
2007 687,098 5,814,560 000.118169
2006 224,168 2,177,949 000.102926
2 Total of line 1, column (d) ...................... 2 001.263279
3 Average distribution ratio for the 5-year base period—divide the total on line 2 by 5, or by
the number of years the foundation has been in existence if less than 5 years. . . 		3 000.252656
4 Enter the net value of noncharitable-use assets for 2011 from Part X, line 5..... 4 2,637,732
5 Multiply line 4 by line 3....................... 5 666,439
6 Enter 1% of net investment income (1% of Part I, line 27b)........... 6 3,351
7 Add lines 5 and 6......................... 7 669,790
8 Enter qualifying distributions from Part XII, line 4.............. 8 1,113,614
If line 8 is equal to or greater than line 7, check the box in Part VI, line 1b, and complete that part using a 1% tax rate. See
the Part VI instructions on page 18.
Form 990-PF (2011)
Form 990-PF (2011)
Page 4
Part VI
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see page 18 of the instructions)
1a Bulletand enter “N/A” on line 1. Bracket
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions)
b 1 3,351
hereBulletand enter 1% of Part I, line 27b...................
c All other domestic foundations enter 2% of line 27b. Exempt foreign organizations enter 4% of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2  
3 Add lines 1 and 2............................ 3 3,351
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-). 4  
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 3,351
6 Credits/Payments:
a 2011 estimated tax payments and 2010 overpayment credited to 2011 6a 6,800
b Exempt foreign organizations—tax withheld at source....... 6b
c Tax paid with application for extension of time to file (Form 8868) 6c  
d Backup withholding erroneously withheld ........... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. Tax Paid Original Return: 6800 7 6,800
8 Enter any penalty for underpayment of estimated tax. if Form 2220 is attached. Click to see attachment 8  
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......Bullet 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...Bullet 10 3,449
11 Enter the amount of line 10 to be: Credited to 2012 estimated taxBullet3,449 Refunded Bullet 11  
Part VII-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes (see page 19 of
the instructions for definition)?............................
1b
 
No
If the answer is “Yes” to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. bullet$   (2) On foundation managers.bullet$  
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.bullet$  
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If “Yes,” attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If “Yes,” attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?........
4a
 
No
b
If “Yes,” has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
Yes
 
If “Yes,” attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
  • By language in the governing instrument, or
  • By state legislation that effectively amends the governing instrument so that no mandatory directions
    • that conflict with the state law remain in the governing instrument?................
    6
    Yes
     
    7
    Did the foundation have at least $5,000 in assets at any time during the year? If “Yes,” complete Part II, col. (c), and Part XV.
    7
    Yes
     
    8a
    Enter the states to which the foundation reports or with which it is registered (see page 19 of the
    instructions)bullet
    b
    If the answer is “Yes” to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
    General (or designate) of each state as required by General Instruction G? If “No,” attach explanation .
    8b
    Yes
     
    9
    Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
    or 4942(j)(5) for calendar year 2011 or the taxable year beginning in 2011 (see instructions for Part XIV on
    page 27)? If “Yes,” complete Part XIV..........................
    9
     
    No
    10
    Did any persons become substantial contributors during the tax year? If “Yes,” attach a schedule listing their names and addresses.
    10
     
    No
    11
    At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
    meaning of section 512(b)(13)? If "Yes," attach schedule. (see page 20 of the instructions) .......
    11
     
    No
    12
    Did the foundation acquire a direct or indirect interest in any applicable insurance contract before August 17, 2008?
    12
     
    No
    13
    Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
    13
    Yes
     
    Website addressbullet  
    14
    The books are in care ofbulletFoundation Source Telephone no.bullet (800) 839-1754
    Located atbullet501 Silverside Road Suite 123WilmingtonDE ZIP+4bullet198091377
    15
    Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041.........bullet
    and enter the amount of tax-exempt interest received or accrued during the year ......bullet
    15  
    16
    At any time during calendar year 2011, did the foundation have an interest in or a signature or other authority over
    a bank, securities, or other financial account in a foreign country? .................
    16
     
    No
    See page 20 of the instructions for exceptions and filing requirements for Form TD F 90-22.1. If "Yes", enter the name of the foreign country bullet  
    Form 990-PF (2011)
    Form 990-PF (2011)
    Page 5
    Part VII-B
    Statements Regarding Activities for Which Form 4720 May Be Required
    File Form 4720 if any item is checked in the “Yes” column, unless an exception applies.
    Yes
    No
    1a
    During the year did the foundation (either directly or indirectly):
    (1) Engage in the sale or exchange, or leasing of property with a disqualified person?
    (2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
    a disqualified person?.........................
    (3) Furnish goods, services, or facilities to (or accept them from) a disqualified person?
    (4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person?
    (5) Transfer any income or assets to a disqualified person (or make any of either available
    for the benefit or use of a disqualified person)?.................
    (6) Agree to pay money or property to a government official? (Exception. Check “No”
    if the foundation agreed to make a grant to or to employ the official for a period
    after termination of government service, if terminating within 90 days.).........
    b
    If any answer is “Yes” to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
    section 53.4941(d)-3 or in a current notice regarding disaster assistance (see page 20 of the instructions)?...
    1b
     
     
    .........bullet
    c
    Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
    that were not corrected before the first day of the tax year beginning in 2011?.............
    1c
     
    No
    2
    Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
    operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
    a
    At the end of tax year 2011, did the foundation have any undistributed income (lines 6d
    and 6e, Part XIII) for tax year(s) beginning before 2011?...............
    If “Yes,” list the years bullet20, 20, 20, 20
    b
    Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
    (relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
    to all years listed, answer “No” and attach statement—see page 20 of the instructions.) .........
    2b
     
     
    c
    If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
    bullet20, 20, 20, 20
    3a
    Did the foundation hold more than a 2% direct or indirect interest in any business
    enterprise at any time during the year?.....................
    b
    If “Yes,” did it have excess business holdings in 2011 as a result of (1) any purchase by the foundation
    or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
    by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
    the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine
    if the foundation had excess business holdings in 2011.)....................
    3b
     
     
    4a
    Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
    4a
     
    No
    b
    Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
    charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2011?
    4b
     
    No
    5a
    During the year did the foundation pay or incur any amount to:
    (1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))?
    (2) Influence the outcome of any specific public election (see section 4955); or to carry
    on, directly or indirectly, any voter registration drive?...............
    (3) Provide a grant to an individual for travel, study, or other similar purposes?
    (4) Provide a grant to an organization other than a charitable, etc., organization described
    in section 509(a)(1), (2), or (3), or section 4940(d)(2)? (see page 22 of the instructions)...
    (5) Provide for any purpose other than religious, charitable, scientific, literary, or
    educational purposes, or for the prevention of cruelty to children or animals?........
    b
    If any answer is “Yes” to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
    Regulations section 53.4945 or in a current notice regarding disaster assistance (see page 22 of the instructions)?
    5b
     
     
    .........bullet
    c
    If the answer is “Yes” to question 5a(4), does the foundation claim exemption from the
    tax because it maintained expenditure responsibility for the grant?............
    If “Yes,” attach the statement required by Regulations section 53.4945–5(d).
    6a
    Did the foundation, during the year, receive any funds, directly or indirectly, to pay
    premiums on a personal benefit contract?....................
    b
    Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract?....
    6b
     
    No
    If “Yes” to 6b, file Form 8870.
    7a
    At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
    b
    If yes, did the foundation receive any proceeds or have any net income attributable to the transaction? ....
    7b
    Yes
     
    Form 990-PF (2011)
    Form 990-PF (2011)
    Page 6
    Part VIII
    Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
    and Contractors
    1 List all officers, directors, trustees, foundation managers and their compensation (see page 22 of the instructions).
    (a) Name and address (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation
     (If not paid, enter
    -0-)     		(d) Contributions to
    employee benefit plans
    and deferred compensation     		(e) Expense account,
    other allowances
    Albert B Ratner President
    001.00     		0    
    50 Public Square Ste 1600
    Cleveland,OH44113
    Audrey G Ratner Trustee
    001.00     		0    
    50 Public Square Ste 1600
    Cleveland,OH44113
    Brian Ratner Treasurer / Trustee
    001.00     		0    
    50 Public Square Ste 1600
    Cleveland,OH44113
    Deborah R Salzberg Secretary / Trustee
    001.00     		0    
    50 Public Square Ste 1600
    Cleveland,OH44113
    2 Compensation of five highest-paid employees (other than those included on line 1—see page 23 of the instructions).
    If none, enter “NONE.”
    (a) Name and address of each employee paid more than $50,000 (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation (d) Contributions to
    employee benefit
    plans and deferred
    compensation     		(e) Expense account,
    other allowances
    NONE
    Total number of other employees paid over $50,000...................bullet  
    3 Five highest-paid independent contractors for professional services (see page 23 of the instructions). If none, enter "NONE".
    (a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
     
    Total number of others receiving over $50,000 for professional services.............bullet  
    Part IX-A
    Summary of Direct Charitable Activities
    List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
    1
     
    2  
    3  
    4  
    Form 990-PF (2011)
    Form 990-PF (2011)
    Page 7
    Part IX-B
    Summary of Program-Related Investments (see page 23 of the instructions)
    Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
    1  
    2  
    All other program-related investments. See page 24 of the instructions.
    3  
    Total. Add lines 1 through 3..........................bullet  
    Part X
    Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations,
    see page 24 of the instructions.)
    1
    Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
    purposes:
    a
    Average monthly fair market value of securities...................
    1a
    2,371,141
    b
    Average of monthly cash balances.......................
    1b
    306,760
    c
    Fair market value of all other assets (see page 24 of the instructions)............
    1c
    0
    d
    Total (add lines 1a, b, and c).........................
    1d
    2,677,901
    e
    Reduction claimed for blockage or other factors reported on lines 1a and
    1c (attach detailed explanation) .............
    1e
     
    2
    Acquisition indebtedness applicable to line 1 assets..................
    2
     
    3
    Subtract line 2 from line 1d.........................
    3
    2,677,901
    4
    Cash deemed held for charitable activities. Enter 1 1⁄2% of line 3 (for greater amount, see page 25
    of the instructions) Click to see attachment...........................
    4
    40,169
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
    2,637,732
    6
    Minimum investment return. Enter 5% of line 5..................
    6
    131,887
    Part XI
    Distributable Amount bullet and do not complete this part.)
    1
    Minimum investment return from Part X, line 6....................
    1
    131,887
    2a
    Tax on investment income for 2011 from Part VI, line 5......
    2a
    3,351
    b
    Income tax for 2011. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
    3,351
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    128,536
    4
    Recoveries of amounts treated as qualifying distributions................
    4
     
    5
    Add lines 3 and 4............................
    5
    128,536
    6
    Deduction from distributable amount (see page 25 of the instructions)...........
    6
     
    7
    Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XIII,
    line 1................................
    7
    128,536
    Part XII
    Qualifying Distributions (see page 25 of the instructions)
    1
    Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
    a
    Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 Click to see attachment..........
    1a
    1,113,614
    b
    Program-related investments—total from Part IX-B..................
    1b
     
    2
    Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
    purposes...............................
    2
     
    3
    Amounts set aside for specific charitable projects that satisfy the:
    a
    Suitability test (prior IRS approval required)....................
    3a
     
    b
    Cash distribution test (attach the required schedule) .................
    3b
     
    4
    Qualifying distributions. Add lines 1a through 3b. Enter here and on Part V, line 8, and Part XIII, line 4
    4
    1,113,614
    5
    Foundations that qualify under section 4940(e) for the reduced rate of tax on net investment
    income. Enter 1% of Part I, line 27b (see page 26 of the instructions)............
    5
    3,351
    6
    Adjusted qualifying distributions. Subtract line 5 from line 4..............
    6
    1,110,263
    Note: The amount on line 6 will be used in Part V, column (b), in subsequent years when calculating whether the foundation qualifies for
    the section 4940(e) reduction of tax in those years.
    Form 990-PF (2011)
    Form 990-PF (2011)
    Page 8
    Part XIII
    Undistributed Income (see page 26 of the instructions)
    (a)
    Corpus     		(b)
    Years prior to 2010     		(c)
    2010     		(d)
    2011
    1 Distributable amount for 2011 from Part XI, line 7 128,536
    2 Undistributed income, if any, as of the end of 2011:
    a Enter amount for 2010 only.......  
    b Total for prior years:20, 20, 20  
    3 Excess distributions carryover, if any, to 2011:
    a From 2006....... 116,935
    b From 2007....... 399,536
    c From 2008....... 1,143,503
    d From 2009....... 702,621
    e From 2010....... 1,706,958
    fTotal of lines 3a through e......... 4,069,553
    4Qualifying distributions for 2011 from Part
    XII, line 4: bullet$ 1,113,614
    a Applied to 2010, but not more than line 2a  
    b Applied to undistributed income of prior years
    (Election required—see page 26 of the instructions)    		  
    c Treated as distributions out of corpus (Election
    required—see page 26 of the instructions)...     		 
    d Applied to 2011 distributable amount..... 128,536
    e Remaining amount distributed out of corpus 985,078
    5 Excess distributions carryover applied to 2011.    
    (If an amount appears in column (d), the
    same amount must be shown in column (a).)
    6Enter the net total of each column as
    indicated below:
    a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5 5,054,631
    b Prior years’ undistributed income. Subtract
    line 4b from line 2b ...........     		 
    c Enter the amount of prior years’ undistributed
    income for which a notice of deficiency has
    been issued, or on which the section 4942(a)
    tax has been previously assessed......     		 
    d Subtract line 6c from line 6b. Taxable
    amount—see page 27 of the instructions ...     		 
    e Undistributed income for 2010. Subtract line
    4a from line 2a. Taxable amount—see page 27
    of the instructions ...........     		 
    f Undistributed income for 2011. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2011 ..........     		0
    7 Amounts treated as distributions out of
    corpus to satisfy requirements imposed by
    section 170(b)(1)(F) or 4942(g)(3) (see page 27
    of the instructions) ...........     		 
    8Excess distributions carryover from 2006 not
    applied on line 5 or line 7 (see page 27 of the
    instructions) .............     		116,935
    9Excess distributions carryover to 2012.
    Subtract lines 7 and 8 from line 6a ......     		4,937,696
    10 Analysis of line 9:
    a Excess from 2007.... 399,536
    b Excess from 2008.... 1,143,503
    c Excess from 2009.... 702,621
    d Excess from 2010.... 1,706,958
    e Excess from 2011.... 985,078
    Form 990-PF (2011)
    Form 990-PF (2011)
    Page 9
    Part XIV
    Private Operating Foundations (see page 27 of the instructions and Part VII-A, question 9)
    1a If the foundation has received a ruling or determination letter that it is a private operating
    foundation, and the ruling is effective for 2011, enter the date of the ruling.......bullet
     
    b Check box to indicate whether the organization is a private operating foundation described in section or
    2a Enter the lesser of the adjusted net
    income from Part I or the minimum
    investment return from Part X for each
    year listed ..........     		Tax year Prior 3 years (e) Total
    (a) 2011 (b) 2010 (c) 2009 (d) 2008
             
    b 85% of line 2a .........          
    c Qualifying distributions from Part XII,
    line 4 for each year listed .....     		         
    d Amounts included in line 2c not used directly
    for active conduct of exempt activities ....     		         
    e Qualifying distributions made directly
    for active conduct of exempt activities.
    Subtract line 2d from line 2c ....     		         
    3 Complete 3a, b, or c for the
    alternative test relied upon:
    a “Assets” alternative test—enter:
    (1) Value of all assets ......          
    (2) Value of assets qualifying
    under section 4942(j)(3)(B)(i)    		          
    b “Endowment” alternative test— enter 2⁄3
    of minimum investment return shown in
    Part X, line 6 for each year listed...     		         
    c “Support” alternative test—enter:
    (1) Total support other than gross
    investment income (interest,
    dividends, rents, payments
    on securities loans (section
    512(a)(5)), or royalties) ....     		         
    (2) Support from general public
    and 5 or more exempt
    organizations as provided in
    section 4942(j)(3)(B)(iii)....     		         
    (3) Largest amount of support
    from an exempt organization    		          
    (4) Gross investment income          
    Part XV
    Supplementary Information (Complete this part only if the organization had $5,000 or more in
    assets at any time during the year—see page 27 of the instructions.)
    1Information Regarding Foundation Managers:
    aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
    before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
    Albert B Ratner
    Audrey G Ratner
    bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
    ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
    2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
    Check here bullet
    aThe name, address, and telephone number of the person to whom applications should be addressed:
    bThe form in which applications should be submitted and information and materials they should include:
    cAny submission deadlines:
    dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
    factors:
    Form 990-PF (2011)
    Form 990-PF (2011)
    Page 10
    Part XV
    Supplementary Information (continued)
    3 Grants and Contributions Paid During the Year or Approved for Future Payment
    Recipient If recipient is an individual,
    show any relationship to
    any foundation manager
    or substantial contributor
    		 Foundation
    status of
    recipient     		Purpose of grant or
    contribution     		Amount
    Name and address (home or business)
    aPaid during the year
    ACADEMY FOR THE LOVE OF LEARNING IN
    133 SETON VILLAGE RD
    SANTA FE,NM87508     		N/A 509(a)(1) General Unrestricted 200
    ALZHEIMER'S DISEASE REL DISORDERS
    225 N MICHIGAN AVE 17TH FL
    CHICAGO,IL60601     		N/A 509(a)(1) Cleveland Area Chapter Annual Fund 450
    AMERICAN CANCER SOCIETY INC
    PO BOX 22718
    OKLAHOMA CITY,OK73123     		N/A 509(a)(1) Cleveland Annual Fund Drive 100
    AMERICAN FRIENDS OF RABBINICAL COLL
    510 2ND ST
    LAKEWOOD,NJ08701     		N/A 509(a)(1) General Unrestricted 5,000
    AMERICAN HEART ASSOCIATION INC
    7272 GREENVILLE AVE
    DALLAS,TX75231     		N/A 509(a)(1) General Unrestricted 400
    AMERICAN INSTITUTE FOR CANCER RESEA
    1759 R ST NW
    WASHINGTON,DC20009     		N/A 509(a)(1) General Unrestricted 125
    AMERICAN JEWISH JOINT DIST COMMITTE
    711 3RD AVE
    NEW YORK,NY10017     		N/A 509(a)(1) General Unrestricted 1,200
    AMERICAN RED CROSS
    3747 EUCLID AVE
    CLEVELAND,OH44115     		N/A 509(a)(1) General Unrestricted 1,000
    ANTI-DEFAMATION LEAGUE
    605 3RD AVE
    NEW YORK,NY10158     		N/A 509(a)(2) General Unrestricted 10,000
    APPLEWOOD CENTERS INC
    2525 E 22ND ST
    CLEVELAND,OH44115     		N/A 509(a)(1) Annual Holiday Program 100
    ART INSTITUTE OF CHICAGO
    111 S MICHIGAN AVE
    CHICAGO,IL60603     		N/A 509(a)(1) General Unrestricted 200
    B'NAI JESHURUN CONGREGATION
    27501 FAIRMOUNT BLVD
    PEPPER PIKE,OH44124     		N/A 509(a)(1) Sanford Gloria Kurland Early Childhood Fund 100
    CANTORS ASSEMBLY FOUNDATION INC
    36 S CHARLES ST STE 2300
    BALTIMORE,MD21201     		N/A 509(a)(1) General Unrestricted 1,000
    CASE WESTERN RESERVE UNIVERSITY
    10900 EUCLID AVE
    CLEVELAND,OH44106     		N/A 509(a)(1) The Dr. Herschel H. Jeannette S. Pevaroff Endowment Fund 100
    CATHOLIC CHARITIES CORPORATION
    7911 DETROIT AVE
    CLEVELAND,OH44102     		N/A 509(a)(1) General Unrestricted 2,000
    CENTRAL FUND OF ISRAEL
    980 AVE OF THE AMERICAS FRNT 3
    NEW YORK,NY10018     		N/A 509(a)(1) Efrat Emergency Medical Center 5,000
    CHABAD JEWISH CENTER OF SOLON
    5570 HARPER RD
    SOLON,OH44139     		N/A 509(a)(1) Annual Partnership/Membership Fund 250
    CHAMAH
    27 WILLIAM ST STE 613
    NEW YORK,NY10005     		N/A 509(a)(1) General Unrestricted 5,000
    CHICAGO HISTORY MUSEUM
    1601 N CLARK ST
    CHICAGO,IL60614     		N/A 509(a)(1) Annual Fund 1,000
    CHILDREN INTERNATIONAL
    2000 E RED BRIDGE RD
    KANSAS CITY,MO64131     		N/A 509(a)(1) HOPE Fund 25
    CHILDREN INTERNATIONAL
    2000 E RED BRIDGE RD
    KANSAS CITY,MO64131     		N/A 509(a)(1) Sponsorship Program 25
    CHILDREN INTERNATIONAL
    2000 E RED BRIDGE RD
    KANSAS CITY,MO64131     		N/A 509(a)(1) Charitable Event 35
    CHILDREN INTERNATIONAL
    2000 E RED BRIDGE RD
    KANSAS CITY,MO64131     		N/A 509(a)(1) Happy Easter Initiative 30
    CHILDREN INTERNATIONAL
    2000 E RED BRIDGE RD
    KANSAS CITY,MO64131     		N/A 509(a)(1) February through December 2012 Monthly Sponsorship 275
    CITYMUSIC CLEVELAND
    PO BOX 1930
    CLEVELAND,OH44106     		N/A 509(a)(1) The Brundibar Project 15,000
    CLEVELAND BASEBALL FEDERATION
    17820 SHAW AVE
    LAKEWOOD,OH44107     		N/A 509(a)(2) General Unrestricted 500
    CLEVELAND BOTANICAL GARDEN
    11030 E BLVD
    CLEVELAND,OH44106     		N/A 509(a)(1) Annual Fund Campaign 5,500
    CLEVELAND CLINIC FOUNDATION
    9500 EUCLID AVE DVB
    CLEVELAND,OH44195     		N/A 509(a)(1) The Ralph Luci Schey Center for Advanced Cognitive Function 1,000
    CLEVELAND CLINIC FOUNDATION
    9500 EUCLID AVE DVB
    CLEVELAND,OH44195     		N/A 509(a)(1) The Dr. Bernadine P. Healy Scholarship Fund 1,000
    CLEVELAND FOODBANK INC
    15500 S WATERLOO RD
    CLEVELAND,OH44110     		N/A 509(a)(1) General Unrestricted 1,000
    CLEVELAND FOUNDATION
    1422 EUCLID AVE STE 1300
    CLEVELAND,OH44115     		N/A 509(a)(1) New Avenues Endowment Fund 5,000
    CLEVELAND HILLEL FOUNDATION INC
    11291 EUCLID AVE
    CLEVELAND,OH44106     		N/A 509(a)(2) John Carroll University Initiative 5,000
    CLEVELAND HOUSING NETWORK INC
    2999 PAYNE AVE STE 306
    CLEVELAND,OH44114     		N/A 509(a)(1) General Unrestricted 100
    CLEVELAND HUNGARIAN DEVELOPMENT PAN
    PO BOX 23234
    CHAGRIN FALLS,OH44023     		N/A 509(a)(2) Charitable Event 2,500
    CLEVELAND INSTITUTE OF ART
    11141 E BLVD
    CLEVELAND,OH44106     		N/A 509(a)(1) Annual Fund Campaign 1,000
    CLEVELAND INSTITUTE OF MUSIC
    11021 E BLVD
    CLEVELAND,OH44106     		N/A 509(a)(1) Womens Committee - Student Assistance Fund 250
    CLEVELAND INSTITUTE OF MUSIC
    11021 E BLVD
    CLEVELAND,OH44106     		N/A 509(a)(1) Annual Fund Campaign 3,000
    CLEVELAND JAZZ ORCHESTRA
    713 LINCOLN BLVD
    BEDFORD,OH44146     		N/A 509(a)(1) Community Leadership Council Campaign 2,000
    CLEVELAND MUSEUM OF ART
    11150 E BLVD
    CLEVELAND,OH44106     		N/A 509(a)(1) Donor Circles Fund 20,000
    CLEVELAND MUSEUM OF ART
    11150 E BLVD
    CLEVELAND,OH44106     		N/A 509(a)(1) Donor Circles Annual Campaign 20,000
    CLEVELAND PLAY HOUSE
    1901 E 13TH ST STE 200
    CLEVELAND,OH44114     		N/A 509(a)(2) General Unrestricted 3,000
    CLEVELAND STATE UNIVERSITY FOUNDATI
    2121 EUCLID AVE
    CLEVELAND,OH44115     		N/A 509(a)(1) David C. Weiner-Charna E. Sherman Community Service Fellowship 200
    COAR PEACE MISSION
    28700 EUCLID AVE
    WICKLIFFE,OH44092     		N/A 509(a)(1) General Unrestricted 2,000
    COLONIAL WILLIAMSBURG FOUNDATION
    PO BOX 1776
    WILLIAMSBURG,VA23187     		N/A 509(a)(2) General Unrestricted 250
    CONGREGATION KOL ARYEH OF LAKEWOOD
    521 HOPE CHAPEL RD
    LAKEWOOD,NJ08701     		N/A 509(a)(1) General Unrestricted 1,000
    COVENANT HOUSE
    460 W 41ST ST
    NEW YORK,NY10036     		N/A 509(a)(1) General Unrestricted 100
    EMANUEL CONGREGATION
    5959 N SHERIDAN RD
    CHICAGO,IL60660     		N/A 509(a)(1) General Unrestricted 5,000
    EMANUEL CONGREGATION
    5959 N SHERIDAN RD
    CHICAGO,IL60660     		N/A 509(a)(1) Annual Membership 2,335
    EZER MIZION INC
    1281 49TH ST
    BROOKLYN,NY11219     		N/A 509(a)(1) General Unrestricted 100
    FACING HISTORY AND OURSELVES NATION
    16 HURD RD
    BROOKLINE,MA02445     		N/A 509(a)(1) General Unrestricted 1,000
    FAMILY CONNECTIONS OF NORTHEAST OHI
    19824 SUSSEX RD
    SHAKER HTS,OH44122     		N/A 509(a)(1) General Unrestricted 1,000
    FAMILY CONNECTIONS OF NORTHEAST OHI
    19824 SUSSEX RD
    SHAKER HTS,OH44122     		N/A 509(a)(1) 2011 Family Fall FunFest Campaign 3,000
    FLINT JEWISH FEDERATION
    619 WALLENBERG ST
    FLINT,MI48502     		N/A 509(a)(1) General Unrestricted 200
    FLYING HORSE FARMS
    3 EASTON OVAL STE 330
    COLUMBUS,OH43219     		N/A 509(a)(2) General Unrestricted 250
    FOUNDATION FOR CONSERVATIVE MASORTI
    475 RIVERSIDE DR STE 832
    NEW YORK,NY10115     		N/A 509(a)(1) General Unrestricted 1,000
    FREE MEDICAL CLINIC OF GREATER CLEV
    12201 EUCLID AVE
    CLEVELAND,OH44106     		N/A 509(a)(1) General Unrestricted 1,000
    FRIENDS OF THE CLEVELAND SCHOOL OF
    PO BOX 18265
    CLEVELAND,OH44118     		N/A 509(a)(2) General Unrestricted 500
    FRIENDS OF THE ISRAEL DEFENSE FORCE
    1430 BROADWAY RM 1301
    NEW YORK,NY10018     		N/A 509(a)(1) General Unrestricted 36,000
    FRIENDS OF YAD SARAH INC
    450 PARK AVE 7TH FL
    NEW YORK,NY10022     		N/A 509(a)(1) General Unrestricted 1,000
    GASTRO-INTESTINAL RESEARCH FOUNDATI
    70 E LAKE ST STE 1015
    CHICAGO,IL60601     		N/A 509(a)(1) GIRFs Annual Ball Campaign 1,000
    GATHERING PLACE
    23300 COMMERCE PARK
    BEACHWOOD,OH44122     		N/A 509(a)(1) General Unrestricted 1,100
    GREEN ROAD SYNAGOGUE
    2437 S GREEN RD
    BEACHWOOD,OH44122     		N/A 509(a)(1) Jack Markowitz Memorial Fund 100
    GROSS SCHECHTER DAY SCHOOL
    27601 FAIRMOUNT BLVD
    PEPPER PIKE,OH44124     		N/A 509(a)(1) Annual Fund 5,000
    HABITAT FOR HUMANITY INTERNATIONAL
    121 HABITAT ST
    AMERICUS,GA31709     		N/A 509(a)(1) General Unrestricted 2,000
    HANDS TOGETHER INC
    PO BOX 80985
    SPRINGFIELD,MA01138     		N/A 509(a)(1) Charitable Event 1,000
    HANNA PERKINS SCHOOL
    19910 MALVERN RD
    SHAKER HTS,OH44122     		N/A 509(a)(1) General Unrestricted 5,000
    HARLEM LACROSSE AND LEADERSHIP CORP
    2581 ADAM CLAYTON POWELL JR BLVD
    NEW YORK,NY10039     		N/A 509(a)(1) General Unrestricted 5,000
    HAWKEN SCHOOL
    PO BOX 8002
    GATES MILLS,OH44040     		N/A 509(a)(1) Annual Fund Campaign 2,000
    HEBREW FREE LOAN ASSN
    2330 CHAGRIN 204
    BEACHWOOD,OH44122     		N/A 509(a)(1) General Unrestricted 1,000
    HENRY M JACKSON FOUNDATION
    1501 4TH AVE STE 1580
    SEATTLE,WA98101     		N/A 509(a)(1) General Unrestricted 2,500
    HILLEL THE FOUNDATION FOR JEWISH CA
    613 E SUMMIT ST
    KENT,OH44240     		N/A 509(a)(1) General Unrestricted 200
    HOLDEN ARBORETUM
    9500 A SPERRY RD
    KIRTLAND,OH44094     		N/A 509(a)(1) Annual Fund Campaign 1,000
    HOPEWELL INN
    9637 STATE RTE 534
    MESOPOTAMIA,OH44439     		N/A 509(a)(2) General Unrestricted 2,500
    HOSPICE EDUCATION INSTITUTE INC
    PO BOX 98
    MACHIASPORT,ME04655     		N/A 509(a)(1) General Unrestricted 100
    HOSPICE OF THE WESTERN RESERVE INC
    17876 SAINT CLAIR AVE
    CLEVELAND,OH44110     		N/A 509(a)(1) General Unrestricted 500
    ILLINOIS HOLOCAUST MUSEUM EDUCATI
    9603 WOODS DR
    SKOKIE,IL60077     		N/A 509(a)(1) Sponsorship of the 2011 Chicago Poker Challenge Benefiting Teaching Tolerance Program 2,500
    ISRAEL CHILDRENS CENTERS INC
    3275 W HILLSBORO BLVD STE 102
    DEERFIELD BCH,FL33442     		N/A 509(a)(1) General Unrestricted 1,000
    ISRAEL PROJECT INC
    2020 K ST NW STE 7600
    WASHINGTON,DC20006     		N/A 509(a)(1) General Unrestricted 10,000
    JEWISH EDUCATION SERVICE OF NORTH A
    318 W 39TH ST 5TH FL
    NEW YORK,NY10018     		N/A 509(a)(2) General Unrestricted 800
    JEWISH FAMILY SERVICE ASSOCIATION
    3659 S GREEN RD
    BEACHWOOD,OH44122     		N/A 509(a)(1) 2011 Annual Campaign 5,000
    JEWISH FAMILY SERVICE ASSOCIATION
    3659 S GREEN RD
    BEACHWOOD,OH44122     		N/A 509(a)(1) Annual Campaign 250
    JEWISH FEDERATION OF CLEVELAND
    25701 SCIENCE PARK DR
    CLEVELAND,OH44122     		N/A 509(a)(1) Carrie Wager Philanthropic Fund 300
    JEWISH FEDERATION OF CLEVELAND
    25701 SCIENCE PARK DR
    CLEVELAND,OH44122     		N/A 509(a)(1) Holocaust Survivor Fund 1,000
    JEWISH FEDERATION OF CLEVELAND
    25701 SCIENCE PARK DR
    CLEVELAND,OH44122     		N/A 509(a)(1) The Bobby Fund 100
    JEWISH FEDERATION OF CLEVELAND
    25701 SCIENCE PARK DR
    CLEVELAND,OH44122     		N/A 509(a)(1) 2011 Annual Campaign for Jewish Needs 161,969
    JEWISH LEARNING CONNECTION INC
    2195 S GREEN RD
    CLEVELAND,OH44121     		N/A 509(a)(2) General Unrestricted 10,000
    JEWISH THEOLOGICAL SEMINARY OF AMER
    3080 BROADWAY
    NEW YORK,NY10027     		N/A 509(a)(1) Graduate Student Holocaust History Project 10,000
    JOHN CARROLL UNIVERSITY
    20700 N PARK BLVD
    UNIVERSITY HT,OH44118     		N/A 509(a)(1) Carroll Fund 50,000
    JOHN CARROLL UNIVERSITY
    20700 N PARK BLVD
    UNIVERSITY HT,OH44118     		N/A 509(a)(1) Charitable Event 10,000
    JOHN HOPKINS UNIVERSITY
    100 N CHARLES ST STE 401-A
    BALTIMORE,MD21201     		N/A 509(a)(1) Department of Neurology Dr. Zees Research Division 10,000
    LAURA AND ALVIN SIEGAL COLLEGE JUDA
    26500 SHAKER BLVD
    BEACHWOOD,OH44122     		N/A 509(a)(1) Annual Campaign 6,500
    LITTLE CITY FOUNDATION
    1760 W ALGONQUIN RD
    PALATINE,IL60067     		N/A 509(a)(2) Charitable Event 5,000
    LOYOLA UNIVERSITY OF CHICAGO
    820 N MICHIGAN AVE
    CHICAGO,IL60611     		N/A 509(a)(1) School of Education Annual Fund 2,000
    LOYOLA UNIVERSITY OF CHICAGO
    820 N MICHIGAN AVE
    CHICAGO,IL60611     		N/A 509(a)(1) Charitable Event 50,000
    MALTZ MUSEUM OF JEWISH HERITAGE
    2929 RICHMOND RD
    BEACHWOOD,OH44122     		N/A 509(a)(1) Founder Membership Campaign 1,000
    MALTZ MUSEUM OF JEWISH HERITAGE
    2929 RICHMOND RD
    BEACHWOOD,OH44122     		N/A 509(a)(1) Campaign for Our Future 100,000
    MARCH OF DIMES FOUNDATION
    1275 MAMARONECK AVE
    WHITE PLAINS,NY10605     		N/A 509(a)(1) General Unrestricted 100
    MARIN HUMANE SOCIETY
    171 BEL MARIN KYS BLVD
    NOVATO,CA94949     		N/A 509(a)(2) General Unrestricted 50
    MEMORIAL SLOAN-KETTERING CANCER CEN
    1275 YORK AVE
    NEW YORK,NY10065     		N/A 509(a)(1) General Unrestricted 50
    MENORAH PARK CENTER FOR SENIOR LIVI
    27100 CEDAR RD
    BEACHWOOD,OH44122     		N/A 509(a)(1) General Unrestricted 2,200
    METRO CATHOLIC PARISH SCHOOL
    3555 W 54TH ST
    CLEVELAND,OH44102     		N/A 509(a)(1) General Unrestricted 5,000
    MICHIGAN STATE UNIVERSITY
    300 SPARTAN WAY
    E LANSING,MI48824     		N/A 509(a)(1) Presidents Discretionary Fund 50,000
    MICHIGAN STATE UNIVERSITY
    300 SPARTAN WAY
    E LANSING,MI48824     		N/A 509(a)(1) Alumni Association 1,000
    MICHIGAN STATE UNIVERSITY FOUNDATIO
    2727 ALLIANCE DR
    LANSING,MI48910     		N/A 509(a)(1) Presidents Discretionary Fund 50,000
    MILESTONES ORGANIZATION
    23880 COMMERCE PARK RD
    BEACHWOOD,OH44122     		N/A 509(a)(1) General Unrestricted 15,000
    MISERICORDIA HOME
    2001 W DEVON AVE
    CHICAGO,IL60659     		N/A 509(a)(1) General Unrestricted 250
    MONTEFIORE FOUNDATION
    ONE DAVID N MYERS PKWY
    BEACHWOOD,OH44122     		N/A 509(a)(1) General Unrestricted 100
    MOSDOS OHR HATORAH
    1508 WARRENSVILLE CENTER RD
    CLEVELAND,OH44121     		N/A 509(a)(1) General Unrestricted 15,000
    MOTHERS AGAINST DRUNK DRIVING
    511 E JOHN CARPENTER FREEWAY
    IRVING,TX75062     		N/A 509(a)(1) General Unrestricted 2,500
    NAMI GREATER CLEVELAND
    2012 W 25TH ST STE 600
    CLEVELAND,OH44113     		N/A 509(a)(1) General Unrestricted 200
    NATIONAL LAW ENFORCEMENT OFFICERS M
    901 E ST NW STE 100
    WASHINGTON,DC20004     		N/A 509(a)(1) General Unrestricted 250
    NATIONAL LIBERTY MUSEUM
    321 CHESTNUT ST
    PHILADELPHIA,PA19106     		N/A 509(a)(1) General Unrestricted 3,000
    NATIONAL TRUST FOR HISTORIC PRESERV
    1785 MASSACHUSETTS AVE NW
    WASHINGTON,DC20036     		N/A 509(a)(1) General Unrestricted 100
    NATIONAL WORLD WAR II MUSEUM INC
    945 MAGAZINE ST
    NEW ORLEANS,LA70130     		N/A 509(a)(1) Patriots Circle Campaign 1,000
    NEGEV FOUNDATION
    2121 S GREEN RD STE 210
    SOUTH EUCLID,OH44121     		N/A 509(a)(1) General Unrestricted 2,500
    NORTH AMERICAN CONFERENCE ON ETHIOP
    255 W 36TH ST RM 701
    NEW YORK,NY10018     		N/A 509(a)(1) Ramla Limudiah Program 5,000
    O F E Q INSTITUTE INC
    28772 JOHNSON DR
    WICKLIFFE,OH44092     		N/A 509(a)(1) General Unrestricted 12,500
    O F E Q INSTITUTE INC
    28772 JOHNSON DR
    WICKLIFFE,OH44092     		N/A 509(a)(1) From Servitude to Redemption Project 6,589
    OHR TORAH STONE INSTITUTIONS OF ISR
    49 W 45TH ST STE 701
    NEW YORK,NY10036     		N/A 509(a)(1) General Unrestricted 25,000
    OPERATION SMILE INC
    6435 TIDEWATER DR
    NORFOLK,VA23509     		N/A 509(a)(1) General Unrestricted 250
    PARK SYNAGOGUE
    27500 SHAKER BLVD
    CLEVELAND,OH44124     		N/A 509(a)(1) General Unrestricted 3,000
    PARK SYNAGOGUE
    27500 SHAKER BLVD
    CLEVELAND,OH44124     		N/A 509(a)(1) 2011/2012 Annual Campaign 2,120
    PARK SYNAGOGUE
    27500 SHAKER BLVD
    CLEVELAND,OH44124     		N/A 509(a)(1) Crown Society Campaign 50,000
    PARK SYNAGOGUE
    27500 SHAKER BLVD
    CLEVELAND,OH44124     		N/A 509(a)(1) Mens Club Membership/Triple Chai Donation Campaign 89
    PARK SYNAGOGUE
    27500 SHAKER BLVD
    CLEVELAND,OH44124     		N/A 509(a)(1) Sisterhood Torah Fund Benefactors Drive 2011-2012 180
    PLANETARY STUDIES FOUNDATION LTD
    10 WINTERWOOD LN
    GALENA,IL61036     		N/A 509(a)(2) General Unrestricted 1,000
    PLAYHOUSE SQUARE FOUNDATION
    1501 EUCLID AVE STE 200
    CLEVELAND,OH44115     		N/A 509(a)(1) Donors Circle Annual Fund 2,000
    PM FOUNDATION INC
    4909 LORAIN AVE
    CLEVELAND,OH44102     		N/A 509(a)(1) General Unrestricted 1,000
    PRESTON HOPE
    32333 AURORA RD STE 300
    SOLON,OH44139     		N/A 509(a)(1) General Unrestricted 1,150
    RABBINICAL COLLEGE OF TELSHE INC
    28400 EUCLID AVE
    WICKLIFFE,OH44092     		N/A 509(a)(1) Charitable Event 1,000
    RAINEY INSTITUTE
    1705 E 55TH ST
    CLEVELAND,OH44103     		N/A 509(a)(1) El Sistema at Rainey Program 100
    RATNER SCHOOLS
    27575 SHAKER BLVD
    PEPPER PIKE,OH44124     		N/A 509(a)(1) General Unrestricted 1,000
    REACHING HEIGHTS CLEVELAND HEIGHTS-
    1991 LEE RD STE 106
    CLEVELAND HTS,OH44118     		N/A 509(a)(1) Annual Fund Campaign 1,000
    READ TO GROW INC
    53 SCHOOL GROUND RD STE 3
    BRANFORD,CT06405     		N/A 509(a)(1) General Unrestricted 500
    ROCK AND ROLL HALL OF FAME AND MUSE
    1 KEY PLZ
    CLEVELAND,OH44114     		N/A 509(a)(1) Annual Fund Campaign 15,000
    ROCK AND ROLL HALL OF FAME AND MUSE
    1 KEY PLZ
    CLEVELAND,OH44114     		N/A 509(a)(1) Capital Campaign 20,000
    SAINT MARTIN DE PORRES HIGH SCHOOL
    6111 LAUSCHE AVE
    CLEVELAND,OH44103     		N/A 509(a)(1) Recapitalization Initiative 13,000
    SAVIN CHILDRENS HOME INC
    958 BELWOOD DR
    HIGHLAND HGTS,OH44143     		N/A 509(a)(1) General Unrestricted 900
    SHAKER SCHOOLS FOUNDATION
    15600 PARKLAND DR
    SHAKER HTS,OH44120     		N/A 509(a)(1) General Unrestricted 250
    SHOES AND CLOTHES FOR KIDS INC
    3311 PERKINS AVE STE 205
    CLEVELAND,OH44114     		N/A 509(a)(1) General Unrestricted 1,000
    SMITHSONIAN INSTITUTION OFFICE OF T
    1000 JEFFERSON DR SW
    WASHINGTON,DC20560     		N/A 509(a)(1) General Unrestricted 1,000
    ST BALDRICKS FOUNDATION INC
    1333 S MAYFLOWER AVE STE 400
    MONROVIA,CA91016     		N/A 509(a)(1) General Unrestricted 1,000
    ST JOSEPH ACADEMY
    3430 ROCKY RIVER DR NW
    CLEVELAND,OH44111     		N/A 509(a)(1) Expanding Minds, Building Futures, Raising Leaders Campaign 5,000
    ST JUDE CHILDRENS RESEARCH HOSPITAL
    262 DANNY THOMAS PL MSC 512
    MEMPHIS,TN38105     		N/A 509(a)(1) General Unrestricted 500
    TALMUDICAL ACADEMY OF BALTIMORE INC
    4445 OLD COURT RD
    BALTIMORE,MD21208     		N/A 509(a)(1) General Unrestricted 500
    TELSHE YESHIVA-CHICAGO RABBINICAL C
    3535 W FOSTER AVE
    CHICAGO,IL60625     		N/A 509(a)(1) General Unrestricted 3,000
    TEMPLE-TIFERETH ISRAEL
    26000 SHAKER BLVD
    BEACHWOOD,OH44122     		N/A 509(a)(1) Music Fund 100
    THE CLEVELAND ANIMAL PROTECTIVE LEA
    1729 WILLEY AVE
    CLEVELAND,OH44113     		N/A 509(a)(2) General Unrestricted 250
    THE CLEVELAND ANIMAL PROTECTIVE LEA
    1729 WILLEY AVE
    CLEVELAND,OH44113     		N/A 509(a)(2) Annual Holiday Program 100
    THE MUSICAL ARTS ASSOCIATION
    11001 EUCLID AVE
    CLEVELAND,OH44106     		N/A 509(a)(1) Charitable Event 25,000
    THE MUSICAL ARTS ASSOCIATION
    11001 EUCLID AVE
    CLEVELAND,OH44106     		N/A 509(a)(1) Trustee Annual Campaign 60,000
    THE MUSICAL THEATER PROJECT
    11820 EDGEWATER DR
    LAKEWOOD,OH44107     		N/A 509(a)(1) General Unrestricted 500
    THE NATIONAL MILITARY FAMILY ASSOCI
    2500 N VAN DORN ST STE 102
    ALEXANDRIA,VA22302     		N/A 509(a)(1) General Unrestricted 500
    TIGER HAVEN
    237 HARVEY RD
    KINGSTON,TN37763     		N/A 509(a)(1) General Unrestricted 250
    TORAH LIFE INSTITUTE OF CLEVELAND
    3708 SEVERN RD
    CLEVELAND HTS,OH44118     		N/A 509(a)(1) General Unrestricted 2,500
    UNITED NEGRO COLLEGE FUND INC
    8260 WILLOW OAKS CORP DR PO BOX 10
    FAIRFAX,VA22031     		N/A 509(a)(1) General Unrestricted 1,000
    UNITED SERVICE ORGANIZATIONS INC
    2111 WILSON BLVD STE 1200
    ARLINGTON,VA22201     		N/A 509(a)(1) General Unrestricted 1,000
    UNITED STATES HOLOCAUST MEMORIAL MU
    100 RAOUL WALLENBERG PL SW
    WASHINGTON,DC20024     		N/A 509(a)(1) General Unrestricted 1,000
    UNITED SYNAGOGUE OF CONSERVATIVE JU
    820 2ND AVE
    NEW YORK,NY10017     		N/A 509(a)(1) Fuchsberg Center the Conservative Yeshiva Scholarship Fund 372
    UNIVERSITY HOSPITALS CLEVELAND MEDI
    11100 EUCLID AVE
    CLEVELAND,OH44106     		N/A 509(a)(1) Brian Werbel Memorial Fund 100
    UNIVERSITY HOSPITALS CLEVELAND MEDI
    11100 EUCLID AVE
    CLEVELAND,OH44106     		N/A 509(a)(1) Seidman Cancer Center - The Leslie Gorman Karlovec Breast Cancer Research Fund 150
    VOCATIONAL GUIDANCE SERVICES
    2239 E 55TH ST
    CLEVELAND,OH44103     		N/A 509(a)(1) VGS Roof Replacement Project 5,000
    WALKER CANCER RESEARCH INSTITUTE IN
    18 N LAW ST
    ABERDEEN,MD21001     		N/A 509(a)(1) National Cancer Research Center 100
    WESTERN RESERVE AREA AGENCY ON AGIN
    925 EUCLID AVE STE 600
    CLEVELAND,OH44115     		N/A 509(a)(1) Annual Holiday Program 100
    WESTERN RESERVE HISTORICAL SOCIETY
    10825 E BLVD
    CLEVELAND,OH44106     		N/A 509(a)(1) Charitable Event 5,000
    WESTERN RESERVE HISTORICAL SOCIETY
    10825 E BLVD
    CLEVELAND,OH44106     		N/A 509(a)(1) Annual Fund Campaign 1,000
    WISCONSIN INSTITUTE FOR TORAH STUDY
    3288 N LAKE DR
    MILWAUKEE,WI53211     		N/A 509(a)(1) General Unrestricted 300
    WORKMENS CIRCLE EDUCATIONAL CENTER
    2490 LEE BLVD STE 300B
    CLEVELAND,OH44118     		N/A 509(a)(2) Ohio Districts Annual Cultural Campaign 1,500
    WORLD JEWISH CONGRESS FOUNDATION
    2125 BISCAYNE BLVDSTE 310
    MIAMI,FL33137     		N/A 509(a)(1) Ambassadors Circle Campaign 1,000
    WOUNDED WARRIOR PROJECT
    370 7TH AVE RM 320
    NEW YORK,NY10001     		N/A 509(a)(1) General Unrestricted 4,500
    YESHIVA CHAYEI OLAM
    14 E ELEVENTH ST
    LAKEWOOD,NJ08701     		N/A 509(a)(1) General Unrestricted 500
    YOUNG AUDIENCES OF NORTHEAST OHIO I
    13110 SHAKER SQ C-203
    CLEVELAND,OH44120     		N/A 509(a)(2) Artworks Program 10,000
    Total .................................bullet 3a 1,087,569
    bApproved for future payment
    Total .................................bullet 3b  
    Form 990-PF (2011)
    Form 990-PF (2011)
    Page 11
    Part XVI-A
    Analysis of Income-Producing Activities
    Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
    Related or exempt
    function income
    (See page 28 of
    the instructions.)
    1Program service revenue: (a)
    Business code     		(b)
    Amount     		(c)
    Exclusion code     		(d)
    Amount
    a
    b
    c
    d
    e
    f
    gFees and contracts from government agencies          
    2 Membership dues and assessments....          
    3Interest on savings and temporary cash investments          
    4 Dividends and interest from securities....          
    5 Net rental income or (loss) from real estate:
    aDebt-financed property......          
    bNot debt-financed property.....          
    6Net rental income or (loss) from personal property          
    7 Other investment income.....          
    8Gain or (loss) from sales of assets other than inventory     18 335,101  
    9 Net income or (loss) from special events:          
    10 Gross profit or (loss) from sales of inventory..          
    11 Other revenue: a
    b
    c
    d
    e
    12 Subtotal. Add columns (b), (d), and (e)..   335,101  
    13Total. Add line 12, columns (b), (d), and (e)..................
    13335,101
    (See worksheet in line 13 instructions on page 28 to verify calculations.)
    Part XVI-B
    Relationship of Activities to the Accomplishment of Exempt Purposes
    Line No.
    DownArrow     		Explain below how each activity for which income is reported in column (e) of Part XVI-A contributed importantly to
    the accomplishment of the organization’s exempt purposes (other than by providing funds for such purposes). (See
    page 28 of the instructions.)
    Form 990-PF (2011)
    Form 990-PF (2011)
    Page 12
    Part XVII
    Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
    1
    Did the organization directly or indirectly engage in any of the following with any other organization described in section
    Yes
    No
    501(c) of the Code (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
    a
    Transfers from the reporting foundation to a noncharitable exempt organization of:
    (1) Cash...................................
    1a(1)
     
    No
    (2) Other assets.................................
    1a(2)
     
    No
    b
    Other transactions:
    (1) Sales of assets to a noncharitable exempt organization....................
    1b(1)
     
    No
    (2) Purchases of assets from a noncharitable exempt organization..................
    1b(2)
     
    No
    (3) Rental of facilities, equipment, or other assets.......................
    1b(3)
     
    No
    (4) Reimbursement arrangements...........................
    1b(4)
     
    No
    (5) Loans or loan guarantees.............................
    1b(5)
     
    No
    (6) Performance of services or membership or fundraising solicitations................
    1b(6)
     
    No
    c
    Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
    1c
     
    No
    d
    If the answer to any of the above is “Yes,” complete the following schedule. Column (b) should always show the fair market value
    of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
    in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
    (a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
    2a
    Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
    described in section 501(c) of the Code (other than section 501(c)(3)) or in section 527?...........
    b
    If “Yes,” complete the following schedule.
    (a) Name of organization (b) Type of organization (c) Description of relationship
    SignHere
    Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer or fiduciary) is based on all information of which preparer has any knowledge.
    Bullet Bullet
    Signature of officer or trustee Date Title
    PaidPreparersUseOnly Preparer's SignatureBullet Date PTIN
    Firm's namebullet



    Firm's addressbullet







         		Firm's EINbullet
    Phone no.
    Form 990-PF (2011)
    Additional Data


    Software ID: 11000218
    Software Version: 2011.0.0
    Part VI Line 7 - Tax Paid Original Return: 6800


    Form 990PF - Special Condition Description:
    Special Condition Description

    TY 2011 GeneralExplanationAttachment
    Name:
    The Albert B & Audrey G Ratner Family Foundation
    EIN: 23-7218805
    Software ID:11000218
    Software Version:2011.0.0
    Identifier Return Reference Explanation

    TY 2011 InvestmentsCorpStockSchedule
    Name:
    The Albert B & Audrey G Ratner Family Foundation
    EIN: 23-7218805
    Software ID:11000218
    Software Version:2011.0.0
    Name of Stock End of Year Book Value End of Year Fair Market Value
    148750 shares of FOREST CITY ENTERPRISES CL A FCE-A 958,928 2,098,863

    TY 2011 LiquidationExplanationStmt
    Name:
    The Albert B & Audrey G Ratner Family Foundation
    EIN: 23-7218805
    Software ID:11000218
    Software Version:2011.0.0
    Statement:
    This statement is submitted to report the distribution of certain assets during the above-referenced year. The distributions resulted in a substantial contraction of assets. The following information is submitted in accordance with Treasury Regulation Section 1.6043-3a1 and the Form 990-PF instructions During the taxable year ending July 31, 2012, The Albert B. Audrey G. Ratner Family Foundation the Foundation made distributions from assets from sources other than current income. Collectively, the distributions in excess of current income totaled 1,087,569. This amount represents over 25 of the Foundations net assets of 4,074,984 as measured by fair market value at the beginning of the Foundations taxable year ending July 31, 2012. Although the Foundation technically experienced a substantial contraction, it will continue in existence and has no plans for dissolution. The Foundation made distributions of cash to the grantees listed in the attachment to Part XV, Line 3a each such grant was made solely for the charitable purpose specified therein.


    TY 2011 OtherExpensesSchedule
    Name:
    The Albert B & Audrey G Ratner Family Foundation
    EIN: 23-7218805
    Software ID:11000218
    Software Version:2011.0.0
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    Administrative Fees 25,845     25,845
    State or Local Filing Fees 200     200


    TY 2011 TaxesSchedule
    Name:
    The Albert B & Audrey G Ratner Family Foundation
    EIN: 23-7218805
    Software ID:11000218
    Software Version:2011.0.0
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    Estimated Tax for 2012 6,800 0 0 0
    Excise Tax for 2010 12,134 0 0 0