Cedar Charitable Foundation Inc — Form 990PF, tax year 2013

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Form990-PF
Click to see attachment

Department of the Treasury
Internal Revenue Service
Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
bulletDo not enter Social Security numbers on this form as it may be made public. By law, the IRS cannot redact the information on the form.
bulletInformation about Form 990-PF and its instructions is at www.irs.gov/form990pf.
OMB No. 1545-0052
2013
Open to Public Inspection
For calendar year 2013, or tax year beginning 01-01-2013 , and ending 12-31-2013
Name of foundation
CEDAR CHARITABLE FOUNDATION INC
 

Number and street (or P.O. box number if mail is not delivered to street address)1637 LINCOLN LANE   Room/suite
City or town, state or province, country, and ZIP or foreign postal code
NEWPORT BEACH, CA92660
A Employer identification number

45-2994986
B Telephone number (see instructions)

(949) 270-6037
C bullet
G Check all that apply:

D 1. bullet
2. bullet
E bullet
H Check type of organization:
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)bullet$0J Accounting method:
 
(Part I, column (d) must be on cash basis.)
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 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) 949,980
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  
b Gross sales price for all assets on line 6a  
7 Capital gain net income (from Part IV, line 2)...  
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........ 949,980 0  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 185,244     185,244
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule)......... Click to see attachment 9,397     9,397
b Accounting fees (attach schedule)....... Click to see attachment 6,785     6,785
c Other professional fees (attach schedule)....        
17 Interest...............        
18 Taxes (attach schedule) (see instructions)        
19 Depreciation (attach schedule) and depletion... Click to see attachment 1,575    
20 Occupancy.............. 13,500     13,500
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see list of attachments 38,335     38,335
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 254,836 0   253,261
25 Contributions, gifts, grants paid........ 578,429 578,429
26 Total expenses and disbursements. Add lines 24 and 25 833,265 0   831,690
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 116,715
b Net investment income (if negative, enter -0-) 0
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2013)
Form 990-PF (2013)
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............... 44,626 150,658  
2 Savings and temporary cash investments..........      
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 instructions).....      
7 Other notes and loans receivable (attach schedule) bullet  
Less: allowance for doubtful accounts bullet        
8 Inventories for sale or use............... 7,300    
9 Prepaid expenses and deferred charges...........      
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule)........      
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 bullet15,405
Less: accumulated depreciation (attach schedule) bullet1,768 3,658 Click to see attachment13,637  
15 Other assets (describe bullet)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 55,584 164,295 0
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) Click to see attachment27,573 Click to see attachment19,569
23 Total liabilities (add lines 17 through 22).......... 27,573 19,569
Net Assets or Fund Balances bullet
and complete lines 24 through 26 and lines 30 and 31.
24 Unrestricted.................... 28,011 144,726
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    
30 Total net assets or fund balances (see page 17 of the
instructions).................... 28,011 144,726
31 Total liabilities and net assets/fund balances (see page 17 of
the instructions).................. 55,584 164,295
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 28,011
2 Enter amount from Part I, line 27a..................... 2 116,715
3 Other increases not included in line 2 (itemize) bullet 3  
4 Add lines 1, 2, and 3.......................... 4 144,726
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. 6 144,726
Form 990-PF (2013)
Form 990-PF (2013)
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.)
1a
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
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
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  
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 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))
2012      
2011      
2010      
2009      
2008      
2 Total of line 1, column (d) ...................... 2  
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  
4 Enter the net value of noncharitable-use assets for 2013 from Part X, line 5..... 4  
5 Multiply line 4 by line 3....................... 5  
6 Enter 1% of net investment income (1% of Part I, line 27b)........... 6  
7 Add lines 5 and 6......................... 7  
8 Enter qualifying distributions from Part XII, line 4.............. 8  
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.
Form 990-PF (2013)
Form 990-PF (2013)
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 0
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  
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  
6 Credits/Payments:
a 2013 estimated tax payments and 2012 overpayment credited to 2013 6a  
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.............. 7  
8 Enter any penalty for underpayment of estimated tax. if Form 2220 is attached. 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  
11 Enter the amount of line 10 to be: Credited to 2014 estimated taxBullet   RefundedBullet 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
 
No
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
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
     
    No
    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 instructions)
    bulletCA
    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 2013 or the taxable year beginning in 2013 (see instructions for Part XIV)?
    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 instructions) .............
    11
     
    No
    12
    Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
    advisory privileges? If "Yes," attach statement (see instructions).................
    12
     
    No
    13
    Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
    13
    Yes
     
    Website addressbulletN/A
    14
    The books are in care ofbulletGREGORY KAZOLAS Telephone no.bullet (949) 270-6037
    Located atbullet1637 LINCOLN LANENEWPORT BEACHCA ZIP+4bullet92660
    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 2013, did the foundation have an interest in or a signature or other authority over YesNo
    a bank, securities, or other financial account in a foreign country?
    16   No
    See 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 (2013)
    Form 990-PF (2013)
    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
     
    No
    .........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 2013?.............
    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 2013, did the foundation have any undistributed income (lines 6d
    and 6e, Part XIII) for tax year(s) beginning before 2013?...............
    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 instructions.) ..............
    2b
     
    No
    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 2013 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 2013.)....................
    3b
     
    No
    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 2013?
    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 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 instructions)? ......
    5b
     
    No
    .........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
     
    No
    Form 990-PF (2013)
    Form 990-PF (2013)
    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 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
    GREGORY KAZOLAS President
    40.00     		74,717 13,494  
    1637 LINCOLN LANE
    NEWPORT BEACH,CA92660
    LEIGH-ANN KAZOLAS Vice President
    40.00     		85,389 11,644  
    637 LINCOLN LANE
    NEWPORT BEACH,CA92660
    2 Compensation of five highest-paid employees (other than those included on line 1—see 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 instructions). If none, enter "NONE".
    (a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
    NONE
    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 The CEDAR Southern California Scholarship Program is an ongoing and continuous multifaceted 4 to 5 year University Completion program that seeks to provide an individualized bundle of services directly to students who meet the academic and financial need based criteria. The bundle of services include, tuition and associated educational expenses as well as mentoring, career counseling and assisting the scholar in meeting all of their educational needs and requirements to successfully complete a university degree program. 833,265
    2  
    3  
    4  
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 7
    Part IX-B
    Summary of Program-Related Investments (see 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 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
     
    b
    Average of monthly cash balances.......................
    1b
     
    c
    Fair market value of all other assets (see instructions)................
    1c
     
    d
    Total (add lines 1a, b, and c).........................
    1d
     
    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
     
    4
    Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see
    instructions) .............................
    4
     
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
     
    6
    Minimum investment return. Enter 5% of line 5..................
    6
     
    Part XI
    Distributable Amount bullet and do not complete this part.)
    1
    Minimum investment return from Part X, line 6....................
    1
     
    2a
    Tax on investment income for 2013 from Part VI, line 5......
    2a
     
    b
    Income tax for 2013. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
     
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
     
    4
    Recoveries of amounts treated as qualifying distributions................
    4
     
    5
    Add lines 3 and 4............................
    5
     
    6
    Deduction from distributable amount (see instructions).................
    6
     
    7
    Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XIII,
    line 1................................
    7
    0
    Part XII
    Qualifying Distributions (see 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 ..........
    1a
     
    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
     
    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 instructions).................
    5
     
    6
    Adjusted qualifying distributions. Subtract line 5 from line 4..............
    6
     
    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 (2013)
    Form 990-PF (2013)
    Page 8
    Part XIII
    Undistributed Income (see instructions)
    (a)
    Corpus     		(b)
    Years prior to 2012     		(c)
    2012     		(d)
    2013
    1 Distributable amount for 2013 from Part XI, line 7 0
    2 Undistributed income, if any, as of the end of 2013:
    a Enter amount for 2012 only.......  
    b Total for prior years:20, 20, 20  
    3 Excess distributions carryover, if any, to 2013:
    a From 2008.......  
    b From 2009.......  
    c From 2010.......  
    d From 2011.......  
    e From 2012....... 527,532
    fTotal of lines 3a through e......... 527,532
    4Qualifying distributions for 2013 from Part
    XII, line 4: bullet$ 843,243
    a Applied to 2012, but not more than line 2a  
    b Applied to undistributed income of prior years
    (Election required—see instructions)......     		 
    c Treated as distributions out of corpus (Election
    required—see instructions).........     		0
    d Applied to 2013 distributable amount.....  
    e Remaining amount distributed out of corpus 843,243
    5 Excess distributions carryover applied to 2013.    
    (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 1,370,775
    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 instructions ...........     		 
    e Undistributed income for 2012. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		 
    f Undistributed income for 2013. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2014 ..........     		0
    7 Amounts treated as distributions out of
    corpus to satisfy requirements imposed by
    section 170(b)(1)(F) or 4942(g)(3) (see
    instructions) .............     		 
    8Excess distributions carryover from 2008 not
    applied on line 5 or line 7 (see instructions) ...     		 
    9Excess distributions carryover to 2014.
    Subtract lines 7 and 8 from line 6a ......     		1,370,775
    10 Analysis of line 9:
    a Excess from 2009....  
    b Excess from 2010....  
    c Excess from 2011....  
    d Excess from 2012.... 527,532
    e Excess from 2013.... 843,243
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 9
    Part XIV
    Private Operating Foundations (see 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 2013, 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) 2013 (b) 2012 (c) 2011 (d) 2010
             
    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 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).)
    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 or e-mail address of the person to whom applications should be addressed:
    GREGORY KAZOLAS
    1637 LINCOLN LANE 230
    NEWPORT BEACH,CA92660
    (949) 270-6037
    GKAZOLAS@CEDARFOUNDATION.COM
    bThe form in which applications should be submitted and information and materials they should include:
    A STANDARD APPLICATION UTILIZED BY THE ORGANIZATION IS REQUIRED TO BE COMPLETED BY THE STUDENT TO APPLY FOR A SCHOLARSHIP. THE APPLICATION SHOULD INCLUDE INFORMATION SUCH AS PERSONAL DATA, COLLEGE ENROLLMENT DATA, INFORMATION REGARDING SCHOLARSHIPS APPLIED FOR AND AWARDED, MINI-ESSAYS, AND OTHER MISCELLANEOUS INFORMATION.
    cAny submission deadlines:
    JUNE 15
    dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
    factors:
    AWARDS ARE AVAILABLE TO DESERVING, FINANCIALLY NEEDY HIGH SCHOOL GRADUATES IN THE SOUTHERN CALIFORNIA AREA UP TO $20,000.
    Form 990-PF (2013)
    Form 990-PF (2013)
    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
    Andrew Aguilar
    12440 Elliot Ave
    El Monte,CA91732     		None N/A Scholarship - Stanford University 2,725
    Stephanie Alonzo
    3571 Atlantic St Apt 5
    Los Angeles,CA90023     		None N/A Scholarship - Cal State - Northridge 11,928
    Brenda Alvarez
    2504 W Grand Ave Apt B
    Alhambra,CA91801     		None N/A Scholarship - Sarah Lawrence 12,463
    Alexis Anderson
    12241 Eucalyptus Ave
    Hawthorne,CA90250     		None N/A Scholarship - UCLA 6,398
    Yesenia Arriaga
    607 N Normandie Ave Apt 206
    Los Angeles,CA90004     		None N/A Scholarship - Brown University 3,685
    Ivon Ayala
    2685 Merced St
    Los Angeles,CA90065     		None N/A Scholarship - UC - Santa Cruz 4,679
    David Ayala
    531 1/2 Clifton St
    Los Angeles,CA90031     		None N/A Scholarship - Cal State Long Beach 2,619
    Isabel Bravo
    1234 W 59th St
    Los Angeles,CA90044     		None N/A Scholarship - USC 4,300
    Alejandra Cambonchi
    652 E 48th St
    Los Angeles,CA90011     		None N/A Scholarship - Boston University 10,458
    Nicholas Cardenas
    204 W 109th St
    Los Angeles,CA90061     		None N/A Scholarship - UCLA 6,654
    Jennifer Cardoza
    1731 W 52nd St
    Los Angeles,CA90062     		None N/A Scholarship - USC 1,394
    Michael Castaneda
    1644 W 168th St
    Gardena,CA90247     		None N/A Scholarship - Wheaton College 20,636
    Uriel Ceja
    10760 Fracar Ave
    Lynwood,CA90262     		None N/A Scholarship - LONG BEACH CITY COLLEGE 8,802
    Hector del Real
    1120 N Marlborough Ave
    Inglewood,CA90302     		None N/A Scholarship - Dartmouth 16,091
    Dane Ferrari-Esias
    1134 E 222nd St
    Carson,CA90745     		None N/A Scholarship - UC-San Diego 7,982
    Jonathan Fitzgerald
    1334 W 137th St
    Gardena,CA90247     		None N/A Scholarship - Holy Cross 6,313
    Christopher Flores
    2111 Cimarron St Apt7
    Los Angeles,CA90018     		None N/A Scholarship - UCLA 5,183
    Gilberto Flores
    3968 Halldale Ave
    Los Angeles,CA90062     		None N/A Scholarship - UC Santa Barbara 6,409
    Cristal Galindo
    1943 W 43rd St
    Los Angeles,CA90062     		None N/A Scholarship - San Jose State 15,084
    Armando Garcia
    1406 Echo Park Ave
    Los Angeles,CA90026     		None N/A Scholarship - UC-San Diego 457
    Christopher Garcia
    3847 Collis Ave
    Los Angeles,CA90032     		None N/A Scholarship - UC-San Diego 1,809
    Daisy Garcia
    236 E 39th Ave Apt 5
    Los Angeles,CA90031     		None N/A Scholarship - UC-Merced 1,890
    Mayra Garcia
    905 E 53rd St
    Los Angeles,CA90011     		None N/A Scholarship - UC Berkeley 1,887
    Bonnie Gonzalez
    5917 Crocker Street
    Los Angeles,CA90003     		None N/A Scholarship - UC Irvine 1,553
    Angela Graciano
    215 N 54th Ave Apt B
    Los Angeles,CA90042     		None N/A Scholarship - Franklin and Marshall 6,877
    Roger Gregory
    422 E 104th St
    Los Angeles,CA90003     		None N/A Scholarship - St. John's Minnesota 6,921
    Larry Hardnett
    2548 N Buena Vista St
    Burbank,CA91504     		None N/A Scholarship - St. John's Minnesota 8,322
    Yajaira Heredia
    2711 Johnston St Apt 3
    Los Angeles,CA90031     		None N/A Scholarship - Whittier College 6,616
    Carla Howard
    309 E Arbor Vitae St Apt B
    Inglewood,CA90301     		None N/A Scholarship - UC Santa Barbara 948
    Nadia Jeronimo
    2529 Santa Catalina Dr Apt 106
    Costa Mesa,CA92626     		None N/A Scholarship - UC-San Diego 3,073
    Gabriel Jimenez
    340 W Cedar St
    Compton,CA90220     		None N/A Scholarship - Georgetown 4,094
    Joel Jimenez
    340 W Cedar St
    Compton,CA90220     		None N/A Scholarship - St John's Minnesota 8,765
    Imaury Jovel
    1828 E Pine St
    Compton,CA90221     		None N/A Scholarship - Loyola Marymount 1,974
    Angela Laar
    3753 Hepburn Avenue
    Los Angeles,CA90018     		None N/A Scholarship - Santa Clara University 10,305
    Oscar Leong
    2153 Lerona Ave
    Rowland Heights,CA91748     		None N/A Scholarship - Swarthmore 3,266
    David Li
    2137 McPherson Ave
    Los Angeles,CA90032     		None N/A Scholarship - UC Berkeley 6,609
    Chantel McCall
    3131 El Camino Ave Apt 9
    Sacramento,CA95821     		None N/A Scholarship - UC-Davis 3,164
    Melissa Miranda
    2056 S Flower Street
    Santa Ana,CA92780     		None N/A Scholarship - Cal State Fullerton 3,108
    Caylin Moore
    336 E Collamer Dr
    Carson,CA90746     		None N/A Scholarship - Marist 2,548
    Rodrigo Morales
    518 W 55th St
    Los Angeles,CA90037     		None N/A Scholarship - UC-Irvine 3,640
    Herberth Navas
    1321 W Martin Luther King Blvd A
    Los Angeles,CA90037     		None N/A Scholarship - Cal Poly San Luis Obispo 6,455
    Chioma Nwanonenyi
    1447 W 95th St
    Los Angeles,CA90047     		None N/A Scholarship - UC San Diego 2,238
    Ian Olden
    403 E Ellis St
    Inglewood,CA90302     		None N/A Scholarship - Cal State Monterey Bay 11,672
    Juan Orantes
    231 West 14th Street
    San Pedro,CA90731     		None N/A Scholarship - UC Santa Cruz 12,678
    Alfonso Osorio
    2940 Allgeyer Ave
    El Monte,CA91732     		None N/A Scholarship - Cal Poly Pomona 14,430
    Priya Patel
    11235 S Atlantic Ave
    Lynwood,CA90262     		None N/A Scholarship - UCLA 1,401
    Marvin Perez
    429 1/2 W 50th St
    Los Angeles,CA90037     		None N/A Scholarship - UC Davis 1,803
    Rhys Podell
    5306 S Rimpau Blvd
    Los Angeles,CA90043     		None N/A Scholarship - Wesleyan 4,335
    Christopher Rodriguez
    225 Lime St
    Inglewood,CA90301     		None N/A Scholarship - USC 1,836
    Rodolfo Rojo
    1133 Firestone Blvd 1
    Los Angeles,CA90001     		None N/A Scholarship - UC Merced 3,848
    Sandra Saldana
    8608 Holmes Ave
    Los Angeles,CA90002     		None N/A Scholarship - Ithaca College 14,163
    Erik Solis
    709 East Edgeware Road
    Los Angeles,CA90026     		None N/A Scholarship - USC 4,924
    Xavier Vivian-Jones
    9827 S Harvard Blvd
    Los Angeles,CA90047     		None N/A Scholarship - Ohio Wesleyan 9,518
    Denzel White
    716 Edgewood St
    Inglewood,CA90302     		None N/A Scholarship - Cal State Fullerton 5,864
    Darren White
    716 Edgewood St
    Inglewood,CA90302     		None N/A Scholarship - UC Irvine 4,804
    Bridget Appiah
    13624 Cerise Ave
    Hawthorne,CA90250     		None N/A Scholarship - UCLA 2,318
    Eduardo Avila
    1253 W 36th St
    Los Angeles,CA90007     		None N/A Scholarship - USC 5,583
    Ashley Carrera
    1283 Big Canyon Place
    San Pedro,CA90732     		None N/A Scholarship - Cal State Long Beach 1,837
    Clarissa Cervantes
    1108 S Grevillea Ave
    Inglewood,CA90301     		None N/A Scholarship - UCLA 3,013
    Clara Chang
    340 S St Andrews Pl 115
    Los Angeles,CA90020     		None N/A Scholarship - USC 4,128
    Edward Chavez
    15607 Bonsallo Ave
    Gardena,CA90247     		None N/A Scholarship - St. John's Minnesota 4,672
    Christopher Gomez
    1403 E 77th Place
    Los Angeles CA,CA90001     		None N/A Scholarship - UCLA 9,280
    Mia Hayes
    200 W 84th Place
    Los Angeles,CA90003     		None N/A Scholarship - Cal State Fullerton 11,691
    Jose Hernandez
    1514 1/2 E 107th St
    Los Angeles,CA90002     		None N/A Scholarship - UC Santa Barbara 3,445
    Jose Herrera
    1325 W 88th Place
    Los Angeles,CA90003     		None N/A Scholarship - UC Berkeley 1,409
    Joseph Hong
    118 S Serrano Avenue
    Los Angeles,CA90004     		None N/A Scholarship - UC Irvine 3,397
    Diana Jauregui
    1456 Island Avenue
    Wilmington,CA90744     		None N/A Scholarship - Bucknell University 5,861
    Brian Jhee
    428 S Mariposa Ave Apt D
    Los Angeles,CA90020     		None N/A Scholarship - UC San Diego 2,079
    Luis Loza
    615 W Pomona Blvd
    Monterey Park,CA91754     		None N/A Scholarship - Haverford College 6,316
    Luis Maquial
    2709 1/2 Darwin Ave
    Los Angeles,CA90031     		None N/A Scholarship - Cal State Northridge 1,987
    David Marquez
    1341 Pennsylvania Ave
    Los Angeles,CA90033     		None N/A Scholarship - Vassar College 9,237
    Michael Martin
    4383 West 137th St
    Hawthorne,CA90250     		None N/A Scholarship - Georgetown University 2,372
    Roxana Martinez
    4344 Winchester Ave Apt 27
    Los Angeles,CA90032     		None N/A Scholarship - St. Mary's College 3,406
    Kimberly Morales
    9255 Tobias Ave
    Panorama City,CA91402     		None N/A Scholarship - UC Irvine 3,919
    Arturo Munoz
    10601 Hunt Avenue
    South Gate,CA90280     		None N/A Scholarship - Tufts University 8,023
    Melissa Ortega
    300 Stepney St
    Inglewood,CA90302     		None N/A Scholarship - Middlebury College 6,628
    Darian Perez
    7520 S Broadway St
    Los Angeles,CA90003     		None N/A Scholarship - Mount Holyoke 1,293
    Eduardo Ramirez
    1651 E 115th St
    Los Angeles,CA90059     		None N/A Scholarship - UCLA 9,125
    Karolina Reyes
    1033 W 56th St
    Los Angeles,CA90037     		None N/A Scholarship - USC 1,912
    Roberto Rosales-Mesta
    3718 E 61st St AptA
    Huntington Park,CA90255     		None N/A Scholarship - Connecticut College 4,534
    Vanessa Salomon
    2344 1/2 Eastlake Ave
    Los Angeles,CA90031     		None N/A Scholarship - Mills College 7,980
    Clifford Sims
    6207 6th Ave
    Los Angeles,CA90043     		None N/A Scholarship - Seton Hall University 1,992
    Nicholas Tuong
    139 N Alexandria Ave
    Los Angeles,CA90004     		None N/A Scholarship - Cal Poly SLO 1,686
    Hunter Whitaker-Morrow
    702 Howard Ave
    Carson,CA90746     		None N/A Scholarship - Amherst College 2,107
    Isaiah Yoon
    1303 S Gramercy Pl Apt 104
    Los Angeles,CA90019     		None N/A Scholarship - UC Berkeley 2,216
    Jessica Agu
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Kevin Akinfolarin
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Selene Alcantera
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Briana Alston
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Anakaren Andrade
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Gabriela Cach
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Kendy Camacho
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Yoonyoung Chang
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Angelica Chavez
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Steven Colin Sanchez
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Devan Cotton
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Tania Del Real
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Esther Foster
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Bryana Gutierrez
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Melissa Hilaire
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Joycelyn Hutton
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Danielle Johnson
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Jasmin Jones
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Emmanuel Kayede
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Ruby Kim
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Ju Julie Kim
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Hye Rin Lee
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Ivanna Lizano
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Francisco Lopez
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Karina Lopez
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Merick Markoem
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Rogelia Mata
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Justin McCartney
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Thea Montejo
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Andro Nooh
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Samantha Nuno
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Ezinne Nwankwo
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Michelle Oguine
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Chidinma Okonkwo
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Chika Okonkwo
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Daisy Perez
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Lizz Perez
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Perla Sibaja
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Larry Ramirez
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Juan Rodriguez
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Cristina Rosales
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Toluwanimi Salako
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Yareli Salinas
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Leonel Santiago
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Jessica Shahad
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Jose Valdez
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Lorena Vazquez
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Ian Nikko Vera Cruz
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Lisa Washington
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Hunter Whitaker-Morrow
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Jalen Woods
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Jade Woods
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Daniel Zuniga
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Zaynab Abdul Qadir-Morris
    1637 Linocoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Monouchka Alexander
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Kaitlyn Andrews
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Trevor Anesi
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Melissa Arzate
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Emilio Aurea
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Susan Castellanos
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Irma Castillo
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Vir Chachra
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Ashley Chae
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Amanda Chakaroe
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Guadalupe Chimil
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Jannie Faye Chua
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Taryn Chudo
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Luana Coberg
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Jasmine Contreras
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Pedro Cortes
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Erick Cruz
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Karen Franco
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Victor Garcia
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Hugo Garcia
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Joseph Gonzales
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Carlos Gonzalez
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Marin Gonzalez
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Jazmin Guardado
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Elvia Gutierrez
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Paloma Hernandez
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Kelly Hernandez
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Jenny Huang
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Rosa Huynh
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Jorge Jimenez
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Beth Johnson
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Joseph Lacson
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Jazmin Larumbe
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Derrick Lieu
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Marisa London
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Courtney Lowe
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Lizbeth Luis
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Sandra Luna
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Marquis Mark
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Gabriela Martinez
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Francine Mejia
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Jonathan Monroy
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Sabrina Montgomery
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Maria Nava
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Chiamaka Njoku
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Chidi Oduma
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Anna Phutisatayakul
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Grace Punzalan
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Daniel Quintero
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Amanjeet Rai
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Rudra Ray
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Earl John Reyes
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    German Rodriguez
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Neda Salami
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Martha Salas
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Brittni Scott
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Jada Thomas
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Raven Tripplett
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Kimblery Valdez
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Elizabeth Waner
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Krissy Wong
    1637 Lincoln Lane
    Newport Beach,CA92660     		None N/A Laptop for Summer Academy 899
    Total .................................bullet 3a 578,429
    bApproved for future payment
    Total .................................bullet 3b  
    Form 990-PF (2013)
    Form 990-PF (2013)
    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 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....          
    3
    Interest 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.....          
    6
    Net rental income or (loss) from personal property .............     		         
    7 Other investment income.....          
    8
    Gain or (loss) from sales of assets other than inventory .............     		         
    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)..      
    13Total. Add line 12, columns (b), (d), and (e)..................
    13  
    (See worksheet in line 13 instructions 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 foundation’s exempt purposes (other than by providing funds for such purposes). (See
    instructions.)
    Form 990-PF (2013)
    Form 990-PF (2013)
    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 501(c) of the Code (other than section 501(c)(3) organizations) or in section 527, relating to political
    Yes
    No
    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
    Sign Here
    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
    May the IRS discuss this return
    with the preparer shown below
    (see instr.)?
    Signature of officer or trustee Date Title
    Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date PTIN
    Firm's namebullet



    Firm's addressbullet







         		Firm's EINbullet
    Phone no.
    Form 990-PF (2013)
    Additional Data


    Software ID: 13000170
    Software Version: 2013v3.1


    Form 990PF - Special Condition Description:
    Special Condition Description
    Schedule B
    (Form 990, 990-EZ,
    or 990-PF)
    Department of the Treasury
    Internal Revenue Service
    Schedule of Contributors
    Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
    Arrow Bullet Information about Schedule B (Form 990, 990-EZ, or 990-PF) and its instructions is at www.irs.gov/form990.
    OMB No. 1545-0047
    2013
    Name of the organization
    CEDAR CHARITABLE FOUNDATION INC
     
    Employer identification number

    45-2994986
    Organization type (check one):
    Filers of:
    Section:
    Form 990 or 990-EZ





    Form 990-PF




    Check if your organization is covered by the General Rule or a Special Rule.  
    Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
    General Rule
    Special Rules
    ......................... Arrow Bullet $  
    Caution. An organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990,
    990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its
    Form 990-EZ or on its Form 990PF, Part I, line 2, to certify that it does not meet the filing requirements of Schedule B (Form 990,
    990-EZ, or 990-PF).
    For Paperwork Reduction Act Notice, see the Instructions
    for Form 990, 990-EZ, or 990-PF.
    Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2013)

    Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
    Page 2
    Name of organization
    CEDAR CHARITABLE FOUNDATION INC
          		Employer identification number

    45-2994986
    Part I
    Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    1
     
     

    CEDAR FOUNDATION INTERNATIONAL  
    1040 WEST GEORGIA ST STE 850
     
    VANCOUVER, BCV6E 4H1CA

    		$949,980


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     

       
     
     

    		$  


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     

       
     
     

    		$  


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     

       
     
     

    		$  


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     

       
     
     

    		$  


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     

       
     
     

    		$  


    (Complete Part II for noncash contributions.)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

    Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
    Page 3
    Name of organization
    CEDAR CHARITABLE FOUNDATION INC
          		Employer identification number

    45-2994986
    Part II
    Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

    Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
    Page 4
    Name of organization
    CEDAR CHARITABLE FOUNDATION INC
          		Employer identification number

    45-2994986
    Part III
    Exclusively religious, charitable, etc., individual contributions to section 501(c)(7), (8), or (10) organizations
    that total more than $1,000 for the year. Complete columns (a) through (e) and the following line entry.
    For organizations completing Part III, enter the total of exclusively religious, charitable, etc.,
    contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
    Use duplicate copies of Part III if additional space is needed.
    (a) No.
    from
    Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a) No.
    from
    Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a) No.
    from
    Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a) No.
    from
    Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

    Additional Data


    Software ID: 13000170
    Software Version: 2013v3.1

    TY 2013 AccountingFeesSchedule
    Name:
    CEDAR CHARITABLE FOUNDATION INC
    EIN: 45-2994986
    Software ID:13000170
    Software Version:2013v3.1
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    ONISKO & SCHOLZ TAX & ACCOUNTING FEES 6,785 0 0 6,785

    Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

    TY 2013 DepreciationSchedule
    Name:
    CEDAR CHARITABLE FOUNDATION INC
    EIN: 45-2994986
    Software ID:13000170
    Software Version:2013v3.1
    Description of Property Date Acquired Cost or Other Basis Prior Years' Depreciation Computation Method Rate /
    Life (# of years)    		 Current Year's Depreciation Expense Net Investment Income Adjusted Net Income Cost of Goods Sold Not Included
    OFFICE COMPUTER 2012-10-05 2,277 114 91 5.0000 455      
    OFFICE TABLETS 2012-10-04 1,574 79 91 5.0000 315      
    OFFICE COMPUTER 2013-05-28 3,832   91 5.0000 447      
    OFFICE FURNITURE 2013-09-06 6,860   91 7.0000 327      
    OFFICE FURNITURE 2013-09-24 862   91 7.0000 31      

    TY 2013 LandEtcSchedule2
    Name:
    CEDAR CHARITABLE FOUNDATION INC
    EIN: 45-2994986
    Software ID:13000170
    Software Version:2013v3.1
    Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
    Furniture and Fixtures 7,722 358 7,364  
    Machinery and Equipment 7,683 1,410 6,273  


    TY 2013 LegalFeesSchedule
    Name:
    CEDAR CHARITABLE FOUNDATION INC
    EIN: 45-2994986
    Software ID:13000170
    Software Version:2013v3.1
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    MCKASSON & KLEIN LEGAL FEES 9,397 0 0 9,397


    TY 2013 OtherExpensesSchedule
    Name:
    CEDAR CHARITABLE FOUNDATION INC
    EIN: 45-2994986
    Software ID:13000170
    Software Version:2013v3.1
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    BANK FEES 640     640
    MEETINGS 588     588
    MISCELLANEOUS 1,907     1,907
    PAYROLL FEES 1,681     1,681
    PAYROLL TAX EXPENSE 12,906     12,906
    PROF. DEVELOPMENT 3,479     3,479
    STUDENT ASSEMBLY 6,490     6,490
    SUPPLIES 4,897     4,897
    TAXES & LICENSES 236     236
    TELEPHONE 5,483     5,483
    TRAVEL 28     28


    TY 2013 OtherLiabilitiesSchedule
    Name:
    CEDAR CHARITABLE FOUNDATION INC
    EIN: 45-2994986
    Software ID:13000170
    Software Version:2013v3.1
    Description Beginning of Year - Book Value End of Year - Book Value
    CREDIT CARD PAYABLE 27,573 19,569