Form990-PF

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
MALCOLM AND BETH LOWENSTEIN FOUNDATION
 

Number and street (or P.O. box number if mail is not delivered to street address)33 BLOOMFIELD HILLS PARKWAY STE 120   Room/suite
City or town, state or province, country, and ZIP or foreign postal code
BLOOMFIELD HILLS, MI48304
A Employer identification number

38-6092530
B Telephone number (see instructions)

(248) 203-2000
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$2,193,539J 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)  
2 Check bullet
3 Interest on savings and temporary cash investments      
4 Dividends and interest from securities...... 86,889 86,889  
5a Gross rents..............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 -15,954
b Gross sales price for all assets on line 6a 145,636
7 Capital gain net income (from Part IV, line 2)... 0
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)....... Click to see attachment 612 0  
12 Total. Add lines 1 through 11........ 71,547 86,889  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 0 0   0
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment 3,000 0   0
c Other professional fees (attach schedule)....        
17 Interest...............        
18 Taxes (attach schedule) (see instructions) Click to see attachment 2,279 879   0
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings....... 60 0   0
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment 482 307   0
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 5,821 1,186   0
25 Contributions, gifts, grants paid........ 106,896 106,896
26 Total expenses and disbursements. Add lines 24 and 25 112,717 1,186   106,896
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -41,170
b Net investment income (if negative, enter -0-) 85,703
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............... 74,920 35,797 35,797
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...............      
9 Prepaid expenses and deferred charges...........      
10a Investments—U.S. and state government obligations (attach schedule) 410 Click to see attachment306 309
b Investments—corporate stock (attach schedule)........ 436,837 Click to see attachment488,978 864,778
c Investments—corporate bonds (attach schedule)........ 50,000 Click to see attachment50,000 51,053
11 Investments—land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
12 Investments—mortgage loans..............      
13 Investments—other (attach schedule)........... 1,149,645 Click to see attachment1,095,561 1,241,602
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) 1,711,812 1,670,642 2,193,539
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 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......... 0 0
28 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
29 Retained earnings, accumulated income, endowment, or other funds 1,711,812 1,670,642
30 Total net assets or fund balances (see page 17 of the
instructions).................... 1,711,812 1,670,642
31 Total liabilities and net assets/fund balances (see page 17 of
the instructions).................. 1,711,812 1,670,642
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 1,711,812
2 Enter amount from Part I, line 27a..................... 2 -41,170
3 Other increases not included in line 2 (itemize) bullet 3 0
4 Add lines 1, 2, and 3.......................... 4 1,670,642
5 Decreases not included in line 2 (itemize) bullet 5 0
6 Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 30. 6 1,670,642
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.)
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 145,636   161,590 -15,954
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       -15,954
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 -15,954
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 93,789 1,873,648 0.050057
2011 83,536 1,865,636 0.044776
2010 84,765 1,789,766 0.047361
2009 91,340 1,613,242 0.056619
2008 110,392 1,983,270 0.055662
2 Total of line 1, column (d) ...................... 2 0.254475
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 0.050895
4 Enter the net value of noncharitable-use assets for 2013 from Part X, line 5..... 4 2,079,377
5 Multiply line 4 by line 3....................... 5 105,830
6 Enter 1% of net investment income (1% of Part I, line 27b)........... 6 857
7 Add lines 5 and 6......................... 7 106,687
8 Enter qualifying distributions from Part XII, line 4.............. 8 106,896
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 1 857
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 0
3 Add lines 1 and 2............................ 3 857
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-). 4 0
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 857
6 Credits/Payments:
a 2013 estimated tax payments and 2012 overpayment credited to 2013 6a 1,387
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 1,387
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 10 530
11 Enter the amount of line 10 to be: Credited to 2014 estimated taxBullet530 RefundedBullet 11 0
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$ 0(2) On foundation managers.bullet$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.bullet$ 0
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
 
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
    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 instructions)
    bulletMI
    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 ofbulletRAYMOND LAMBERT Telephone no.bullet (248) 203-2000
    Located atbullet33 BLOOMFIELD HILLS PARKWAY STE 120BLOOMFIELD HILLSMI ZIP+4bullet48304
    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
     
     
    .........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
     
     
    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
     
     
    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
     
     
    .........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
     
     
    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
    CONNIE LOWENSTEIN COLMAN TREASURER/DIRECTOR
    2.00     		0 0 0
    33 BLOOMFIELD HILLS PARKWAY STE 120
    BLOOMFIELD HILLS,MI48304
    BETSY LOWENSTEIN FELD PRESIDENT/DIRECTOR
    2.00     		0 0 0
    33 BLOOMFIELD HILLS PARKWAY STE 120
    BLOOMFIELD HILLS,MI48304
    RAYMOND LAMBERT SECRETARY
    2.00     		0 0 0
    33 BLOOMFIELD HILLS PARKWAY STE 120
    BLOOMFIELD HILLS,MI48304
    DR JAMES M FELD VICE PRESIDENT/DIRECTOR
    2.00     		0 0 0
    33 BLOOMFIELD HILLS PARKWAY STE 120
    BLOOMFIELD HILLS,MI48304
    JAMES A COLMAN VICE PRESIDENT/DIRECTOR
    2.00     		0 0 0
    33 BLOOMFIELD HILLS PARKWAY STE 120
    BLOOMFIELD HILLS,MI48304
    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 0
    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.............bullet0
    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 (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.........................bullet0
    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
    103,969
    2a
    Tax on investment income for 2013 from Part VI, line 5......
    2a
    857
    b
    Income tax for 2013. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
    857
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    103,112
    4
    Recoveries of amounts treated as qualifying distributions................
    4
    550
    5
    Add lines 3 and 4............................
    5
    103,662
    6
    Deduction from distributable amount (see instructions).................
    6
    0
    7
    Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XIII,
    line 1................................
    7
    103,662
    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 7 103,662
    2 Undistributed income, if any, as of the end of 2013:
    a Enter amount for 2012 only....... 90,905
    b Total for prior years:2011, 20, 20 0
    3 Excess distributions carryover, if any, to 2013:
    a From 2008.......  
    b From 2009.......  
    c From 2010.......  
    d From 2011.......  
    e From 2012.......  
    fTotal of lines 3a through e......... 0
    4Qualifying distributions for 2013 from Part
    XII, line 4: bullet$ 106,896
    a Applied to 2012, but not more than line 2a 90,905
    b Applied to undistributed income of prior years
    (Election required—see instructions)......     		Click to see attachment0
    c Treated as distributions out of corpus (Election
    required—see instructions).........     		0
    d Applied to 2013 distributable amount..... 15,991
    e Remaining amount distributed out of corpus 0
    5 Excess distributions carryover applied to 2013. 0 0
    (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 0
    b Prior years’ undistributed income. Subtract
    line 4b from line 2b ...........     		0
    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......     		0
    d Subtract line 6c from line 6b. Taxable amount
    —see instructions ...........     		0
    e Undistributed income for 2012. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		0
    f Undistributed income for 2013. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2014 ..........     		87,671
    7 Amounts treated as distributions out of
    corpus to satisfy requirements imposed by
    section 170(b)(1)(F) or 4942(g)(3) (see
    instructions) .............     		0
    8Excess distributions carryover from 2008 not
    applied on line 5 or line 7 (see instructions) ...     		0
    9Excess distributions carryover to 2014.
    Subtract lines 7 and 8 from line 6a ......     		0
    10 Analysis of line 9:
    a Excess from 2009....  
    b Excess from 2010....  
    c Excess from 2011....  
    d Excess from 2012....  
    e Excess from 2013....  
    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 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 (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
    ACCION
    56 ROLAND STREET STE 300
    BOSTON,MA02129     		N/A 501(C)3 GIVE PEOPLE THE FINANCIAL TOOLS THEY NEED TO IMPROVE THEIR LIVES 50
    AMERICAN BRAIN TUMOR ASSOCIATION
    8550 W BRYN MAWR AVE STE 550
    CHICAGO,IL60631     		N/A 501(C)3 TO PROMOTE BRAIN TUMOR RESEARCH 250
    AMERICAN HEART ASSOCIATION
    7272 GREENVILLE AVE
    DALLAS,TX75231     		N/A 501(C)3 FIGHT CARDIOVASCULAR DISEASES AND STROKE 55
    AMERICAN RED CROSS
    PO BOX 4002018
    DES MOINES,IA50340     		N/A 501(C)3 PROVIDE COMPASSIONATE CARE TO THOSE IN NEED 100
    AMNESTY INTERNATIONAL
    5 PENN PLAZA 16TH FLOOR
    NEW YORK,NY10001     		N/A 501(C)3 TO ASSIST IN EFFORTS OF THE INTERNATIONAL HUMAN RIGHTS 200
    BEAUMONT FOUNDATION
    3711 WEST THIRTEEN MILE ROAD
    ROYAL OAK,MI480736769     		N/A 501(C)3 PROVIDE ASSISTANCE AND BENEFIT THE POOR AND UNDERPRIVILEGED 5,000
    BIRTHRIGHT ISRAEL FOUNDATION
    33 EAST 33RD STREET 7TH FLOOR
    NEW YORK,NY10016     		N/A 501(C)3 STRENGTHEN JEWISH IDENTITY 1,000
    CARE
    151 ELLIS ST NE
    ATLANTA,GA30303     		N/A 501(C)3 TO HELP IN THE FIGHT AGAINST GLOBAL POVERTY 200
    CHILDREN'S HOSPITAL OF CHICAGO FOUNDATION
    225 EAST CHICAGO AVENUE
    CHICAGO,IL60611     		N/A 501(C)3 HELP CHILDREN WITH CANCER AND BLOOD DISORDERS 400
    CHILDREN'S CANCER RESEARCH FUND
    7801 EAST BUSH LAKE RD STE 130
    MINNEAPOLIS,MN55439     		N/A 501(C)3 TO HELP FUND CANCER RESEARCH 75
    CRANBROOK SCHOOLS
    PO BOX 801
    BLOOMFIELD HILLS,MI48303     		N/A 501(C)3 TO PROVIDE COLLEGE PREPARATORY EDUCATION TO STUDENTS 265
    CROHN'S & COLITIS FOUNDATION
    386 PARK AVENUE SOUTH 17TH FLOOR
    NEW YORK,NY10016     		N/A 501(C)3 PROMOTE MEDICAL RESEARCH 1,500
    DOMESTIC HARMONY
    PO BOX 231
    HILLSDALE,MI49242     		N/A 501(C)3 PROVIDE ASSISTANCE FOR DOMESTIC VIOLENCE VICTIMS 125
    FACE THE FUTURE FOUNDATION
    2440 N LAKEVIEW AVE 18D
    CHICAGO,IL60614     		N/A 501(C)3 TO SUPPORT CARE AND TREATMENT OF CHILDREN SUFFERING FROM CRANIOFACIAL ANOMOLIES AND RELATED CHALLENGES 500
    FEEDING AMERICA
    35 EAST WACKER DRIVE SUITE 2000
    CHICAGO,IL60601     		N/A 501(C)3 WORK TO END HUNGER IN AMERICA 100
    FOOD FOR THE HUNGRY
    1224 E WASHINGTON STREET
    PHOENIX,AZ85034     		N/A 501(C)3 WORK TO END WORLD HUNGER 115
    FOOD FOR THE POOR
    6401 LYONS ROAD
    COCONUT CREEK,FL33073     		N/A 501(C)3 HELP TO THE POOR IN LATIN AMERICA AND THE CARIBBEAN 50
    GLEANERS FOOD BANK
    2131 BEAUFAIT
    DETROIT,MI48207     		N/A 501(C)3 WORK TO END HUNGER IN SOUTHEAST MICHIGAN COMMUNITIES 2,000
    GUIDING EYES FOR THE BLIND
    611 GRANITE SPRINGS ROAD
    YORKTOWN HEIGHTS,NY10598     		N/A 501(C)3 PROVIDES GUIDE DOGS TO THE BLIND AND VISUALLY IMPAIRED 50
    HABITAT FOR HUMANITY
    638 STARKWEATHER ST
    PLYMOUTH,MI48170     		N/A 501(C)3 ELIMINATE POVERTY 650
    HADASSAH
    5030 ORCHARD LAKE ROAD
    WEST BLOOMFIELD,MI48323     		N/A 501(C)3 TO PROMOTE MEDICAL CARE AND RESEARCH AS WELL AS EDUCATION 500
    HILLELS OF ILLINOIS
    30 S WELLS ST
    CHICAGO,IL60606     		N/A 501(C)3 ENRICH THE LIVES OF JEWISH UNDERGRADUATE AND GRADUATE STUDENTS 200
    HOLOCAUST MEMORIAL CENTER
    28123 ORCHARD LAKE RD
    FARMINGTON HILLS,MI483343738     		N/A 501(C)3 TO PROMOTE/MAINTAIN JEWISH HISTORY 500
    HOWARD AREA COMMUNITY CENTER
    7648 N PAULINA ST
    CHICAGO,IL60626     		N/A 509(A)1 PROVIDE EMERGENCY FOOD AND CLOTHING FOR LOCAL RESIDENTS 4,000
    HUMAN RIGHTS WATCH
    350 FIFTH AVENUE 34TH FLOOR
    NEW YORK,NY10118     		N/A 501(C)3 DEFEND HUMAN RIGHTS WORLDWIDE 100
    JARC
    30301 NORTHWESTERN HWY STE 100
    FARMINGTON HILLS,MI48334     		N/A 501(C)3 TO CARE AND SHELTER DEVELOPMENTALLY DISABLED INDIVIDUALS 4,000
    JEWISH FAMILY SERVICE
    6555 WEST MAPLE ROAD
    WEST BLOOMFIELD,MI48322     		N/A 501(C)3 PROVIDES RESOURCES FOR THOSE IN NEED 500
    JEWISH FEDERATION OF METRO DETROIT
    PO BOX 2030
    BLOOMFIELD HILLS,MI48303     		N/A 509(A)1 TO PROVIDE HUMANITARIAN ASSISTANCE TO THOSE IN NEED 15,650
    JEWISH UNITED FUND OF METRO CHICAGO
    30 S WELLS ST
    CHICAGO,IL60606     		N/A 501(C)3 FUNDS A VITAL NETWORK OF AGENCIES THAT ACT UPON CORE JEWISH VALUES 25,000
    KIRK IN THE HILLS
    1340 WEST LONG LAKE ROAD
    BLOOMFIELD HILLS,MI48302     		N/A 501(C)3 PROMOTE RELIGIOUS TEACHINGS 500
    LEUKEMIA AND LYMPHOMA SOCIETY
    DONOR SERVICES PO BOX 4072
    PITTSFIELD,MA01202     		N/A 501(C)3 ASSIST IN EFFORTS TO CURE LEUKEMIA AND LYMPHOMA 900
    LOU MALNATI'S CANCER RESEARCH FUND
    3685 WOODHEAD DR
    NORTHBROOK,IL60062     		N/A 501(C)3 FUNDING FOR CANCER RESEARCH 300
    LYNN SAGE CANCER RESEARCH FUND
    251 EAST HURON STREET STE 3-200
    CHICAGO,IL60611     		N/A 501(C)3 FUNDING FOR MEDICAL RESEARCH 100
    MADD
    511 E JOHN CARPENTER FREEWAY STE
    700
    IRVING,TX75062     		N/A 501(C)3 SUPPORT VICTIMS AND FAMILIES OF DRUNK DRIVING 200
    MSU HILLEL
    360 CHARLES STREET
    EAST LANSING,MI48823     		N/A 501(C)3 TO ENRICH THE LIVES OF JEWISH STUDENTS SO THAT THEY MAY ENRICH THE JEWISH PEOPLE AND THE WORLD. TO BUILD A NEW GENERATION OF JEWISH LEADERS 1,000
    NORTH SHORE CONGREGATION ISRAEL
    1185 SHERIDAN ROAD
    GLENCOE,IL60022     		N/A 501(C)3 TO PROMOTE RELIGIOUS TEACHINGS 3,650
    OAKLAND FAMILY SERVICES
    114 ORCHARD LAKE ROAD
    PONTIAC,MI48341     		N/A 501(C)3 HUMAN SERVICES AGENCY 300
    ORT AMERICA
    6735 TELEGRAPH ROAD SUITE 375
    BLOOMFIELD HILLS,MI48301     		N/A 501(C)3 TO STRENGTHEN COMMUNITIES THROUGH EDUCATION 1,500
    OXFAM AMERICA
    226 CAUSEWAY ST 5TH FLOOR
    BOSTON,MA02114     		N/A 501(C)3 PROVIDE ASSISTANCE/THIRD WORLD COUNTRIES 250
    PHASE ONE
    427 NORTH CANON DRIVE 108
    BEVERLY HILLS,CA90210     		N/A 501(C)3 CLINICAL RESEARCH AND TREATMENT PROGRAMS FOR PATIENTS WITH CANCER 5,300
    PROJECT HOPE
    PO BOX 250
    MILLWOOD,VA22646     		N/A 501(C)3 IMPROVE HEALTH OF WOMEN AND CHILDREN 100
    SALVATION ARMY
    PO BOX 32820
    DETROIT,MI482320820     		N/A 509(A)1 170(B)(1)(A) TO HELP STRUGGLING FAMILIES 440
    SAVE THE CHILDREN
    54 WILTON ROAD
    WESTPORT,CT06880     		N/A 501(C)3 TO PROVIDE FOOD, MEDICAL CARE AND EDUCATION TO NEEDY CHILDREN 150
    SHALVA
    315 FIFTH AVENUE 6TH FL
    NEW YORK,NY10016     		N/A 509(A)1 PROVIDE ASSISTANCE FOR MENTALLY AND PHYSICALLY CHALLENGED INDIVIDUALS 2,000
    SOUTHERN POVERTY LAW CENTER
    400 WASHINGTON AVE
    MONTGOMERY,AL36104     		N/A 501(C)3 HELP FUND CIVIL RIGHTS ISSUES 250
    SPECIAL OLYMPICS
    PO BOX 795
    MT PLEASANT,MI488040795     		N/A 501(C)3 ATHLETIC PROGRAMS FOR THE DISABLED 100
    ST PETERS FREE CLINIC
    3 N BROAD STREET
    HILLSDALE,MI49242     		N/A 501(C)3 TO PROVIDE UNINSURED AND UNDER-INSURED FAMILIES WITH FREE MEDICAL CARE 250
    STARFISH FAMILY SERVICES
    30000 HIVELEY
    INKSTER,MI48141     		N/A 501(C)3 SERVES VULNERABLE CHILDREN AND FAMILIES IN METROPOLITAN DETROIT 500
    TAMARACK CAMPS
    6735 TELEGRAPH ROAD 380
    BLOOMFIELD HILLS,MI48301     		N/A 501(C)3 PROVIDE RECREATIONAL FACILITIES TO IMMIGRANT WOMEN AND CHILDREN 500
    TEMPLE BETH EL
    7400 TELEGRAPH RD
    BLOOMFIELD HILLS,MI48301     		N/A 501(C)3 TO PROMOTE RELIGIOUS TEACHINGS 3,175
    UNITED JEWISH FOUNDATION OF METRO DETROIT
    6735 TELEGRAPH ROAD
    BLOOMFIELD HILLS,MI48303     		N/A 501(C)3 PROMOTE CONTINUITY OF THE JEWISH PEOPLE 100
    WORLD VISION
    PO BOX 9716
    FEDERAL WAY,WA98063     		N/A 501(C)3 PROVIDE HUNGER RELIEF FOR CHILDREN WORLDWIDE 48
    YAD EZRA-MOIES CHETIM
    3000 TOWN CENTER STE 222
    SOUTHFIELD,MI48075     		N/A 501(C)3 SUPPORTS IMPOVERISHED JEWISH FAMILIES THROUGH DELIVERY OF FREE KOSHER GROCERIES AND HEALTH CARE ITEMS 118
    ALPHA OMEGA INTERNATIONAL FRATERNITY
    50 W EDMONSTON DR 303
    ROCKVILLE,MD20852     		N/A 501(C)3 PROMOTE DENTAL PROFESSION 150
    BROADWAY CARES
    165 WEST 46TH STREET 1300
    NEW YORK,NY10036     		N/A 501(C)3 PROVIDE AWARENESS ABOUT HIV/AIDS AND SUPPORT FOR THOSE AFFECTED BY HIV/AIDS 150
    BRONX DEFENDERS
    360 E 161ST ST
    BRONX,NY10451     		N/A 501(C)3 PROVIDE LEGAL SUPPORT AND ADVOCACY TO INDIGENT PEOPLE OF BRONX 250
    CHICAGO CUBS CHARITIES
    1060 W ADDISON ST
    CHICAGO,IL60613     		N/A 501(C)3 TO IMPROVE THE LIVES OF CHILDREN AND FAMILIES ACROSS CHICAGO 150
    CHICAGO DIABETES PROJECT
    840 SOUTH WOOD STREET SUITE 502 M/C
    958
    CHICAGO,IL60612     		N/A 501(C)3 FUNDING FOR DIABETES RESEARCH 250
    CHILDREN'S HOSPITAL OF MICHIGAN FOUNDATION
    3901 BEAUBIAN MAILBOX 257
    DETROIT,MI48201     		N/A 509(A)1 170(B)(1)(A) SUPPORTS PEDIATRIC RESEARCH, EDUCATION, COMMUNITY BENEFIT PROGRAMS, AND OTHER INITIATIVES THAT IMPROVE THE HEALTH OF CHILDREN IN MICHIGAN 500
    CHRISTIAN FELLOWSHIP FLOCK CHURCH
    2435 WEST DIVISION STREET
    CHICAGO,IL60622     		N/A 501(C)3 TO PROMOTE RELIGIOUS TEACHINGS 100
    CLEVELAND CLINIC FOUNDATION
    2049 E 100TH ST
    CLEVELAND,OH44106     		N/A 501(C)3 PROVIDES PATIENT CARE, RESEARCH AND MEDICAL EDUCATION 500
    COMMUNITY FOR BABY2BABY
    1000 N ALAMEDA STREET STE 240
    LOS ANGELES,CA90012     		N/A 501(C)3 TO ASSIST FAMILIES IN NEED WITH ESSENTIAL BABY GEAR AND CLOTHING 1,550
    COUNTY ROADS FOUNDATION
    67 POPLAR STREET SUITE GB
    BROOKLYN,NY11201     		N/A 501(C)3 TO SUPPORT AND ENGAGE KIDS FROM CAMP TO COLLEGE 1,000
    DETROIT INSTITUTE OF ARTS
    5220 WOODWARD AVE
    DETROIT,MI482024008     		N/A 501(C)3 TO PROMOTE MULTICULTURAL ART 110
    DETROIT PUBLIC TV
    1 CLOVER COURT
    WIXOM,MI48393     		N/A 501(C)3 SUPPORT FOR QUALITY EDUCATIONAL AND INSPIRING PROGRAMMING 245
    HILLSDALE ECONOMIC DEVELOPMENT PARTNERSHIP
    859 OLDS ROAD
    JONESVILLE,MI49250     		N/A 501(C)3 PROVIDE ECONOMIC DEVELOPMENT FOR THE HILLSDALE AREA THROUGH ENTREPRENEURIAL DEVELOPMENT, BUSINESS AND INDUSTRY RETENTION AND EXPANSION AND BUSINESS ATTRACTION EFFORTS 1,000
    EMPOWERMENT PLAN
    1401 VERMONT STREET
    DETROIT,MI48216     		N/A 501(C)3 SUPPORT THE HOMELESS COMMUNITY 10,000
    FINCA
    1201 15TH STREET NW 8TH FLOOR
    WASHINGTON,DC20005     		N/A 501(C)3 PROVIDE FINANCIAL SERVICES TO THE WORLD'S LOWEST-INCOME ENTREPRENEURS SO THEY CAN CREATE JOBS, BUILD ASSETS AND IMPROVE THEIR STANDARD OF LIVING 50
    FRIENDS OF CAMP MAK-A-DREAM
    121 WEST LONG LAKE SUITE 120
    BLOOMFIELD HILLS,MI48304     		N/A 501(C)3 SUPPORT CAMP MAK-A-DREAM IN MONTANA, A COST-FREE CAMP PROGRAM FOR CHILDREN AND YOUNG ADULTS WITH CANCER 100
    GLENKIRK
    3504 COMMERCIAL AVENUE
    NORTHBROOK,IL60062     		N/A 509(A)3 PROVIDES QUALITY, LIFETIME SUPPORTS AND SERVICES THAT EMPOWER INDIVIDUALS WITH INTELLECTUAL DISABILITIES TO PARTICIPATE FULLY IN ALL AREAS OF COMMUNITY LIFE 400
    GRACE CENTERS OF HOPE
    35 EAST HURON STREET
    PONTIAC,MI483420725     		N/A 501(C)3 PROVIDE SUPPORT TO HOMELESS AND DISADVANTAGED INDIVIDUALS AND FAMILIES 100
    HUMBLE DESIGN
    180 N SAGINAW
    PONTIAC,MI48342     		N/A 501(C)3 PROVIDE FAMILIES IN NEED WITH DONATED GENTLY USED HOUSEHOLD ITEMS 1,000
    INTERNATIONAL RESCUE COMMITTEE
    122 EAST 42ND STREET
    NEW YORK,NY101680002     		N/A 501(C)3 PROVIDES LIFE-SAVING CARE AND LIFE CHANGING ASSISTANCE TO REFUGEES FORCED TO FLEE FROM WAR OR DISASTER 50
    JEWISH COMMUNITY RELATIONS COUNCIL
    6735 TELEGRAPH ROAD SUITE 140
    BLOOMFIELD HILLS,MI48301     		N/A 501(C)3 PROVIDE SUPPORT TO BUILD A STRONGER DETROIT JEWISH COMMUNITY 500
    KIDS KICKING CANCER
    27600 NORTHWESTERN HIGHWAY SUITE
    220
    SOUTHFIELD,MI48304     		N/A 501(C)3 PROVIDES WEEKLY MARTIAL ART CLASSES TO CHILDREN WITH CANCER 250
    JEWISH FOUNDATION FOR THE RIGHTEOUS
    305 7TH AVENUE 17TH FLOOR
    NEW YORK,NY10001     		N/A 501(C)3 PROVIDES FINANCIAL SUPPORT TO NON-JEWISH PEOPLE WHO HELPED RESCUE JEWISH PEOPLE DURING THE HOLOCAUST AND PRESERVE THEIR LEGACY THROUGH A NATIONAL EDUCATION PROGRAM. 250
    MARCH OF DIMES
    1275 MAMARONECK AVE
    WHITE PLAINS,NY10605     		N/A 501(C)3 SUPPORTS LIFESAVING RESEARCH AND PROGRAMS AND WORKS TO END PREMATURE BIRTH, BIRTH DEFECTS AND INFANT MORTALITY 25
    MOVEMBER UNITED STATES
    PO BOX 1595
    CULVER CITY,CA90232     		N/A 501(C)3 TO PROVIDE VITAL FUNDS AND AWARENESS TO COMBAT PROSTRATE AND TESTICULAR CANCER 250
    OLD NEWSBOYS GOODFELLOW FUND
    PO BOX 44444
    DETROIT,MI482440444     		N/A 501(C)3 TO PROVIDE HOLIDAY GIFTS TO CHILDREN IN NEED AS WELL AS SHOE AND DENTAL PROGRAMS 100
    TEMPLE EMANU-EL
    14450 W 10 MILE ROAD
    OAK PARK,MI48237     		N/A 501(C)3 PROMOTE RELIGIOUS TEACHINGS 500
    TEMPLE ISRAEL
    5725 WALNUT LAKE ROAD
    WEST BLOOMFIELD,MI48323     		N/A 501(C)3 PROMOTE RELIGIOUS TEACHINGS 400
    DETROIT SPORTS ZONE INC
    255 E BROWN STREET SUITE 101
    BIRMINGHAM,MI48009     		N/A   SUPPORT YOUTH PROGRAMS 500
    THE FRIENDSHIP CIRCLE
    6892 WEST MAPLE ROAD
    WEST BLOOMFIELD,MI48322     		N/A 501(C)3 PROVIDES PROGRAMS AND SUPPORT TO THE FAMILIES OF INDIVIDUALS WITH SPECIAL NEEDS 1,250
    ZIMMER CHILDRENS MUESUEM
    6505 WILSHIRE BLVD 100
    LOS ANGELES,CA90048     		N/A 501(C)3 TO PROVIDE CULTURAL HANDS-ON EXHIBITS FOR CHILDREN 350
    Total .................................bullet 3a 106,896
    bApproved for future payment
    Total .................................bullet 3b 0
    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....     14 86,889  
    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 .............     		    18 -15,954  
    9 Net income or (loss) from special events:          
    10 Gross profit or (loss) from sales of inventory..          
    11 Other revenue: aMISCELLANEOUS         550
    bOTHER         62
    c
    d
    e
    12 Subtotal. Add columns (b), (d), and (e).. 0 70,935 612
    13Total. Add line 12, columns (b), (d), and (e)..................
    1371,547
    (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.)
    11A INCOME FROM PRIOR YEAR CONTRIBUTION CHECKS VOIDED
    11B PROVIDING FUNDS NEEDED TO CARRYOUT EXEMPT PURPOSE OF ORGANIZATION
    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:  
    Software Version:  


    Form 990PF - Special Condition Description:
    Special Condition Description

    TY 2013 AccountingFeesSchedule
    Name:
    MALCOLM AND BETH LOWENSTEIN FOUNDATION
    EIN: 38-6092530
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    TAX RETURN PREPARATION 3,000 0   0

    TY 2013 AppliedToPriorYearElection
    Name:
    MALCOLM AND BETH LOWENSTEIN FOUNDATION
    EIN: 38-6092530
    Election:
    SECTION 4942(H)(2) ELECTIONAS TO THE TREATMENT OF QUALIFYING DISTRIBUTIONSLOWENSTEIN FOUNDATION38-XXX-XX-XXXX BLOOMFIELD HILLS PARKWAY, STE 120BLOOMFIELD HILLS, MI 48304PURSUANT TO IRC SEC. 4942(H)(2) AND REG. 53.4942(A)-3(D)(2), THE ABOVE REFERENCED FOUNDATION HEREBY ELECTS TO TREAT CURRENT YEAR QUALIFYING DISTRIBUTIONS IN EXCESS OF THE IMMEDIATELY PRECEDING TAX YEAR'S UNDISTRIBUTED INCOME AS BEING MADE OUT OF UNDISTRIBUTED INCOME FROM THE TAX YEAR ENDING 12/31/2012 IN THE AMOUNT OF $90,905.

    TY 2013 InvestmentsCorpBondsSchedule
    Name:
    MALCOLM AND BETH LOWENSTEIN FOUNDATION
    EIN: 38-6092530
    Name of Bond End of Year Book Value End of Year Fair Market Value
    CORPORATE BONDS 50,000 51,053

    TY 2013 InvestmentsCorpStockSchedule
    Name:
    MALCOLM AND BETH LOWENSTEIN FOUNDATION
    EIN: 38-6092530
    Name of Stock End of Year Book Value End of Year Fair Market Value
    CORPORATE STOCKS 488,978 864,778

    TY 2013 InvestmentsGovtObligationsSch
    Name:
    MALCOLM AND BETH LOWENSTEIN FOUNDATION
    EIN: 38-6092530
    US Government Securities - End of Year Book Value:

    306
    US Government Securities - End of Year Fair Market Value:

    309
    State & Local Government Securities - End of Year Book Value:


    0
    State & Local Government Securities - End of Year Fair Market Value:


    0


    TY 2013 InvestmentsOtherSchedule2
    Name:
    MALCOLM AND BETH LOWENSTEIN FOUNDATION
    EIN: 38-6092530
    Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
    OTHER INVESTMENTS AT COST 1,094,061 1,240,102
    ISRAEL BONDS AT COST 1,500 1,500

    TY 2013 OtherExpensesSchedule
    Name:
    MALCOLM AND BETH LOWENSTEIN FOUNDATION
    EIN: 38-6092530
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    MERRILL LYNCH INVESTMENT FEES 307 307   0
    LICENSES & FEES 175 0   0


    TY 2013 OtherIncomeSchedule2
    Name:
    MALCOLM AND BETH LOWENSTEIN FOUNDATION
    EIN: 38-6092530
    Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
    MISCELLANEOUS 550   550
    OTHER 62   62


    TY 2013 TaxesSchedule
    Name:
    MALCOLM AND BETH LOWENSTEIN FOUNDATION
    EIN: 38-6092530
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    FOREIGN TAXES PAID 879 879   0
    FEDERAL EXCISE TAX 1,400 0   0