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.
bulletInformation about Form 990-PF and its instructions is at www.irs.gov/form990pf.
OMB No. 1545-0052
2014
Open to Public Inspection
For calendar year 2014, or tax year beginning 2014, and ending , 20
Name of foundation
THE FINE AND GREENWALD FOUNDATION
C/O MARSHA SOFFER

Number and street (or P.O. box number if mail is not delivered to street address)19501 BISCAYNE BLVD 400   Room/suite
City or town, state or province, country, and ZIP or foreign postal code
AVENTURA, FL33180
A Employer identification number

24-1697726
B Telephone number (see instructions)

(305) 933-5506
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$25,100,125J 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).............. 5,516,000
2 Check bullet
Sch. B ...............
3 Interest on savings and temporary cash investments 53,285 53,285 53,285
4 Dividends and interest from securities...... 429,797 429,797 429,797
5a Gross rents.............. 2,236,920 2,236,920 2,236,920
b Net rental income or (loss) 2,236,920
6a Net gain or (loss) from sale of assets not on line 10 Click to see attachment 327,743
b Gross sales price for all assets on line 6a 5,493,304
7 Capital gain net income (from Part IV, line 2)... 11,409
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 780 780 780
12 Total. Add lines 1 through 11........ 8,564,525 2,732,191 2,720,782
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc.        
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule).......        
c Other professional fees (attach schedule)....        
17 Interest............... 11 11 11  
18 Taxes (attach schedule) (see instructions)... Click to see attachment 39,865 8,068 8,068  
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings....... 4,185 4,185 4,185  
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment 84,643 84,643 84,643  
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 128,704 96,907 96,907 0
25 Contributions, gifts, grants paid........ 809,700 809,700
26 Total expenses and disbursements. Add lines 24 and 25 938,404 96,907 96,907 809,700
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 7,626,121
b Net investment income (if negative, enter -0-) 2,635,284
c Adjusted net income (if negative, enter -0-)... 2,623,875
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2014)
Form 990-PF (2014)
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............... 312,632 1,282,366 1,282,366
2 Savings and temporary cash investments.......... 588,700 4,203,342 4,203,342
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........... 43,200 11,403 11,403
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule)........ 8,304,629 Click to see attachment8,225,655 11,227,199
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)........... 5,352,472 Click to see attachment6,269,752 6,131,857
14 Land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
15 Other assets (describe bullet) Click to see attachment8,722 Click to see attachment2,243,958 Click to see attachment2,243,958
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 14,610,355 22,236,476 25,100,125
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable..................    
19 Deferred revenue..................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe bullet)    
23 Total liabilities (add lines 17 through 22)..........   0
Net Assets or Fund Balances bullet
and complete lines 24 through 26 and lines 30 and 31.
24 Unrestricted................... 14,610,355 22,236,476
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 instructions)...... 14,610,355 22,236,476
31 Total liabilities and net assets/fund balances (see instructions).. 14,610,355 22,236,476
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 14,610,355
2 Enter amount from Part I, line 27a..................... 2 7,626,121
3 Other increases not included in line 2 (itemize) bullet 3  
4 Add lines 1, 2, and 3.......................... 4 22,236,476
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 22,236,476
Form 990-PF (2014)
Form 990-PF (2014)
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 11,409
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 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))
2013 679,600 15,286,093 0.044459
2012 508,569 12,996,128 0.039132
2011 488,500 11,848,206 0.041230
2010 407,993 11,224,239 0.036349
2009 332,737 9,182,452 0.036236
2 Total of line 1, column (d) ...................... 2 0.197406
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 0.039481
4 Enter the net value of noncharitable-use assets for 2014 from Part X, line 5..... 4 19,654,757
5 Multiply line 4 by line 3....................... 5 775,989
6 Enter 1% of net investment income (1% of Part I, line 27b)........... 6 26,353
7 Add lines 5 and 6......................... 7 802,342
8 Enter qualifying distributions from Part XII, line 4.............. 8 809,700
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 (2014)
Form 990-PF (2014)
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 26,353
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 26,353
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 26,353
6 Credits/Payments:
a 2014 estimated tax payments and 2013 overpayment credited to 2014 6a 37,757
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 37,757
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 11,404
11 Enter the amount of line 10 to be: Credited to 2015 estimated taxBullet11,404 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 Instructions
for definition)?.................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. bullet$   (2) On foundation managers.bullet$  
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.bullet$  
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
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)
    bullet
    b
    If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
    General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
    8b
    Yes
     
    9
    Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
    or 4942(j)(5) for calendar year 2014 or the taxable year beginning in 2014 (see instructions for Part XIV)?
    If "Yes," complete Part XIV.............................
    9
     
    No
    Form 990-PF (2014)
    Form 990-PF (2014)
    Page 5
    Part VII-A
    Statements Regarding Activities (continued)
    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 ofbulletMARSHA SOFFER Telephone no.bullet (305) 933-5506
    Located atbullet19501 BISCAYNE BLVD 400AVENTURAFL ZIP+4bullet33180
    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 2014, 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 FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR). If "Yes", enter the name of the foreign country bullet  
    Form 990-PF (2014)
    Form 990-PF (2014)
    Page 6
    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 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 2014?.............
    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 2014, did the foundation have any undistributed income (lines 6d
    and 6e, Part XIII) for tax year(s) beginning before 2014?...............
    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 2014 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 2014.)....................
    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 2014?
    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 4945(d)(4)(A)? (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 (2014)
    Form 990-PF (2014)
    Page 7
    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
    MARSHA SOFFER PRESIDENT
    20.00     		0 0 0
    19501 BISCAYNE BLVD 400
    AVENTURA,FL33180
    JACK KARSON DIRECTOR
    2.00     		0 0 0
    19501 BISCAYNE BOULEVARD 400
    AVENTURA,FL33180
    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
     
    2  
    3  
    4  
    Form 990-PF (2014)
    Form 990-PF (2014)
    Page 8
    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 N/A  
    2  
    All other program-related investments. See 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
    16,709,538
    b
    Average of monthly cash balances.......................
    1b
    3,193,520
    c
    Fair market value of all other assets (see instructions)................
    1c
    51,010
    d
    Total (add lines 1a, b, and c).........................
    1d
    19,954,068
    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
    19,954,068
    4
    Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see
    instructions) .............................
    4
    299,311
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
    19,654,757
    6
    Minimum investment return. Enter 5% of line 5..................
    6
    982,738
    Part XI
    Distributable Amount bullet and do not complete this part.)
    1
    Minimum investment return from Part X, line 6....................
    1
    982,738
    2a
    Tax on investment income for 2014 from Part VI, line 5......
    2a
    26,353
    b
    Income tax for 2014. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
    26,353
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    956,385
    4
    Recoveries of amounts treated as qualifying distributions................
    4
     
    5
    Add lines 3 and 4............................
    5
    956,385
    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
    956,385
    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
    809,700
    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
    809,700
    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
    26,353
    6
    Adjusted qualifying distributions. Subtract line 5 from line 4..............
    6
    783,347
    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 (2014)
    Form 990-PF (2014)
    Page 9
    Part XIII
    Undistributed Income (see instructions)
    (a)
    Corpus     		(b)
    Years prior to 2013     		(c)
    2013     		(d)
    2014
    1 Distributable amount for 2014 from Part XI, line 7 956,385
    2 Undistributed income, if any, as of the end of 2014:
    a Enter amount for 2013 only....... 498,890
    b Total for prior years:20, 20, 20  
    3 Excess distributions carryover, if any, to 2014:
    a From 2009.......  
    b From 2010.......  
    c From 2011.......  
    d From 2012.......  
    e From 2013.......  
    fTotal of lines 3a through e.........  
    4Qualifying distributions for 2014 from Part
    XII, line 4: bullet$ 809,700
    a Applied to 2013, but not more than line 2a 498,890
    b Applied to undistributed income of prior years
    (Election required—see instructions).....     		 
    c Treated as distributions out of corpus (Election
    required—see instructions).........     		 
    d Applied to 2014 distributable amount..... 310,810
    e Remaining amount distributed out of corpus  
    5 Excess distributions carryover applied to 2014.    
    (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  
    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 2013. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		 
    f Undistributed income for 2014. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2015 ..........     		645,575
    7 Amounts treated as distributions out of
    corpus to satisfy requirements imposed by
    section 170(b)(1)(F) or 4942(g)(3) (Election may
    be required - see instructions) .......     		 
    8Excess distributions carryover from 2009 not
    applied on line 5 or line 7 (see instructions) ...     		 
    9Excess distributions carryover to 2015.
    Subtract lines 7 and 8 from line 6a ......     		 
    10 Analysis of line 9:
    a Excess from 2010....  
    b Excess from 2011....  
    c Excess from 2012....  
    d Excess from 2013....  
    e Excess from 2014....  
    Form 990-PF (2014)
    Form 990-PF (2014)
    Page 10
    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 2014, 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) 2014 (b) 2013 (c) 2012 (d) 2011
             
    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).)
    NONE
    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.
    NONE
    2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
    Check here bullet
    aThe name, address, and telephone number or email address 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 (2014)
    Form 990-PF (2014)
    Page 11
    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
    ACLU
    125 BROAD STREET
    NEW YORK,NY10004     		NONE PC EDUCATIONAL 10,000
    ACLU FOUNDATION OF FLORIDA
    4500 BISCAYNE BLD STE 340
    MIAMI,FL33137     		NONE PC EDUCATIONAL 8,000
    AMERICAN JEWISH WORLD SERVICE
    45 WEST 36TH STREET
    NEW YORK,NY10018     		NONE PC HUMAN RIGHTS 25,000
    ART 21
    133 WEST 25TH STREET 3E
    NEW YORK,NY10001     		NONE PC EDUCATIONAL 2,500
    AVODAH-JEWISH SERVICE CORPS
    45 WEST 36TH ST 8TH FL
    NEW YORK,NY10018     		NONE PC CULTURAL 5,000
    BIG SUNDAY
    6111 MELROSE AVE
    LOS ANGELES,CA90038     		NONE PC EDUCATIONAL 35,000
    BREAKTHROUGH MIAMI
    3575 MAIN HWY
    MIAMI,FL33133     		NONE PC EDUCATIONAL 62,500
    CITY HARVEST
    6 EAST 32ND STREET 5TH FL
    NEW YORK,NY10016     		NONE PC CULTURAL 10,000
    CITY YEAR MIAMI
    44 W FLAGLER STREET
    MIAMI,FL33130     		NONE PC EDUCATIONAL 3,000
    CITYMEALS ON WHEELS
    355 LEXINGTON AVENUE
    NEW YORK,NY10017     		NONE PC AID TO ELDERLY 5,000
    DAMON RUNYON CANCER
    55 BROADWAY SUITE 302
    NEW YORK,NY10006     		NONE PC RESEARCH 5,000
    DARTMOUTH MEDICAL SCHOOL
    1 ROPE FERRY ROAD
    HANOVER,NH03755     		NONE PC EDUCATIONAL ADVANCEMENT 5,000
    ELIE WIESEL FOUNDATION
    555 MADISON AVENUE
    NEW YORK,NY10022     		NONE PC EDUCATIONAL 10,000
    FARMSHARE
    14125 SW 320TH STREET
    HOMESTEAD,FL33033     		NONE PC CULTURAL 3,000
    FJC SLINGSHOT FUND
    575 MADISON AVE STE 703
    NEW YORK,NY10022     		NONE PC EDUCATIONAL 100,000
    FOUNDATION FOR NATIONAL PROGRESS
    222 SUTTER ST STE 600
    SAN FRANCISCO,CA94108     		NONE PC EDUCATIONAL 5,000
    GREATER MIAMI JEWISH FEDERATION
    4200 BISCAYNE BLVD
    MIAMI,FL33137     		NONE PC RELIEF FUND 50,000
    GREENPEACE
    702 H STREET NW STE 300
    WASHINGTON,DC20001     		NONE PC CULTURAL 3,000
    GUILD HALL
    158 MAIN STREET
    EAST HAMPTON,NY11937     		NONE PC ARTS 2,000
    HARLEM CHILDRENS ZONE
    35 EAST 125TH STREET
    NEW YORK,NY10035     		NONE PC AID FOR CHILDREN 20,000
    JACK MARTIN FUND INC
    PO BOX 4952
    NEW YORK,NY10185     		NONE PC RESEARCH 25,000
    JEWISH COMMUNITY SERVICES
    735 NE 125TH STREET
    N MIAMI,FL33161     		NONE PC AID FOR INDIGENT AND ELDERLY 25,000
    JEWISH MUSEUM
    1109 5TH AVENUE
    NEW YORK,NY10128     		NONE PC ARTS 5,000
    LONGHOUSE RESERVE
    133 HANDS CREEK ROAD
    EAST HAMPTON,NY11937     		NONE PC ARTS 2,000
    MAKING HEADWAY
    115 KING STREET
    CHAPPAQUA,NY10514     		NONE PC MEDICAL 5,000
    MBJCC
    4221 PINE TREE DRIVE
    MIAMI BEACH,FL33140     		NONE PC CULTURAL 2,000
    METRO COUNCIL ON JEWISH POVERTY
    120 BROADWAY 7TH FL
    NEW YORK,NY10271     		NONE PC CULTURAL 10,000
    MOCA
    250 SOUTH GRAND AVE
    LOS ANGELES,CA90012     		NONE PC EDUCATIONAL 20,000
    MOURNING FAMILY FOUNDATION
    100 S BISCAYNE BLVD
    MIAMI,FL33131     		NONE PC EDUCATIONAL 2,000
    MT SINAI EMERGENCY MEDICAL DEPT
    MADISON AVE 101 STREET
    NEW YORK,NY10029     		NONE PC MEDICAL AID 5,000
    NATIONAL HISTORIC TRUST FOR
    HISTORIC PRESERVATION
    1785 MASSACHUSETTS AVE NW
    WASHINGTON,DC20036     		NONE PC CULTURAL 10,000
    NATIONAL JEWISH HEALTH
    1400 JACKSON STREET
    DENVER,CO80206     		NONE PC RESEARCH 10,000
    NETWORK FOR TEACHING ENTREPENEURS
    120 WALL STREET 18TH FL
    NEW YORK,NY10005     		NONE PC EDUCATIONAL 2,500
    NEW ISRAEL FUND
    1101 14TH ST NW 6TH FL
    WASHINGTON,DC20005     		NONE PC SCHOLARSHIP 100,000
    NRDC
    40 WEST 20TH STREET
    NEW YORK,NY10011     		NONE PC EDUCATIONAL 20,000
    OVERTOWN YOUTH CENTER
    450 NW 14 STREET
    MIAMI,FL33136     		NONE PC CHILDRENS CARE & EDUC ENRICHMENT AGY 30,000
    PECONIC BAYKEEPER
    PO BOX 893
    QUOGUE,NY11959     		NONE PC ENVIRONMENTAL PROTECTION & RESTORATI 10,000
    PECONIC LAND TRUST
    296 HAMPTON ROAD
    SOUTHAMPTON,NY11969     		NONE PC PRESERVATION 10,000
    PUBLIC CITIZEN
    1600 20TH STREET NW
    WASHINGTON,DC20009     		NONE PC EDUCATIONAL 5,000
    SOUTHERN POVERTY LAW CENTER
    400 WASHINGTON AVE
    MONTGOMERY,AL36104     		NONE PC LEGAL AID & EDUCATION 10,000
    STONE BARNS CENTER FOR FOOD
    & AGRICULTURE
    630 BEDFORD ROAD
    POCANTICO HILLS,NY10591     		NONE PC EDUCATIONAL 10,000
    TAMID
    299 BROADWAY STE 1020
    NEW YORK,NY10007     		NONE PC RELIGIOUS 200
    TEMPLE BETH SHOLOM
    2625 N TUSTIN AVE
    SANTA ANA,CA92705     		NONE PC RELIGIOUS 2,500
    THE PEACEWORKS FDN
    PO BOX 1577
    NEW YORK,NY10113     		NONE PC CULTURAL EDUCATION 8,000
    UJA FEDERATION-NEW YORK
    130 E 59 STREET
    NEW YORK,NY10022     		NONE PC RELIEF FUND 40,000
    UM HILLEL
    1100 STANFORD DRIVE
    CORAL GABLES,FL33146     		NONE PC CULTURAL/EDUCATIONAL 40,000
    URBAN GREENWORKS
    667 NW 90TH STREET
    MIAMI,FL33159     		NONE PC ENVIRONMENTAL 4,000
    URJ CAMP COLEMAN
    1580 SPALDING DR
    ATLANTA,GA30350     		NONE PC CULTURAL 5,000
    WIKIMEDIA
    149 NEW MONTGOMERY ST
    6TH FL
    SAN FRANCISCO,CA94105     		NONE PC EDUCATIONAL 500
    WOMANS BREAST HEALTH INITIATIVE
    6447 MIAMI LAKES DR EAST
    STE 222E
    MIAMI LAKES,FL33014     		NONE PC CANCER RESEARCH 20,000
    YAD AKASHISH
    PO BOX 494
    ENGLEWOOD,NJ07631     		NONE PC RELIGIOUS 2,000
    Total .................................bullet 3a 809,700
    bApproved for future payment
    Total .................................bullet 3b  
    Form 990-PF (2014)
    Form 990-PF (2014)
    Page 12
    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 ............     		    14 53,285  
    4 Dividends and interest from securities....     14 429,797  
    5 Net rental income or (loss) from real estate:
    aDebt-financed property......          
    bNot debt-financed property.....     16 2,236,920  
    6
    Net rental income or (loss) from personal property .............     		         
    7 Other investment income.....     14 780  
    8
    Gain or (loss) from sales of assets other than inventory .............     		        327,743
    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)..   2,720,782 327,743
    13Total. Add line 12, columns (b), (d), and (e)..................
    133,048,525
    (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 (2014)
    Form 990-PF (2014)
    Page 13
    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) 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 (2014)
    Additional Data


    Software ID:  
    Software Version:  


    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
    2014
    Name of the organization
    THE FINE AND GREENWALD FOUNDATION
    C/O MARSHA SOFFER
    Employer identification number

    24-1697726
    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) (2014)

    Schedule B (Form 990, 990-EZ, or 990-PF) (2014)
    Page 2
    Name of organization
    THE FINE AND GREENWALD FOUNDATION
    C/O MARSHA SOFFER         		Employer identification number

    24-1697726
    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
     
     

    ESTATE OF MARTIN R FINE  
    19501 BISCAYNE BLVD 400
     
    AVENTURA, FL33180

    		$5,516,000


    (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) (2014)

    Schedule B (Form 990, 990-EZ, or 990-PF) (2014)
    Page 3
    Name of organization
    THE FINE AND GREENWALD FOUNDATION
    C/O MARSHA SOFFER         		Employer identification number

    24-1697726
    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) (2014)

    Schedule B (Form 990, 990-EZ, or 990-PF) (2014)
    Page 4
    Name of organization
    THE FINE AND GREENWALD FOUNDATION
    C/O MARSHA SOFFER         		Employer identification number

    24-1697726
    Part III
    Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10)
    that total more than $1,000 for the year from any one contributor. 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) (2014)

    Additional Data


    Software ID:  
    Software Version:  

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

    TY 2014 GainLossSaleOtherAssetsSch
    Name:
    THE FINE AND GREENWALD FOUNDATION
    C/O MARSHA SOFFER
    EIN: 24-1697726
    Name Date Acquired How Acquired Date Sold Purchaser Name Gross Sales Price Basis Basis Method Sales Expenses Total (net) Accumulated Depreciation
    GUGGENHEIM FLOATING RATE STR CL A 2013-07 PURCHASE 2014-07   101,675 101,200     475  
    LORD ABBETT FLOATING RATE FUND A 2013-07 PURCHASE 2014-07   40,493 40,510     -17  
    APPLE INC 2010-10 PURCHASE 2014-05   175,965 96,825     79,140  
    BANK OF AMERICA 2012-02 PURCHASE 2014-05   143,717 81,702     62,015  
    GUGGENHEIM FLOATING RATE STRAT CL A 2012-03 PURCHASE 2014-07   2,231,860 2,147,951     83,909  
    LORD ABBETT FLOATING RATE FUND A 2013-04 PURCHASE 2014-07   864,990 869,533     -4,543  
    AGRIUM INC 2013-02 PURCHASE 2014-01   2,793 3,174     -381  
    COMPANHIA DE SANEAMENTO 2014-02 PURCHASE 2014-12   13,791 20,480     -6,689  
    KDDI CORP ADR 2013-02 PURCHASE 2014-01   10,906 6,776     4,130  
    MOBILE TELESYSTEMS 2013-12 PURCHASE 2014-12   5,307 15,875     -10,568  
    NITTO DENKO CORP 2014-04 PURCHASE 2014-10   11,189 9,843     1,346  
    POSCO SPON ADR 2013-02 PURCHASE 2014-01   3,492 3,926     -434  
    SERCO GROUP 2013-12 PURCHASE 2014-07   12,253 16,362     -4,109  
    ARGRIUM INC 2012-11 PURCHASE 2014-01   3,470 3,835     -365  
    ASTRAZENECA PLC 2012-11 PURCHASE 2014-06   71,904 45,120     26,784  
    CIA PARANASENSE 2012-11 PURCHASE 2014-07   1,373 1,225     148  
    COMPANHIA DE SANEAMENTO 2012-11 PURCHASE 2014-12   23,038 40,664     -17,626  
    DIAGEO PLC 2012-11 PURCHASE 2014-09   14,875 14,593     282  
    ENSCO PLC 2013-05 PURCHASE 2014-10   9,212 15,158     -5,946  
    ISRAEL CHEMICALS 2012-11 PURCHASE 2014-10   7,803 13,592     -5,789  
    KDDI CORP 2012-11 PURCHASE 2014-01   1,879 1,166     713  
    MAGNA INTL INC 2012-11 PURCHASE 2014-04   5,313 2,403     2,910  
    NITTO DENKO CORP 2012-11 PURCHASE 2014-10   22,389 24,117     -1,728  
    ORANGE SPON ADR 2012-11 PURCHASE 2014-12   1,752 1,058     694  
    POSCO SPON ADR 2012-11 PURCHASE 2014-01   8,472 8,483     -11  
    SASOL LTD 2012-11 PURCHASE 2014-07   3,227 2,358     869  
    SBERBANK SPON 2013-01 PURCHASE 2014-10   9,758 14,356     -4,598  
    SEGA SAMMY HLDG 2012-11 PURCHASE 2014-05   15,919 14,286     1,633  
    TATA MOTORS 2012-11 PURCHASE 2014-09   2,370 1,339     1,031  
    TESCO PLC 2013-05 PURCHASE 2014-10   15,288 31,458     -16,170  
    TEVA PHARMACEUTICALS 2012-11 PURCHASE 2014-04   5,035 3,947     1,088  
    VALE SA-SP SPON 2012-11 PURCHASE 2014-12   2,360 5,621     -3,261  
    YAMANA GOLD INC 2012-11 PURCHASE 2014-07   21,845 41,423     -19,578  
    NOW INC 2014-06 PURCHASE 2014-05   4,027 3,406     621  
    YAHOO INC 2014-05 PURCHASE 2014-11   19,661 14,662     4,999  
    ALLERGAN INC 2012-11 PURCHASE 2014-09   24,913 13,798     11,115  
    COACH INC 2012-11 PURCHASE 2014-05   28,553 35,869     -7,316  
    EXPRESS SCRIPTS 2012-11 PURCHASE 2014-05   7,310 4,901     2,409  
    GILEAD SCIENCES 2012-11 PURCHASE 2014-08   8,850 3,960     4,890  
    GOLDMAN SACHS GROUP 2012-11 PURCHASE 2014-07   31,294 24,229     7,065  
    MCDONALDS CORP 2012-11 PURCHASE 2014-09   7,313 6,881     432  
    NOW INC 2012-11 PURCHASE 2014-07   17 14     3  
    PROCTOR AND GAMBLE 2012-11 PURCHASE 2014-02   7,444 6,499     945  
    UGI CORP 2012-11 PURCHASE 2014-09   18 10     8  
    UNITEDHEALTH GROUP 2012-11 PURCHASE 2014-04   7,782 5,085     2,697  
    ATT 2013-02 PURCHASE 2014-02   4,516 4,868     -352  
    CHUBB CORP 2013-10 PURCHASE 2014-01   1,387 1,481     -94  
    COMCAST CORP 2014-01 PURCHASE 2014-11   3,554 3,423     131  
    DEERE & CO 2013-02 PURCHASE 2014-02   4,290 4,245     45  
    NEWMONT MINING CORP 2013-02 PURCHASE 2014-01   8,585 14,547     -5,962  
    VERITIVI CORP 2013-07 PURCHASE 2014-07   246 242     4  
    ATT 2012-11 PURCHASE 2014-02   21,954 22,312     -358  
    BHP BILLITON 2012-11 PURCHASE 2014-08   14,742 15,406     -664  
    BRISTOL MYERS SQUIBB 2012-11 PURCHASE 2014-01   2,324 1,476     848  
    CALIFORNIA RESOURCES 2012-11 PURCHASE 2014-12   5 5        
    CHEVRON CORP 2012-11 PURCHASE 2014-01   2,330 2,066     264  
    COCA COLA 2012-11 PURCHASE 2014-08   17,058 15,845     1,213  
    COMCAST CORP 2012-11 PURCHASE 2014-11   54,542 37,118     17,424  
    DEERE AND CO 2012-11 PURCHASE 2014-02   33,170 32,416     754  
    DIAGEO PLC 2012-11 PURCHASE 2014-08   21,144 20,876     268  
    DUPONT 2012-11 PURCHASE 2014-01   2,466 1,702     764  
    ENBRIDGE INC 2012-11 PURCHASE 2014-10   32,157 26,760     5,397  
    EXXON MOBIL CORP 2012-11 PURCHASE 2014-01   1,502 1,390     112  
    GENL MILLS INC 2012-11 PURCHASE 2014-08   7,461 5,696     1,765  
    HONEYWELL INTL 2012-11 PURCHASE 2014-01   1,560 1,026     534  
    INTL BUSINESS MACH 2012-11 PURCHASE 2014-10   9,236 10,477     -1,241  
    JOHNSON & JOHNSON 2012-11 PURCHASE 2014-01   1,433 1,113     320  
    JPMORGAN CHASE 2012-11 PURCHASE 2014-01   3,926 2,838     1,088  
    KIMBERLY CLARK 2012-11 PURCHASE 2014-09   25,093 20,507     4,586  
    KINDER MORGAN 2013-02 PURCHASE 2014-05   14,171 15,914     -1,743  
    MCDONALDS 2012-11 PURCHASE 2014-01   1,407 1,285     122  
    MEADWESTVACO CORP 2012-11 PURCHASE 2014-09   25,090 17,794     7,296  
    NORTHROP GRUMMAN 2012-11 PURCHASE 2014-01   1,360 780     580  
    PRUDENTIAL FINANCIAL 2012-11 PURCHASE 2014-08   9,466 5,351     4,115  
    RAYTHEON CO 2012-11 PURCHASE 2014-01   2,935 1,775     1,160  
    SCHLUMBERGER 2012-11 PURCHASE 2014-01   1,247 979     268  
    TOTAL SA FRANCE 2012-11 PURCHASE 2014-01   1,400 1,168     232  
    TRAVELERS CO 2013-01 PURCHASE 2014-10   22,089 17,591     4,498  
    UNILEVER 2012-11 PURCHASE 2014-11   20,460 19,466     994  
    UNTD TECHNOLOGIES 2012-11 PURCHASE 2014-10   21,842 16,219     5,623  
    US BANKCORP DEL 2012-11 PURCHASE 2014-01   1,364 1,093     271  
    VERIZON 2012-11 PURCHASE 2014-01   1,525 1,363     162  
    VF CORP 2012-11 PURCHASE 2014-08   19,412 12,266     7,146  
    WALMART 2012-11 PURCHASE 2014-10   7,858 6,962     896  
    WELLS FARGO 2012-11 PURCHASE 2014-01   3,644 2,592     1,052  
    WEYERHAEUSER CO 2012-11 PURCHASE 2014-09   13,334 10,689     2,645  
    FHLMC PL 2013-07 PURCHASE 2014-02   931 915     16  
    FNMA 10/1/42 2013-03 PURCHASE 2014-02   4,591 4,831     -240  
    FNMA 5/1/41 2014-04 PURCHASE 2014-10   5,603 5,499     104  
    FNMA 9/1/41 2013-04 PURCHASE 2014-04   631 646     -15  
    FNMA 8/1/43 2013-08 PURCHASE 2014-02   1,899 1,884     15  
    FNMA 9/1/43 2013-09 PURCHASE 2014-04   3,026 3,010     16  
    FNMA 3/1/43 2013-12 PURCHASE 2014-02   928 913     15  
    FNMA 6/1/43 2013-12 PURCHASE 2014-04   2,046 2,023     23  
    FNMA 6/1/43 2014-09 PURCHASE 2014-10   990 981     9  
    FNMA 8/1/43 2013-10 PURCHASE 2014-04   3,004 3,013     -9  
    FNMA 7/1/44 2014-07 PURCHASE 2014-10   1,060 1,053     7  
    FNMA 11/1/43 2014-02 PURCHASE 2014-04   2,037 2,035     2  
    US TSY 2.375 1/15/25 2013-10 PURCHASE 2014-07   22,869 22,451     418  
    US TSY .75 1/15/17 2014-02 PURCHASE 2014-06   13,007 13,029     -22  
    US TSY 1 5/31/18 2014-02 PURCHASE 2014-09   38,414 38,442     -28  
    US TSY 1.125 12/31/19 2013-11 PURCHASE 2014-09   6,740 6,703     37  
    US TSY 2 2/15/23 2013-03 PURCHASE 2014-02   23,834 24,789     -955  
    ALLIANZ FIXED INC 2012-11 PURCHASE 2014-06   4,562 5,076     -514  
    FNMA 12/1/42 2012-12 PURCHASE 2014-02   13,707 14,779     -1,072  
    FNMA 10/1/41 2013-04 PURCHASE 2014-10   4,990 5,019     -29  
    FNMA 12/1/41 2012-12 PURCHASE 2014-10   20,137 20,362     -225  
    FNMA 3/1/42 2013-03 PURCHASE 2014-10   5,009 5,005     4  
    FMAN 3/1/42 2013-01 PURCHASE 2014-10   4,397 4,428     -31  
    US TSY 2.375 1/15/25 2013-01 PURCHASE 2014-07   9,151 10,172     -1,021  
    US TSY .125 7/15/22 2012-11 PURCHASE 2014-07   6,209 6,735     -526  
    US TSY .75 10/31/17 2012-12 PURCHASE 2014-04   29,557 30,078     -521  
    US TSY 1.125 12/31/19 2013-01 PURCHASE 2014-09   30,913 31,580     -667  
    US TSY 2.5 1/15/29 2012-11 PURCHASE 2014-02   14,448 17,133     -2,685  
    HAEMONETICS CORP 2013-02 PURCHASE 2014-01   9,127 9,087     40  
    MRC GLOBAL INC 2014-01 PURCHASE 2014-12   29,599 62,912     -33,313  
    VISTAPRINT 2014-03 PURCHASE 2014-06   36,872 45,575     -8,703  
    ADVISORY BOARD 2012-11 PURCHASE 2014-09   10,152 9,960     192  
    APTARGROUP 2012-11 PURCHASE 2014-06   13,790 9,681     4,109  
    BIO TECHNE 2012-11 PURCHASE 2014-11   40,412 30,442     9,970  
    BLACKBAUD INC 2012-11 PURCHASE 2014-12   15,022 7,729     7,293  
    FEDERATED INVESTORS 2012-11 PURCHASE 2014-10   62,446 44,591     17,855  
    HAEMONETICS CORP 2012-11 PURCHASE 2014-01   51,210 50,059     1,151  
    HENRY JACK & ASSOC 2012-11 PURCHASE 2014-01   24,737 16,244     8,493  
    HITTITE MICROWAVE 2012-11 PURCHASE 2014-07   78,345 58,070     20,275  
    LANDSTAR SYSTEMS 2012-11 PURCHASE 2014-11   36,184 25,247     10,937  
    NATIONAL INTERSTATE 2012-11 PURCHASE 2014-02   16,053 15,207     846  
    RPC INC 2012-12 PURCHASE 2014-12   44,577 33,048     11,529  
    TECHNE CORP 2012-11 PURCHASE 2014-06   43,657 36,178     7,479  
    TORO CO 2012-11 PURCHASE 2014-03   30,066 19,385     10,681  
    METLIFE INC 5 6/15/15 2014-07 PURCHASE 2014-07   16,643 16,649     -6  
    PNC FNDG CORP 2.7 9/19/16 2014-07 PURCHASE 2014-11   14,417 14,442     -25  
    UNTD TECHNOLOGIES 4.875 5/1/15 2014-08 PURCHASE 2014-12   33,521 33,546     -25  
    US TSY 1.5 8/31/18 2014-07 PURCHASE 2014-08   40,234 40,080     154  
    US TSY 1.5 12/31/18 2014-07 PURCHASE 2014-08   34,964 34,907     57  
    US TSY 2.75 2/15/19 2014-07 PURCHASE 2014-09   34,499 34,650     -151  
    US TSY 3.5 2/15/18 2014-07 PURCHASE 2014-08   34,498 34,493     5  

    TY 2014 InvestmentsCorpStockSchedule
    Name:
    THE FINE AND GREENWALD FOUNDATION
    C/O MARSHA SOFFER
    EIN: 24-1697726
    Name of Stock End of Year Book Value End of Year Fair Market Value
    MARKETABLE SECURITIES 8,225,655 11,227,199

    TY 2014 InvestmentsOtherSchedule2
    Name:
    THE FINE AND GREENWALD FOUNDATION
    C/O MARSHA SOFFER
    EIN: 24-1697726
    Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
    ASSET BACKED SECURITIES AT COST 399,983 400,100
    CORPORATE BONDS AT COST 1,012,687 1,010,111
    GOVERNMENT SECURITIES AT COST 842,502 845,072
    PREFERRED SECURITIES AT COST 30,007 32,883
    MUTUAL FUNDS AT COST 3,736,759 3,592,685
    ACCRUED DIV/INTERST RECEIVABLE FMV 16,640 16,640
    OTHER INVESTMENTS AT COST 231,174 234,366

    TY 2014 OtherAssetsSchedule
    Name:
    THE FINE AND GREENWALD FOUNDATION
    C/O MARSHA SOFFER
    EIN: 24-1697726
    Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
    DUE FROM ESTATE OF FINE 141 2,237,061 2,237,061
    UNCLEARED TRANSACTIONS-UBS 8,581 6,897 6,897


    TY 2014 OtherExpensesSchedule
    Name:
    THE FINE AND GREENWALD FOUNDATION
    C/O MARSHA SOFFER
    EIN: 24-1697726
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    EXPENSES        
    BROKERAGE ANNUAL FEE 81,117 81,117 81,117  
    FILING FEES 1,500 1,500 1,500  
    INVESTMENT EXP 1,384 1,384 1,384  
    OFFICE EXPENSE 392 392 392  
    MEETINGS & CONFERENCES 250 250 250  


    TY 2014 OtherIncomeSchedule2
    Name:
    THE FINE AND GREENWALD FOUNDATION
    C/O MARSHA SOFFER
    EIN: 24-1697726
    Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
    OTHER INVESTMENT INCOME 780 780 780


    TY 2014 TaxesSchedule
    Name:
    THE FINE AND GREENWALD FOUNDATION
    C/O MARSHA SOFFER
    EIN: 24-1697726
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    FOREIGN TAX PAID 7,891 7,891 7,891  
    TAXES 31,974 177 177