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
HALPERIN FOUNDATION INC
 

Number and street (or P.O. box number if mail is not delivered to street address)2494 SOUTH OCEAN BOULEVARD NO PHC-9Room/suite
City or town, state or province, country, and ZIP or foreign postal code
BOCA RATON, FL33432
A Employer identification number

06-0972125
B Telephone number (see instructions)

(407) 989-0382
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$4,112,524J 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
Sch. B ...............
3 Interest on savings and temporary cash investments      
4 Dividends and interest from securities...... 88,094 88,094  
5a Gross rents..............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 307,947
b Gross sales price for all assets on line 6a 1,948,271
7 Capital gain net income (from Part IV, line 2)... 307,947
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 13,524 13,524  
12 Total. Add lines 1 through 11........ 409,565 409,565  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 0 0   0
14 Other employee salaries and wages...... 43,048 28,699   14,349
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment 8,375 5,863   2,512
c Other professional fees (attach schedule).... Click to see attachment 41,180 40,507   673
17 Interest............... 27 27   0
18 Taxes (attach schedule) (see instructions)... Click to see attachment 15,584 3,794   1,144
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment 3,475 2,345   1,130
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 111,689 81,235   19,808
25 Contributions, gifts, grants paid........ 189,258 189,258
26 Total expenses and disbursements. Add lines 24 and 25 300,947 81,235   209,066
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 108,618
b Net investment income (if negative, enter -0-) 328,330
c Adjusted net income (if negative, enter -0-)...  
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............... 11,046 38,645 38,645
2 Savings and temporary cash investments.......... 157,828 69,045 69,045
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) 30,000 Click to see attachment65,078 65,178
b Investments—corporate stock (attach schedule)........ 1,827,331 Click to see attachment1,989,165 2,443,667
c Investments—corporate bonds (attach schedule)........ 1,085,580 Click to see attachment1,161,854 1,161,063
11 Investments—land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
12 Investments—mortgage loans..............      
13 Investments—other (attach schedule)........... 440,584 Click to see attachment337,971 334,926
14 Land, buildings, and equipment: basis bullet890
Less: accumulated depreciation (attach schedule) bullet890      
15 Other assets (describe bullet)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 3,552,369 3,661,758 4,112,524
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable..................    
19 Deferred revenue..................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe bullet) Click to see attachment935 Click to see attachment1,706
23 Total liabilities (add lines 17 through 22).......... 935 1,706
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 3,551,434 3,660,052
30 Total net assets or fund balances (see instructions)...... 3,551,434 3,660,052
31 Total liabilities and net assets/fund balances (see instructions).. 3,552,369 3,661,758
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 3,551,434
2 Enter amount from Part I, line 27a..................... 2 108,618
3 Other increases not included in line 2 (itemize) bullet 3 0
4 Add lines 1, 2, and 3.......................... 4 3,660,052
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 3,660,052
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.)
1 a GREENHAVEN K-1 P    
b POWERSHARES DB COMMODITY K-1 P    
c POWERSHARES DB AGRICULTURE K-1 P    
d BLACKSTONE GROUP K-1 P    
e MORGAN STANLEY #0062 P    
MORGAN STANLEY #0287 P    
MORGAN STANLEY #1369 P    
MORGAN STANLEY #1369 P    
MORGAN STANLEY #1369 P    
MORGAN STANLEY #1369 P    
MORGAN STANLEY #3009 P    
MORGAN STANLEY #3009 P    
MORGAN STANLEY #3009 P    
MORGAN STANLEY #3009 P    
MORGAN STANLEY #3697 P    
MORGAN STANLEY #3697 P    
MORGAN STANLEY #3697 P    
MORGAN STANLEY #3697 P    
MORGAN STANLEY #4174 P    
MORGAN STANLEY #4174 P    
MORGAN STANLEY #4174 P    
MORGAN STANLEY #4266 P    
MORGAN STANLEY #4761 P    
MORGAN STANLEY #4761 P    
MORGAN STANLEY #4761 P    
MORGAN STANLEY #4761 P    
MORGAN STANLEY #6606 P    
MORGAN STANLEY #6606 P    
MORGAN STANLEY #6606 P    
MORGAN STANLEY #8155 P    
MORGAN STANLEY #8155 P    
CAPITAL GAINS DIVIDENDS P    
(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 1,374     1,374
b 39     39
c 1,641     1,641
d 923     923
e 59,222   57,028 2,194
168,555   125,716 42,839
139,798   142,606 -2,808
15,940   13,060 2,880
149,257   128,675 20,582
69,711   65,672 4,039
65,034   66,438 -1,404
36,553   32,503 4,050
130,458   83,211 47,247
69,738   37,168 32,570
6,131   6,940 -809
38   24 14
53,701   40,357 13,344
32,048   21,303 10,745
268,301   240,795 27,506
127,728   93,539 34,189
84,345   36,167 48,178
43,430   50,000 -6,570
4,029   4,426 -397
130     130
18,098   15,421 2,677
16,644   11,782 4,862
17,483   16,285 1,198
58     58
28,581   20,882 7,699
40,428   40,099 329
298,670   290,227 8,443
185     185
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       1,374
b       39
c       1,641
d       923
e       2,194
      42,839
      -2,808
      2,880
      20,582
      4,039
      -1,404
      4,050
      47,247
      32,570
      -809
      14
      13,344
      10,745
      27,506
      34,189
      48,178
      -6,570
      -397
      130
      2,677
      4,862
      1,198
      58
      7,699
      329
      8,443
      185
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 2 307,947
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 202,849 3,965,536 0.051153
2012 187,510 3,700,533 0.050671
2011 188,889 4,263,338 0.044305
2010 284,172 4,250,849 0.066851
2009 313,300 3,728,683 0.084024
2 Total of line 1, column (d) ...................... 2 0.297004
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 0.059401
4 Enter the net value of noncharitable-use assets for 2014 from Part X, line 5..... 4 4,108,080
5 Multiply line 4 by line 3....................... 5 244,024
6 Enter 1% of net investment income (1% of Part I, line 27b)........... 6 3,283
7 Add lines 5 and 6......................... 7 247,307
8 Enter qualifying distributions from Part XII, line 4.............. 8 209,066
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 6,567
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 6,567
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 6,567
6 Credits/Payments:
a 2014 estimated tax payments and 2013 overpayment credited to 2014 6a 6,600
b Exempt foreign organizations—tax withheld at source....... 6b
c Tax paid with application for extension of time to file (Form 8868)... 6c 4,000
d Backup withholding erroneously withheld ........... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7 10,600
8 Enter any penalty for underpayment of estimated tax. if Form 2220 is attached. Click to see attachment 8 9
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 4,024
11 Enter the amount of line 10 to be: Credited to 2015 estimated taxBullet4,024 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 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)
    bulletFL
    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 ofbulletBARRY S HALPERIN Telephone no.bullet (407) 989-0382
    Located atbullet2494 SOUTH OCEAN BOULEVARD PH C-9BOCA RATONFL ZIP+4bullet33432
    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
    BARRY S HALPERIN TRUSTEE
    4.00     		0 0 0
    2494 SOUTH OCEAN BOULEVARD PH C-9
    BOCA RATON,FL33432
    CAROL MINKIN TRUSTEE
    4.00     		0 0 0
    4405 WOODFIELD BLVD
    BOCA RATON,FL33434
    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 (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  
    2  
    All other program-related investments. See 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
    4,012,331
    b
    Average of monthly cash balances.......................
    1b
    158,309
    c
    Fair market value of all other assets (see instructions)................
    1c
    0
    d
    Total (add lines 1a, b, and c).........................
    1d
    4,170,640
    e
    Reduction claimed for blockage or other factors reported on lines 1a and
    1c (attach detailed explanation) .............
    1e
    0
    2
    Acquisition indebtedness applicable to line 1 assets..................
    2
    0
    3
    Subtract line 2 from line 1d.........................
    3
    4,170,640
    4
    Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see
    instructions) .............................
    4
    62,560
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
    4,108,080
    6
    Minimum investment return. Enter 5% of line 5..................
    6
    205,404
    Part XI
    Distributable Amount bullet and do not complete this part.)
    1
    Minimum investment return from Part X, line 6....................
    1
    205,404
    2a
    Tax on investment income for 2014 from Part VI, line 5......
    2a
    6,567
    b
    Income tax for 2014. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
    6,567
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    198,837
    4
    Recoveries of amounts treated as qualifying distributions................
    4
    0
    5
    Add lines 3 and 4............................
    5
    198,837
    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
    198,837
    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
    209,066
    b
    Program-related investments—total from Part IX-B..................
    1b
    0
    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
    209,066
    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
    0
    6
    Adjusted qualifying distributions. Subtract line 5 from line 4..............
    6
    209,066
    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 7 198,837
    2 Undistributed income, if any, as of the end of 2014:
    a Enter amount for 2013 only....... 0
    b Total for prior years:20, 20, 20 0
    3 Excess distributions carryover, if any, to 2014:
    a From 2009....... 127,798
    b From 2010....... 74,286
    c From 2011.......  
    d From 2012....... 2,950
    e From 2013....... 10,140
    fTotal of lines 3a through e......... 215,174
    4Qualifying distributions for 2014 from Part
    XII, line 4: bullet$ 209,066
    a Applied to 2013, but not more than line 2a 0
    b Applied to undistributed income of prior years
    (Election required—see instructions).....     		0
    c Treated as distributions out of corpus (Election
    required—see instructions).........     		0
    d Applied to 2014 distributable amount..... 198,837
    e Remaining amount distributed out of corpus 10,229
    5 Excess distributions carryover applied to 2014. 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 5 225,403
    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 2013. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		0
    f Undistributed income for 2014. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2015 ..........     		0
    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) .......     		0
    8Excess distributions carryover from 2009 not
    applied on line 5 or line 7 (see instructions) ...     		127,798
    9Excess distributions carryover to 2015.
    Subtract lines 7 and 8 from line 6a ......     		97,605
    10 Analysis of line 9:
    a Excess from 2010.... 74,286
    b Excess from 2011....  
    c Excess from 2012.... 2,950
    d Excess from 2013.... 10,140
    e Excess from 2014.... 10,229
    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).)
    bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
    ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
    2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
    Check here bullet
    aThe name, address, and telephone number or e-mail address of the person to whom applications should be addressed:
    BARRY S HALPERIN
    2494 SOUTH OCEAN BOULEVARD PH C-9
    BOCA RATON,FL33432
    (407) 989-0382
    HALPS51@AOL.COM
    bThe form in which applications should be submitted and information and materials they should include:
    APPLICATION SHOULD INCLUDE A REQUEST FOR FUNDING, FINANCIAL REPORTS, A DESCRIPTION OF THE ORGANIZATION, AND PROPOSED USE OF FUNDS.
    cAny submission deadlines:
    PRIOR TO OCTOBER 31.
    dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
    factors:
    NONE
    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
    ADOPT-A-FAMILY
    1712 SECOND AVE N
    LAKE WORTH,FL33460     		NONE PUBLIC CHARITY CHARITABLE 2,000
    AFRICAN WILDLIFE FOUNDATION
    1400 16TH STREET NW SUITE 120
    WASHINGTON,DC20036     		NONE PUBLIC CHARITY CHARITABLE 1,000
    AMERICAN INDIAN COLLEGE FUND
    8333 GREENWOOD BLVD
    DENVER,CO80221     		NONE PUBLIC CHARITY CHARITABLE 1,000
    AMERICAN JEWISH JOINT DISTRIBUTION COMMITTEE
    711 THIRD AVE
    NEW YORK,NY10017     		NONE PUBLIC CHARITY CHARITABLE 2,000
    AMERICAN RED CROSS
    PO BOX 628205
    ORLANDO,FL32862     		NONE PUBLIC CHARITY CHARITABLE 500
    AMERICAN SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS (ASPCA)
    424 EAST 92ND STREET
    NEW YORK,NY10128     		NONE PUBLIC CHARITY CHARITABLE 600
    ANTI-DEFAMATION LEAGUE
    PO BOX 96226 DEPT RL
    WASHINGTON,DC20090     		NONE PUBLIC CHARITY CHARITABLE 5,000
    B'NAI TORAH CONGREGATION
    6261 SW 18TH ST
    BOCA RATON,FL33433     		NONE PUBLIC CHARITY CHARITABLE 360
    BEST FRIENDS
    5001 ANGEL CANYON ROAD
    KANAB,UT84741     		NONE PUBLIC CHARITY CHARITABLE 1,000
    BOCA HELPING HANDS
    1500 NW 1ST COURT
    BOCA RATON,FL33432     		NONE PUBLIC CHARITY CHARITABLE 1,500
    BOCA RATON REGIONAL HOSPITAL FOUNDATION
    800 MEADOWS ROAD
    BOCA RATON,FL33486     		NONE PUBLIC CHARITY CHARITABLE 2,000
    BOCA WEST FOUNDATION
    PO BOX 3070
    BOCA RATON,FL33431     		NONE PUBLIC CHARITY CHARITABLE 300
    BOYS & GIRLS CLUB OF BR
    800 NORTPOINT PKWYSTE 204
    W PALM BEACH,FL33407     		NONE PUBLIC CHARITY CHARITABLE 1,000
    BREAST CANCER RESEARCH FUND
    60 E 56TH ST 8TH FLOOR
    NEW YORK,NY10022     		NONE PUBLIC CHARITY CHARITABLE 1,000
    BROOKWOOD FLORIDA
    902 SEVENTH AVE S
    ST PETERSBURG,FL33705     		NONE PUBLIC CHARITY CHARITABLE 1,000
    CCFA CHRONES
    21301 POWERLINE RD
    BOCA RATON,FL33433     		NONE PUBLIC CHARITY CHARITABLE 350
    CHARITY NAVIGATOR
    135 HARRISTON RD
    GLEN ROCK,NJ07452     		NONE PUBLIC CHARITY CHARITABLE 500
    CITY OF HOPE
    1055 WILSHIRE BLVD
    LOS ANGELES,CA90017     		NONE PUBLIC CHARITY CHARITABLE 1,000
    CITY YEAR
    287 COLUMBUS AVE
    BOSTON,MA02116     		NONE PUBLIC CHARITY CHARITABLE 1,000
    CLOTHES TO KIDS
    1059 N HERCULES AVE
    CLEARWATER,FL33765     		NONE PUBLIC CHARITY CHARITABLE 1,000
    CURE CHILDHOOD CANCER
    1117 PERMITER CENTER WSTE N402
    ATLANTA,GA30338     		NONE PUBLIC CHARITY CHARITABLE 1,000
    DAV CHARITABLE SERVICE TRUST
    3725 ALEXANDRIA PIKE
    COLD SPRINGS,KY41076     		NONE PUBLIC CHARITY CHARITABLE 1,000
    DEFENDERS OF WILDLIFE
    1130 17TH STREET NW
    WASHINGTON,DC20036     		NONE PUBLIC CHARITY CHARITABLE 500
    DOCTORS WITHOUT BOARDERS
    PO BOX 5030
    HAGERSTOWN,MD21741     		NONE PUBLIC CHARITY CHARITABLE 2,000
    DREAM STREET FOUNDATION
    324 SOUTH BEVERLY DRIVE SUITE 500
    BEVERLY HILLS,CA90212     		NONE PUBLIC CHARITY CHARITABLE 2,000
    EARTH JUSTICE
    PO BOX 96346
    WASHINGTON,DC20077     		NONE PUBLIC CHARITY CHARITABLE 500
    ENVIRONMENTAL DEFENSE
    1875 CONNECTICUT AVE
    WASHINGTON,DC20009     		NONE PUBLIC CHARITY CHARITABLE 1,000
    FAST2061
    1 DELTA WAY
    TALLAHASSEE,FL32303     		NONE PUBLIC CHARITY CHARITABLE 35
    FAU FOUNDATION INC
    777 GLADES ROAD ADM 295
    BOCA RATON,FL33431     		NONE PUBLIC CHARITY CHARITABLE 500
    FEED THE CHILDREN
    333 N MERIDIAN AVE
    OKLAHOMA CITY,OK73101     		NONE PUBLIC CHARITY CHARITABLE 1,000
    FEEDING SOUTH FLORIDA
    426 CLAREMORE DRIVE
    WEST PALM BEACH,FL33401     		NONE PUBLIC CHARITY CHARITABLE 1,000
    FISHER HOUSE FOUNDATION
    111 ROCKVILLE PIKE
    ROCKVILLE,MD20850     		NONE PUBLIC CHARITY CHARITABLE 1,000
    FLORENCE FULLER CHILD DEVELOPMENT CENTER INC
    200 NE 14TH STREET
    BOCA RATON,FL33432     		NONE PUBLIC CHARITY CHARITABLE 6,200
    FRIENDS OF CHABAD
    17950 MILITARY TAIL
    BOCA RATON,FL33496     		NONE PUBLIC CHARITY CHARITABLE 10,000
    FRIENDS OF THE ISRAEL DEFENSE FORCES
    8177 WEST GLADES ROAD SUITE 208
    BOCA RATON,FL33434     		NONE PUBLIC CHARITY CHARITABLE 1,800
    GEORGE SNOW SCHOLARSHIP FUND
    201 PLAZA REAL STE 260
    BOCA RATON,FL33432     		NONE PUBLIC CHARITY CHARITABLE 1,745
    GREATER BOCA RATON CANCER CHAPTER
    17176 HUNTINGTON PARK WAY
    BOCA RATON,FL33496     		NONE PUBLIC CHARITY CHARITABLE 25,000
    HABITAT FOR HUMANITY
    121 HABITAT STREET
    AMERICUS,GA31709     		NONE PUBLIC CHARITY CHARITABLE 1,000
    HADASSAH
    50 WEST 58TH ST
    NEW YORK,NY10019     		NONE PUBLIC CHARITY CHARITABLE 2,000
    INSTITUTE OF NOETIC SCIENCES
    625 2ND STREET SUITE 200
    PETALUMA,CA94952     		NONE PUBLIC CHARITY CHARITABLE 5,000
    INTERNATIONAL RESCUE COMMITTEE
    122 EAST 42ND STREET
    NEW YORK,NY10168     		NONE PUBLIC CHARITY CHARITABLE 1,000
    ISRAELI TENNIS CTR FOUNDATION
    432 PARK AVE SO
    NEW YORK,NY10016     		NONE PUBLIC CHARITY CHARITABLE 1,000
    JAFCO CHILDRENS FOUNDATION
    4200 N UNIVERSITY DRIVE
    SUNRISE,FL33351     		NONE PUBLIC CHARITY CHARITABLE 1,000
    JDRF JUVENILE DIABETES
    17469 VIA CAPRI
    BOCA RATON,FL33496     		NONE PUBLIC CHARITY CHARITABLE 1,000
    KRAVIS CENTER OF PERFORMING ARTS
    7010 OKEECHOBEE BLVD
    W PALM BEACH,FL33401     		NONE PUBLIC CHARITY CHARITABLE 11,000
    MAKE-A-WISH FOUNDATION
    4491 SOUTH STATE ROAD 7 SUITE 201
    FORT LAUDERDALE,FL33314     		NONE PUBLIC CHARITY CHARITABLE 5,000
    MARINE TOYS FOR TOTS FOUNDATION
    18251 QUANTICO GATEWAY DRIVE
    TRIANGLE,VA22172     		NONE PUBLIC CHARITY CHARITABLE 1,000
    MICHAEL J FOX FOUNDATION
    PO BOX 780
    NEW YORK,NY10008     		NONE PUBLIC CHARITY CHARITABLE 2,000
    NATIONAL FRAGILE X FOUNDATION
    PO BOX 37
    WALNUT CREEK,CA94597     		NONE PUBLIC CHARITY CHARITABLE 1,000
    NATURAL RESOURCES DEFENSE COUNCIL
    40 WEST 20TH STREET
    NEW YORK,NY10011     		NONE PUBLIC CHARITY CHARITABLE 1,000
    OPPORTUNITY INC
    1713 QUAIL DRIVE
    WEST PALM BEACH,FL33409     		NONE PUBLIC CHARITY CHARITABLE 1,500
    PALM BEACH COUNTY PBA
    2100 N FLORIDA MANGO RD
    WEST PALM BEACH,FL33409     		NONE PUBLIC CHARITY CHARITABLE 25
    PEDIATRIC CANCER RESEARCH FOUNDATION
    9272 JERONIMO ROAD STE 122
    IRVINE,CA92618     		NONE PUBLIC CHARITY CHARITABLE 500
    PEGGY ADAMS ANIMAL RESCUE LEAGUE
    3200 N MILITARY TRAIL
    WEST PALM BEACH,FL33409     		NONE PUBLIC CHARITY CHARITABLE 500
    PETA
    PO BOX 96684
    WASHINGTON,DC20090     		NONE PUBLIC CHARITY CHARITABLE 250
    PUBLIC INTEREST PICTURES INC
    612 FLOWER AVE B
    VENICE,CA90291     		NONE PUBLIC CHARITY CHARITABLE 10,000
    PURESA HUMANITARIAN FOUNDATION
    5970 SW 18TH ST STE 102
    BOCA RATON,FL33433     		NONE PUBLIC CHARITY CHARITABLE 5,225
    RAINFOREST TRUST
    25 HOMER STREET
    WARRENTOWN,VA20186     		NONE PUBLIC CHARITY CHARITABLE 500
    RUTH RALES JEWISH FAMILY SVCE
    21300 RUTH BARON COLEMAN BLVD
    BOCA RATON,FL33428     		NONE PUBLIC CHARITY CHARITABLE 1,000
    SAVE THE CHILDREN
    54 WILTON RD
    WESTPORT,CT06880     		NONE PUBLIC CHARITY CHARITABLE 1,000
    SO COUNTY JEWISH FEDERATION
    9901 DONNA KLEIN BLVD
    BOCA RATON,FL33428     		NONE PUBLIC CHARITY CHARITABLE 1,000
    STEP UP FOR STUDENTS
    PO BOX 54367
    JACKSONVILLE,FL32245     		NONE PUBLIC CHARITY CHARITABLE 1,000
    TAKE STOCK IN CHILDREN
    8600 NW 36TH ST STE 500
    MIAMI,FL33166     		NONE PUBLIC CHARITY CHARITABLE 1,000
    TANGLEWOOD
    301 MASSACHUSETTS AVE
    BOSTON,MA02115     		NONE PUBLIC CHARITY CHARITABLE 750
    TEMPLE BETH EL OF BOCA RATON
    333 SOUTHWEST 4TH AVENUE
    BOCA RATON,FL33432     		NONE PUBLIC CHARITY CHARITABLE 35,000
    TEMPLE SHAAREI SHALOM
    9085 HAGEN RANCH ROAD
    BOYNTON BEACH,FL33472     		NONE PUBLIC CHARITY CHARITABLE 1,000
    THE OCEAN CONCERVANCY
    1300 NINETEENTH ST
    WASHINGTON,DC20036     		NONE PUBLIC CHARITY CHARITABLE 1,000
    THE PLANETARY SOCIETY
    85 SOUTH GRAND AVENUE
    PASADENA,CA91105     		NONE PUBLIC CHARITY CHARITABLE 1,000
    TRI COUNTY HUMANE SOCIETY
    21287 BOCA RIO ROAD
    BOCA RATON,FL33433     		NONE PUBLIC CHARITY CHARITABLE 1,000
    UNICORN CHILDREN'S FOUNDAITN
    21100 RUTH BARON COLEMAN BLVD
    BOCA RATON,FL33428     		NONE PUBLIC CHARITY CHARITABLE 7,618
    US FUND FOR UNICEF
    PO BOX 96964
    WASHINGTON,DC20077     		NONE PUBLIC CHARITY CHARITABLE 1,000
    WOMEN OF TOMORROW
    22 FLAGLER ST 6TH FLOOR
    MIAMI,FL33131     		NONE PUBLIC CHARITY CHARITABLE 1,000
    WORLD WILDLIFE FUND
    1250 24TH ST NW PO BOX 97180
    WASHINGTON,DC20090     		NONE PUBLIC CHARITY CHARITABLE 500
    WOUNDED WARRIOR PROJECT
    PO BOX 758516
    TOPEKA,KS66675     		NONE PUBLIC CHARITY CHARITABLE 500
    WPBT2
    14901 NE 20TH AVENUE
    MIAMI,FL33181     		NONE PUBLIC CHARITY CHARITABLE 2,000
    Total .................................bullet 3a 189,258
    bApproved for future payment
    Total .................................bullet 3b 0
    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 ............     		         
    4 Dividends and interest from securities....     14 88,094  
    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.....     14 13,524  
    8
    Gain or (loss) from sales of assets other than inventory .............     		    18 307,947  
    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).. 0 409,565 0
    13Total. Add line 12, columns (b), (d), and (e)..................
    13409,565
    (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

    TY 2014 AccountingFeesSchedule
    Name:
    HALPERIN FOUNDATION INC
    EIN: 06-0972125
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    SAMET & COMPANY 8,375 5,863   2,512

    TY 2014 InvestmentsCorpBondsSchedule
    Name:
    HALPERIN FOUNDATION INC
    EIN: 06-0972125
    Name of Bond End of Year Book Value End of Year Fair Market Value
    ADOBE SYS INC 40,000 40,076
    ALTRIA GROUP INC 39,833 40,909
    CITIGROUP FDG INC 24,540 16,907
    DIRECTV HLDGS/FN 29,537 30,681
    DR PEPPER SNAPPL 49,945 51,008
    FPL GROUP CAPTL 40,001 40,416
    GEN ELEC CAP CRP 30,044 30,188
    HEWLETT-PACK CO 65,038 65,202
    HSBC USA INC 50,013 50,100
    JPMORGAN CHASE 40,185 40,686
    LIFE TECH CORP 50,022 50,267
    MANITOBA (PROV) SER FQ 25,001 25,305
    NOVA SCOTIA 39,811 40,436
    ONTARIO PROVINCE 24,995 25,062
    POTASH CORP 50,114 51,109
    TELEFONICA EMIS 50,268 51,425
    VIACOM INC 19,963 20,471
    BANK OF AMERICA CORP 50,000 50,202
    AIR LEASE CORP 60,036 60,750
    METHANEX CORP 30,130 29,748
    BANK OF AMERICA CORP 5.125% FXD 50,382 48,219
    AFRICAN DEVELOPMENT BANK 29,916 29,922
    GENERAL MOTORS 50,525 50,063
    SYNCHRONY FINANCIAL 61,197 61,289
    VALE OVERSEAS LIMITED 50,364 47,926
    VERIZON COMMUNICATIONS 109,994 110,423
    SEARS HOLDINGS CORPORATION 0 2,273

    TY 2014 InvestmentsCorpStockSchedule
    Name:
    HALPERIN FOUNDATION INC
    EIN: 06-0972125
    Name of Stock End of Year Book Value End of Year Fair Market Value
    ADOBE SYS INC COM 19,644 28,498
    AKBANK TURK ANON 4,599 4,443
    ALLIED WORLD ASSURANCE COMPANY 13,814 19,567
    AMGEN INC 18,985 27,079
    APPLE INC 21,676 41,724
    APPLE INC 14,197 24,504
    APPLE INC 12,660 29,692
    AUTONATION INC COM STK 11,111 18,908
    B/E AEROSPACE INC 2,111 4,410
    BANCO DO BRASIL S A ADR 10,312 6,406
    BANCO MACRO S A ADR 2,361 3,630
    BERKSHIRE HATHAWAY INC-CL B 659 6,607
    BIDVEST GROUP LTD 2,255 2,888
    BROOKFIELD ASSET MGMT INC CL A LTD VT 15,038 20,704
    BROOKFIELD RESIDENTIAL PROPERTIES INC 2,521 4,211
    CHEVRON CORPORATION 14,072 17,164
    CHEVRON CORPORATION 23,383 21,987
    CHINA CONSTRUCTION BANK CORP UNSPONSORED ADR REPRESENTING 8,441 9,311
    CHINA MOBILE LTD FORMERLY CHINA MOBILE HK LTD SP-ADR 6,630 7,529
    CIELO S A ADR 2,994 5,282
    CIGNA CORPORATION 11,144 21,611
    CLICKS GROUP LTD UNSPONSORED ADR 3,600 4,119
    CNOOC LTD ADR 5,702 4,199
    COLFAX CORP 3,628 4,693
    COMCAST CORP CL A 22,534 28,251
    COMCAST CORP CL A 21,966 33,240
    COMMERCIAL INTERNATIONAL BANK ADR 1,577 3,788
    CONTINENTAL RESOURCES INC 1,995 2,071
    CVS CAREMARK CORP 20,175 40,258
    DISH NETWORK CORP CL A 4,210 9,986
    DREAMWORKS ANIMATIONSKG INC 16,153 16,524
    EBAY INC COM STK 25,189 28,116
    EQUITY LIFESTYLE PROPERTIES INC COM REIT 1,882 2,835
    ESTEE LAUDER COS INC CL A 22,989 27,051
    GLENCORE INTERNATIONAL PLC ST 1,024 680
    GOOGLE 1,098 1,579
    GOOGLE 1,102 1,592
    HENDERSON LAND DEVELOPMENT 9,763 12,093
    JARDEN CORP COM 13,129 34,905
    JARDEN CORP COM 15,290 27,483
    JPMORGAN CHASE & CO 16,615 19,400
    JPMORGAN CHASE & CO 12,010 15,394
    KB FINANCIAL GROUP ADR 6,077 5,480
    KIMBERLY CLARK DE MEXICO S.A.B. DE C.V. 2,578 3,545
    KOC HOLDINGS AS 3,550 4,988
    LIBERTY MEDIA CORP C INTER A 3,998 7,149
    MASTERCARD INC 9,496 24,986
    MCKESSON CORP COM 6,882 18,682
    MOBILE TELESYSTEMS SP ADR 7,234 2,635
    NEDBANK GROUP LTD SPONS ADR 3,196 3,946
    NETLEASE.COM INC COM STK 3,981 8,724
    ORIFLAME COSMETICS SA ADR 6,391 1,723
    PHILIP MORRIS INTL 14,692 12,951
    PHILIPPINE LONG DISTANCE TEL CO SPONS ADR 4,575 5,190
    PPC LIMITED UNSPON ADR 3,861 2,449
    PT BK MANDIRI PERSERO TBK UNSP 4,971 5,972
    PT SEMEN ORESIK PERSERO UNSPONSORED ADR (INDONESIA) 3,996 4,291
    PT UNITED TRACTORS-UNSPON ADR (INDONESIA) 4,208 2,584
    PTT EXPL & PRODTN PUB LTD ADR 3,064 1,717
    SANLAM LTD ADR 1,774 3,367
    SBERBANK RUSSIA SPONSORED ADR 10,596 3,513
    SEARS CANADA INC 736 605
    SEARS HLDG CORP 21,266 18,374
    SEARS HOMETOWN AND OUTLET STORES INC 549 421
    SHINHAN FINL GROUP CO LTD SPN ADR 5,377 5,655
    SHOPRITE HOLDINGS LTD ORD UNSPONSORED ADR (SOUTH AFRICA) 3,098 3,087
    STANDARD BANK GROUP LIMITED ADR 3,837 3,810
    STARBUCKS CORP COM 18,466 21,497
    TAIWAN SEMICONDUCTOR MANUFACTU ADR 25,235 25,491
    TIGER BRANDS LTD ADR 2,418 2,700
    TJX COS INC NEW COM 18,407 31,067
    TOURMALINE OIL CORP 4,122 4,580
    TURKCELL ILETISIM HIZMET SPONS ADR NEW 3,772 4,249
    VALE S.A. CLASS A ADR 5,649 1,779
    VIACOM CL B 8,590 8,955
    VODACOM GROUP ADR 2,731 2,499
    WEICHAI PWR CO LTD ADR 4,636 4,391
    WENDYS CO CL A 11,459 16,850
    WOOLWORTHS HOLDINGS LTD SOUTH ADR 3,085 3,694
    WYNN MACAU LIMITED UNSPONSORED ADR 1,653 2,231
    YPF SOCIEDAD ANONIMA SPONS ADR REPR CL D 3,934 4,976
    L BRANDS INC 6,411 13,502
    QUALCOMM INC 19,522 26,090
    SIEMENS AKTIENGESELLSCHAFT 10,783 9,408
    ANSYS INC 4,508 4,674
    ATHENAHEALTH INC 8,359 11,219
    BEACON ROOFING SUPPLY INC 10,013 7,951
    CABOT MIRCOELECTRONICS CORP 4,645 5,962
    CEPHEID INC 12,275 17,162
    CHANNELADVISOR CORP 5,252 4,208
    CHEMED CORPORATION 4,703 6,869
    COSTAR GROUP INC 9,181 12,303
    DEALERTRACK TECHNOLOGIES INC 4,983 6,292
    ECHO GLOBAL LOGISTICS IN 3,885 5,957
    FASTENAL CO 10,357 9,797
    FISERV INC WISCONSIN 4,924 7,807
    FIVE BELOW 4,145 4,287
    GENTEX CORP 7,743 12,248
    IHS INC CLA A COM 10,194 10,819
    INNERWORKINGS INC 6,474 4,269
    IPC THE HOSPITALIST COMP IN 7,188 6,838
    LINEAR TECHNOLOGY CORPORATION 6,969 8,254
    LKQ CORPORATION 11,681 12,710
    MAXIMUS INC 6,392 8,939
    MDU RES GROUP INC 8,056 7,168
    MEDNAX INC 5,833 8,198
    MIDDLEBY CORP DEL 5,419 6,838
    MOBILE MINI INC 5,206 5,955
    NATL INSTRUMS CP 9,503 9,980
    NEOGEN CP 4,299 5,802
    PATTERSON COMPANIES INC 5,331 6,494
    PORTFOLIO RECOVERY ASSOC INC 7,622 9,269
    PROTO LABS 8,067 8,932
    RITCHIE BROTHERS AUCTIONEERS 9,573 12,504
    ROLLINGS INC 4,014 5,296
    ROPER IND INC 8,886 11,101
    SEMTECH CORP 7,229 6,065
    STERICYCLE INC 9,132 11,142
    THE ADVISORY BOARD CO 7,466 7,004
    TUPPERWARE BRANDS CORP 4,788 3,465
    ULTIMATE SOFTWARE GP INC 10,503 12,626
    UNITED NATURAL FOODS INC 8,251 10,671
    BROOKFIELD PPTY PARTNERS LP 524 549
    CRIMSON WINE GROUP LTD 295 428
    HOWARD HUGHES CORP (HHC) 13,992 26,475
    CELGENE CORP 21,292 34,005
    WALT DISNEY CO 21,744 28,728
    ACTAVIS PLC 21,456 38,354
    AGNICO EAGLE MINES LTD 7,178 6,571
    BIOGEN IDEC INC 27,210 33,606
    BLACKROCK INC 13,170 18,951
    BRISTOW GROUP INC 19,308 18,882
    NORTHROP GRUMMAN CP 17,503 26,678
    AMBEV S A SPONSORED ADR 6,314 6,046
    BAIDU INC ADS 3,009 7,523
    IMPERIAL HLDGS LTD ADR 5,165 3,730
    PT ASTRA INTERNATIONAL TBK ADR 5,612 5,102
    PT TELEKOMUNIKASI INDONESIA 4,374 5,609
    BIO-TECHNE CORP 5,445 6,838
    CREE RESEARCH INC 5,294 4,672
    DORMAN PRODUCTS 5,300 4,344
    EXAMWORKS GROUP INC 4,324 4,616
    HLTH CARE SVC GRP 5,649 6,031
    VERISK ANALYTICS CL A 5,006 5,444
    ABBOTT LABORATORIES 12,263 12,200
    ABBVIE INC 19,265 18,585
    AMGEN INC 16,607 18,318
    AUTOMATIC DATA PROCESSING INC 20,540 25,595
    BLACKSTONE GROUP LP 19,931 20,264
    CISCO SYS INC 14,114 16,244
    CROWN CASTLE INTL CORP 9,549 9,523
    EATON CORP PLC 21,613 20,524
    EOG RESOURCES INC 6,655 6,997
    MACYS INC 19,375 20,448
    MCKESSON CORP COM 8,781 9,549
    NIKE INC B 19,182 19,422
    PNC FINL SVS GP 20,812 27,369
    PROLOGIS INC 13,843 15,233
    PRUDENTIAL FINANCIAL 23,954 24,515
    RAYTHEON CO 10,924 12,115
    WILLIAMS CO 25,511 19,953
    EOG RESOURCES INC 25,538 22,649
    GOOGLE INC-CL A 40,862 37,677
    KLX INC 831 1,568
    SCHLUMBERGER LTD (SLB) 13,249 11,701
    VERIZON COMMUNICATIONS 17,238 16,700
    WESTAR ENERGY INC 4,977 5,732
    YAHOO INC 15,173 15,001
    LANDS END INC 2,760 4,802
    LIBERTY BROADBAND CORP C 0 304
    LIBERTY BROADBAND CORP S-A 987 2,555
    LIBERTY BROADBAND CORP S-C 1,958 5,082
    LIBERTY INTER CO VENTURE SER A 2,459 3,697
    LIBERTY MEDIA CORP SER A 2,996 7,195
    LIBERTY MEDIA CORP SER C 4,586 10,439
    OCWEN FINANCIAL CORP 4,958 2,733
    PLATFORM SPECIALTY PRODS CORP 10,438 13,026
    ROYAL GOLD INC 4,635 4,264
    SILVER WHEATON CORP 4,863 4,452
    TRI POINTE HOMES INC 5,449 5,536
    BIOGEN IDEC INC 23,933 26,817
    COSTCO WHOLESALE CORP 25,808 32,177
    CVS HEALTH CORP 22,117 32,360
    EMC CORP 21,780 26,677
    EXPRESS SCRIPTS HLDG CO 29,396 34,122
    GILEAD SCIENCE 19,182 23,754
    HCA HOLDING INC 27,158 28,695
    MICHAEL KORS HOLDINGS LTD 31,799 28,463
    NIKE INC B 21,964 29,326
    NORDSTROM INC 22,546 30,406
    ORACLE CORP 26,069 31,704
    BB SEGURIDADE PARTICIPACOES 4,909 5,054
    CHINA SHENHUA ENERGY LTD ADR 3,581 3,820
    COMPANHIA ENERGY DE MIN SP ADR 4,042 3,345
    GAZPROM O A O SPON ADR 7,194 3,398
    LOCALIZA RENT A CAR SA SPON 6,947 7,061
    OIL CO LUKOIL SPN ADR 3,626 2,454
    TAIWAN SEMICONDUCTOR MANUFACTU ADR 4,768 9,064
    WYNN MACAU LIMITED UNSPONSORED ADR 3,386 3,443
    STARZ SERIES A 8,777 15,088

    TY 2014 InvestmentsGovtObligationsSch
    Name:
    HALPERIN FOUNDATION INC
    EIN: 06-0972125
    US Government Securities - End of Year Book Value:

    35,078
    US Government Securities - End of Year Fair Market Value:

    35,131
    State & Local Government Securities - End of Year Book Value:


    30,000
    State & Local Government Securities - End of Year Fair Market Value:


    30,047


    TY 2014 InvestmentsOtherSchedule2
    Name:
    HALPERIN FOUNDATION INC
    EIN: 06-0972125
    Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
    TCW EMRG MKTS INCM-N AT COST 154,481 149,761
    JPM CAPPER CD LINKED TO THE EURO AT COST 101,781 98,480
    T ROWE PRICE HIGH YLD ADV AT COST 12,435 14,746
    SPDR TRUST SERIES 1 AT COST 69,274 71,939
    MANITOBA (PROV) SER FQ AT COST 0 0
    ONTARIO PROVINCE AT COST 0 0
    NOVA SCOTIA AT COST 0 0

    TY 2014 OtherExpensesSchedule
    Name:
    HALPERIN FOUNDATION INC
    EIN: 06-0972125
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    BANK FEES 60 0   60
    OFFICE EXPENSE 230 153   77
    POSTAGE AND SHIPPING 179 119   60
    FROM K-1 - BROOKFIELD PARTNERS LP 3 3   0
    FROM K-1 - POWERSHARES DB AGRICULTURE FUND 66 66   0
    FROM K-1 - POWERSHARES DB COMMODITY INDEX TRACKING FUND 61 61   0
    FROM K-1 - GREENHAVEN CONTINUOUS COMMODITY INDEX FUND 64 64   0
    FROM K-1 - BLACKSTONE 13 13   0
    EMPLOYEE HEALTH 2,799 1,866   933


    TY 2014 OtherIncomeSchedule2
    Name:
    HALPERIN FOUNDATION INC
    EIN: 06-0972125
    Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
    MISCELLANEOUS 13,375 13,375 13,375
    OTHER INCOME FROM BLACKSTONE GROUP K-1 149 149 149


    TY 2014 OtherLiabilitiesSchedule
    Name:
    HALPERIN FOUNDATION INC
    EIN: 06-0972125
    Description Beginning of Year - Book Value End of Year - Book Value
    STOCK OPTIONS 935 1,706


    TY 2014 OtherProfessionalFeesSchedule
    Name:
    HALPERIN FOUNDATION INC
    EIN: 06-0972125
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    MORGAN STANLEY PWM - ADVISORY FEE 40,507 40,507   0
    OTHER PROFESSIONAL FEES 673 0   673


    TY 2014 TaxesSchedule
    Name:
    HALPERIN FOUNDATION INC
    EIN: 06-0972125
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    FOREIGN TAX PAID 1,507 1,507   0
    PAYROLL TAXES 3,431 2,287   1,144
    FED EXCISE TAX ON INVEST INCOME 10,646 0   0