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
2015
Open to Public Inspection
For calendar year 2015, or tax year beginning 01-01-2015 , and ending 12-31-2015
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:
F bullet
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)bullet$27,346,326J Accounting method:
 
(Part I, column (d) must be on cash basis.)
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) 762,939
2 Check bullet Sch. B .............
3 Interest on savings and temporary cash investments 119,119 119,119 119,119
4 Dividends and interest from securities... 483,412 483,412 483,412
5a Gross rents............ 2,440,190 2,440,190 2,440,190
b Net rental income or (loss) 2,440,190
6a Net gain or (loss) from sale of assets not on line 10 Click to see attachment 6,918
b Gross sales price for all assets on line 6a 4,338,684
7 Capital gain net income (from Part IV, line 2)... 1,805
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 496 496 496
12 Total. Add lines 1 through 11........ 3,813,074 3,045,022 3,043,217
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)....... Click to see attachment 3,000 3,000 3,000  
c Other professional fees (attach schedule).... Click to see attachment 5,000 5,000 5,000  
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment 65,271 65,271 65,271  
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings....... 11,940 11,940 11,940  
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment 95,631 95,631 95,631  
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 180,842 180,842 180,842 0
25 Contributions, gifts, grants paid....... 864,500 864,500
26 Total expenses and disbursements. Add lines 24 and 25 1,045,342 180,842 180,842 864,500
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 2,767,732
b Net investment income (if negative, enter -0-) 2,864,180
c Adjusted net income (if negative, enter -0-)... 2,862,375
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2015)
Form 990-PF (2015)
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............. 1,282,366 995,876 995,876
2 Savings and temporary cash investments......... 4,203,342 3,656,049 3,656,049
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) bullet250,000
Less: allowance for doubtful accounts bullet     Click to see attachment250,000 250,000
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges.......... 11,403    
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule)....... 8,225,655 Click to see attachment8,222,837 10,889,025
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).......... 6,269,752 Click to see attachment9,443,772 9,072,368
14 Land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
15 Other assets (describe bullet) Click to see attachment2,243,958 Click to see attachment2,483,008 Click to see attachment2,483,008
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 22,236,476 25,051,542 27,346,326
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 attachment47,334
23 Total liabilities (add lines 17 through 22).........   47,334
Net Assets or Fund Balances bullet
and complete lines 24 through 26 and lines 30 and 31.
24 Unrestricted.................. 22,236,476 25,004,208
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)..... 22,236,476 25,004,208
31 Total liabilities and net assets/fund balances (see instructions). 22,236,476 25,051,542
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
22,236,476
2
Enter amount from Part I, line 27a .....................
2
2,767,732
3
Other increases not included in line 2 (itemize) bullet
3
 
4
Add lines 1, 2, and 3 ..........................
4
25,004,208
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
25,004,208
Form 990-PF (2015)
Form 990-PF (2015)
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 1,805
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))
2014 783,347 19,654,757 0.039855
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
2
Total of line 1, column (d) .....................
20.201025
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
0.040205
4
Enter the net value of noncharitable-use assets for 2015 from Part X, line 5.....
4
25,835,493
5
Multiply line 4 by line 3......................
5
1,038,716
6
Enter 1% of net investment income (1% of Part I, line 27b)...........
6
28,642
7
Add lines 5 and 6........................
7
1,067,358
8
Enter qualifying distributions from Part XII, line 4.............
8
864,500
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 (2015)
Form 990-PF (2015)
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 Bullet and enter “N/A" on line 1. Bracket
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions)
b 1 57,284
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 57,284
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 57,284
6 Credits/Payments:
a 2015 estimated tax payments and 2014 overpayment credited to 2015 6a 11,404
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 11,404
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 45,880
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...Bullet 10  
11 Enter the amount of line 10 to be: Credited to 2015 estimated taxBullet   RefundedBullet 11  
Part VII-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes (see 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 2015 or the taxable year beginning in 2015 (see instructions for Part XIV)?
    If "Yes," complete Part XIV.............................
    9
     
    No
    10
    Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
    and addresses. ...............................
    10
     
    No
    Form 990-PF (2015)
    Form 990-PF (2015)
    Page 5
    Part VII-A
    Statements Regarding Activities (continued)
    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 2015, 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  
    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 2015?.............
    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 2015, did the foundation have any undistributed income (lines 6d
    and 6e, Part XIII) for tax year(s) beginning before 2015?.............
    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 2015 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 2015.)..................
    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 2015?
    4b
     
    No
    Form 990-PF (2015)
    Form 990-PF (2015)
    Page 6
    Part VII-B
    Statements Regarding Activities for Which Form 4720 May Be Required (Continued)
    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 (2015)
    Form 990-PF (2015)
    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  
    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  
    Form 990-PF (2015)
    Form 990-PF (2015)
    Page 8
    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
    22,589,920
    b
    Average of monthly cash balances.......................
    1b
    1,139,121
    c
    Fair market value of all other assets (see instructions)................
    1c
    2,499,886
    d
    Total (add lines 1a, b, and c).........................
    1d
    26,228,927
    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
    26,228,927
    4
    Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see
    instructions) .............................
    4
    393,434
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
    25,835,493
    6
    Minimum investment return. Enter 5% of line 5..................
    6
    1,291,775
    Part XI
    Distributable Amount bullet
    1
    Minimum investment return from Part X, line 6....................
    1
    1,291,775
    2a
    Tax on investment income for 2015 from Part VI, line 5......
    2a
    57,284
    b
    Income tax for 2015. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
    57,284
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    1,234,491
    4
    Recoveries of amounts treated as qualifying distributions................
    4
     
    5
    Add lines 3 and 4............................
    5
    1,234,491
    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
    1,234,491
    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
    864,500
    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
    864,500
    5
    Foundations that qualify under section 4940(e) for the reduced rate of tax on net investment
    income. Enter 1% of Part I, line 27b (see instructions).................
    5
     
    6
    Adjusted qualifying distributions. Subtract line 5 from line 4..............
    6
    864,500
    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 (2015)
    Form 990-PF (2015)
    Page 9
    Part XIII
    Undistributed Income (see instructions)
    (a)
    Corpus     		(b)
    Years prior to 2014     		(c)
    2014     		(d)
    2015
    1 Distributable amount for 2015 from Part XI, line 7 1,234,491
    2 Undistributed income, if any, as of the end of 2015:
    a Enter amount for 2014 only....... 645,575
    b Total for prior years:20, 20, 20  
    3 Excess distributions carryover, if any, to 2015:
    a From 2010......  
    b From 2011......  
    c From 2012......  
    d From 2013......  
    e From 2014......  
    fTotal of lines 3a through e........  
    4Qualifying distributions for 2015 from Part
    XII, line 4: bullet$ 864,500
    a Applied to 2014, but not more than line 2a 645,575
    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 2015 distributable amount..... 218,925
    e Remaining amount distributed out of corpus  
    5 Excess distributions carryover applied to 2015.    
    (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 2014. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		 
    f Undistributed income for 2016. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2015 ..........     		1,015,566
    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 2010 not
    applied on line 5 or line 7 (see instructions) ...     		 
    9Excess distributions carryover to 2016.
    Subtract lines 7 and 8 from line 6a ......     		 
    10 Analysis of line 9:
    a Excess from 2011....  
    b Excess from 2012....  
    c Excess from 2013....  
    d Excess from 2014....  
    e Excess from 2015....  
    Form 990-PF (2015)
    Form 990-PF (2015)
    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 2015, 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) 2015 (b) 2014 (c) 2013 (d) 2012
             
    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 (2015)
    Form 990-PF (2015)
    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
    NEW ISRAEL FUND
    1101 14TH ST NW 6TH FL
    WASHINGTON,DC20005     		NONE PC SCHOLARSHIP 100,000
    SLINGSHOT
    25 BROADWAY
    NEW YORK,NY10004     		NONE PC CULTURAL 85,000
    BREAKTHROUGH MIAMI
    3575 MAIN HWY
    MIAMI,FL33133     		NONE PC EDUCATIONAL 62,500
    GREATER MIAMI JEWISH FEDERATION
    4200 BISCAYNE BLVD
    MIAMI,FL33137     		NONE PC RELIEF FUND 50,000
    AMERICAN JEWISH WORLD SERVICE
    45 WEST 36TH STREET
    NEW YORK,NY10018     		NONE PC HUMAN RIGHTS 25,000
    BIG SUNDAY
    6111 MELROSE AVE
    LOS ANGELES,CA90038     		NONE PC EDUCATIONAL 25,000
    HARLEM CHILDRENS ZONE
    35 EAST 125TH STREET
    NEW YORK,NY10035     		NONE PC AID FOR CHILDREN 25,000
    JACK MARTIN FUND INC
    PO BOX 4952
    NEW YORK,NY10185     		NONE PC RESEARCH 25,000
    NRDC
    40 WEST 20TH STREET
    NEW YORK,NY10011     		NONE PC EDUCATIONAL 25,000
    ACLU
    125 BROAD STREET
    NEW YORK,NY10004     		NONE PC EDUCATIONAL 20,000
    BEND THE ARC
    330 SEVENTH AVENUE
    STE 1900
    NEW YORK,NY10001     		NONE PC SOCIAL JUSTICE 20,000
    CARE ELEMENTARY SCHOOL
    2025 NW 1ST AVE
    MIAMI,FL33127     		NONE PC EDUCATIONAL 20,000
    CLINTON FOUNDATION
    1271 AVENUE OF THE AMERIC
    NEW YORK,NY10020     		NONE PC MEDICAL 20,000
    PECONIC LAND TRUST
    296 HAMPTON ROAD
    SOUTHAMPTON,NY11969     		NONE PC PRESERVATION 20,000
    SOUTHERN POVERTY LAW CENTER
    400 WASHINGTON AVE
    MONTGOMERY,AL36104     		NONE PC LEGAL AID & EDUCATION 20,000
    STONE BARNS CENTER FOR FOOD
    & AGRICULTURE
    630 BEDFORD ROAD
    POCANTICO HILLS,NY10591     		NONE PC EDUCATIONAL 20,000
    WOMANS BREAST HEALTH INITIATIVE
    6447 MIAMI LAKES DR EAST
    STE 222E
    MIAMI LAKES,FL33014     		NONE PC CANCER RESEARCH 20,000
    BRANDEIS UNIVERSITY
    415 SOUTH STREET
    WALTHAM,MA02454     		NONE PC EDUCATIONAL 15,000
    CITY HARVEST
    6 EAST 32ND STREET 5TH FL
    NEW YORK,NY10016     		NONE PC CULTURAL 15,000
    PUBLIC CITIZEN
    1600 20TH STREET NW
    WASHINGTON,DC20009     		NONE PC EDUCATIONAL 15,000
    SHINING HOPE FOR COMMUNITIES
    175 VARICK STREET 6TH FL
    NEW YORK,NY10014     		NONE PC CHILDREN 15,000
    BLINK NOW
    PO BOX 453
    MENDHAM,NJ07945     		NONE PC EDUCATIONAL 13,000
    ACLU FOUNDATION OF FLORIDA
    4500 BISCAYNE BLD STE 340
    MIAMI,FL33137     		NONE PC EDUCATIONAL 10,000
    CITYMEALS ON WHEELS
    355 LEXINGTON AVENUE
    NEW YORK,NY10017     		NONE PC AID TO ELDERLY 10,000
    OVERTOWN YOUTH CENTER
    450 NW 14 STREET
    MIAMI,FL33136     		NONE PC CHILDRENS CARE & EDUC ENRICHMENT AGY 10,000
    PECONIC BAYKEEPER
    PO BOX 893
    QUOGUE,NY11959     		NONE PC ENVIRONMENTAL PROTECTION & RESTORATI 10,000
    ICAHN SCHOOL OF MEDICINE
    ONE GUSTAVE LEVY PL
    NEW YORK,NY10029     		NONE PC MEDICAL 10,000
    MUSEUM OF CONTEMPORARY ART
    250 SOUTH GRAND AVE
    LOS ANGELES,CA90012     		NONE PC EDUCATIONAL 10,000
    NATIONAL TRUST FOR HISTORIC PRESERV
    2600 VIRGINIA AVE NW
    STE 1100
    WASHINGTON,DC20037     		NONE PC PRESERVATION 10,000
    NEW YORK ORGAN DONOR NETWORK
    460 W 34 STREET15TH FL
    NEW YORK,NY10001     		NONE PC MEDICAL 10,000
    PEACEWORKS NETWORK FDN
    1372 BROADWAY FRNT 3
    NEW YORK,NY10018     		NONE PC CULTURAL 10,000
    SUNY NEW PALTZ FOUNDATION
    1 HAWK DRIVE
    NEW PALTZ,NY12561     		NONE PC MEDICAL 10,000
    FOUNDATION FOR NATIONAL PROGRESS
    222 SUTTER ST STE 600
    SAN FRANCISCO,CA94108     		NONE PC EDUCATIONAL 7,500
    DARMOUTH COLLEGE
    1342 SEAGRAPE CIRCLE
    WESTON,FL33326     		NONE PC MEDICAL 6,000
    AMIKIDS MIAMI DADE
    5915 BENJAMIN CENTER DR
    TAMPA,FL33634     		NONE PC EDUCATIONAL 5,000
    CITY YEAR MIAMI
    44 W FLAGLER STREET
    MIAMI,FL33130     		NONE PC EDUCATIONAL 5,000
    DAMON RUNYON CANCER
    55 BROADWAY SUITE 302
    NEW YORK,NY10006     		NONE PC RESEARCH 5,000
    DOCTORS WITHOUT BORDERS
    PO BOX 5023
    EAST HAMPTON,NY11937     		NONE PC MEDICAL 5,000
    GREENPEACE
    702 H STREET NW STE 300
    WASHINGTON,DC20001     		NONE PC CULTURAL 5,000
    JEWISH MUSEUM
    1109 5TH AVENUE
    NEW YORK,NY10128     		NONE PC ARTS 5,000
    MAKING HEADWAY
    115 KING STREET
    CHAPPAQUA,NY10514     		NONE PC MEDICAL 5,000
    METRO COUNCIL ON JEWISH POVERTY
    120 BROADWAY 7TH FL
    NEW YORK,NY10271     		NONE PC CULTURAL 5,000
    NATIONAL JEWISH HEALTH
    1400 JACKSON STREET
    DENVER,CO80206     		NONE PC RESEARCH 5,000
    THE NATURE CONSERVANCY
    PO BOX 6016
    ALBERT LEA,MN56007     		NONE PC ENVIRONMENTAL 5,000
    THE UNDERLINE
    1172 SOUTH DIXIE HIGHWAY
    CORAL GABLES,FL33146     		NONE PC ENVIRONMENTAL 5,000
    WOUNDED WARRIOR PROJECT
    PO BOX 758540
    TOPEKA,KS66675     		NONE PC HEALTH 5,000
    COMMON THREADS
    8325 NE 2ND AVE ROOM 109
    MIAMI,FL33138     		NONE PC AID FOR CHILDREN 3,000
    FARMSHARE
    14125 SW 320TH STREET
    HOMESTEAD,FL33033     		NONE PC CULTURAL 3,000
    FARMWORKER ASSOCIATION OF FL
    1264 APOPKA BLVD
    APOPKA,FL32703     		NONE PC SOCIAL 3,000
    FISTULA FOUNDATION
    1900 THE ALAMEDA STE 500
    SAN JOSE,CA95126     		NONE PC MEDICAL 3,000
    FRIENDS OF THE HIGHLINE
    820 WASHINGTON STREET
    NEW YORK,NY10014     		NONE PC ENVIRONMENTAL 3,000
    HEALTH IN THE HOOD
    275 NE 18TH STREET 309
    MIAMI,FL33132     		NONE PC HEALTH 3,000
    HONEY SHINE INC
    100 S BISCAYNE BLVD FL 3
    MIAMI,FL33131     		NONE PC EDUCATIONAL 3,000
    ART 21
    133 WEST 25TH STREET 3E
    NEW YORK,NY10001     		NONE PC EDUCATIONAL 2,000
    EAST HAMPTON HISTORICAL SOCIETY
    101 MAIN STREET
    EAST HAMPTON,NY11937     		NONE PC HISTORICAL 2,000
    GUILD HALL
    158 MAIN STREET
    EAST HAMPTON,NY11937     		NONE PC ARTS 2,000
    LONGHOUSE RESERVE
    133 HANDS CREEK ROAD
    EAST HAMPTON,NY11937     		NONE PC ARTS 2,000
    LADIES VILLAGE IMPROVEMENT SOCIETY
    95 MAIN STREET
    EAST HAMPTON,NY11937     		NONE PC EDUCATIONAL 2,000
    AJC - MIAMI
    9200 S DADELAND BLVD
    STE 500
    MIAMI,FL33156     		NONE PC CULTURAL 1,500
    CHARITY NAVIGATOR
    139 HARRISTOWN ROAD
    STE 101
    GLEN ROCK,NJ07452     		NONE PC PHILANTHROPY 1,000
    FRIENDS OF YAD LAKASHISHLI
    PO BOX 494
    ENGLEWOOD,NJ07631     		NONE PC AID FOR THE ELDERLY 1,000
    NATIONAL PARK FOUNDATION
    PO BOX 17394
    BALTIMORE,MD21298     		NONE PC ENVIRONMENTAL 1,000
    Total .................................bullet 3a 864,500
    bApproved for future payment
    Total .................................bullet 3b  
    Form 990-PF (2015)
    Form 990-PF (2015)
    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 ...........     		    14 119,119  
    4 Dividends and interest from securities....     14 483,412  
    5 Net rental income or (loss) from real estate:
    aDebt-financed property......          
    bNot debt-financed property.....     16 2,440,190  
    6
    Net rental income or (loss) from personal property     		         
    7 Other investment income.....     14 496  
    8
    Gain or (loss) from sales of assets other than inventory ............     		        6,918
    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)..   3,043,217 6,918
    13Total. Add line 12, columns (b), (d), and (e)..................
    133,050,135
    (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 (2015)
    Form 990-PF (2015)
    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 organizations?
    Yes
    No
    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 name SmallBullet
    		 Firm's EIN SmallBullet
    Firm's address SmallBullet


    		 Phone no.
    Form 990-PF (2015)
    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
    2015
    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) (2015)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2015) 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

    		$ 762,939


    (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) (2015)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2015)
    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) (2015)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2015)
    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) (2015)

    Additional Data


    Software ID:  
    Software Version:  

    TY 2015 AccountingFeesSchedule
    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
    INDIRECT ACCOUNTING FEES 3,000 3,000 3,000  

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

    TY 2015 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
    LORD ABBETT SH DURATION INC FD CL A 2014-04 PURCHASE 2015-04   47,445 47,832     -387  
    GOOGLE INC 2010-05 PURCHASE 2015-05   306 138     168  
    LORD ABBETT SH DURATION INC FD CL A 2012-07 PURCHASE 2015-04   1,233,216 1,272,946     -39,730  
    OLEO E GAS PARTICP SPON ADR 2010-09 PURCHASE 2015-12   133 154,781     -154,648  
    AU OPTRONICS CORP 2015-01 PURCHASE 2015-11   17,317 33,175     -15,858  
    BANCO BRADESCO SA 2015-07 PURCHASE 2015-10   2,232 3,624     -1,392  
    ENN ENERGY HOLDINGS LTD 2015-08 PURCHASE 2015-10   12 10     2  
    GOLDEN AGRI RESOURCES LTD 2014-10 PURCHASE 2015-03   1,620 2,145     -525  
    HSBC HOLDINGS PLC 2014-06 PURCHASE 2015-05   21,598 23,439     -1,841  
    ISRAEL CHEMICALS LTD 2014-12 PURCHASE 2015-12   909 1,518     -609  
    KOBE STEEL LTD 2015-05 PURCHASE 2015-12   9,229 16,225     -6,996  
    KOC HOLDINGS ADR 2015-05 PURCHASE 2015-11   5,176 5,380     -204  
    METHANEX CORP 2014-09 PURCHASE 2015-08   6,197 11,281     -5,084  
    NORSK HYDRO AS NEW 2015-05 PURCHASE 2015-10   23,550 35,659     -12,109  
    SUMITOMO METAL MNG CO LTD 2015-11 PURCHASE 2015-11   7,832 11,134     -3,302  
    VALE SA-SP SPON ADR 2014-07 PURCHASE 2015-02   3,468 6,138     -2,670  
    ANHUI CONCH CEM CO LTD 2014-03 PURCHASE 2015-05   101 95     6  
    AXIS CAPITAL HOLDINGS LTD 2012-11 PURCHASE 2015-05   23,353 14,713     8,640  
    BAE SYSTEMS PLC 2012-11 PURCHASE 2015-05   3,502 2,259     1,243  
    BANCO BRADESCO SA NEW 2012-11 PURCHASE 2015-10   16,372 34,744     -18,372  
    BARCLAYS PLC ADR 2012-11 PURCHASE 2015-05   16,246 15,010     1,236  
    BEACH ENERGY LTD 2014-07 PURCHASE 2015-10   4,872 17,121     -12,249  
    BOC HONG KONG HOLDINGS LTD 2013-11 PURCHASE 2015-07   782 647     135  
    CAP GEMINI SA ADR 2012-11 PURCHASE 2015-05   23,156 11,946     11,210  
    CARLSBERG AS SPON DAR 2012-11 PURCHASE 2015-04   24,460 27,492     -3,032  
    CHINA CONSTR BK CORP 2013-07 PURCHASE 2015-05   1,406 1,117     289  
    CHINA MOBILE LTD SPON 2013-11 PURCHASE 2015-02   5,083 3,911     1,172  
    CHINA PETROLEUM & CHEM CORP 2012-11 PURCHASE 2015-05   29,853 28,083     1,770  
    CIA PARANAENSE ENERGI 2012-11 PURCHASE 2015-06   31,158 34,027     -2,869  
    DEUTSCHE BOERSE 2012-11 PURCHASE 2015-05   17,814 12,110     5,704  
    GOLDEN AGRI RESOURCES LTD 2012-11 PURCHASE 2015-05   20,335 32,849     -12,514  
    HITACHI LTD ADR NEW 2012-11 PURCHASE 2015-06   36,256 29,659     6,597  
    HSBC HOLDINGS PLC NEW 2012-11 PURCHASE 2015-05   26,642 27,488     -846  
    ISRAEL CHEMICALS LTD 2014-12 PURCHASE 2015-12   871 1,486     -615  
    KOC HOLDINGS ADR 2012-11 PURCHASE 2015-11   13,116 13,765     -649  
    KOMATSU LTD 2012-11 PURCHASE 2015-08   10,741 13,344     -2,603  
    METHANEX CORP 2014-06 PURCHASE 2015-08   3,169 4,874     -1,705  
    MIZUHO FINANCIALGROUP 2012-11 PURCHASE 2015-09   28,276 22,517     5,759  
    ORANGE SPON ADR 2012-11 PURCHASE 2015-01   22,075 13,407     8,668  
    PERSIMMON ADR 2014-04 PURCHASE 2015-05   4,481 3,755     726  
    RENAISSANCERE HOLDINGS LTD 2012-11 PURCHASE 2015-02   17,574 13,859     3,715  
    SAGE GROUP PLC 2012-11 PURCHASE 2015-01   19,543 13,967     5,576  
    SASOL LTD 2012-11 PURCHASE 2015-10   2,647 3,516     -869  
    SIEMENS AG SPON 2012-11 PURCHASE 2015-08   29,495 27,280     2,215  
    STATOIL ASA SPON 2012-11 PURCHASE 2015-05   22,449 29,141     -6,692  
    TATA MOTORS LTD 2012-11 PURCHASE 2015-08   12,834 11,905     929  
    TECHNIP SA NEW 2014-09 PURCHASE 2015-12   9,658 16,144     -6,486  
    TELENOR ASA ADR 2013-05 PURCHASE 2015-05   15,484 15,237     247  
    TEVA PHARMACEUTICALS IND 2012-11 PURCHASE 2015-10   11,795 7,498     4,297  
    VALE SA-SP SPON ADR 2012-11 PURCHASE 2015-02   12,439 26,676     -14,237  
    VOLKSWAGEN AG 2013-04 PURCHASE 2015-09   16,830 30,006     -13,176  
    ZURICH INS GROUP 2012-11 PURCHASE 2015-12   14,986 14,278     708  
    PROSHARES TRUST 2015-11 PURCHASE 2015-11   20,838 20,285     553  
    ALLERGAN INC 2012-12 PURCHASE 2015-02   64,879 28,418     36,461  
    CALIFORNIA RESOURCES CORP 2012-11 PURCHASE 2015-01   920 1,547     -627  
    EXPRESS SCRIPTS HLDG CO 2012-11 PURCHASE 2015-10   51,186 34,761     16,425  
    GENWORTH FINANCIAL INC 2012-11 PURCHASE 2015-06   24,117 22,992     1,125  
    GOOGLE INC 2012-11 PURCHASE 2015-05   92 55     37  
    NATL-OILWELLVARCO INC 2012-11 PURCHASE 2015-08   23,751 38,152     -14,401  
    TYCO INTL 2012-11 PURCHASE 2015-08   53,293 39,996     13,297  
    ANTHEM INC 2015-04 PURCHASE 2015-12   1,088 1,229     -141  
    CHEMOURS CO 2014-11 PURCHASE 2015-10   12 29     -17  
    CHUBB CORP 2014-11 PURCHASE 2015-06   2,151 2,220     -69  
    CITIGROUP INC 2015-05 PURCHASE 2015-12   24,052 26,150     -2,098  
    EXXON MOBIL CORP 2015-12 PURCHASE 2015-12   1,941 2,121     -180  
    FIFTH THIRD BANCORP 2014-11 PURCHASE 2015-06   21 20     1  
    GAP INC 2015-08 PURCHASE 2015-12   18,210 24,160     -5,950  
    GENERAL MILLS INC 2014-11 PURCHASE 2015-01   683 674     9  
    GOLDMAN SACHS GROUP INC 2015-04 PURCHASE 2015-12   4,784 5,150     -366  
    HOME DEPOT INC 2015-12 PURCHASE 2015-12   6,015 6,187     -172  
    JPMORGAN CHASE & CO 2015-07 PURCHASE 2015-12   4,174 4,489     -315  
    MARATHON PETROLEUM CO 2015-05 PURCHASE 2015-12   11,374 11,929     -555  
    OCCIDENTAL PETROLEUM CRP 2015-12 PURCHASE 2015-12   8,808 10,127     -1,319  
    ORACLE CORP 2015-07 PURCHASE 2015-12   17,104 18,823     -1,719  
    PFIZER INC 2015-12 PURCHASE 2015-12   4,810 5,026     -216  
    PRUDENTIAL FINANCIAL INC 2015-12 PURCHASE 2015-12   3,404 3,660     -256  
    SEMPRA ENERGY 2014-11 PURCHASE 2015-10   21,761 24,825     -3,064  
    SOUTH32 LTD SPON ADR 2015-05 PURCHASE 2015-06   1,081 1,195     -114  
    UNION PACIFIC CORP 2015-10 PURCHASE 2015-12   9,005 7,922     1,083  
    UNITEDHEALTH GROUP INC 2015-01 PURCHASE 2015-12   21,714 19,215     2,499  
    UNTD TECHNOLOGIES CORP 2015-07 PURCHASE 2015-12   1,876 2,040     -164  
    VF CORP 2014-10 PURCHASE 2015-06   2,885 2,903     -18  
    WAL MART STORES INC 2014-11 PURCHASE 2015-04   1,255 1,341     -86  
    ACE LTD CHF 2012-11 PURCHASE 2015-12   22,588 15,555     7,033  
    AMER EXPRESS CO 2012-11 PURCHASE 2015-10   14,474 10,502     3,972  
    AMERICAN TOWER CORP RETI 2013-01 PURCHASE 2015-03   9,965 8,149     1,816  
    BHP BILLITON LTD SPON ADR 2012-11 PURCHASE 2015-12   7,972 23,197     -15,225  
    BRISTOL MYERS SQUIBB CO 2012-11 PURCHASE 2015-09   43,850 21,755     22,095  
    CALIFORNIA RESOURCES CORP 2012-11 PURCHASE 2015-01   646 926     -280  
    CHEMOURS CO 2012-11 PURCHASE 2015-10   958 1,478     -520  
    CHEVRON CORP 2012-11 PURCHASE 2015-07   35,111 36,354     -1,243  
    CHUBB CORP 2013-10 PURCHASE 2015-06   35,966 33,775     2,191  
    CONOCOPHILLIPS 2012-11 PURCHASE 2015-12   15,561 18,091     -2,530  
    DIAGEO PLC NEW GB SPON ADR 2012-11 PURCHASE 2015-05   7,419 7,741     -322  
    DU PONT DE NEMOURS 2012-11 PURCHASE 2015-05   8,838 5,319     3,519  
    EVERSOURCE ENERGY COM 2012-11 PURCHASE 2015-09   6,648 5,469     1,179  
    EXXON MOBIL CORP 2012-11 PURCHASE 2015-03   8,910 8,862     48  
    FIFTH THIRD BANCORP 2013-01 PURCHASE 2015-06   26,531 19,892     6,639  
    GENL MILLS INC 2012-11 PURCHASE 2015-01   11,823 9,375     2,448  
    GOLDMAN SACHS GROUP 2014-10 PURCHASE 2015-12   17,719 18,240     -521  
    HOME DEPOT INC 2012-11 PURCHASE 2015-09   32,558 18,009     14,549  
    INTL BUSINESS MACH 2012-11 PURCHASE 2015-08   12,239 14,338     -2,099  
    JOHNSON CONTROLS INC 2012-11 PURCHASE 2015-02   17,488 9,721     7,767  
    LOCKHEED MARTIN CORP 2014-02 PURCHASE 2015-12   15,383 11,513     3,870  
    MARATHON OIL CORP 2012-11 PURCHASE 2015-12   7,504 16,593     -9,089  
    MARATHON PETROLEUM CO 2012-11 PURCHASE 2015-12   9,171 4,452     4,719  
    MCDONALDS CORP 2012-11 PURCHASE 2015-06   18,893 17,475     1,418  
    METLIFE INC 2013-07 PURCHASE 2015-12   31,346 34,059     -2,713  
    MICROSOFT CORP 2012-11 PURCHASE 2015-05   15,566 8,524     7,042  
    MONDELEZ INTL INC 2013-04 PURCHASE 2015-09   11,799 8,921     2,878  
    MORGAN STANLEY 2014-08 PURCHASE 2015-12   21,145 23,268     -2,123  
    NORTHROP GRUMMAN CORP 2012-11 PURCHASE 2015-10   10,017 3,772     6,245  
    PHILLIPS 66 2012-11 PURCHASE 2015-06   13,266 8,547     4,719  
    PRAXAIR INC 2012-11 PURCHASE 2015-12   18,184 17,681     503  
    PRUDENTIAL FINANCIAL INC 2012-11 PURCHASE 2015-02   6,635 4,139     2,496  
    RAYTHEON CO NEW 2012-11 PURCHASE 2015-11   21,481 10,372     11,109  
    TORONTO DOMINION BK NEW CANADA 2012-11 PURCHASE 2015-01   20,613 19,732     881  
    TRAVELERS COS INC 2013-01 PURCHASE 2015-10   13,676 9,528     4,148  
    UNION PACIFIC CORP 2014-01 PURCHASE 2015-12   16,549 19,112     -2,563  
    UNTD TECHNOLOGIES CORP 2012-11 PURCHASE 2015-12   21,169 17,079     4,090  
    VERIZON COMMUNICATIONS 2012-11 PURCHASE 2015-03   9,781 8,519     1,262  
    VF CORP 2012-11 PURCHASE 2015-06   27,079 14,956     12,123  
    WAL MART STORES INC 2012-11 PURCHASE 2015-04   18,747 16,573     2,174  
    3M CO 2012-11 PURCHASE 2015-05   16,711 9,234     7,477  
    FNMA 3.5% 10/1/42 2014-02 PURCHASE 2015-01   1,880 1,802     78  
    US TSY NOTE 0.125% 4/15/16 2015-01 PURCHASE 2015-11   24,683 24,752     -69  
    US TSY NOTE 0.75% 10/31/17 2014-10 PURCHASE 2015-08   27,971 27,900     71  
    US TSY NOTE 2.375% 8/15/24 2015-04 PURCHASE 2015-11   21,299 21,818     -519  
    US TSY NOTE 2.5% 1/15/29 2014-07 PURCHASE 2015-04   5,617 5,490     127  
    FHLMC 5% 2/1/39 2013-09 PURCHASE 2015-07   237 241     -4  
    FHLMC 3.5% 3/1/43 2013-09 PURCHASE 2015-01   934 883     51  
    FNMA 3.5% 10/1/42 2013-01 PURCHASE 2015-01   17,754 17,913     -159  
    FNMA 5% 4/1/40 2014-07 PURCHASE 2015-07   1,260 1,297     -37  
    FNMA 5% 6/1/39 2013-03 PURCHASE 2015-07   3,360 3,363     -3  
    FNMA 3.5% 1/1/43 2013-03 PURCHASE 2015-01   7,629 7,619     10  
    FNMA 3.5% 2/1/43 2013-02 PURCHASE 2015-01   1,805 1,808     -3  
    FNMA 3.5% 4/1/43 2013-08 PURCHASE 2015-01   929 893     36  
    FNMA 3.5% 4/1/43 2013-12 PURCHASE 2015-01   1,951 1,854     97  
    FNMA 5% 6/1/36 2013-09 PURCHASE 2015-07   365 366     -1  
    US TSY INFL PROT NOTE 0.125% 7/15/22 2012-11 PURCHASE 2015-04   15,558 16,636     -1,078  
    US TSY NOTE 0.75% 10/31/17 2013-02 PURCHASE 2015-01   24,887 24,846     41  
    US TSY NOTE 2.375% 8/15/24 2014-09 PURCHASE 2015-11   13,185 12,811     374  
    US TSY NOTE 2.5% 1/15/29 2013-01 PURCHASE 2015-04   2,808 3,096     -288  
    US TSY NOTE 3.625% 2/15/21 2014-04 PURCHASE 2015-11   34,081 33,252     829  
    MARKETAXESS HOLDINGS INC 2014-05 PURCHASE 2015-04   5,880 3,622     2,258  
    ABAXIS INC 2012-11 PURCHASE 2015-01   29,784 17,548     12,236  
    ANSYS INC 2012-11 PURCHASE 2015-04   59,588 47,441     12,147  
    BLACKBAUD INC 2012-11 PURCHASE 2015-06   20,581 9,165     11,416  
    BROWN & BROWN 2012-11 PURCHASE 2015-04   55,453 46,060     9,393  
    CLARCOR INC 2013-04 PURCHASE 2015-07   839 710     129  
    COHEN & STEERS INC 2012-11 PURCHASE 2015-08   27,687 22,570     5,117  
    COPART INC 2012-11 PURCHASE 2015-10   19,208 16,192     3,016  
    CORE LABORATORIES 2014-12 PURCHASE 2015-12   19,503 19,464     39  
    EXPONENT INC 2012-11 PURCHASE 2015-06   17,870 10,586     7,284  
    FACTSET RESH SYSTEMS INC 2012-11 PURCHASE 2015-10   44,993 25,505     19,488  
    HIBBETT SPORTS INC 2013-10 PURCHASE 2015-08   32,246 42,681     -10,435  
    LINCOLN ELEC HOLDINGS 2012-11 PURCHASE 2015-07   13,293 10,329     2,964  
    NVR INC 2013-12 PURCHASE 2015-10   24,270 15,239     9,031  
    OWENS & MINOR INC NEW 2012-11 PURCHASE 2015-04   42,353 37,512     4,841  
    RLI CORP 2012-11 PURCHASE 2015-10   19,169 12,073     7,096  
    ROLLINS INC 2012-11 PURCHASE 2015-05   20,095 12,437     7,658  
    SIRONA DENTAL SYSTEMS INC 2013-10 PURCHASE 2015-09   54,665 39,018     15,647  
    THOR INDUSTRIES INC 2013-01 PURCHASE 2015-01   20,534 14,474     6,060  
    COMMERICA BK 5.75% 11/21/16 2015-05 PURCHASE 2015-12   20,744 20,857     -113  
    GENL ELE CO 5.25% 12/6/17 2014-07 PURCHASE 2015-04   24,277 24,132     145  
    HONEYWELL INTL 5% 2/15/19 2014-09 PURCHASE 2015-07   34,512 34,264     248  
    NATIONAL RURAL UTIL 5.45% 2/1/18 2014-07 PURCHASE 2015-05   22,160 22,036     124  
    TARGET CORP 5.375% 5/1/17 2015-05 PURCHASE 2015-12   18,021 18,059     -38  
    US BANK 1.1% 1/30/17 2014-07 PURCHASE 2015-05   38,155 38,061     94  
    US TSY NOTE 2.125% 8/15/21 2014-07 PURCHASE 2015-06   222,519 222,404     115  
    US TSY NOTE 3.625% 2/15/20 2015-04 PURCHASE 2015-12   50,790 51,138     -348  
    COMERICA BANK 5.2% 8/22/17 2014-07 PURCHASE 2015-12   37,884 38,098     -214  
    GOLDMAN SACHS 3.7% 8/1/15 2014-07 PURCHASE 2015-08   15,000 15,000        
    US TSY NOTE 3.625% 2/15/20 2014-07 PURCHASE 2015-12   97,256 96,662     594  

    TY 2015 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 8,222,837 10,889,025

    TY 2015 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 675,131 667,154
    CORPORATE BONDS AT COST 1,512,072 1,504,999
    GOVERNMENT SECURITIES AT COST 1,099,032 1,099,852
    PREFERRED SECURITIES AT COST    
    MUTUAL FUNDS AT COST 4,638,016 4,374,613
    ACCRUED DIV/INTERST RECEIVABLE FMV 22,029 22,029
    OTHER INVESTMENTS AT COST 494,992 481,791
    STRUCTURED PRODUCTS AT COST 1,000,000 919,430
    INTEREST RECEIVABLE FMV 2,500 2,500

    TY 2015 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 2,237,061 2,441,491 2,441,491
    UNCLEARED TRANSACTIONS-UBS 6,897 41,517 41,517


    TY 2015 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 91,636 91,636 91,636  
    INVESTMENT EXP 1,974 1,974 1,974  
    OTHER EXPENSES 1,161 1,161 1,161  
    FILING FEES 750 750 750  
    OFFICE EXPENSE 110 110 110  


    TY 2015 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 496 496 496


    TY 2015 OtherLiabilitiesSchedule
    Name:
    THE FINE AND GREENWALD FOUNDATION
     
    C/O MARSHA SOFFER
    EIN:
    24-1697726
    Description Beginning of Year - Book Value End of Year - Book Value
    EXCISE TAX PAYABLE   47,334


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

    TY 2015 OtherNotesLoansRcvblLongSch
    Name:
    THE FINE AND GREENWALD FOUNDATION
     
    C/O MARSHA SOFFER
    EIN:
    24-1697726

    Borrower's Name Relationship to Insider Original Amount of Loan Balance Due Date of Note Maturity Date Repayment Terms Interest Rate Security Provided by Borrower Purpose of Loan Description of Lender Consideration Consideration FMV
    NOTE RECEIVABLE     250,000 2015-07 2020-06   2.00 %        

    TY 2015 OtherProfessionalFeesSchedule
    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
    INDIRECT OTHER PROFESSIONAL FEES 5,000 5,000 5,000  


    TY 2015 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 6,534 6,534 6,534  
    TAXES 58,737 58,737 58,737