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.
bulletGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0052
2018
Open to Public Inspection
For calendar year 2018, or tax year beginning 01-01-2018 , and ending 12-31-2018
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. Foreign organizations, check here............. bullet
2. Foreign organizations meeting the 85%
test, check here and attach computation ... 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$35,231,944J 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)  
2 Check bullet.............
3 Interest on savings and temporary cash investments 155,791 155,791 155,791
4 Dividends and interest from securities... 415,812 415,812 415,812
5a Gross rents............ 1,924,719 1,924,719 1,924,719
b Net rental income or (loss) 1,924,719
6a Net gain or (loss) from sale of assets not on line 10 Click to see attachment -476,083
b Gross sales price for all assets on line 6a 445,947
7 Capital gain net income (from Part IV, line 2)...  
8 Net short-term capital gain.........  
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule)....... Click to see attachment 29,529   29,529
12 Total. Add lines 1 through 11........ 2,049,768 2,496,322 2,525,851
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)......... Click to see attachment 112 112 112  
b Accounting fees (attach schedule)....... Click to see attachment 3,700 3,700 3,700  
c Other professional fees (attach schedule)....        
17 Interest............... 29,906 29,906 29,906  
18 Taxes (attach schedule) (see instructions)... Click to see attachment 36,264 36,264 36,264  
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings....... 1,238 1,238 1,238  
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment 575,333 575,333 575,333  
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 646,553 646,553 646,553 0
25 Contributions, gifts, grants paid....... 1,777,000 1,777,000
26 Total expenses and disbursements. Add lines 24 and 25 2,423,553 646,553 646,553 1,777,000
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -373,785
b Net investment income (if negative, enter -0-) 1,849,769
c Adjusted net income (if negative, enter -0-)... 1,879,298
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2018)
Form 990-PF (2018)
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............. 49,885 243,252 243,252
2 Savings and temporary cash investments......... 587,951 1,025,843 1,025,843
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   250,000 Click to see attachment250,000 250,000
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges..........      
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule)....... 10,865,860 Click to see attachment11,203,239 16,665,665
c Investments—corporate bonds (attach schedule).......      
11 Investments—land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 14,773,058 Click to see attachment16,840,720 17,047,184
14 Land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
15 Other assets (describe bullet) Click to see attachment1,556,697 Click to see attachment428,571  
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 28,083,451 29,991,625 35,231,944
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 attachment91,670 Click to see attachment2,109,258
23 Total liabilities (add lines 17 through 22)......... 91,670 2,109,258
Net Assets or Fund Balances Foundations that follow SFAS 117, check here bullet
and complete lines 24 through 26 and lines 30 and 31.
24 Unrestricted.................. 27,991,781 27,882,367
25 Temporarily restricted...............    
26 Permanently restricted...............    
Foundations that do not follow SFAS 117, check here 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)..... 27,991,781 27,882,367
31 Total liabilities and net assets/fund balances (see instructions). 28,083,451 29,991,625
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
27,991,781
2
Enter amount from Part I, line 27a .....................
2
-373,785
3
Other increases not included in line 2 (itemize) bulletClick to see attachment
3
687,704
4
Add lines 1, 2, and 3 ..........................
4
28,305,700
5
Decreases not included in line 2 (itemize) bulletClick to see attachment
5
423,333
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 30 .
6
27,882,367
Form 990-PF (2018)
Form 990-PF (2018)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.)		 (b)
How acquired
P—Purchase
D—Donation 		(c)
Date acquired
(mo., day, yr.) 		(d)
Date sold
(mo., day, yr.)
1a
b
c
d
e
(e)
Gross sales price 		(f)
Depreciation allowed
(or allowable) 		(g)
Cost or other basis
plus expense of sale 		(h)
Gain or (loss)
(e) plus (f) minus (g)
a
b
c
d
e
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l)
Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i)
F.M.V. as of 12/31/69 		(j)
Adjusted basis
as of 12/31/69 		(k)
Excess of col. (i)
over col. (j), if any
a
b
c
d
e
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2  
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0-
in Part I, line 8 ................... 		Bracket 3  
Part V
Qualification Under Section 4940(e) for Reduced Tax on Net Investment Income
(For optional use by domestic private foundations subject to the section 4940(a) tax on net investment income.)

If section 4940(d)(2) applies, leave this part blank.
Was the foundation liable for the section 4942 tax on the distributable amount of any year in the base period?
If "Yes," the foundation does not qualify under section 4940(e). Do not complete this part.
1 Enter the appropriate amount in each column for each year; see 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))
2017 1,773,221 27,857,915 0.063652
2016 1,471,731 28,198,906 0.052191
2015 864,500 25,835,493 0.033462
2014 783,347 19,654,757 0.039855
2013 679,600 15,286,093 0.044459
2
Total of line 1, column (d) .....................
2
0.233619
3
Average distribution ratio for the 5-year base period—divide the total on line 2 by 5.0, or by the number of years the foundation has been in existence if less than 5 years ......
3
0.046724
4
Enter the net value of noncharitable-use assets for 2018 from Part X, line 5......
4
25,625,477
5
Multiply line 4 by line 3......................
5
1,197,325
6
Enter 1% of net investment income (1% of Part I, line 27b)...........
6
18,498
7
Add lines 5 and 6........................
7
1,215,823
8
Enter qualifying distributions from Part XII, line 4,.............
8
1,777,000
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 (2018)
Form 990-PF (2018)
Page 4
Part VI
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)
1a Exempt operating foundations described in section 4940(d)(2), check here Bullet and enter “N/A" on line 1. Bracket includes lines 1a and 1b
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions)
b Domestic foundations that meet the section 4940(e) requirements in Part V, check 1 18,498
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 18,498
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 18,498
6 Credits/Payments:
a 2018 estimated tax payments and 2017 overpayment credited to 2018 6a 33,152
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 33,152
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8  
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......Bullet 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...Bullet 10 14,654
11 Enter the amount of line 10 to be: Credited to 2019 estimated taxBullet14,654 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 2018 or the taxable year beginning in 2018? See the 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 (2018)
    Form 990-PF (2018)
    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 —check here .........bullet
    and enter the amount of tax-exempt interest received or accrued during the year ........bullet
    15
     
    16 At any time during calendar year 2018, 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 the instructions for exceptions and filing requirements for FinCEN Form 114. 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 2018?.............
    1c
     
     
    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 2018, did the foundation have any undistributed income (lines 6d
    and 6e, Part XIII) for tax year(s) beginning before 2018?.............
    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 2018 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 2018.)..................
    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 2018?
    4b
     
    No
    Form 990-PF (2018)
    Form 990-PF (2018)
    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:
    Yes
    No
    (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
     
     
    8
    Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
    excess parachute payment during the year? .................
    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
    000.00     		0 0 0
    19501 BISCAYNE BLVD 400
    AVENTURA,FL33180
    JACK KARSON DIRECTOR
    000.00     		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  
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 7
    Part VIII
    Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
    and Contractors (continued)
    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 (2018)
    Form 990-PF (2018)
    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
    25,062,247
    b
    Average of monthly cash balances.......................
    1b
    953,466
    c
    Fair market value of all other assets (see instructions)................
    1c
    0
    d
    Total (add lines 1a, b, and c).........................
    1d
    26,015,713
    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
    26,015,713
    4
    Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see
    instructions) .............................
    4
    390,236
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
    25,625,477
    6
    Minimum investment return. Enter 5% of line 5..................
    6
    1,281,274
    Part XI
    Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here bullet and do not complete this part.)
    1
    Minimum investment return from Part X, line 6....................
    1
    1,281,274
    2a
    Tax on investment income for 2018 from Part VI, line 5......
    2a
    18,498
    b
    Income tax for 2018. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
    18,498
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    1,262,776
    4
    Recoveries of amounts treated as qualifying distributions................
    4
     
    5
    Add lines 3 and 4............................
    5
    1,262,776
    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
    1,262,776
    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
    1,777,000
    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
    1,777,000
    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
    18,498
    6
    Adjusted qualifying distributions. Subtract line 5 from line 4..............
    6
    1,758,502
    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 (2018)
    Form 990-PF (2018)
    Page 9
    Part XIII
    Undistributed Income (see instructions)
    (a)
    Corpus     		(b)
    Years prior to 2017     		(c)
    2017     		(d)
    2018
    1 Distributable amount for 2018 from Part XI, line 7 1,262,776
    2 Undistributed income, if any, as of the end of 2018:
    a Enter amount for 2017 only....... 467,759
    b Total for prior years:20, 20, 20  
    3 Excess distributions carryover, if any, to 2018:
    a From 2013......  
    b From 2014......  
    c From 2015......  
    d From 2016......  
    e From 2017......  
    fTotal of lines 3a through e........  
    4Qualifying distributions for 2018 from Part
    XII, line 4: bullet$ 1,777,000
    a Applied to 2017, but not more than line 2a 467,759
    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 2018 distributable amount..... 1,262,776
    e Remaining amount distributed out of corpus 46,465
    5 Excess distributions carryover applied to 2018.    
    (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 46,465
    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 2017. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		 
    f Undistributed income for 2018. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2019 ..........     		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) .......     		 
    8 Excess distributions carryover from 2013 not
    applied on line 5 or line 7 (see instructions) ...     		 
    9Excess distributions carryover to 2019.
    Subtract lines 7 and 8 from line 6a ......     		46,465
    10 Analysis of line 9:
    a Excess from 2014....  
    b Excess from 2015....  
    c Excess from 2016....  
    d Excess from 2017....  
    e Excess from 2018.... 46,465
    Form 990-PF (2018)
    Form 990-PF (2018)
    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 2018, 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) 2018 (b) 2017 (c) 2016 (d) 2015
             
    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 foundation 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 (2018)
    Form 990-PF (2018)
    Page 11
    Part XV
    Supplementary Information (continued)
    3 Grants and Contributions Paid During the Year or Approved for Future Payment
    Recipient If recipient is an individual,
    show any relationship to
    any foundation manager
    or substantial contributor
    		 Foundation
    status of
    recipient     		Purpose of grant or
    contribution     		Amount
    Name and address (home or business)
    aPaid during the year
    ACLU FOUNDATION
    125 BROAD STREET
    18TH FL
    NEW YORK,NY10004     		NONE PC SOCIAL JUSTICE 100,000
    ACLU FOUNDATION OF FLORIDA
    4500 BISCAYNE BLD STE 340
    MIAMI,FL33137     		NONE PC EDUCATIONAL 20,000
    AMERICAN JEWISH WORLD SERVICE
    45 WEST 36TH STREET
    NEW YORK,NY10018     		NONE PC HUMAN RIGHTS 25,000
    AMIKIDS MIAMI DADE
    5915 BENJAMIN CENTER DR
    TAMPA,FL33634     		NONE PC EDUCATIONAL 5,000
    ART 21
    231 WEST 29 STREET
    STE 706
    NEW YORK,NY10001     		NONE PC ART & CULTURE 2,000
    ARTISTS SPACE
    80 WHITE STREET
    NEW YORK,NY10013     		NONE PC ART & CULTURE 50,000
    BARACK OBAMA FOUNDATION
    PO BOX 15400
    CHICAGO,IL60615     		NONE PC PHILANTHROPY 20,000
    BEND THE ARC
    330 SEVENTH AVENUE
    STE 1900
    NEW YORK,NY10001     		NONE PC SOCIAL JUSTICE 30,000
    BIG BROTHERS BIG SISTERS
    550 NW 42ND AVE
    MIAMI,FL33126     		NONE PC EDUCATIONAL 4,000
    BIG SUNDAY
    6111 MELROSE AVE
    LOS ANGELES,CA90038     		NONE PC EDUCATIONAL 15,000
    BISCAYNE BAY WATERKEEPER
    12568 N KENDALL DR
    MIAMI,FL33186     		NONE PC ENVIRONMENTAL 10,000
    BLINK NOW
    PO BOX 453
    MENDHAM,NJ07945     		NONE PC EDUCATIONAL 10,000
    BRANDEIS UNIVERSITY
    415 SOUTH STREET
    WALTHAM,MA02454     		NONE PC EDUCATIONAL 20,000
    BREAKTHROUGH MIAMI
    3575 MAIN HWY
    MIAMI,FL33133     		NONE PC EDUCATIONAL 25,000
    CARE ELEMENTARY SCHOOL
    2025 NW 1ST AVE
    MIAMI,FL33127     		NONE PC EDUCATIONAL 10,000
    CASA VALENTIA INC
    2990 SW 35 AVE
    MIAMI,FL33133     		NONE PC CHILD WELFARE 5,000
    CENTER FOR SOCIAL CHANGE
    6600 AMBERTON DRIVE
    ELKRIDGE,MD21075     		NONE PC PHILANTHROPY 10,000
    CENTRO CAMPESINO
    35801 SW 186 AVE
    FLORIDA CITY,FL33034     		NONE PC FOOD SUSTAINABILITY 5,000
    CHARITY NAVIGATOR
    139 HARRISTOWN ROAD
    STE 101
    GLEN ROCK,NJ07452     		NONE PC PHILANTHROPY 2,000
    CITY HARVEST
    6 EAST 32ND STREET 5TH FL
    NEW YORK,NY10016     		NONE PC CULTURAL 25,000
    CITY YEAR MIAMI
    44 W FLAGLER STREET
    MIAMI,FL33130     		NONE PC EDUCATIONAL 5,000
    CITYMEALS ON WHEELS
    355 LEXINGTON AVENUE
    NEW YORK,NY10017     		NONE PC AID TO ELDERLY 10,000
    CLINTON FOUNDATION
    1271 AVENUE OF THE AMERIC
    NEW YORK,NY10020     		NONE PC MEDICAL 25,000
    COMMON THREADS
    3811 BEE CAVES ROAD
    STE 108
    AUSTIN,TX78746     		NONE PC CHILDREN 10,000
    CONSUMER REPORTS
    PO BOX 96552
    WASHINGTON,DC20090     		NONE PC RESEARCH 2,000
    DAMON RUNYON CANCER
    55 BROADWAY SUITE 302
    NEW YORK,NY10006     		NONE PC RESEARCH 10,000
    DOCTORS WITHOUT BORDERS
    PO BOX 5023
    EAST HAMPTON,NY11937     		NONE PC MEDICAL 20,000
    EAST HAMPTON HISTORICAL SOCIETY
    101 MAIN STREET
    EAST HAMPTON,NY11937     		NONE PC HISTORICAL 5,000
    EAST HAMPTON MEALS ON WHEELS
    37 NEWTOWN LANE
    EAST HAMPTON,NY11937     		NONE PC AID FOR THE ELDERLY 2,000
    EQUAL RIGHTS ADVOCATES
    1170 MARKET STREET
    STE 700
    SAN FRANCISCO,CA94102     		NONE PC SOCIAL 75,000
    FARMSHARE
    14125 SW 320TH STREET
    HOMESTEAD,FL33033     		NONE PC CULTURAL 10,000
    FARMWORKER ASSOCIATION OF FL
    1264 APOPKA BLVD
    APOPKA,FL32703     		NONE PC SOCIAL 10,000
    FISTULA FOUNDATION
    1900 THE ALAMEDA STE 500
    SAN JOSE,CA95126     		NONE PC MEDICAL 5,000
    FLORIDA IMMIGRANT COALITION
    2800 BISCAYNE BLVD
    STE 200
    MIAMI,FL33137     		NONE PC SOCIAL 10,000
    FOOD AND WATER WATCH
    1616 P STREET NW
    WASHINGTON,DC20036     		NONE PC ENVIRONMENTAL 10,000
    FOUNDATION FOR NATIONAL PROGRESS
    140 S DEARBORN STREET
    CHICAGO,IL60603     		NONE PC MEDIA 10,000
    FRIENDS OF THE EVERGLADES
    11767 S DIXIE HWY
    STE 232
    MIAMI,FL33156     		NONE PC ENVIRONMENTAL 5,000
    FRIENDS OF THE HIGHLINE
    820 WASHINGTON STREET
    NEW YORK,NY10014     		NONE PC ENVIRONMENTAL 5,000
    FRIENDS OF YAD LAKASHISHLI
    PO BOX 494
    ENGLEWOOD,NJ07631     		NONE PC AID FOR THE ELDERLY 2,000
    GIVE MIAMI DAY BONUS POOL
    40 NW 3 STREET
    STE 305
    MIAMI,FL33128     		NONE PC PHILANTROPY 10,000
    GOODWILL INDUSTRIES OF SOUTH FL
    2121 NW 21 ST
    MIAMI,FL33142     		NONE PC HUMAN SERVICES 10,000
    GREATER MIAMI JEWISH FEDERATION
    4200 BISCAYNE BLVD
    MIAMI,FL33137     		NONE PC RELIEF FUND 20,000
    HARLEM CHILDRENS ZONE
    35 EAST 125TH STREET
    NEW YORK,NY10035     		NONE PC AID FOR CHILDREN 25,000
    HIAS
    1300 SPRING STREET
    STE 500
    SILVER SPRING,MD20910     		NONE PC REFUGEE 10,000
    HONEY SHINE INC
    100 S BISCAYNE BLVD FL 3
    MIAMI,FL33131     		NONE PC EDUCATIONAL 5,000
    HUMAN RIGHTS CAMPAIGN
    1640 RHODE ISLAND AVE NW
    WASHINGTON,DC20036     		NONE PC HUMAN RIGHTS 10,000
    HUMAN RIGHTS WATCH
    350 FIFTH AVE
    34TH FL
    NEW YORK,NY10118     		NONE PC SOCIAL JUSTICE 10,000
    IRC
    122 EAST 42ND ST
    NEW YORK,NY10168     		NONE PC REFUGEE 20,000
    ISRAID (US) GLOBAL HUMANITARIAN
    555 COLLEGE AVE
    PALO ALTO,CA94306     		NONE PC REFUGEE 10,000
    JACK MARTIN FUND INC
    PO BOX 4952
    NEW YORK,NY10185     		NONE PC RESEARCH 25,000
    JEWISH COMMUNITY SERVICES
    735 NE 125 STREET
    N MIAMI,FL33161     		NONE PC CULTURAL 20,000
    JEWISH MUSEUM
    1109 5TH AVENUE
    NEW YORK,NY10128     		NONE PC ARTS 5,000
    LADIES VILLAGE IMPROVEMENT SOCIETY
    95 MAIN STREET
    EAST HAMPTON,NY11937     		NONE PC EDUCATIONAL 5,000
    LEGAL SERVICES OF GREATER MIAMI
    4343 WEST FLAGLER STREET
    STE 100
    MIAMI,FL33134     		NONE PC SOCIAL 10,000
    MAKING HEADWAY
    115 KING STREET
    CHAPPAQUA,NY10514     		NONE PC MEDICAL 2,500
    METRO COUNCIL ON JEWISH POVERTY
    120 BROADWAY 7TH FL
    NEW YORK,NY10271     		NONE PC CULTURAL 5,000
    MIAMI CHILDRENS INITIATIVE
    2525 NW 62 STREET
    4TH FL
    MIAMI,FL33147     		NONE PC CHILDREN & EDUCATION 5,000
    MUSEUM OF CONTEMPORARY ART
    250 SOUTH GRAND AVE
    LOS ANGELES,CA90012     		NONE PC EDUCATIONAL 3,000
    NATIONAL AUDUBON SOCIETY
    225 VARICK STREET
    NEW YORK,NY10014     		NONE PC ENVIRONMENTAL 5,000
    NATIONAL IMMIGRATION LAW CENTER
    3435 WILSHIRE BLVD
    LOS ANGELES,CA90010     		NONE PC HUMAN RIGHTS 20,000
    NATIONAL JEWISH HEALTH
    1400 JACKSON STREET
    DENVER,CO80206     		NONE PC RESEARCH 5,000
    NATIONAL PARKS FOUNDATION
    1110 VERMONT AVE NW
    STE 200
    WASHINGTON,DC20005     		NONE PC ENVIRONMENTAL 2,000
    NATIONAL TRUST FOR HISTORIC PRESERV
    2600 VIRGINIA AVE NW
    STE 1100
    WASHINGTON,DC20037     		NONE PC PRESERVATION 15,000
    NATIONAL YOUNGARTS FOUNDATION
    2100 BISCAYNE BLVD
    MIAMI,FL33131     		NONE PC ARTS 20,000
    NATURE CONSERVANCY
    4245 NORTH FAIRFAX DRIVE
    STE 100
    ARLINGTON,VA22203     		NONE PC ENVIRONMENTAL 25,000
    NEW ISRAEL FUND
    1101 14TH ST NW 6TH FL
    WASHINGTON,DC20005     		NONE PC SCHOLARSHIP 100,000
    NEW YORK BOTANICAL GARDEN
    2900 SOUTHERN BLVD
    BRONX,NY10458     		NONE PC EDUCATION 5,000
    NEW YORK ORGAN DONOR NETWORK
    460 W 34 STREET15TH FL
    NEW YORK,NY10001     		NONE PC MEDICAL 10,000
    NMAI
    1 BOWLING GREEN
    NEW YORK,NY10004     		NONE PC CULTURAL 5,000
    NRDC
    40 WEST 20TH STREET
    NEW YORK,NY10011     		NONE PC EDUCATIONAL 50,000
    OVERTOWN YOUTH CENTER
    450 NW 14 STREET
    MIAMI,FL33136     		NONE PC CHILDRENS CARE & EDUC ENRICHMENT AGY 185,000
    PARISH ART MUSEUM
    279 MONTAUK HWY
    WATERMILL,NY11976     		NONE PC ARTS 5,000
    PECONIC BAYKEEPER
    PO BOX 893
    QUOGUE,NY11959     		NONE PC ENVIRONMENTAL PROTECTION & RESTORATI 10,000
    PECONIC LAND TRUST
    296 HAMPTON ROAD
    SOUTHAMPTON,NY11969     		NONE PC PRESERVATION 20,000
    PERFECT EARTH PROJECT
    962 SPRINGS FIREPLACE RD
    EAST HAMPTON,NY11937     		NONE PC ENVIRONMENTAL 10,000
    PLANNED PARENTHOOD
    3119A CORAL WAY
    MIAMI,FL33145     		NONE PC MEDICAL 150,000
    PROJECT MOST
    811 SPRINGS FIREPLACE RD
    EAST HAMPTON,NY11937     		NONE PC CHILDREN 3,000
    PUBLIC CITIZEN
    1600 20TH STREET NW
    WASHINGTON,DC20009     		NONE PC EDUCATIONAL 10,000
    SEED SCHOOL OF MIAMI
    1901 NW 127 STREET
    MIAMI,FL33167     		NONE PC FOOD SUSTAINABILITY 5,000
    SHINING HOPE FOR COMMUNITIES
    175 VARICK STREET 6TH FL
    NEW YORK,NY10014     		NONE PC CHILDREN 5,000
    SIERRA CLUB
    2101 WEBSTER STREET
    STE 1300
    OAKLAND,CA94612     		NONE PC ENVIRONMENTAL 20,000
    SLINGSHOT
    25 BROADWAY
    NEW YORK,NY10004     		NONE PC CULTURAL 10,000
    SMITHSONIAN NMAAHC
    1400 CONSTITUTION AVE NW
    WASHINGTON,DC20560     		NONE PC ARTS 10,000
    SOUTHERN POVERTY LAW CENTER
    400 WASHINGTON AVE
    MONTGOMERY,AL36104     		NONE PC LEGAL AID & EDUCATION 50,000
    STONE BARNS CENTER FOR FOOD
    & AGRICULTURE
    630 BEDFORD ROAD
    POCANTICO HILLS,NY10591     		NONE PC EDUCATIONAL 60,000
    TEMPLE ADAS ISRAEL
    30 ATLANTIC AVENUE
    SAG HARBOR,NY11963     		NONE PC RELIGIOUS 50,000
    TROPICAL AUDUBON SOCIETY
    5530 SUNSET DRIVE
    MIAMI,FL33143     		NONE PC ENVIRONMENTAL 5,000
    UCS
    TWO BRATTLE SQ
    CAMBRIDGE,MA02138     		NONE PC ENVIRONMENTAL 10,000
    UJA FEDERATION OF NY
    130 E 59 STREET
    NEW YORK,NY10022     		NONE PC CULTURAL 25,000
    UNDERLINE
    1172 SOUTH DIXIE HIGHWAY
    STE 559
    CORAL GABLES,FL33146     		NONE PC ENVIRONMENTAL 5,000
    URJ RELIGIOUS ACTION CENTER
    2027 MASSACHUSETTS AVE NW
    WASHINGTON,DC20036     		NONE PC RELIGIOUS 2,000
    VILLAGE PRESERVATION SOCIETY
    PO BOX 2015
    EAST HAMPTON,NY11937     		NONE PC HISTORIC 3,000
    WIKIMEDIA FOUNDATION
    149 NEW MONTGOMERY ST
    FLOOR 6
    SAN FRANCISCO,CA94105     		NONE PC EDUCATIONAL 2,500
    WOMANS BREAST HEALTH INITIATIVE
    6447 MIAMI LAKES DR EAST
    STE 222E
    MIAMI LAKES,FL33014     		NONE PC CANCER RESEARCH 25,000
    Total .................................bullet 3a 1,777,000
    bApproved for future payment
    Total .................................bullet 3b  
    Form 990-PF (2018)
    Form 990-PF (2018)
    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 ...........     		    14 155,791  
    4 Dividends and interest from securities....     14 415,812  
    5 Net rental income or (loss) from real estate:
    aDebt-financed property......          
    bNot debt-financed property.....     16 1,924,719  
    6 Net rental income or (loss) from personal property          
    7 Other investment income.....          
    8 Gain or (loss) from sales of assets other than
    inventory ............     		        -476,083
    9 Net income or (loss) from special events:          
    10 Gross profit or (loss) from sales of inventory          
    11 Other revenue:
    aOTHER PORTFOLIO INCOME     		        10,333
    bMISCELLANEOUS         9,194
    cSECTION 1231 GAIN PASSTHROU         5,723
    dESTATE OF MARTIN FINE         2,984
    eROYALTIES         1,083
    fCOLLECTIBLES PASSTHROUGH         212
    12 Subtotal. Add columns (b), (d), and (e)..   2,496,322 -446,554
    13Total. Add line 12, columns (b), (d), and (e)..................
    13
    2,049,768
    (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 (2018)
    Form 990-PF (2018)
    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) (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) (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 (2018)
    Additional Data


    Software ID:  
    Software Version:  


    Form 990PF - Special Condition Description:
    Special Condition Description

    TY 2018 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 3,700 3,700 3,700  

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

    TY 2018 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
    STCG PASSTHROUGH   PURCHASE     13,694       13,694  
    LTCG PASSTHROUGH   PURCHASE     70,230       70,230  
    UBS A4225 ATTACHED STCG   PURCHASE       18,533     -18,533  
    UBS A4225 ATTACHED LTCG   PURCHASE       27,664     -27,664  
    UBS B5071 ATTACHED STCG   PURCHASE       298,486     -298,486  
    UBS B5071 ATTACHED LTCG   PURCHASE       447,730     -447,730  
    UBS 86143 ATTACHED STCG   PURCHASE     5,516       5,516  
    UBS 86143 ATTACHED LTCG   PURCHASE     135,668       135,668  
    UBS 86144 ATTACHED STCG   PURCHASE     1       1  
    UBS 86144 ATTACHED LTCG   PURCHASE     119,785       119,785  
    UBS 86145 ATTACHED STCG   PURCHASE       4,447     -4,447  
    UBS 86145 ATTACHED LTCG   PURCHASE       74,316     -74,316  
    UBS 86146 ATTACHED STCG   PURCHASE       40,407     -40,407  
    UBS 86146 ATTACHED LTCG   PURCHASE     82,496       82,496  
    UBS 83665 ATTACHED STCG   PURCHASE       2,025     -2,025  
    UBS 83665 ATTACHED LTCG   PURCHASE       8,422     -8,422  
    UBS 86138 ATTACHED STCG   PURCHASE     2,217       2,217  
    UBS 86138 ATTACHED LTCG   PURCHASE     16,340       16,340  

    TY 2018 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 11,203,239 16,665,665

    TY 2018 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    
    CORPORATE BONDS AT COST    
    GOVERNMENT SECURITIES AT COST    
    MUTUAL FUNDS AT COST 619,947 580,821
    ACCRUED DIV/INTERST RECEIVABLE FMV 21,962 21,962
    OTHER INVESTMENTS AT COST 94,691 124,529
    STRUCTURED PRODUCTS AT COST 1,076,973 805,100
    INTEREST RECEIVABLE FMV 2,500 2,500
    EQUITIES-LONG OPTIONS AT COST 1,523,625 1,709,125
    PRIVATE EQUITY AT COST 4,362,987 4,618,997
    HEDGE FUNDS AT COST 1,500,000 1,546,115
    VENTURE FUNDS FMV 7,638,035 7,638,035

    TY 2018 LegalFeesSchedule
    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 LEGAL FEES 112 112 112  


    TY 2018 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 1,554,937 428,571  
    UNCLEARED TRANSACTIONS-UBS 1,760    


    TY 2018 OtherDecreasesSchedule
    Name:
    THE FINE AND GREENWALD FOUNDATION
     
    C/O MARSHA SOFFER
    EIN:
    24-1697726
    Description Amount
    PORTFOLIO DEDUCTIONS 156,271
    COST BASIS CHANGES & ADJUSTMENTS 267,062


    TY 2018 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        
    OTHER PORTFOLIO DEDUCTIONS 272,554 272,554 272,554  
    BROKERAGE ANNUAL FEE 206,062 206,062 206,062  
    OTHER EXPENSES - K1 75,042 75,042 75,042  
    LTCG DIST 9,194 9,194 9,194  
    CHARITABLE DEDUCTION PASSTHRO 5,500 5,500 5,500  
    OTHER EXPENSES 3,825 3,825 3,825  
    OID ACCRETION 1,400 1,400 1,400  
    OPERATIONS 1,006 1,006 1,006  
    FILING FEES 750 750 750  


    TY 2018 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 PORTFOLIO INCOME 10,333   10,333
    MISCELLANEOUS 9,194   9,194
    SECTION 1231 GAIN PASSTHROUGH 5,723   5,723
    ESTATE OF MARTIN FINE 2,984   2,984
    ROYALTIES 1,083   1,083
    COLLECTIBLES PASSTHROUGH 212   212


    TY 2018 OtherIncreasesSchedule
    Name:
    THE FINE AND GREENWALD FOUNDATION
     
    C/O MARSHA SOFFER
    EIN:
    24-1697726
    Description Amount
    GAAP BASIS ADJ - K1 PASSTHROUGH 687,704


    TY 2018 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
    EQUITIES LONG OPTIONS 91,670 2,109,258


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

    TY 2018 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 2018 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 8,264 8,264 8,264  
    TAXES 28,000 28,000 28,000