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. 1545-0047
2021
Open to Public Inspection
For calendar year 2021, or tax year beginning 01-01-2021 , and ending 12-31-2021
Name of foundation
CAS FOUNDATION INC
 
Number and street (or P.O. box number if mail is not delivered to street address)404 21ST STREET
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
SANTA MONICA, CA904022436
A Employer identification number

48-1292269
B Telephone number (see instructions)

(310) 394-8715
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$12,017,147J 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) 0
2 Check bullet.............
3 Interest on savings and temporary cash investments 1,768 1,768  
4 Dividends and interest from securities... 72,783 72,783  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 212,166
b Gross sales price for all assets on line 6a 463,370
7 Capital gain net income (from Part IV, line 2)... 212,166
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).......      
12 Total. Add lines 1 through 11........ 286,717 286,717  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 0 0   0
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment 19,337 0   19,337
c Other professional fees (attach schedule)....        
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment 22,818 0   262
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment 100 0   100
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 42,255 0   19,699
25 Contributions, gifts, grants paid....... 353,300 353,300
26 Total expenses and disbursements. Add lines 24 and 25 395,555 0   372,999
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -108,838
b Net investment income (if negative, enter -0-) 286,717
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2021)
Form 990-PF (2021)
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............. 3,226,606 3,656,365 3,656,365
2 Savings and temporary cash investments.........      
3 Accounts receivable bullet  
Less: allowance for doubtful accounts bullet        
4 Pledges receivable bullet  
Less: allowance for doubtful accounts bullet        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) bullet  
Less: allowance for doubtful accounts bullet        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges..........      
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule)....... 5,892,993 Click to see attachment5,734,356 6,758,293
c Investments—corporate bonds (attach schedule)....... 104,756 Click to see attachment104,756 0
11 Investments—land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 1,350,698 Click to see attachment1,270,738 1,602,489
14 Land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
15 Other assets (describe bullet)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 10,575,053 10,766,215 12,017,147
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 attachment34,227 Click to see attachment334,227
23 Total liabilities (add lines 17 through 22)......... 34,227 334,227
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here bullet
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions...........    
25 Net assets with donor restrictions............    
Foundations that do not follow FASB ASC 958, check here bullet
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........ 0 0
27 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
28 Retained earnings, accumulated income, endowment, or other funds 10,540,826 10,431,988
29 Total net assets or fund balances (see instructions)..... 10,540,826 10,431,988
30 Total liabilities and net assets/fund balances (see instructions). 10,575,053 10,766,215
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 29 (must agree with end-of-year figure reported on prior year’s return) ...............
1
10,540,826
2
Enter amount from Part I, line 27a .....................
2
-108,838
3
Other increases not included in line 2 (itemize) bullet
3
0
4
Add lines 1, 2, and 3 ..........................
4
10,431,988
5
Decreases not included in line 2 (itemize) bullet
5
0
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
10,431,988
Form 990-PF (2021)
Form 990-PF (2021)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.)		 (b)
How acquired
P—Purchase
D—Donation 		(c)
Date acquired
(mo., day, yr.) 		(d)
Date sold
(mo., day, yr.)
1 a 5,000 SHARES - JP MORGAN CHASE & CO P 2020-01-01 2021-06-01
b 5,000 SHARES - LAKELAND INDS P 2020-01-01 2021-02-05
c 4,000 SHARES - LAKELAND INDS P 2020-01-01 2021-02-08
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 125,000   124,772 228
b 173,277   70,340 102,937
c 165,093   56,092 109,001
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       228
b       102,937
c       109,001
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 2 212,166
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  
Form 990-PF (2021)
Form 990-PF (2021)
Page 4
Part V
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 for line 1a
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions)
b All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2 0
3 Add lines 1 and 2........................... 3 3,985
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4 0
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 3,985
6 Credits/Payments:
a 2021 estimated tax payments and 2020 overpayment credited to 2021 6a 6,000
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 0
d Backup withholding erroneously withheld ........... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 6,000
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. Click to see attachment 8 40
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 1,975
11 Enter the amount of line 10 to be: Credited to 2022 estimated taxBullet1,975 RefundedBullet 11 0
Part VI-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 the instructions
for the definition.................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. bullet$ 0(2) On foundation managers.bullet$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.bullet$ 0
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?.........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
  • By language in the governing instrument, or
  • By state legislation that effectively amends the governing instrument so that no mandatory directions
    • that conflict with the state law remain in the governing instrument?................
    6
    Yes
     
    7
    Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
    and Part XIV..................................
    7
    Yes
     
    8a
    Enter the states to which the foundation reports or with which it is registered (see instructions)
    bulletCA
    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 2021 or the taxable year beginning in 2021? See the instructions for Part XIII.
    If "Yes," complete Part XIII .............................
    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 (2021)
    Form 990-PF (2021)
    Page 5
    Part VI-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 ofbulletBPM LLP Telephone no.bullet (310) 828-9798

    Located atbullet1723 CLOVERFIELD BLVDSANTA MONICACA ZIP+4bullet904044007
    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 2021, 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 VI-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? ...........
    1a(1)
     
    No
    (2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
    a disqualified person? ..............................
    1a(2)
     
    No
    (3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........
    1a(3)
     
    No
    (4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............
    1a(4)
     
    No
    (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)? ......................
    1a(5)
     
    No
    (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.) ...............
    1a(6)
     
    No
    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
     
     
    c
    ........bullet
    d
    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 2021? .............
    1d
     
    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 2021, did the foundation have any undistributed income (lines 6d
    and 6e, Part XII) for tax year(s) beginning before 2021?....................
    2a
     
    No
    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? ..............................
    3a
     
    No
    b
    If "Yes," did it have excess business holdings in 2021 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 2021.) .....................
    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 2021? ..
    4b
     
    No
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 6
    Part VI-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))? ..........
    5a(1)
     
    No
    (2) Influence the outcome of any specific public election (see section 4955); or to carry
    on, directly or indirectly, any voter registration drive? ....................
    5a(2)
     
    No
    (3) Provide a grant to an individual for travel, study, or other similar purposes? .............
    5a(3)
     
    No
    (4) Provide a grant to an organization other than a charitable, etc., organization described
    in section 4945(d)(4)(A)? See instructions ........................
    5a(4)
     
    No
    (5) Provide for any purpose other than religious, charitable, scientific, literary, or
    educational purposes, or for the prevention of cruelty to children or animals? .............
    5a(5)
     
    No
    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
     
     
    c
    .........bullet
    d
    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? .................
    5d
     
     
    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? .............................
    6a
     
    No
    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?
    7a
     
    No
    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? .........................
    8
     
    No
    Part VII
    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
    SIDNEY J MELTZNER CEO AND DIRECTOR
    1.00     		0 0 0
    404 21ST STREET
    SANTA MONICA,CA904022436
    CAROLE J MELTZNER SECRETARY AND DIRECTOR
    1.00     		0 0 0
    404 21ST STREET
    SANTA MONICA,CA904022436
    ARON MELTZNER TREASURER AND DIRECTOR
    1.00     		0 0 0
    404 21ST STREET
    SANTA MONICA,CA904022436
    2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
    (a) Name and address of each employee paid more than $50,000 (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation (d) Contributions to
    employee benefit
    plans and deferred
    compensation     		(e) Expense account,
    other allowances
    NONE
    Total number of other employees paid over $50,000...................bullet 0
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 7
    Part VII
    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.............bullet0
    Part VIII-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 VIII-B
    Summary of Program-Related Investments (see instructions)
    Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
    1  
    2  
    All other program-related investments. See instructions.
    3  
    Total. Add lines 1 through 3.........................bullet0
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 8
    Part IX
    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
    7,184,706
    b
    Average of monthly cash balances.......................
    1b
    3,604,866
    c
    Fair market value of all other assets (see instructions)................
    1c
    0
    d
    Total (add lines 1a, b, and c).........................
    1d
    10,789,572
    e
    Reduction claimed for blockage or other factors reported on lines 1a and
    1c (attach detailed explanation) .............
    1e
    0
    2
    Acquisition indebtedness applicable to line 1 assets..................
    2
    0
    3
    Subtract line 2 from line 1d.........................
    3
    10,789,572
    4
    Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
    instructions) .............................
    4
    161,844
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. .......
    5
    10,627,728
    6
    Minimum investment return. Enter 5% (0.05) of line 5................
    6
    531,386
    Part X
    Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here right arrow and do not complete this part.)
    1
    Minimum investment return from Part IX, line 6..................
    1
    531,386
    2a
    Tax on investment income for 2021 from Part V, line 5.......
    2a
    3,985
    b
    Income tax for 2021. (This does not include the tax from Part V.) ...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
    3,985
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    527,401
    4
    Recoveries of amounts treated as qualifying distributions................
    4
    0
    5
    Add lines 3 and 4............................
    5
    527,401
    6
    Deduction from distributable amount (see instructions).................
    6
    0
    7
    Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
    7
    527,401
    Part XI
    Qualifying Distributions (see instructions)
    1
    Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
    a
    Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........
    1a
     
    b
    Program-related investments—total from Part VIII-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 XII, line 4.
    4
     
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 9
    Part XII
    Undistributed Income (see instructions)
    (a)
    Corpus     		(b)
    Years prior to 2020     		(c)
    2020     		(d)
    2021
    1 Distributable amount for 2021 from Part X, line 7 527,401
    2 Undistributed income, if any, as of the end of 2021:
    a Enter amount for 2020 only....... 221,694
    b Total for prior years:20, 20, 20 0
    3 Excess distributions carryover, if any, to 2021:
    a From 2016......  
    b From 2017......  
    c From 2018......  
    d From 2019......  
    e From 2020......  
    f Total of lines 3a through e ........ 0
    4Qualifying distributions for 2021 from Part
    XI, line 4: bullet$ 372,999
    a Applied to 2020, but not more than line 2a 221,694
    b Applied to undistributed income of prior years
    (Election required—see instructions).....     		0
    c Treated as distributions out of corpus (Election
    required—see instructions)........     		0
    d Applied to 2021 distributable amount..... 151,305
    e Remaining amount distributed out of corpus 0
    5 Excess distributions carryover applied to 2021. 0 0
    (If an amount appears in column (d), the
    same amount must be shown in column (a).)
    6Enter the net total of each column as
    indicated below:
    a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5 0
    b Prior years’ undistributed income. Subtract
    line 4b from line 2b ..........     		0
    c Enter the amount of prior years’ undistributed
    income for which a notice of deficiency has
    been issued, or on which the section 4942(a)
    tax has been previously assessed......     		0
    d Subtract line 6c from line 6b. Taxable amount
    —see instructions ...........     		0
    e Undistributed income for 2019. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		0
    f Undistributed income for 2021. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2022 ..........     		376,096
    7 Amounts treated as distributions out of
    corpus to satisfy requirements imposed by
    section 170(b)(1)(F) or 4942(g)(3) (Election may
    be required - see instructions) .......     		0
    8 Excess distributions carryover from 2016 not
    applied on line 5 or line 7 (see instructions) ...     		0
    9 Excess distributions carryover to 2022.
    Subtract lines 7 and 8 from line 6a ......     		0
    10 Analysis of line 9:
    a Excess from 2017....  
    b Excess from 2018....  
    c Excess from 2019....  
    d Excess from 2020....  
    e Excess from 2021....  
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 10
    Part XIII
    Private Operating Foundations (see instructions and Part VI-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 2021, 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) 2021 (b) 2020 (c) 2019 (d) 2018
             
    b 85% (0.85) of line 2a .........          
    c Qualifying distributions from Part XI,
    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 IX, 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 XIV
    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).)
    SIDNEY J MELTZNER
    CAROLE J MELTZNER
    ARON MELTZNER
    bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
    ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
    2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
    Check here bullet
    aThe name, address, and telephone number or 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 (2021)
    Form 990-PF (2021)
    Page 11
    Part XIV
    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
    ACADEMY OF JEWISH RELIGION
    574 HILGARD AVE
    LOS ANGELES,CA90024     		NONE PUBLIC CHARITY ACADEMIC RESEARCH 3,000
    ALZHEIMER'S GREATER LOS ANGELES
    4221 WILSHIRE BLVD SUITE 400
    LOS ANGELES,CA90010     		NONE PUBLIC CHARITY ALZHEIMER RESEARCH 1,000
    AMERICAN FRIENDS MAGEN DAVID ADOM
    6505 WILSHIRE BLVD SUITE 625
    LOS ANGELES,CA90048     		NONE PUBLIC CHARITY MEDICAL VOLUNTEERING 6,000
    AMERICAN FRIENDS OF HEBREW UNIVERSITY
    16633 VENTURA BLVD 715
    ENCINO,CA91436     		NONE PUBLIC CHARITY EDUCATIONAL PROGRAM 4,000
    AMERICAN JEWISH COMMITTEE
    11766 WILSHIRE BLVD 800
    LOS ANGELES,CA90025     		NONE PUBLIC CHARITY GENERAL FUND 3,000
    AMERICAN PARKINSON DISEASE ASSOCIATION
    135 PARKINSON AVENUE
    STATEN ISLAND,NY10305     		NONE PUBLIC CHARITY PARKINSONS RESEARCH 1,000
    AMERICAN VALUES
    2800 SHIRLINGTON RD STE 950
    ARLINGTON,VA22206     		NONE PUBLIC CHARITY GENERAL FUND 500
    ANTI DEFAMATION LEAGUE
    10495 SANTA MONICA BOULEVARD
    LOS ANGELES,CA90025     		NONE PUBLIC CHARITY GENERAL FUND 3,500
    BIRTHRIGHT ISRAEL FOUNDATION
    PO BOX 21615
    NEW YORK,NY10087     		NONE PUBLIC CHARITY GENERAL FUND 3,000
    B'NAI BRITH
    2020 K ST NEW 7TH FLOOR
    WASHINGTON,DC20006     		NONE PUBLIC CHARITY HUMANITARIAN RIGHTS 2,000
    CAMERA
    PO BOX 35040
    BOSTON,MA02135     		NONE PUBLIC CHARITY MEDIA MONITORING 5,000
    CLASSICAL KUSC
    PO BOX 7913
    LOS ANGELES,CA90007     		NONE PUBLIC CHARITY CLASSICAL MUSIC 1,500
    DISABLED AMERICAN VETERANS
    PO BOX 14301
    CINCINNATI,OH45250     		NONE PUBLIC CHARITY SOCIAL SERVICES FOR VETERANS 1,000
    DOCTORS WITHOUT BORDERS
    40 RECTOR STREET 16TH FLOOR
    NEW YORK,NY10006     		NONE PUBLIC CHARITY MEDICAL CHARITY 1,000
    DR LUCY JONES CTR FOR SCIENCE & SOCIETY
    1000 N ALAMEDA STREET SUITE 240
    LOS ANGELES,CA90012     		NONE PUBLIC CHARITY GENERAL FUND 1,000
    EISENHOWER MEDICAL CENTER FOUNDATION
    39000 BOB HOPE DRIVE
    RANCHO MIRAGE,CA92270     		NONE PUBLIC CHARITY MEDICAL PROGRAMS 1,000
    FAR WEST USY
    15840 VENTURA BLVD 200
    ENCINO,CA91436     		NONE PUBLIC CHARITY GENERAL FUND 2,000
    GIFT OF LIFE
    401 NORTH 3RD STREET
    PHILADELPHIA,PA19123     		NONE PUBLIC CHARITY ORGAN AND TISSUE PROGRAM 3,000
    HADASSAH
    40 WALL STREET
    NEW YORK,NY10005     		NONE PUBLIC CHARITY TEACHING AND RESEARCH INFORMATION 2,000
    HILLEL OF SAN DIEGO
    800 8TH ST NW
    WASHINGTON,DC20001     		NONE PUBLIC CHARITY EDUCATIONAL OUTREACH PROGRAMS 1,000
    HONEST REPORTING
    10024 SKOKIE BLVD SUITE 201
    SKOKIE,IL60077     		NONE PUBLIC CHARITY MEDIA WATCHDOG 1,500
    ILLINOIS INSTITUTE OF TECHNOLOGY
    3300 SOUTH FEDERAL ST
    CHICAGO,IL60616     		NONE PUBLIC CHARITY EDUCATIONAL PROGRAMS 2,500
    JEWISH FAMILY SERVICE LA - SOVA
    16439 VANOWEN STREET
    VAN NUYS,CA91406     		NONE PUBLIC CHARITY GENERAL FUNDGENERAL FUND 11,000
    JEWISH FOUNDATION FOR THE RIGHTEOUS
    305 7TH AVENUE 19TH FL
    NEW YORK,NY10001     		NONE PUBLIC CHARITY PERSERVING LEGACY OF HOLOCAUST SURVIVORS 1,000
    JEWISH NATIONAL FUND
    42 EAST 69TH STREET
    NEW YORK,NY10021     		NONE PUBLIC CHARITY GENERAL FUND 4,000
    JEWISH WORLD WATCH
    5551 BALBOA BLVD
    ENCINO,CA91316     		NONE PUBLIC CHARITY EDUCATIONAL OUTREACH PROGRAM 2,000
    KEHILLAT MA'ARAV
    1715 21ST
    SANTA MONICA,CA90404     		NONE PUBLIC CHARITY SCHOLARSHIPS, RELEIF AND EDUCATION PROGRAMS 200,000
    KESHET
    284 AMORY ST
    JAMAICA PLAIN,MA02130     		NONE PUBLIC CHARITY JEWISH COMMUNITY OUTREACH PROGRAMS 1,000
    LEUKEMIA-LYMPHOMA SOCIETY
    4929 WILSHIRE BLVD SUITE 800
    LOS ANGELES,CA90010     		NONE PUBLIC CHARITY LEUKEMIA-LYMPHOMA RESEARCH 1,000
    LOS ANGELES JEWISH HOME
    7150 TAMPA AVENUE
    RESEDA,CA91335     		NONE PUBLIC CHARITY SENIOR PROGRAM 4,000
    MACCABI SPORTS USA
    1926 ARCH STREET 4R
    PHILADELPHIA,PA19103     		NONE PUBLIC CHARITY JEWISH ENRICHMENT PROGRAM 4,000
    MCHENRY COUNTY JEWISH CONGREGATION
    8617 RIDGEFIELD ROAD
    CRYSTAL LAKE,IL60012     		NONE PUBLIC CHARITY GENERAL FUND 2,000
    MEALS ON WHEELS WEST
    1823 MICHIGAN AVE
    SANTA MONICA,CA90404     		NONE PUBLIC CHARITY PROVIDE MEALS FOR ELDERLY/DISABLE 2,500
    METROPOLITAN OPERA FUND
    PO BOX 930
    NEW YORK,NY10133     		NONE PUBLIC CHARITY GENERAL FUND 1,000
    MICHAEL FOX FOUNDATION
    PO BOX 5014
    HAGERSTOWN,MD21741     		NONE PUBLIC CHARITY PARKINSONS RESEARCH 500
    MILKEN COMMUNITY HIGH SCHOOL
    15800 ZELDINS WAY
    LOS ANGELES,CA90049     		NONE PUBLIC CHARITY EDUCATIONAL PROGRAMS 25,000
    MORGAN WIXSON THEATER
    2627 PICO BLVD
    SANTA MONICA,CA90405     		NONE PUBLIC CHARITY CHILDREN THEATER PROGRAM 2,000
    NACOEJ
    255 WEST 36TH ST SUITE 701
    NEW YORK,NY10018     		NONE PUBLIC CHARITY SOCIAL SERVICE PROGRAMS 1,500
    NATIONAL CHILDREN CANCER SOCIETY
    ONE SOUTH MEMORIAL DRSTE 800
    ST LOUIS,MO63102     		NONE PUBLIC CHARITY CANCER RESEARCH 3,500
    NATIVE AMERICAN HERITAGE ASSN
    830 JOHN MARSHALL HIGHWAY SUITE F
    FRONT ROYAL,VA22630     		NONE PUBLIC CHARITY MUSEUM GENERAL FUND 1,000
    OPICA
    11759 MISSOURI AVENUE
    LOS ANGELES,CA90025     		NONE PUBLIC CHARITY ADULT MEMORY LOSS CARE 2,000
    PBS SOCAL
    PO BOX 25113
    SANTA ANA,CA92799     		NONE PUBLIC CHARITY PUBLIC BROADCAST PROGRAMS 2,000
    QUEENS COLLEGE FOUNDATION
    65-30 KISSENA BLVD
    FLUSHING,NY11367     		NONE PUBLIC CHARITY EUDCATIONAL PROGRAMS 500
    SALVATION ARMY
    1518 W 11TH STREET
    LOS ANGELES,CA90015     		NONE PUBLIC CHARITY SOCIAL SERVICE PROGRAMS 1,500
    SANTA MONICA CONSERVATORY
    PO BOX 653
    SANTA MONICA,CA90406     		NONE PUBLIC CHARITY PRESERVATION 1,000
    SHARE OUT STRENGTH
    733 15TH STREET NW STE 640
    WASHINGTON,DC20005     		NONE PUBLIC CHARITY GENERAL FUND 2,000
    ST JOHNS HEALTH CENTER
    2121 SANTA MONICA BLVD
    SANTA MONICA,CA90404     		NONE PUBLIC CHARITY MEDICAL CHARITY 1,000
    STAND WITH US
    PO BOX 341069
    LOS ANGELES,CA90034     		NONE PUBLIC CHARITY ISRAEL EDUCATION 3,600
    STUDENT TELEVISION NETWORK
    PO BOX 2752
    CARLSBAD,CA92018     		NONE PUBLIC CHARITY GENERAL FUND 1,000
    FLAME
    PO BOX 3460
    BERKELEY,CA94703     		NONE PUBLIC CHARITY GENERAL FUND 3,500
    THE BROAD STAGE
    1900 PICO BLVD
    SANTA MONICA,CA90405     		NONE PUBLIC CHARITY GENERAL FUND 1,500
    THE MULTIPLE SCLEROSIS ASSOC OF AMERICA
    706 HADDONFIELD RD
    CHERRY HILL,NJ08002     		NONE PUBLIC CHARITY VITAL SERVICES AND SUPPORTMEDICAL RESEARCH 1,000
    THE NATIONAL MULTIPLE SCLEROSIS
    733 THIRD AVENUE
    NEW YORK,NY10017     		NONE PUBLIC CHARITY MULTIPLE SCLEROSIS RESEARCH 1,000
    THE SCHECHTER INSTITUTE
    PO BOX 8500
    PHILADELPHIA,PA19178     		NONE PUBLIC CHARITY INVESTIGATIVE JOURNALISM 5,000
    USO WORLD HEADQUARTERS
    2111 WILSON BLVD SUITE 1200
    ARLINGTON,VA22201     		NONE PUBLIC CHARITY MILITARY SUPPORT PROGRAMS 1,000
    VISTA DEL MAR
    3200 MOTOR AVENUE
    LOS ANGELES,CA90034     		NONE PUBLIC CHARITY MENTAL HEALTH SERVICES FOR CHILDREN 2,000
    WORLD JEWISH CONGRESS
    501 MADISON AVENUE
    NEW YORK,NY10022     		NONE PUBLIC CHARITY GENERAL FUND 2,800
    ZIONIST ORGANIZATION OF AMERICA
    4 EAST 34TH ST
    NEW YORK,NY10016     		NONE PUBLIC CHARITY GENERAL FUND 2,000
    WEST POINT CHAPEL
    722 DERUSSY RD
    WEST POINT,NY10996     		NONE PUBLIC CHARITY GENERAL FUND 2,400
    Total .................................bullet 3a 353,300
    bApproved for future payment
    Total .................................bullet 3b 0
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 12
    Part XV-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 1,768  
    4 Dividends and interest from securities ....          
    5 Net rental income or (loss) from real estate:
    aDebt-financed property......          
    bNot debt-financed property.....          
    6 Net rental income or (loss) from personal property          
    7 Other investment income .....          
    8 Gain or (loss) from sales of assets other than
    inventory ............     		    18 212,166  
    9 Net income or (loss) from special events:          
    10 Gross profit or (loss) from sales of inventory          
    11 Other revenue: a
    b
    c
    d
    e
    12 Subtotal. Add columns (b), (d), and (e) .. 0 286,717 0
    13Total. Add line 12, columns (b), (d), and (e)..................
    13
    286,717
    (See worksheet in line 13 instructions to verify calculations.)
    Part XV-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 XV-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 (2021)
    Form 990-PF (2021)
    Page 13
    Part XVI
    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 instructions.
    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 (2021)
    Additional Data


    Software ID:  
    Software Version:  


    Form 990PF - Special Condition Description:
    Special Condition Description

    TY 2021 AccountingFeesSchedule
    Name:
    CAS FOUNDATION INC
    EIN:
    48-1292269
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    ACCOUNTING FEES 19,337 0   19,337

    TY 2021 InvestmentsCorpBondsSchedule
    Name:
    CAS FOUNDATION INC
    EIN:
    48-1292269
    Name of Bond End of Year Book Value End of Year Fair Market Value
    CORPORATE BONDS 104,756 0

    TY 2021 InvestmentsCorpStockSchedule
    Name:
    CAS FOUNDATION INC
    EIN:
    48-1292269
    Name of Stock End of Year Book Value End of Year Fair Market Value
    CORPORATE STOCK 5,734,356 6,758,293

    TY 2021 InvestmentsOtherSchedule2
    Name:
    CAS FOUNDATION INC
    EIN:
    48-1292269
    Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
    MUTUAL FUNDS AT COST 1,270,738 1,602,489

    TY 2021 OtherExpensesSchedule
    Name:
    CAS FOUNDATION INC
    EIN:
    48-1292269
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    BANK CHARGES & MISC 100 0   100


    TY 2021 OtherLiabilitiesSchedule
    Name:
    CAS FOUNDATION INC
    EIN:
    48-1292269
    Description Beginning of Year - Book Value End of Year - Book Value
    DUE TO SIDNEY MELTZNER 34,227 334,227


    TY 2021 TaxesSchedule
    Name:
    CAS FOUNDATION INC
    EIN:
    48-1292269
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    FEDERAL TAXES PAID 22,556 0   0
    CALIFORNIA FILING FEES 150 0   150
    FOREIGN TAXES 112 0   112