Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
right arrowDo not enter social security numbers on this form as it may be made public.
right arrowGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
For calendar year 2023, or tax year beginning 01-01-2023 , and ending 12-31-2023
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) 914-8022
C right arrow
G Check all that apply:

D 1. Foreign organizations, check here............. right arrow
2. Foreign organizations meeting the 85%
test, check here and attach computation ...
right arrow
E right arrow
H Check type of organization:
F right arrow
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)right arrow$99,878,770
J 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 right arrow.............
3 Interest on savings and temporary cash investments 334,899 334,843 334,899
4 Dividends and interest from securities... 688,913 688,913 688,913
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 4,416,127
b Gross sales price for all assets on line 6a 4,985,818
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)....... -10,204 -10,204 -10,204
12 Total. Add lines 1 through 11........ 5,429,735 1,013,552 1,013,608
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)......... 8 8 8  
b Accounting fees (attach schedule)....... 21,200 21,200 21,200  
c Other professional fees (attach schedule)....        
17 Interest............... 51,022 51,022 51,022  
18 Taxes (attach schedule) (see instructions)... 5,313 5,313 5,313  
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings....... 1,089 1,089 1,089  
22 Printing and publications..........        
23 Other expenses (attach schedule)....... 660,366 660,366 660,366  
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 738,998 738,998 738,998 0
25 Contributions, gifts, grants paid....... 4,205,816 4,205,816
26 Total expenses and disbursements. Add lines 24 and 25 4,944,814 738,998 738,998 4,205,816
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 484,921
b Net investment income (if negative, enter -0-) 274,554
c Adjusted net income (if negative, enter -0-)... 274,610
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2023)
Form 990-PF (2023)
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.............      
2 Savings and temporary cash investments......... 11,095,419 7,150,226 7,150,226
3 Accounts receivable right arrow  
Less: allowance for doubtful accounts right arrow        
4 Pledges receivable right arrow  
Less: allowance for doubtful accounts right arrow        
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) right arrow  
Less: allowance for doubtful accounts right arrow        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges..........   97,772 97,772
10a Investments—U.S. and state government obligations (attach schedule) 4,902,691 Click to see attachment
List of Attached Documents:
// Content
19,463,494
19,807,100
b Investments—corporate stock (attach schedule)....... 11,909,324 Click to see attachment
List of Attached Documents:
// Content
13,320,348
37,081,987
c Investments—corporate bonds (attach schedule).......      
11 Investments—land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 27,671,437 Click to see attachment
List of Attached Documents:
// Content
29,668,409
35,741,685
14 Land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
15 Other assets (describe right arrow) Click to see attachment
List of Attached Documents:
// Content
762,910
   
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 56,341,781 69,700,249 99,878,770
Liabilities 17 Accounts payable and accrued expenses.......... 161 820
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 right arrow) Click to see attachment
List of Attached Documents:
// Content
50
Click to see attachment
List of Attached Documents:
// Content
209
23 Total liabilities (add lines 17 through 22)......... 211 1,029
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here right arrow
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions........... 56,341,570 69,699,220
25 Net assets with donor restrictions............    
Foundations that do not follow FASB ASC 958, check here right arrow
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........    
27 Paid-in or capital surplus, or land, bldg., and equipment fund    
28 Retained earnings, accumulated income, endowment, or other funds    
29 Total net assets or fund balances (see instructions)..... 56,341,570 69,699,220
30 Total liabilities and net assets/fund balances (see instructions). 56,341,781 69,700,249
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
56,341,570
2
Enter amount from Part I, line 27a .....................
2
484,921
3
Other increases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
3
12,891,111
4
Add lines 1, 2, and 3 ..........................
4
69,717,602
5
Decreases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
5
18,382
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
69,699,220
Form 990-PF (2023)
Form 990-PF (2023)
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 STCG PASTHROUGH P    
b LTCG PASTHROUGH P    
c SECTION 1231 PASSTHROUGH P    
d SECTION 1256 PASSTHROUGH P    
e UBS 86138 STCG P    
UBS 86138 LTCG P    
UBS 86143 STCG P    
UBS 86143 LTCG P    
UBS 86144 LTCG P    
NON-PORTFOLIO CAP GAIN PASSTHROUGH P    
(e)
Gross sales price
(f)
Depreciation allowed
(or allowable)
(g)
Cost or other basis
plus expense of sale
(h)
Gain or (loss)
(e) plus (f) minus (g)
a     27,813 -27,813
b     482,028 -482,028
c 26,509     26,509
d 837     837
e     954 -954
    22,609 -22,609
    36,287 -36,287
171,103     171,103
85,386     85,386
2,453     2,453
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       -27,813
b       -482,028
c       26,509
d       837
e       -954
      -22,609
      -36,287
      171,103
      85,386
      2,453
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 -283,403
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 -65,054
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 right arrow 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) 1 3,816
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  
3 Add lines 1 and 2........................... 3 3,816
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 3,816
6 Credits/Payments:
a 2023 estimated tax payments and 2022 overpayment credited to 2023 6a 101,588
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.............. 7 101,588
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.......right arrow 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...right arrow 10 97,772
11 Enter the amount of line 10 to be: Credited to 2024 estimated taxright arrow50,000 Refundedright arrow 11 47,772
Form 990-PF (2023)
Form 990-PF (2023)
Page 4
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. right arrow$   (2) On foundation managers.right arrow$  
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$  
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:
round bullet By language in the governing instrument, or
round bullet 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 XIV..................................
7
Yes
 
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
right arrowNY
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 2023 or the taxable year beginning in 2023? 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
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 addressright arrowN/A
14
The books are in care ofright arrowMARSHA SOFFER Telephone no.right arrow (305) 914-8022

Located atright arrow19501 BISCAYNE BLVD 400AVENTURAFL ZIP+4right arrow33180
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........right arrow
and enter the amount of tax-exempt interest received or accrued during the year ........right arrow
15
 
16 At any time during calendar year 2023, 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 right arrow
Form 990-PF (2023)
Form 990-PF (2023)
Page 5
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
Organizations relying on a current notice regarding disaster assistance check here ........right arrow
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 2023? .............
1d
 
 
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 2023, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2023?....................
2a
 
No
If "Yes," list the years right arrow20, 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.
right arrow20, 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 2023 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 2023.) .....................
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 2023? ..
4b
 
No
Form 990-PF (2023)
Form 990-PF (2023)
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
Organizations relying on a current notice regarding disaster assistance check .........right arrow
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
MARSHA SOFFER PRESIDENT
25.00
0 0 0
19501 BISCAYNE BLVD 400
AVENTURA,FL33180
MAX RAPPAPORT DIRECTOR
1.00
0 0 0
19501 BISCAYNE BLVD 400
AVENTURA,FL33180
MELISSA TRENK DIRECTOR
2.00
0 0 0
19501 BISCAYNE BLVD 400
AVENTURA,FL33180
IZAK RAPPAPORT DIRECTOR
2.00
0 0 0
19501 BISCAYNE BLVD 400
AVENTURA,FL33180
LAUREN RAPPAPORT DIRECTOR
1.00
0 0 0
19501 BISCAYNE BLVD 400
AVENTURA,FL33180
SLATER FERGUSON DIRECTOR
2.00
0 0 0
19501 BISCAYNE BLVD 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...................right arrow  
Form 990-PF (2023)
Form 990-PF (2023)
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.............right arrow  
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 N/A  
2  
All other program-related investments. See instructions.
3  
Total. Add lines 1 through 3.........................right arrow  
Form 990-PF (2023)
Form 990-PF (2023)
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
58,561,165
b
Average of monthly cash balances.......................
1b
8,003,355
c
Fair market value of all other assets (see instructions)................
1c
20,869,275
d
Total (add lines 1a, b, and c).........................
1d
87,433,795
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
87,433,795
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
1,311,507
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
86,122,288
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
4,306,114
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
4,306,114
2a
Tax on investment income for 2022 from Part V, line 5.......
2a
3,816
b
Income tax for 2022. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
3,816
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
4,302,298
4
Recoveries of amounts treated as qualifying distributions................
4
 
5
Add lines 3 and 4............................
5
4,302,298
6
Deduction from distributable amount (see instructions).................
6
 
7
Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
7
4,302,298
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
4,205,816
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
4,205,816
Form 990-PF (2023)
Form 990-PF (2023)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus
(b)
Years prior to 2022
(c)
2022
(d)
2023
1 Distributable amount for 2023 from Part X, line 7 4,302,298
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2022 only.......  
b Total for prior years:20 , 20, 20  
3 Excess distributions carryover, if any, to 2022:
a From 2018......  
b From 2019......  
c From 2020...... 97,971
d From 2021......  
e From 2022...... 184,960
f Total of lines 3a through e ........ 282,931
4Qualifying distributions for 2023 from Part
XI, line 4: right arrow$ 4,205,816
a Applied to 2022, but not more than line 2a  
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 2023 distributable amount..... 4,205,816
e Remaining amount distributed out of corpus  
5 Excess distributions carryover applied to 2023. 96,482 96,482
(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 5 186,449
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 2022. Subtract line
4a from line 2a. Taxable amount—see
instructions .............
 
f Undistributed income for 2023. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2024 ..........
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 2018 not
applied on line 5 or line 7 (see instructions) ...
 
9 Excess distributions carryover to 2024.
Subtract lines 7 and 8 from line 6a ......
186,449
10 Analysis of line 9:
a Excess from 2019....  
b Excess from 2020.... 1,489
c Excess from 2021....  
d Excess from 2022.... 184,960
e Excess from 2023....  
Form 990-PF (2023)
Form 990-PF (2023)
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 2023, enter the date of the ruling ...... right arrow
 
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 IX for each
year listed ..........
Tax year Prior 3 years (e) Total
(a) 2023 (b) 2022 (c) 2021 (d) 2020
         
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).)
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 right arrow
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 (2023)
Form 990-PF (2023)
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

350ORG

20 JAY STREET
STE 732
BROOKLYN,NY11201
NONE PC ENVIRONMENTAL 50,000

7TH GENERATION FUND FOR INDIGENOUS
PEOPLE
PO BOX 4569
ARCATA,CA95518
NONE PC INDIGENOUS PEOPLES 25,000

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 SOCIAL JUSTICE 50,000

ALVIN AILEY DANCE FOUNDATION INC

405 WEST 55TH ST
4TH FL
NEW YORK,NY10019
NONE PC ARTS & CULTURE 10,000

AMERICAN FRIENDS OF LEKET ISRAEL

PO BOX 2090
TEANECK,NJ07666
NONE PC FOOD INSECURITY 30,000

AMERICAN FRIENDS OF MAGEN DAVID
ADOM
20 W 36TH STREET
STE 1100
NEW YORK,NY10018
NONE PC HEALTH & MEDICAL 20,000

AMERICAN INDIAN COLLEGE FUND

8333 GREENWOOD BLVD
DENVER,CO80221
NONE PC INDIGENOUS PEOPLES 50,000

AMERICAN JEWISH WORLD SERVICE

45 WEST 36TH STREET
NEW YORK,NY10018
NONE PC INTERNATIONAL DEVELOPMENT 25,000

AMIKIDS MIAMI DADE

5915 BENJAMIN CENTER DR
TAMPA,FL33634
NONE PC CHILDREN & EDUCATION 5,000

ART 21

231 WEST 29 STREET
STE 706
NEW YORK,NY10001
NONE PC ART & CULTURE 2,500

ARTISTS SPACE

80 WHITE STREET
NEW YORK,NY10013
NONE PC ART & CULTURE 5,000

ARTS CENTER AT DUCK CREEK INC

366 THREE MILE HARBOR RD
EAST HAMPTON,NY11937
NONE PC ART & CULTURE 2,500

AVODAH THE JEWISH SERVICE CORP

125 MAIDEN LN
STE 8B
NEW YORK,NY10038
NONE PC PHILANTHROPY 10,000

BALLOTPEDIA

8383 GREENWAY BLVD
STE 600
MIDDLETON,WI53562
NONE PC MEDIA 10,000

BARACK OBAMA FOUNDATION

PO BOX 15400
CHICAGO,IL60615
NONE PC PHILANTHROPY 10,000

BAY STREET THEATER

PO BOX 810
SAG HARBOR,NY11963
NONE PC ART & CULTURE 2,500

BEND THE ARC

330 SEVENTH AVENUE
STE 1900
NEW YORK,NY10001
NONE PC SOCIAL JUSTICE 25,000

BIG BROTHERS BIG SISTERS

550 NW 42ND AVE
MIAMI,FL33126
NONE PC CHILDREN & EDUCATION 20,000

BIG SUNDAY

6111 MELROSE AVE
LOS ANGELES,CA90038
NONE PC PHILANTHROPY 15,000

BLACK GIRLS CODE

PO BOX 845949
LOS ANGELES,CA90084
NONE PC BLM 20,000

BLINK NOW

PO BOX 453
MENDHAM,NJ07945
NONE PC CHILDREN & EDUCATION 25,000

BRANDEIS UNIVERSITY

415 SOUTH STREET
WALTHAM,MA02454
NONE PC EDUCATION 36,000

BREAKTHROUGH MIAMI

3575 MAIN HWY
MIAMI,FL33133
NONE PC CHILDREN & EDUCATION 25,000

BRENNAN CENTER FOR JUSTICE

120 BROADWAY
STE 1750
NEW YORK,NY10271
NONE PC SOCIAL JUSTICE 10,000

CARE ELEMENTARY SCHOOL

2025 NW 1ST AVE
MIAMI,FL33127
NONE PC CHILDREN & EDUCATION 30,000

CASA VALENTINA INC

2990 SW 35 AVE
MIAMI,FL33133
NONE PC CHILDREN & EDUCATION 10,000

CENTER FOR INVESTIGATIVE REPORTING

PO BOX 8307
EMERYVILLE,CA94662
NONE PC MEDIA 10,000

CENTRO CAMPESINO

35801 SW 186 AVE
FLORIDA CITY,FL33034
NONE PC FOOD SUSTAINABILITY 10,000

CHARITY NAVIGATOR

139 HARRISTOWN ROAD
STE 101
GLEN ROCK,NJ07452
NONE PC PHILANTHROPY 10,000

CIEL

1101 15TH ST NW
STE 1100
WASHINGTON,DC20005
NONE PC ENVIRONMENTAL 20,000

CITY HARVEST

6 EAST 32ND STREET 5TH FL
NEW YORK,NY10016
NONE PC FOOD INSECURITY 25,000

CITY YEAR MIAMI

44 W FLAGLER STREET
MIAMI,FL33130
NONE PC PHILANTHROPY 10,000

CITYMEALS ON WHEELS

355 LEXINGTON AVENUE
NEW YORK,NY10017
NONE PC FOOD INSECURITY 15,000

CLEAN AIR TASK FORCE

114 STATE STREET
6TH FL
BOSTON,MA021092421
NONE PC ENVIRONMENTAL 20,000

CLINTON FOUNDATION

1271 AVENUE OF THE AMERIC
NEW YORK,NY10020
NONE PC HEALTH & MEDICAL 10,000

CODEART

1951 NW 7TH AVE
STE 600
MIAMI,FL33136
NONE PC CHILDREN & EDUCATION 5,000

COLLECTIVE POWER

893 WEST STREET
AMHERST,MA01002
NONE PC SOCIAL JUSTICE 25,000

COMMON CAUSE EDUCATION FUND

805 15TH ST NW
STE 800
WASHINGTON,DC20005
NONE PC EDUCATION 10,000

COMMON THREADS

3811 BEE CAVES ROAD
STE 108
AUSTIN,TX78746
NONE PC CHILDREN & EDUCATION 5,000

COMMUNITIES FOUNDATION OF TEXAS

5500 CARUTH HAVEN LN
DALLAS,TX75225
NONE PC FOOD SUSTAINABILITY 10,000

CONSERVANCY OF SOUTHWEST FLORIDA

1495 SMITH PRESERVE WAY
NAPLES,FL34102
NONE PC ENVIRONMENTAL 10,000

CONSUMER REPORTS

PO BOX 96552
WASHINGTON,DC20090
NONE PC MEDIA 10,000

DAMON RUNYON CANCER

55 BROADWAY SUITE 302
NEW YORK,NY10006
NONE PC HEALTH & MEDICAL 10,000

DARTMOUTH COLLEGE

6066 DEVELOPMENT OFFICE
HANOVER,NH03755
NONE PC HEALTH & MEDICAL 8,018

DEFEND H2O

PO BOX 2557
SAG HARBOR,NY11963
NONE PC ENVIRONMENTAL 3,000

DISABILITY OPPORTUNITY FUND INC

265 SUNRISE HIGHWAY
STE 45
ROCKVILLE CENTRE,NY11570
NONE PC AFFORDABLE HOUSING 25,000

DOCTORS WITHOUT BORDERS

PO BOX 5023
EAST HAMPTON,NY11937
NONE PC HEALTH & MEDICAL 30,000

EARTHWORKS

1612 K ST NW
SUITE 904
WASHINGTON,DC20006
NONE PC ENVIRONMENTAL 20,000

EAST END FOOD INSTITUTE

PO BOX 356
SOUTHAMPTON,NY11969
NONE PC FOOD SUSTAINABILITY 10,000

EAST HAMPTON HISTORICAL SOCIETY

101 MAIN STREET
EAST HAMPTON,NY11937
NONE PC HISTORICAL PRESERVATION 5,000

EAST HAMPTON MEALS ON WHEELS

37 NEWTOWN LANE
EAST HAMPTON,NY11937
NONE PC ELDERCARE 5,000

EKO FKA SUMOFUS

2443 FILLMORE ST
380-1279
SAN FRANCISCO,CA94115
NONE PC INTERNATIONAL DEVELOPMENT 600

ELEVATED ACCESS

PO BOX 6806
CHAMPAIGN,IL61826
NONE PC HEALTH & MEDICAL 5,000

ENVIRONMENTAL DEFENSE FUND
INCORPORATED
257 PARK AVENUE SOUTH
17TH FL
NEW YORK,NY10010
NONE PC ENVIRONMENTAL 100,000

ENVIRONMENTAL WORKING GROUP

1436 U ST NW STE 100
WASHINGTON,DC20009
NONE PC ENVIRONMENTAL 25,000

EQUAL JUSTICE INITIATIVE

122 COMMERCE STREET
MONTGOMERY,AL36104
NONE PC SOCIAL JUSTICE 10,000

EQUAL RIGHTS ADVOCATES

1170 MARKET STREET
STE 700
SAN FRANCISCO,CA94102
NONE PC SOCIAL JUSTICE 25,000

EVERGLADES LAW CENTER

378 NORTHLAKE BLVD
105
NORTH PALM BEACH,FL33408
NONE PC ENVIRONMENTAL 20,000

EVERGREEN COLLABORATIVE

PO BOX 21961
SEATTLE,WA98111
NONE PC ENVIRONMENTAL 20,000

FARM AID INC

501 CAMBRIDGE STREET
3RD FLOOR
CAMBRIDGE,MA02141
NONE PC FOOD SUSTAINABILITY 20,000

FARMSHARE

14125 SW 320TH STREET
HOMESTEAD,FL33033
NONE PC FOOD SUSTAINABILITY 10,000

FARMWORKER ASSOCIATION OF FL

1264 APOPKA BLVD
APOPKA,FL32703
NONE PC FOOD SUSTAINABILITY 10,000

FEEDING SOUTH FLORIDA

2501 SW 32 TERRACE
PEMBROKE PARK,FL33023
NONE PC FOOD INSECURITY 20,000

FIRST NATIONS DEVELOPMENT INSTITUTE

2432 MAIN STREET
2ND FLOOR
LONGMONT,CO80501
NONE PC INDIGENOUS PEOPLES 50,000

FISTULA FOUNDATION

1900 THE ALAMEDA STE 500
SAN JOSE,CA95126
NONE PC HEALTH & MEDICAL 5,000

FLORIDA IMMIGRANT COALITION

2800 BISCAYNE BLVD
STE 200
MIAMI,FL33137
NONE PC REFUGEE 15,000

FOOD AND WATER WATCH

1616 P STREET NW
WASHINGTON,DC20036
NONE PC ENVIRONMENTAL 25,000

FOUNDATION FOR NATIONAL PROGRESS

140 S DEARBORN STREET
CHICAGO,IL60603
NONE PC MEDIA 20,000

FRIENDS OF THE EARTH

1101 15TH STREET NW
11TH FL
WASHINGTON,DC20005
NONE PC ENVIRONMENTAL 10,000

FRIENDS OF THE EVERGLADES

3727 SE OCEAN BLVD
STE 200
STUART,FL34996
NONE PC ENVIRONMENTAL 10,000

FRIENDS OF THE HIGHLINE

820 WASHINGTON STREET
NEW YORK,NY10014
NONE PC ENVIRONMENTAL 5,000

FRIENDS OF THE SMITHSONIAN

1901 FORT PLACE SE MRC777
WASHINGTON,DC20013
NONE PC ART & CULTURE 5,000

FRIENDS OF WLRN

PO BOX 19731
MIAMI,FL33101
NONE PC MEDIA 20,000

FRIENDS OF YAD LAKASHISHLI

PO BOX 494
ENGLEWOOD,NJ07631
NONE PC ELDERCARE 10,000

FUND FOR INVESTIGATIVE JOURNALISM

OLD CHELSEA STATION
PO BOX 1205
NEW YORK,NY10113
NONE PC MEDIA 20,000

FUNDING ARTS NETWORK

PO BOX 331864
MIAMI,FL33233
NONE PC ART & CULTURE 5,000

GIRLS WHO CODE INC

28 W 23RD STREET
4TH FLOOR
NEW YORK,NY10010
NONE PC EDUCATION 10,000

GLOBAL CITIZEN YEAR

1625 CLAY ST
STE 400
OAKLAND,CA94612
NONE PC SOCIAL JUSTICE 15,000

GOOD FOOD INSTITUTE

PO BOX 96503 PMB 42019
WASHINGTON,DC200906503
NONE PC FOOD SUSTAINABILITY 20,000

GOODWILL INDUSTRIES OF SOUTH FL

2121 NW 21 ST
MIAMI,FL33142
NONE PC OTHER 20,000

GREATER MIAMI JEWISH FEDERATION

4200 BISCAYNE BLVD
MIAMI,FL33137
NONE PC JEWISH 25,000

GREEN AMERICA

1612 K ST NW
STE 600
WASHINGTON,DC20006
NONE PC ENVIRONMENTAL 20,000

GREENPEACE

702 H STREET NW
STE 300
WASHINGTON,DC20001
NONE PC ENVIRONMENTAL 20,000

GUILD HALL

158 MAIN STREET
EAST HAMPTON,NY11937
NONE PC ART & CULTURE 5,000

HARLEM CHILDRENS ZONE

35 EAST 125TH STREET
NEW YORK,NY10035
NONE PC CHILDREN & EDUCATION 20,000

HIAS

1300 SPRING STREET
STE 500
SILVER SPRING,MD20910
NONE PC REFUGEE 50,000

HONEY SHINE INC

100 S BISCAYNE BLVD FL 3
MIAMI,FL33131
NONE PC CHILDREN & EDUCATION 10,000

HONOR THE EARTH

1430 HAINES AVE
STE 108 225
RAPID CITY,SD57701
NONE PC INDIGENOUS PEOPLES 10,000

HUMAN RIGHTS WATCH

350 FIFTH AVE
34TH FL
NEW YORK,NY10118
NONE PC SOCIAL JUSTICE 20,000

IDF (FRIENDS OF THE)

PO BOX 4224
NEW YORK,NY10163
NONE PC JEWISH 10,000

INNOCENCE PROJECT

40 WORTH ST
STE 701
NEW YORK,NY10013
NONE PC SOCIAL JUSTICE 500

INNOVATION AFRICA

PO BOX 412833
BOSTON,MA022412833
NONE PC OTHER 20,000

INTERNATIONAL COMMUNITY FOUNDATION

2505 N AVENUE
NATIONAL CITY,CA91950
NONE PC HEALTH & MEDICAL 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 40,000

JACK MARTIN FUND INC

PO BOX 4952
NEW YORK,NY10185
NONE PC HEALTH & MEDICAL 35,000

JEWISH CENTER OF THE HAMPTONS

44 WOODS LN
EAST HAMPTON,NY11937
NONE PC JEWISH 2,500

JEWISH COMMUNITY SERVICES

735 NE 125 STREET
N MIAMI,FL33161
NONE PC ELDERCARE 25,000

JEWISH MUSEUM

1109 5TH AVENUE
NEW YORK,NY10128
NONE PC ART & CULTURE 5,000

LADIES VILLAGE IMPROVEMENT SOCIETY

95 MAIN STREET
EAST HAMPTON,NY11937
NONE PC EDUCATION 2,000

LAMDA LEGAL

120 WALL STREET
19TH FL
NEW YORK,NY10005
NONE PC LGBTQ+ 20,000

LEGAL SERVICES OF GREATER MIAMI

4343 WEST FLAGLER STREET
STE 100
MIAMI,FL33134
NONE PC SOCIAL JUSTICE 20,000

LONGHOUSE RESERVE

133 HANDS CREEK ROAD
EAST HAMPTON,NY11937
NONE PC ART & CULTURE 5,000

LOS ANGELES CLEANTECH INCUBATOR

525 S HEWITT ST
LOS ANGELES,CA90013
NONE PC ENVIRONMENTAL 10,000

MADOO CONSERVANCY INC

PO BOX 362
SAGAPONACK,NY11962
NONE PC ENVIRONMENTAL 4,000

MAZON INC

10850 WILSHIRE BLVD
STE 400
LOS ANGELES,CA90024
NONE PC FOOD INSECURITY 15,000

MEDIA MATTERS FOR AMERICA

PO BOX 44811
WASHINGTON,DC20026
NONE PC MEDIA 50,000

METRO COUNCIL ON JEWISH POVERTY

120 BROADWAY 7TH FL
NEW YORK,NY10271
NONE PC ELDERCARE 10,000

MIAMI CHILDRENS INITIATIVE

2525 NW 62 STREET
4TH FL
MIAMI,FL33147
NONE PC CHILDREN & EDUCATION 10,000

MIAMI DESIGN PRESERVATION LEAGUE

PO BOX 190180
MIAMI BEACH,FL33119
NONE PC HISTORICAL PRESERVATION 5,000

MIAMI WATERKEEPER

12568 N KENDALL DR
MIAMI,FL33186
NONE PC ENVIRONMENTAL 100,000

MS FOUNDATION FOR WOMEN

12 METROTECH CENTER
26TH FL
BROOKLYN,NY11201
NONE PC MINORITY RIGHTS 50,000

MUSEUM OF ARTS AND DESIGN

2 COLUMBUS CIR
NEW YORK,NY10019
NONE PC ART & CULTURE 5,000

MUSEUM OF CONTEMPORARY ART

250 SOUTH GRAND AVE
LOS ANGELES,CA90012
NONE PC ART & CULTURE 15,000

NAACP EMPOWERMENT PROGRAMS INC

4805 MOUNT HOPE DR
BALTIMORE,MD21215
NONE PC BLM 25,000

NAACP LEGAL DEFENSE & EDUC FUND INC

40 RECTOR STREET
5TH FLOOR
NEW YORK,NY10006
NONE PC BLM 30,000

NATIONAL AUDUBON SOCIETY

225 VARICK STREET
NEW YORK,NY10014
NONE PC ENVIRONMENTAL 5,000

NATIONAL CONGRESS OF
AMERICAN INDIANS
EMBASSY OF TRIBAL NATIONS
1516 P STREET NW
WASHINGTON,DC20005
NONE PC INDIGENOUS PEOPLES 20,000

NATIONAL DOMESTIC WORKERS ALLIANCE

45 BROADWAY
STE 320
NEW YORK,NY10006
NONE PC REFUGEE 10,000

NATIONAL IMMIGRATION LAW CENTER

3435 WILSHIRE BLVD
LOS ANGELES,CA90010
NONE PC REFUGEE 25,000

NATIONAL MUSEUM WOMEN IN THE ARTS

PO BOX 120
MERRIFIELD,VA221169640
NONE PC ART & CULTURE 5,000

NATIONAL PHILANTHROPIC TRUST

165 TOWNSHIP LINE RD
STE 1200
JENKINTOWN,PA19046
NONE PC CHILDREN & EDUCATION 200,000

NATIONAL TRUST FOR HISTORIC PRESERV

2600 VIRGINIA AVE NW
STE 1100
WASHINGTON,DC20037
NONE PC HISTORICAL PRESERVATION 10,000

NATIONAL WILDLIFE FEDERATION

PO BOX 1583
MERRIFIELD,VA22116
NONE PC ENVIRONMENTAL 10,000

NATIONAL YOUNGARTS FOUNDATION

2100 BISCAYNE BLVD
MIAMI,FL33131
NONE PC ART & CULTURE 20,000

NATIVE AMERICAN LAND CONSERVANCY

300 S HIGHLAND SPRINGS AV
STE 6C
BANNING,CA92220
NONE PC INDIGENOUS PEOPLES 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 JEWISH 300,000

NEW YORK BOTANICAL GARDEN

2900 SOUTHERN BLVD
BRONX,NY10458
NONE PC CHILDREN & EDUCATION 5,000

NEW YORK ORGAN DONOR NETWORK

460 W 34 STREET15TH FL
NEW YORK,NY10001
NONE PC HEALTH & MEDICAL 10,000

NMAI

1 BOWLING GREEN
NEW YORK,NY10004
NONE PC INDIGENOUS PEOPLES 15,000

NRDC

40 WEST 20TH STREET
NEW YORK,NY10011
NONE PC ENVIRONMENTAL 50,000

OCEANA INC

1025 CONNECTICUT AVE NW
STE 200
WASHINGTON,DC20036
NONE PC ENVIRONMENTAL 50,000

ONE TREE PLANTED INC

145 PINE HAVEN SHORES RD
1000D
SHELBURNE,VT05482
NONE PC ENVIRONMENTAL 10,000

OVERTOWN YOUTH CENTER

450 NW 14 STREET
MIAMI,FL33136
NONE PC CHILDREN & EDUCATION 275,000

PARISH ART MUSEUM

279 MONTAUK HWY
WATERMILL,NY11976
NONE PC ART & CULTURE 5,000

PECONIC BAYKEEPER

PO BOX 893
QUOGUE,NY11959
NONE PC ENVIRONMENTAL 10,000

PECONIC LAND TRUST

296 HAMPTON ROAD
SOUTHAMPTON,NY11969
NONE PC ENVIRONMENTAL 10,000

PERFECT EARTH PROJECT

962 SPRINGS FIREPLACE RD
EAST HAMPTON,NY11937
NONE PC ENVIRONMENTAL 10,000

PLAN A HEALTH

1454 MAIN STREET
LOUISE,MS39097
NONE PC HEALTH & MEDICAL 5,206

PLANET WATER FOUNDATION

PO BOX 71298
PHOENIX,AZ85050
NONE PC ENVIRONMENTAL 10,000

PLANNED PARENTHOOD

3119A CORAL WAY
MIAMI,FL33145
NONE PC HEALTH & MEDICAL 150,000

PLANNED PARENTHOOD OF SOUTH EAST
AND NORTH FLORIDA
2300 N FLORIDA MANGO ROAD
WEST PALM BEACH,FL33409
NONE PC HEALTH & MEDICAL 75,000

PROJECT MOST

811 SPRINGS FIREPLACE RD
EAST HAMPTON,NY11937
NONE PC CHILDREN & EDUCATION 10,000

PUBLIC CITIZEN

1600 20TH STREET NW
WASHINGTON,DC20009
NONE PC SOCIAL JUSTICE 30,000

REAL ORGANIC PROJECT

82 WILSON RD
EAST THETFORD,VT05043
NONE PC FOOD SUSTAINABILITY 5,000

REFUGEE & IMMIGRANT CENTER FOR
EDUCATION & LEGAL SERVICES
1305 N FLORES STREET
SAN ANTONIO,TX78212
NONE PC REFUGEE 25,000

REFUGEE ASSISTANCE ALLIANCE

1825 PONCE DE LEON BLVD
CORAL GABLES,FL33134
NONE PC REFUGEE 5,000

RETHINK FOOD NYC INC

75 BROAD STREET 7TH FL
STE 707
NEW YORK,NY10004
NONE PC FOOD INSECURITY 5,000

SEED SCHOOL OF MIAMI

1901 NW 127 STREET
MIAMI,FL33167
NONE PC CHILDREN & EDUCATION 10,000

SHARE THE HARVEST FARM INC

PO BOX 181
EAST HAMPTON,NY11937
NONE PC FOOD INSECURITY 5,000

SIERRA CLUB

2101 WEBSTER STREET
STE 1300
OAKLAND,CA94612
NONE PC ENVIRONMENTAL 50,000

SMITHSONIAN NMAAHC

1400 CONSTITUTION AVE NW
WASHINGTON,DC20560
NONE PC BLM 10,000

SOUTH FLORIDA PBS

PO BOX 610002
MIAMI,FL33181
NONE PC MEDIA 10,000

SOUTHERN POVERTY LAW CENTER

400 WASHINGTON AVE
MONTGOMERY,AL36104
NONE PC SOCIAL JUSTICE 20,000

STONE BARNS CENTER FOR FOOD
& AGRICULTURE
630 BEDFORD ROAD
POCANTICO HILLS,NY10591
NONE PC FOOD SUSTAINABILITY 25,000

SURFRIDER FOUNDATION

942 CALLE NEGOCIO 350
SAN CLEMENTE,CA92673
NONE PC ENVIRONMENTAL 20,000

TEMPLE ADAS ISRAEL

30 ATLANTIC AVENUE
SAG HARBOR,NY11963
NONE PC JEWISH 2,000

THE AMERICAN INDEPENDENT FOUNDATION

800 MAINE AVE
STE 400
WASHINGTON,DC20024
NONE PC MEDIA 100,000

THE FORWARD

125 MAIDEN LN 8TH FL
NEW YORK,NY10038
NONE PC MEDIA 2,000

THE GREENLINING INSTITUTE
DEVELOPMENT TEAM
360 14TH ST 2ND FL
OAKLAND,CA94612
NONE PC ENVIRONMENTAL 10,000

THE GUARDIAN FOUNDATION

61 BROADWAY
NEW YORK,NY10006
NONE PC MEDIA 2,492

THE MDC FOUNDATION

230 COURT SQUARE
CHARLOTTESVILLE,VA22902
NONE PC CHILDREN & EDUCATION 10,000

THE STUDIO MUSEUM IN HARLEM

310 LENOX AVENUE
NEW YORK,NY10027
NONE PC ART & CULTURE 20,000

THE TREVOR PROJECT

PO BOX 69232
WEST HOLLYWOOD,CA90069
NONE PC LGBTQ+ 20,000

THIS IS ABOUT HUMANITY

2505 N AVENUE
NATIONAL CITY,CA91950
NONE PC REFUGEE 10,000

TRANSGENDER LAW CENTER

PO BOX 70976
OAKLAND,CA946120976
NONE PC LGBTQ+ 5,000

TRANSLATIN COALITION

3055 WILSHIRE BLVD
STE 350
LOS ANGELES,CA90010
NONE PC LGBTQ+ 500

TROPICAL AUDUBON SOCIETY

5530 SUNSET DRIVE
MIAMI,FL33143
NONE PC ENVIRONMENTAL 3,000

UJA FEDERATION OF NY

130 E 59 STREET
NEW YORK,NY10022
NONE PC JEWISH 20,000

UNDERLINE

1172 SOUTH DIXIE HIGHWAY
STE 559
CORAL GABLES,FL33146
NONE PC ENVIRONMENTAL 10,000

UNION OF CONCERNED SCIENTISTS

2 BRATTLE SQUARE
STE 6
CAMBRIDGE,MA02138
NONE PC ENVIRONMENTAL 50,000

UNITED NEGRO COLLEGE FUND

1805 7TH STREET NW
WASHINGTON,DC20001
NONE PC BLM 50,000

URJ RELIGIOUS ACTION CENTER

2027 MASSACHUSETTS AVE NW
WASHINGTON,DC20036
NONE PC JEWISH 10,000

VILLAGE PRESERVATION SOCIETY

PO BOX 2015
EAST HAMPTON,NY11937
NONE PC HISTORICAL PRESERVATION 1,000

WATERORG

117 W 2TH STREET
STE 203
KANSAS CITY,MO64108
NONE PC ENVIRONMENTAL 30,000

WATERKEEPER ALLIANCE

180 MAIDEN LANE
STE 603
NEW YORK,NY10038
NONE PC ENVIRONMENTAL 20,000

WIKIMEDIA FOUNDATION

149 NEW MONTGOMERY ST
FLOOR 6
SAN FRANCISCO,CA94105
NONE PC MEDIA 3,000

WOMANS BREAST HEALTH INITIATIVE

6447 MIAMI LAKES DR EAST
STE 222E
MIAMI LAKES,FL33014
NONE PC HEALTH & MEDICAL 20,000

WOMENS ART CENTER OF THE HAMPTONS

2418 MAIN STREET
BRIDGEHAMPTON,NY11932
NONE PC ART & CULTURE 2,500

WORLD CENTRAL KITCHEN

200 MASSACHUSSETTS AVE NW
7TH FL
WASHINGTON,DC20001
NONE PC REFUGEE 35,000
Total .................................right arrow 3a 4,205,816
bApproved for future payment
Total ................................. right arrow 3b  
Form 990-PF (2023)
Form 990-PF (2023)
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 ...........
    14 334,843 56
4 Dividends and interest from securities ....     14 688,913  
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 ............
        4,416,127
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue:
aOTHER INCOME
        33,621
bOTHER PORTFOLIO INCOME         -365
cORDINARY INCOME         6,837
dNET RENTAL INCOME/(LOSS)         -50,297
e
12 Subtotal. Add columns (b), (d), and (e) ..   1,023,756 4,405,979
13Total. Add line 12, columns (b), (d), and (e)..................
13
5,429,735
(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 (2023)
Form 990-PF (2023)
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.
right arrow right arrow
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 Check if self-
employed right arrow
PTIN
Firm's name SmallBullet
Firm's EIN SmallBullet
Firm's address SmallBullet


Phone no.
Form 990-PF (2023)
Additional Data


Software ID:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description

TY 2023 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 21,200 21,200 21,200  

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

TY 2023 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
ESTATE OF MARTIN FINE   PURCHASE     106,976       106,976  
ESTATE OF MARTIN FINE   PURCHASE     4,592,554       4,592,554  

TY 2023 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 13,320,348 37,081,987

TY 2023 InvestmentsGovtObligationsSch
Name:
THE FINE AND GREENWALD FOUNDATION
 
C/O MARSHA SOFFER
EIN:
24-1697726
US Government Securities - End of Year Book Value:

19,463,494
US Government Securities - End of Year Fair Market Value:

19,807,100
State & Local Government Securities - End of Year Book Value:


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


 


TY 2023 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
VENTURE FUNDS FMV 20,567,245 21,566,477
PRIVATE EQUITY AT COST 8,105,092 12,447,755
HEDGE FUNDS AT COST 935,079 1,606,633
OTHER INVESTMENTS AT COST 60,993 120,820
INTEREST RECEIVABLE FMV    

TY 2023 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 8 8 8  


TY 2023 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 762,910    


TY 2023 OtherDecreasesSchedule
Name:
THE FINE AND GREENWALD FOUNDATION
 
C/O MARSHA SOFFER
EIN:
24-1697726
Description Amount
IRS TAX PAYMENTS 17,578
GAAP BASIS ADJ - K1 PASSTHROUGH 804


TY 2023 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 DEDUCTIONS 591,449 591,449 591,449  
BROKERAGE ANNUAL FEE 67,134 67,134 67,134  
CHARITABLE DEDUCTION PASSTHRO 1,326 1,326 1,326  
OFFICE SUPPLIES 457 457 457  


TY 2023 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 INCOME 33,621 33,621 33,621
OTHER PORTFOLIO INCOME -365 -365 -365
ORDINARY INCOME 6,837 6,837 6,837
NET RENTAL INCOME/(LOSS) -50,297 -50,297 -50,297


TY 2023 OtherIncreasesSchedule
Name:
THE FINE AND GREENWALD FOUNDATION
 
C/O MARSHA SOFFER
EIN:
24-1697726
Description Amount
DISTRIBUTION OF FINAL ESTATE ASSETS 11,694,561
GAAP BASIS ADJ - SECURITIES 1,196,550


TY 2023 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
UBS VISA CREDIT CARD BALANCE 50 209


TY 2023 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 3,813 3,813 3,813  
TAXES 1,500 1,500 1,500