990-PF and Its Instructions Is At
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l efile GRAPHIC p rint - DO NOT PROCESS As Filed Data - DLN: 93491318015304 Return of Private Foundation OMB No 1545-0052 Form 990 -PF or Section 4947(a)(1) Trust Treated as Private Foundation 0- Do not enter Social Security numbers on this form as it may be made public . By law, the 2013 IRS cannot redact the information on the form. Department of the Treasury 0- Information about Form 990-PF and its instructions is at www.irs.gov/form990pf . Internal Revenue Service For calendar year 2013 , or tax year beginning 04-01-2013 , and ending 03-31-2014 Name of foundation A Employer identification number BARNET SEGAL CHARITABLE TRUST 77-6024786 Number and street (or P 0 box number if mail is not delivered to street address) Room/suite U 1eiepnone number (see instructions) PO BOX S-1 (831) 625-1118 City or town, state or province, country, and ZIP or foreign postal code C If exemption application is pending, check here F CARMEL, CA 93921 G Check all that apply r'Initial return r'Initial return of a former public charity D 1. Foreign organizations, check here F r-Final return r'Amended return 2. Foreign organizations meeting the 85% test, r Address change r'Name change check here and attach computation E If private foundation status was terminated H Check type of organization Section 501(c)(3) exempt private foundation und er section 507 ( b )( 1 )( A ), c hec k here F_ Section 4947(a)(1) nonexempt charitable trust r'Other taxable private foundation I Fair market value of all assets at end J Accounting method F Cash F Accrual F If the foundation is in a 60-month termination of year (from Part II, col. (c), r Other (specify) under section 507(b)(1)(B), check here 0- F line 14,060,926 (Part I, column (d) must be on cash basis.) (d) Disbursements Analysis of Revenue and Expenses (The (a) Revenue and (b) Net investment (c) Adjusted net for charitable total of amounts in columns (b), (c), and (d) may not expenses per income income purposes necessanly equal the amounts in column (a) (see books instructions) ) (cash basis only) 1 Contributions, gifts, grants, etc , received (attach schedule) 2 7 if the foundation is not required to attach Sch B 3 Interest on savings and temporary cash investments 131 131 4 Dividends and interest from securities. 221,202 221,202 5a Gross rents . 119,404 119,404 b Net rental income or (loss) 96,318 q} 6a Net gain or (loss) from sale of assets not on line 10 417,604 b Gross sales price for all assets on line 6a } 2,979,956 7 Capital gain net income (from Part IV, line 2) 417,604 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) . 205 205 12 Total. Add lines 1 through 11 . 758,546 758,546 13 Compensation of officers, directors, trustees, etc 156,000 31,200 124,800 14 Other employee salaries and wages . 15 Pension plans, employee benefits r_ 16a Legal fees (attach schedule) . 39,358 39,358 b Accounting fees (attach schedule) . 18,485 18,485 W c Other professional fees (attach schedule) . 19 108,260 108,260 17 Interest 4Z 18 Taxes (attach schedule) (see instructions) 23,119 2,881 19 Depreciation (attach schedule) and depletion . 7,963 7,963 20 Occupancy . 11,344 11,344 21 Travel, conferences, and meetings . r_ 22 Printing and publications . 23 Other expenses (attach schedule) . 95 64,110 55,851 8,259 ^ 24 Total operating and administrative expenses. Add lines 13 through 23 . 428,639 245,513 162,888 25 Contributions, gifts, grants paid . 515,000 515,000 26 Total expenses and disbursements. Add lines 24 and 943,639 245,513 677,888 25 27 Subtract line 26 from line 12 a Excess of revenue over expenses and disbursements -185,093 b Net investment income (if negative, enter -0-) 513,033 c Adjusted net income (if negative, enter -0-) . For Paperwork Reduction Act Notice, see instructions . Cat No 11289X Form 990-PF (2013) Form 990-PF (2013) Panes 2 Attached schedules and amounts in the description column Beginning of year End of year Balance Sheets should be for end-of- y ear amounts onl y (See instructions ( a) Boo k Va l ue ( b ) Boo k Va l ue (c) F air M arket Va l ue 1 Cash-non - interest-bearing . 26,233 120,963 120,963 2 Savings and temporary cash investments . 1,347,227 1,347,227 3 Accounts receivable ► Less allowance for doubtful accounts Oil 4 Pledges receivable ► Less allowance for doubtful accounts Oil 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) Less allowance for doubtful accounts ► 8 Inventories for sale or use . 9 Prepaid expenses and deferred charges . uti 4 10a Investments-U S and state government obligations ( attach schedule) b Investments - corporate stock ( attach schedule ) . 7,705,38 9 6,108,314 7, 861,190 c Investments - corporate bonds ( attach schedule ). 1,208,10 2 1,189,127 1,184,047 1,053,481 11 Investments - land, buildings , and equipment basis ► Less accumulated depreciation (attach schedule ) 110,840 937,463 942,641 3,365,000 12 Investments - mortgage loans . 13 Investments - other ( attach schedule ) . 270,626 265,078 182,499 5,115 14 Land, buildings , and equipment basis ► Less accumulated depreciation ( attach schedule ) 5,115 15 Other assets ( describe 16 Total assets ( to be completed by all filers-see the instructions Also, see page 1, item I ) 10,147,813 9,973,350 14 ,060,926 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) J 22 Other liabilities ( describe O ) 11,600 22,230 23 Total liabilities (add lines 17 through 22 ) . 11,600 22,230 Foundations that follow SFAS 117, check here and complete lines 24 through 26 and lines 30 and 31. Q} 24 Unrestricted . c3 25 Temporarily restricted 0 26 Permanently restricted Foundations that do not follow SFAS 117, check here ► F and complete lines 27 through 31. LL. 27 Capital stock, trust principal, or current funds . 10,136,213 9,951,120 28 Paid-in or capital surplus , or land, bldg , and equipment fund 29 Retained earnings , accumulated income, endowment, or other funds w1 30 Total net assets or fund balances ( see page 17 of the instructions ) . 10,136,213 9,951,120 31 Total liabilities and net assets/ fund balances ( see page 17 of the instructions ) . 10,147,813 9,973,350 UMM Analysis of Changes in Net Assets or Fund Balances 1 Total net assets or fund balances at beginning of year-Part II, column (a), line 30 (must agree with end-of-year figure reported on prior year's return) . 1 10,136,213 2 Enter amount from Part I, line 27a . 2 -185,093 3 Other increases not included in line 2 (itemize) ► 3 4 Add lines 1, 2, and 3 . 4 9,951,120 5 Decreases not included in line 2 (itemize) ► 5 6 Total net assets or fund balances at end of year (line 4 minus line 5)-Part II, column (b), line 30 6 9,951,120 Form 990-PF (2013) Form 990-PF (2013) Page 3 Ca ital Gains and Losses for Tax on Investment Income (b) How acquired (a) List and describe the kind(s) of property sold (e g , real estate, (c) Date acquired (d) Date sold P-Purchase 2-story brick warehouse, or common stock, 200 shs M LC Co (mo , day, yr (mo , day, yr D-Donation la SEE SCHEDULE ATTACHED FOR DETAILS P 2012-03-31 2013-03-31 b SEE SCHEDULE ATTACHED FOR DETAILS P 2012-03-31 2013-03-31 c SEE SCHEDULE ATTACHED FOR DETAILS P 2012-03-31 2013-03-31 d e (f) Depreciation allowed (g) Cost or other basis (h) Gain or (loss) (e) Gross sales price (or allowable) plus expense of sale (e) plus (f) minus (g) a 2,979,492 2,557,350 422,142 b 464 464 c 5,002 -5,002 d e Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (I) Gains (Col (h) gain minus (j) Adjusted basis (k) Excess of col (i) col (k), but not less than -0-) or (i) F M V as of 12/31/69 as of 12/31/69 over col (j), if any Losses (from col (h)) a 422,142 b 464 c -5,002 d e If gain, also enter in Part I, line 7 2 Capital gain net income or (net capital loss) If (loss), enter -0- in Part I, line 7 2 417,604 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 3 t1 Qualification Under Section 4940 ( e) for Reduced Tax on Net Investment Income (For optional use by domestic private foundations subject to the section 4940(a) tax on net investment income ) f section 4940( d)(2) applies, leave this part blank Was the foundation liable for the section 4942 tax on the distributable amount of any year in the base period? fl Yes F No If "Yes," the foundation does not qualify under section 4940 ( e) Do not complete this part 1 Enter the appropriate amount in each column for each year, see page 18 of the instructions before making any entries (d) Base period years Calendar Distribution ratio Adjusted qualifying distributions Net value of noncharitable-use assets year (or tax year beginning in) (col (b) divided by col (c)) 2012 573,928 13,338,319 0 04303 2011 697,561 13,578,678 0 05137 2010 683,141 13,340,148 0 05121 2009 560,389 12,610,406 0 04444 2008 711,955 13,274,072 0 05364 2 Total of line 1, column (d) .