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T S Form, 990-PF Return of Private Foundation

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T S Form, 990-PF Return of Private Foundation t s Form, 990-PF Return of Private Foundation OMB No 1545-0052 or Section 4947(a)(1) Nonexempt Charitable Trust Department of the Treasury Treated as a Private Foundation Internal Revenue service Note. The foundation may be able to use a copy of this return to satisfy state report! 2006 For calendar year 2006, or tax year beginning , and ending G Check all that a Initial return 0 Final return Amended return Name of identification Use the IRS foundation Employer number label. Otherwise , HE DENNIS BERMAN FAMILY FOUNDATION INC 31-1684732 print Number and street (or P O box number if mail is not delivered to street address) Room/suite Telephone number or type . 5410 EDSON LANE 220 301-816-1555 See Specific City or town, and ZIP code C If exemption application is pending , check here l_l Instructions . state, ► OCKVILLE , MD 20852-3195 D 1. Foreign organizations, check here Foreign organizations meeting 2. the 85% test, ► H Check type of organization MX Section 501(c)(3) exempt private foundation check here and attach computation = Section 4947(a)(1) nonexempt chartable trust 0 Other taxable private foundation E If private foundation status was terminated I Fair market value of all assets at end of year J Accounting method 0 Cash Accrual under section 507(b)(1)(A), check here (from Part ll, col (c), line 16) 0 Other (specify) F If the foundation is in a 60-month termination $ 5 010 7 3 9 . (Part 1, column (d) must be on cash basis) under section 507 (b)( 1 ► )( B ) , check here ► ad 1 Analysis of Revenue and Expenses ( a) Revenue and ( b) Net investment (c) Adjusted net ( d) Disbursements (The total of amounts in columns (b), (c), and (d) may not for chartable purposes necessary equal the amounts in column (a)) expenses per books income income (cash basis only) 1 Contributions , gifts, grants , etc , received 850,000 . NIA 2 Check ► El it the foundation is not required to attach Sch B 3 cashit^onn ^n^ and temporary 83,774 . 83,774. STATEMENT 1 4 Dividends and interest from securities 88,613 . 88,613. STATEMENT 2 5a Gross rents b Net rental income or (loss) 6a Net gain or Qoss) from sale of assets not on line 10 127,439. Gross sales puce for all y p C b assets on line 6a 986 , 570. Z 7 Capital gain net income (from Part rv, line 2) 127,439. „' cc 8 Net short-term capital gain 7 9 Income mod ifi cations Gross sales less returns 10a and allowances b Less Cost of goods sold •-; c Gross profit or (loss) 11 Other income ;4;) 12 Total . Add lines 1 throu g h 11 1 , 149 , 826. 299 , 826. 13 Compensation of officers , directors, trustees, etc 0. 0 0. 14 Other employee salaries and wages 15 Pension plans , employee benefits 16a Legal fees w b Accounting fees STMT 3 12,080. 12,080. 0. w c Other professional fees 17 Interest 18 Taxes STMT 4 9,310. 9,310. 0. -^ 19 Depreciation and depletion E 20 Occupancy 4 21 Travel , conferences, and meetings 22 Punting and publications c 23 Other expenses STMT 5 61,649. 61,649. 0. 24 Total operating and administrative a expenses . Add lines 13 through 23 83 , 039. 83 , 039. 0. 0 25 Contributions , gifts, grants paid 1,074,922. 1,074,922. 26 Total expenses and disbursements. Add lines 24 and 25 1 , 157 , 961. 83 , 039. 1 , 074 , 922. r - rK from Ile 12 S oT u. expInses and disbursements -8, 135. b Net investment pf negative, enter-0-) 216 , 7 8 7 . inte, %9 A4j U d $101W 0 egabve, enter -0-) N/A LHA For Privacy _ r rid Paperwork Reduction Act Notice, see the instructions. Form 990-PF (2006) 623 0t®EN, UT 1 15"270 10 742308 1005 2006 . 05060 THE DENNIS BERMAN FAMILY FO 1005 1 I Form 990-PF ( 2006 1 THE DENNTS RF.RMAN FAMTT.Y FOUNDATION INC 31 -IAR4732 Pana2 Beginning of year PaI Jj Balance Sheets Attached schedules and amounts in the description End of year column should beforend ot-yearamountsonly (a) Book Value ( b) Book Value (c) Fair Market Value 1 Cash - non -interest-bearing 2 Savings and temporary cash investments 161,477. 147,712. 147,712. 3 Accounts receivable ► Less allowance for doubtful accounts ► 4 Pledges receivable ► Less allowance for doubtful accounts ► 5 Grants receivable 6 Receivables due from officers , directors , trustees , and other disqualified persons 7 Otlm notes and loans fable ► 689 , 6 87 . Less allowance for doubtful accounts ► 1,010,970. 689,687. 689,687. 8 Inventories for sale or use 9 Prepaid expenses and deferred charges a 10a Investments - U S and state government obligations b Investments - corporate stock c Investments - corporate bonds 11 Imestrrents - land buildings, and equipment bass ► Lem accumulated deprembon ► 12 Investments - mortgage loans 13 Investments - other - STMT 7 3, 634, 081. 4, 173, 340. 4,173 , 340. 14 Land , buildings , and equipment basis ► Lem accumulated depr abon ► 15 Other assets (describe ► 16 Total assets (to be completed by all filers 4 , 806 , 528. 5 010 7 3 9. 5 1 010 r 739. 17 Accounts payable and accrued expenses 18 Grants payable in 19 Deferred revenue 20 Loans from officers , directors , trustees , and other disqualified persons 21 Mortgages and other notes payable 22 Other liabilities (describe ► 23 Total liabilities (add lines 17 through 22 ) 0. 0. Foundations that follow SFAS 117, check here ► and complete lines 24 through 26 and lines 30 and 31. 24 Unrestricted m 25 Temporarily restricted M M 26 Permanently restricted Foundations that do not follow SFAS 117 , check here ► F and complete lines 27 through 31. 0 27 Capital stock , trust principal , or current funds 0. 0. y 28 Paid-in or capital surplus , or land , bldg , and equipment fund 0. 0. 4 29 Retained earnings , accumulated income , endowment , or other funds 4,806,528. 5,010,739. Z 30 Total net assets or fund balances 4,806,528. 5,010 , 739. 31 Total liabilities and net assets nd balances 4 , 80 6 52 8 . 5 , 010 , 739. p^jt in 1 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) 4,806,528. 2 Enter amount from Part I , line 27a -8,135. 3 Other increases not included in line 2 (itemize ) ► SEE STATEMENT 6 220,459. 4 Add lines 1 , 2, and 3 5,018,852. JERUSALEM CAPITAL EXPENSES 5 Decreases not included in line 2 ( itemize ) ► NON-TAX 8,113. 6 Total net assets or fund balances at end of year (line 4 minus line 5) - Part II, column ( b). line 30 5,010,739. Form 990-PF (2006) 623511 03-08-07 2 15220510 742308 1005 2006.05060 THE DENNIS BERMAN FAMILY FO 1005 1 Form 990-PF (2006) THE DENNIS BERMAN FAMILY FOUNDATION INC 31-1684732 Page 3 Park IV Capital Gains and Losses for Tax on Investment Income (a) List and describe the kind(s) of property sold (e g , real estate, (b How acquired (c) Date acquired (d) Date sold D - Purchase (mo , day, yr.) 2-story brick warehouse, or common stock, 200 shs MLC Co) D - Donation (mo , day, yr ) 1a b SEE ATTACHED STATEMENT C d e (e) Gross sales puce (f) Depreciation allowed (g) Cost or other basis (h) Gain or (loss) (or allowable) plus expense of sale (e) plus (f) minus (g) a b c d e 986,570. 1 1 859,131. 127,439. 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 less than or (I) F M V as of 12/31/69 as of 12/31/69 over col (t), if any k not(from col ())(h)) a b c d e 127,439. { If (lain,)also enter in Part I, line 7 1 2 2 Capital gain net income or (net capital loss) If loss , enter -0- in Part I , line 7 127,439. 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) If (loss), enter -0- in Part I, line 8 3 N/A I Part V I Qualification Under Section 4940(e) for Reduced Tax on Net Investment Income (For optional use by domestic private foundations subject to the section 4940(a) tax on net investment income If section 4940(d)(2) applies, leave this part blank Was the foundation liable for the section 4942 tax on the distributable amount of any year in the base period? Yes 0 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 instructions before making any entries a Base period years (b) (C) Distribution ratio Calendar year (or tax year eg innin g Adjusted qualifying distributions Net value of nonchantable-use assets (col (b) divided by col (c)) 2005 1,022,116. 3,630,378. .281545 2004 1,002,226. 358,042. 2.799186 2003 797,029. 88,278. 9.028625 2002 522,330. 116,357. 4.489029 2001 916 747. 398 742. 2.299098 2 Total of line 1, column (d) 2 18.897483 3 Average distribution ratio for the 5-year base penod - divide the total on line 2 by 5 , or by the number of years the foundation has been in existence if less than 5 years 3 3 .779497 4 Enter the net value of noncharitable-use assets for 2006 from Part X, line 5 4 4, 153,605.
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