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Return of Private Foundation 1 4 Return of Private Foundation OMB No 1545-0052 Form 990-PF or Section 4947(a)(1) Nonexempt Charitable Trust ^O Department of the-ieasury - Treated as a Private Found ation Internal Revenue Service Note. The foundation may be able to use a copy of this return to satisfy state rep ortin g req uirements. Open to public Inspect ion For calendar year 2012 or tax year beginning MAY 1 2012 , and ending APR 3 0 2013 Name of foundation A Employer identification number SUMNER GERARD FOUNDATION C / O ANDERSON KILL & OLICK ( MMCGUIRE ) 13-6155552 Number and street (or P O box number if mail is not delivered to street address) Room/sulte B Telephone number 1251 AVENUE OF THE AMERICAS 42FLR 212-278-1801 City or town, state, and ZIP code c If exemption application is pending , check here NEW YORK , NY 10020-1182 G Check all that apply: 0 Initial return Initial return of a former public charity D 1. Foreign organizations , check here Final return Amended return 2. Foreign organizations meeting the 85% test, D Address chan ge Name chan ge check here and attach computation H Check type of organization: ® Section 501 (c)(3) exempt private foundation E If private foundation status was terminated Section 4947(a)( 1 ) nonexempt charitable trust 0 Other taxable p rivate foundation under section 507(b)(1)(A), check here I Fair market value of all assets at end of year J Accounting method: ® Cash Accrual F If the foundation is in a 60-month termination (from Part ll, col. (c), line 16) 0 Other ( specify) under section 507(b)(1)(B), check here pp. $ 3 , 460 , 54 2 . (Part 1, column (d) must be on cash basis) Part I 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 charitable purposes necessarily equal the amounts in column (a)) expenses per books income income (cash basis only) 1 Contributions , gifts, grants , etc., received N / A 2 Chedc dthe foundation is not requlredto attach Sch 8 I erest on and temporary , S TATEMENT 1 3 cashnvestmentss 12 , 875. 12 875. 4 Dividends and interest from securities 57 , 389. 57 , 3 89. S TATEMENT 2 5a Gross rents b Net rental income or (loss) 6a Net gain or (loss) from sale of assets not on line 10 53 , 613. 7 Gross sales price for all -' - c b assets on line 6a 1,212,255. 7 Capital gain net income (from Part IV, line 2) 53 , 613. 1 r ---" - , f -t (71 cc 8 Net short-term capital gain 9 Income modifications ILJ I 5th' f r !'^ -,I Gross sales less returns 10a and allowances I _ b Less Cost of goods sold f _ 1 1 ^ c Gross profit or (loss) 11 Other income 12 Total . Add lines 1 throu g h 11 123 , 877. 123 , 877. 13 Compensation of officers, directors , trustees, etc 0. 0. 0. 14 Other employee salaries and wages 15 Pension plans , employee benefits 16a Legal fees $ TMT 3 10 , 493. 0. 10 , 493. Accounting fees STMT 4 4 , 000. 0. 4 , 000. CL b W c Other professional fees STMT 5 14 , 205. 0. 14 , 205. 17 Interest b 18 Taxes STMT 6 2 , 494. 0. 0. .14 19 Depreciation and depletion E 20 Occupancy < 21 Travel , conferences , and meetings C 22 Printing and publications t 23 Other expenses fo 24 Total operating and administrative bed a expenses Add lines 13 through 23 31 , 192. 0 . 28 , 698. cf^ 0 25 Contributions , gifts, grants paid 117 0 0 0 . 117 0 0 0 . 9 26 Total expenses and disbursements. Add lines 24 and 25 148 , 192. 0 . 145 , 698. 27 Subtract line 26 from line 12: ° a Excess of revenue over expenses and disbursements -24 , 315. co b Net investment income (if negative, enter -0-) 123 , 877. c Adjusted net income (ifnegative, enter -0- N / A 1z°105-12 LHA For Paperwork Reduction Act Notice , see instructions . Form 990-PF (2012) LX 1 15460815 711856 G026 2012.04010 SUMNER GERARD FOUNDATION C/ G0261 ^^ I 'SUMMER GERARD FOUNDATION I_nrm OOfLPG Mn191 (' /!1 A'KTfT?u c hT KTT.T. R. nT.TrV (MM['aTTTRF 1 1 1-Al cc,cc9. Panp. 9 ^chedschedulesandamountsinthedescnption Beginning of year End of year Part II Balance Sheets A column should be for end -of-year amounts only (a) Book Value (b) Book Value (c) Fair Market Value I Cash - non-Interest-bearing 34 , 091. 60 , 874. 60 , 874. 2 Savings and temporary cash investments 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 Other notes and loans receivable ► Less: allowance for doubtful accounts ► U) 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 STMT 8 1 , 926 , 347. 1 1 834 , 386. 2 1 177 , 250. c Investments - corporate bonds STMT 9 922 , 092. 966 , 965. 959 , 511. 11 Investments - land, buildings , and equipment basis ► Less accumulated depreciation ► 12 Investments - mortgage loans 13 Investments - other STMT 10 351 008. 352 670. 262 907. 14 Land, buildings, and equipment basis ► Less accumulated depreciation ► 15 Other assets (describe ► 16 Total assets to be completed by all filers 3 , 233 , 538. 1 3 , 214 , 895 . 3 , 460 , 542. 17 Accounts payable and accrued expenses 18 Grants payable o 19 Deferred revenue •`-' 20 Loans from officers, directors , trustees, and other disqualified persons 29 21 Mortgages and other notes payable J 22 Other liabilities (describe ► 23 Total liabilities ( add lines 17 throu gh 22) 0. 0. Foundations that follow SFAS 117, check here ► 0 and complete lines 24 through 26 and lines 30 and 31. 24 Unrestricted 25 Temporarily restricted m 26 Permanently restricted r_ Foundations that do not follow SFAS 117, check here Po. ER] LL and complete lines 27 through 31. y 27 Capital stock, trust principal, or current funds 3 , 233 , 538. 3 , 233 , 538. 28 Paid-in or capital surplus, or land, bldg., and equipment fund 0. 0. a 29 Retained earnings, accumulated income, endowment, or other funds 880 , 600. 856 , 285. Z 30 Total net assets or fund balances 4 114 , 138. 4 089 1 823. 31 Total liabilities and net assetstfund balances 4 114 , 138. 4 089 , 823. 1 Part Ill 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 4 , 114 , 138 . 2 Enter amount from Part I, line 27a 2 -24 , 315 . 3 Other increases not included in line 2 (itemize) ► 3 0 . 4 Add lines 1, 2, and 3 4 4 089 , 823. 5 Decreases not included in line 2 (itemize) ► 5 0 . 6 Total net assets or fund balances at end of year (line 4 minus line 5) - Part 11. column (b). line 30 6 4 089 823 . Form 990-PF (2012) 223511 12-05-12 2 15460815 711856 G026 2012.04010 SUMMER GERARD FOUNDATION C/ G026 1 'SUMNER GERARD FOUNDATION Form 990-PF (2012) C / O ANDERSON KILL & OLICK MMCGUIRE 13-6155552 Page 3 Part IV Ca pital 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 yr.) 2-story brick warehouse; or common stock, 200 shs. MLC Co.) D - Donation (mo., day, yr.) (mo., day, 1a b SEE ATTACHED STATEMENTS c d e Gain or (loss) (e) Gross sales price (f) Depreciation allowed (g) Cost or other basis (h) (or allowable) plus expense of sale (e) plus (f) minus (g) a b c d e 1 , 212 , 255. 1 1 , 158 , 642. 53 , 613. Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (I) Gains (Col. (h) gain minus col. (k), but not less than -0-) (j) Adjusted basis (k) Excess of col. (i) or Losses (from col. (h)) (i) F.M.V. as of 12/31/69 as of 12/31/69 over col. (1), if any a b c d e 53 , 613. If gain, also enter in Part I, line 7 2 Capital gain net income or (net capital loss) Vl If (loss), enter -0- in Part I, line 7 2 53 , 613. 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 Part V Qualification Under Section 4940(e) for Reduced Tax on Net Investment Income (For optional use by domestic private foundations subject to the section 4940(a) tax on net investment income.) If section 4940(d)(2) applies, leave this part blank. Was the foundation liable for the section 4942 tax on the distributable amount of any year in the base period? 0 Yes ® 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 the instructions before making any entries. Distribution ratio Base period years (b) Calendar year or tax year beginning in Adjusted qualifying distributions Net value of noncharrtable use assets (col.
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