farm 990-pf return of private foundation omb no...

Farm 990-PF Return of Private Foundation OMB NO 731}pp3Z

or Section 4947(a)(1) Nonexempt Charitable Trust 2001 o.P.a,.~t of me r~un Treated as a Private Foundation

"`°"'° P °"""° 9°"^° Note The organization may be able to use a copy of this reNm to satisfy state reporting requirements For calendar year 2001, or tai year beginning . and ending G Check all that a L-1 Initial return Final return ELI Amended return L-1 Address clan e 0 Name than e

Usa tie IRS Name of organization A Employer identification number

label Otherwise, H ELEN AND IRVING ROGOW FOUNDATION 22-3641205

print Number .nastreet (or PO affix numoarlfmellbnotGdIvaeOmstreet narsa) RooMfuld 8 Telephone number orrype 100 WEST 7TH STREET 201 437-4300

See Specific City or town, state, and ZIP code C Instructions AYONNE NJ 07002 D 1 Foreign organizations, check here 10.0

H Check type of organization M Section 507(c)(3) exempt private foundation Z Usk ne~Ne sRSli mnpnubEO ~% t°'~ Section 49a7(a)(1) nonexempt charitable bust 0 Other taxable private foundation E If pmate foundation status was terminated

I Fair market value of all assets at end of year J Accounting method 0 Cash 0 Accrual under section 507(b)(1)(A), check here " 0 (from Part fl, col (c), line 16) 0 Other (specify) F II the foundation is in a 60-month termination " $ 72 , 458 . fPartl.column (0? must beoncash bavs) under section 507b 1 B,checkhere pan F Analysis at Revenue and Expenses (a) Revenue and (d) Disbursements

(I he total of amounts in columns (b), (h) Net investment (e) Adjusted net for charitable (c), end (d) may not necessanty equal expenses per income income purposes the amounts in column a) 6oo :s ~ NBA (Cash basis only)

1 Contributions gifts, grants etc received 19 , 250 . crack 1 O d n fawmem s rim Ryue7 m ~mrl~ Srn 0

2 Distributions from split-interest trusts Interest on savinpa end ro'nponry 3 a,n m...vnw,d

4 Dividends andinterest from securities 265 . 265 . STATEMENT 5a Gross rents

It (Net rental I .. . me or 001s) o sa

NetpdnorPms)homsafe olu3ennoton 'in .,o

b time a 1 LM i ux online 60~ d

u 7 Gp Sn~$ (i _ ~ . B Ne 110 -term calif

e I 102 a all once Y o a, o m 0 e ~ .

n Other incom <1 , 007 . > ~ < 1 00 7 . , STATEMENT 2 72 Total AAdlines tlhrou 18 , 508 . <742 . 13 Compmeeoonofomws airsmn ws"en OW 0 " 0 " 0 . 10 Older employee salaries and wages

N y 15 Pension plans, employee benefits y 16a Legal fees Q 6 Accounting fees w c Other professional tees i 17 Interest L 18 Taxes

79 Depreciation and depletion E 20 Occupancy 9

21 Travel, conferences and meetings m 22 PrInting and publications

23 Other expenses STMT 3 125 . 125 . 0 . m 20 Total operating and administrative n expenses Add lines 13 through 23 12 5 . 12 5 . 0 .

. ., X 25 Contn6uUOns,qdts,grants paid 3 500 . 3 , 500 . 26 Total expenses and disbursements

aadlines 2nana25 3 , 625 . 125 . 3 , 500 . 27 Subtract line 26 from line 12 aF.m+oiiwmue wrawe+a>sniff ai.w

:- u ~~14 883~~.

' 0 . b Net Investment Income of n.ww, a a, c Ad justed net Income ut ..wwa mb N/A ~ '

ui3z,°.'oz LHA For Paperwork Reduction Act Notice, seethe Instructions Forth 990-PF (200y 1

14260508 756599 17-03598 2001 .05030 HELEN AND IRVING ROGOW FOUN 17-03591

17 Accounts payable and accrued expenses 18 Grants payable

v 19 Deferred revenue 20 Lows homoMlcan Cirecton Wsteea enCOlhraisquallMedpersons

m 27 Mortgages and other notes payable 22 Other liabilities (Oescribe

23 Total liabilities add lines 77 throu g h 22 0 . 0 . ~ .. ~ ' Organizations that follow SFAS 117, check here 1 and complete lines 24 through 26 and lines 30 and 31

2 Unrestncted 4 .s 25 Temporainly restricted or 26 Permanently restricted --

Organizations that do not follow SFAS 117, check here la~ D and template lines 27 through 31 s

27 Capital stock trust pnncipal, or current funds 0 . 0 . "

x 28 Paid-in or capital surplus, or land, bldg , and equipment fund 0 " 0 29 Retained eamings,accumulated income,endowment,orother funds 55 859 . 701742 . 30 Total netassets orfund balances 55 , 859 . 7-0 , 74-2- . -

31 Total liabilities andnetaasets nObalancea 55 , 859 . 70 , 742 . ` ,

Analysis of Changes in Net Assets or Fund Balances

7 Total net assets or fund balances at beginning al year- Pan II, column (a), line 30 (mustagree with end-olyearfigure reported anpnoryears return) 1 55 , 859 .

2 Enter amount from Pan I, line 27a 2 14 , 883 . 3 Other increases not included in line 2 (demixe) " 3 0 . d AdClines l 2,an03 4 70 , 742 . 5 Decreases not included m line 2 (itemize) " 5 0 . B Total net assets or fund balances at and 01 year (line 4 minus line 5) - Part II, column (D), line 30 6 70 , 742 .

F- 990-PF Rao+)

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Forin990-PF'(200t) HELEN AND IRVING ROGOW FOUN

peg ~~ Balance Sheets "'°'°'Y"°'"°'"om~ .~snnasnoem eel

caum~vw~amlamo-o4~taruminaofy (a

1 Cash - non-interest-bearing 2 Savings and temporary cash investments 3 Accounts receivable 0' 1

Less allowance for doubtful accounts l* a Pledges receivable 1

Less allowance for doubtful accounts 5 Grants receivable 6 Recerva6les due from officers directors, trustees, and other

disqualified persons 7 Oacnaeswimrs~neb

Less allowance for doubtful accounts ll~ 8 inventanas for sale or use 9 Prepaid expenses and deferred charges

`d' 70a investments -U S and state government obligations 6Investments -corporate stock STMT 4 c Investments - corporate bonds

11 W~os wnemiaQsznaeabmmouu ls+mmuusaeeow+om 1

12 Investments - mortgage loans 13 Investments-other STMT 5 14 Land . buildings, and equipment basis 01

les& =MUM xpiclaom 1 15 Other assets (describe 10,

N 22-3641205 ear End of year a (U) Book Value (c) Fair Market Value 573 . 6 , 080 . 6 OBO.

968 . 49,218 . 32,340 .

318 . 15,444 . 34 , 038 .

859 . 70,742 . 72,458 .

(c) Date acquired I (A) Date sold (mo,day,yr) Imp ,0ay,yr)

NONE

Was the organization liable for the section 4942 tax on the distributable amount of any year in the base periods ~ Yes 0 No If 'Yes'the organization does not quality 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

Base period years (b) ~°~ Distribution ratio Calendar vearfortazvear6eainninoinl Adjusted qualiTyingdistn6utions Net value ofnonchanta6le-usaassets (col (b)divided bvcol (c1)

norm 990-PF Qoot) 123521 o,-zaoz

3 14260508 756599 17-03598 2001 .05030 HELEN AND IRVING ROGOW FOUN 17-03591

Form 990-PP 2000 HELEN AND IRVING ROGOW FOUNDATION Pmt IY Capital Gains and Losses for Tax on Investment Income

(a) List and describe the kind(s) of property sold (e q , real estate, 2-story brick warehouse, or common stock, 200 shs MLC Co )

22-36412

(e) Gross sales price I (Q Depreciation allowed I (g) Cost or other basis I (h) Gain or (toss ) (or allowable) plus expense of sale (e) plus (f) minus (g)

omplete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (I) Gains (Col (h) gain minus -0-) or

F M V as of 12/31/69 (1) Adjusted basis (k) Excess of col (i) col (Losses (from

but not col ~p~ (I) as of 12/31/69 over col (1), d any

2 Capital gain net income or (net capital loss) { If ain also enter in Part I, line 7 1 Ifloss), enter-0 " in Part I, line 7 1

3 Net short-teen capital gam or (loss) as defined m sections 1222(5) and (6) If gain, also enter in Part I line 8 column (c) If (lossl . enter-0-in Part I line 8

(For optional use by domestic private foundations subject to the section 4940(a) tax on net investment income )

II section 4940(d)(2) applies, leave this part blank

2 Total of line 1, column (C) 3 Average distribution ratio for tie 5-year base period -divide the fatal on line 2 by 5, or by the number of years

the foundation has been in existence d less than 5 years

d Enter the net value of nancharRa6le-use assets for 2001 from Pad %, line 5

5 Multiply line 4 by line 3

B Enter 1% of net investment income (1 % of Part I, line 27b)

7 Add lines 5 and 6

8 Enter qualifying distributions tram Part XII, line 4

If line 8 is equal to or greater than fine 7, check the box m Part VI, line 1b, and complete that part using a 1 % tax rate See the Part vi instructions

.0716720

a I 65 .625 .

2,352 .

2,352 .

11 Did the organization comply with the public inspection requirements for it annual returns and exemption applicaGon7 I 11 I 7t I Web site address " N/A

12 maboakcareincare ol " DR . LOUIS ROGOW Telephone no "201-437-4300 Located at " 100 WEST 7TH STREET, BAYONNE, NJ ZiPw X07002

13 Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF In lieu of Farm 1041 - Check here and enter the amount of tax-exempt interest received or accrued donna the veer " ~ 73 ~ N/A

of-i~aoz Form 990-PF pool)


1 a Exempt operating founGatlans described in section 4940(d)(2), check here " U and enter 'WA' on line t ~ ` Dale of ruling letter (attach copy of ruling lever II necessary-see In :WCllans) V� � V, _, ,~ t

D Domestic organizations that meet the section 4940(e) requirements in Part V, check here " OX and enter 1% 1 0 . of Part I, line 27b I

c All other domestic organizations enter 2 % of I,ie 27b E.amGI foreign organizations enter 4% of Part I, line 12, cot (b) 2 lax under section 511 (domestic section 4947(a)(1) trusts and fixable foundations only Others enter -0-) 2 ~ 0 . 3 Add lines 1 and 2 3 0 . 0 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only Others enter -0-) 4 0 . 5 Tea based on investment Income Subtract line 4 from line 3 If zero or less, enter -0- 5 0 . 6 Credits/Payments ' a 2001 estimated tax payments and 2000 overpayment credited to 2001 6a b Exempt foreign organizations - tax withheld at source fiD c Tax paid with application for extension of time to file (Form 8868) 6c it Backup withholding erroneously withheld 6d 7 Total credits and payments Add lines 6a through 6d 7 0 . 8 Enter any penalty for underpayment of estimated tax Check here = if Form 2420 is attached B 9 Tai Due If the total of lines 5 and 8 is more than line 7, enter amount owed 10- 9 0 .

10 Overpayment If line 7 is more than the total of lines 5 and 8, enter the amount overpaid ~ " 70 11 Enter the amount of line 10 to oe Credited to 2u02 estimated tax " Refunded " 11 part VII-A Statements Regarding Activities 1 a During the tax year, did the organization attempt to influence any national, stale, or local legislation or did it participate or intervene in Yes NO

any political campaign to X 6 Did it spend more than $100 during the year (ether directly or indirectly) for political purposes (see instructions for definition)? 16 X

I! the answer is 'Yes' to 1 a or 1 h, attach a detailed description o! the activities and copies of any matenals published or distributed by the organization in connection with the activities

c Did tie organization file Farm 1120-POL for this years is X d Enter the amount (if any) of tax on political expenditures (section 4955) imposed du ring the year

(7) On the organization " $ 0 . (2) On organization managers " $ 0 . e Enter the reimbursement (it any) paid by tie organization during the year for political expenditure tax imposed on organization

managers " S 0 . 2 Has the organization engaged in any activities that have not previously been reported to the IRS? 2 X

If 'Yes,' attach a detailed description of the actwitres 3 Has the organization 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 e conformed copy of the changes

5

a Did the organization have unrelated business gross income of $1000 or more during the year') 4a b If 'Yes .' has it filed a tax return on Form 990-T for this year? N/A 4b

5 Was there a liquidation, termination, dissolution, or substantial contraction during the yea[9 If 'Yes,' attach the stateinent required by General Instruction T

4

6 Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either IX " 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 X 7 Did the organization have at least $5,000 m assets at any time during [he year9 7 X

If 'Yes,' complete Part 11, cot (c), end Part XV Be Enter the states to which the foundation reports or with which R is registered (see instructions) ~

NEW JERSEY D II the answer is *Yes* to line 7, has the organization furnished a copy al Farm 99o-PF to the Attorney General (or designate) of each state as required by General Instruction G? If 'No,' attach srplana6on 8D ~ ~VX~

9 Is the organization claiming status as a private operating foundation within the meaning of section 4942(j)(3) or 4942(j)(5) far calendar year 2001 or the taxable year beginning m 2001 (see instructions for Part XIV)9 If 'Yes,' complete Part XIV

r

9 X 10 DM any persons become substantial contributors during the tax year? X

If 'Yes,' attach a schedule listing their names end addresses

X

6D , ' X

Fam 990-PF (2roi)

b Did the organization, during the year, pay premiums . directly or indirectly on a personal benefit contract? If you ensweied 'Yes' to 66, also file Form 8870


Form 990-PF

File Form 4720 if any item is checked in the 'Yes' column, unless an exception applies

la During the year did the organization (either directly or indirectly)

(7) Engage in the sale or exchange or leasing of property with a disqualified persons 0 Yes CKI Na

(2) Borrow money from, !sad money to, or aLhen".ve extend cradd to (or accept it from)

a disqualified persons 0 Yea 0 No

(3) Furnish goods, services, or facilities to (or accept them from) a disqualified persons 0 Yes M No (C) Pay compensation to, or pay or reimburse the expenses of, a disqualified parsons [--1 yes EXI 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 parson) ? E:1 yes M No (6) Agree to pay money or property to a government official? (Exception Check 'No'

A the organization agreed to make a grant to or to employ the official for a period otter termination of government service, A terminating within 90 days ) a Yes OX No

D II any answer is Yes'to ta(1)-(6) Aid any of the acts fail to quality under the exceptions described in Regulations

section 53 4941(d)-3 or in a current notice regarding disaster assistance (see page 19 of the instructions)? N / A Organizations relying an a current notice regarding disaster assistance check here

e Did the organization engage in a prior year in any of the acts described in 1a, other loan excepted acts that were not corrected before the first day of the tax year beginning in 20017

2 Taxes on fauure ca distribute income (section 4942) (does not apply for years the organization was a private operating foundation defined in section 4942(1)(3) or 4942(l)(5))

a At the end of tax year 2007, aid the organization have any undistributed income (lines 60 and 6e, Part XIII) for tax year(s) beginning before 20017 0 Yes EK No If Yes' list the years 1

h Are there any years listed in 2a for which the organization is not applying the provisions of section 4942(a)(2) ((elating 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 ) N/A

e II the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here

3a Did the organization hold more than a 2% direct or indirect interest in any business enterprise at any time during the years ~ Yes OX No

b N 'Yes, 'did it have excess business holdings in 2001 as a result of (1) any purchase by the organization or disqualified persons otter 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 periods (Use Schedule C, Form 4720, to determine it the organization had excess business holdings in 2001 ) N / A

4a Did the organization invest during the year any amount in a manner that would jeopardize its charitable purposes h Did the organization make any investment in a poor year (hut after December 31, 7969) that could jeopardize its charitable purpose that

had pat been removed from jeopardy before the first day of the tax year beginning in 2001 ? 5a During the year did the organization pay or incur any amount to

(1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(a))? Yes [K] No (2) Influence the outcome of any specific public election (see section 4955), or to carry on, directly or indirectly,

any voter registration drive? ED Yes M No (3) Provide a grant [o an individual for travel, study, or other similar purposes D Yes M No (4) Provide a grant to an organization other than a charitable, etc , organization described in section

509(a)(1),(2),or(3),arsechon4940(U)(2)? Yea EXI 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 0 Yes LAU No D 11 any answer is 'Yes' to 5a(1)15), Aid airy of Na transactions lad to quality under the exceptions described in Regulations

section 53 4945 or in a current notice regarding disaster assistance (see instructions) ) N/A Organizations relying on a current notice regarding disaster assistance check here 10

e If the answer is 'Yes' to question Sa(4), does the organization claim exemption from the tax because d maintained expenditure responsibility for the grant? N/A Dyes D No 1l 'Yes,' attach the statement required by Regulations section 53 4945-5(co

6a Did the organization . during the year, receive any funds . directly or indirectly, to pay premiums on a personal benefit contract? E~] Yes M No

iii of-xaax

Form 99o-PF(20oi) HELEN AND FRVING ROGOW FOUNDATION 22-3 Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid and Contractors

1 List all officers, directors, trustees, foundation managers and then compensation

(al Name and address Of each employee paid mope than $50 Onn r

services If none, enter 'NONE " of service more

10. Total number of others

Expenses

4

of-z~ w~ 990-PF pooi) 6


(a) Name and address (b) Idle and aversae

hours per week EevaleA

Title and

Total number of other employees paid aver $50,000 3 Frve highest-paid independent contractors

(a) Name and address of each per

inter "NONE"

(e) Comp.-:::'c^

e

0 .

List the foundation s tour largest direct charitable activities during the tax year Include relevant statistical information such as the number of orpantratians and other beneficiaries served, conferences convened, research papers produced, etc

N/A

2

3

Form 990-PF(200i) HELEN AND IRVING ROGOW FOUNDATION 22-3641205 Page?

Part IX-B Summary of Program-Related Investments

Part X Minimum Investment Return (All domestic foundations must complete this part Foreign foundations, see instructions )

1 Fair market value of assets not used (or held far use) directly in carrying out charitable etc purposes a Average monthly fair market value of Securities 6 Average of monthly cash balances c Fair market value of all other assets E Total (add lines 1 a, b, and c) e Reduction claimed for blockage or other factors reported on lines 1a and

1 c (attach detailed explanation ) 1 e 2 Acquisition indebtedness applicable to line 1 assets 3 Subtract line 2 tram line 1d 4 Cash deemed held for charitable activities Enter 1 1R°'o of line 3 (forgreater amount, see instructions) 5 Net value al nancharitaCle "use assets Subtract line 4 from line 3 Enter here and on Part V, line 4 8 Minimum Investment return Enter SY, of line 5

97 .


DIStribUtablO Amount (see instructions) (Section 4942(1)(3) and (I)(5) private operating foundations and certain foreign organizations check here " and do not complete this part )

1 Minimum investment return from Pan %, line 6 1 3,281 . 2a Tax on investment income for 2001 from Part VI, line 5 2a C Income tax for 2007 (This does not include the tax from Part VI ) 2b s Add lines 2a and 2b 2c 0 .

3 Distn6utable amount before adjustments Subtract line 2c from line 1 3 3 2 81 . Oa Recoveries of amounts treated as qualifying distributions 4a 0 . 6 Income distributions from section 4947(a)(2) trusts 4D 0 .

c Add lines 4a and 4D 4c 0 . 5 Add lines 3 and 4c s 3 2B1 . g Deduction from 0istnbutableamount (seeinstruchons) 0 . 7 Dl:trihuhGle amount as adjusted Subtract line 61rom line 5 Enter here and on Part XIII, line 1 7 3,281 .

Part X1t Qualifying Distributions (see instructions)

t Amounts paid (including administrative expenses) to accomplish charitable, etc , purposes a Expenses, contributions. gifts, etc -total from Pan I, column (a), line 26 to 3 , 500 . b Program-related investments -Total from Part IX-B 1h 0 .

2 Amounts paid to acquire assets used (or herd for use) directly in carrying out charitable, etc , purposes 2 3 Amounts sat aside for specific charitable projects that satisfy the a Suitability test (Onor IRS approval required) 3a b Cash distribution test (attach the required schedule) 3h

d Qualllylng dIMnCutlona Add tines 1a through 3D Enter hen and on Past V, tine 8, and Pail Xlfl, line 4 3 3 , 500 . 5 Organizations that quality under section 4940(e) for the reduced ate of tax on net investment

income Enter 1% of Part I, line 27b 5 0 . 6 Adjusted qualifying distributions Subtract line Sfrom line 4 ~5 3,500 .

Note 71'e amount online 6 writ be used in Wart V, column (b), in subsequent years when calculating whether the foundation qualifies !or the section 4940(e) reduction of tax in those years

norm 990-PF aoot)

123561 of zwx

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Form99o-yF(400i) HELEN AND IRVING ROGOW FOUNDATION 22-3641205 Page e

Pert X~~/ Undistributed Income (see instructions)

(al lbl Icl (dl Corpus Years pnorto 2000 2000 2001

1 OistnbuG01e amount . for 2001 from Part rl, Me 7 3 , 281

Z unal .mouteolnmme Irony ealme me or2000 ,

a Enter amount for 2000 any

hroraa.pnory..n 19-'1B-'1B- ~ , , 0

3 EaouaabMtuuamorryweuviymx00t

a From 1996

b From 1991

c From 1998

0 From 7999

e From 2000 1 , 074 .

1 Total of lines 3a th rough e 1 , 074 .

4 OuaVlying aistn6uhons for 2001 from ' Part XII,line 41E 3 , 500 .

a Applied to 2000, but not more than line 2a

0D Applied to undistributed income at prior

years (Election required -see instructions) 0

c Treated as distributions out al corpus

(Electionrequired -seemsWCtions) 0 "

G Applied to 2007 Gisiributable amount 3 , 2 81

e Remaining amount distributed out of corpus 219 .

5 Farm di.WDWbm aryweepplie0 t0 3001 (II on amount appeYf In Column (Q) Me same mount rtwfl a anown in mlumn (a) ) ,

6 Enter tie net total of each column as Indicated below

V 2 Corpm Ace lirn 71 ac and 4e Suovact me s 1 , 293 .

h Prior years' wi0istn0uted income Subtract

line 4b from line 2D 0

c Enter the amount of poor years undiStnDuted income far which a notice of deficiency has bean issued, of 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 UnEiStnDUted income for 2000 Subtract line

4a tom tine 2a Taxable amount-see msh 0

I Undistributed income for 2001 Subtract

lines 4d and 5 from line 1 This amount must

be Gistnbuted m 2002 4

7 Amounts treated as distributions out of

corpus to satisfy requirements imposed by

section 170(b)(1)(E) or 4942(g)(3)

8 Excess distirbutionscarryover from 1996

not applied on line 5 or line 7 0 " ~ '

9 Eaaea distributions carryover to 2002

Subtract lines 7 and 81ram line 6a 1 , 293 . 'V

10 Analysis of line 9

a Excess from 1997

D Excess from 1998 _ . .. ~" t c Excess from 1999

O Excess tram 2000 1 074-

e Excess from 2001 219 . ` 4

F. 990-PF Roo+i

N a If the foundation has received a ruling or determination letter that it is a private operating

foundation, and the ruling is eHectrve for 2001, enter the date of the ruling 10.

year 1 Prior 3 yea . 200t (d 2e00 (,)199S Total

each year listed c 'SupporC alternative test - enter

(1 ) Total support other than gross investment income (interest, dividends, rents payments on secunlies 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)(ni)

(3) Largest amount of support from an exempt organization

tt3xi.ai x4-ox 7 Fo.990 "PF Rmil 08360509 756599 17-03598 2001 .05030 HELEN AND IRVING ROGOW FOUN 17-03591

ROGOW FOUNDAT instructions and Part VII A,

0 Check box to indicate whether tie org . 2 a Enter the lesser of the adjusted net

income from Dart I orth^ m~rimum investment return from Part X for each year listed

b 85% of line 2a c Qualifying disinCullons from Pail XII,

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 Yd from line 2c

3 Complete 3a b or c for the alternative test relied upon

u *Asses' alternative lest - enter (1) value of all assets (2) Value al assets qualifying

under section 4942/p(3)(e)(p h 'EndowmenC alternative test -

Enter 2/3 of minimum investment return Shown in Part X line 6 for

PL art XY I Supplementary Information (Complete this part only if the organization had $5,000 or more in assets at any time during the year-see page 26 of the instructions .)

7 Information Regarding Foundation Managers a List any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation before tie close of any tax

year (but only if they have contributed more coon $S 000) (See section 507(e)(2) )

SEE STATEMENT 7 h List any managers of tie foundation who own 70% or more of tie 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 2 Information Regarding Contribution, Grant, Gift, Loan, scholarship, etc , Programs

Check here " M A the organization only makes contributions to preselected charitable organizations and does pat accept unsolicited requests for funds if the organization makes gifts, grants etc (see instructions) to individuals or organizations under other conditions complete items 2a b, c, and d

a The name, address, and telephone number of the person to whom applications should be addressed

h The term in which applications should be submitted and information and materials [hey should include

c Any submission deadlines

d My restrictions or limitations on awards, such as 6y geographical areas charitable fields kinds of institutions or other factors

forin99o-PFy20o1 ) HELEN AND IRVING ROGOW FOUNDATION 22-3641205

,zwoiA, .z4oz vom,990-PF aaon 10


Form990-PF(200i) HELEN AND IRVING ROGOW FOUNDATION 22-3641205 Page it Part XVI-A Analysis of Income-Producing Activities

1 Program service revenue a e

a e r p Fees and contracts from government agencies

2 Membership dues and assessments 3 Interest on savings and temporary cash

Investments 4 Dividends and interest from securities 5 Net rental income or (loss) from real estate

a Debt-financed property h Not debt-tinanced property

B Net runWi income of (loss ) gram personal property

7 Other investment income 8 Gain or (loss) from sales of assets other

than Inventory 9 Net income or (loss) from special events

10 Gross profit or (loss) from sales of inventory

11 Other revenue

Line No Explain below how each activity for which income is reported in column (e) of Part XVI-A contributed importantly to the accomplishment of the orpaniution'S exempt purposes (other than Gv orohding funds for such Purposes)

rwn 1 1 Pam 990-PF Romp Ot 7402


Enter gross amounts unless otherwise indicated [o)

Amount

..~ uo~a ~ecvon a~~ a

(a) Related or exempt ETu Amount function income cods

a h c d e

12 subtotal ado columns (b) (e), and (e) < 1, 0 0 7 . 265 . 0 . 13Total Aaaline l4,columns(b),(a),ana(e) X73 <742 . > (See worksheet in line 73 instructions to verity calculations 1

Part XVI-8 Relationship of Activities to the Accomplishment of Exempt Purposes

Form990-ff(200t) HELEN AND IRVING ROGOW FOUNDATION 22-3691205 Page t2 Part XVII Information Regarding Transfers To and Transactions and Relationships With Noncharitable

Did the organization directly or indirectly engage m any of the following with any other organization described in section 501(c) of Yes No the Coda (other than section 507(c)(3) organizations) or in section 527 relating to political organizations?

a Transfers from the reporting organization to a noncharrtable exempt organization of 11) Cash 1111 ~X (2) Other assets la (2) X

b Other Transactions (1) Sales of assets to a nonchanta0te exempt organization "( 1 ) X~ (2) Purchases of assets tom a nonchafrtabfe exempt organization th 2 X (3) Rental of facilities, equipment, or other assets 1113) (C) Reimbursement arrangements 16C X

1h5 X (5) Loans or loan guarantees (81 Performance of services or memhersthip or fundraising solicitations "(6 1

X

c Sharing o1 facilities, equipment, mailing lists, other assets, or paid employees ~ 1e~ I n E If tie answer to any of the above is Yes; complete the following schedule Column (h) should always show the fair market value of the goods, other assets

or services given by the reporting organization II the organization received less than fair market value in any transaction or sharing arrangement, show in

2a Is the organization directly or indirectly affiliated with, or related to one or more tax-exempt organizations described in section 501(c) al the Code (other than section 501(c)(3)) or in section 527 E:1 Yes M No

6 If'Ves' complete the followin g schedule (al Name of oroannahon (DI Type of omaniza6on 1c1 Description of relationship

14260508 756599 17-03598 2001 .0503

UWa pYWCe of penury. I CaCaA Out I have euuemnaE Nla nNm, Including acecmpYyliry acnaEUIn ~nE shllnMnb YW lu Oil Eni of my knowledge en0 Wld it ~f true, pprta~ enE complete. DrlvaEOnyJ If Obp on ell mbrtrvCOn al which prtpvi nn dry YnowIaCpa

a F SiqnaN of officer ortrusDe PreParefs '

N

m o c signature p ��,e(�� , OSENBERG RICH BAKER 1 01

a~ n,ev,~nem '380 FOOTHILL RD, P .O . +~+b~~ BRIDGEWATER . NJ 08807

ice, o,-x4m


Schedule B Schedule of Contributors OMB NO 111}W77 (Form 890, 9B0-EZ, or Supplementary Information for

2001 Dapvmrit of Me T~asu7 line 1 0} Form 890, B90-EZ end 990-PF (see instructions) IntIrW Rwnua Swvka

Name of organization Employer identification number

HELEN AND IRVING ROGOW FOUNDATION 22-3641205 Organization type (check one)

Filers at- Section

Forth 990 or 990~E2 D 501(c)( ) (enter number) organization

4947(a)(1) nonexempt chantable trust not treated as a private foundation

527 political organization '

Forth 990-PF EKI 501(c)(3) exempt private foundation

0 4947(a)(1) nonexempt chantable trust treated as a private foundation

0 501(c)(3) taxable private foundation

Check if your organization is covered by the General rule or a Special rule (Note Only a section 501(c)(7), (8), or (10) organization can check boxes) for both the General rule and a Special rule-see instructions)

General Rule-

For organizations filing Form 990, 990 EZ, or 990 "PF that received, during the year, $5,000 or more (n money or property) from any one contributor (Complete Parts I and II

Special Rules-

For a section 501(c)(3) organization filing Form 990, or Forth 990-EZ, that met the 33 1/3% support test of the regulations under sections 509(a)(1)/170(b)(1)(A)(v) and received from any one contributor, during the year, a contribution of the greater o1 $5,000 or 2°.6 of the amount on line 1 of these forms (Complete Parts I and 111

For a section 501(c)(7),(8), or (10) organization fling Form 990, or Form 990 EZ, that received from anyone contributor, during the year, aggregate contributions or bequests of more than $1,000 for use exclusively for religious, charitable, scientific, literary, or educational purposes, or the prevention of cruelty to children or animals (Complete Parts I, II, and 111 )

[~ For a section 501(c)(7), (8), or (10) organization filing Form 990, or Farm 990-EZ, that received from any one contributor, during the year, some contributions for use excNsrvdy for religious, charitable, etc , purposes . but these contributions did not aggregate to more than E7,000 (I( this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc , purpose Do not complete any of the Parts unless the General rule applies to this organization because it received nonexclusrvey religious, charitable, ete , contributions of E5,000 or more during the year ) Do- $

Caution Organizations that are, not covered by the General rule end/or [he Special rules do not (la Schedule B (Forth 990, 99o-Q, or 990-PF), but they must check the box in the heading of their Form 990, Form 990-Q, or on line 1 0( their Forth 990-PF, to certify that they do no[ meat the filing requirements of Schedule B (Form 990, 990-Q, or 990-PF)

Schedule B(FOrm 990,990-EZ,or990-PF) (2007)

,23451 12 29-01

9fJia0ula B (Form B90 9'JDEZ or p9pPF) (2001) Ppe L b Z o1 Put I Name of organization Employer identification number

HELEN AND IRVING ROGOW FOUNDATION I 22-3641205

~Part l ~ Contributors (see specific Instructions )

laI (b) kl Idl No Name, address and ZIP + 4 Aggregate contributions Type of contribution

1 DR . LOUIS 6 ENID ROGOW Person O Payroll

211 POST-K[JNHARDT ROAD ; 19,250 . Noncash rXI (Complete Part II d there

BERNARDSVILLE, NJ isanoncashcontribution )

(a) (b) (d (d) No Name, address end ZIP f 4 Aggregate contributions Type of contribution

Person Payroll 0 Noncash

(Complete Part II d there is a noncash contribution

(a) (b) (e) (d) No Name, address and ZIP + 4 Aggregate contributions Type of contribution

Person Payroll Noneash

(Complete Part 11 1 there is a noncash contribution )

(a) (b) (c) (d) No Name, address and ZIP + 4 Aggregate contributions Type of contribution

Person 0 Payroll

y Noneash

(Complete Part II i1 there is a noncash contribution )

lal (b) (cl (co No Name, address and ZIP + 4 Aggregate eontnbu4ons Type of contribution

Person D Payroll

$ NorieaSh (Complete Part II d there is a noricash contribution

No Name, address end ZIP + 4 Aggregate contributions Type of contribution

Person 0 Payroll

y Noncash

(Complete Pan II d there u a nonca5h contribution )

,a,y= ,Z zy.o, 14 Schedule B (Form 990, 990-EZ, or 990 PF) (2007) 14260508 756599 17-03598 2001 .05030 HELEN AND IRVING ROGOW FOUN 17-03591

3 19,250 . 11/28/01

I Id No . N1 1 FbIV log estimate) (d) from Description of rronoash property glum I (see matriletpns) Date received Peh 1

S

!U No (b) (CO /SOT Description 0} 110110lSh prop" give"

FM for estimate) (~ 111SW Ct1M5~ SOS! received

Par! 1

S i

(a1 ~e~ I Nm (b) from Part I

Description al nancash property given FIAV (or estimate)

Date swerved (sae wStN0UOn5)

5

FMkI la estimate) from DssenNun of noncash property given (see mstn~ctio~) Date received Part l

S

Ul No (of (e)

FStV pr wt~matel (CO I Date received from Description a nMOe6h property 9~~M (ste instructions) Part l

S

+234" +2-2aa 1S 6cneauU B (Form 99p, ggOfi, or 990 "Pi~ X2001 ~ 09460605 756599 17-03598 2001_05030 HELEN AND IRViNC. RC)(-,OW Fnrna i7-nzr,ai

TOTHL P.02

Name of arganluilon Employer identification number

HELEN AND IRVING ROGOW FOUNDATION I 22-3641205

~`~el~F~,-- Nonoash Property (SeaSpecdKmsmiaions)

a~ ~a town Description of no nessh prop" given

FMV (a

estirriete) Date (received

Pull I (bee instructions)

- I S00 SHS OF G£ 1

HELEN AND IRVING ROGOW FOUNDATION 22-3641205

,FORM 990-PF DIVIDENDS AND INTEREST FROM SECURITIES STATEMENT 1

DESCRIPTION

KINDER MORGAN ENERGY PARTNERS

TOTAL TO FORM 990-PF, PART I, LINE 11, COLUMN A

STATEMENT 3 OTHER EXPENSES

(A) (H) (C) (D) EXPENSES NET INVEST- ADJUSTED CHARITABLE PER BOOKS MENT INCOME NET INCOME PURPOSES

125 . 125 . 0 .

125 . 125 . 0 .

CORPORATE STOCK

FAIR MARKET VALUE

12,300 . 20,040 .

32,340 .

BOOK VALUE

29,968 . 19,250 .

49,218 .

DESCRIPTION

SUN MICROSYSTEMS INC GE CORPORATION

TOTAL TO FORM 990-PF, PART II, LINE lOB

16 STATEMENT S) 1, 2, 3, 4 14260508 756599 17-03598 2001 .05030 HELEN AND IRVING ROGOW FOUN 17-03591

SOURCE GROSS AMOUNT

SALOMON SMITH BARNEY 265 .

TOTAL TO FM 990-PF, PART I, LN 4 265 .

FORM 990-PF OTHER INCOME

FORM 990-PF

DESCRIPTION

ANNUAL FEE

TO FORM 990-PF, PG 1, LN 23

FORM 990-PF

CAPITAL GAINS COLUMN (A) DIVIDENDS AMOUNT

0 . 265 .

0 . 265 .

STATEMENT 2

AMOUNT

<1,007 .>

<1,007 .>

STATEMENT 4

22-3641205 " HELEN AND IRVING ROGOW FOUNDATION

'FORM 990-PF OTHER INVESTMENTS STATEMENT 5

FAIR MARKET BOOK VALUE VALUE

15,444 . 34,038 .

15,444 . 34,038 .

KINDER MORGAN ENERGY PARTNERS LP

TOTAL TO FORM 990-PF, PART II, LINE 13

FORM 990-PF PART VIII - LIST OF OFFICERS, DIRECTORS STATEMENT 6 TRUSTEES AND FOUNDATION MANAGERS

VINCENT LO RE, JR . 630 AVENUE C BAYONNE, NJ 07002

EUGENE GREENAN 29 EAST 29TH STREE BAYONNE, NJ 07002

NANCY FIAMINGO 65 JAMES STREET £DISON, NJ 08818

STANLEY TURTLETAUB 526 BROADWAY BAYONNE, NJ 07002

TRUSTEE 1 0 . 0 . 0 .

TOTALS INCLUDED ON 990-PF, PAGE 6, PART VIII 0 . 0 . 0 .

17 STATEMENT S) 5, 6 14260508 756599 17-03598 2001 .05030 HELEN AND IRVING ROGOW FOUN 17-03591

DESCRIPTION

NAME AND ADDRESS

DR . LOUIS ROGOW 21 POST-KUNHARDT ROAD BERNARDSVILLE, NJ 07924

ENID ROGOW 21 POST-KUNHARDT ROAD BERNARDSVILLE, NJ 07924

EMPLOYEE TITLE AND COMPEN- BEN PLAN EXPENSE

AVRG HRS/WK SATION CONTRIB ACCOUNT

PRES . AND TREAS . 2 0 . 0 . 0 .

V .P . AND SECTY . 1 0 . 0 . 0 .

TRUSTEE 1 0 . 0 . 0 .

TRUSTEE 1 0 . 0 . 0 .

TRUSTEE 1 0 . 0 . 0 .

HELEN AND IRVING ROGOW FOUNDATION 22-3641205

18 STATEMENT S) 7 08360509 756599 17-03598 2001 .05030 HELEN AND IRVING ROGOw FOUN 17-03591

i 'FORM 990-PF PART XV - LINE 1A STATEMENT 7

LIST OF FOUNDATION MANAGERS

NAME OF MANAGER

DR . LOUIS ROGOW ENID ROGOW

farm 990-pf return of private foundation omb no...

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