Instrumentl eFile Render
Object ID: 202331329349100918 - Rendered 2024-11-05
TIN: 23-7218805
Form
990-PF
Department of the Treasury
Internal Revenue Service
Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
Do not enter social security numbers on this form as it may be made public.
Go to
www.irs.gov/Form990PF
for instructions and the latest information.
OMB No. 1545-0047
20
22
Open to Public Inspection
For calendar year 2022, or tax year beginning
08-01-2022
, and ending
12-31-2022
Name of foundation
THE ALBERT B & AUDREY G RATNER
FAMILY FOUNDATION
Number and street (or P.O. box number if mail is not delivered to street address)
3401 TUTTLE ROAD 350
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
SHAKER HEIGHTS
,
OH
44122
A Employer identification number
23-7218805
B
Telephone number (see instructions)
(440) 345-3687
C
If exemption application is pending, check here
G
Check all that apply:
Initial return
Initial return of a former public charity
Final return
Amended return
Address change
Name change
D 1.
Foreign organizations, check here.............
2
. Foreign organizations meeting the 85%
test, check here and attach computation ...
E
If private foundation status was terminated
under section 507(b)(1)(A), check here .......
H
Check type of organization:
Section 501(c)(3) exempt private foundation
Section 4947(a)(1) nonexempt charitable trust
Other taxable private foundation
F
If the foundation is in a 60-month termination
under section 507(b)(1)(B), check here .......
I
Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)
$
109,318
J
Accounting method:
Cash
Accrual
Other (specify)
(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)
1
Contributions, gifts, grants, etc., received (attach schedule)
0
2
Check
.............
3
Interest on savings and temporary cash investments
2,078
2,078
4
Dividends and interest from securities
...
1,110
1,110
5a
Gross rents
............
b
Net rental income or (loss)
6a
Net gain or (loss) from sale of assets not on line 10
8,033
b
Gross sales price for all assets on line 6a
253,628
7
Capital gain net income (from Part IV, line 2)
...
246,740
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)
.......
12
Total.
Add lines 1 through 11
........
11,221
249,928
13
Compensation of officers, directors, trustees, etc.
0
0
0
14
Other employee salaries and wages
......
15
Pension plans, employee benefits
.......
16a
Legal fees (attach schedule)
.........
b
Accounting fees (attach schedule)
.......
c
Other professional fees (attach schedule)
....
17
Interest
...............
18
Taxes (attach schedule) (see instructions)
...
List of Attached Documents:
// Content
11,430
0
0
19
Depreciation (attach schedule) and depletion
...
20
Occupancy
..............
21
Travel, conferences, and meetings
.......
22
Printing and publications
..........
23
Other expenses (attach schedule)
.......
List of Attached Documents:
// Content
257
0
257
24
Total operating and administrative expenses.
Add lines 13 through 23
..........
11,687
0
257
25
Contributions, gifts, grants paid
.......
934,721
934,721
26
Total expenses and disbursements.
Add lines 24 and 25
946,408
0
934,978
27
Subtract line 26 from line 12:
a
Excess of revenue over expenses and disbursements
-935,187
b
Net investment income
(if negative, enter -0-)
249,928
c
Adjusted net income
(if negative, enter -0-)
...
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X
Form
990-PF
(2022)
Form 990-PF (2022)
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
1
Cash—non-interest-bearing
.............
2
Savings and temporary cash investments
.........
798,910
109,318
109,318
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 (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
..........
10a
Investments—U.S. and state government obligations (attach schedule)
b
Investments—corporate stock (attach schedule)
.......
c
Investments—corporate bonds (attach schedule)
.......
11
Investments—land, buildings, and equipment: basis
Less: accumulated depreciation (attach schedule)
12
Investments—mortgage loans
.............
13
Investments—other (attach schedule)
..........
245,595
0
0
14
Land, buildings, and equipment: basis
Less: accumulated depreciation (attach schedule)
15
Other assets (describe
)
16
Total assets
(to be completed by all filers—see the
instructions. Also, see page 1, item I)
1,044,505
109,318
109,318
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)
......
22
Other liabilities (describe
)
23
Total liabilities
(add lines 17 through 22)
.........
0
0
Foundations that follow FASB ASC 958, check here
and complete lines 24, 25, 29 and 30.
24
Net assets without donor restrictions
...........
25
Net assets with donor restrictions
............
Foundations that do not follow FASB ASC 958, check here
and complete lines 26 through 30.
26
Capital stock, trust principal, or current funds
........
0
0
27
Paid-in or capital surplus, or land, bldg., and equipment fund
0
0
28
Retained earnings, accumulated income, endowment, or other funds
1,044,505
109,318
29
Total net assets or fund balances
(see instructions)
.....
1,044,505
109,318
30
Total liabilities and net assets/fund balances
(see instructions)
.
1,044,505
109,318
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
1,044,505
2
Enter amount from Part I, line 27a
.....................
2
-935,187
3
Other increases not included in line 2 (itemize)
3
0
4
Add lines 1, 2, and 3
..........................
4
109,318
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 II, column (b), line 29
.
6
109,318
Form
990-PF
(2022)
Form 990-PF (2022)
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
PUBLICLY TRADED SECURITIES
2007-12-01
2022-10-04
b
c
d
e
(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
253,628
6,888
246,740
b
c
d
e
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
246,740
b
c
d
e
2
Capital gain net income or (net capital loss)
If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7
2
246,740
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
Form
990-PF
(2022)
Form 990-PF (2022)
Page
4
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
and enter “N/A" on line 1.
Date of ruling or determination letter:
(attach copy of letter if necessary–see instructions)
1
3,474
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
0
3
Add lines 1 and 2
...........................
3
3,474
4
Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-)
4
0
5
Tax based on investment income.
Subtract line 4 from line 3. If zero or less, enter -0-
.....
5
3,474
6
Credits/Payments:
a
2022 estimated tax payments and 2021 overpayment credited to 2022
6a
6,000
b
Exempt foreign organizations—tax withheld at source
......
6b
0
c
Tax paid with application for extension of time to file (Form 8868)
...
6c
0
d
Backup withholding erroneously withheld
...........
6d
0
7
Total credits and payments. Add lines 6a through 6d
..............
7
6,000
8
Enter any
penalty
for underpayment of estimated tax.
Check here
if Form 2221 is attached.
8
0
9
Tax due.
If the total of lines 5 and 8 is more than line 7, enter
amount owed
.......
9
10
Overpayment.
If line 7 is more than the total of lines 5 and 8, enter the
amount overpaid
...
10
2,526
11
Enter the amount of line 10 to be:
Credited to 2023 estimated tax
2,526
Refunded
11
0
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.
$
0
(2)
On foundation managers.
$
0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.
$
0
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:
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
Yes
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)
OH
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 2022 or the taxable year beginning in 2022? 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
Form
990-PF
(2022)
Form 990-PF (2022)
Page
5
Part VI-A
Statements Regarding Activities
(continued)
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 address
N/A
14
The books are in care of
RMS INVESTMENT GROUP ATTNBRUCE GE
Telephone no.
(440) 345-3687
Located at
3401 TUTTLE ROAD SUITE 350
SHAKER HEIGHTS
OH
ZIP+4
44122
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of
Form 1041
—check here
.........
and enter the amount of tax-exempt interest received or accrued during the year
........
15
16
At any time during calendar year 2022, did the foundation have an interest in or a signature or other authority over
Yes
No
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
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
........
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 2022?
.............
1d
No
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 2022, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2022?
....................
2a
No
If "Yes," list the years
20
,
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.
20
,
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 2022 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 2022.)
.....................
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 2022?
..
4b
No
Form
990-PF
(2022)
Form 990-PF (2022)
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
.........
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
ALBERT B RATNER
PRESIDENT
1.00
0
0
0
RMS INVESTMENT GROUP 3401 TUTTLE RD
STE 350
SHAKER HEIGHTS
,
OH
44122
AUDREY G RATNER
TRUSTEE
1.00
0
0
0
RMS INVESTMENT GROUP 3401 TUTTLE RD
STE 350
SHAKER HEIGHTS
,
OH
44122
BRIAN RATNER
TRUSTEE/TREASURER
1.00
0
0
0
RMS INVESTMENT GROUP 3401 TUTTLE RD
STE 350
SHAKER HEIGHTS
,
OH
44122
DEBORAH RATNER SALZBERG
SECRETARY/TRUSTEE
1.00
0
0
0
RMS INVESTMENT GROUP 3401 TUTTLE RD
STE 350
SHAKER HEIGHTS
,
OH
44122
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
...................
0
Form
990-PF
(2022)
Form 990-PF (2022)
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
.............
0
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
2
All other program-related investments. See instructions.
3
Total.
Add lines 1 through 3
.........................
0
Form
990-PF
(2022)
Form 990-PF (2022)
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
102,348
b
Average of monthly cash balances
.......................
1b
330,916
c
Fair market value of all other assets (see instructions)
................
1c
0
d
Total
(add lines 1a, b, and c)
.........................
1d
433,264
e
Reduction claimed for blockage or other factors reported on lines 1a and
1c (attach detailed explanation)
.............
1e
0
2
Acquisition indebtedness applicable to line 1 assets
..................
2
0
3
Subtract line 2 from line 1d
.........................
3
433,264
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions)
.............................
4
6,499
5
Net value of noncharitable-use assets.
Subtract line 4 from line 3.
............
5
426,765
6
Minimum investment return.
Enter 5% (0.05) of line 5
................
6
8,945
Part X
Distributable Amount
(see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here
and do not complete this part.)
1
Minimum investment return from Part IX, line 6
..................
1
8,945
2a
Tax on investment income for 2022 from Part V, line 5
.......
2a
3,474
b
Income tax for 2022. (This does not include the tax from Part V.)
...
2b
c
Add lines 2a and 2b
............................
2c
3,474
3
Distributable amount before adjustments. Subtract line 2c from line 1
............
3
5,471
4
Recoveries of amounts treated as qualifying distributions
................
4
0
5
Add lines 3 and 4
............................
5
5,471
6
Deduction from distributable amount (see instructions)
.................
6
0
7
Distributable amount
as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1
...
7
5,471
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
934,978
b
Program-related investments—total from Part VIII-B
..................
1b
0
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
934,978
Form
990-PF
(2022)
Form 990-PF (2022)
Page
9
Part XII
Undistributed Income
(see instructions)
(a)
Corpus
(b)
Years prior to 2021
(c)
2021
(d)
2022
1
Distributable amount for 2022 from Part X, line 7
5,471
2
Undistributed income, if any, as of the end of 2022:
a
Enter amount for 2021 only
.......
0
b
Total for prior years:
20
,
20
,
20
0
3
Excess distributions carryover, if any, to 2022:
a
From 2017
......
168,668
b
From 2018
......
2,138,166
c
From 2019
......
1,172,416
d
From 2020
......
691,582
e
From 2021
......
1,236,813
f
Total
of lines 3a through e
........
5,407,645
4
Qualifying distributions for 2022 from Part
XI, line 4:
$
934,978
a
Applied to 2021, but not more than line 2a
0
b
Applied to undistributed income of prior years
(Election required—see instructions)
.....
0
c
Treated as distributions out of corpus (Election
required—see instructions)
........
0
d
Applied to 2022 distributable amount
.....
5,471
e
Remaining amount distributed out of corpus
929,507
5
Excess distributions carryover applied to 2022.
0
0
(If an amount appears in column (d), the
same amount must be shown in column (a).)
6
Enter the net total of each column as
indicated below:
a
Corpus. Add lines 3f, 4c, and 4e. Subtract line 5
6,337,152
b
Prior years’ undistributed income. Subtract
line 4b from line 2b
..........
0
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
......
0
d
Subtract line 6c from line 6b. Taxable amount
—see instructions
...........
0
e
Undistributed income for 2021. Subtract line
4a from line 2a. Taxable amount—see
instructions
.............
0
f
Undistributed income for 2022. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2023
..........
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)
.......
0
8
Excess distributions carryover from 2017 not
applied on line 5 or line 7 (see instructions)
...
168,668
9
Excess distributions carryover to 2023.
Subtract lines 7 and 8 from line 6a
......
6,168,484
10
Analysis of line 9:
a
Excess from 2018
....
2,138,166
b
Excess from 2019
....
1,172,416
c
Excess from 2020
....
691,582
d
Excess from 2021
....
1,236,813
e
Excess from 2022
....
929,507
Form
990-PF
(2022)
Form 990-PF (2022)
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 2022, enter the date of the ruling
......
b
Check box to indicate whether the organization is a private operating foundation described in section
4942(j)(3)
or
4942(j)(5)
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)
2022
(b)
2021
(c)
2020
(d)
2019
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.)
1
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 the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
ALBERT B RATNER
AUDREY G RATNER
b
List 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.
2
Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
Check here
if the foundation only makes contributions to preselected charitable organizations and does not accept
unsolicited requests for funds. If the foundation makes gifts, grants, etc. to individuals or organizations under
other conditions, complete items 2a, b, c, and d. See instructions
a
The name, address, and telephone number or email address of the person to whom applications should be addressed:
b
The form in which applications should be submitted and information and materials they should include:
c
Any submission deadlines:
d
Any restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
Form
990-PF
(2022)
Form 990-PF (2022)
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)
a
Paid during the year
AL-MUHIBBAH FOUNDATION
1870 E 79TH ST
CLEVELAND
,
OH
44103
PC
ANNUAL FUND
3,000
AMERICAN JEWISH COMMITTEEE
165 56TH STREET
NEW YORK
,
NY
10022
PC
CLEVELAND RICHARD H. ADLER LEADERSHIP AWARDS
10,000
BARBARA & ABRAHAM MILLER FAMILY FOUNDATION
1100 SUPERIOR AVE EAST 700
CLEVELAND
,
OH
44114
PC
IHO OF BARB AND ABE'S ANNIVERSARY
1,000
BIG BROTHERS BIG SISTERS OF GREATER CLEVELAND
14837 DETROIT AVE 292
CLEVELAND
,
OH
44102
PC
ANNUAL FUND
100
CLEVELAND CHESED CENTER
1898 S TAYLOR ROAD
CLEVELAND HTS
,
OH
44118
PC
ANNUAL FUND
5,000
CLEVELAND HOUSING NETWORK INC
2999 PAYNE AVE SUITE 134
CLEVELAND
,
OH
44114
PC
ANNUAL FUND
100
CLEVELAND INSTITUTE OF ART
11610 EUCLID AVE
CLEVELAND
,
OH
44106
PC
ANNUAL FUND
1,000
CLEVELAND INSTITUTE OF MUSIC
11021 EAST BOULEVARD
CLEVELAND
,
OH
44106
PC
ANNUAL FUND
10,000
CLEVELAND JAZZ ORCHESTRA
2525 E ROYALTON ROAD UNIT 470218
BROADVIEW HEIGHTS
,
OH
44147
PC
ANNUAL FUND
1,000
CLEVELAND JEWISH SACRED SOCIETY
3504 BENDEMEER
CLEVELAND HEIGHTS
,
OH
44118
PC
ANNUAL FUND
250
CLEVELAND POLICE FOUNDATION
2301 PAYNE AVE SUITE 201
CLEVELAND
,
OH
44114
PC
ANNUAL FUND
25,000
CLEVELAND STATE UNIVERSITY FOUNDATION INC
2121 EUCLID AVENUE RT1235
CLEVELAND
,
OH
44115
PC
THE PRATT CENTER-SULLIVAN DECKARD STUDENTS HOLIDAY CONTRIBUTION
1,500
CLEVELAND YENTAS
PO BOX 331
GATES MILLS
,
OH
44040
PC
ANNUAL FUND
1,000
COUNCIL GARDENS
2501 NORTH TAYLOR ROAD
CLEVELAND HTS
,
OH
44118
PC
ANNUAL FUND
100
CUYAHOGA COUNTY PUBLIC LIBRARY FOUNDATION
2111 SNOW ROAD
PARMA
,
OH
44134
PC
ANNUAL FUND
10,000
DETROIT-SHOREWAY COMMUNITY DEVELOPMENT ORG- OLD
6516 DETROIT AVE SUITE 1
CLEVELAND
,
OH
44102
PC
NORTHWEST NEIGHBORHOODS CDC-CAPITAL THEATRE CENTENNTIAL CELEBRATION
8,615
DIVERSITY CENTER OF NORTHEAST OHIO
3659 GREEN ROAD STE 220
CLEVELAND
,
OH
44122
PC
68TH ANNUAL HUMANITARIAN AWARD DINNER
2,884
EARLY CHILDHOOD ENRICHMENT CENTER
19824 SUSSEX RD
SHAKER HEIGHTS
,
OH
44122
PC
ANNUAL FUND
250
EASTER SEALS OF NORTHERN OHIO INC
155 KEN MAR INDUSTRIAL PKWY
BROADVIEW HTS
,
OH
44147
PC
ANNUAL FUND
100
ELIE WIESEL FOUNDATION FOR HUMANITY
555 MADISON AVE 20TH FLOOR
NEW YORK
,
NY
10022
PC
ANNUAL FUND
250
FRIENDS OF GINN ACADEMY CORPORATION
665 E 162ND ST
CLEVELAND
,
OH
44110
PC
LIFE COACH SALARIES
40,000
FUCHS MIZRACHI SCHOOL
26600 SHAKER BOULEVARD
BEACHWOOD
,
OH
44122
PC
APL:ASC 2022
10,000
GREATER CLEVELAND FOOD BANK INC
15500 SOUTH WATERLOO ROAD
CLEVELAND
,
OH
44110
PC
CAMPAIGN FOR THE GREATER CLEVELAND FOODBANK
10,000
GROSS SCHECHTER DAY SCHOOL
27601 FAIRMOUNT BLVD
PEPPER PIKE
,
OH
44124
PC
ANNUAL FUND
2,500
GUIDING EYES FOR THE BLIND
611 GRANITE SPRINGS ROAD
YORKTOWN HEIGHTS
,
NY
10598
PC
ANNUAL FUND
100
HANDS TOGETHER INC
PO BOX 80985
SPRINGFIELD
,
MA
01138
PC
ANNUAL FUND
2,000
HEARING HEALTH FOUNDATION
575 EIGHT AVE 1201
NEW YORK
,
NY
10018
PC
ANNUAL FUND
500
HEBREW FREE LOAN ASSOCIATION
23300 CHAGRIN BLVD SUITE 204
BEACHWOOD
,
OH
44122
PC
ANNUAL FUND
5,000
HOPEWELL INN
147 BELL STREET SUITE 303
CHAGRIN FALLS
,
OH
44022
PC
ANNUAL FUND-IN HONOR OF CLARA RANKIN
2,500
HUNGER NETWORK OF GREATER CLEVELAND
4415 EUCLID AVE STE 110
CLEVELAND
,
OH
44103
PC
ANNUAL FUND
1,000
INDEPENDENT MONTEFIORE SHELTER
29125 CHAGRIN BLVD
BEACHWOOD
,
OH
44122
PC
ANNUAL FUND
500
JEWISH FEDERATION OF CLEVELAND
25701 SCIENCE PARK DRIVE
CLEVELAND
,
OH
441227302
PC
JFSA EMERGENCY TUITION SUPPORT FOR SPECIAL EDUCATIONAL ENVIRONMENTS
10,000
JEWISH LEARNING CONNECTION
2195 S GREEN RD
S EUCLID
,
OH
44121
PC
ANNUAL FUND
10,000
JEWISH NATIONAL FUND-USA
42 E 69TH ST
NEW YORK
,
NY
10021
PC
TREE OF LIFE AWARD DINNER
2,500
JEWISH THEOLOGICAL SEMINARY OF AMERICA
3080 BROADWAY
NEW YORK
,
NY
100274649
PC
ANNUAL FUND
10,000
JOHN CARROLL UNIVERSITY
ADVANCEMENT SERVICES 1 JOHN CARROLL
BOULEVARD
UNIVERSITY HEIGHTS
,
OH
44118
PC
ANNUAL FUND
1,000
KENT STATE UNIVERSITY FOUNDATION
PO BOX 5190
KENT
,
OH
44242
PC
ANNUAL FUND
250
KOL ISRAEL FOUNDATION INC
3681 S GREEN RD SUITE 306
BEACHWOOD
,
OH
44122
PC
ROLL WITH KOL- FUNDRAISER
50,000
LOYOLA UNIVERSITY CHICAGO
GIFT PROCESSING - PO BOX 4336
CAROL STREAM
,
IL
601224336
PC
ANNUAL FUND
5,000
MALACHI HOUSE
2810 CLINTON AVENUE
CLEVELAND
,
OH
44113
PC
ANNUAL FUND
250
MARCH OF DIMES
1550 CRYSTAL DR SUITE 1300
ARLINGTON
,
VA
22202
PC
ANNUAL FUND
100
MICHIGAN STATE UNIVERSITY
535 CHESTNUT ROAD ROOM 300
EAST LANSING
,
MI
48824
PC
$10K FOR ANNUAL FUND AND $5K FOR THE 2022 ALUMNI GRAND AWARDS
15,000
MONTEFIORE HOME
ONE DAVID N MYERS PARKWAY
BEACHWOOD
,
OH
441221101
PC
ANNUAL FUND
10,000
MUSICAL ARTS ASSOCIATION
11001 EUCLID AVE SEVERANCE HALL
CLEVELAND
,
OH
44106
PC
2022 CLEVELAND ORCHESTRA GALA
122,250
MUSICAL ARTS ASSOCIATION
11001 EUCLID AVE SEVERANCE HALL
CLEVELAND
,
OH
44106
PC
2021 CLEVELAND ORCHESTRA GALA
75,000
NATIONAL LAW ENFORCEMENT OFFICERS MEMORIAL FUND
444 E STREET NW
WASHINGTON
,
DC
20001
PC
ANNUAL FUND
250
NATIONAL MILITARY FAMILY ASSOCIATION
2800 EISENHOWER AVE SUITE 250
ALEXANDRIA
,
VA
22314
PC
ANNUAL FUND
500
NATIONAL MULTIPLE SCLEROSIS SOCIETY
722 THIRD AVE 3RD FLOOR
NEW YORK
,
NY
10017
PC
ANNUAL FUND
250
NORTH COAST COMMUNITY HOMES
14221 BROADWAY AVENUE
CLEVELAND
,
OH
44125
PC
ANNUAL FUND
100
NORTHEAST OHIO HISPANIC CENTER FOR ECONOMIC DVLP
2511 CLARK AVE
CLEVELAND
,
OH
44109
PC
CENTROVILLA 25
5,000
NORTHERN OHIO INTERNATIONAL DYSLEXIA ASSOCIATION
PO BOX 172
RICHFIELD
,
OH
44286
PC
ANNUAL FUND
3,000
OHR TORAH STONE INSTITUTIONS
49 WEST 45TH STREET STE 701
NEW YORK
,
NY
10036
PC
ANNUAL FUND
15,000
OHR TORAH STONE INSTITUTIONS
49 WEST 45TH STREET STE 701
NEW YORK
,
NY
10036
PC
ANNUAL FUND
10,000
PARK SYNAGOGUE
27500 SHAKER BLVD
PEPPER PIKE
,
OH
44124
PC
CROWN SOCIETY ($50K) AND UKRAINE RESETTLEMENT PROJECT ($2K)
52,000
PIANO CLEVELAND
20600 CHAGRIN BLVD STE 1110
SHAKER HTS
,
OH
44122
PC
ANNUAL FUND
2,400
PLAYHOUSE SQUARE FOUNDATION
1501 EUCLID AVENUE SUITE 200
CLEVELAND
,
OH
441152197
PC
ANNUAL FUND
2,200
PROVIDENCE HOUSE INC
2050 W 32ND STREET
CLEVELAND
,
OH
44113
PC
ANNUAL FUND
500
SEMACH SEDEK RIAS SYNAGOGUE
2004 S GREEN ROAD
CLEVELAND
,
OH
44121
PC
CLEVELAND KOSHER FOOD PANTRY
10,000
ST IGNATIUS HIGH SCHOOL
1911 WEST 30TH STREET
CLEVELAND
,
OH
44113
PC
ANNUAL FUND
1,000
ST JOSEPH'S ACADEMY
3470 ROCKY RIVER DRIVE
CLEVELAND
,
OH
44111
PC
ANNUAL FUND
1,000
ST JUDES CHILDREN RESEARCH HOSPITAL
501 ST JUDE PLACE
MEMPHIS
,
TN
38105
PC
ANNUAL FUND
1,000
ST VINCENT CHARITY HOSPITAL DEVELOPMENT FUND
2351 EAST 22ND STREET
CLEVELAND
,
OH
44115
PC
ANNUAL FUND
5,000
TALMUDICAL ACADEMY OF BALTIMORE FOUNDATION
4445 OLD COURT ROAD
BALTIMORE
,
MD
212082795
PC
ANNUAL FUND
750
THE CITY CLUB OF CLEVELAND
850 EUCLID 2ND FL
CLEVELAND
,
OH
44114
PC
GUARDIANS OF FREE SPEECH
25,000
THE CREW FOUNDATION
PO BOX 608162
CLEVELAND
,
OH
44108
PC
ANNUAL FUND
5,000
THE METRO HEALTH FOUNDATION INC
2500 METROHEALTH DRIVE
CLEVELAND
,
OH
44109
PC
THE AKRAM BOUTROS HOPE IN ACTION ENDOWED PROFESSORSHIP
5,000
THE MUSSAR INSTITUTE
1025 GATEWAY BLVD 303-318
BOYNTON BEACH
,
FL
33426
PC
ANNUAL FUND
200
THE SCULPTURE CENTER
1834 E 123RD STREET
CLEVELAND
,
OH
44106
PC
ANNUAL FUND
250
UNITED SYNAGOGUE OF CONSERVATIVE JUDAISM
3080 BROADWAY SUITE B208
NEW YORK
,
NY
10027
PC
ANNUAL FUND
372
UNITED WAY OF GREATER CLEVELAND
1331 EUCLID AVENUE
CLEVELAND
,
OH
44115
PC
2019 ANNUAL FUND
105,000
UNITED WAY OF GREATER CLEVELAND
1331 EUCLID AVENUE
CLEVELAND
,
OH
44115
PC
2020 AND 2021 ANNUAL FUNDS
210,000
VALUES-IN-ACTION FOUNDATION
6700 BETA DR SUITE 120
MAYFIELD
,
OH
44143
PC
2022 CELEBRATION OF GOODNESS
5,000
WESTERN RESERVE HISTORICAL SOCIETY
10825 EAST BOULEVARD
CLEVELAND
,
OH
441061777
PC
ANNUAL FUND
100
WORLD JEWISH CONGRESS
501 MADISON AVENUE
NEW YORK
,
NY
10022
PC
ANNUAL FUND
1,000
YAVNE TEACHERS COLLEGE FOR WOMEN
2602 BISHOP ROAD
WICKLIFFE
,
OH
44092
PC
ANNUAL FUND
1,000
YOUTH OPPORTUNITIES UNLIMITED
1228 EUCLID AVENUE STE 200
CLEVELAND
,
OH
44115
PC
ANNUAL FUND
250
Total
.................................
3a
934,721
b
Approved for future payment
Total
.................................
3b
0
Form
990-PF
(2022)
Form 990-PF (2022)
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.)
1
Program service revenue:
(a)
Business code
(b)
Amount
(c)
Exclusion code
(d)
Amount
a
b
c
d
e
f
g
Fees and contracts from government agencies
2
Membership dues and assessments
....
3
Interest on savings and temporary cash
investments
...........
14
2,078
4
Dividends and interest from securities
....
14
1,110
5
Net rental income or (loss) from real estate:
a
Debt-financed property
......
b
Not 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
............
18
8,033
9
Net income or (loss) from special events:
10
Gross profit or (loss) from sales of inventory
11
Other revenue:
a
b
c
d
e
12
Subtotal. Add columns (b), (d), and (e)
..
0
11,221
0
13
Total.
Add line 12, columns (b), (d), and (e)
..................
13
11,221
(See worksheet in line 13 instructions to verify calculations.)
Part XV-B
Relationship of Activities to the Accomplishment of Exempt Purposes
Line No.
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
(2022)
Form 990-PF (2022)
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?
...........
Yes
No
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.
May the IRS discuss this return
with the preparer shown below?
See instructions.
Yes
No
Signature of officer or trustee
Date
Title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's Signature
Date
Check if self-
employed
PTIN
Firm's name
Firm's EIN
Firm's address
Phone no.
Form
990-PF
(2022)
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Form 990PF - Special Condition Description:
Special Condition Description