2024-05-15T21:09:44-05:00 2023-06-30 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 245 PARK AVENUE 12TH FLOOR NEW YORK NY 10167 990 2022-07-01 136115218 JULES WEBER FOUNDATION JULE 2123080628 305 EAST 47TH STREET 11B NEW YORK NY 10017 PASCAL GUILLOTIN PRESIDENT 2123080628 2024-05-13 1 PASCAL GUILLOTIN XXX-XX-XXXX 1 EVA MRUK P00543254 2122862600 2024-05-15 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z PASCAL GUILLOTIN 305 EAST 47TH STREET 11B NEW YORK NY 10017 752562 0 X N/A X 1929 NY PROVIDING FINANCIAL ASSISTANCE TO THOSE IN THE CULINARY PROFESSION AND FOR OTHER BENEVOLENT PURPOSES. 4 4 0 4 -2885 0 0 0 0 0 301649 260525 -2855 -1678 298794 258847 9150 8400 0 0 0 0 0 0 0 41456 39735 50606 48135 248188 210712 6000852 6284622 0 0 6000852 6284622 X AIDING AND ASSISTING THE PRESENT AND FUTURE MEMBERS OF THE SOCIETE CULINAIRE PHILANTHROPIQUE, INC. AND OTHERS IN THE CULINARY PROFESSION WHO MAY, FROM TIME TO TIME, BE IN NEED OF FINANCIAL ASSISTANCE CAUSED BY ILLNESS, DEATH, DISTRESS OR OTHER CIRCUMSTANCES. PROVIDING FINANCIAL ASSISTANCE FOR ANY OTHER BENEVOLENT PURPOSES DEEMED WORTHY BY THE BOARD OF TRUSTEES. 0 0 8400 8400 0 CASH CONTRIBUTIONS TO ORGANIZATIONS FOR BENEVOLENT, BENEFICIAL, AND CHARITABLE PURPOSES:THE FOUNDATION CONTRIBUTED TO NINE ORGANIZATIONS INCLUDING THE AMERICAN RED CROSS AND VARIOUS LOCAL AND NATIONAL CHARITABLE ORGANIZATIONS.THE JULES WEBER FOUNDATION ALSO MADE THREE $500 DONATIONS TO THREE SOCIETE CULINAIRE PHILANTHROPIQUE MEMBERS' FAMILIES TO HELP DEFRAY FUNERAL COSTS. THE ORGANIZATION MADE A $1,000 GRANT TO AN INDIVIDUAL IN NEED. 8400 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 0 1 1 0 0 0 0 0 0 0 X 4 4 0 1 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 NY X X ANTHONY ARBEENY 2123080628 305 EAST 47TH STREET NEW YORK NY 10017 X PASCAL GUILLOTIN PRESIDENT/TRUSTEE 0.30 8.00 X X 0 0 0 YVES BUSNEL TREASURER/TRUSTEE 0.30 5.30 X X 0 0 0 THOMAS SANTAMARIA SECRETARY/TRUSTEE 0.30 5.30 X X 0 0 0 HENRI DUBARRY TRUSTEE 0.30 8.00 X 0 0 0 0 0 0 0 0 0 0 0 155557 155557 598683 493715 104968 104968 104968 MISCELLANEOUS INCOME 900099 1742 1742 OTHER FROM PASS-THRU 901101 -3420 -2885 -535 -1678 258847 0 -2885 261732 6900 6900 1500 1500 11400 11400 14594 14594 1200 1200 9604 9604 2022 2022 OTHER ADMIN EXPENSES 500 500 FOREIGN TAX WITHHELD 415 415 48135 8400 39735 0 329358 445432 177841 206613 5493653 5632577 6000852 6284622 0 0 X 6000852 6284622 6000852 6284622 6000852 6284622 X 210712 69638 3420 X X 0 1 X 0 0 0 X 316896 69638 3420 73058 243838 14594 415 15009 258847 33126 0 33126 14594 415 15009 48135 PART X, LINE 2: THE FOUNDATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. MANAGEMENT BELIEVES THE FOUNDATION HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS AS OF JUNE 30, 2023. THE FOUNDATION'S TAX RETURNS FOR ALL YEARS SINCE FISCAL 2020 REMAIN OPEN TO EXAMINATION BY THE RESPECTIVE TAXING AUTHORITIES. THERE ARE CURRENTLY NO TAX EXAMINATIONS IN PROGRESS. PART XI, LINE 2D - OTHER ADJUSTMENTS: OTHER FROM PASS-THRU 3,420. PART XI, LINE 4B - OTHER ADJUSTMENTS: FOREIGN TAXES WITHHELD REPORTED ON PART IX, LINE 24 415. PART XII, LINE 4B - OTHER ADJUSTMENTS: FOREIGN TAXES WITHHELD REPORTED ON PART IX, LINE 24 415. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION IS ADMINISTERED BY SOCIETE CULINAIRE PHILANTHROPIQUE, INC., A RELATED ORGANIZATION. SOCIETE CULINAIRE PHILANTHROPIQUE, INC. PROVIDES DAILY ADMINISTRATIVE OVERSIGHT TO THE ORGANIZATION, WHICH INCLUDES BUT IS NOT LIMITED TO THE FOLLOWING: PLANNING/EXECUTING BUDGET AND FINANCIAL OPERATIONS OF THE ORGANIZATION, SUPERVISING EXEMPT OPERATIONS OF THE ORGANIZATION, AND OVERSEEING ITS INVESTMENTS. FORM 990, PART VI, SECTION A, LINE 8B THE CURRENT BOARD OVERSEES ALL AREAS OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. WHEN THE FORM 990 HAS BEEN PREPARED, REVIEWED BY AN OUTSIDE CONSULTANT AND IS READY TO BE FILED WITH THE INTERNAL REVENUE SERVICE, IT IS ELECTRONICALLY SENT TO THE BOARD MEMBERS OF THE ORGANIZATION FOR ANY COMMENTS. ANY COMMENTS ARE THEN SUMMARIZED AND PROVIDED TO THE OUTSIDE ACCOUNTANTS. EACH ISSUE IS DOCUMENTED AND ADDRESSED UNTIL THE RETURN IS FINALIZED AND APPROVED FOR FILING. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY GOVERNS THE ACTIVITIES OF THE BOARD OF THE ORGANIZATION. QUESTIONS ABOUT THE POLICY ARE DIRECTED TO THE BOARD. IT IS THE DUTY OF ALL BOARD MEMBERS TO BE AWARE OF THIS POLICY, AND TO IDENTIFY CONFLICTS OF INTEREST AND SITUATIONS THAT MAY RESULT IN THE APPEARANCE OF A CONFLICT AND TO DISCLOSE THOSE SITUATIONS/CONFLICTS/OR POTENTIAL CONFLICTS TO THE PRESIDENT OF THE BOARD OR OTHER DESIGNATED PERSON, AS APPROPRIATE. THE CONFLICT OF INTEREST POLICY PROVIDES GUIDELINES FOR IDENTIFYING CONFLICTS, DISCLOSING CONFLICTS AND PROCEDURES TO BE FOLLOWED TO ASSIST ORGANIZATION MANAGE CONFLICTS OF INTEREST AND SITUATIONS THAT MAY RESULT IN THE APPEARANCE OF A CONFLICT. A CONFLICT OF INTEREST ARISES WHEN A BOARD MEMBER HAS A PERSONAL INTEREST THAT CONFLICTS WITH THE INTERESTS OF THE ORGANIZATION. BOARD MEMBERS MUST ANNUALLY DISCLOSE AND PROMPTLY UPDATE ANY DISCLOSURES PREVIOUSLY MADE ON AN ANNUAL CONFLICT DISCLOSURE QUESTIONNAIRE FORM PROVIDED BY THE ORGANIZATION THAT REQUESTS THEM TO IDENTIFY THEIR INTERESTS THAT COULD GIVE RISE TO CONFLICTS OF INTEREST. BOARD ARE ALSO URGED TO DISCLOSE CONFLICTS AS THEY ARISE AS WELL AS TO DISCLOSE THOSE SITUATIONS THAT ARE EVOLVING THAT MAY RESULT IN A CONFLICT OF INTEREST. ADVANCE DISCLOSURE MUST OCCUR SO THAT A DETERMINATION MAY BE MADE AS TO THE APPROPRIATE PLAN OF ACTION TO MANAGE THE CONFLICT. BOARD MEMBERS ARE TO DISCLOSE TO THE PRESIDENT OR CHAIR OF THE BOARD OF TRUSTEES AS SOON AS THE PERSON WITH THE CONFLICT IS AWARE OF THE CONFLICT/POTENTIAL CONFLICT OR APPEARANCE OF A CONFLICT EXISTS. FOR EACH INTEREST DISCLOSED, THE FULL BOARD OR THE PRESIDENT OF THE BOARD OF TRUSTEES, AS APPROPRIATE, WILL DETERMINE WHETHER THE ORGANIZATION: (A) TAKES NO ACTION OR (B) DISCLOSES THE SITUATION MORE BROADLY AND INVITES DISCUSSION/RESOLUTION BY THE FULL BOARD OF WHAT ACTION TO TAKE, OR (C) REFRAINS FROM TAKING ACTION AND OTHERWISE AVOID THE CONFLICT. WHEN THE CONFLICT INVOLVES A DECISION-MAKER, THE PERSON WITH THE CONFLICT ("INTERESTED PARTY"): (I) MUST FULLY DISCLOSE THE CONFLICT TO ALL OTHER DECISION-MAKERS; (II) MAY NOT BE INVOLVED IN THE DECISION OF WHAT ACTION TO TAKE (E.G., MAY NOT PARTICIPATE IN A VOTE) BUT MAY SERVE AS A RESOURCE TO PROVIDE OTHER DECISION-MAKERS WITH NEEDED INFORMATION. IN SOME CASES THE PERSON WITH THE CONFLICT MAY BE ASKED TO RECUSE HIM/HERSELF FROM SENSITIVE DISCUSSIONS SO AS NOT TO UNDULY INFLUENCE THE DISCUSSION OF THE CONFLICT. IN ALL CASES, DECISIONS INVOLVING A CONFLICT WILL BE MADE ONLY BY DISINTERESTED PERSONS. THE FACT THAT A CONFLICT WAS MANAGED AND THE OUTCOME WILL BE DOCUMENTED IN THE MINUTES OF BOARD MEETINGS IF THE CONFLICT WAS RELATED TO A BOARD MEMBER AND REPORTED TO THE PRESIDENT OF THE BOARD OF TRUSTEES. THE BOARD MONITORS PROPOSED OR ONGOING TRANSACTIONS OF THE ORGANIZATION (E.G., CONTRACTS WITH VENDORS AND COLLABORATIONS WITH THIRD PARTIES) FOR CONFLICTS OF INTEREST AND DISCLOSES THEM TO THE BOARD, AS APPROPRIATE, WHETHER DISCOVERED BEFORE OR AFTER THE TRANSACTION HAS OCCURRED. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION'S FORM 990 IS AVAILABLE TO THE PUBLIC UPON REQUEST AND IS ALSO AVAILABLE ON GUIDESTAR.ORG AND SIMILAR TYPES OF WEBSITES. FORM 990, PART VI, SECTION C, LINE 19 NO DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9: OTHER FROM PASS-THRU INVESTMENTS 3,420. FORM 990, PART XII, LINE 1: THE FOUNDATION MAINTAINS ITS ACCOUNTS ON THE CASH BASIS OF ACCOUNTING MODIFIED TO REFLECT THE APPRECIATION (DEPRECIATION) OF ITS MARKETABLE SECURITIES. CONSEQUENTLY, UNDER THE MODIFIED CASH BASIS OF ACCOUNTING, CERTAIN REVENUE AND THE RELATED ASSETS ARE RECOGNIZED WHEN RECEIVED, RATHER THAN WHEN EARNED AND CERTAIN EXPENSES ARE RECOGNIZED WHEN PAID, RATHER THAN WHEN THE OBLIGATION IS INCURRED. THE MODIFIED CASH BASIS OF ACCOUNTING IS A BASIS OF ACCOUNTING OTHER THAN ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA ("U.S. GAAP"). THE CULINARIANS' HOME FOUNDATION 305 EAST 47TH STREET SUITE 11B NEW YORK NY 10017 131635296 OPERATING OF RETIREMENT HOME NY 501(C)(3) PF SOCIETE CULINAIRE PHILANTHROPIQUE INC 0 SOCIETE CULINAIRE PHILANTHROPIQUE INC 305 EAST 47TH STREET SUITE 11B NEW YORK NY 10017 131325135 ASSISTING MEMBERS, PROMOTING CULINARY ARTS NY 501(C)(8) N/A 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0