{"success":true,"data":{"_id":133913393,"filings":[{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To provide financial and other assistance and support to to students,children and parents,and low-income families to assist with educational opportunities and other services listed in part iii.","primary_activities":"Support for the renovation and reconstruction of a charter school facility (pelham parkway building) which is home to several charter schools.","year":2014,"name":"FOUNDATION FOR A GREATER OPPORTUNITY C/O ICAHN ASSOCIATES HOLDING LLC","phone":"2127024300","type":"990","principal_officer":"Edward J Shanahan","year_formation":1996,"state_legal_domicile":"DE","tax_period_begin":"2014-01-01T00:00:00","tax_period_end":"2014-12-31T00:00:00","address":"767 FIFTH AVENUE 4700, NEW YORK, NY, 10153, USA","city":"NEW YORK","state":"NY","country":"USA","zip_code":"10153"},"Governance":{"501c3 determination":true,"Number of voting members":7,"Number of independent voting members":2,"Number of employees total":2,"Total Gross UBI":0,"Number of employees":2,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":true,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":false,"Federal grant audit required":false,"Audited financial statements consolidated":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":true,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":4273737,"Contributions":{"value":1295897,"Other contributions":944146,"Grant revenue":351751},"Program revenue":{"value":50000,"Total revenue":50000},"Investment income":{"value":2927840,"Investment income total":2927840,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0}},"Expenses":{"value":4399508,"Grant expense":{"value":907932,"Grants to domestic orgs":907932,"Grants to domestic individuals":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":647323,"Current officers":303225,"Disqualified persons":0,"Other salaries and wages":317633,"Pension plan contributions":3462,"Other employee benefits":1075,"Payroll taxes":21928},"Other expenses":{"value":2844253,"Management services":0,"Legal":7638,"Accounting":32224,"Lobbying services":0,"Investment management fees":0,"Other services":2528,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":4083,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":2647789,"Insurance":71821,"Travel entertainment payments":0,"Itemized Expenses":{"value":78170,"FILING FEES":62,"OTHER FEES AND TAXES":1650,"REPAIRS AND MAINTENANCE":76443,"POSTAGE":15}},"Functional Expenses":{"Program Service Expenses":4279487,"Management And General Expenses":120021,"Fundraising Expenses":0}},"Assets":{"value":200120467,"Non-interest bearing cash":64585,"Savings and temp cash investments":27037559,"Pledges and grants receivable":0,"Accounts receivable":16667,"Receivables from officers":118727570,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":43892097,"Investments publicly traded":0,"Investments other":9904268,"Investments program related":0,"Intangible assets":0,"Other assets":477721},"Liabilities":{"value":37900180,"Accounts payable, accrued":287950,"Grants payable":16492230,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":21120000},"Fund balance":{"value":162220287,"Unrestricted net assets":162220287,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Form990Details":{"program_service_accomplishments":[{"description":"SUPPORT FOR THE RENOVATION AND RECONSTRUCTION OF A CHARTER SCHOOL FACILITY (PELHAM PARKWAY BUILDING) WHICH IS HOME TO SEVERAL CHARTER SCHOOLS.","expense":1657954,"grants":351750,"revenue":50000}],"program_service_revenue_detail":[{"business_code":"532000","total_revenue":50000,"related_or_exempt_function_income":50000}],"functional_expense_allocations":{"current_officers_directors":{"program_services":303225,"total":303225},"disqualified_persons":{"total":0},"other_salaries_and_wages":{"program_services":317633,"total":317633},"pension_plan_contributions":{"program_services":3462,"total":3462},"other_employee_benefits":{"program_services":1075,"total":1075},"payroll_taxes":{"program_services":21928,"total":21928},"management_fees":{"total":0},"legal_fees":{"management_and_general":7638,"total":7638},"accounting_fees":{"management_and_general":32224,"total":32224},"lobbying_fees":{"total":0},"professional_fundraising_fees":{"total":0},"investment_management_fees":{"total":0},"other_service_fees":{"management_and_general":2528,"total":2528},"advertising":{"total":0},"office_expenses":{"total":0},"information_technology":{"total":0},"royalties":{"total":0},"occupancy":{"total":0},"travel":{"management_and_general":4083,"total":4083},"conferences_meetings":{"total":0},"interest":{"total":0},"payments_to_affiliates":{"total":0},"depreciation_depletion":{"program_services":2647789,"total":2647789},"insurance":{"management_and_general":71821,"total":71821}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"employment_tax_returns_filed":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_iii":true,"schedule_o_part_vi":true,"schedule_o_part_vii":true},"principal_officer_detail":{"person_name":"Edward J Shanahan"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":true,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false,"grants_payable_beginning_of_year":18691049,"grants_payable_end_of_year":16492230},"books_in_care_of_detail":{"person_name":"GAIL C ICAHN","phone":"2127024300","address_line1":"767 FIFTH AVENUE 47TH FL","city":"NEW YORK","state":"NY","zip":"10153"},"officers_directors_key_employees":[{"person_name":"HAROLD SHAPIRO","title":"DIRECTOR","average_hours_per_week":1.0,"average_hours_per_week_related_org":39.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":431467,"other_compensation":13716,"individual_trustee_or_director":true,"name":"HAROLD SHAPIRO"},{"person_name":"EDWARD J SHANAHAN","title":"PRESIDENT, DIRector","average_hours_per_week":1.0,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"EDWARD J SHANAHAN"},{"person_name":"DIANE FELLOWS","title":"DIRECTOR","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"DIANE FELLOWS"},{"person_name":"EDUARDO LA GUERRE","title":"DIRECTOR","average_hours_per_week":1.0,"average_hours_per_week_related_org":39.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":214208,"other_compensation":0,"individual_trustee_or_director":true,"name":"EDUARDO LA GUERRE"},{"person_name":"CARL C ICAHN","title":"DIRECTOR","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"CARL C ICAHN"},{"person_name":"GAIL GOLDEN-ICAHN","title":"VP, TREASURER, DIRector","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"GAIL GOLDEN-ICAHN"},{"person_name":"SEYMOUR FLIEGEL","title":"DIRECTOR, VICE PRESIDENT","average_hours_per_week":1.0,"average_hours_per_week_related_org":39.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":240050,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"SEYMOUR FLIEGEL"},{"person_name":"JULIE CLARK GOODYEAR","title":"SECRETARY","average_hours_per_week":40.0,"average_hours_per_week_related_org":20.0,"reportable_comp_from_org":287302,"reportable_comp_from_related_orgs":0,"other_compensation":15923,"officer":true,"name":"JULIE CLARK GOODYEAR"},{"person_name":"SUSAN GORDON","title":"ASSISTANT SECRETARY","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true,"name":"SUSAN GORDON"},{"person_name":"BAILEY HECK","title":"DIRector OF DEVELOPment","average_hours_per_week":40.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":195835,"reportable_comp_from_related_orgs":0,"other_compensation":28481,"highest_compensated_employee":true,"name":"BAILEY HECK"}]},"ScheduleA":{"public_charity_status":{"supporting_organization_509a3":true,"supporting_org_509a3_type1":true},"supported_organizations":{"total_supported_organizations":14,"supported_organizations_count":14,"sum_of_amounts":642932,"rows":[{"ein":60910420,"organization_type":"02","support_amount":48308,"other_support_amount":0,"governing_document_listed":false,"name":"CHOATE ROSEMARY HALL"},{"ein":134113613,"organization_type":"07","support_amount":0,"other_support_amount":0,"governing_document_listed":false,"name":"CENTER FOR EDUCATIONAL INNOVATION"},{"ein":134166657,"organization_type":"02","support_amount":0,"other_support_amount":0,"governing_document_listed":false,"name":"ICAHN CHARTER SCHOOL 1"},{"ein":205846198,"organization_type":"02","support_amount":82689,"other_support_amount":0,"governing_document_listed":false,"name":"ICAHN CHARTER SCHOOL 2"},{"ein":262271604,"organization_type":"02","support_amount":79029,"other_support_amount":0,"governing_document_listed":false,"name":"ICAHN CHARTER SCHOOL 3"},{"ein":264674992,"organization_type":"02","support_amount":121877,"other_support_amount":0,"governing_document_listed":false,"name":"ICAHN CHARTER SCHOOL 4"},{"ein":900606791,"organization_type":"02","support_amount":68155,"other_support_amount":0,"governing_document_listed":false,"name":"ICAHN CHARTER SCHOOL 5"},{"ein":132995128,"organization_type":"07","support_amount":0,"other_support_amount":0,"governing_document_listed":false,"name":"NEIGHBORHOOD ASSOC FOR INTER-CULTURAL"},{"ein":210634501,"organization_type":"02","support_amount":0,"other_support_amount":0,"governing_document_listed":false,"name":"PRINCETON UNIVERSITY"},{"ein":135562308,"organization_type":"02","support_amount":27117,"other_support_amount":0,"governing_document_listed":false,"name":"NEW YORK UNIVERSITY"},{"ein":237825575,"organization_type":"07","support_amount":195757,"other_support_amount":0,"governing_document_listed":false,"name":"NATIONAL PHILANTHROPIC TRUST-FUND FOR GLOBAL HEALTH & DEVEL"},{"ein":455626260,"organization_type":"07","support_amount":20000,"other_support_amount":0,"governing_document_listed":false,"name":"AMERICAN FRIENDS OF BEIT RUTH"},{"ein":453201374,"organization_type":"02","support_amount":0,"other_support_amount":0,"governing_document_listed":false,"name":"ICAHN CHARTER SCHOOL 6"},{"ein":453201480,"organization_type":"02","support_amount":0,"other_support_amount":0,"governing_document_listed":false,"name":"ICAHN CHARTER SCHOOL 7"}]},"supporting_organization_tests":{"contribution_35_controlled":false,"contribution_controller":false,"contribution_family":false,"controlled_by_disqualified_person":false,"disqualified_person_controlling_interest":false,"disqualified_person_ownership_interest":false,"excess_business_holdings_rules":false,"listed_by_name_governing_doc":false,"loan_disqualified_person":false,"organization_change_supported_org":false,"payment_substantial_contributor":false,"support_non_supported_org":false,"supported_org_not_organized_us":false,"supported_org_section_c456":false,"supporting_org_no_irs_determination":false,"type1_operate_benefit_non_supported_org":true,"type1_power_appoint_majority":true},"supplemental_information":{"part_vi":[{"form_and_line_reference":"SCHEDULE A, PART IV, SECTION A, LINE 1","explanation":"THE FOUNDATION SUPPORTS NON-DESIGNATED PUBLICLY SUPPORTED ORGANIZATIONS"},{"form_and_line_reference":"SCHEDULE A, PART IV, SECTION B, LINE 2","explanation":"The Foundation provides support for organizations within a charitable"}]}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":1722847,"book_value":1722847},"buildings":{"other_cost_or_other_basis":50212753,"book_value":41496618,"depreciation":8716135},"equipment":{"other_cost_or_other_basis":188844,"book_value":103203,"depreciation":85641},"other_land_buildings":{"other_cost_or_other_basis":835456,"book_value":569429,"depreciation":266027},"total_book_value":43892097},"other_liabilities":{"federal_income_tax_liability":0,"liabilities":[{"description":"DUE FROM NYC SCHOOL CONSTRUCTI","amount":21120000}],"total_liability":21120000,"footnote_text":true},"revenue_reconciliation":{"total_revenue_audited_financial_statements":4908947,"net_unrealized_gains_investments":635210,"revenue_not_reported":635210,"revenue_subtotal":4273737,"total_revenue_per_990":4273737},"expense_reconciliation":{"total_expenses_audited_financial_statements":4399508,"expenses_subtotal":4399508,"total_expenses_per_990":4399508},"supplemental_information":[{"form_and_line_reference":"SCHEDULE D, PART X, LINE 2","explanation":"THE FOUNDATION FOLLOWS THE ACCOUNTING GUIDANCE FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, INCLUDING ISSUES RELATING TO FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT. THIS STANDARD PROVIDES THAT THE EFFECTS FROM AN UNCERTAIN TAX POSITION CAN BE RECOGNIZED IN THE FINANCIAL STATEMENTS ONLY IF THE POSITION IS \"MORE LIKELY THAN NOT\" TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. THE STANDARD ALSO PROVIDES GUIDANCE ON MEASUREMENT, CLASSIFICATION, INTEREST AND PENALTIES, AND DISCLOSURE AND HAD NO MATERIAL IMPACT ON THE ACCOMPANYING FINANCIAL STATEMENTS. THE FOUNDATION HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE TAX YEARS ENDED 2011,2012,2013 and 2014 ARE STILL OPEN TO AUDIT FOR BOTH FEDERAL AND STATE PURPOSES."}]},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_org_grants":907932,"reported_domestic_individual_grants":0,"reported_domestic_org_grants_program_services":907932,"total_501c3_and_government_organizations":10,"grants":[{"ein":60910420,"irc_section":"501(c)(3)","cash":48308,"purpose":"SCHOLARSHIPS","address_line1":"333 CHRISTIAN STREET","city":"WALLINGFORD","state":"CT","zip":"06492","name":"CHOATE ROSEMARY HALL","address":"333 CHRISTIAN STREET, WALLINGFORD, CT, 06492"},{"ein":135562308,"irc_section":"501(c)(3)","cash":27117,"purpose":"EDUCATION PROGRAMS","address_line1":"DEVELOPMENT OFFICE 25 WEST 4TH ST","city":"NEW YORK","state":"NY","zip":"10012","name":"NEW YORK UNIVERSITY","address":"DEVELOPMENT OFFICE 25 WEST 4TH ST, NEW YORK, NY, 10012"},{"ein":205816198,"irc_section":"501(c)(3)","cash":82689,"purpose":"CONSTRUCTION","address_line1":"767 FIFTH AVENUE SUITE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 2","address":"767 FIFTH AVENUE SUITE 4700, NEW YORK, NY, 10153"},{"ein":262271604,"irc_section":"501(c)(3)","cash":79029,"purpose":"CONSTRUCTION","address_line1":"767 FIFTH AVENUE SUITE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 3","address":"767 FIFTH AVENUE SUITE 4700, NEW YORK, NY, 10153"},{"ein":264674992,"irc_section":"501(c)(3)","cash":121877,"purpose":"CONSTRUCTION","address_line1":"767 FIFTH AVENUE SUITE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 4","address":"767 FIFTH AVENUE SUITE 4700, NEW YORK, NY, 10153"},{"ein":900606791,"irc_section":"501(c)(3)","cash":68155,"purpose":"CONSTRUCTION","address_line1":"767 FIFTH AVENUE SUITE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 5","address":"767 FIFTH AVENUE SUITE 4700, NEW YORK, NY, 10153"},{"ein":237825575,"irc_section":"501(c)(3)","cash":195757,"purpose":"POLIO ERADICATION PROGRAMS","address_line1":"165 TOWNSHIP LINE ROAD SUITE 150","city":"JENKINTOWN","state":"PA","zip":"19046","name":"NATIONAL PHILANTHROPIC TRUST","address":"165 TOWNSHIP LINE ROAD SUITE 150, JENKINTOWN, PA, 19046"},{"ein":455626260,"irc_section":"501(C)(3)","cash":20000,"purpose":"AT-RISK GIRLS","address_line1":"315 WEST 70TH STREET 7F","city":"NEW YORK","state":"NY","zip":"10023","name":"AMERICAN FRIENDS OF BEIT RUTH","address":"315 WEST 70TH STREET 7F, NEW YORK, NY, 10023"},{"ein":237112974,"irc_section":"501(c)(3)","cash":250000,"purpose":"EDUCATION PROGRAMS","address_line1":"162 WEST 56TH STREET SUITE 405","city":"NEW YORK","state":"NY","zip":"10019","name":"HARLEM CHILDREN'S ZONE","address":"162 WEST 56TH STREET SUITE 405, NEW YORK, NY, 10019"},{"ein":363456061,"irc_section":"501(c)(3)","cash":10000,"purpose":"AT-RISK GIRLS","address_line1":"PO BOX 95615","city":"PALATINE","state":"IL","zip":"60095","name":"WINGSSWEET HOME CHICAGO","address":"PO BOX 95615, PALATINE, IL, 60095"}],"total_domestic_grants":907932,"total_domestic_program_services":907932,"detail_org_grants_total":902932,"detail_domestic_grants_total":902932,"supplemental_information":[{"form_and_line_reference":"SCHEDULE I PART 1, LINE 2","explanation":"The grants to Icahn Charter School 2, Icahn Charter School 3, Icahn Charter School 4 and Icahn Charter School 5 are distributions of a US Department of Education grant given to Foundation for a Greater Opportunity (FGO) to distribute to the Schools. The Board of Trustees of each Charter School includes four individuals who also are Directors of FGO and one individual who is an employee of FGO. Each Board of Trustees has nine meetings per year where the School's operations are monitored. The grant agreement with each Charter School stipulates how the money is to be spent, and each School reports the expenditures of grant funds and describes how they benefit the School. FGO Board members and the FGO employees also visit each School during the school year. The grant to NYU is for scholarships, and NYU consults with FGO regarding the scholarships and notifies FGO of the scholarship recipients. The grant to CEI-PEA is for general support. The President of CEI-PEA is a Director of FGO, and FGO works closely with CEI-PEA, which benefits FGO and the Charter Schools through their expertise in charter schools. The Grant to National Philanthropic Trust was to support the Trust's efforts to aid in the eradication of Polio through the Polio Eradication Fund of the Bill & Melinda Gates Foundation. FGO got updates on Trust's work and where FGO's grant was spent and has received and reviewed the 2014 annual report of the Polio Eradication Fund. The executive director visits Choate Rosemary Hill (Choate) at least monthly, has dinners with the scholarship recipients and communicates with the staff. The chairman of FGO is a board member at Choate. The Grant to Wings/Sweet Home Chicago is to support it's mission to end domestic violence and homelessness. The Grant was used for its intended purpose. The Grant to Harlem Children's Zone is to support its mission to help children and families and disrupting the cycle of generational poverty in Central Harlem through innovative and effective programs. The Grant was used for its intended purpose. The Grant to American Friends of Beit Ruth is to support the Beit Ruth Educational and Therapeutic Village for at-risk girls. FGO received information on how the grant was allocated."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":true,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"The grants to Icahn Charter School 2, Icahn Charter School 3, Icahn Charter School 4 and Icahn Charter School 5 are distributions of a US Department of Education grant given to Foundation for a Greater Opportunity (FGO) to distribute to the Schools. The Board of Trustees of each Charter School includes four individuals who also are Directors of FGO and one individual who is an employee of FGO. Each Board of Trustees has nine meetings per year where the School's operations are monitored. The grant agreement with each Charter School stipulates how the money is to be spent, and each School reports the expenditures of grant funds and describes how they benefit the School. FGO Board members and the FGO employees also visit each School during the school year. The grant to NYU is for scholarships, and NYU consults with FGO regarding the scholarships and notifies FGO of the scholarship recipients. The grant to CEI-PEA is for general support. The President of CEI-PEA is a Director of FGO, and FGO works closely with CEI-PEA, which benefits FGO and the Charter Schools through their expertise in charter schools. The Grant to National Philanthropic Trust was to support the Trust's efforts to aid in the eradication of Polio through the Polio Eradication Fund of the Bill & Melinda Gates Foundation. FGO got updates on Trust's work and where FGO's grant was spent and has received and reviewed the 2014 annual report of the Polio Eradication Fund. The executive director visits Choate Rosemary Hill (Choate) at least monthly, has dinners with the scholarship recipients and communicates with the staff. The chairman of FGO is a board member at Choate. The Grant to Wings/Sweet Home Chicago is to support it's mission to end domestic violence and homelessness. The Grant was used for its intended purpose. The Grant to Harlem Children's Zone is to support its mission to help children and families and disrupting the cycle of generational poverty in Central Harlem through innovative and effective programs. The Grant was used for its intended purpose. The Grant to American Friends of Beit Ruth is to support the Beit Ruth Educational and Therapeutic Village for at-risk girls. FGO received information on how the grant was allocated.","form_and_line_reference":"SCHEDULE I PART 1, LINE 2"}},"ScheduleF":{"reported_foreign_grants":0},"ScheduleJ":{"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":true,"initial_contract_exception":false,"severance_payment":false,"supplemental_nonqualified_retirement_plan":false,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"HAROLD SHAPIRO","title":"DIRECTOR","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":430639,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":13716,"other_compensation_filing_org":0,"other_compensation_related_orgs":828,"total_compensation_filing_org":0,"total_compensation_related_orgs":445183,"name":"HAROLD SHAPIRO"},{"person_name":"JULIE CLARK GOODYEAR","title":"SECRETARY","base_compensation_filing_org":246540,"bonus_filing_org":40000,"bonus_related_orgs":0,"compensation_based_on_related_orgs":0,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":1800,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":14123,"nontaxable_benefits_related_orgs":0,"other_compensation_filing_org":762,"other_compensation_related_orgs":0,"total_compensation_filing_org":303225,"total_compensation_related_orgs":0,"name":"JULIE CLARK GOODYEAR"},{"person_name":"EDUARDO LA GUERRE","title":"DIRECTOR","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":214208,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":0,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":214208,"name":"EDUARDO LA GUERRE"},{"person_name":"BAILEY HECK","title":"DIRector OF DEVELOPment","base_compensation_filing_org":155775,"bonus_filing_org":40000,"bonus_related_orgs":0,"compensation_based_on_related_orgs":0,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":1869,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":26612,"nontaxable_benefits_related_orgs":0,"other_compensation_filing_org":60,"other_compensation_related_orgs":0,"total_compensation_filing_org":224316,"total_compensation_related_orgs":0,"name":"BAILEY HECK"},{"person_name":"SEYMOUR FLIEGEL","title":"DIRECTOR, VICE PRESIDENT","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":240050,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":0,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":240050,"name":"SEYMOUR FLIEGEL"}],"supplemental_information":[{"form_and_line_reference":"Non-fixed payments","explanation":"The bonuses paid to Julie Clark Goodyear and Bailey Heck are determined at the discretion of the FGO Board of Directors and therefore are non-fixed payments."}]},"ScheduleL":{"loans_summary":{"total_balance_due":118727570},"loans_between_organization_and_interested_persons":[{"person_name":"modal llc","relationship":"DISQUALIFIED PERSON","purpose":"Acquire Shares","original_principal":100000000,"balance_due":90000000,"loan_from_organization":true,"default":false,"approved_by_board":true,"written_agreement":true,"name":"modal llc"},{"person_name":"modal llc","relationship":"DISQUALIFIED PERSON","purpose":"CONTRIBUTION","original_principal":28727570,"balance_due":28727570,"loan_from_organization":true,"default":false,"approved_by_board":true,"written_agreement":true,"name":"modal llc"}],"supplemental_information":[{"form_and_line_reference":"NOTES RECEIVABLE","explanation":"IN DECEMBER 2005, MODAL LLC (\"MODAL\"), AN AFFILIATE OF MR. CARL C. ICAHN, ENTERED INTO A STOCK PURCHASE AGREEMENT WITH THE FOUNDATION TO ACQUIRE CERTAIN SHARES OF AMERICAN RAILCAR INDUSTRIES, INC. THAT WERE PREVIOUSLY DONATED TO THE FOUNDATION FOR A PURCHASE PRICE EQUAL TO THE GREATER OF $100 MILLION OR THE FAIR MARKET VALUE OF THE SHARES ON THE DATE OF PURCHASE. THE FOUNDATION COMPLETED THE SALE TO MODAL ON JANUARY 20, 2006, FOR $100 MILLION CONSISTING OF $10 MILLION IN CASH AND THE BALANCE IN A PROMISSORY NOTE. ON MARCH 6, 2006, MR. CARL C. ICAHN, MADE A GIFT TO THE FOUNDATION IN THE FORM OF A NOTE RECEIVABLE FROM MODAL TOTALING $28,727,570. BOTH THE NOTES EARN INTEREST AT THE PRIME RATE, WHICH IS PAID MONTHLY, AND ARE SECURED BY THE GUARANTEE OF HIGH COAST LIMITED PARTNERSHIP, WHICH IS AN AFFILIATE OF MR. ICAHN. THE PRINCIPAL OF EACH NOTE IS DUE JANUARY 2016."}]},"ScheduleR":{"disregarded_entities":[{"ein":133913393,"business_name_line1":"GREATER OPPORTUNITY LLC","primary_activities_text":"SUPPORT","total_income":0,"end_of_year_assets":3942,"legal_domicile_state":"DE","direct_controlling_business_name_line1":"FGO","address_line1":"767 FIFTH AVENUE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"GREATER OPPORTUNITY LLC","address":"767 FIFTH AVENUE 4700, NEW YORK, NY, 10153"},{"ein":133913393,"business_name_line1":"ADDED OPPORTUNITY LLC","primary_activities_text":"SUPPORT","total_income":0,"end_of_year_assets":299,"legal_domicile_state":"DE","direct_controlling_business_name_line1":"FGO","address_line1":"767 FIFTH AVENUE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"ADDED OPPORTUNITY LLC","address":"767 FIFTH AVENUE 4700, NEW YORK, NY, 10153"},{"ein":133913393,"business_name_line1":"ADDITIONAL OPPORTUNITY I LLC","primary_activities_text":"SUPPORT","total_income":0,"end_of_year_assets":671,"legal_domicile_state":"DE","direct_controlling_business_name_line1":"FGO","address_line1":"767 FIFTH AVENUE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"ADDITIONAL OPPORTUNITY I LLC","address":"767 FIFTH AVENUE 4700, NEW YORK, NY, 10153"},{"ein":455340936,"business_name_line1":"INWOOD OPPORTUNITY LLC","primary_activities_text":"SUPPORT","total_income":0,"end_of_year_assets":43074763,"legal_domicile_state":"DE","direct_controlling_business_name_line1":"FGO","address_line1":"767 FIFTH AVENUE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"INWOOD OPPORTUNITY LLC","address":"767 FIFTH AVENUE 4700, NEW YORK, NY, 10153"},{"ein":460677840,"business_name_line1":"BRONX OPPORTUNITY LLC","primary_activities_text":"SUPPORT","total_income":0,"end_of_year_assets":249,"legal_domicile_state":"DE","direct_controlling_business_name_line1":"FGO","address_line1":"767 FIFTH AVENUE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"BRONX OPPORTUNITY LLC","address":"767 FIFTH AVENUE 4700, NEW YORK, NY, 10153"}],"tax_exempt_organizations":[{"ein":134166657,"business_name_line1":"ICAHN CHARTER SCHOOL 1","primary_activities_text":"SCHOOL","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"2","controlled_organization_indicator":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"NA","address_line1":"767 FIFTH AVENUE SUITE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 1","address":"767 FIFTH AVENUE SUITE 4700, NEW YORK, NY, 10153"},{"ein":205846198,"business_name_line1":"ICAHN CHARTER SCHOOL 2","primary_activities_text":"SCHOOL","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"2","controlled_organization_indicator":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"NA","address_line1":"767 FIFTH AVENUE SUITE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 2","address":"767 FIFTH AVENUE SUITE 4700, NEW YORK, NY, 10153"},{"ein":262271604,"business_name_line1":"ICAHN CHARTER SCHOOL 3","primary_activities_text":"SCHOOL","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"2","controlled_organization_indicator":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"NA","address_line1":"767 FIFTH AVENUE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 3","address":"767 FIFTH AVENUE 4700, NEW YORK, NY, 10153"},{"ein":134113613,"business_name_line1":"CENTER FOR EDUCATIONAL INNOVATION","primary_activities_text":"EDUCATION","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"7","controlled_organization_indicator":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"NA","address_line1":"28 WEST 44TH STREET","city":"NEW YORK","state":"NY","zip":"10036","name":"CENTER FOR EDUCATIONAL INNOVATION","address":"28 WEST 44TH STREET, NEW YORK, NY, 10036"},{"ein":60910420,"business_name_line1":"CHOATE ROSEMARY HALL","primary_activities_text":"SCHOOL","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"2","controlled_organization_indicator":false,"legal_domicile_state":"CT","direct_controlling_business_name_line1":"NA","address_line1":"333 CHRISTIAN STREET","city":"WALLINGFORD","state":"CT","zip":"06492","name":"CHOATE ROSEMARY HALL","address":"333 CHRISTIAN STREET, WALLINGFORD, CT, 06492"},{"ein":132995128,"business_name_line1":"NEIGHBORHOOD ASSOC FOR INTER-CULTURAL","primary_activities_text":"HOUSING","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"7","controlled_organization_indicator":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"NA","address_line1":"1055 GRAND CONCOURSE","city":"BRONX","state":"NY","zip":"10452","name":"NEIGHBORHOOD ASSOC FOR INTER-CULTURAL","address":"1055 GRAND CONCOURSE, BRONX, NY, 10452"},{"ein":210634501,"business_name_line1":"PRINCETON UNIVERSITY","primary_activities_text":"UNIVERSITY","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"2","controlled_organization_indicator":false,"legal_domicile_state":"NJ","direct_controlling_business_name_line1":"NA","address_line1":"TREASURERS OFFICE BOX 35","city":"PRINCETON","state":"NJ","zip":"08543","name":"PRINCETON UNIVERSITY","address":"TREASURERS OFFICE BOX 35, PRINCETON, NJ, 08543"},{"ein":264674992,"business_name_line1":"ICAHN CHARTER SCHOOL 4","primary_activities_text":"SCHOOL","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"2","controlled_organization_indicator":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"NA","address_line1":"767 FIFTH AVENUE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 4","address":"767 FIFTH AVENUE 4700, NEW YORK, NY, 10153"},{"ein":135562308,"business_name_line1":"NEW YORK UNIVERSITY","primary_activities_text":"SCHOOL","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"2","controlled_organization_indicator":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"NA","address_line1":"DEVELOPMENT OFFICE25 W 4TH ST ROO","city":"NEW YORK","state":"NY","zip":"10012","name":"NEW YORK UNIVERSITY","address":"DEVELOPMENT OFFICE25 W 4TH ST ROO, NEW YORK, NY, 10012"},{"ein":900606791,"business_name_line1":"ICAHN CHARTER SCHOOL 5","primary_activities_text":"SCHOOL","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"2","controlled_organization_indicator":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"NA","address_line1":"767 FIFTH AVENUE SUITE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 5","address":"767 FIFTH AVENUE SUITE 4700, NEW YORK, NY, 10153"},{"ein":453201374,"business_name_line1":"ICAHN CHARTER SCHOOL 6","primary_activities_text":"SCHOOL","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"2","controlled_organization_indicator":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"NA","address_line1":"767 FIFTH AVENUE SUITE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 6","address":"767 FIFTH AVENUE SUITE 4700, NEW YORK, NY, 10153"},{"ein":453201480,"business_name_line1":"ICAHN CHARTER SCHOOL 7","primary_activities_text":"SCHOOL","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"2","controlled_organization_indicator":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"NA","address_line1":"767 FIFTH AVENUE SUITE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 7","address":"767 FIFTH AVENUE SUITE 4700, NEW YORK, NY, 10153"},{"ein":237825575,"business_name_line1":"NATIONAL PHILANTROPIC TRUST","primary_activities_text":"PHILANTHROPY","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"7","controlled_organization_indicator":false,"legal_domicile_state":"PA","direct_controlling_business_name_line1":"NA","address_line1":"165 TOWNSHIP LINE ROAD","city":"JENKINTOWN","state":"PA","zip":"19046","name":"NATIONAL PHILANTROPIC TRUST","address":"165 TOWNSHIP LINE ROAD, JENKINTOWN, PA, 19046"},{"ein":455626260,"business_name_line1":"AMERICAN FRIENDS OF BEIT RUTH","primary_activities_text":"PROGRAMS","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"7","controlled_organization_indicator":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"NA","address_line1":"315 WEST 70TH STREET 7F","city":"NEW YORK","state":"NY","zip":"10023","name":"AMERICAN FRIENDS OF BEIT RUTH","address":"315 WEST 70TH STREET 7F, NEW YORK, NY, 10023"}],"transaction_flags":{"dividends_from_related_organization_indicator":false,"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":true,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":false,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":true,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false}},"source_xml":"201533179349300123_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To provide financial and other assistance and support to to students,children and parents,and low-income families to assist with educational opportunities and other services listed in part iii.","primary_activities":"Support the work of the global polio eradication initiative in its mission to eradicate polio by 2018.","year":2013,"name":"FOUNDATION FOR A GREATER OPPORTUNITY C/O ICAHN ASSOCIATES HOLDING LLC","phone":"2127024300","type":"990","principal_officer":"Edward J Shanahan","year_formation":1996,"state_legal_domicile":"DE","total_volunteers":0,"tax_period_begin":"2013-01-01T00:00:00","tax_period_end":"2013-12-31T00:00:00","address":"767 FIFTH AVENUE, NEW YORK, NY, 10153, USA","city":"NEW YORK","state":"NY","country":"USA","zip_code":"10153"},"Governance":{"501c3 determination":true,"Number of voting members":7,"Number of independent voting members":2,"Number of employees total":2,"Total Gross UBI":0,"Number of employees":2,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":true,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":false,"Federal grant audit required":false,"Audited financial statements consolidated":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":true,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":4528753,"Contributions":{"value":1480673,"Other contributions":933646,"Grant revenue":547027},"Program revenue":{"value":50000,"Total revenue":50000},"Investment income":{"value":2927835,"Investment income total":2927835,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":70245,"Other total":14933,"Royalties revenue":0,"Net rental income":55312,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0}},"Expenses":{"value":24885001,"Grant expense":{"value":21383898,"Grants to domestic orgs":21363898,"Grants to domestic individuals":0,"Foreign grants":20000},"Total professional fundraising expense":{"value":0,"Fundraising professional":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":639001,"Current officers":285000,"Disqualified persons":0,"Other salaries and wages":314599,"Pension plan contributions":5575,"Other employee benefits":12104,"Payroll taxes":21723},"Other expenses":{"value":2862102,"Management services":0,"Legal":30294,"Accounting":31100,"Lobbying services":0,"Investment management fees":0,"Other services":2137,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":12112,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":2333026,"Insurance":52060,"Travel entertainment payments":0,"Itemized Expenses":{"value":384119,"FILING FEES":956,"OTHER FEES AND TAXES":1548,"REPAIRS AND MAINTENANCE":381580,"POSTAGE":35},"All other expenses":17254},"Functional Expenses":{"Program Service Expenses":24737505,"Management And General Expenses":147496,"Fundraising Expenses":0}},"Assets":{"value":203781503,"Non-interest bearing cash":1953901,"Savings and temp cash investments":25078120,"Pledges and grants receivable":0,"Accounts receivable":16667,"Receivables from officers":118727570,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":45988466,"Investments publicly traded":0,"Investments other":9269058,"Investments program related":0,"Intangible assets":0,"Other assets":2747721},"Liabilities":{"value":42070655,"Accounts payable, accrued":2259606,"Grants payable":18691049,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":21120000},"Fund balance":{"value":161710848,"Unrestricted net assets":161710848,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Form990Details":{"program_service_accomplishments":[{"description":"SUPPORT THE WORK OF THE GLOBAL POLIO ERADICATION INITIATIVE IN ITS MISSION TO ERADICATE POLIO BY 2018.","expense":22004286,"grants":19021215}],"program_service_revenue_detail":[{"business_code":"532000","total_revenue":50000,"related_or_exempt_function_income":50000}],"functional_expense_allocations":{"current_officers_directors":{"program_services":285000,"total":285000},"disqualified_persons":{"total":0},"other_salaries_and_wages":{"program_services":314599,"total":314599},"pension_plan_contributions":{"program_services":5575,"total":5575},"other_employee_benefits":{"program_services":12104,"total":12104},"payroll_taxes":{"program_services":21723,"total":21723},"management_fees":{"total":0},"legal_fees":{"management_and_general":30294,"total":30294},"accounting_fees":{"management_and_general":31100,"total":31100},"lobbying_fees":{"total":0},"professional_fundraising_fees":{"total":0},"investment_management_fees":{"total":0},"other_service_fees":{"management_and_general":2137,"total":2137},"advertising":{"total":0},"office_expenses":{"total":0},"information_technology":{"total":0},"royalties":{"total":0},"occupancy":{"total":0},"travel":{"management_and_general":12112,"total":12112},"conferences_meetings":{"total":0},"interest":{"total":0},"payments_to_affiliates":{"total":0},"depreciation_depletion":{"program_services":2333026,"total":2333026},"insurance":{"management_and_general":52060,"total":52060},"all_other_expenses":{"management_and_general":17254,"total":17254}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"employment_tax_returns_filed":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_iii":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"Edward J Shanahan"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"excess_business_holdings":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":true,"grants_to_individuals":false,"more_than_5000_to_organizations":true,"more_than_5000_to_individuals":false,"grants_payable_beginning_of_year":0,"grants_payable_end_of_year":18691049},"books_in_care_of_detail":{"person_name":"GAIL C ICAHN","phone":"2127024300","address_line1":"767 FIFTH AVENUE 47TH FL","city":"NEW YORK","state":"NY","zip":"10153"},"officers_directors_key_employees":[{"person_name":"HAROLD SHAPIRO","title":"DIRECTOR","average_hours_per_week":1.0,"average_hours_per_week_related_org":39.0,"reportable_comp_from_related_orgs":414155,"other_compensation":12660,"individual_trustee_or_director":true,"name":"HAROLD SHAPIRO"},{"person_name":"EDWARD J SHANAHAN","title":"PRESIDENT, DIRector","average_hours_per_week":1.0,"average_hours_per_week_related_org":1.0,"individual_trustee_or_director":true,"officer":true,"name":"EDWARD J SHANAHAN"},{"person_name":"DIANE FELLOWS","title":"DIRECTOR","average_hours_per_week":1.0,"individual_trustee_or_director":true,"name":"DIANE FELLOWS"},{"person_name":"EDUARDO LA GUERRE","title":"DIRECTOR","average_hours_per_week":1.0,"average_hours_per_week_related_org":39.0,"reportable_comp_from_related_orgs":218967,"other_compensation":7874,"individual_trustee_or_director":true,"name":"EDUARDO LA GUERRE"},{"person_name":"CARL C ICAHN","title":"DIRECTOR","average_hours_per_week":1.0,"individual_trustee_or_director":true,"name":"CARL C ICAHN"},{"person_name":"GAIL GOLDEN-ICAHN","title":"VP, TREASURER, DIRector","average_hours_per_week":1.0,"individual_trustee_or_director":true,"officer":true,"name":"GAIL GOLDEN-ICAHN"},{"person_name":"SEYMOUR FLIEGEL","title":"DIRECTOR, VICE PRESIDENT","average_hours_per_week":1.0,"average_hours_per_week_related_org":39.0,"reportable_comp_from_related_orgs":230750,"other_compensation":25500,"individual_trustee_or_director":true,"officer":true,"name":"SEYMOUR FLIEGEL"},{"person_name":"JULIE CLARK GOODYEAR","title":"SECRETARY","average_hours_per_week":40.0,"reportable_comp_from_org":264257,"reportable_comp_from_related_orgs":0,"other_compensation":21505,"officer":true,"name":"JULIE CLARK GOODYEAR"},{"person_name":"SUSAN GORDON","title":"ASSISTANT SECRETARY","average_hours_per_week":1.0,"officer":true,"name":"SUSAN GORDON"},{"person_name":"BAILEY HECK","title":"DIRector OF DEVELOPment","average_hours_per_week":40.0,"reportable_comp_from_org":199313,"reportable_comp_from_related_orgs":0,"other_compensation":17747,"highest_compensated_employee":true,"name":"BAILEY HECK"}]},"ScheduleA":{"public_charity_status":{"supporting_organization_509a3":true,"supporting_org_509a3_type1":true,"certification":true},"supported_organizations":{"total_supported_organizations":12,"sum_of_amounts":21383898,"rows":[{"ein":60910420,"organization_type":"02","support_amount":1602592,"governing_document_listed":false,"name":"CHOATE ROSEMARY HALL"},{"ein":134113613,"organization_type":"07","support_amount":10000,"governing_document_listed":false,"name":"CENTER FOR EDUCATIONAL INNOVATION"},{"ein":134166657,"organization_type":"02","support_amount":0,"governing_document_listed":false,"name":"ICAHN CHARTER SCHOOL 1"},{"ein":205846198,"organization_type":"02","support_amount":148988,"governing_document_listed":false,"name":"ICAHN CHARTER SCHOOL 2"},{"ein":262271604,"organization_type":"02","support_amount":146785,"governing_document_listed":false,"name":"ICAHN CHARTER SCHOOL 3"},{"ein":264674992,"organization_type":"02","support_amount":119189,"governing_document_listed":false,"name":"ICAHN CHARTER SCHOOL 4"},{"ein":900606791,"organization_type":"02","support_amount":132065,"governing_document_listed":false,"name":"ICAHN CHARTER SCHOOL 5"},{"ein":132995128,"organization_type":"07","support_amount":0,"governing_document_listed":false,"name":"NEIGHBORHOOD ASSOC FOR INTER-CULTURAL"},{"ein":210634501,"organization_type":"02","support_amount":0,"governing_document_listed":false,"name":"PRINCETON UNIVERSITY"},{"ein":135562308,"organization_type":"02","support_amount":183064,"governing_document_listed":false,"name":"NEW YORK UNIVERSITY"},{"ein":237825575,"organization_type":"07","support_amount":19021215,"governing_document_listed":false,"name":"NATIONAL PHILANTHROPIC TRUST-FUND FOR GLOBAL HEALTH & DEVEL"},{"ein":999999999,"organization_type":"07","support_amount":20000,"governing_document_listed":false,"name":"THE JAFFA INSTITUTE"}]},"supporting_organization_tests":{"contribution_35_controlled_prior_schema":false,"contribution_controller_prior_schema":false,"contribution_related_party_prior_schema":false},"supplemental_information":{"part_iv":[{"form_and_line_reference":"SCHEDULE A, PART 1, LINE 11H, COLUMN IV","explanation":"THE FOUNDATION SUPPORTS NON-DESIGNATED PUBLICLY SUPPORTED ORGANIZATIONS THAT PROVIDE ASSISTANCE AND SUPPORT TO STUDENTS, CHILDREN AND THEIR PARENTS, AND LOW-INCOME FAMILIES. THE FOUNDATION MEETS THE REQUIREMENTS OF SECTION 1.509(a)-4(d)(2)(i) OF THE TREASURY REGULATIONS BY DESIGNATING THOSE PUBLICLY SUPPORTED ORGANIZATIONS BY CLASS IN ARTICLE THIRD OF ITS CERTIFICATE OF INCORPORATION AND IN ARTICLE III, SECTION 2.A OF ITS BYLAWS."}]}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":1722847,"book_value":1722847},"buildings":{"other_cost_or_other_basis":48278048,"book_value":42087951,"depreciation":6190097},"equipment":{"other_cost_or_other_basis":89893,"book_value":56058,"depreciation":33835},"other_land_buildings":{"other_cost_or_other_basis":2317692,"book_value":2121610,"depreciation":196082},"total_book_value":45988466},"other_liabilities":{"federal_income_tax_liability":0,"liabilities":[{"description":"DUE FROM NYC SCHOOL CONSTRUCTI","amount":21120000}],"total_liability":21120000,"footnote_text":true},"revenue_reconciliation":{"total_revenue_audited_financial_statements":5503580,"net_unrealized_gains_investments":974827,"revenue_not_reported":974827,"revenue_subtotal":4528753,"total_revenue_per_990":4528753},"expense_reconciliation":{"total_expenses_audited_financial_statements":24885001,"expenses_subtotal":24885001,"total_expenses_per_990":24885001},"supplemental_information":[{"form_and_line_reference":"SCHEDULE D, PART X, LINE 2","explanation":"THE FOUNDATION FOLLOWS THE ACCOUNTING GUIDANCE for UNCERTAINTIES IN INCOME TAX PROVISIONS WHICH REQUIRE THAT A TAX POSITION BE RECOGNIZED OR DERECOGNIZED BASED ON A \"MORE LIKELY THAN NOT\" THRESHOLD. THIS APPLIES TO POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE FOUNDATION DOES NOT BELIEVE ITS ACTIVITIES RESULT IN ANY UNCERTAIN TAX POSITIONS. THE TAX YEARS ENDED 2011, 2012 and 2013 ARE STILL OPEN TO AUDIT FOR BOTH FEDERAL AND STATE PURPOSES."}]},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_org_grants":21363898,"reported_domestic_individual_grants":0,"reported_domestic_org_grants_program_services":21363898,"total_501c3_and_government_organizations":8,"grants":[{"ein":60910420,"irc_section":"501(c)(3)","cash":1602592,"purpose":"SCHOLARSHIPS","address_line1":"333 CHRISTIAN STREET","city":"WALLINGFORD","state":"CT","zip":"06492","name":"CHOATE ROSEMARY HALL","address":"333 CHRISTIAN STREET, WALLINGFORD, CT, 06492"},{"ein":134113613,"irc_section":"501(c)(3)","cash":10000,"purpose":"EDUCATION PROGRAMS.","address_line1":"BENEFIT OFFICE 95 MADISON AVENUE","city":"NEW YORK","state":"NY","zip":"10016","name":"CEI - PEA","address":"BENEFIT OFFICE 95 MADISON AVENUE, NEW YORK, NY, 10016"},{"ein":135562308,"irc_section":"501(c)(3)","cash":183064,"purpose":"EDUCATION PROGRAMS.","address_line1":"DEVELOPMENT OFFICE 25 WEST 4TH ST","city":"NEW YORK","state":"NY","zip":"10012","name":"NEW YORK UNIVERSITY","address":"DEVELOPMENT OFFICE 25 WEST 4TH ST, NEW YORK, NY, 10012"},{"ein":205816198,"irc_section":"501(c)(3)","cash":148988,"purpose":"CONSTRUCTION","address_line1":"767 FIFTH AVENUE SUITE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 2","address":"767 FIFTH AVENUE SUITE 4700, NEW YORK, NY, 10153"},{"ein":262271604,"irc_section":"501(c)(3)","cash":146785,"purpose":"CONSTRUCTION","address_line1":"767 FIFTH AVENUE SUITE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 3","address":"767 FIFTH AVENUE SUITE 4700, NEW YORK, NY, 10153"},{"ein":264674992,"irc_section":"501(c)(3)","cash":119189,"purpose":"CONSTRUCTION","address_line1":"767 FIFTH AVENUE SUITE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 4","address":"767 FIFTH AVENUE SUITE 4700, NEW YORK, NY, 10153"},{"ein":900606791,"irc_section":"501(c)(3)","cash":132065,"purpose":"CONSTRUCTION","address_line1":"767 FIFTH AVENUE SUITE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 5","address":"767 FIFTH AVENUE SUITE 4700, NEW YORK, NY, 10153"},{"ein":237825575,"irc_section":"501(c)(3)","cash":19021215,"purpose":"POLIO ERADICATION PROGRAMS","address_line1":"165 TOWNSHIP LINE ROAD SUITE 150","city":"JENKINTOWN","state":"PA","zip":"19046","name":"NATIONAL PHILANTHROPIC TRUST","address":"165 TOWNSHIP LINE ROAD SUITE 150, JENKINTOWN, PA, 19046"}],"total_domestic_grants":21363898,"total_domestic_program_services":21363898,"detail_org_grants_total":21363898,"detail_domestic_grants_total":21363898,"supplemental_information":[{"form_and_line_reference":"Schedule I PART 1, LINE 2","explanation":"The grants to Icahn Charter School 2, Icahn Charter School 3, Icahn Charter School 4 and Icahn Charter School 5 are distributions of a US Department of Education grant given to Foundation for a Greater Opportunity (FGO) to distribute to the Schools. The Board of Trustees of each Charter School includes four individuals who also are Directors of FGO and one individual who is an employee of FGO. Each Board of Trustees has nine meetings per year where the School's operations are monitored. The grant agreement with each Charter School stipulates how the money is to be spent, and each School reports the expenditures of grant funds and describes how they benefit the School. FGO Board members and the FGO employees also visit each School during the school year. The grant to NYU is for scholarships, and NYU consults with FGO regarding the scholarships and notifies FGO of the scholarship recipients. The grant to CEI-PEA is for general support. The President of CEI-PEA is a Director of FGO, and FGO works closely with CEI-PEA, which benefits FGO and the Charter Schools through their expertise in charter schools. The Grant to National Philanthropic Trust was to support the Trust's efforts to aid in the eradication of Polio through the Polio Eradication Fund of the Bill & Melinda Gates Foundation. FGO got updates on Trust's work and where FGO's grant was spent and has received and reviewed the 2013 annual report of the Polio Eradication Fund. The grant made to the Jaffa Institute was to support the Beit Ruth Educational and Therapeutic Village for at-risk girls. FGO received information on how the grant was allocated. The executive director visits Choate Rosemary Hill (Choate) at least monthly, has dinners with the scholarship recipients and communicates with the staff. The chairman of FGO is a board member at Choate."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":true,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"The grants to Icahn Charter School 2, Icahn Charter School 3, Icahn Charter School 4 and Icahn Charter School 5 are distributions of a US Department of Education grant given to Foundation for a Greater Opportunity (FGO) to distribute to the Schools. The Board of Trustees of each Charter School includes four individuals who also are Directors of FGO and one individual who is an employee of FGO. Each Board of Trustees has nine meetings per year where the School's operations are monitored. The grant agreement with each Charter School stipulates how the money is to be spent, and each School reports the expenditures of grant funds and describes how they benefit the School. FGO Board members and the FGO employees also visit each School during the school year. The grant to NYU is for scholarships, and NYU consults with FGO regarding the scholarships and notifies FGO of the scholarship recipients. The grant to CEI-PEA is for general support. The President of CEI-PEA is a Director of FGO, and FGO works closely with CEI-PEA, which benefits FGO and the Charter Schools through their expertise in charter schools. The Grant to National Philanthropic Trust was to support the Trust's efforts to aid in the eradication of Polio through the Polio Eradication Fund of the Bill & Melinda Gates Foundation. FGO got updates on Trust's work and where FGO's grant was spent and has received and reviewed the 2013 annual report of the Polio Eradication Fund. The grant made to the Jaffa Institute was to support the Beit Ruth Educational and Therapeutic Village for at-risk girls. FGO received information on how the grant was allocated. The executive director visits Choate Rosemary Hill (Choate) at least monthly, has dinners with the scholarship recipients and communicates with the staff. The chairman of FGO is a board member at Choate.","form_and_line_reference":"Schedule I PART 1, LINE 2"}},"ScheduleF":{"reported_foreign_grants":20000,"reported_foreign_grants_program_services":20000,"grants":[{"region":"Middle East and North Africa","purpose":"AT-RISK GIRLS","cash":20000,"disbursement_method":"CHECK"}],"part_ii_totals":{"total_501c3_organizations":1},"foreign_forms":{"transfer_to_foreign_corporation":false,"interest_in_foreign_trust":false,"foreign_corporation_ownership":false,"passive_foreign_investment_company":false,"foreign_partnership":false,"boycott_countries":false},"detail_organization_grants_total":20000,"detail_foreign_grants_total":20000,"grant_monitoring":{"claims_monitoring_procedures":false,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false}},"ScheduleJ":{"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":true,"initial_contract_exception":false,"severance_payment":false,"supplemental_nonqualified_retirement_plan":false,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"HAROLD SHAPIRO","title":"DIRECTOR","compensation_based_on_related_orgs":414155,"deferred_compensation_related_orgs":12660,"total_compensation_related_orgs":426815,"name":"HAROLD SHAPIRO"},{"person_name":"JULIE CLARK GOODYEAR","title":"SECRETARY","base_compensation_filing_org":229257,"bonus_filing_org":35000,"bonus_related_orgs":0,"compensation_based_on_related_orgs":0,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":14500,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":7005,"nontaxable_benefits_related_orgs":0,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":285762,"total_compensation_related_orgs":0,"name":"JULIE CLARK GOODYEAR"},{"person_name":"EDUARDO LA GUERRE","title":"DIRECTOR","compensation_based_on_related_orgs":218967,"deferred_compensation_related_orgs":7874,"total_compensation_related_orgs":226841,"name":"EDUARDO LA GUERRE"},{"person_name":"BAILEY HECK","title":"DIRector OF DEVELOPment","base_compensation_filing_org":162313,"bonus_filing_org":37000,"bonus_related_orgs":0,"compensation_based_on_related_orgs":0,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":12000,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":5747,"nontaxable_benefits_related_orgs":0,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":217060,"total_compensation_related_orgs":0,"name":"BAILEY HECK"},{"person_name":"SEYMOUR FLIEGEL","title":"DIRECTOR, VICE PRESIDENT","compensation_based_on_related_orgs":230750,"deferred_compensation_related_orgs":25500,"total_compensation_related_orgs":256250,"name":"SEYMOUR FLIEGEL"}],"supplemental_information":[{"form_and_line_reference":"SCHEDULE J, PART 1, LINE 7","explanation":"The bonuses paid to Julie Clark Goodyear and Bailey Heck are determined at the discretion of the FGO Board of Directors and therefore are non-fixed payments."}]},"ScheduleL":{"loans_summary":{"total_balance_due":118727570},"loans_between_organization_and_interested_persons":[{"person_name":"modal llc","relationship":"DISQUALIFIED PERSON","purpose":"Acquire Shares","original_principal":100000000,"balance_due":90000000,"loan_from_organization":true,"default":false,"approved_by_board":true,"written_agreement":true,"name":"modal llc"},{"person_name":"modal llc","relationship":"DISQUALIFIED PERSON","purpose":"CONTRIBUTION","original_principal":28727570,"balance_due":28727570,"loan_from_organization":true,"default":false,"approved_by_board":true,"written_agreement":true,"name":"modal llc"}],"business_transactions_involving_interested_persons":[{"person_name":"CARL C ICAHN","relationship":"TRUSTEE, OWNS 100% MODAL","description":"FGO NOTE REC FROM MODAL","name":"CARL C ICAHN"}],"supplemental_information":[{"form_and_line_reference":"SCHEDULE L, PART II","explanation":"IN DECEMBER 2005, MODAL LLC (\"MODAL\"), AN AFFILIATE OF MR. CARL C. ICAHN, ENTERED INTO A STOCK PURCHASE AGREEMENT WITH THE FOUNDATION TO ACQUIRE CERTAIN SHARES OF AMERICAN RAILCAR INDUSTRIES, INC. THAT WERE PREVIOUSLY DONATED TO THE FOUNDATION FOR A PURCHASE PRICE EQUAL TO THE GREATER OF $100 MILLION OR THE FAIR MARKET VALUE OF THE SHARES ON THE DATE OF PURCHASE. THE FOUNDATION COMPLETED THE SALE TO MODAL ON JANUARY 20, 2006, FOR $100 MILLION CONSISTING OF $10 MILLION IN CASH AND THE BALANCE IN A PROMISSORY NOTE. ON MARCH 6, 2006, MR. CARL C. ICAHN, MADE A GIFT TO THE FOUNDATION IN THE FORM OF A NOTE RECEIVABLE FROM MODAL TOTALING $28,727,570. BOTH THE NOTES EARN INTEREST AT THE PRIME RATE, WHICH IS PAID MONTHLY, AND ARE SECURED BY THE GUARANTEE OF HIGH COAST LIMITED PARTNERSHIP, WHICH IS AN AFFILIATE OF MR. ICAHN. THE PRINCIPAL OF EACH NOTE IS DUE JANUARY 2016."}]},"ScheduleR":{"disregarded_entities":[{"ein":133913393,"business_name_line1":"GREATER OPPORTUNITY LLC","primary_activities_text":"SUPPORT","end_of_year_assets":3975,"legal_domicile_state":"DE","direct_controlling_business_name_line1":"FGO","address_line1":"767 FIFTH AVENUE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"GREATER OPPORTUNITY LLC","address":"767 FIFTH AVENUE 4700, NEW YORK, NY, 10153"},{"ein":133913393,"business_name_line1":"ADDED OPPORTUNITY LLC","primary_activities_text":"SUPPORT","end_of_year_assets":333,"legal_domicile_state":"DE","direct_controlling_business_name_line1":"FGO","address_line1":"767 FIFTH AVENUE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"ADDED OPPORTUNITY LLC","address":"767 FIFTH AVENUE 4700, NEW YORK, NY, 10153"},{"ein":133913393,"business_name_line1":"ADDITIONAL OPPORTUNITY I LLC","primary_activities_text":"SUPPORT","end_of_year_assets":696,"legal_domicile_state":"DE","direct_controlling_business_name_line1":"FGO","address_line1":"767 FIFTH AVENUE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"ADDITIONAL OPPORTUNITY I LLC","address":"767 FIFTH AVENUE 4700, NEW YORK, NY, 10153"},{"ein":455340936,"business_name_line1":"INWOOD OPPORTUNITY LLC","primary_activities_text":"SUPPORT","total_income":70245,"end_of_year_assets":48315547,"legal_domicile_state":"DE","direct_controlling_business_name_line1":"FGO","address_line1":"767 FIFTH AVENUE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"INWOOD OPPORTUNITY LLC","address":"767 FIFTH AVENUE 4700, NEW YORK, NY, 10153"},{"ein":460677840,"business_name_line1":"BRONX OPPORTUNITY LLC","primary_activities_text":"SUPPORT","end_of_year_assets":273,"legal_domicile_state":"DE","direct_controlling_business_name_line1":"FGO","address_line1":"767 FIFTH AVENUE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"BRONX OPPORTUNITY LLC","address":"767 FIFTH AVENUE 4700, NEW YORK, NY, 10153"}],"tax_exempt_organizations":[{"ein":134166657,"business_name_line1":"ICAHN CHARTER SCHOOL 1","primary_activities_text":"SCHOOL","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"2","controlled_organization_indicator":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"NA","address_line1":"767 FIFTH AVENUE SUITE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 1","address":"767 FIFTH AVENUE SUITE 4700, NEW YORK, NY, 10153"},{"ein":205846198,"business_name_line1":"ICAHN CHARTER SCHOOL 2","primary_activities_text":"SCHOOL","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"2","controlled_organization_indicator":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"NA","address_line1":"767 FIFTH AVENUE SUITE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 2","address":"767 FIFTH AVENUE SUITE 4700, NEW YORK, NY, 10153"},{"ein":262271604,"business_name_line1":"ICAHN CHARTER SCHOOL 3","primary_activities_text":"SCHOOL","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"2","controlled_organization_indicator":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"NA","address_line1":"767 FIFTH AVENUE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 3","address":"767 FIFTH AVENUE 4700, NEW YORK, NY, 10153"},{"ein":134113613,"business_name_line1":"CENTER FOR EDUCATIONAL INNOVATION","primary_activities_text":"EDUCATION","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"7","controlled_organization_indicator":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"NA","address_line1":"28 WEST 44TH STREET","city":"NEW YORK","state":"NY","zip":"10036","name":"CENTER FOR EDUCATIONAL INNOVATION","address":"28 WEST 44TH STREET, NEW YORK, NY, 10036"},{"ein":60910420,"business_name_line1":"CHOATE ROSEMARY HALL","primary_activities_text":"SCHOOL","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"2","controlled_organization_indicator":false,"legal_domicile_state":"CT","direct_controlling_business_name_line1":"NA","address_line1":"333 CHRISTIAN STREET","city":"WALLINGFORD","state":"CT","zip":"06492","name":"CHOATE ROSEMARY HALL","address":"333 CHRISTIAN STREET, WALLINGFORD, CT, 06492"},{"ein":132995128,"business_name_line1":"NEIGHBORHOOD ASSOC FOR INTER-CULTURAL","primary_activities_text":"HOUSING","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"7","controlled_organization_indicator":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"NA","address_line1":"1055 GRAND CONCOURSE","city":"BRONX","state":"NY","zip":"10452","name":"NEIGHBORHOOD ASSOC FOR INTER-CULTURAL","address":"1055 GRAND CONCOURSE, BRONX, NY, 10452"},{"ein":210634501,"business_name_line1":"PRINCETON UNIVERSITY","primary_activities_text":"UNIVERSITY","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"2","controlled_organization_indicator":false,"legal_domicile_state":"NJ","direct_controlling_business_name_line1":"NA","address_line1":"TREASURERS OFFICE BOX 35","city":"PRINCETON","state":"NJ","zip":"08543","name":"PRINCETON UNIVERSITY","address":"TREASURERS OFFICE BOX 35, PRINCETON, NJ, 08543"},{"ein":264674992,"business_name_line1":"ICAHN CHARTER SCHOOL 4","primary_activities_text":"SCHOOL","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"2","controlled_organization_indicator":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"NA","address_line1":"767 FIFTH AVENUE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 4","address":"767 FIFTH AVENUE 4700, NEW YORK, NY, 10153"},{"ein":135562308,"business_name_line1":"NEW YORK UNIVERSITY","primary_activities_text":"SCHOOL","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"2","controlled_organization_indicator":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"NA","address_line1":"DEVELOPMENT OFFICE25 W 4TH ST ROO","city":"NEW YORK","state":"NY","zip":"10012","name":"NEW YORK UNIVERSITY","address":"DEVELOPMENT OFFICE25 W 4TH ST ROO, NEW YORK, NY, 10012"},{"ein":900606791,"business_name_line1":"ICAHN CHARTER SCHOOL 5","primary_activities_text":"SCHOOL","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"2","controlled_organization_indicator":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"NA","address_line1":"767 FIFTH AVENUE SUITE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 5","address":"767 FIFTH AVENUE SUITE 4700, NEW YORK, NY, 10153"},{"ein":453201374,"business_name_line1":"ICAHN CHARTER SCHOOL 6","primary_activities_text":"SCHOOL","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"2","controlled_organization_indicator":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"NA","address_line1":"767 FIFTH AVENUE SUITE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 6","address":"767 FIFTH AVENUE SUITE 4700, NEW YORK, NY, 10153"},{"ein":453201480,"business_name_line1":"ICAHN CHARTER SCHOOL 7","primary_activities_text":"SCHOOL","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"2","controlled_organization_indicator":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"NA","address_line1":"767 FIFTH AVENUE SUITE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 7","address":"767 FIFTH AVENUE SUITE 4700, NEW YORK, NY, 10153"},{"ein":237825575,"business_name_line1":"NATIONAL PHILANTROPIC TRUST","primary_activities_text":"PHILANTHROPY","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"7","controlled_organization_indicator":false,"legal_domicile_state":"PA","direct_controlling_business_name_line1":"NA","address_line1":"165 TOWNSHIP LINE ROAD","city":"JENKINTOWN","state":"PA","zip":"19046","name":"NATIONAL PHILANTROPIC TRUST","address":"165 TOWNSHIP LINE ROAD, JENKINTOWN, PA, 19046"},{"business_name_line1":"THE JAFFA INSTITUTE","primary_activities_text":"PROGRAMS","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"7","controlled_organization_indicator":false,"legal_domicile_foreign_country":"IS","direct_controlling_business_name_line1":"NA","foreign_address_line1":"BEIT TEPER 5 TEL GIBORIM STREET","foreign_city":"JAFFA","foreign_postal_code":"61081","foreign_country":"IS","name":"THE JAFFA INSTITUTE","foreign_address":"BEIT TEPER 5 TEL GIBORIM STREET, JAFFA, 61081, IS"}],"transaction_flags":{"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":true,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":false,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":true,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false}},"source_xml":"201423189349302507_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To provide financial and other forms of assistance and support to students, children and their parents, and low-income famlies to assist with educational opportunities and other services listed in part iii.","primary_activities":"Support for underprivileged students at choate rosemary hall located in wallingford, ct.\n\nSupport the construction of a new charter school facility to be constructed by the new york city school construction authority.\n\nSupport for the educational programs at center for educational innovation - public education assocation (cei-pea).","year":2010,"name":"FOUNDATION FOR A GREATER OPPORTUNITY","phone":"2127024300","type":"990","principal_officer":"GAIL GOLDEN-ICAHN","year_formation":1996,"state_legal_domicile":"DE","total_volunteers":0,"tax_period_begin":"2010-01-01T00:00:00","tax_period_end":"2010-12-31T00:00:00","address":"767 FIFTH AVENUE 4700, NEW YORK, NY, 10153, USA","city":"NEW YORK","state":"NY","country":"USA","zip_code":"10153"},"Governance":{"501c3 determination":true,"Number of voting members":7,"Number of independent voting members":1,"Number of employees total":1,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":1,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":true,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":true,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":true,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":4020269,"Contributions":{"value":933646,"Other contributions":933646},"Program revenue":{"value":125185,"Total revenue":{"value":125185,"VARIOUS":125185},"Unrelated business revenue":0},"Investment income":{"value":2961438,"Investment income total":2961438,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0}},"Expenses":{"value":1347444,"Grant expense":{"value":662554,"Grants to domestic orgs":662554,"Grants to domestic individuals":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":286000,"Current officers":256628,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":29372},"Other expenses":{"value":398890,"Management services":0,"Legal":47223,"Accounting":20111,"Lobbying services":0,"Investment management fees":0,"Other services":2124,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":26954,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":217640,"Insurance":1246,"Travel entertainment public officials":0,"Itemized Expenses":{"value":83592,"VARIOUS":83592}}},"Assets":{"value":177264953,"Non-interest bearing cash":137260,"Savings and temp cash investments":36536989,"Accounts receivable":16667,"Receivables from officers":118727570,"Land, building, equipment":14405044,"Investments other":7113182,"Other assets":328241},"Liabilities":{"value":205557,"Accounts payable, accrued":184383,"Other liabilities":21174},"Fund balance":{"value":177059396},"Form990Details":{"program_service_accomplishments":[{"description":"SUPPORT FOR UNDERPRIVILEGED STUDENTS AT CHOATE ROSEMARY HALL LOCATED IN WALLINGFORD, CT.","expense":556570,"grants":316206},{"description":"SUPPORT THE CONSTRUCTION OF A NEW CHARTER SCHOOL FACILITY TO BE CONSTRUCTED BY THE NEW YORK CITY SCHOOL CONSTRUCTION AUTHORITY.","expense":431849,"grants":245348},{"description":"SUPPORT FOR THE EDUCATIONAL PROGRAMS AT CENTER FOR EDUCATIONAL INNOVATION - PUBLIC EDUCATION ASSOCATION (CEI-PEA).","expense":177775,"grants":101000}],"program_service_revenue_detail":[{"description":"RENT - ICAHN CHARTER SCHOOL 1","total_revenue":50000,"exclusion_amount":50000},{"description":"RENT - AGING IN AMERICA","total_revenue":35371,"exclusion_amount":35371},{"description":"RENT - AHRC","total_revenue":28738,"exclusion_amount":28738},{"description":"RENT - SEIU","total_revenue":11076,"exclusion_amount":11076}],"functional_expense_allocations":{"current_officers_directors":{"program_services":256628,"management_and_general":0,"fundraising":0,"total":256628},"disqualified_persons":{"total":0},"other_salaries_and_wages":{"total":0},"pension_plan_contributions":{"total":0},"other_employee_benefits":{"total":0},"payroll_taxes":{"program_services":29372,"total":29372},"management_fees":{"total":0},"legal_fees":{"management_and_general":47223,"total":47223},"accounting_fees":{"management_and_general":20111,"total":20111},"lobbying_fees":{"total":0},"professional_fundraising_fees":{"total":0},"investment_management_fees":{"total":0},"other_service_fees":{"management_and_general":2124,"total":2124},"advertising":{"total":0},"office_expenses":{"total":0},"information_technology":{"total":0},"royalties":{"total":0},"occupancy":{"total":0},"travel":{"management_and_general":26954,"total":26954},"conferences_meetings":{"total":0},"interest":{"total":0},"payments_to_affiliates":{"total":0},"depreciation_depletion":{"program_services":217640,"total":217640},"insurance":{"management_and_general":1246,"total":1246}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"employment_tax_returns_filed":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_iii":true,"schedule_o_part_vi":true,"schedule_o_part_xi":true},"principal_officer_detail":{"person_name":"GAIL GOLDEN-ICAHN","address_line1":"767 FIFTH AVENUE 47TH FL","city":"NEW YORK","state":"NY","zip":"10153"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"audited_financial_statement_consolidated":true,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"excess_business_holdings":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":true,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_are_in_care_of":{"person_name":"KEITH COZZA","phone":"2127024300","address_line1":"767 FIFTH AVENUE 47TH FL","city":"NEW YORK","state":"NY","zip":"10153"},"officers_directors_key_employees":[{"title":"DIRECTOR","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":376535,"other_compensation":41049,"individual_trustee_or_director":true},{"title":"PRESIDENT, DIR","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":348779,"other_compensation":107848,"individual_trustee_or_director":true,"officer":true},{"title":"DIRECTOR","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":135901,"other_compensation":10000,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"VP, TREASURER, DIR","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"DIRECTOR, VICE PRESIDENT","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":230000,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"SECRETARY","average_hours_per_week":40.0,"reportable_comp_from_org":256628,"reportable_comp_from_related_orgs":0,"other_compensation":6435,"officer":true},{"title":"ASSISTANT SECRETARY","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true}]},"ScheduleA":{"public_charity_status":{"supporting_organization_509a3":true,"supporting_org_509a3_type1":true,"certification":true},"supported_organizations":{"total_supported_organizations":9,"sum_of_amounts":662554,"rows":[{"ein":60910420,"organization_type":"02","support_amount":316206,"governing_document_listed":false,"name":"CHOATE ROSEMARY HALL"},{"ein":134113613,"organization_type":"07","support_amount":101000,"governing_document_listed":false,"name":"CENTER FOR EDUCATIONAL INNOVATION"},{"ein":133535408,"organization_type":"06","support_amount":245348,"governing_document_listed":false,"name":"NEW YORK CITY SCHOOL CONSTRUCTION AUTHORITY"},{"ein":134166657,"organization_type":"02","support_amount":0,"governing_document_listed":false,"name":"ICAHN CHARTER SCHOOL 1"},{"ein":205846198,"organization_type":"02","support_amount":0,"governing_document_listed":false,"name":"ICAHN CHARTER SCHOOL 2"},{"ein":262271604,"organization_type":"02","support_amount":0,"governing_document_listed":false,"name":"ICAHN CHARTER SCHOOL 3"},{"ein":264674992,"organization_type":"02","support_amount":0,"governing_document_listed":false,"name":"ICAHN CHARTER SCHOOL 4"},{"ein":132995128,"organization_type":"07","support_amount":0,"governing_document_listed":false,"name":"NEIGHBORHOOD ASSOC FOR INTER-CULTURAL"},{"ein":210634501,"organization_type":"02","support_amount":0,"governing_document_listed":false,"name":"PRINCETON UNIVERSITY"}]},"supporting_organization_tests":{"contribution_35_controlled_prior_schema":false,"contribution_controller_prior_schema":false,"contribution_related_party_prior_schema":false}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":1722847,"book_value":1722847},"buildings":{"other_cost_or_other_basis":12967470,"book_value":11455118,"depreciation":1512352},"other_land_buildings":{"other_cost_or_other_basis":1336597,"book_value":1227079,"depreciation":109518},"total_book_value":14405044},"other_liabilities":{"federal_income_tax_liability":0,"liabilities":[{"description":"SECURITY DEPOSITS","amount":21174}],"total_liability":21174},"supplemental_information":[{"identifier":"FIN 48 FOOTNOTE","form_and_line_reference":"SCHEDULE D, PART X, LINE 2","explanation":"THE FOUNDATION FOLLOWS THE ACCOUNTING GUIDANCE IN UNCERTAINTIES IN INCOME TAX PROVISIONS WHICH REQUIRE THAT A TAX POSITION BE RECOGNIZED OR DERECOGNIZED BASED ON A \"MORE LIKELY THAN NOT\" THRESHOLD. THIS APPLIES TO POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE FOUNDATION DOES NOT BELIEVE ITS ACTIVITIES RESULT IN ANY UNCERTAIN TAX POSITIONS."}]},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_org_grants":662554,"reported_domestic_individual_grants":0,"reported_domestic_org_grants_program_services":662554,"total_501c3_and_government_organizations":3,"total_other_organizations":0,"grants":[{"ein":60910420,"irc_section":"501(c)(3)","cash":316206,"purpose":"SCHOLARSHIPS","address_line1":"333 CHRISTIAN STREET","city":"WALLINGFORD","state":"CT","zip":"06492","name":"CHOATE ROSEMARY HALL","address":"333 CHRISTIAN STREET, WALLINGFORD, CT, 06492"},{"ein":133535408,"irc_section":"NEW YORK CITY","cash":245348,"purpose":"CONSTRUCTION","address_line1":"30-30 THOMSON AVE","city":"LI CITY","state":"NY","zip":"111013045","name":"NEW YORK CITY SCHOOL CONSTRUCTION AUTHORITY","address":"30-30 THOMSON AVE, LI CITY, NY, 111013045"},{"ein":134113613,"irc_section":"501(c)(3)","cash":101000,"purpose":"EDUCATION PROGRAMS.","address_line1":"28 WEST 44TH STREET SUITE 300","city":"NEW YORK","state":"NY","zip":"10036","name":"CEI - PEA","address":"28 WEST 44TH STREET SUITE 300, NEW YORK, NY, 10036"}],"total_domestic_grants":662554,"total_domestic_program_services":662554,"detail_org_grants_total":662554,"detail_domestic_grants_total":662554,"grant_monitoring":{"claims_monitoring_procedures":false,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false}},"ScheduleF":{"reported_foreign_grants":0},"ScheduleJ":{"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":false,"initial_contract_exception":false,"severance_payment":false,"supplemental_nonqualified_retirement_plan":false,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"HAROLD SHAPIRO","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":376535,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":41049,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":417584,"name":"HAROLD SHAPIRO"},{"person_name":"JULIE CLARK GOODYEAR","base_compensation_filing_org":223155,"bonus_filing_org":33473,"bonus_related_orgs":0,"compensation_based_on_related_orgs":0,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":6435,"nontaxable_benefits_related_orgs":0,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":263063,"total_compensation_related_orgs":0,"name":"JULIE CLARK GOODYEAR"},{"person_name":"EDWARD J SHANAHAN","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":348779,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":74972,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":32876,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":456627,"name":"EDWARD J SHANAHAN"},{"person_name":"SEYMOUR FLIEGEL","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":30000,"compensation_based_on_related_orgs":200000,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":0,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":230000,"name":"SEYMOUR FLIEGEL"}]},"ScheduleL":{"loans_summary":{"total_balance_due":118727570},"loans_between_organization_and_interested_persons":[{"person_name":"MODAL LLC","purpose":"ACQUIRE SHARES","original_principal":100000000,"balance_due":90000000,"loan_from_organization":true,"default":false,"approved_by_board":true,"written_agreement":true,"name":"MODAL LLC"},{"person_name":"MODAL LLC","purpose":"CONTRIBUTION","original_principal":28727570,"balance_due":28727570,"loan_from_organization":true,"default":false,"approved_by_board":true,"written_agreement":true,"name":"MODAL LLC"}],"business_transactions_involving_interested_persons":[{"person_name":"CARL C ICAHN","relationship":"TRUSTEE, OWNS 100% MODAL","description":"FGO NOTE REC FROM MODAL","amount":118727570,"sharing_of_revenues":false,"name":"CARL C ICAHN"}]},"ScheduleR":{"disregarded_entities":[{"ein":133913393,"business_name_line1":"GREATER OPPORTUNITY LLC","primary_activities":"SUPPORT","total_income":0,"end_of_year_assets":4180,"legal_domicile_state":"DE","direct_controlling_business_name_line1":"NA","address_line1":"767 FIFTH AVENUE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"GREATER OPPORTUNITY LLC","address":"767 FIFTH AVENUE 4700, NEW YORK, NY, 10153"},{"ein":133913393,"business_name_line1":"ADDED OPPORTUNITY LLC","primary_activities":"SUPPORT","total_income":0,"end_of_year_assets":61757,"legal_domicile_state":"DE","direct_controlling_business_name_line1":"NA","address_line1":"767 FIFTH AVENUE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"ADDED OPPORTUNITY LLC","address":"767 FIFTH AVENUE 4700, NEW YORK, NY, 10153"},{"ein":133913393,"business_name_line1":"ADDED OPPORTUNITY I LLC","primary_activities":"SUPPORT","total_income":49,"end_of_year_assets":705,"legal_domicile_state":"DE","direct_controlling_business_name_line1":"NA","address_line1":"767 FIFTH AVENUE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"ADDED OPPORTUNITY I LLC","address":"767 FIFTH AVENUE 4700, NEW YORK, NY, 10153"},{"ein":133913393,"business_name_line1":"INWOOD OPPORTUNITY LLC","primary_activities":"SUPPORT","total_income":75264,"end_of_year_assets":13016211,"legal_domicile_state":"DE","direct_controlling_business_name_line1":"NA","address_line1":"767 FIFTH AVENUE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"INWOOD OPPORTUNITY LLC","address":"767 FIFTH AVENUE 4700, NEW YORK, NY, 10153"}],"tax_exempt_organizations":[{"ein":134166657,"business_name_line1":"ICAHN CHARTER SCHOOL 1","primary_activities":"SCHOOL","exempt_code_section":"501(C)(3)","public_charity_status":"2","legal_domicile_state":"NY","direct_controlling_business_name_line1":"NA","address_line1":"767 FIFTH AVENUE SUITE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 1","address":"767 FIFTH AVENUE SUITE 4700, NEW YORK, NY, 10153"},{"ein":205846198,"business_name_line1":"ICAHN CHARTER SCHOOL 2","primary_activities":"SCHOOL","exempt_code_section":"501(C)(3)","public_charity_status":"2","legal_domicile_state":"NY","direct_controlling_business_name_line1":"NA","address_line1":"767 FIFTH AVENUE SUITE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 2","address":"767 FIFTH AVENUE SUITE 4700, NEW YORK, NY, 10153"},{"ein":262271604,"business_name_line1":"ICAHN CHARTER SCHOOL 3","primary_activities":"SCHOOL","exempt_code_section":"501(C)(3)","public_charity_status":"2","legal_domicile_state":"NY","direct_controlling_business_name_line1":"NA","address_line1":"767 FIFTH AVENUE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 3","address":"767 FIFTH AVENUE 4700, NEW YORK, NY, 10153"},{"ein":134113613,"business_name_line1":"CENTER FOR EDUCATIONAL INNOVATION","primary_activities":"EDUCATION","exempt_code_section":"501(C)(3)","public_charity_status":"7","legal_domicile_state":"NY","direct_controlling_business_name_line1":"NA","address_line1":"28 WEST 44TH STREET","city":"NEW YORK","state":"NY","zip":"10036","name":"CENTER FOR EDUCATIONAL INNOVATION","address":"28 WEST 44TH STREET, NEW YORK, NY, 10036"},{"ein":60910420,"business_name_line1":"CHOATE ROSEMARY HALL","primary_activities":"SCHOOL","exempt_code_section":"501(C)(3)","public_charity_status":"2","legal_domicile_state":"CT","direct_controlling_business_name_line1":"NA","address_line1":"333 CHRISTIAN STREET","city":"WALLINGFORD","state":"CT","zip":"06492","name":"CHOATE ROSEMARY HALL","address":"333 CHRISTIAN STREET, WALLINGFORD, CT, 06492"},{"ein":132995128,"business_name_line1":"NEIGHBORHOOD ASSOC FOR INTER-CULTURAL","primary_activities":"HOUSING","exempt_code_section":"501(C)(3)","public_charity_status":"7","legal_domicile_state":"NY","direct_controlling_business_name_line1":"NA","address_line1":"1055 GRAND CONCOURSE","city":"BRONX","state":"NY","zip":"10452","name":"NEIGHBORHOOD ASSOC FOR INTER-CULTURAL","address":"1055 GRAND CONCOURSE, BRONX, NY, 10452"},{"ein":210634501,"business_name_line1":"PRINCETON UNIVERSITY","primary_activities":"UNIVERSITY","exempt_code_section":"501(C)(3)","public_charity_status":"2","legal_domicile_state":"NJ","direct_controlling_business_name_line1":"NA","address_line1":"TREASURERS OFFICE BOX 35","city":"PRINCETON","state":"NJ","zip":"08543","name":"PRINCETON UNIVERSITY","address":"TREASURERS OFFICE BOX 35, PRINCETON, NJ, 08543"},{"ein":264674992,"business_name_line1":"ICAHN CHARTER SCHOOL 4","primary_activities":"SCHOOL","exempt_code_section":"501(C)(3)","public_charity_status":"2","legal_domicile_state":"NY","direct_controlling_business_name_line1":"NA","address_line1":"767 FIFTH AVENUE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 4","address":"767 FIFTH AVENUE 4700, NEW YORK, NY, 10153"},{"ein":133535408,"business_name_line1":"NEW YORK CITY SCHOOL CONSTRUCTION AUTHOR","primary_activities":"CONSTRUCTION","public_charity_status":"6","legal_domicile_state":"NY","direct_controlling_business_name_line1":"NA","address_line1":"30-30 THOMSON AVENUE","city":"LONG ISLAND CITY","state":"NY","zip":"11101","name":"NEW YORK CITY SCHOOL CONSTRUCTION AUTHOR","address":"30-30 THOMSON AVENUE, LONG ISLAND CITY, NY, 11101"}],"transaction_flags":{"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":true,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":false,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":true,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false},"transactions":[{"business_name_line1":"CHOATE ROSEMARY HALL","amount_involved":316206,"transaction_type":"B","name":"CHOATE ROSEMARY HALL"},{"business_name_line1":"CEI - PEA","amount_involved":101000,"transaction_type":"B","name":"CEI - PEA"},{"business_name_line1":"NYC SCHOOL CONSTRUCTION AUTHORITY","amount_involved":245348,"transaction_type":"B","name":"NYC SCHOOL CONSTRUCTION AUTHORITY"},{"business_name_line1":"ICAHN CHARTER SCHOOL 1","amount_involved":50000,"transaction_type":"I","name":"ICAHN CHARTER SCHOOL 1"}]},"source_xml":"201103149349301445_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To provide financial and other forms of assistance and support to students, children and their parents,and low-income families to assist with educational opportunities and other services listed in part iii.","primary_activities":"Support for the renovation and reconstruction of a charter school facility (pelham parkway building) which is home to several charter schools.\n\nSupport for the construction of a new charter school facility being constructed by civic builders.\n\nSupport for the establishment of the icahn scholarship at new york university. This scholarship is awarded to single mothers of children who possess a commitment to the role of women who chose to continue or return to undergraduate education during their child-rearing years.\n\nSupport for the educational programs at the\n\nCenter for educational innovation - public\n\nEducation assocation (cei-pea).","year":2012,"name":"FOUNDATION FOR A GREATER OPPORTUNITY","phone":"2127024300","type":"990","principal_officer":"Edward J Shanahan","year_formation":1996,"state_legal_domicile":"DE","total_volunteers":0,"tax_period_begin":"2012-01-01T00:00:00","tax_period_end":"2012-12-31T00:00:00","address":"767 FIFTH AVENUE, NEW YORK, NY, 10153, USA","city":"NEW YORK","state":"NY","country":"USA","zip_code":"10153"},"Governance":{"501c3 determination":true,"Number of voting members":7,"Number of independent voting members":1,"Number of employees total":2,"Total Gross UBI":0,"Number of employees":2,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":true,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":false,"Federal grant audit required":false,"Audited financial statements consolidated":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":true,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":4888724,"Contributions":{"value":1731971,"Other contributions":933646,"Grant revenue":798325},"Program revenue":{"value":50000,"Total revenue":50000},"Investment income":{"value":2927095,"Investment income total":2927095,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":179658,"Other total":0,"Royalties revenue":0,"Net rental income":179658,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0}},"Expenses":{"value":3999747,"Grant expense":{"value":1047899,"Grants to domestic orgs":1047899,"Grants to domestic individuals":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":616202,"Current officers":275000,"Disqualified persons":0,"Other salaries and wages":301245,"Pension plan contributions":6248,"Other employee benefits":12478,"Payroll taxes":21231},"Other expenses":{"value":2335646,"Management services":0,"Legal":16346,"Accounting":20829,"Lobbying services":0,"Investment management fees":0,"Other services":4955,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":17232,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":1764479,"Insurance":132953,"Travel entertainment public officials":0,"Itemized Expenses":{"value":378852,"VARIOUS":378852}}},"Assets":{"value":203156232,"Non-interest bearing cash":84742,"Savings and temp cash investments":25438285,"Pledges and grants receivable":0,"Accounts receivable":16667,"Receivables from officers":118727570,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":43353246,"Investments publicly traded":0,"Investments other":8294231,"Investments program related":0,"Intangible assets":0,"Other assets":7241491},"Liabilities":{"value":22063963,"Accounts payable, accrued":3349030,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":18714933},"Fund balance":{"value":181092269},"Form990Details":{"program_service_accomplishments":[{"description":"SUPPORT FOR THE RENOVATION AND RECONSTRUCTION OF A CHARTER SCHOOL FACILITY (PELHAM PARKWAY BUILDING) WHICH IS HOME TO SEVERAL CHARTER SCHOOLS.","expense":3026165,"grants":833915},{"description":"SUPPORT FOR THE CONSTRUCTION OF A NEW CHARTER SCHOOL FACILITY BEING CONSTRUCTED BY CIVIC BUILDERS.","expense":649509,"grants":178984},{"description":"SUPPORT FOR THE ESTABLISHMENT OF THE ICAHN SCHOLARSHIP AT NEW YORK UNIVERSITY. THIS SCHOLARSHIP IS AWARDED TO SINGLE MOTHERS OF CHILDREN WHO POSSESS A COMMITMENT TO THE ROLE OF WOMEN WHO CHOSE TO CONTINUE OR RETURN TO UNDERGRADUATE EDUCATION DURING THEIR CHILD-REARING YEARS.","expense":90722,"grants":25000},{"description":"SUPPORT FOR THE EDUCATIONAL PROGRAMS AT THE"},{"description":"CENTER FOR EDUCATIONAL INNOVATION - PUBLIC"},{"description":"EDUCATION ASSOCATION (CEI-PEA)."}],"program_service_revenue_detail":[{"business_code":"532000","description":"ICAHN CHARTER SCHOOL","total_revenue":50000,"related_or_exempt_function_income":50000}],"functional_expense_allocations":{"current_officers_directors":{"program_services":275000,"total":275000},"disqualified_persons":{"total":0},"other_salaries_and_wages":{"program_services":301245,"total":301245},"pension_plan_contributions":{"program_services":6248,"total":6248},"other_employee_benefits":{"program_services":12478,"total":12478},"payroll_taxes":{"program_services":21231,"total":21231},"management_fees":{"total":0},"legal_fees":{"management_and_general":16346,"total":16346},"accounting_fees":{"management_and_general":20829,"total":20829},"lobbying_fees":{"total":0},"professional_fundraising_fees":{"total":0},"investment_management_fees":{"total":0},"other_service_fees":{"management_and_general":4955,"total":4955},"advertising":{"total":0},"office_expenses":{"total":0},"information_technology":{"total":0},"royalties":{"total":0},"occupancy":{"total":0},"travel":{"management_and_general":17232,"total":17232},"conferences_meetings":{"total":0},"interest":{"total":0},"payments_to_affiliates":{"total":0},"depreciation_depletion":{"program_services":1764479,"total":1764479},"insurance":{"management_and_general":132953,"total":132953}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"employment_tax_returns_filed":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_iii":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"Edward J Shanahan","address_line1":"767 FIFTH AVENUE 47TH FL","city":"NEW YORK","state":"NY","zip":"10153"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"excess_business_holdings":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":true,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false,"grants_payable_beginning_of_year":0,"grants_payable_end_of_year":0},"books_are_in_care_of":{"person_name":"GAIL C ICAHN","phone":"2127024300","address_line1":"767 FIFTH AVENUE 47TH FL","city":"NEW YORK","state":"NY","zip":"10153"},"officers_directors_key_employees":[{"title":"DIRECTOR","average_hours_per_week":1.0,"average_hours_per_week_related_org":39.0,"reportable_comp_from_related_orgs":397196,"other_compensation":17484,"individual_trustee_or_director":true},{"title":"PRESIDENT, DIRector","average_hours_per_week":1.0,"average_hours_per_week_related_org":1.0,"individual_trustee_or_director":true,"officer":true},{"title":"DIRECTOR","average_hours_per_week":1.0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":1.0,"average_hours_per_week_related_org":39.0,"reportable_comp_from_related_orgs":194803,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":1.0,"individual_trustee_or_director":true},{"title":"VP, TREASURER, DIRector","average_hours_per_week":1.0,"individual_trustee_or_director":true,"officer":true},{"title":"DIRECTOR, VICE PRESIDENT","average_hours_per_week":1.0,"average_hours_per_week_related_org":39.0,"reportable_comp_from_related_orgs":191500,"other_compensation":38500,"individual_trustee_or_director":true,"officer":true},{"title":"SECRETARY","average_hours_per_week":40.0,"reportable_comp_from_org":255538,"reportable_comp_from_related_orgs":0,"other_compensation":20224,"officer":true},{"title":"ASSISTANT SECRETARY","average_hours_per_week":1.0,"officer":true},{"title":"DIRector OF DEVELOPment","average_hours_per_week":40.0,"reportable_comp_from_org":189813,"reportable_comp_from_related_orgs":0,"other_compensation":17247,"highest_compensated_employee":true}]},"ScheduleA":{"public_charity_status":{"supporting_organization_509a3":true,"supporting_org_509a3_type1":true,"certification":true},"supported_organizations":{"total_supported_organizations":11,"sum_of_amounts":1047899,"rows":[{"ein":60910420,"organization_type":"02","support_amount":0,"governing_document_listed":false,"name":"CHOATE ROSEMARY HALL"},{"ein":134113613,"organization_type":"03","support_amount":10000,"governing_document_listed":false,"name":"CENTER FOR EDUCATIONAL INNOVATION"},{"ein":43635313,"organization_type":"03","support_amount":178984,"governing_document_listed":false,"name":"CIVIC BUILDERS"},{"ein":134166657,"organization_type":"02","support_amount":0,"governing_document_listed":false,"name":"ICAHN CHARTER SCHOOL 1"},{"ein":205846198,"organization_type":"02","support_amount":213717,"governing_document_listed":false,"name":"ICAHN CHARTER SCHOOL 2"},{"ein":262271604,"organization_type":"02","support_amount":254425,"governing_document_listed":false,"name":"ICAHN CHARTER SCHOOL 3"},{"ein":264674992,"organization_type":"02","support_amount":190031,"governing_document_listed":false,"name":"ICAHN CHARTER SCHOOL 4"},{"ein":900606791,"organization_type":"02","support_amount":175742,"governing_document_listed":false,"name":"ICAHN CHARTER SCHOOL 5"},{"ein":132995128,"organization_type":"03","support_amount":0,"governing_document_listed":false,"name":"NEIGHBORHOOD ASSOC FOR INTER-CULTURAL"},{"ein":210634501,"organization_type":"02","support_amount":0,"governing_document_listed":false,"name":"PRINCETON UNIVERSITY"},{"ein":135562308,"organization_type":"02","support_amount":25000,"governing_document_listed":false,"name":"NEW YORK UNIVERSITY"}]},"supporting_organization_tests":{"contribution_35_controlled_prior_schema":false,"contribution_controller_prior_schema":false,"contribution_related_party_prior_schema":false},"supplemental_information":{"general":{"explanation":"THE FOUNDATION SUPPORTS NON-DESIGNATED PUBLICLY SUPPORTED ORGANIZATIONS THAT PROVIDE ASSISTANCE AND SUPPORT TO STUDENTS, CHILDREN AND THEIR PARENTS, AND LOW-INCOME FAMILIES. THE FOUNDATION MEETS THE REQUIREMENTS OF SECTION 1.509(a)-4(d)(2)(i) OF THE TREASURY REGULATIONS BY DESIGNATING THOSE PUBLICLY SUPPORTED ORGANIZATIONS BY CLASS IN ARTICLE THIRD OF ITS CERTIFICATE OF INCORPORATION AND IN ARTICLE III, SECTION 2.A OF ITS BYLAWS."}}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":1722847,"book_value":1722847},"buildings":{"other_cost_or_other_basis":39114211,"book_value":35181377,"depreciation":3932834},"equipment":{"other_cost_or_other_basis":56111,"book_value":44044,"depreciation":12067},"other_land_buildings":{"other_cost_or_other_basis":6547065,"book_value":6404978,"depreciation":142087},"total_book_value":43353246},"other_liabilities":{"federal_income_tax_liability":0,"liabilities":[{"description":"SECURITY DEPOSITS","amount":14933},{"description":"DUE FROM NYC SCHOOL CONSTRUCTION AUTHORITY","amount":18700000}],"total_liability":18714933,"footnote_text":true},"revenue_reconciliation":{"total_revenue_audited_financial_statements":5803006,"net_unrealized_gains_investments":914282,"revenue_not_reported":914282,"revenue_subtotal":4888724,"total_revenue_per_990":4888724},"expense_reconciliation":{"total_expenses_audited_financial_statements":3999747,"expenses_subtotal":3999747,"total_expenses_per_990":3999747},"supplemental_information":[{"identifier":"FIN 48 FOOTNOTE","form_and_line_reference":"SCHEDULE D, PART X, LINE 2","explanation":"THE FOUNDATION FOLLOWS THE ACCOUNTING GUIDANCE for UNCERTAINTIES IN INCOME TAX PROVISIONS WHICH REQUIRE THAT A TAX POSITION BE RECOGNIZED OR DERECOGNIZED BASED ON A \"MORE LIKELY THAN NOT\" THRESHOLD. THIS APPLIES TO POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE FOUNDATION DOES NOT BELIEVE ITS ACTIVITIES RESULT IN ANY UNCERTAIN TAX POSITIONS. THE TAX YEARS ENDED 2010, 2011 AND 2012 ARE STILL OPEN TO AUDIT FOR BOTH FEDERAL AND STATE PURPOSES."}]},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_org_grants":1047899,"reported_domestic_individual_grants":0,"reported_domestic_org_grants_program_services":1047899,"total_501c3_and_government_organizations":7,"grants":[{"ein":43635313,"irc_section":"501(c)(3)","cash":178984,"purpose":"CONSTRUCTION","address_line1":"304 HUDSON ST 3RD FLOOR","city":"NEW YORK","state":"NY","zip":"10013","name":"CIVIC BUILDERS","address":"304 HUDSON ST 3RD FLOOR, NEW YORK, NY, 10013"},{"ein":134113613,"irc_section":"501(c)(3)","cash":10000,"purpose":"EDUCATION PROGRAMS.","address_line1":"BENEFIT OFFICE 95 MADISON AVENUE","city":"NEW YORK","state":"NY","zip":"10016","name":"CEI - PEA","address":"BENEFIT OFFICE 95 MADISON AVENUE, NEW YORK, NY, 10016"},{"ein":135562308,"irc_section":"501(c)(3)","cash":25000,"purpose":"EDUCATION PROGRAMS.","address_line1":"DEVELOPMENT OFFICE 25 WEST 4TH ST","city":"NEW YORK","state":"NY","zip":"10012","name":"NEW YORK UNIVERSITY","address":"DEVELOPMENT OFFICE 25 WEST 4TH ST, NEW YORK, NY, 10012"},{"ein":205816198,"irc_section":"501(c)(3)","cash":213717,"purpose":"CONSTRUCTION","address_line1":"767 FIFTH AVENUE SUITE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 2","address":"767 FIFTH AVENUE SUITE 4700, NEW YORK, NY, 10153"},{"ein":262271604,"irc_section":"501(c)(3)","cash":254425,"purpose":"CONSTRUCTION","address_line1":"767 FIFTH AVENUE SUITE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 3","address":"767 FIFTH AVENUE SUITE 4700, NEW YORK, NY, 10153"},{"ein":264674992,"irc_section":"501(c)(3)","cash":190031,"purpose":"CONSTRUCTION","address_line1":"767 FIFTH AVENUE SUITE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 4","address":"767 FIFTH AVENUE SUITE 4700, NEW YORK, NY, 10153"},{"ein":900606791,"irc_section":"501(c)(3)","cash":175742,"purpose":"CONSTRUCTION","address_line1":"767 FIFTH AVENUE SUITE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 5","address":"767 FIFTH AVENUE SUITE 4700, NEW YORK, NY, 10153"}],"total_domestic_grants":1047899,"total_domestic_program_services":1047899,"detail_org_grants_total":1047899,"detail_domestic_grants_total":1047899,"supplemental_information":[{"identifier":"Procedures for monitoring the use of grant funds in the United States","form_and_line_reference":"Schedule I PART 1, LINE 2","explanation":"The grants to Icahn Charter School 2, Icahn Charter School 3, Icahn Charter School 4 and Icahn Charter School 5 are distributions of a US Department of Education grant given to Foundation of a Greater Opportunity (FGO) to distribute to the Schools. The Board of Trustees of each Charter School includes four individuals who also are Directors of FGO and one individual who is an employee of FGO. Each Board of Trustees has nine meetings per year where the School's operations are monitored. The grant agreement with each Charter School stipulates how the money is to be spent, and each School reports the expenditures of grant funds and describes how they benefit the School. FGO Board members and the FGO employees also visit each School during the school year. The grant to NYU is for scholarships, and NYU consults with FGO regarding the scholarships and notifies FGO of the scholarship recipients. The grant to CEI-PEA is for general support. The President of CEI-PEA is a Director of FGO, and FGO works closely with CEI-PEA, which benefits FGO and the Charter Schools through their expertise in charter schools. Civic Builders is a nonprofit school facilities developer working in traditionally underserved communities. FGO has a contract with Civic Builders pursuant to which FGO pays Civic Builders a certain percentage of the cost to build the building where Icahn charter School 2 is located. That amount is paid to Civic Builders in installments at certain stages of the building's completion (before construction began, when substantially complete, etc.)."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":true,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"The grants to Icahn Charter School 2, Icahn Charter School 3, Icahn Charter School 4 and Icahn Charter School 5 are distributions of a US Department of Education grant given to Foundation of a Greater Opportunity (FGO) to distribute to the Schools. The Board of Trustees of each Charter School includes four individuals who also are Directors of FGO and one individual who is an employee of FGO. Each Board of Trustees has nine meetings per year where the School's operations are monitored. The grant agreement with each Charter School stipulates how the money is to be spent, and each School reports the expenditures of grant funds and describes how they benefit the School. FGO Board members and the FGO employees also visit each School during the school year. The grant to NYU is for scholarships, and NYU consults with FGO regarding the scholarships and notifies FGO of the scholarship recipients. The grant to CEI-PEA is for general support. The President of CEI-PEA is a Director of FGO, and FGO works closely with CEI-PEA, which benefits FGO and the Charter Schools through their expertise in charter schools. Civic Builders is a nonprofit school facilities developer working in traditionally underserved communities. FGO has a contract with Civic Builders pursuant to which FGO pays Civic Builders a certain percentage of the cost to build the building where Icahn charter School 2 is located. That amount is paid to Civic Builders in installments at certain stages of the building's completion (before construction began, when substantially complete, etc.).","form_and_line_reference":"Schedule I PART 1, LINE 2"}},"ScheduleF":{"reported_foreign_grants":0},"ScheduleJ":{"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":true,"initial_contract_exception":false,"severance_payment":false,"supplemental_nonqualified_retirement_plan":false,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"HAROLD SHAPIRO","title":"DIRECTOR","compensation_based_on_related_orgs":397196,"deferred_compensation_related_orgs":17484,"total_compensation_related_orgs":414680,"name":"HAROLD SHAPIRO"},{"person_name":"JULIE CLARK GOODYEAR","title":"SECRETARY","base_compensation_filing_org":220538,"bonus_filing_org":35000,"bonus_related_orgs":0,"compensation_based_on_related_orgs":0,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":14000,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":6224,"nontaxable_benefits_related_orgs":0,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":275762,"total_compensation_related_orgs":0,"name":"JULIE CLARK GOODYEAR"},{"person_name":"EDUARDO LA GUERRE","title":"DIRECTOR","compensation_based_on_related_orgs":194803,"total_compensation_related_orgs":194803,"name":"EDUARDO LA GUERRE"},{"person_name":"BAILEY HECK","title":"DIRector OF DEVELOPment","base_compensation_filing_org":157813,"bonus_filing_org":32000,"bonus_related_orgs":0,"compensation_based_on_related_orgs":0,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":11500,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":5747,"nontaxable_benefits_related_orgs":0,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":207060,"total_compensation_related_orgs":0,"name":"BAILEY HECK"},{"person_name":"SEYMOUR FLIEGEL","title":"DIRECTOR, VICE PRESIDENT","compensation_based_on_related_orgs":191500,"deferred_compensation_related_orgs":22000,"nontaxable_benefits_related_orgs":16500,"total_compensation_related_orgs":230000,"name":"SEYMOUR FLIEGEL"}],"supplemental_information":[{"identifier":"Non-fixed payments","form_and_line_reference":"SCHEDULE J, PART 1, LINE 7","explanation":"The bonuses paid to Julie Clark Goodyear and Bailey Heck are determined at the discretion of the FGO Board of Directors and therefore are non-fixed payments."}]},"ScheduleL":{"loans_summary":{"total_balance_due":118727570},"loans_between_organization_and_interested_persons":[{"person_name":"modal llc","relationship":"DISQUALIFIED PERSON","purpose":"Acquire Shares","original_principal":100000000,"balance_due":90000000,"loan_from_organization":true,"default":false,"approved_by_board":true,"written_agreement":true,"name":"modal llc"},{"person_name":"modal llc","relationship":"DISQUALIFIED PERSON","purpose":"CONTRIBUTION","original_principal":28727570,"balance_due":28727570,"loan_from_organization":true,"default":false,"approved_by_board":true,"written_agreement":true,"name":"modal llc"}],"business_transactions_involving_interested_persons":[{"person_name":"CARL C ICAHN","relationship":"TRUSTEE, OWNS 100% MODAL","description":"FGO NOTE REC FROM MODAL","name":"CARL C ICAHN"}],"supplemental_information":[{"identifier":"NOTES RECEIVABLE","form_and_line_reference":"SCHEDULE L, PART II","explanation":"IN DECEMBER 2005, MODAL LLC (\"MODAL\"), AN AFFILIATE OF MR. CARL C. ICAHN, ENTERED INTO A STOCK PURCHASE AGREEMENT WITH THE FOUNDATION TO ACQUIRE CERTAIN SHARES OF AMERICAN RAILCAR INDUSTRIES, INC. THAT WERE PREVIOUSLY DONATED TO THE FOUNDATION FOR A PURCHASE PRICE EQUAL TO THE GREATER OF $100 MILLION OR THE FAIR MARKET VALUE OF THE SHARES ON THE DATE OF PURCHASE. THE FOUNDATION COMPLETED THE SALE TO MODAL ON JANUARY 20, 2006, FOR $100 MILLION CONSISTING OF $10 MILLION IN CASH AND THE BALANCE IN A PROMISSORY NOTE. ON MARCH 6, 2006, MR. CARL C. ICAHN, MADE A GIFT TO THE FOUNDATION IN THE FORM OF A NOTE RECEIVABLE FROM MODAL TOTALING $28,727,570. BOTH THE NOTES EARN INTEREST AT THE PRIME RATE, WHICH IS PAID MONTHLY, AND ARE SECURED BY THE GUARANTEE OF HIGH COAST LIMITED PARTNERSHIP, WHICH IS AN AFFILIATE OF MR. ICAHN. THE PRINCIPAL OF EACH NOTE IS DUE JANUARY 2016."}]},"ScheduleR":{"disregarded_entities":[{"ein":133913393,"business_name_line1":"GREATER OPPORTUNITY LLC","primary_activities":"SUPPORT","end_of_year_assets":3975,"legal_domicile_state":"DE","direct_controlling_business_name_line1":"FGO","address_line1":"767 FIFTH AVENUE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"GREATER OPPORTUNITY LLC","address":"767 FIFTH AVENUE 4700, NEW YORK, NY, 10153"},{"ein":133913393,"business_name_line1":"ADDED OPPORTUNITY LLC","primary_activities":"SUPPORT","end_of_year_assets":358,"legal_domicile_state":"DE","direct_controlling_business_name_line1":"FGO","address_line1":"767 FIFTH AVENUE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"ADDED OPPORTUNITY LLC","address":"767 FIFTH AVENUE 4700, NEW YORK, NY, 10153"},{"ein":133913393,"business_name_line1":"ADDITIONAL OPPORTUNITY I LLC","primary_activities":"SUPPORT","end_of_year_assets":696,"legal_domicile_state":"DE","direct_controlling_business_name_line1":"FGO","address_line1":"767 FIFTH AVENUE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"ADDITIONAL OPPORTUNITY I LLC","address":"767 FIFTH AVENUE 4700, NEW YORK, NY, 10153"},{"ein":455340936,"business_name_line1":"INWOOD OPPORTUNITY LLC","primary_activities":"SUPPORT","total_income":179658,"end_of_year_assets":45881771,"legal_domicile_state":"DE","direct_controlling_business_name_line1":"FGO","address_line1":"767 FIFTH AVENUE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"INWOOD OPPORTUNITY LLC","address":"767 FIFTH AVENUE 4700, NEW YORK, NY, 10153"},{"ein":460677840,"business_name_line1":"BRONX OPPORTUNITY LLC","primary_activities":"SUPPORT","end_of_year_assets":423,"legal_domicile_state":"DE","direct_controlling_business_name_line1":"FGO","address_line1":"767 FIFTH AVENUE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"BRONX OPPORTUNITY LLC","address":"767 FIFTH AVENUE 4700, NEW YORK, NY, 10153"}],"tax_exempt_organizations":[{"ein":134166657,"business_name_line1":"ICAHN CHARTER SCHOOL 1","primary_activities":"SCHOOL","exempt_code_section":"501(C)(3)","public_charity_status":"2","controlled_organization":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"NA","address_line1":"767 FIFTH AVENUE SUITE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 1","address":"767 FIFTH AVENUE SUITE 4700, NEW YORK, NY, 10153"},{"ein":205846198,"business_name_line1":"ICAHN CHARTER SCHOOL 2","primary_activities":"SCHOOL","exempt_code_section":"501(C)(3)","public_charity_status":"2","controlled_organization":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"NA","address_line1":"767 FIFTH AVENUE SUITE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 2","address":"767 FIFTH AVENUE SUITE 4700, NEW YORK, NY, 10153"},{"ein":262271604,"business_name_line1":"ICAHN CHARTER SCHOOL 3","primary_activities":"SCHOOL","exempt_code_section":"501(C)(3)","public_charity_status":"2","controlled_organization":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"NA","address_line1":"767 FIFTH AVENUE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 3","address":"767 FIFTH AVENUE 4700, NEW YORK, NY, 10153"},{"ein":134113613,"business_name_line1":"CENTER FOR EDUCATIONAL INNOVATION","primary_activities":"EDUCATION","exempt_code_section":"501(C)(3)","public_charity_status":"7","controlled_organization":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"NA","address_line1":"28 WEST 44TH STREET","city":"NEW YORK","state":"NY","zip":"10036","name":"CENTER FOR EDUCATIONAL INNOVATION","address":"28 WEST 44TH STREET, NEW YORK, NY, 10036"},{"ein":60910420,"business_name_line1":"CHOATE ROSEMARY HALL","primary_activities":"SCHOOL","exempt_code_section":"501(C)(3)","public_charity_status":"2","controlled_organization":false,"legal_domicile_state":"CT","direct_controlling_business_name_line1":"NA","address_line1":"333 CHRISTIAN STREET","city":"WALLINGFORD","state":"CT","zip":"06492","name":"CHOATE ROSEMARY HALL","address":"333 CHRISTIAN STREET, WALLINGFORD, CT, 06492"},{"ein":132995128,"business_name_line1":"NEIGHBORHOOD ASSOC FOR INTER-CULTURAL","primary_activities":"HOUSING","exempt_code_section":"501(C)(3)","public_charity_status":"7","controlled_organization":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"NA","address_line1":"1055 GRAND CONCOURSE","city":"BRONX","state":"NY","zip":"10452","name":"NEIGHBORHOOD ASSOC FOR INTER-CULTURAL","address":"1055 GRAND CONCOURSE, BRONX, NY, 10452"},{"ein":210634501,"business_name_line1":"PRINCETON UNIVERSITY","primary_activities":"UNIVERSITY","exempt_code_section":"501(C)(3)","public_charity_status":"2","controlled_organization":false,"legal_domicile_state":"NJ","direct_controlling_business_name_line1":"NA","address_line1":"TREASURERS OFFICE BOX 35","city":"PRINCETON","state":"NJ","zip":"08543","name":"PRINCETON UNIVERSITY","address":"TREASURERS OFFICE BOX 35, PRINCETON, NJ, 08543"},{"ein":264674992,"business_name_line1":"ICAHN CHARTER SCHOOL 4","primary_activities":"SCHOOL","exempt_code_section":"501(C)(3)","public_charity_status":"2","controlled_organization":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"NA","address_line1":"767 FIFTH AVENUE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 4","address":"767 FIFTH AVENUE 4700, NEW YORK, NY, 10153"},{"ein":135562308,"business_name_line1":"NEW YORK UNIVERSITY","primary_activities":"SCHOOL","exempt_code_section":"501(C)(3)","public_charity_status":"2","controlled_organization":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"NA","address_line1":"DEVELOPMENT OFFICE25 W 4TH ST ROO","city":"NEW YORK","state":"NY","zip":"10012","name":"NEW YORK UNIVERSITY","address":"DEVELOPMENT OFFICE25 W 4TH ST ROO, NEW YORK, NY, 10012"},{"ein":900606791,"business_name_line1":"ICAHN CHARTER SCHOOL 5","primary_activities":"SCHOOL","exempt_code_section":"501(C)(3)","public_charity_status":"2","controlled_organization":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"NA","address_line1":"767 FIFTH AVENUE SUITE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 5","address":"767 FIFTH AVENUE SUITE 4700, NEW YORK, NY, 10153"},{"ein":43635313,"business_name_line1":"CIVIC BUILDERS","primary_activities":"CONSTRUCTION","exempt_code_section":"501(C)(3)","public_charity_status":"7","controlled_organization":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"NA","address_line1":"304 HUDSON STREET","city":"NEW YORK","state":"NY","zip":"10013","name":"CIVIC BUILDERS","address":"304 HUDSON STREET, NEW YORK, NY, 10013"},{"ein":453201374,"business_name_line1":"ICAHN CHARTER SCHOOL 6","primary_activities":"SCHOOL","exempt_code_section":"501(C)(3)","public_charity_status":"2","controlled_organization":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"NA","address_line1":"767 FIFTH AVENUE SUITE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 6","address":"767 FIFTH AVENUE SUITE 4700, NEW YORK, NY, 10153"}],"transaction_flags":{"dividends_from_related_organization":false,"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":true,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":false,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":true,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false}},"source_xml":"201313169349304911_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To provide financial and other forms of assistance and support to students, children and their parents,and low-income families to assist with educational opportunities and other services listed in part iii.","primary_activities":"Support for underprivileged students at choate rosemary hall located in wallingford, ct.\n\nSupport for the construction of a new charter school facility to be constructed by civic builders.\n\nSupport for the educational programs at the center for educational innovation - public education assocation (cei-pea).","year":2011,"name":"FOUNDATION FOR A GREATER OPPORTUNITY","phone":"2127024300","type":"990","principal_officer":"Edward J Shanahan","year_formation":1996,"state_legal_domicile":"DE","total_volunteers":0,"tax_period_begin":"2011-01-01T00:00:00","tax_period_end":"2011-12-31T00:00:00","address":"767 FIFTH AVENUE, NEW YORK, NY, 10153, USA","city":"NEW YORK","state":"NY","country":"USA","zip_code":"10153"},"Governance":{"501c3 determination":true,"Number of voting members":7,"Number of independent voting members":1,"Number of employees total":2,"Total Gross UBI":0,"Number of employees":2,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":true,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":true,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":4300830,"Contributions":{"value":933896,"Other contributions":933896},"Program revenue":{"value":50000,"Total revenue":50000},"Investment income":{"value":2930202,"Investment income total":2930202,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":386732,"Other total":0,"Royalties revenue":0,"Net rental income":386732,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0}},"Expenses":{"value":2337983,"Grant expense":{"value":463187,"Grants to domestic orgs":463187,"Grants to domestic individuals":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":515116,"Current officers":302000,"Disqualified persons":0,"Other salaries and wages":178140,"Pension plan contributions":5445,"Other employee benefits":7273,"Payroll taxes":22258},"Other expenses":{"value":1359680,"Management services":0,"Legal":7761,"Accounting":18748,"Lobbying services":0,"Investment management fees":0,"Other services":5879,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":17778,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":700639,"Insurance":57482,"Travel entertainment public officials":0,"Itemized Expenses":{"value":551393,"VARIOUS":551393}}},"Assets":{"value":181994971,"Non-interest bearing cash":95250,"Savings and temp cash investments":22671190,"Pledges and grants receivable":0,"Accounts receivable":16667,"Receivables from officers":118727570,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":32776626,"Investments publicly traded":0,"Investments other":7379948,"Investments program related":0,"Intangible assets":0,"Other assets":327720},"Liabilities":{"value":2705961,"Accounts payable, accrued":2691028,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":14933},"Fund balance":{"value":179289010},"Form990Details":{"program_service_accomplishments":[{"description":"SUPPORT FOR UNDERPRIVILEGED STUDENTS AT CHOATE ROSEMARY HALL LOCATED IN WALLINGFORD, CT.","expense":1063092,"grants":220976},{"description":"SUPPORT for THE CONSTRUCTION OF A NEW CHARTER SCHOOL FACILITY TO BE CONSTRUCTED BY CIVIC BUILDERS.","expense":636072,"grants":132211,"revenue":50000},{"description":"SUPPORT FOR THE EDUCATIONAL PROGRAMS AT the CENTER FOR EDUCATIONAL INNOVATION - PUBLIC EDUCATION ASSOCATION (CEI-PEA).","expense":529541,"grants":110000}],"program_service_revenue_detail":[{"description":"ICAHN CHARTER SCHOOL","total_revenue":50000,"related_or_exempt_function_income":50000}],"functional_expense_allocations":{"current_officers_directors":{"program_services":302000,"total":302000},"disqualified_persons":{"total":0},"other_salaries_and_wages":{"program_services":178140,"fundraising":0,"total":178140},"pension_plan_contributions":{"program_services":5445,"total":5445},"other_employee_benefits":{"program_services":7273,"total":7273},"payroll_taxes":{"program_services":22258,"total":22258},"management_fees":{"total":0},"legal_fees":{"management_and_general":7761,"total":7761},"accounting_fees":{"management_and_general":18748,"total":18748},"lobbying_fees":{"total":0},"professional_fundraising_fees":{"total":0},"investment_management_fees":{"total":0},"other_service_fees":{"management_and_general":5879,"total":5879},"advertising":{"total":0},"office_expenses":{"total":0},"information_technology":{"total":0},"royalties":{"total":0},"occupancy":{"total":0},"travel":{"management_and_general":17778,"total":17778},"conferences_meetings":{"total":0},"interest":{"total":0},"payments_to_affiliates":{"total":0},"depreciation_depletion":{"program_services":700639,"total":700639},"insurance":{"management_and_general":57482,"total":57482}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"employment_tax_returns_filed":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_iii":true,"schedule_o_part_vi":true,"schedule_o_part_vii":true,"schedule_o_part_xi":true},"principal_officer_detail":{"person_name":"Edward J Shanahan","address_line1":"767 FIFTH AVENUE 47TH FL","city":"NEW YORK","state":"NY","zip":"10153"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"audited_financial_statement_consolidated":true,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"excess_business_holdings":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":true,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false,"grants_payable_beginning_of_year":0,"grants_payable_end_of_year":0},"books_are_in_care_of":{"person_name":"GAIL C ICAHN","phone":"2127024300","address_line1":"767 FIFTH AVENUE 47TH FL","city":"NEW YORK","state":"NY","zip":"10153"},"officers_directors_key_employees":[{"title":"DIRECTOR","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":380564,"other_compensation":1530,"individual_trustee_or_director":true},{"title":"PRESIDENT, DIRector","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":514713,"other_compensation":4191,"individual_trustee_or_director":true,"officer":true},{"title":"DIRECTOR","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":166164,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"VP, TREASURER, DIRector","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"DIRECTOR, VICE PRESIDENT","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":191500,"other_compensation":38500,"individual_trustee_or_director":true,"officer":true},{"title":"SECRETARY","average_hours_per_week":40.0,"reportable_comp_from_org":249309,"reportable_comp_from_related_orgs":0,"other_compensation":6014,"officer":true},{"title":"ASSISTANT SECRETARY","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true},{"title":"DIRector OF DEVELOPment","average_hours_per_week":40.0,"reportable_comp_from_org":181369,"reportable_comp_from_related_orgs":0,"other_compensation":17703,"highest_compensated_employee":true}]},"ScheduleA":{"public_charity_status":{"supporting_organization_509a3":true,"supporting_org_509a3_type1":true,"certification":true},"supported_organizations":{"total_supported_organizations":10,"sum_of_amounts":463187,"rows":[{"ein":60910420,"organization_type":"02","support_amount":220976,"governing_document_listed":false,"name":"CHOATE ROSEMARY HALL"},{"ein":134113613,"organization_type":"07","support_amount":110000,"governing_document_listed":false,"name":"CENTER FOR EDUCATIONAL INNOVATION"},{"ein":43635313,"organization_type":"07","support_amount":132211,"governing_document_listed":false,"name":"CIVIC BUILDERS"},{"ein":134166657,"organization_type":"02","support_amount":0,"governing_document_listed":false,"name":"ICAHN CHARTER SCHOOL 1"},{"ein":205846198,"organization_type":"02","support_amount":0,"governing_document_listed":false,"name":"ICAHN CHARTER SCHOOL 2"},{"ein":262271604,"organization_type":"02","support_amount":0,"governing_document_listed":false,"name":"ICAHN CHARTER SCHOOL 3"},{"ein":264674992,"organization_type":"02","support_amount":0,"governing_document_listed":false,"name":"ICAHN CHARTER SCHOOL 4"},{"ein":900606791,"organization_type":"02","support_amount":0,"governing_document_listed":false,"name":"ICAHN CHARTER SCHOOL 5"},{"ein":132995128,"organization_type":"07","support_amount":0,"governing_document_listed":false,"name":"NEIGHBORHOOD ASSOC FOR INTER-CULTURAL"},{"ein":210634501,"organization_type":"02","support_amount":0,"governing_document_listed":false,"name":"PRINCETON UNIVERSITY"}]},"supporting_organization_tests":{"contribution_35_controlled_prior_schema":false,"contribution_controller_prior_schema":false,"contribution_related_party_prior_schema":false}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":1722847,"book_value":1722847},"buildings":{"other_cost_or_other_basis":17648632,"book_value":15436100,"depreciation":2212532},"other_land_buildings":{"other_cost_or_other_basis":15727655,"book_value":15617677,"depreciation":109978},"total_book_value":32776624},"other_liabilities":{"federal_income_tax_liability":0,"liabilities":[{"description":"SECURITY DEPOSITS","amount":14933}],"total_liability":14933},"net_assets_reconciliation":{"total_revenue":4300830,"total_expenses":2337983,"excess_or_deficit_for_year":1962847,"net_unrealized_gains_losses_on_investments":266767,"total_adjustments":266767,"excess_or_deficit_per_financial_statements":2229614},"revenue_reconciliation":{"total_revenue_audited_financial_statements":4567597,"net_unrealized_gains_investments":266767,"revenue_not_reported":266767,"revenue_subtotal":4300830,"total_revenue_per_990":4300830},"expense_reconciliation":{"total_expenses_audited_financial_statements":2337983,"expenses_subtotal":2337983,"total_expenses_per_990":2337983},"supplemental_information":[{"identifier":"FIN 48 FOOTNOTE","form_and_line_reference":"SCHEDULE D, PART X, LINE 2","explanation":"THE FOUNDATION FOLLOWS THE ACCOUNTING GUIDANCE for UNCERTAINTIES IN INCOME TAX PROVISIONS WHICH REQUIRE THAT A TAX POSITION BE RECOGNIZED OR DERECOGNIZED BASED ON A \"MORE LIKELY THAN NOT\" THRESHOLD. THIS APPLIES TO POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE FOUNDATION DOES NOT BELIEVE ITS ACTIVITIES RESULT IN ANY UNCERTAIN TAX POSITIONS."}]},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_org_grants":463187,"reported_domestic_individual_grants":0,"reported_domestic_org_grants_program_services":463187,"total_501c3_and_government_organizations":3,"grants":[{"ein":60910420,"irc_section":"501(c)(3)","cash":220976,"purpose":"SCHOLARSHIPS","address_line1":"333 CHRISTIAN STREET","city":"WALLINGFORD","state":"CT","zip":"06492","name":"CHOATE ROSEMARY HALL","address":"333 CHRISTIAN STREET, WALLINGFORD, CT, 06492"},{"ein":43635313,"irc_section":"501(c)(3)","cash":132211,"purpose":"CONSTRUCTION","address_line1":"304 HUDSON ST","city":"NEW YORK","state":"NY","zip":"10013","name":"CIVIC BUILDERS","address":"304 HUDSON ST, NEW YORK, NY, 10013"},{"ein":134113613,"irc_section":"501(c)(3)","cash":110000,"purpose":"EDUCATION PROGRAMS.","address_line1":"28 WEST 44TH STREET SUITE 300","city":"NEW YORK","state":"NY","zip":"10036","name":"CEI - PEA","address":"28 WEST 44TH STREET SUITE 300, NEW YORK, NY, 10036"}],"total_domestic_grants":463187,"total_domestic_program_services":463187,"detail_org_grants_total":463187,"detail_domestic_grants_total":463187,"grant_monitoring":{"claims_monitoring_procedures":false,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false}},"ScheduleF":{"reported_foreign_grants":0},"ScheduleJ":{"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":false,"initial_contract_exception":false,"severance_payment":false,"supplemental_nonqualified_retirement_plan":false,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"HAROLD SHAPIRO","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":380564,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":1530,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":382094,"name":"HAROLD SHAPIRO"},{"person_name":"JULIE CLARK GOODYEAR","base_compensation_filing_org":214309,"bonus_filing_org":35000,"bonus_related_orgs":0,"compensation_based_on_related_orgs":0,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":6014,"nontaxable_benefits_related_orgs":0,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":255323,"total_compensation_related_orgs":0,"name":"JULIE CLARK GOODYEAR"},{"person_name":"EDWARD J SHANAHAN","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":514713,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":4191,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":518904,"name":"EDWARD J SHANAHAN"},{"person_name":"EDUARDO LA GUERRE","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":166164,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":0,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":166164,"name":"EDUARDO LA GUERRE"},{"person_name":"BAILEY HECK","base_compensation_filing_org":151369,"bonus_filing_org":30000,"bonus_related_orgs":0,"compensation_based_on_related_orgs":0,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":6591,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":11112,"nontaxable_benefits_related_orgs":0,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":199072,"total_compensation_related_orgs":0,"name":"BAILEY HECK"},{"person_name":"SEYMOUR FLIEGEL","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":191500,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":22000,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":16500,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":230000,"name":"SEYMOUR FLIEGEL"}]},"ScheduleL":{"loans_summary":{"total_balance_due":118727570},"loans_between_organization_and_interested_persons":[{"person_name":"modal llc","purpose":"Acquire Shares","original_principal":100000000,"balance_due":90000000,"loan_from_organization":true,"default":false,"approved_by_board":true,"written_agreement":true,"name":"modal llc"},{"person_name":"modal llc","purpose":"CONTRIBUTION","original_principal":28727570,"balance_due":28727570,"loan_from_organization":true,"default":false,"approved_by_board":true,"written_agreement":true,"name":"modal llc"}],"business_transactions_involving_interested_persons":[{"person_name":"CARL C ICAHN","relationship":"TRUSTEE, OWNS 100% MODAL","description":"FGO NOTE REC FROM MODAL","name":"CARL C ICAHN"}]},"ScheduleR":{"disregarded_entities":[{"ein":133913393,"business_name_line1":"GREATER OPPORTUNITY LLC","primary_activities":"SUPPORT","total_income":0,"end_of_year_assets":4009,"legal_domicile_state":"DE","direct_controlling_business_name_line1":"FGO","address_line1":"767 FIFTH AVENUE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"GREATER OPPORTUNITY LLC","address":"767 FIFTH AVENUE 4700, NEW YORK, NY, 10153"},{"ein":133913393,"business_name_line1":"ADDED OPPORTUNITY LLC","primary_activities":"SUPPORT","total_income":0,"end_of_year_assets":1376,"legal_domicile_state":"DE","direct_controlling_business_name_line1":"FGO","address_line1":"767 FIFTH AVENUE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"ADDED OPPORTUNITY LLC","address":"767 FIFTH AVENUE 4700, NEW YORK, NY, 10153"},{"ein":133913393,"business_name_line1":"ADDED OPPORTUNITY I LLC","primary_activities":"SUPPORT","total_income":0,"end_of_year_assets":706,"legal_domicile_state":"DE","direct_controlling_business_name_line1":"FGO","address_line1":"767 FIFTH AVENUE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"ADDED OPPORTUNITY I LLC","address":"767 FIFTH AVENUE 4700, NEW YORK, NY, 10153"},{"ein":133913393,"business_name_line1":"INWOOD OPPORTUNITY LLC","primary_activities":"SUPPORT","total_income":386732,"end_of_year_assets":28879671,"legal_domicile_state":"DE","direct_controlling_business_name_line1":"FGO","address_line1":"767 FIFTH AVENUE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"INWOOD OPPORTUNITY LLC","address":"767 FIFTH AVENUE 4700, NEW YORK, NY, 10153"}],"tax_exempt_organizations":[{"ein":134166657,"business_name_line1":"ICAHN CHARTER SCHOOL 1","primary_activities":"SCHOOL","exempt_code_section":"501(c)(3)","public_charity_status":"2","controlled_organization":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"NA","address_line1":"767 FIFTH AVENUE SUITE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 1","address":"767 FIFTH AVENUE SUITE 4700, NEW YORK, NY, 10153"},{"ein":205846198,"business_name_line1":"ICAHN CHARTER SCHOOL 2","primary_activities":"SCHOOL","exempt_code_section":"501(c)(3)","public_charity_status":"2","controlled_organization":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"NA","address_line1":"767 FIFTH AVENUE SUITE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 2","address":"767 FIFTH AVENUE SUITE 4700, NEW YORK, NY, 10153"},{"ein":262271604,"business_name_line1":"ICAHN CHARTER SCHOOL 3","primary_activities":"SCHOOL","exempt_code_section":"501(c)(3)","public_charity_status":"2","controlled_organization":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"NA","address_line1":"767 FIFTH AVENUE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 3","address":"767 FIFTH AVENUE 4700, NEW YORK, NY, 10153"},{"ein":134113613,"business_name_line1":"CENTER FOR EDUCATIONAL INNOVATION","primary_activities":"EDUCATION","exempt_code_section":"501(c)(3)","public_charity_status":"7","controlled_organization":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"NA","address_line1":"28 WEST 44TH STREET","city":"NEW YORK","state":"NY","zip":"10036","name":"CENTER FOR EDUCATIONAL INNOVATION","address":"28 WEST 44TH STREET, NEW YORK, NY, 10036"},{"ein":60910420,"business_name_line1":"CHOATE ROSEMARY HALL","primary_activities":"SCHOOL","exempt_code_section":"501(c)(3)","public_charity_status":"2","controlled_organization":false,"legal_domicile_state":"CT","direct_controlling_business_name_line1":"NA","address_line1":"333 CHRISTIAN STREET","city":"WALLINGFORD","state":"CT","zip":"06492","name":"CHOATE ROSEMARY HALL","address":"333 CHRISTIAN STREET, WALLINGFORD, CT, 06492"},{"ein":132995128,"business_name_line1":"NEIGHBORHOOD ASSOC FOR INTER-CULTURAL","primary_activities":"HOUSING","exempt_code_section":"501(c)(3)","public_charity_status":"7","controlled_organization":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"NA","address_line1":"1055 GRAND CONCOURSE","city":"BRONX","state":"NY","zip":"10452","name":"NEIGHBORHOOD ASSOC FOR INTER-CULTURAL","address":"1055 GRAND CONCOURSE, BRONX, NY, 10452"},{"ein":210634501,"business_name_line1":"PRINCETON UNIVERSITY","primary_activities":"UNIVERSITY","exempt_code_section":"501(c)(3)","public_charity_status":"2","controlled_organization":false,"legal_domicile_state":"NJ","direct_controlling_business_name_line1":"NA","address_line1":"TREASURERS OFFICE BOX 35","city":"PRINCETON","state":"NJ","zip":"08543","name":"PRINCETON UNIVERSITY","address":"TREASURERS OFFICE BOX 35, PRINCETON, NJ, 08543"},{"ein":264674992,"business_name_line1":"ICAHN CHARTER SCHOOL 4","primary_activities":"SCHOOL","exempt_code_section":"501(c)(3)","public_charity_status":"2","controlled_organization":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"NA","address_line1":"767 FIFTH AVENUE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 4","address":"767 FIFTH AVENUE 4700, NEW YORK, NY, 10153"},{"ein":133535408,"business_name_line1":"NEW YORK CITY SCHOOL CONSTRUCTION","primary_activities":"CONSTRUCTION","exempt_code_section":"501(c)(3)","public_charity_status":"7","controlled_organization":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"NA","address_line1":"30-30 THOMSON AVENUE","city":"LONG ISLAND CITY","state":"NY","zip":"11101","name":"NEW YORK CITY SCHOOL CONSTRUCTION","address":"30-30 THOMSON AVENUE, LONG ISLAND CITY, NY, 11101"},{"ein":900606791,"business_name_line1":"ICAHN CHARTER SCHOOL 5","primary_activities":"SCHOOL","exempt_code_section":"501(C)(3)","public_charity_status":"2","controlled_organization":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"NA","address_line1":"767 FIFTH AVENUE SUITE 4700","city":"NEW YORK","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 5","address":"767 FIFTH AVENUE SUITE 4700, NEW YORK, NY, 10153"},{"ein":43635313,"business_name_line1":"CIVIC BUILDERS","primary_activities":"CONSTRUCTION","exempt_code_section":"501(C)(3)","public_charity_status":"7","controlled_organization":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"NA","address_line1":"304 HUDSON STREET","city":"NEW YORK","state":"NY","zip":"10013","name":"CIVIC BUILDERS","address":"304 HUDSON STREET, NEW YORK, NY, 10013"}],"transaction_flags":{"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":true,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":false,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":true,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false}},"source_xml":"201223189349304812_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To provide financial and other assistance to students, children and parents, and low-income families to assist with educational opportunities and other services listed in part III.","primary_activities":"Support for the renovation and reconstruction of a charter school facility (pelham parkway building) which is home to several charter schools.","year":2015,"name":"Foundation for a Greater Opportunity C/O ICAHN ASSOCIATES HOLDING LLC","phone":"2127024300","type":"990","foreign_countries":["Anguilla","Antigua and Barbuda","Aruba","Bahamas","Barbados","Belize","British Virgin Islands","Caribbean Netherlands","Cayman Islands","Costa Rica","Cuba","Curaçao","Dominica","Dominican Republic","El Salvador","Grenada","Guadeloupe","Guatemala","Haiti","Honduras","Jamaica","Martinique","Montserrat","Nicaragua","Panama","Puerto Rico","Saint Barthélemy","Saint Kitts and Nevis","Saint Lucia","Saint Martin","Saint Vincent and the Grenadines","Sint Maarten","Trinidad and Tobago","Turks and Caicos Islands","United States Virgin Islands"],"principal_officer":"EDWARD J SHANAHAN","year_formation":1996,"state_legal_domicile":"DE","total_volunteers":0,"tax_period_begin":"2015-01-01T00:00:00","tax_period_end":"2015-12-31T00:00:00","address":"767 FIFTH AVENUE 4700, NEW YORK, NY, 10153, USA","city":"NEW YORK","state":"NY","country":"USA","zip_code":"10153"},"Governance":{"501c3 determination":true,"Number of voting members":7,"Number of independent voting members":2,"Number of employees total":2,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":2,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":true,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":false,"Federal grant audit required":false,"Audited financial statements consolidated":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":true,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":true,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":4762667,"Contributions":{"value":1773506,"Other contributions":1047044,"Grant revenue":726462},"Program revenue":{"value":50000,"Total revenue":50000},"Investment income":{"value":2939161,"Investment income total":2939161,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0}},"Expenses":{"value":4509120,"Grant expense":{"value":1027644,"Grants to domestic orgs":1027644,"Grants to domestic individuals":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":655596,"Current officers":323595,"Disqualified persons":0,"Other salaries and wages":296676,"Pension plan contributions":3742,"Other employee benefits":8641,"Payroll taxes":22942},"Other expenses":{"value":2825880,"Management services":0,"Legal":48350,"Accounting":25970,"Lobbying services":0,"Investment management fees":0,"Other services":3469,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":5980,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":2632295,"Insurance":108129,"Travel entertainment payments":0,"Itemized Expenses":{"value":1687,"FILING FEES":162,"OTHER FEES AND TAXES":1525}},"Functional Expenses":{"Program Service Expenses":4315535,"Management And General Expenses":193585,"Fundraising Expenses":0}},"Assets":{"value":198535230,"Non-interest bearing cash":516366,"Savings and temp cash investments":27542457,"Pledges and grants receivable":0,"Accounts receivable":16667,"Receivables from officers":118727570,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":41275108,"Investments publicly traded":0,"Investments other":10116330,"Investments program related":0,"Intangible assets":0,"Other assets":340732},"Liabilities":{"value":35849334,"Accounts payable, accrued":435923,"Grants payable":14293411,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":21120000},"Fund balance":{"value":162685896,"Unrestricted net assets":162685896,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Form990Details":{"program_service_accomplishments":[{"description":"SUPPORT FOR THE RENOVATION AND RECONSTRUCTION OF A CHARTER SCHOOL FACILITY (PELHAM PARKWAY BUILDING) WHICH IS HOME TO SEVERAL CHARTER SCHOOLS.","expense":3050738,"grants":726462,"revenue":50000}],"program_service_revenue_detail":[{"total_revenue":50000,"related_or_exempt_function_income":50000}],"functional_expense_allocations":{"current_officers_directors":{"program_services":323595,"total":323595},"disqualified_persons":{"total":0},"other_salaries_and_wages":{"program_services":296676,"total":296676},"pension_plan_contributions":{"program_services":3742,"total":3742},"other_employee_benefits":{"program_services":8641,"total":8641},"payroll_taxes":{"program_services":22942,"total":22942},"management_fees":{"total":0},"legal_fees":{"management_and_general":48350,"total":48350},"accounting_fees":{"management_and_general":25970,"total":25970},"lobbying_fees":{"total":0},"professional_fundraising_fees":{"total":0},"investment_management_fees":{"total":0},"other_service_fees":{"management_and_general":3469,"total":3469},"advertising":{"total":0},"office_expenses":{"total":0},"information_technology":{"total":0},"royalties":{"total":0},"occupancy":{"total":0},"travel":{"management_and_general":5980,"total":5980},"conferences_meetings":{"total":0},"interest":{"total":0},"payments_to_affiliates":{"total":0},"depreciation_depletion":{"program_services":2632295,"total":2632295},"insurance":{"management_and_general":108129,"total":108129}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"employment_tax_returns_filed":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_iii":true,"schedule_o_part_vi":true,"schedule_o_part_vii":true},"principal_officer_detail":{"person_name":"EDWARD J SHANAHAN"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":true,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false,"grants_payable_beginning_of_year":16492230,"grants_payable_end_of_year":14293411},"books_in_care_of_detail":{"person_name":"GAIL C ICAHN","phone":"2127024300","address_line1":"767 FIFTH AVENUE 47TH FL","city":"NEw YORK","state":"NY","zip":"10153"},"officers_directors_key_employees":[{"person_name":"SEYMOUR FLIEGEL","title":"DIRECTOR, VICE PRESIDENT","average_hours_per_week":1.0,"average_hours_per_week_related_org":39.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":240000,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"SEYMOUR FLIEGEL"},{"person_name":"EDWARD J SHANAHAN","title":"PRESIDENT, DIRECTOR","average_hours_per_week":1.0,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"EDWARD J SHANAHAN"},{"person_name":"GAIL GOLDEN-ICAHN","title":"VP, TREASURER, DIRECTOR","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"GAIL GOLDEN-ICAHN"},{"person_name":"Eduardo LAGuerre","title":"DIRECTOR","average_hours_per_week":1.0,"average_hours_per_week_related_org":39.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":214208,"other_compensation":0,"individual_trustee_or_director":true,"name":"Eduardo LAGuerre"},{"person_name":"HaROLD T SHAPIRO","title":"DIRECTOR","average_hours_per_week":1.0,"average_hours_per_week_related_org":39.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":449242,"other_compensation":14880,"individual_trustee_or_director":true,"name":"HaROLD T SHAPIRO"},{"person_name":"Carl C Icahn","title":"Director","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Carl C Icahn"},{"person_name":"DIANE FELLOWS","title":"DIRECTOR","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"DIANE FELLOWS"},{"person_name":"SUSAN GORDON","title":"ASSISTANT SECRETARY","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true,"name":"SUSAN GORDON"},{"person_name":"JULIE CLARK GOODYEAR","title":"SECRETARY","average_hours_per_week":40.0,"average_hours_per_week_related_org":20.0,"reportable_comp_from_org":308133,"reportable_comp_from_related_orgs":0,"other_compensation":15462,"officer":true,"name":"JULIE CLARK GOODYEAR"},{"person_name":"Bailey Heck","title":"Director of Development","average_hours_per_week":40.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":206306,"reportable_comp_from_related_orgs":0,"other_compensation":25980,"highest_compensated_employee":true,"name":"Bailey Heck"}]},"ScheduleA":{"public_charity_status":{"supporting_organization_509a3":true,"supporting_org_509a3_type1":true},"support_509":{"public_support_percentage":0.0},"supported_organizations":{"total_supported_organizations":14,"supported_organizations_count":14,"sum_of_amounts":1022644,"other_support_sum":0,"rows":[{"ein":60910420,"organization_type":"2","support_amount":48308,"other_support_amount":0,"governing_document_listed":false,"name":"CHOATE ROSEMARY HALL"},{"ein":134113613,"organization_type":"7","support_amount":30000,"other_support_amount":0,"governing_document_listed":false,"name":"CENTER FOR EDUCATIONAL INNOVATION"},{"ein":134166657,"organization_type":"2","support_amount":0,"other_support_amount":0,"governing_document_listed":false,"name":"ICAHN CHARTER SCHOOL 1"},{"ein":205846198,"organization_type":"2","support_amount":149333,"other_support_amount":0,"governing_document_listed":false,"name":"ICAHN CHARTER SCHOOL 2"},{"ein":262271604,"organization_type":"2","support_amount":206517,"other_support_amount":0,"governing_document_listed":false,"name":"ICAHN CHARTER SCHOOL 3"},{"ein":264674992,"organization_type":"2","support_amount":193375,"other_support_amount":0,"governing_document_listed":false,"name":"ICAHN CHARTER SCHOOL 4"},{"ein":900606791,"organization_type":"2","support_amount":177237,"other_support_amount":0,"governing_document_listed":false,"name":"ICAHN CHARTER SCHOOL 5"},{"ein":132995128,"organization_type":"7","support_amount":0,"other_support_amount":0,"governing_document_listed":false,"name":"NEIGHBORHOOD ASSOC FOR INTER-CULTURAL"},{"ein":210634501,"organization_type":"2","support_amount":0,"other_support_amount":0,"governing_document_listed":false,"name":"PRINCETON UNIVERSITY"},{"ein":135562308,"organization_type":"2","support_amount":2117,"other_support_amount":0,"governing_document_listed":false,"name":"NEW YORK UNIVERSITY"},{"ein":237825575,"organization_type":"7","support_amount":195757,"other_support_amount":0,"governing_document_listed":false,"name":"NATIONAL PHILANTHROPIC TRUST-FUND FOR GLOBAL HEALTH & DEVEL"},{"ein":455626260,"organization_type":"7","support_amount":20000,"other_support_amount":0,"governing_document_listed":false,"name":"AMERICAN FRIENDS OF BEIT RUTH"},{"ein":453201374,"organization_type":"2","support_amount":0,"other_support_amount":0,"governing_document_listed":false,"name":"ICAHN CHARTER SCHOOL 6"},{"ein":453201480,"organization_type":"2","support_amount":0,"other_support_amount":0,"governing_document_listed":false,"name":"ICAHN CHARTER SCHOOL 7"}]},"supporting_organization_tests":{"contribution_35_controlled":false,"contribution_controller":false,"contribution_family":false,"controlled_by_disqualified_person":false,"disqualified_person_controlling_interest":false,"disqualified_person_ownership_interest":false,"excess_business_holdings_rules":false,"listed_by_name_governing_doc":false,"loan_disqualified_person":false,"organization_change_supported_org":false,"payment_substantial_contributor":false,"support_non_supported_org":false,"supported_org_not_organized_us":false,"supported_org_section_c456":false,"supporting_org_no_irs_determination":false,"type1_operate_benefit_non_supported_org":true,"type1_power_appoint_majority":true},"supplemental_information":{"part_vi":[{"form_and_line_reference":"SCHEDULE A, PART IV, SECTION A, LINE 1","explanation":"THE FOUNDATION SUPPORTS NON-DESIGNATED PUBLICLY SUPPORTED ORGANIZATIONS THAT PROVIDE ASSISTANCE AND SUPPORT TO STUDENTS, CHILDREN AND THEIR PARENTS, AND LOW-INCOME FAMILIES. THE FOUNDATION MEETS THE REQUIREMENTS OF SECTION 1.509(A)-4(D)(2)(I) OF THE TREASURY REGULATIONS BY DESIGNATING THOSE PUBLICLY SUPPORTED ORGANIZATIONS BY CLASS IN ARTICLE THIRD OF ITS CERTIFICATE OF INCORPORATION AND IN ARTICLE III, SECTION 2.A OF ITS BYLAWS."},{"form_and_line_reference":"SCHEDULE A, PART IV, SECTION B, LINE 2","explanation":"THE FOUNDATION PROVIDES SUPPORT FOR ORGANIZATIONS WITHIN A CHARITABLE CLASS AND AS A TYPE I SUPPORTING ORGANIZATION IS CONTROLLED BY CERTAIN SUPPORTED ORGANIZATIONS WITHIN SUCH CHARITABLE CLASS. WITH THE CONSENT OF ITS BOARD, A MAJORITY OF WHICH CONSISTS OF REPRESENTATIVES OF THE FOUNDATION'S SUPPORTED ORGANIZATIONS, FROM TIME TO TIME THE FOUNDATION PROVIDES SUPPORT FOR ADDITIONAL ORGANIZATIONS WITHIN SUCH CHARITABLE CLASS."}]}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":1722847,"book_value":1722847},"buildings":{"other_cost_or_other_basis":50227907,"book_value":39000302,"depreciation":11227605},"leasehold_improvements":{"book_value":0,"depreciation":0},"equipment":{"other_cost_or_other_basis":188844,"book_value":52322,"depreciation":136522},"other_land_buildings":{"other_cost_or_other_basis":835608,"book_value":499637,"depreciation":335971},"total_book_value":41275108},"securities":{"other_securities":[{"description":"HEDGE FUND","book_value":10116330,"method_of_valuation":"F"}],"total_book_value":10116330},"other_liabilities":{"federal_income_tax_liability":0,"liabilities":[{"description":"DUE FROM NYC SCHOOL CONSTRUCTION","amount":21120000}],"total_liability":21120000,"footnote_text":true},"revenue_reconciliation":{"total_revenue_audited_financial_statements":4974729,"net_unrealized_gains_investments":212062,"revenue_not_reported":212062,"revenue_subtotal":4762667,"total_revenue_per_990":4762667},"expense_reconciliation":{"total_expenses_audited_financial_statements":4509120,"expenses_subtotal":4509120,"total_expenses_per_990":4509120},"supplemental_information":[{"form_and_line_reference":"SCHEDULE D, PART X, LINE 2","explanation":"The Foundation follows the accounting guidance for uncertainty in tax positions taken or expected to be taken in a tax return, including issues relating to financial statement recognition and measurement. This standard provides that the tax effects from an uncertain tax position can be recognized in the financial statements only if the position is \"more-likely-than-not\" to be sustained if the position were to be challenged by a taxing authority. The standard also provides guidance on measurement, classification, interest and penalties, and disclosure and had no material impact on the accompanying financial statements. The Foundation has determined that there are no material uncertain tax positions that require recognition or disclosure in the financial statements. The tax years ended 2012, 2013, 2014 and 2015 are still open to audit for both federal and state purposes."}]},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_org_grants":1027644,"reported_domestic_individual_grants":0,"reported_domestic_org_grants_program_services":1027644,"total_501c3_and_government_organizations":8,"grants":[{"ein":455626260,"irc_section":"501(c)(3)","cash":20000,"purpose":"at-Risk Girls","address_line1":"315 West 70th St 7F","city":"New York","state":"NY","zip":"10023","name":"American Friends of Beit Ruth","address":"315 West 70th St 7F, New York, NY, 10023"},{"ein":134113613,"irc_section":"501(c)(3)","cash":30000,"purpose":"Education Programs","address_line1":"28 West 44th Street","city":"New York","state":"NY","zip":"100366600","name":"Center for Educational Innovation","address":"28 West 44th Street, New York, NY, 100366600"},{"ein":205816198,"irc_section":"501(c)(3)","cash":149333,"purpose":"Construction","address_line1":"767 Fifth Ave 4700","city":"New York","state":"NY","zip":"10153","name":"Icahn Charter School 2","address":"767 Fifth Ave 4700, New York, NY, 10153"},{"ein":262271604,"irc_section":"501(c)(3)","cash":206517,"purpose":"Construction","address_line1":"767 Fifth Ave 4700","city":"New York","state":"NY","zip":"10153","name":"Icahn Charter School 3","address":"767 Fifth Ave 4700, New York, NY, 10153"},{"ein":264674992,"irc_section":"501(c)(3)","cash":193375,"purpose":"Construction","address_line1":"767 Fifth Ave 4700","city":"New York","state":"NY","zip":"10153","name":"Icahn Charter School 4","address":"767 Fifth Ave 4700, New York, NY, 10153"},{"ein":900606791,"irc_section":"501(c)(3)","cash":177237,"purpose":"Construction","address_line1":"767 Fifth Ave 4700","city":"New York","state":"NY","zip":"10153","name":"Icahn Charter School 5","address":"767 Fifth Ave 4700, New York, NY, 10153"},{"ein":237825575,"irc_section":"501(c)(3)","cash":195757,"purpose":"Polio Eradication","address_line1":"165 Township Line Rd","city":"Jenkintown","state":"PA","zip":"19046","name":"National Philanthropic Trust","address":"165 Township Line Rd, Jenkintown, PA, 19046"},{"ein":60910420,"irc_section":"501(c)(3)","cash":48308,"purpose":"Scholarships","address_line1":"333 Christian Street","city":"Wallingford","state":"CT","zip":"06492","name":"Choate Rosemary Hall","address":"333 Christian Street, Wallingford, CT, 06492"}],"total_domestic_grants":1027644,"total_domestic_program_services":1027644,"detail_org_grants_total":1020527,"detail_domestic_grants_total":1020527,"supplemental_information":[{"form_and_line_reference":"SCHEDULE I PART 1, LINE 2","explanation":"THE GRANTS TO ICAHN CHARTER SCHOOL 2, ICAHN CHARTER SCHOOL 3, ICAHN CHARTER SCHOOL 4 AND ICAHN CHARTER SCHOOL 5 ARE DISTRIBUTIONS OF A US DEPARTMENT OF EDUCATION GRANT GIVEN TO FOUNDATION FOR A GREATER OPPORTUNITY (FGO) TO DISTRIBUTE TO THE SCHOOLS. THE BOARD OF TRUSTEES OF EACH CHARTER SCHOOL INCLUDES FOUR INDIVIDUALS WHO ALSO ARE DIRECTORS OF FGO AND ONE INDIVIDUAL WHO IS AN EMPLOYEE OF FGO. EACH BOARD OF TRUSTEES HAS NINE MEETINGS PER YEAR WHERE THE SCHOOL'S OPERATIONS ARE MONITORED. THE GRANT AGREEMENT WITH EACH CHARTER SCHOOL STIPULATES HOW THE MONEY IS TO BE SPENT, AND EACH SCHOOL REPORTS THE EXPENDITURES OF GRANT FUNDS AND DESCRIBES HOW THEY BENEFIT THE SCHOOL. FGO BOARD MEMBERS AND THE FGO EMPLOYEES ALSO VISIT EACH SCHOOL DURING THE SCHOOL YEAR. THE GRANT TO CEI-PEA IS FOR GENERAL SUPPORT. THE PRESIDENT OF CEI-PEA IS A DIRECTOR OF FGO, AND FGO WORKS CLOSELY WITH CEI-PEA, WHICH BENEFITS FGO AND THE CHARTER SCHOOLS THROUGH THEIR EXPERTISE IN CHARTER SCHOOLS. THE GRANT TO NATIONAL PHILANTHROPIC TRUST WAS TO SUPPORT THE TRUST'S EFFORTS TO AID IN THE ERADICATION OF POLIO THROUGH THE POLIO ERADICATION FUND OF THE BILL & MELINDA GATES FOUNDATION. FGO GOT UPDATES ON TRUST'S WORK AND WHERE FGO'S GRANT WAS SPENT AND HAS RECEIVED AND REVIEWED THE 2015 ANNUAL REPORT OF THE POLIO ERADICATION FUND. THE EXECUTIVE DIRECTOR VISITS CHOATE ROSEMARY HILL (CHOATE) AT LEAST MONTHLY, HAS DINNERS WITH THE SCHOLARSHIP RECIPIENTS AND COMMUNICATES WITH THE STAFF. THE CHAIRMAN OF FGO IS A BOARD MEMBER AT CHOATE. THE GRANT TO AMERICAN FRIENDS OF BEIT RUTH IS TO SUPPORT THE BEIT RUTH EDUCATIONAL AND THERAPEUTIC VILLAGE FOR AT-RISK GIRLS. FGO RECEIVED INFORMATION ON HOW THE GRANT WAS ALLOCATED."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":true,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"THE GRANTS TO ICAHN CHARTER SCHOOL 2, ICAHN CHARTER SCHOOL 3, ICAHN CHARTER SCHOOL 4 AND ICAHN CHARTER SCHOOL 5 ARE DISTRIBUTIONS OF A US DEPARTMENT OF EDUCATION GRANT GIVEN TO FOUNDATION FOR A GREATER OPPORTUNITY (FGO) TO DISTRIBUTE TO THE SCHOOLS. THE BOARD OF TRUSTEES OF EACH CHARTER SCHOOL INCLUDES FOUR INDIVIDUALS WHO ALSO ARE DIRECTORS OF FGO AND ONE INDIVIDUAL WHO IS AN EMPLOYEE OF FGO. EACH BOARD OF TRUSTEES HAS NINE MEETINGS PER YEAR WHERE THE SCHOOL'S OPERATIONS ARE MONITORED. THE GRANT AGREEMENT WITH EACH CHARTER SCHOOL STIPULATES HOW THE MONEY IS TO BE SPENT, AND EACH SCHOOL REPORTS THE EXPENDITURES OF GRANT FUNDS AND DESCRIBES HOW THEY BENEFIT THE SCHOOL. FGO BOARD MEMBERS AND THE FGO EMPLOYEES ALSO VISIT EACH SCHOOL DURING THE SCHOOL YEAR. THE GRANT TO CEI-PEA IS FOR GENERAL SUPPORT. THE PRESIDENT OF CEI-PEA IS A DIRECTOR OF FGO, AND FGO WORKS CLOSELY WITH CEI-PEA, WHICH BENEFITS FGO AND THE CHARTER SCHOOLS THROUGH THEIR EXPERTISE IN CHARTER SCHOOLS. THE GRANT TO NATIONAL PHILANTHROPIC TRUST WAS TO SUPPORT THE TRUST'S EFFORTS TO AID IN THE ERADICATION OF POLIO THROUGH THE POLIO ERADICATION FUND OF THE BILL & MELINDA GATES FOUNDATION. FGO GOT UPDATES ON TRUST'S WORK AND WHERE FGO'S GRANT WAS SPENT AND HAS RECEIVED AND REVIEWED THE 2015 ANNUAL REPORT OF THE POLIO ERADICATION FUND. THE EXECUTIVE DIRECTOR VISITS CHOATE ROSEMARY HILL (CHOATE) AT LEAST MONTHLY, HAS DINNERS WITH THE SCHOLARSHIP RECIPIENTS AND COMMUNICATES WITH THE STAFF. THE CHAIRMAN OF FGO IS A BOARD MEMBER AT CHOATE. THE GRANT TO AMERICAN FRIENDS OF BEIT RUTH IS TO SUPPORT THE BEIT RUTH EDUCATIONAL AND THERAPEUTIC VILLAGE FOR AT-RISK GIRLS. FGO RECEIVED INFORMATION ON HOW THE GRANT WAS ALLOCATED.","form_and_line_reference":"SCHEDULE I PART 1, LINE 2"}},"ScheduleF":{"reported_foreign_grants":0,"regions":[{"region":"Central America and the Caribbean","activity_type":"Investments","total_expenditures":10116330}],"part_i_totals":{"total_spent":10116330,"subtotal_spent":10116330},"foreign_forms":{"transfer_to_foreign_corporation":false,"interest_in_foreign_trust":false,"foreign_corporation_ownership":true,"passive_foreign_investment_company":false,"foreign_partnership":false,"boycott_countries":false}},"ScheduleJ":{"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":true,"initial_contract_exception":false,"severance_payment":false,"supplemental_nonqualified_retirement_plan":false,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"SEYMOUR FLIEGEL","title":"DIRECTOR, VICE PRESIDENT","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":240000,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":0,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":240000,"name":"SEYMOUR FLIEGEL"},{"person_name":"Eduardo LAGuerre","title":"DIRECTOR","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":214208,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":0,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":214208,"name":"Eduardo LAGuerre"},{"person_name":"HaROLD T SHAPIRO","title":"DIRECTOR","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":448842,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":14880,"other_compensation_filing_org":0,"other_compensation_related_orgs":400,"total_compensation_filing_org":0,"total_compensation_related_orgs":464122,"name":"HaROLD T SHAPIRO"},{"person_name":"JULIE CLARK GOODYEAR","title":"SECRETARY","base_compensation_filing_org":262342,"bonus_filing_org":45000,"bonus_related_orgs":0,"compensation_based_on_related_orgs":0,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":1835,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":13627,"nontaxable_benefits_related_orgs":0,"other_compensation_filing_org":791,"other_compensation_related_orgs":0,"total_compensation_filing_org":323595,"total_compensation_related_orgs":0,"name":"JULIE CLARK GOODYEAR"},{"person_name":"Bailey Heck","title":"Director of Development","base_compensation_filing_org":166242,"bonus_filing_org":40000,"bonus_related_orgs":0,"compensation_based_on_related_orgs":0,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":1908,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":24072,"nontaxable_benefits_related_orgs":0,"other_compensation_filing_org":64,"other_compensation_related_orgs":0,"total_compensation_filing_org":232286,"total_compensation_related_orgs":0,"name":"Bailey Heck"}],"supplemental_information":[{"form_and_line_reference":"NON-FIXED PAYMENTS","explanation":"THE BONUSES PAID TO JULIE CLARK GOODYEAR AND BAILEY HECK ARE DETERMINED AT THE DISCRETION OF THE FGO BOARD OF DIRECTORS AND THEREFORE ARE NON-FIXED PAYMENTS."}]},"ScheduleL":{"loans_summary":{"total_balance_due":118727570},"loans_between_organization_and_interested_persons":[{"person_name":"MODAL LLC","relationship":"DISQUALIFIED PERSON","purpose":"ACQUIRE SHARES","original_principal":100000000,"balance_due":90000000,"loan_from_organization":true,"default":false,"approved_by_board":true,"written_agreement":true,"name":"MODAL LLC"},{"person_name":"MODAL LLC","relationship":"DISQUALIFIED PERSON","purpose":"CONTRIBUTION","original_principal":28727570,"balance_due":28727570,"loan_from_organization":true,"default":false,"approved_by_board":true,"written_agreement":true,"name":"MODAL LLC"}],"supplemental_information":[{"form_and_line_reference":"NOTES RECEIVABLE","explanation":"IN DECEMBER 2005, MODAL LLC (\"MODAL\"), AN AFFILIATE OF MR. CARL C. ICAHN, ENTERED INTO A STOCK PURCHASE AGREEMENT WITH THE FOUNDATION TO ACQUIRE CERTAIN SHARES OF AMERICAN RAILCAR INDUSTRIES, INC. THAT WERE PREVIOUSLY DONATED TO THE FOUNDATION FOR A PURCHASE PRICE EQUAL TO THE GREATER OF $100 MILLION OR THE FAIR MARKET VALUE OF THE SHARES ON THE DATE OF PURCHASE. THE FOUNDATION COMPLETED THE SALE TO MODAL ON JANUARY 20, 2006, FOR $100 MILLION CONSISTING OF $10 MILLION IN CASH AND THE remaining BALANCE IN A PROMISSORY NOTE. ON MARCH 6, 2006, MR. CARL C. ICAHN, MADE A GIFT TO THE FOUNDATION IN THE FORM OF A NOTE RECEIVABLE FROM MODAL TOTALING $28,727,570. BOTH THE NOTES EARN INTEREST AT THE PRIME RATE, WHICH IS PAID MONTHLY, AND ARE SECURED BY THE GUARANTEE OF HIGH COAST LIMITED PARTNERSHIP, WHICH IS AN AFFILIATE OF MR. ICAHN. The principal of the $90 million note is due January 2016 and the $28,727,570 note is due January 2026. Subsequently, the $90 million note was paid in full in January 2016."}]},"ScheduleR":{"disregarded_entities":[{"ein":133913393,"business_name_line1":"GREATER OPPORTUNITY LLC","primary_activities_text":"SUPPORT","total_income":0,"end_of_year_assets":3916,"legal_domicile_state":"DE","direct_controlling_business_name_line1":"FGO","address_line1":"767 FIFTH AVENUE 4700","city":"New York","state":"NY","zip":"10153","name":"GREATER OPPORTUNITY LLC","address":"767 FIFTH AVENUE 4700, New York, NY, 10153"},{"ein":133913393,"business_name_line1":"ADDED OPPORTUNITY LLC","primary_activities_text":"SUPPORT","total_income":0,"end_of_year_assets":274,"legal_domicile_state":"DE","direct_controlling_business_name_line1":"FGO","address_line1":"767 FIFTH AVENUE 4700","city":"New York","state":"NY","zip":"10153","name":"ADDED OPPORTUNITY LLC","address":"767 FIFTH AVENUE 4700, New York, NY, 10153"},{"ein":133913393,"business_name_line1":"ADDITIONAL OPPORTUNITY I LLC","primary_activities_text":"SUPPORT","total_income":0,"end_of_year_assets":646,"legal_domicile_state":"DE","direct_controlling_business_name_line1":"FGO","address_line1":"767 FIFTH AVENUE 4700","city":"New York","state":"NY","zip":"10153","name":"ADDITIONAL OPPORTUNITY I LLC","address":"767 FIFTH AVENUE 4700, New York, NY, 10153"},{"ein":455340936,"business_name_line1":"INWOOD OPPORTUNITY LLC","primary_activities_text":"SUPPORT","total_income":0,"end_of_year_assets":40984724,"legal_domicile_state":"DE","direct_controlling_business_name_line1":"FGO","address_line1":"767 FIFTH AVENUE 4700","city":"New York","state":"NY","zip":"10153","name":"INWOOD OPPORTUNITY LLC","address":"767 FIFTH AVENUE 4700, New York, NY, 10153"},{"ein":460677840,"business_name_line1":"BRONX OPPORTUNITY LLC","primary_activities_text":"SUPPORT","total_income":0,"end_of_year_assets":223,"legal_domicile_state":"DE","direct_controlling_business_name_line1":"FGO","address_line1":"767 FIFTH AVENUE 4700","city":"New York","state":"NY","zip":"10153","name":"BRONX OPPORTUNITY LLC","address":"767 FIFTH AVENUE 4700, New York, NY, 10153"}],"tax_exempt_organizations":[{"ein":134166657,"business_name_line1":"ICAHN CHARTER SCHOOL 1","primary_activities_text":"SCHOOL","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"2","controlled_organization_indicator":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"na","address_line1":"767 FIFTH AVENUE 4700","city":"New York","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 1","address":"767 FIFTH AVENUE 4700, New York, NY, 10153"},{"ein":205846198,"business_name_line1":"ICAHN CHARTER SCHOOL 2","primary_activities_text":"SCHOOL","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"2","controlled_organization_indicator":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"na","address_line1":"767 FIFTH AVENUE 4700","city":"New York","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 2","address":"767 FIFTH AVENUE 4700, New York, NY, 10153"},{"ein":262271604,"business_name_line1":"ICAHN CHARTER SCHOOL 3","primary_activities_text":"SCHOOL","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"2","controlled_organization_indicator":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"na","address_line1":"767 Fifth Avenue 4700","city":"New York","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 3","address":"767 Fifth Avenue 4700, New York, NY, 10153"},{"ein":134113613,"business_name_line1":"CENTER FOR EDUCATIONAL INNOVATION","primary_activities_text":"EDUCATION","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"7","controlled_organization_indicator":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"na","address_line1":"28 WEST 44TH STREET","city":"New York","state":"NY","zip":"10036","name":"CENTER FOR EDUCATIONAL INNOVATION","address":"28 WEST 44TH STREET, New York, NY, 10036"},{"ein":60910420,"business_name_line1":"CHOATE ROSEMARY HALL","primary_activities_text":"SCHOOL","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"2","controlled_organization_indicator":false,"legal_domicile_state":"CT","direct_controlling_business_name_line1":"na","address_line1":"333 CHRISTIAN STREET","city":"WALLINGFORD","state":"CT","zip":"06492","name":"CHOATE ROSEMARY HALL","address":"333 CHRISTIAN STREET, WALLINGFORD, CT, 06492"},{"ein":132995128,"business_name_line1":"NEIGHBORHOOD ASSOC FOR INTER-CULTURAL","primary_activities_text":"HOUSING","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"7","controlled_organization_indicator":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"na","address_line1":"1055 GRAND CONCOURSE","city":"BRONX","state":"NY","zip":"10452","name":"NEIGHBORHOOD ASSOC FOR INTER-CULTURAL","address":"1055 GRAND CONCOURSE, BRONX, NY, 10452"},{"ein":210634501,"business_name_line1":"PRINCETON UNIVERSITY","primary_activities_text":"UNIVERSITY","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"2","controlled_organization_indicator":false,"legal_domicile_state":"NJ","direct_controlling_business_name_line1":"na","address_line1":"TREASURERS OFFICE BOX 35","city":"PRINCETON","state":"NJ","zip":"08543","name":"PRINCETON UNIVERSITY","address":"TREASURERS OFFICE BOX 35, PRINCETON, NJ, 08543"},{"ein":264674992,"business_name_line1":"ICAHN CHARTER SCHOOL 4","primary_activities_text":"SCHOOL","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"2","controlled_organization_indicator":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"na","address_line1":"767 Fifth Avenue 4700","city":"New York","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 4","address":"767 Fifth Avenue 4700, New York, NY, 10153"},{"ein":135562308,"business_name_line1":"NEW yORk UNIVERSITY","primary_activities_text":"SCHOOL","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"2","controlled_organization_indicator":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"na","address_line1":"DEVELOPMENT OFFICE25 w 4TH ST","city":"New York","state":"NY","zip":"10012","name":"NEW yORk UNIVERSITY","address":"DEVELOPMENT OFFICE25 w 4TH ST, New York, NY, 10012"},{"ein":900606791,"business_name_line1":"ICAHN CHARTER SCHOOL 5","primary_activities_text":"SCHOOL","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"2","controlled_organization_indicator":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"na","address_line1":"767 Fifth Avenue 4700","city":"New York","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 5","address":"767 Fifth Avenue 4700, New York, NY, 10153"},{"ein":453201374,"business_name_line1":"ICAHN CHARTER SCHOOL 6","primary_activities_text":"SCHOOL","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"2","controlled_organization_indicator":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"na","address_line1":"767 FIFTH AVENUE 4700","city":"New York","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 6","address":"767 FIFTH AVENUE 4700, New York, NY, 10153"},{"ein":453201480,"business_name_line1":"ICAHN CHARTER SCHOOL 7","primary_activities_text":"SCHOOL","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"2","controlled_organization_indicator":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"na","address_line1":"767 FIFTH AVENUE 4700","city":"New York","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 7","address":"767 FIFTH AVENUE 4700, New York, NY, 10153"},{"ein":237825575,"business_name_line1":"NATIONAL Philanthropic TRUST","primary_activities_text":"PHILANTHROPY","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"7","controlled_organization_indicator":false,"legal_domicile_state":"PA","direct_controlling_business_name_line1":"na","address_line1":"165 TOWNSHIP LINE ROAD","city":"JENKINTOWn","state":"PA","zip":"19046","name":"NATIONAL Philanthropic TRUST","address":"165 TOWNSHIP LINE ROAD, JENKINTOWn, PA, 19046"},{"ein":455626260,"business_name_line1":"AMERICAN FRIENDS OF BEIT RUTH","primary_activities_text":"PROGRAMS","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"7","controlled_organization_indicator":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"na","address_line1":"315 WEST 70TH STREET 7F","city":"NEW YORK","state":"NY","zip":"10023","name":"AMERICAN FRIENDS OF BEIT RUTH","address":"315 WEST 70TH STREET 7F, NEW YORK, NY, 10023"}],"transaction_flags":{"dividends_from_related_organization_indicator":false,"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":true,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":false,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":true,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false}},"source_xml":"201643209349308214_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To provide financial and other assistance to students, children and parents, and low-income families, to assist with educational opportunities and other services listed in part III.","primary_activities":"SUPPORT FOR THE RENOVATION AND RECONSTRUCTION OF A CHARTER SCHOOL FACILITY (PELHAM PARKWAY BUILDING) WHICH IS HOME TO SEVERAL CHARTER SCHOOLS. The construction project was completed in September 2016.","year":2016,"name":"Foundation for a Greater Opportunity C/O ICAHN ASSOCIATES HOLDING LLC","phone":"2127024300","type":"990","foreign_countries":["Anguilla","Antigua and Barbuda","Aruba","Bahamas","Barbados","Belize","British Virgin Islands","Caribbean Netherlands","Cayman Islands","Costa Rica","Cuba","Curaçao","Dominica","Dominican Republic","El Salvador","Grenada","Guadeloupe","Guatemala","Haiti","Honduras","Jamaica","Martinique","Montserrat","Nicaragua","Panama","Puerto Rico","Saint Barthélemy","Saint Kitts and Nevis","Saint Lucia","Saint Martin","Saint Vincent and the Grenadines","Sint Maarten","Trinidad and Tobago","Turks and Caicos Islands","United States Virgin Islands"],"principal_officer":"Carl C Icahn","year_formation":1996,"state_legal_domicile":"DE","total_volunteers":0,"tax_period_begin":"2016-01-01T00:00:00","tax_period_end":"2016-12-31T00:00:00","address":"767 FIFTH AVENUE 4700, NEW YORK, NY, 10153, USA","city":"NEW YORK","state":"NY","country":"USA","zip_code":"10153"},"Governance":{"501c3 determination":true,"Number of voting members":7,"Number of independent voting members":4,"Number of employees total":2,"Total Gross UBI":326995,"Net unrelated business taxable income":267050,"Number of employees":2,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":true,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":false,"Federal grant audit required":false,"Audited financial statements consolidated":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":true,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":-795941,"Contributions":{"value":1302914,"Other contributions":1302914},"Program revenue":{"value":0},"Investment income":{"value":-2148855,"Investment income total":496634,"Net investment gain":-2645489,"Income from invest bond proceeds":0},"Other revenues":{"value":50000,"Other total":0,"Royalties revenue":0,"Net rental income":50000,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0}},"Expenses":{"value":3742367,"Grant expense":{"value":276182,"Grants to domestic orgs":276182,"Grants to domestic individuals":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":536636,"Current officers":321440,"Disqualified persons":0,"Other salaries and wages":190616,"Pension plan contributions":2115,"Other employee benefits":0,"Payroll taxes":22465},"Other expenses":{"value":2929549,"Management services":0,"Legal":103232,"Accounting":39720,"Lobbying services":0,"Investment management fees":0,"Other services":11404,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":7976,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":2627079,"Insurance":94077,"Travel entertainment payments":0,"Itemized Expenses":{"value":46061,"REPAIRS AND MAINTENANCE":44868,"MISC EXPENSES":1193}},"Functional Expenses":{"Program Service Expenses":3439897,"Management And General Expenses":302470,"Fundraising Expenses":0}},"Assets":{"value":187406210,"Non-interest bearing cash":1389009,"Savings and temp cash investments":52509622,"Pledges and grants receivable":0,"Accounts receivable":16667,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":38625839,"Investments publicly traded":0,"Investments other":94865073,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":32094594,"Accounts payable, accrued":0,"Grants payable":10094594,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":22000000},"Fund balance":{"value":155311616,"Unrestricted net assets":155311616,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Form990Details":{"program_service_accomplishments":[{"description":"SUPPORT FOR THE RENOVATION AND RECONSTRUCTION OF A CHARTER SCHOOL FACILITY (PELHAM PARKWAY BUILDING) WHICH IS HOME TO SEVERAL CHARTER SCHOOLS. The construction project was completed in September 2016.","expense":3163715,"grants":0,"revenue":0}],"functional_expense_allocations":{"current_officers_directors":{"program_services":321440,"total":321440},"disqualified_persons":{"total":0},"other_salaries_and_wages":{"program_services":190616,"total":190616},"pension_plan_contributions":{"program_services":2115,"total":2115},"other_employee_benefits":{"total":0},"payroll_taxes":{"program_services":22465,"total":22465},"management_fees":{"total":0},"legal_fees":{"management_and_general":103232,"total":103232},"accounting_fees":{"management_and_general":39720,"total":39720},"lobbying_fees":{"total":0},"professional_fundraising_fees":{"total":0},"investment_management_fees":{"total":0},"other_service_fees":{"management_and_general":11404,"total":11404},"advertising":{"total":0},"office_expenses":{"total":0},"information_technology":{"total":0},"royalties":{"total":0},"occupancy":{"total":0},"travel":{"management_and_general":7976,"total":7976},"conferences_meetings":{"total":0},"interest":{"total":0},"payments_to_affiliates":{"total":0},"depreciation_depletion":{"program_services":2627079,"total":2627079},"insurance":{"management_and_general":94077,"total":94077}},"fundraising_and_gaming_summary":{"gross_income_fundraising_events":0,"fundraising_direct_expenses":0,"gross_income_gaming":0},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"employment_tax_returns_filed":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_iii":true,"schedule_o_part_vi":true,"schedule_o_part_vii":true,"schedule_o_part_xi":true},"principal_officer_detail":{"person_name":"Carl C Icahn"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":true,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":true,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false,"grants_payable_beginning_of_year":14293411,"grants_payable_end_of_year":10094594},"books_in_care_of_detail":{"person_name":"GAIL C ICAHN","phone":"2127024300","address_line1":"767 FIFTH AVENUE 47TH FL","city":"NEw YORK","state":"NY","zip":"10153"},"officers_directors_key_employees":[{"person_name":"SEYMOUR FLIEGEL","title":"DIRECTOR, VICE PRESIDENT","average_hours_per_week":1.0,"average_hours_per_week_related_org":39.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":123512,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"SEYMOUR FLIEGEL"},{"person_name":"EDWARD J SHANAHAN","title":"PRESIDENT, DIRECTOR","average_hours_per_week":1.0,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"EDWARD J SHANAHAN"},{"person_name":"GAIL GOLDEN-ICAHN","title":"VP, TREASURER, DIRECTOR","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"GAIL GOLDEN-ICAHN"},{"person_name":"Eduardo LAGuerre","title":"DIRECTOR","average_hours_per_week":1.0,"average_hours_per_week_related_org":39.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":155196,"other_compensation":0,"individual_trustee_or_director":true,"name":"Eduardo LAGuerre"},{"person_name":"HAROLD T SHAPIRO","title":"DIRECTOR","average_hours_per_week":1.0,"average_hours_per_week_related_org":39.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":463780,"other_compensation":15120,"individual_trustee_or_director":true,"name":"HAROLD T SHAPIRO"},{"person_name":"Carl C Icahn","title":"Director","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Carl C Icahn"},{"person_name":"DIANE FELLOWS","title":"DIRECTOR","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"DIANE FELLOWS"},{"person_name":"SUSAN GORDON","title":"ASSISTANT SECRETARY","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true,"name":"SUSAN GORDON"},{"person_name":"JULIE CLARK GOODYEAR","title":"SECRETARY","average_hours_per_week":40.0,"average_hours_per_week_related_org":20.0,"reportable_comp_from_org":304561,"reportable_comp_from_related_orgs":0,"other_compensation":16879,"officer":true,"name":"JULIE CLARK GOODYEAR"},{"person_name":"Bailey Heck","title":"Director of Development","average_hours_per_week":40.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":219896,"reportable_comp_from_related_orgs":0,"other_compensation":29498,"highest_compensated_employee":true,"name":"Bailey Heck"}]},"ScheduleA":{"public_charity_status":{"supporting_organization_509a3":true,"supporting_org_509a3_type1":true},"supported_organizations":{"total_supported_organizations":14,"supported_organizations_count":14,"sum_of_amounts":276182,"other_support_sum":0,"rows":[{"ein":60910420,"organization_type":"2","support_amount":48308,"other_support_amount":0,"governing_document_listed":false,"name":"CHOATE ROSEMARY HALL"},{"ein":134113613,"organization_type":"7","support_amount":10000,"other_support_amount":0,"governing_document_listed":false,"name":"CENTER FOR EDUCATIONAL INNOVATION"},{"ein":134166657,"organization_type":"2","support_amount":0,"other_support_amount":0,"governing_document_listed":false,"name":"ICAHN CHARTER SCHOOL 1"},{"ein":205846198,"organization_type":"2","support_amount":0,"other_support_amount":0,"governing_document_listed":false,"name":"ICAHN CHARTER SCHOOL 2"},{"ein":262271604,"organization_type":"2","support_amount":0,"other_support_amount":0,"governing_document_listed":false,"name":"ICAHN CHARTER SCHOOL 3"},{"ein":264674992,"organization_type":"2","support_amount":0,"other_support_amount":0,"governing_document_listed":false,"name":"ICAHN CHARTER SCHOOL 4"},{"ein":900606791,"organization_type":"2","support_amount":0,"other_support_amount":0,"governing_document_listed":false,"name":"ICAHN CHARTER SCHOOL 5"},{"ein":132995128,"organization_type":"7","support_amount":0,"other_support_amount":0,"governing_document_listed":false,"name":"NEIGHBORHOOD ASSOC FOR INTER-CULTURAL"},{"ein":210634501,"organization_type":"2","support_amount":0,"other_support_amount":0,"governing_document_listed":false,"name":"PRINCETON UNIVERSITY"},{"ein":135562308,"organization_type":"2","support_amount":2117,"other_support_amount":0,"governing_document_listed":false,"name":"NEW YORK UNIVERSITY"},{"ein":237825575,"organization_type":"7","support_amount":195757,"other_support_amount":0,"governing_document_listed":false,"name":"NATIONAL PHILANTHROPIC TRUST-FUND FOR GLOBAL HEALTH & DEVEL"},{"ein":455626260,"organization_type":"7","support_amount":20000,"other_support_amount":0,"governing_document_listed":false,"name":"AMERICAN FRIENDS OF BEIT RUTH"},{"ein":453201374,"organization_type":"2","support_amount":0,"other_support_amount":0,"governing_document_listed":false,"name":"ICAHN CHARTER SCHOOL 6"},{"ein":453201480,"organization_type":"2","support_amount":0,"other_support_amount":0,"governing_document_listed":false,"name":"ICAHN CHARTER SCHOOL 7"}]},"supporting_organization_tests":{"contribution_35_controlled":false,"contribution_controller":false,"contribution_family":false,"controlled_by_disqualified_person":false,"disqualified_person_controlling_interest":false,"disqualified_person_ownership_interest":false,"excess_business_holdings_rules":false,"listed_by_name_governing_doc":false,"loan_disqualified_person":false,"organization_change_supported_org":false,"payment_substantial_contributor":false,"support_non_supported_org":false,"supported_org_not_organized_us":false,"supported_org_section_c456":false,"supporting_org_no_irs_determination":false,"type1_operate_benefit_non_supported_org":true,"type1_power_appoint_majority":true},"supplemental_information":{"part_vi":[{"form_and_line_reference":"SCHEDULE A, PART IV, SECTION A, LINE 1","explanation":"THE FOUNDATION SUPPORTS NON-DESIGNATED PUBLICLY SUPPORTED ORGANIZATIONS THAT PROVIDE ASSISTANCE AND SUPPORT TO STUDENTS, CHILDREN AND THEIR PARENTS, AND LOW-INCOME FAMILIES. THE FOUNDATION MEETS THE REQUIREMENTS OF SECTION 1.509(A)-4(D)(2)(I) OF THE TREASURY REGULATIONS BY DESIGNATING THOSE PUBLICLY SUPPORTED ORGANIZATIONS BY CLASS IN ARTICLE THIRD OF ITS CERTIFICATE OF INCORPORATION AND IN ARTICLE III, SECTION 2.A OF ITS BYLAWS."},{"form_and_line_reference":"SCHEDULE A, PART IV, SECTION B, LINE 2","explanation":"THE FOUNDATION PROVIDES SUPPORT FOR ORGANIZATIONS WITHIN A CHARITABLE CLASS AND AS A TYPE I SUPPORTING ORGANIZATION IS CONTROLLED BY CERTAIN SUPPORTED ORGANIZATIONS WITHIN SUCH CHARITABLE CLASS. WITH THE CONSENT OF ITS BOARD, A MAJORITY OF WHICH CONSISTS OF REPRESENTATIVES OF THE FOUNDATION'S SUPPORTED ORGANIZATIONS, FROM TIME TO TIME THE FOUNDATION PROVIDES SUPPORT FOR ADDITIONAL ORGANIZATIONS WITHIN SUCH CHARITABLE CLASS."}]}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":1722847,"book_value":1722847},"buildings":{"other_cost_or_other_basis":50582085,"book_value":36838068,"depreciation":13744017},"leasehold_improvements":{"other_cost_or_other_basis":0},"equipment":{"other_cost_or_other_basis":188844,"book_value":11141,"depreciation":177703},"other_land_buildings":{"other_cost_or_other_basis":459240,"book_value":53783,"depreciation":405457},"total_book_value":38625839},"securities":{"other_securities":[{"description":"HEDGE FUNDS","book_value":94865073,"method_of_valuation":"F"}],"total_book_value":94865073},"other_liabilities":{"federal_income_tax_liability":0,"liabilities":[{"description":"DUE FROM NYC SCHOOL CONSTRUCTION","amount":22000000}],"total_liability":22000000,"footnote_text":true},"revenue_reconciliation":{"total_revenue_audited_financial_statements":-3631913,"net_unrealized_gains_investments":-2835972,"revenue_not_reported":-2835972,"revenue_subtotal":-795941,"total_revenue_per_990":-795941},"expense_reconciliation":{"total_expenses_audited_financial_statements":3742367,"expenses_subtotal":3742367,"total_expenses_per_990":3742367},"supplemental_information":[{"form_and_line_reference":"SCHEDULE D, PART X, LINE 2","explanation":"The Foundation follows the accounting guidance for uncertainty in tax positions taken or expected to be taken in a tax return, including issues relating to financial statement recognition and measurement. This standard provides that the tax effects from an uncertain tax position can be recognized in the financial statements only if the position is \"more-likely-than-not\" to be sustained if the position were to be challenged by a taxing authority. The standard also provides guidance on measurement, classification, interest and penalties, and disclosure and had no material impact on the accompanying financial statements. The Foundation has determined that there are no material uncertain tax positions that require recognition or disclosure in the financial statements. The tax years ended 2013, 2014, 2015 and 2016 are still open to audit for both federal and state purposes."}]},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_org_grants":276182,"reported_domestic_individual_grants":0,"reported_domestic_org_grants_program_services":276182,"total_501c3_and_government_organizations":4,"grants":[{"ein":455626260,"irc_section":"501(c)(3)","cash":20000,"purpose":"at-Risk Girls","address_line1":"315 West 70th St 7F","city":"New York","state":"NY","zip":"10023","name":"American Friends of Beit Ruth","address":"315 West 70th St 7F, New York, NY, 10023"},{"ein":134113613,"irc_section":"501(c)(3)","cash":10000,"purpose":"Education Programs","address_line1":"28 West 44th Street","city":"New York","state":"NY","zip":"100366600","name":"Center for Educational Innovation","address":"28 West 44th Street, New York, NY, 100366600"},{"ein":237825575,"irc_section":"501(c)(3)","cash":195757,"purpose":"Polio Eradication","address_line1":"165 Township Line Rd","city":"Jenkintown","state":"PA","zip":"19046","name":"National Philanthropic Trust","address":"165 Township Line Rd, Jenkintown, PA, 19046"},{"ein":60910420,"irc_section":"501(c)(3)","cash":48308,"purpose":"Scholarships","address_line1":"333 Christian Street","city":"Wallingford","state":"CT","zip":"06492","name":"Choate Rosemary Hall","address":"333 Christian Street, Wallingford, CT, 06492"}],"total_domestic_grants":276182,"total_domestic_program_services":276182,"detail_org_grants_total":274065,"detail_domestic_grants_total":274065,"supplemental_information":[{"form_and_line_reference":"SCHEDULE I PART 1, LINE 2","explanation":"The grant to CEI-PEA was for general support. During 2016, the president of CEI-PEA was a director of FGO, and FGO worked closely with CEI-PEA, which benefits FGO and the Charter Schools through their expertise in Charter Schools. THE GRANT TO NATIONAL PHILANTHROPIC TRUST WAS TO SUPPORT THE TRUST'S EFFORTS TO AID IN THE ERADICATION OF POLIO THROUGH THE POLIO ERADICATION FUND OF THE BILL & MELINDA GATES FOUNDATION. FGO received UPDATES ON TRUST'S WORK AND WHERE FGO'S GRANT WAS SPENT AND HAS RECEIVED AND REVIEWED THE 2016 ANNUAL REPORT OF THE POLIO ERADICATION FUND. During 2016, the Executive Director visited Choate Rosemary Hall (Choate) at least monthly, had dinners with the scholarship recipients and communicated with the staff. The president of FGO was a board member at Choate. The grant to American Friends of Beit Ruth was to support the Beit Ruth Educational and Therapeutic Village for at-risk girls. FGO RECEIVED INFORMATION ON HOW THE GRANT WAS ALLOCATED."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"The grant to CEI-PEA was for general support. During 2016, the president of CEI-PEA was a director of FGO, and FGO worked closely with CEI-PEA, which benefits FGO and the Charter Schools through their expertise in Charter Schools. THE GRANT TO NATIONAL PHILANTHROPIC TRUST WAS TO SUPPORT THE TRUST'S EFFORTS TO AID IN THE ERADICATION OF POLIO THROUGH THE POLIO ERADICATION FUND OF THE BILL & MELINDA GATES FOUNDATION. FGO received UPDATES ON TRUST'S WORK AND WHERE FGO'S GRANT WAS SPENT AND HAS RECEIVED AND REVIEWED THE 2016 ANNUAL REPORT OF THE POLIO ERADICATION FUND. During 2016, the Executive Director visited Choate Rosemary Hall (Choate) at least monthly, had dinners with the scholarship recipients and communicated with the staff. The president of FGO was a board member at Choate. The grant to American Friends of Beit Ruth was to support the Beit Ruth Educational and Therapeutic Village for at-risk girls. FGO RECEIVED INFORMATION ON HOW THE GRANT WAS ALLOCATED.","form_and_line_reference":"SCHEDULE I PART 1, LINE 2"}},"ScheduleF":{"reported_foreign_grants":0,"regions":[{"region":"Central America and the Caribbean","activity_type":"Investments","total_expenditures":94865073}],"part_i_totals":{"total_spent":94865073,"subtotal_spent":94865073},"foreign_forms":{"transfer_to_foreign_corporation":true,"interest_in_foreign_trust":false,"foreign_corporation_ownership":true,"passive_foreign_investment_company":false,"foreign_partnership":false,"boycott_countries":false},"supplemental_information":[{"form_and_line_reference":"Schedule F, Part IV","explanation":"Foreign Forms The Foundation for a Greater Opportunity invests in both domestic and international alternative investments that may necessitate the filing of Foreign forms 926 and 5471. To the extent that the Foundation's investment activities satisfy the thresholds for filing either form, they have been submitted with its Form 990-T."}]},"ScheduleJ":{"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":true,"initial_contract_exception":false,"severance_payment":false,"supplemental_nonqualified_retirement_plan":false,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"Eduardo LAGuerre","title":"DIRECTOR","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":155196,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":0,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":155196,"name":"Eduardo LAGuerre"},{"person_name":"HAROLD T SHAPIRO","title":"DIRECTOR","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":463681,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":15120,"other_compensation_filing_org":0,"other_compensation_related_orgs":99,"total_compensation_filing_org":0,"total_compensation_related_orgs":478900,"name":"HAROLD T SHAPIRO"},{"person_name":"JULIE CLARK GOODYEAR","title":"SECRETARY","base_compensation_filing_org":258799,"bonus_filing_org":45000,"bonus_related_orgs":0,"compensation_based_on_related_orgs":0,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":1890,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":14989,"nontaxable_benefits_related_orgs":0,"other_compensation_filing_org":762,"other_compensation_related_orgs":0,"total_compensation_filing_org":321440,"total_compensation_related_orgs":0,"name":"JULIE CLARK GOODYEAR"},{"person_name":"Bailey Heck","title":"Director of Development","base_compensation_filing_org":174806,"bonus_filing_org":45000,"bonus_related_orgs":0,"compensation_based_on_related_orgs":0,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":2115,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":27383,"nontaxable_benefits_related_orgs":0,"other_compensation_filing_org":90,"other_compensation_related_orgs":0,"total_compensation_filing_org":249394,"total_compensation_related_orgs":0,"name":"Bailey Heck"}],"supplemental_information":[{"form_and_line_reference":"NON-FIXED PAYMENTS","explanation":"Schedule J, Part I, Line 7 The Foundation for a Greater Opportunity awarded discretionary bonuses to both Julie Clark Goodyear and Bailey Heck in calendar year 2016. The bonuses were awarded based on both individuals meeting certain performance metrics and goals. The decision to award the bonus was made at the discretion of the Foundations Board of Directors with no input from either individual who received the bonus."}]},"ScheduleR":{"disregarded_entities":[{"ein":133913393,"business_name_line1":"GREATER OPPORTUNITY LLC","primary_activities_text":"Fund Constr.","total_income":0,"end_of_year_assets":3822,"legal_domicile_state":"DE","direct_controlling_business_name_line1":"FGO","address_line1":"767 FIFTH AVENUE 4700","city":"New York","state":"NY","zip":"10153","name":"GREATER OPPORTUNITY LLC","address":"767 FIFTH AVENUE 4700, New York, NY, 10153"},{"ein":133913393,"business_name_line1":"ADDED OPPORTUNITY LLC","primary_activities_text":"Fund Constr.","total_income":0,"end_of_year_assets":180,"legal_domicile_state":"DE","direct_controlling_business_name_line1":"FGO","address_line1":"767 FIFTH AVENUE 4700","city":"New York","state":"NY","zip":"10153","name":"ADDED OPPORTUNITY LLC","address":"767 FIFTH AVENUE 4700, New York, NY, 10153"},{"ein":133913393,"business_name_line1":"ADDITIONAL OPPORTUNITY I LLC","primary_activities_text":"Fund Constr.","total_income":0,"end_of_year_assets":621,"legal_domicile_state":"DE","direct_controlling_business_name_line1":"FGO","address_line1":"767 FIFTH AVENUE 4700","city":"New York","state":"NY","zip":"10153","name":"ADDITIONAL OPPORTUNITY I LLC","address":"767 FIFTH AVENUE 4700, New York, NY, 10153"},{"ein":455340936,"business_name_line1":"INWOOD OPPORTUNITY LLC","primary_activities_text":"Fund Constr.","total_income":0,"end_of_year_assets":39295638,"legal_domicile_state":"DE","direct_controlling_business_name_line1":"FGO","address_line1":"767 FIFTH AVENUE 4700","city":"New York","state":"NY","zip":"10153","name":"INWOOD OPPORTUNITY LLC","address":"767 FIFTH AVENUE 4700, New York, NY, 10153"},{"ein":460677840,"business_name_line1":"WEBSTER AVENUE PM LLC","primary_activities_text":"Fund Constr.","total_income":0,"end_of_year_assets":96875,"legal_domicile_state":"DE","direct_controlling_business_name_line1":"FGO","address_line1":"767 FIFTH AVENUE 4700","city":"New York","state":"NY","zip":"10153","name":"WEBSTER AVENUE PM LLC","address":"767 FIFTH AVENUE 4700, New York, NY, 10153"}],"tax_exempt_organizations":[{"ein":134166657,"business_name_line1":"ICAHN CHARTER SCHOOL 1","primary_activities_text":"SCHOOL","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"2","controlled_organization_indicator":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"na","address_line1":"767 FIFTH AVENUE 4700","city":"New York","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 1","address":"767 FIFTH AVENUE 4700, New York, NY, 10153"},{"ein":205846198,"business_name_line1":"ICAHN CHARTER SCHOOL 2","primary_activities_text":"SCHOOL","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"2","controlled_organization_indicator":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"na","address_line1":"767 FIFTH AVENUE 4700","city":"New York","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 2","address":"767 FIFTH AVENUE 4700, New York, NY, 10153"},{"ein":262271604,"business_name_line1":"ICAHN CHARTER SCHOOL 3","primary_activities_text":"SCHOOL","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"2","controlled_organization_indicator":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"na","address_line1":"767 Fifth Avenue 4700","city":"New York","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 3","address":"767 Fifth Avenue 4700, New York, NY, 10153"},{"ein":134113613,"business_name_line1":"CENTER FOR EDUCATIONAL INNOVATION","primary_activities_text":"EDUCATION","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"7","controlled_organization_indicator":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"na","address_line1":"28 WEST 44TH STREET","city":"New York","state":"NY","zip":"10036","name":"CENTER FOR EDUCATIONAL INNOVATION","address":"28 WEST 44TH STREET, New York, NY, 10036"},{"ein":60910420,"business_name_line1":"CHOATE ROSEMARY HALL","primary_activities_text":"SCHOOL","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"2","controlled_organization_indicator":false,"legal_domicile_state":"CT","direct_controlling_business_name_line1":"na","address_line1":"333 CHRISTIAN STREET","city":"WALLINGFORD","state":"CT","zip":"06492","name":"CHOATE ROSEMARY HALL","address":"333 CHRISTIAN STREET, WALLINGFORD, CT, 06492"},{"ein":132995128,"business_name_line1":"NEIGHBORHOOD ASSOC FOR INTER-CULTURAL","primary_activities_text":"HOUSING","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"7","controlled_organization_indicator":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"na","address_line1":"1055 GRAND CONCOURSE","city":"BRONX","state":"NY","zip":"10452","name":"NEIGHBORHOOD ASSOC FOR INTER-CULTURAL","address":"1055 GRAND CONCOURSE, BRONX, NY, 10452"},{"ein":210634501,"business_name_line1":"PRINCETON UNIVERSITY","primary_activities_text":"UNIVERSITY","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"2","controlled_organization_indicator":false,"legal_domicile_state":"NJ","direct_controlling_business_name_line1":"na","address_line1":"TREASURERS OFFICE BOX 35","city":"PRINCETON","state":"NJ","zip":"08543","name":"PRINCETON UNIVERSITY","address":"TREASURERS OFFICE BOX 35, PRINCETON, NJ, 08543"},{"ein":264674992,"business_name_line1":"ICAHN CHARTER SCHOOL 4","primary_activities_text":"SCHOOL","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"2","controlled_organization_indicator":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"na","address_line1":"767 Fifth Avenue 4700","city":"New York","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 4","address":"767 Fifth Avenue 4700, New York, NY, 10153"},{"ein":135562308,"business_name_line1":"NEW yORk UNIVERSITY","primary_activities_text":"SCHOOL","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"2","controlled_organization_indicator":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"na","address_line1":"DEVELOPMENT OFFICE25 w 4TH ST","city":"New York","state":"NY","zip":"10012","name":"NEW yORk UNIVERSITY","address":"DEVELOPMENT OFFICE25 w 4TH ST, New York, NY, 10012"},{"ein":900606791,"business_name_line1":"ICAHN CHARTER SCHOOL 5","primary_activities_text":"SCHOOL","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"2","controlled_organization_indicator":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"na","address_line1":"767 Fifth Avenue 4700","city":"New York","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 5","address":"767 Fifth Avenue 4700, New York, NY, 10153"},{"ein":453201374,"business_name_line1":"ICAHN CHARTER SCHOOL 6","primary_activities_text":"SCHOOL","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"2","controlled_organization_indicator":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"na","address_line1":"767 FIFTH AVENUE 4700","city":"New York","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 6","address":"767 FIFTH AVENUE 4700, New York, NY, 10153"},{"ein":453201480,"business_name_line1":"ICAHN CHARTER SCHOOL 7","primary_activities_text":"SCHOOL","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"2","controlled_organization_indicator":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"na","address_line1":"767 FIFTH AVENUE 4700","city":"New York","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 7","address":"767 FIFTH AVENUE 4700, New York, NY, 10153"},{"ein":237825575,"business_name_line1":"NATIONAL Philanthropic TRUST","primary_activities_text":"PHILANTHROPY","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"7","controlled_organization_indicator":false,"legal_domicile_state":"PA","direct_controlling_business_name_line1":"na","address_line1":"165 TOWNSHIP LINE ROAD","city":"JENKINTOWn","state":"PA","zip":"19046","name":"NATIONAL Philanthropic TRUST","address":"165 TOWNSHIP LINE ROAD, JENKINTOWn, PA, 19046"},{"ein":455626260,"business_name_line1":"AMERICAN FRIENDS OF BEIT RUTH","primary_activities_text":"PROGRAMS","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"7","controlled_organization_indicator":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"na","address_line1":"315 WEST 70TH STREET 7F","city":"NEW YORK","state":"NY","zip":"10023","name":"AMERICAN FRIENDS OF BEIT RUTH","address":"315 WEST 70TH STREET 7F, NEW YORK, NY, 10023"}],"taxable_corporations_and_trusts":[{"ein":981309392,"business_name_line1":"Greater Opportunity Ltd","primary_activity":"HOLD INVESTMENTS","ownership_percentage":1.0,"share_of_total_income":0,"share_of_end_of_year_assets":83529509,"legal_domicile_foreign_country":"CJ","direct_controlling_business_name_line1":"FGO","foreign_address_line1":"27 Hospital Road","foreign_city":"Georgetown","foreign_postal_code":"KY1 9001","foreign_country":"CJ","entity_type_text":"C CORP","controlled_organization_indicator":true,"name":"Greater Opportunity Ltd","foreign_address":"27 Hospital Road, Georgetown, KY1 9001, CJ"}],"transaction_flags":{"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":true,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":true,"performance_of_services_by_other_orgs":false,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":true,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":true,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":true,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false},"transactions":[{"business_name_line1":"Greater Opportunity Ltd","amount_involved":230204,"method_of_amount_determination":"FMV","transaction_type":"a","name":"Greater Opportunity Ltd"},{"business_name_line1":"Greater Opportunity Ltd","amount_involved":35719949,"method_of_amount_determination":"FMV","transaction_type":"b","name":"Greater Opportunity Ltd"},{"business_name_line1":"Greater Opportunity Ltd","amount_involved":51634562,"method_of_amount_determination":"FMV","transaction_type":"d","name":"Greater Opportunity Ltd"}]},"source_xml":"201732869349301123_public.xml"}],"Latest":{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To provide financial and other assistance to students, children and parents, and low-income families, to assist with educational opportunities and other services listed in part III.","primary_activities":"SUPPORT FOR THE RENOVATION AND RECONSTRUCTION OF A CHARTER SCHOOL FACILITY (PELHAM PARKWAY BUILDING) WHICH IS HOME TO SEVERAL CHARTER SCHOOLS. The construction project was completed in September 2016.","year":2016,"name":"Foundation for a Greater Opportunity C/O ICAHN ASSOCIATES HOLDING LLC","phone":"2127024300","type":"990","foreign_countries":["Anguilla","Antigua and Barbuda","Aruba","Bahamas","Barbados","Belize","British Virgin Islands","Caribbean Netherlands","Cayman Islands","Costa Rica","Cuba","Curaçao","Dominica","Dominican Republic","El Salvador","Grenada","Guadeloupe","Guatemala","Haiti","Honduras","Jamaica","Martinique","Montserrat","Nicaragua","Panama","Puerto Rico","Saint Barthélemy","Saint Kitts and Nevis","Saint Lucia","Saint Martin","Saint Vincent and the Grenadines","Sint Maarten","Trinidad and Tobago","Turks and Caicos Islands","United States Virgin Islands"],"principal_officer":"Carl C Icahn","year_formation":1996,"state_legal_domicile":"DE","total_volunteers":0,"tax_period_begin":"2016-01-01T00:00:00","tax_period_end":"2016-12-31T00:00:00","address":"767 FIFTH AVENUE 4700, NEW YORK, NY, 10153, USA","city":"NEW YORK","state":"NY","country":"USA","zip_code":"10153"},"Governance":{"501c3 determination":true,"Number of voting members":7,"Number of independent voting members":4,"Number of employees total":2,"Total Gross UBI":326995,"Net unrelated business taxable income":267050,"Number of employees":2,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":true,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":false,"Federal grant audit required":false,"Audited financial statements consolidated":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":true,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":-795941,"Contributions":{"value":1302914,"Other contributions":1302914},"Program revenue":{"value":0},"Investment income":{"value":-2148855,"Investment income total":496634,"Net investment gain":-2645489,"Income from invest bond proceeds":0},"Other revenues":{"value":50000,"Other total":0,"Royalties revenue":0,"Net rental income":50000,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0}},"Expenses":{"value":3742367,"Grant expense":{"value":276182,"Grants to domestic orgs":276182,"Grants to domestic individuals":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":536636,"Current officers":321440,"Disqualified persons":0,"Other salaries and wages":190616,"Pension plan contributions":2115,"Other employee benefits":0,"Payroll taxes":22465},"Other expenses":{"value":2929549,"Management services":0,"Legal":103232,"Accounting":39720,"Lobbying services":0,"Investment management fees":0,"Other services":11404,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":7976,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":2627079,"Insurance":94077,"Travel entertainment payments":0,"Itemized Expenses":{"value":46061,"REPAIRS AND MAINTENANCE":44868,"MISC EXPENSES":1193}},"Functional Expenses":{"Program Service Expenses":3439897,"Management And General Expenses":302470,"Fundraising Expenses":0}},"Assets":{"value":187406210,"Non-interest bearing cash":1389009,"Savings and temp cash investments":52509622,"Pledges and grants receivable":0,"Accounts receivable":16667,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":38625839,"Investments publicly traded":0,"Investments other":94865073,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":32094594,"Accounts payable, accrued":0,"Grants payable":10094594,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":22000000},"Fund balance":{"value":155311616,"Unrestricted net assets":155311616,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Form990Details":{"program_service_accomplishments":[{"description":"SUPPORT FOR THE RENOVATION AND RECONSTRUCTION OF A CHARTER SCHOOL FACILITY (PELHAM PARKWAY BUILDING) WHICH IS HOME TO SEVERAL CHARTER SCHOOLS. The construction project was completed in September 2016.","expense":3163715,"grants":0,"revenue":0}],"functional_expense_allocations":{"current_officers_directors":{"program_services":321440,"total":321440},"disqualified_persons":{"total":0},"other_salaries_and_wages":{"program_services":190616,"total":190616},"pension_plan_contributions":{"program_services":2115,"total":2115},"other_employee_benefits":{"total":0},"payroll_taxes":{"program_services":22465,"total":22465},"management_fees":{"total":0},"legal_fees":{"management_and_general":103232,"total":103232},"accounting_fees":{"management_and_general":39720,"total":39720},"lobbying_fees":{"total":0},"professional_fundraising_fees":{"total":0},"investment_management_fees":{"total":0},"other_service_fees":{"management_and_general":11404,"total":11404},"advertising":{"total":0},"office_expenses":{"total":0},"information_technology":{"total":0},"royalties":{"total":0},"occupancy":{"total":0},"travel":{"management_and_general":7976,"total":7976},"conferences_meetings":{"total":0},"interest":{"total":0},"payments_to_affiliates":{"total":0},"depreciation_depletion":{"program_services":2627079,"total":2627079},"insurance":{"management_and_general":94077,"total":94077}},"fundraising_and_gaming_summary":{"gross_income_fundraising_events":0,"fundraising_direct_expenses":0,"gross_income_gaming":0},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"employment_tax_returns_filed":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_iii":true,"schedule_o_part_vi":true,"schedule_o_part_vii":true,"schedule_o_part_xi":true},"principal_officer_detail":{"person_name":"Carl C Icahn"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":true,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":true,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false,"grants_payable_beginning_of_year":14293411,"grants_payable_end_of_year":10094594},"books_in_care_of_detail":{"person_name":"GAIL C ICAHN","phone":"2127024300","address_line1":"767 FIFTH AVENUE 47TH FL","city":"NEw YORK","state":"NY","zip":"10153"},"officers_directors_key_employees":[{"person_name":"SEYMOUR FLIEGEL","title":"DIRECTOR, VICE PRESIDENT","average_hours_per_week":1.0,"average_hours_per_week_related_org":39.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":123512,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"SEYMOUR FLIEGEL"},{"person_name":"EDWARD J SHANAHAN","title":"PRESIDENT, DIRECTOR","average_hours_per_week":1.0,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"EDWARD J SHANAHAN"},{"person_name":"GAIL GOLDEN-ICAHN","title":"VP, TREASURER, DIRECTOR","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"GAIL GOLDEN-ICAHN"},{"person_name":"Eduardo LAGuerre","title":"DIRECTOR","average_hours_per_week":1.0,"average_hours_per_week_related_org":39.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":155196,"other_compensation":0,"individual_trustee_or_director":true,"name":"Eduardo LAGuerre"},{"person_name":"HAROLD T SHAPIRO","title":"DIRECTOR","average_hours_per_week":1.0,"average_hours_per_week_related_org":39.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":463780,"other_compensation":15120,"individual_trustee_or_director":true,"name":"HAROLD T SHAPIRO"},{"person_name":"Carl C Icahn","title":"Director","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Carl C Icahn"},{"person_name":"DIANE FELLOWS","title":"DIRECTOR","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"DIANE FELLOWS"},{"person_name":"SUSAN GORDON","title":"ASSISTANT SECRETARY","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true,"name":"SUSAN GORDON"},{"person_name":"JULIE CLARK GOODYEAR","title":"SECRETARY","average_hours_per_week":40.0,"average_hours_per_week_related_org":20.0,"reportable_comp_from_org":304561,"reportable_comp_from_related_orgs":0,"other_compensation":16879,"officer":true,"name":"JULIE CLARK GOODYEAR"},{"person_name":"Bailey Heck","title":"Director of Development","average_hours_per_week":40.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":219896,"reportable_comp_from_related_orgs":0,"other_compensation":29498,"highest_compensated_employee":true,"name":"Bailey Heck"}]},"ScheduleA":{"public_charity_status":{"supporting_organization_509a3":true,"supporting_org_509a3_type1":true},"supported_organizations":{"total_supported_organizations":14,"supported_organizations_count":14,"sum_of_amounts":276182,"other_support_sum":0,"rows":[{"ein":60910420,"organization_type":"2","support_amount":48308,"other_support_amount":0,"governing_document_listed":false,"name":"CHOATE ROSEMARY HALL"},{"ein":134113613,"organization_type":"7","support_amount":10000,"other_support_amount":0,"governing_document_listed":false,"name":"CENTER FOR EDUCATIONAL INNOVATION"},{"ein":134166657,"organization_type":"2","support_amount":0,"other_support_amount":0,"governing_document_listed":false,"name":"ICAHN CHARTER SCHOOL 1"},{"ein":205846198,"organization_type":"2","support_amount":0,"other_support_amount":0,"governing_document_listed":false,"name":"ICAHN CHARTER SCHOOL 2"},{"ein":262271604,"organization_type":"2","support_amount":0,"other_support_amount":0,"governing_document_listed":false,"name":"ICAHN CHARTER SCHOOL 3"},{"ein":264674992,"organization_type":"2","support_amount":0,"other_support_amount":0,"governing_document_listed":false,"name":"ICAHN CHARTER SCHOOL 4"},{"ein":900606791,"organization_type":"2","support_amount":0,"other_support_amount":0,"governing_document_listed":false,"name":"ICAHN CHARTER SCHOOL 5"},{"ein":132995128,"organization_type":"7","support_amount":0,"other_support_amount":0,"governing_document_listed":false,"name":"NEIGHBORHOOD ASSOC FOR INTER-CULTURAL"},{"ein":210634501,"organization_type":"2","support_amount":0,"other_support_amount":0,"governing_document_listed":false,"name":"PRINCETON UNIVERSITY"},{"ein":135562308,"organization_type":"2","support_amount":2117,"other_support_amount":0,"governing_document_listed":false,"name":"NEW YORK UNIVERSITY"},{"ein":237825575,"organization_type":"7","support_amount":195757,"other_support_amount":0,"governing_document_listed":false,"name":"NATIONAL PHILANTHROPIC TRUST-FUND FOR GLOBAL HEALTH & DEVEL"},{"ein":455626260,"organization_type":"7","support_amount":20000,"other_support_amount":0,"governing_document_listed":false,"name":"AMERICAN FRIENDS OF BEIT RUTH"},{"ein":453201374,"organization_type":"2","support_amount":0,"other_support_amount":0,"governing_document_listed":false,"name":"ICAHN CHARTER SCHOOL 6"},{"ein":453201480,"organization_type":"2","support_amount":0,"other_support_amount":0,"governing_document_listed":false,"name":"ICAHN CHARTER SCHOOL 7"}]},"supporting_organization_tests":{"contribution_35_controlled":false,"contribution_controller":false,"contribution_family":false,"controlled_by_disqualified_person":false,"disqualified_person_controlling_interest":false,"disqualified_person_ownership_interest":false,"excess_business_holdings_rules":false,"listed_by_name_governing_doc":false,"loan_disqualified_person":false,"organization_change_supported_org":false,"payment_substantial_contributor":false,"support_non_supported_org":false,"supported_org_not_organized_us":false,"supported_org_section_c456":false,"supporting_org_no_irs_determination":false,"type1_operate_benefit_non_supported_org":true,"type1_power_appoint_majority":true},"supplemental_information":{"part_vi":[{"form_and_line_reference":"SCHEDULE A, PART IV, SECTION A, LINE 1","explanation":"THE FOUNDATION SUPPORTS NON-DESIGNATED PUBLICLY SUPPORTED ORGANIZATIONS THAT PROVIDE ASSISTANCE AND SUPPORT TO STUDENTS, CHILDREN AND THEIR PARENTS, AND LOW-INCOME FAMILIES. THE FOUNDATION MEETS THE REQUIREMENTS OF SECTION 1.509(A)-4(D)(2)(I) OF THE TREASURY REGULATIONS BY DESIGNATING THOSE PUBLICLY SUPPORTED ORGANIZATIONS BY CLASS IN ARTICLE THIRD OF ITS CERTIFICATE OF INCORPORATION AND IN ARTICLE III, SECTION 2.A OF ITS BYLAWS."},{"form_and_line_reference":"SCHEDULE A, PART IV, SECTION B, LINE 2","explanation":"THE FOUNDATION PROVIDES SUPPORT FOR ORGANIZATIONS WITHIN A CHARITABLE CLASS AND AS A TYPE I SUPPORTING ORGANIZATION IS CONTROLLED BY CERTAIN SUPPORTED ORGANIZATIONS WITHIN SUCH CHARITABLE CLASS. WITH THE CONSENT OF ITS BOARD, A MAJORITY OF WHICH CONSISTS OF REPRESENTATIVES OF THE FOUNDATION'S SUPPORTED ORGANIZATIONS, FROM TIME TO TIME THE FOUNDATION PROVIDES SUPPORT FOR ADDITIONAL ORGANIZATIONS WITHIN SUCH CHARITABLE CLASS."}]}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":1722847,"book_value":1722847},"buildings":{"other_cost_or_other_basis":50582085,"book_value":36838068,"depreciation":13744017},"leasehold_improvements":{"other_cost_or_other_basis":0},"equipment":{"other_cost_or_other_basis":188844,"book_value":11141,"depreciation":177703},"other_land_buildings":{"other_cost_or_other_basis":459240,"book_value":53783,"depreciation":405457},"total_book_value":38625839},"securities":{"other_securities":[{"description":"HEDGE FUNDS","book_value":94865073,"method_of_valuation":"F"}],"total_book_value":94865073},"other_liabilities":{"federal_income_tax_liability":0,"liabilities":[{"description":"DUE FROM NYC SCHOOL CONSTRUCTION","amount":22000000}],"total_liability":22000000,"footnote_text":true},"revenue_reconciliation":{"total_revenue_audited_financial_statements":-3631913,"net_unrealized_gains_investments":-2835972,"revenue_not_reported":-2835972,"revenue_subtotal":-795941,"total_revenue_per_990":-795941},"expense_reconciliation":{"total_expenses_audited_financial_statements":3742367,"expenses_subtotal":3742367,"total_expenses_per_990":3742367},"supplemental_information":[{"form_and_line_reference":"SCHEDULE D, PART X, LINE 2","explanation":"The Foundation follows the accounting guidance for uncertainty in tax positions taken or expected to be taken in a tax return, including issues relating to financial statement recognition and measurement. This standard provides that the tax effects from an uncertain tax position can be recognized in the financial statements only if the position is \"more-likely-than-not\" to be sustained if the position were to be challenged by a taxing authority. The standard also provides guidance on measurement, classification, interest and penalties, and disclosure and had no material impact on the accompanying financial statements. The Foundation has determined that there are no material uncertain tax positions that require recognition or disclosure in the financial statements. The tax years ended 2013, 2014, 2015 and 2016 are still open to audit for both federal and state purposes."}]},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_org_grants":276182,"reported_domestic_individual_grants":0,"reported_domestic_org_grants_program_services":276182,"total_501c3_and_government_organizations":4,"grants":[{"ein":455626260,"irc_section":"501(c)(3)","cash":20000,"purpose":"at-Risk Girls","address_line1":"315 West 70th St 7F","city":"New York","state":"NY","zip":"10023","name":"American Friends of Beit Ruth","address":"315 West 70th St 7F, New York, NY, 10023"},{"ein":134113613,"irc_section":"501(c)(3)","cash":10000,"purpose":"Education Programs","address_line1":"28 West 44th Street","city":"New York","state":"NY","zip":"100366600","name":"Center for Educational Innovation","address":"28 West 44th Street, New York, NY, 100366600"},{"ein":237825575,"irc_section":"501(c)(3)","cash":195757,"purpose":"Polio Eradication","address_line1":"165 Township Line Rd","city":"Jenkintown","state":"PA","zip":"19046","name":"National Philanthropic Trust","address":"165 Township Line Rd, Jenkintown, PA, 19046"},{"ein":60910420,"irc_section":"501(c)(3)","cash":48308,"purpose":"Scholarships","address_line1":"333 Christian Street","city":"Wallingford","state":"CT","zip":"06492","name":"Choate Rosemary Hall","address":"333 Christian Street, Wallingford, CT, 06492"}],"total_domestic_grants":276182,"total_domestic_program_services":276182,"detail_org_grants_total":274065,"detail_domestic_grants_total":274065,"supplemental_information":[{"form_and_line_reference":"SCHEDULE I PART 1, LINE 2","explanation":"The grant to CEI-PEA was for general support. During 2016, the president of CEI-PEA was a director of FGO, and FGO worked closely with CEI-PEA, which benefits FGO and the Charter Schools through their expertise in Charter Schools. THE GRANT TO NATIONAL PHILANTHROPIC TRUST WAS TO SUPPORT THE TRUST'S EFFORTS TO AID IN THE ERADICATION OF POLIO THROUGH THE POLIO ERADICATION FUND OF THE BILL & MELINDA GATES FOUNDATION. FGO received UPDATES ON TRUST'S WORK AND WHERE FGO'S GRANT WAS SPENT AND HAS RECEIVED AND REVIEWED THE 2016 ANNUAL REPORT OF THE POLIO ERADICATION FUND. During 2016, the Executive Director visited Choate Rosemary Hall (Choate) at least monthly, had dinners with the scholarship recipients and communicated with the staff. The president of FGO was a board member at Choate. The grant to American Friends of Beit Ruth was to support the Beit Ruth Educational and Therapeutic Village for at-risk girls. FGO RECEIVED INFORMATION ON HOW THE GRANT WAS ALLOCATED."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"The grant to CEI-PEA was for general support. During 2016, the president of CEI-PEA was a director of FGO, and FGO worked closely with CEI-PEA, which benefits FGO and the Charter Schools through their expertise in Charter Schools. THE GRANT TO NATIONAL PHILANTHROPIC TRUST WAS TO SUPPORT THE TRUST'S EFFORTS TO AID IN THE ERADICATION OF POLIO THROUGH THE POLIO ERADICATION FUND OF THE BILL & MELINDA GATES FOUNDATION. FGO received UPDATES ON TRUST'S WORK AND WHERE FGO'S GRANT WAS SPENT AND HAS RECEIVED AND REVIEWED THE 2016 ANNUAL REPORT OF THE POLIO ERADICATION FUND. During 2016, the Executive Director visited Choate Rosemary Hall (Choate) at least monthly, had dinners with the scholarship recipients and communicated with the staff. The president of FGO was a board member at Choate. The grant to American Friends of Beit Ruth was to support the Beit Ruth Educational and Therapeutic Village for at-risk girls. FGO RECEIVED INFORMATION ON HOW THE GRANT WAS ALLOCATED.","form_and_line_reference":"SCHEDULE I PART 1, LINE 2"}},"ScheduleF":{"reported_foreign_grants":0,"regions":[{"region":"Central America and the Caribbean","activity_type":"Investments","total_expenditures":94865073}],"part_i_totals":{"total_spent":94865073,"subtotal_spent":94865073},"foreign_forms":{"transfer_to_foreign_corporation":true,"interest_in_foreign_trust":false,"foreign_corporation_ownership":true,"passive_foreign_investment_company":false,"foreign_partnership":false,"boycott_countries":false},"supplemental_information":[{"form_and_line_reference":"Schedule F, Part IV","explanation":"Foreign Forms The Foundation for a Greater Opportunity invests in both domestic and international alternative investments that may necessitate the filing of Foreign forms 926 and 5471. To the extent that the Foundation's investment activities satisfy the thresholds for filing either form, they have been submitted with its Form 990-T."}]},"ScheduleJ":{"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":true,"initial_contract_exception":false,"severance_payment":false,"supplemental_nonqualified_retirement_plan":false,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"Eduardo LAGuerre","title":"DIRECTOR","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":155196,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":0,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":155196,"name":"Eduardo LAGuerre"},{"person_name":"HAROLD T SHAPIRO","title":"DIRECTOR","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":463681,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":15120,"other_compensation_filing_org":0,"other_compensation_related_orgs":99,"total_compensation_filing_org":0,"total_compensation_related_orgs":478900,"name":"HAROLD T SHAPIRO"},{"person_name":"JULIE CLARK GOODYEAR","title":"SECRETARY","base_compensation_filing_org":258799,"bonus_filing_org":45000,"bonus_related_orgs":0,"compensation_based_on_related_orgs":0,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":1890,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":14989,"nontaxable_benefits_related_orgs":0,"other_compensation_filing_org":762,"other_compensation_related_orgs":0,"total_compensation_filing_org":321440,"total_compensation_related_orgs":0,"name":"JULIE CLARK GOODYEAR"},{"person_name":"Bailey Heck","title":"Director of Development","base_compensation_filing_org":174806,"bonus_filing_org":45000,"bonus_related_orgs":0,"compensation_based_on_related_orgs":0,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":2115,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":27383,"nontaxable_benefits_related_orgs":0,"other_compensation_filing_org":90,"other_compensation_related_orgs":0,"total_compensation_filing_org":249394,"total_compensation_related_orgs":0,"name":"Bailey Heck"}],"supplemental_information":[{"form_and_line_reference":"NON-FIXED PAYMENTS","explanation":"Schedule J, Part I, Line 7 The Foundation for a Greater Opportunity awarded discretionary bonuses to both Julie Clark Goodyear and Bailey Heck in calendar year 2016. The bonuses were awarded based on both individuals meeting certain performance metrics and goals. The decision to award the bonus was made at the discretion of the Foundations Board of Directors with no input from either individual who received the bonus."}]},"ScheduleR":{"disregarded_entities":[{"ein":133913393,"business_name_line1":"GREATER OPPORTUNITY LLC","primary_activities_text":"Fund Constr.","total_income":0,"end_of_year_assets":3822,"legal_domicile_state":"DE","direct_controlling_business_name_line1":"FGO","address_line1":"767 FIFTH AVENUE 4700","city":"New York","state":"NY","zip":"10153","name":"GREATER OPPORTUNITY LLC","address":"767 FIFTH AVENUE 4700, New York, NY, 10153"},{"ein":133913393,"business_name_line1":"ADDED OPPORTUNITY LLC","primary_activities_text":"Fund Constr.","total_income":0,"end_of_year_assets":180,"legal_domicile_state":"DE","direct_controlling_business_name_line1":"FGO","address_line1":"767 FIFTH AVENUE 4700","city":"New York","state":"NY","zip":"10153","name":"ADDED OPPORTUNITY LLC","address":"767 FIFTH AVENUE 4700, New York, NY, 10153"},{"ein":133913393,"business_name_line1":"ADDITIONAL OPPORTUNITY I LLC","primary_activities_text":"Fund Constr.","total_income":0,"end_of_year_assets":621,"legal_domicile_state":"DE","direct_controlling_business_name_line1":"FGO","address_line1":"767 FIFTH AVENUE 4700","city":"New York","state":"NY","zip":"10153","name":"ADDITIONAL OPPORTUNITY I LLC","address":"767 FIFTH AVENUE 4700, New York, NY, 10153"},{"ein":455340936,"business_name_line1":"INWOOD OPPORTUNITY LLC","primary_activities_text":"Fund Constr.","total_income":0,"end_of_year_assets":39295638,"legal_domicile_state":"DE","direct_controlling_business_name_line1":"FGO","address_line1":"767 FIFTH AVENUE 4700","city":"New York","state":"NY","zip":"10153","name":"INWOOD OPPORTUNITY LLC","address":"767 FIFTH AVENUE 4700, New York, NY, 10153"},{"ein":460677840,"business_name_line1":"WEBSTER AVENUE PM LLC","primary_activities_text":"Fund Constr.","total_income":0,"end_of_year_assets":96875,"legal_domicile_state":"DE","direct_controlling_business_name_line1":"FGO","address_line1":"767 FIFTH AVENUE 4700","city":"New York","state":"NY","zip":"10153","name":"WEBSTER AVENUE PM LLC","address":"767 FIFTH AVENUE 4700, New York, NY, 10153"}],"tax_exempt_organizations":[{"ein":134166657,"business_name_line1":"ICAHN CHARTER SCHOOL 1","primary_activities_text":"SCHOOL","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"2","controlled_organization_indicator":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"na","address_line1":"767 FIFTH AVENUE 4700","city":"New York","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 1","address":"767 FIFTH AVENUE 4700, New York, NY, 10153"},{"ein":205846198,"business_name_line1":"ICAHN CHARTER SCHOOL 2","primary_activities_text":"SCHOOL","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"2","controlled_organization_indicator":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"na","address_line1":"767 FIFTH AVENUE 4700","city":"New York","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 2","address":"767 FIFTH AVENUE 4700, New York, NY, 10153"},{"ein":262271604,"business_name_line1":"ICAHN CHARTER SCHOOL 3","primary_activities_text":"SCHOOL","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"2","controlled_organization_indicator":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"na","address_line1":"767 Fifth Avenue 4700","city":"New York","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 3","address":"767 Fifth Avenue 4700, New York, NY, 10153"},{"ein":134113613,"business_name_line1":"CENTER FOR EDUCATIONAL INNOVATION","primary_activities_text":"EDUCATION","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"7","controlled_organization_indicator":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"na","address_line1":"28 WEST 44TH STREET","city":"New York","state":"NY","zip":"10036","name":"CENTER FOR EDUCATIONAL INNOVATION","address":"28 WEST 44TH STREET, New York, NY, 10036"},{"ein":60910420,"business_name_line1":"CHOATE ROSEMARY HALL","primary_activities_text":"SCHOOL","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"2","controlled_organization_indicator":false,"legal_domicile_state":"CT","direct_controlling_business_name_line1":"na","address_line1":"333 CHRISTIAN STREET","city":"WALLINGFORD","state":"CT","zip":"06492","name":"CHOATE ROSEMARY HALL","address":"333 CHRISTIAN STREET, WALLINGFORD, CT, 06492"},{"ein":132995128,"business_name_line1":"NEIGHBORHOOD ASSOC FOR INTER-CULTURAL","primary_activities_text":"HOUSING","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"7","controlled_organization_indicator":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"na","address_line1":"1055 GRAND CONCOURSE","city":"BRONX","state":"NY","zip":"10452","name":"NEIGHBORHOOD ASSOC FOR INTER-CULTURAL","address":"1055 GRAND CONCOURSE, BRONX, NY, 10452"},{"ein":210634501,"business_name_line1":"PRINCETON UNIVERSITY","primary_activities_text":"UNIVERSITY","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"2","controlled_organization_indicator":false,"legal_domicile_state":"NJ","direct_controlling_business_name_line1":"na","address_line1":"TREASURERS OFFICE BOX 35","city":"PRINCETON","state":"NJ","zip":"08543","name":"PRINCETON UNIVERSITY","address":"TREASURERS OFFICE BOX 35, PRINCETON, NJ, 08543"},{"ein":264674992,"business_name_line1":"ICAHN CHARTER SCHOOL 4","primary_activities_text":"SCHOOL","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"2","controlled_organization_indicator":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"na","address_line1":"767 Fifth Avenue 4700","city":"New York","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 4","address":"767 Fifth Avenue 4700, New York, NY, 10153"},{"ein":135562308,"business_name_line1":"NEW yORk UNIVERSITY","primary_activities_text":"SCHOOL","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"2","controlled_organization_indicator":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"na","address_line1":"DEVELOPMENT OFFICE25 w 4TH ST","city":"New York","state":"NY","zip":"10012","name":"NEW yORk UNIVERSITY","address":"DEVELOPMENT OFFICE25 w 4TH ST, New York, NY, 10012"},{"ein":900606791,"business_name_line1":"ICAHN CHARTER SCHOOL 5","primary_activities_text":"SCHOOL","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"2","controlled_organization_indicator":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"na","address_line1":"767 Fifth Avenue 4700","city":"New York","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 5","address":"767 Fifth Avenue 4700, New York, NY, 10153"},{"ein":453201374,"business_name_line1":"ICAHN CHARTER SCHOOL 6","primary_activities_text":"SCHOOL","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"2","controlled_organization_indicator":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"na","address_line1":"767 FIFTH AVENUE 4700","city":"New York","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 6","address":"767 FIFTH AVENUE 4700, New York, NY, 10153"},{"ein":453201480,"business_name_line1":"ICAHN CHARTER SCHOOL 7","primary_activities_text":"SCHOOL","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"2","controlled_organization_indicator":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"na","address_line1":"767 FIFTH AVENUE 4700","city":"New York","state":"NY","zip":"10153","name":"ICAHN CHARTER SCHOOL 7","address":"767 FIFTH AVENUE 4700, New York, NY, 10153"},{"ein":237825575,"business_name_line1":"NATIONAL Philanthropic TRUST","primary_activities_text":"PHILANTHROPY","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"7","controlled_organization_indicator":false,"legal_domicile_state":"PA","direct_controlling_business_name_line1":"na","address_line1":"165 TOWNSHIP LINE ROAD","city":"JENKINTOWn","state":"PA","zip":"19046","name":"NATIONAL Philanthropic TRUST","address":"165 TOWNSHIP LINE ROAD, JENKINTOWn, PA, 19046"},{"ein":455626260,"business_name_line1":"AMERICAN FRIENDS OF BEIT RUTH","primary_activities_text":"PROGRAMS","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"7","controlled_organization_indicator":false,"legal_domicile_state":"NY","direct_controlling_business_name_line1":"na","address_line1":"315 WEST 70TH STREET 7F","city":"NEW YORK","state":"NY","zip":"10023","name":"AMERICAN FRIENDS OF BEIT RUTH","address":"315 WEST 70TH STREET 7F, NEW YORK, NY, 10023"}],"taxable_corporations_and_trusts":[{"ein":981309392,"business_name_line1":"Greater Opportunity Ltd","primary_activity":"HOLD INVESTMENTS","ownership_percentage":1.0,"share_of_total_income":0,"share_of_end_of_year_assets":83529509,"legal_domicile_foreign_country":"CJ","direct_controlling_business_name_line1":"FGO","foreign_address_line1":"27 Hospital Road","foreign_city":"Georgetown","foreign_postal_code":"KY1 9001","foreign_country":"CJ","entity_type_text":"C CORP","controlled_organization_indicator":true,"name":"Greater Opportunity Ltd","foreign_address":"27 Hospital Road, Georgetown, KY1 9001, CJ"}],"transaction_flags":{"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":true,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":true,"performance_of_services_by_other_orgs":false,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":true,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":true,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":true,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false},"transactions":[{"business_name_line1":"Greater Opportunity Ltd","amount_involved":230204,"method_of_amount_determination":"FMV","transaction_type":"a","name":"Greater Opportunity Ltd"},{"business_name_line1":"Greater Opportunity Ltd","amount_involved":35719949,"method_of_amount_determination":"FMV","transaction_type":"b","name":"Greater Opportunity Ltd"},{"business_name_line1":"Greater Opportunity Ltd","amount_involved":51634562,"method_of_amount_determination":"FMV","transaction_type":"d","name":"Greater Opportunity Ltd"}]},"Ratings":{"Mission Deployment Rate":{"score":1.2},"Program Expense Ratio":{"score":0.919176820445456},"Fundraising Efficiency":{"score":null,"percentile":null},"Filing Consistency Score":{"score":0.9375},"Grant Itemization Coverage":{"score":0.9923347647565736},"Independent Voting Board Pct":{"score":0.5714285714285714},"Operating Margin":{"score":-5.701814581734073,"percentile":0.027462979752190995},"Operating Reserve Ratio":{"score":50.07691923320188,"percentile":0.9792245722828193},"Liabilities to Assets Ratio":{"score":0.17125683295126667,"percentile":0.2778638202874285},"Officer Compensation Ratio":{"score":0.15657309932457186,"percentile":0.3709193839736308},"Program Expense Growth":{"score":-0.6946159002191424,"percentile":0.0202223651497542},"Revenue Growth":{"score":-0.13607068952781506,"percentile":0.127941299144641},"Asset Growth":{"score":0.011179163660654776,"percentile":0.364431716672797},"Foreign Oversight Score":{"score":null},"Major-Donor Itemization":{"score":1.0},"Related-Party Transparency":{"score":1.0},"Pay-Setting Controls":{"score":0.0,"weight":5,"atoms":{"Compensation committee":{"value":false},"Independent compensation consultant":{"value":false},"Form 990 of other organizations reviewed":{"value":false},"Written employment contract":{"value":false},"Compensation survey or study":{"value":false},"Board or committee approval":{"value":false}}},"Governance Policy Score":{"score":0.6666666666666666,"weight":5,"atoms":{"Conflict of interest policy":{"value":true},"Whistle blower policy":{"value":true},"Document retention policy":{"value":true},"Compensation process for CEO":{"value":false},"Compensation process for other employees":{"value":false},"Form 990 provided to governing body":{"value":true},"Minutes of governing body":{"value":true},"Audit committee":{"value":false},"Independent audit financial statements":{"value":true}}},"Categories":{"Financial Efficiency":{"score":1.1089222120363642,"weight":45},"Transparency & Controls":{"score":0.7336590028107759,"weight":20},"Accountability":{"score":0.611111111111111,"weight":14},"Sustainability":{"score":0.3772584181149261,"weight":13},"Growth":{"score":0.1321518090523175,"weight":8}},"Overall Score":{"score":0.7909180906132005,"percentile":0.6466162751141018}},"source_xml":"201732869349301123_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}