BETA

LOWENBRAUN FAMILY FOUNDATION: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
LOWENBRAUN FAMILY FOUNDATION (EIN 45-6655433)
Tax period
2024-07-01 to 2025-06-30
Filed
2026-05-13
IRS object ID
202641339349101539
Schema version
2024v5.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-05-13T08:45:24-07:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN133358774PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Bernath & Rosenberg PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1126 Spruce StreetAddressLine1Txt
CityCedarhurstCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11516ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN456655433EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LOWENBRAUN FAMILY FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlLOWEBusinessNameControlTxt
Phone2122211140PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11202 EAST 22ND STREETAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11210ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCHAIM LOWENBRAUNPersonNm
Person TitleTrusteePersonTitleTxt
Signature2026-05-13SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonBenjamin BergerPreparerPersonNm
PTINP00236799PTIN
Phone2122211140PhoneNum
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$385,389FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$117,071ContriRcvdRevAndExpnssAmt
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Dividends Rev And Expnss$134DividendsRevAndExpnssAmt
Dividends Net Invst Incm$134DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$118,752NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$287,700GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$118,752CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$235,957TotalRevAndExpnssAmt
Total Net Invst Incm$118,886TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss$930AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$465AccountingFeesNetInvstIncmAmt
Accounting Fees Chrtbl Prps$465AccountingFeesChrtblPrpsAmt
Other Expenses Rev And Expnss$576OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$544OtherExpensesNetInvstIncmAmt
Other Expenses Dsbrs Chrtbl$32OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$1,506TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$1,009TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$497TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$132,710ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$132,710ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$134,216TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$1,009TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$133,207TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$101,741ExcessRevenueOverExpensesAmt
Net Investment Income$117,877NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$148CashBOYAmt
Cash EOY$10,389CashEOYAmt
Cash EOYFMV$10,389CashEOYFMVAmt
Other Investments BOY$283,500OtherInvestmentsBOYAmt
Other Investments EOY$375,000OtherInvestmentsEOYAmt
Other Investments EOYFMV$375,000OtherInvestmentsEOYFMVAmt
Total Assets BOY$283,648TotalAssetsBOYAmt
Total Assets EOY$385,389TotalAssetsEOYAmt
Total Assets EOYFMV$385,389TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Capital Stock BOY$283,648CapitalStockBOYAmt
Capital Stock EOY$385,389CapitalStockEOYAmt
Tot Net Ast Or Fund Balances BOY$283,648TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$385,389TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$283,648TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$385,389TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$283,648TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$101,741ExcessRevenueOverExpensesAmt
Subtotal$385,389SubtotalAmt
Tot Net Ast Or Fund Balances EOY$385,389TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (2 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdAcquiredAcquiredDtSoldSoldDtGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
CETERAP2023-12-312024-06-30$204,680$121,435$83,245$83,245
LPL FINANCIALP2023-12-312024-06-30$83,020$47,513$35,507$35,507
FieldValueIRS element (for citing)
Capital Gain Net Income$118,752CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss$118,752NetShortTermCapitalGainLossAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$1,638InvestmentIncomeExciseTaxAmt
Subtotal$1,638SubtotalAmt
Tax Based On Investment Income$1,638TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$519EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$519TotalPaymentsAndCreditsAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Es Penalty$39EsPenaltyAmt
Tax Due$1,158TaxDueAmt
Applied To ES Tax$0AppliedToESTaxAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedfalseSection508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateNYOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1CHAIM LOWENBRAUNBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2122211140PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line11202 EAST 22ND STREETAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11210ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Acts Fail To Qlfy As ExceptionsfalseActsFailToQlfyAsExceptionsInd
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYfalseUndistributedIncomePYInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
CHAIM LOWENBRAUN
1202 EAST 22ND STREETBROOKLYNNY11210Trustee1.00$0
MIRIAM LOWENBRAUN
1202 EAST 22ND STREETBROOKLYNNY11210Trustee1.00$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$26,654AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$6,223AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$375,000FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$407,877TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$407,877AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$6,118CashDeemedCharitableAmt
Net Vl Noncharitable Assets$401,759NetVlNoncharitableAssetsAmt
Minimum Investment Return$20,088MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$20,088MinimumInvestmentReturnAmt
Tax Based On Investment Income$1,638TaxBasedOnInvestmentIncomeAmt
Total Tax$1,638TotalTaxAmt
Distributable Before Adj$18,450DistributableBeforeAdjAmt
Distributable Before Ded$18,450DistributableBeforeDedAmt
Distributable As Adjusted$18,450DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$133,207ExpensesAndContributionsAmt
Qualifying Distributions$133,207QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$18,450DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$1,658ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$71,457ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr1$120,861ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$193,976TotalExcessDistributionCyovAmt
Qualifying Distributions$133,207QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$18,450AppliedToCurrentYearAmt
Remaining Distri From Corpus$114,757RemainingDistriFromCorpusAmt
Total Corpus$308,733TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$1,658ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$307,075ExcessDistriCyovToNextYrAmt
Excess From Year4$71,457ExcessFromYear4Amt
Excess From Year1$120,861ExcessFromYear1Amt
Excess From Current Year$114,757ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerCHAIM LOWENBRAUNContributingManagerNm
Contributing ManagerMIRIAM LOWENBRAUNContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp

FieldValueIRS element (for citing)
Recipient PersonVARIOUS MISC CHARITIESRecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line1BROOKLYN NYAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11230ZIPCd
FieldValueIRS element (for citing)
Recipient RelationshipNONERecipientRelationshipTxt
Recipient Foundation StatusPCRecipientFoundationStatusTxt
Grant Or Contribution PurposeCHARITABLEGrantOrContributionPurposeTxt
Amt$132,710Amt
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$132,710TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$134ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion$118,752ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$118,886ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$118,886TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
Categoryaccounting feesCategoryTxt
Amt$930Amt
Net Investment Income$465NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$465DisbursementsCharitablePrpsAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (3 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
ADVISOR FEES$313$313
BANK CHARGES$231$231
OFFICE SUPPLIES$32$32

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