LBRB FUND INC: Form 990PF, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
LBRB FUND INC (EIN 83-3127396)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-06-01
IRS object ID
202601529349100420
Schema version
2025v4.1
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)
Return2026-06-01T12:38:53-07:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN223572809PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Alperin Nebbia & Associates CPA PABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1375 Passaic Avenue Suite 200AddressLine1Txt
CityFairfieldCityNm
State AbbreviationNJStateAbbreviationCd
ZIP07004ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN833127396EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LBRB Fund IncBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlLBRBBusinessNameControlTxt
Phone9738088801PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1c/o Alperin Nebbia 375 Passaic AveAddressLine1Txt
CityFairfieldCityNm
State AbbreviationNJStateAbbreviationCd
ZIP07004ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonFareed ZakariaPersonNm
Person TitleTrusteePersonTitleTxt
Signature2026-06-01SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJeffrey M SeligmullerPreparerPersonNm
PTINP01342681PTIN
Phone9738088801PhoneNum
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$13,709,570FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$1,453,790ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$17InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$17InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$17InterestOnSavingsAdjNetIncmAmt
Dividends Rev And Expnss$154,000DividendsRevAndExpnssAmt
Dividends Net Invst Incm$154,000DividendsNetInvstIncmAmt
Dividends Adj Net Incm$154,000DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss$202,256NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$260,000GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$202,256CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$1,810,063TotalRevAndExpnssAmt
Total Net Invst Incm$356,273TotalNetInvstIncmAmt
Total Adj Net Incm$154,017TotalAdjNetIncmAmt
Taxes Rev And Expnss$11,266TaxesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$11,266TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$513,278ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$513,278ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$524,544TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$513,278TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$1,285,519ExcessRevenueOverExpensesAmt
Net Investment Income$356,273NetInvestmentIncomeAmt
Adjusted Net Income$154,017AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$18,372CashBOYAmt
Cash EOY$4,108CashEOYAmt
Cash EOYFMV$4,108CashEOYFMVAmt
Other Investments BOY$10,761,559OtherInvestmentsBOYAmt
Other Investments EOY$13,705,462OtherInvestmentsEOYAmt
Other Investments EOYFMV$13,705,462OtherInvestmentsEOYFMVAmt
Total Assets BOY$10,779,931TotalAssetsBOYAmt
Total Assets EOY$13,709,570TotalAssetsEOYAmt
Total Assets EOYFMV$13,709,570TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$10,779,931NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$13,709,570NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$10,779,931TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$13,709,570TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$10,779,931TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$13,709,570TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$10,779,931TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$1,285,519ExcessRevenueOverExpensesAmt
Other Increases$1,644,120OtherIncreasesAmt
Subtotal$13,709,570SubtotalAmt
Tot Net Ast Or Fund Balances EOY$13,709,570TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp

FieldValueIRS element (for citing)
PropertyCharles Schwab - Sch AvailPropertyDesc
How AcquiredPHowAcquiredCd
Acquired2024-01-01AcquiredDt
Sold2025-12-31SoldDt
Gross Sales Price$260,000GrossSalesPriceAmt
Cost Or Other Basis$57,744CostOrOtherBasisAmt
Gain Or Loss$202,256GainOrLossAmt
Gains Minus Excess Or Losses$202,256GainsMinusExcessOrLossesAmt
FieldValueIRS element (for citing)
Capital Gain Net Income$202,256CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$4,952InvestmentIncomeExciseTaxAmt
Subtotal$4,952SubtotalAmt
Tax Based On Investment Income$4,952TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$3,285EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$3,285TotalPaymentsAndCreditsAmt
Tax Due$1,667TaxDueAmt
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 SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateDEOrgReportOrRegisterStateCd
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 Line1Jeffrey M SeligmullerBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone9738088801PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1375 Passaic AvenueAddressLine1Txt
CityFairfieldCityNm
State AbbreviationNJStateAbbreviationCd
ZIP07004ZIPCd
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
Fareed Zakaria
375 Passaic AvenueFairfieldNJ07004Pres & Director0.50$0
Andrew Berman
375 Passaic AvenueFairfieldNJ07004Treas & Directo0.50$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$12,642,167AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$0AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$12,642,167TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$12,642,167AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$189,633CashDeemedCharitableAmt
Net Vl Noncharitable Assets$12,452,534NetVlNoncharitableAssetsAmt
Minimum Investment Return$622,627MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$622,627MinimumInvestmentReturnAmt
Tax Based On Investment Income$4,952TaxBasedOnInvestmentIncomeAmt
Total Tax$4,952TotalTaxAmt
Distributable Before Adj$617,675DistributableBeforeAdjAmt
Distributable Before Ded$617,675DistributableBeforeDedAmt
Distributable As Adjusted$617,675DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$513,278ExpensesAndContributionsAmt
Qualifying Distributions$513,278QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$617,675DistributableAsAdjustedAmt
Undistributed Income PY$478,795UndistributedIncomePYAmt
Qualifying Distributions$513,278QualifyingDistributionsAmt
Applied To Year1$478,795AppliedToYear1Amt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$34,483AppliedToCurrentYearAmt
Undistributed Income CY$583,192UndistributedIncomeCYAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (5 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient Foundation StatusRecipientFoundationStatusCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmtAddress Line1RecipientForeignAddress/AddressLine1TxtCityRecipientForeignAddress/CityNmCountryRecipientForeignAddress/CountryCdForeign PostalRecipientForeignAddress/ForeignPostalCd
Int'l Rescue Committee
PO Box 6068Albert LeaMN56007PCExclusively charitable, religious, educational, literary and scientific purposes$500,000
Wildlife Conservation
2300 Southern BoulevardBronxNY10460PCExclusively charitable, religious, educational, literary and scientific purposes$10,300
GoFundMe
855 Jefferson Avenue PO Box 1329Redwood CityCA94063NCExclusively charitable, religious, educational, literary and scientific purposes$2,000
RFPB Foundation
GOVExclusively charitable, religious, educational, literary and scientific purposes$668PO Box 113Coogie NSWAS2034
Caring for Life
GOVExclusively charitable, religious, educational, literary and scientific purposes$31051 Lady Carrington RoadOfford NSWAS2508
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$513,278TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$17ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$154,000ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$202,256RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$154,017ExclusionAmt
Related Or Exempt Function Incm$202,256RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$356,273TotalIncomeProducingActyAmt

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

Schedule B IRS990ScheduleB

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
General RuleYes (X)GeneralRuleInd

Contributor Information ContributorInformationGrp (2 entries)

ContributorContributorNumAddress Line1ContributorUSAddress/AddressLine1TxtCityContributorUSAddress/CityNmState AbbreviationContributorUSAddress/StateAbbreviationCdZIPContributorUSAddress/ZIPCdTotal ContributionsTotalContributionsAmtNoncash ContributionNoncashContributionIndPerson ContributionPersonContributionInd
Lucy Bella Rose-Berman 2016 Trust
1375 Passaic AvenueFairfieldNJ07004$1,203,527Yes (X)
Lucy Bella Rose-Berman 2016 Trust
2375 Passaic AvenueFairfieldNJ07004$250,263Yes (X)

Non Cash Property Contribution NonCashPropertyContributionGrp

FieldValueIRS element (for citing)
Contributor1ContributorNum
Noncash Property8236 shares of Vanguard Total Stock Mkt IdxNoncashPropertyDesc
Fair Market Value$1,203,527FairMarketValueAmt
Received2025-01-31ReceivedDt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategorySection 4940 Excise TaxCategoryTxt
Amt$11,266Amt

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