JUDITH & LESTER LIEBERMAN FOUNDATION A NEW JERSEY NONPROFIT: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
JUDITH & LESTER LIEBERMAN FOUNDATION A NEW JERSEY NONPROFIT (EIN 22-3584229)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-04-24
IRS object ID
202401159349100705
Schema version
2023v5.0
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)
Return2024-04-24T07:03:07-07:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN222377538PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Gittelman & Company PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO Box 2369AddressLine1Txt
CityCliftonCityNm
State AbbreviationNJStateAbbreviationCd
ZIP07015ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN223584229EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE JUDITH & LESTER LIEBERMAN FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlJUDIBusinessNameControlTxt
Phone3017607525PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1403 METZGER DRIVEAddressLine1Txt
CityWEST ORANGECityNm
State AbbreviationNJStateAbbreviationCd
ZIP07052ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJUDITH LIEBERMANPersonNm
Person TitlePresidentPersonTitleTxt
Signature2024-04-24SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJUDITHPersonFirstNm
Person LastLIEBERMANPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRory Roche CPAPreparerPersonNm
PTINP00961667PTIN
Phone9737788885PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
Federated Assurance LevelFAL1FederatedAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$520,711FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$12InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$12InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss$2,650DividendsRevAndExpnssAmt
Dividends Net Invst Incm$2,650DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$27,521NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$115,628GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$27,521CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$30,183TotalRevAndExpnssAmt
Total Net Invst Incm$30,183TotalNetInvstIncmAmt
Other Expenses Rev And Expnss-$162OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$12OtherExpensesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss-$162TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$12TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$116,169ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$116,169ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$116,007TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$12TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$116,169TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$85,824ExcessRevenueOverExpensesAmt
Net Investment Income$30,171NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$25,372SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$25,533SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$25,533SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY$131,669CorporateStockBOYAmt
Corporate Stock EOY$45,684CorporateStockEOYAmt
Corporate Stock EOYFMV$495,178CorporateStockEOYFMVAmt
Total Assets BOY$157,041TotalAssetsBOYAmt
Total Assets EOY$71,217TotalAssetsEOYAmt
Total Assets EOYFMV$520,711TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Retained Earning BOY$157,041RetainedEarningBOYAmt
Retained Earning EOY$71,217RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$157,041TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$71,217TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$157,041TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$71,217TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$157,041TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$85,824ExcessRevenueOverExpensesAmt
Subtotal$71,217SubtotalAmt
Tot Net Ast Or Fund Balances EOY$71,217TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (5 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdAcquiredAcquiredDtSoldSoldDtGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
86.168 VANGUARD ULTRA SHORT TERM BOND FUNDP2023-12-312023-12-31$1,686$1,704-$18-$18
55 ADOBE INCP2013-11-042023-11-15$32,542$3,027$29,515$29,515
2883.076 VANGUARD ULTRA SHORT TERM BOND FUNDP2001-12-312023-12-31$56,398$57,992-$1,594-$1,594
1261.989 VANGUARD ULTRA SHORT TERM BOND FUNDP2020-07-072023-04-03$25,000$25,384-$384-$384
Capital Gain Dividends$2
FieldValueIRS element (for citing)
Capital Gain Net Income$27,521CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss-$18NetShortTermCapitalGainLossAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$419InvestmentIncomeExciseTaxAmt
Subtotal$419SubtotalAmt
Tax Based On Investment Income$419TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$2,323EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$2,323TotalPaymentsAndCreditsAmt
Overpayment$1,904OverpaymentAmt
Applied To ES Tax$1,904AppliedToESTaxAmt

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 StateNJOrgReportOrRegisterStateCd
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 Line1JUDITH LIEBERMANBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3017607525PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1403 METZGER DRIVEAddressLine1Txt
CityWEST ORANGECityNm
State AbbreviationNJStateAbbreviationCd
ZIP07052ZIPCd
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 (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
JUDITH LIEBERMAN
403 METZGER DRIVEWEST ORANGENJ07052President0.00$0
SUSAN LIEBERMAN
4 GRACE HILL COURTTITUSVILLENJ08560Treasurer0.00$0
JANE LIEBERMAN
7200 FAIRFAX ROADBETHESDAMD20814Vice President0.00$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

FieldValueIRS element (for citing)
Description1THE FOUNDATION IS NOT INVOLVED IN ANY DIRECT CHARITABLE ACTIVITIES. ITS PRIMARY PURPOSE IS TO SUPPORT, BY CONTRIBUTIONS, OTHER ORGANIZATIONS EXEMPT UNDER INTERNAL REVENUE CODE SECTION 501(C)(3).Description1Txt
Expenses1$0Expenses1Amt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$470,450AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$35,114AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$505,564TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$505,564AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$7,583CashDeemedCharitableAmt
Net Vl Noncharitable Assets$497,981NetVlNoncharitableAssetsAmt
Minimum Investment Return$24,899MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$24,899MinimumInvestmentReturnAmt
Tax Based On Investment Income$419TaxBasedOnInvestmentIncomeAmt
Total Tax$419TotalTaxAmt
Distributable Before Adj$24,480DistributableBeforeAdjAmt
Distributable Before Ded$24,480DistributableBeforeDedAmt
Distributable As Adjusted$24,480DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$116,169ExpensesAndContributionsAmt
Qualifying Distributions$116,169QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$24,480DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$87,528ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$34,063ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$101,694ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$58,773ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$40,496ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$322,554TotalExcessDistributionCyovAmt
Qualifying Distributions$116,169QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$24,480AppliedToCurrentYearAmt
Remaining Distri From Corpus$91,689RemainingDistriFromCorpusAmt
Total Corpus$414,243TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$87,528ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$326,715ExcessDistriCyovToNextYrAmt
Excess From Year4$34,063ExcessFromYear4Amt
Excess From Year3$101,694ExcessFromYear3Amt
Excess From Year2$58,773ExcessFromYear2Amt
Excess From Year1$40,496ExcessFromYear1Amt
Excess From Current Year$91,689ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Application Submission Info ApplicationSubmissionInfoGrp

FieldValueIRS element (for citing)
Recipient PersonJUDITH LIEBERMANRecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line1403 METZGER DRIVEAddressLine1Txt
CityWEST ORANGECityNm
State AbbreviationNJStateAbbreviationCd
ZIP07052ZIPCd
FieldValueIRS element (for citing)
Recipient Phone3017607525RecipientPhoneNum
Form And Info And MaterialsWRITTEN SPECIFYING PURPOSE OF CONTRIBUTION.FormAndInfoAndMaterialsTxt
Submission DeadlinesNONESubmissionDeadlinesTxt
Restrictions On AwardsNONERestrictionsOnAwardsTxt

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp

FieldValueIRS element (for citing)
Recipient PersonSEE ATTACHED LISTINGRecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line1VARIOUSAddressLine1Txt
CityVARIOUSCityNm
State AbbreviationNJStateAbbreviationCd
ZIP07960ZIPCd
FieldValueIRS element (for citing)
Recipient RelationshipNONERecipientRelationshipTxt
Recipient Foundation StatusN/ARecipientFoundationStatusTxt
Grant Or Contribution PurposeVARIOUSGrantOrContributionPurposeTxt
Amt$116,169Amt
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$116,169TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$12ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$2,650ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion$27,521ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$30,183ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$30,183TotalIncomeProducingActyAmt

Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp

Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp

FieldValueIRS element (for citing)
Line Number1LineNumberTxt
Relationship StatementN/ARelationshipStatementTxt

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

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmt
CHECK CHARGES$12$12
REIMBURSEMENT OF PRIOR YEAR FEES-$174

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