CS FAMILY FOUNDATION INC: Form 990PF, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: CS FAMILY FOUNDATION INC (EIN 06-1764330)
Tax period: 2022-12-01 to 2023-11-30
Filed: 2024-04-15
IRS object ID: 202431069349100408
Schema version: 2022v5.0
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
Form 990-PF
Accounting Fees Schedule
Depreciation Schedule
Other Income Schedule2
Taxes Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-04-15T05:49:10-05:00	ReturnTs
Tax Period End	2023-11-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	FRANKEL LOUGHRAN STARR & VALLONE	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1475 FRANKLIN AVENUE	AddressLine1Txt
City	GARDEN CITY	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11530	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990PF	ReturnTypeCd
Tax Period Begin	2022-12-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	061764330	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CS FAMILY FOUNDATION INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
In Care Of	% FLSV LLP	InCareOfNm
Business Name Control	CSFA	BusinessNameControlTxt
Phone	5168748840	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	C/O FLSV LLP 1475 FRANKLIN AVENUE	AddressLine1Txt
City	GARDEN CITY	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11530	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	DAVID ELENOWITZ	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	5168748800	PhoneNum
Signature	2024-04-15	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	DAVID	PersonFirstNm
Person Last	ELENOWITZ	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
PTIN	P00439763	PTIN
Phone	5168748800	PhoneNum
Preparation	2024-04-15	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
FMV Assets EOY	$281,877	FMVAssetsEOYAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Field	Value	IRS element (for citing)
Contri Rcvd Rev And Expnss	$3,300	ContriRcvdRevAndExpnssAmt
Schedule B Not Required	Yes (X)	ScheduleBNotRequiredInd
Dividends Rev And Expnss	$12,713	DividendsRevAndExpnssAmt
Dividends Net Invst Incm	$12,713	DividendsNetInvstIncmAmt
Total Rev And Expnss	$16,013	TotalRevAndExpnssAmt
Total Net Invst Incm	$12,713	TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss	$0	CompOfcrDirTrstRevAndExpnssAmt
Accounting Fees Rev And Expnss	$3,300	AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm	$3,300	AccountingFeesNetInvstIncmAmt
Accounting Fees Adj Net Incm	$0	AccountingFeesAdjNetIncmAmt
Accounting Fees Chrtbl Prps	$0	AccountingFeesChrtblPrpsAmt
Taxes Rev And Expnss	$100	TaxesRevAndExpnssAmt
Taxes Net Invst Incm	$100	TaxesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss	$3,400	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$3,400	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Adj Net Incm	$0	TotOprExpensesAdjNetIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$0	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$0	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$0	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$3,400	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$3,400	TotalExpensesNetInvstIncmAmt
Total Expenses Adj Net Incm	$0	TotalExpensesAdjNetIncmAmt
Total Expenses Dsbrs Chrtbl	$0	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	$12,613	ExcessRevenueOverExpensesAmt
Net Investment Income	$9,313	NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Sav And Temp Cash Invst BOY	$269,264	SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY	$281,877	SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV	$281,877	SavAndTempCashInvstEOYFMVAmt
Total Assets BOY	$269,264	TotalAssetsBOYAmt
Total Assets EOY	$281,877	TotalAssetsEOYAmt
Total Assets EOYFMV	$281,877	TotalAssetsEOYFMVAmt
Total Liabilities BOY	$0	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind
Retained Earning BOY	$269,264	RetainedEarningBOYAmt
Retained Earning EOY	$281,877	RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY	$269,264	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$281,877	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$269,264	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$281,877	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$269,264	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	$12,613	ExcessRevenueOverExpensesAmt
Subtotal	$281,877	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$281,877	TotNetAstOrFundBalancesEOYAmt

Field	Value	IRS element (for citing)
Cap Gains Loss Tx Invst Incm Detail		CapGainsLossTxInvstIncmDetail

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$129	InvestmentIncomeExciseTaxAmt
Subtotal	$129	SubtotalAmt
Tax Based On Investment Income	$129	TaxBasedOnInvestmentIncomeAmt
Exempt Frgn Org Tax Wthld At Srce	$0	ExemptFrgnOrgTaxWthldAtSrceAmt
Total Payments And Credits	$0	TotalPaymentsAndCreditsAmt
Tax Due	$129	TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

Field	Value	IRS element (for citing)
Legislative Political Acty	false	LegislativePoliticalActyInd
More Than100 Spent	false	MoreThan100SpentInd
Form1120 POL Filed	false	Form1120POLFiledInd
Activities Not Previously Rpt	false	ActivitiesNotPreviouslyRptInd
Changes To Articles Or Bylaws	false	ChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Organization Dissolved Etc	false	OrganizationDissolvedEtcInd
Section508e Rqr Satisfied	false	Section508eRqrSatisfiedInd
At Least5000 In Assets	Yes (true)	AtLeast5000InAssetsInd
Org Report Or Register State	NY	OrgReportOrRegisterStateCd
Form990 PF Filed With Atty Gen	Yes (true)	Form990PFFiledWithAttyGenInd
Private Operating Foundation	false	PrivateOperatingFoundationInd
New Substantial Contributors	false	NewSubstantialContributorsInd
Own Controlled Entity	false	OwnControlledEntityInd
Donor Advised Fund	false	DonorAdvisedFundInd
Comply With Public Insp Rqr	Yes (true)	ComplyWithPublicInspRqrInd

Persons With Books Name PersonsWithBooksName

Field	Value	IRS element (for citing)
Business Name Line1	FLSV LLP	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	5168748840	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	1475 FRANKLIN AVE	AddressLine1Txt
City	GARDEN CITY	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11530	ZIPCd

Field	Value	IRS element (for citing)
Foreign Accounts Question	false	ForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

Field	Value	IRS element (for citing)
Sale Or Exch Disqualified Prsn	false	SaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified Prsn	false	BrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified Prsn	false	FurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified Prsn	false	PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified Prsn	false	TransferAstDisqualifiedPrsnInd
Payment To Government Official	false	PaymentToGovernmentOfficialInd
Uncorrected Prior Acts	false	UncorrectedPriorActsInd
Undistributed Income PY	false	UndistributedIncomePYInd
Undistr Incm Sect4942a2 Not App	false	UndistrIncmSect4942a2NotAppInd
Business Holdings	false	BusinessHoldingsInd
Jeopardy Investments	false	JeopardyInvestmentsInd
Uncorrected PY Jeopardy Invst	false	UncorrectedPYJeopardyInvstInd
Influence Legislation	false	InfluenceLegislationInd
Influence Election	false	InfluenceElectionInd
Grants To Individuals	false	GrantsToIndividualsInd
Grants To Organizations	false	GrantsToOrganizationsInd
Noncharitable Purpose	false	NoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt	Employee Benefit ProgramEmployeeBenefitProgramAmt	Expense Account Other AllwncExpenseAccountOtherAllwncAmt
DAVID ELENOWITZ
1175 Park Ave Apt 14PHC	New York	NY	10128	DIRECTOR,PRES,TREAS	0	$0	$0	$0
VICTORIA ELENOWITZ
1175 Park Ave Apt 14PHC	NEW YORK	NY	10128	CHARIMAN, VP, SECY	0	$0	$0	$0

Field	Value	IRS element (for citing)
Summary Of Direct Chrtbl Acty		SummaryOfDirectChrtblActyGrp
Sum Of Program Related Invst		SumOfProgramRelatedInvstGrp

Minimum Investment Return MinimumInvestmentReturnGrp

Field	Value	IRS element (for citing)
Average Monthly FMV Of Sec	$0	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$275,753	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$275,753	TotalFMVOfUnusedAssetsAmt
Acquisition Indebtedness	$0	AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast	$275,753	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$4,136	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$271,617	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$13,581	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$13,581	MinimumInvestmentReturnAmt
Tax Based On Investment Income	$129	TaxBasedOnInvestmentIncomeAmt
Total Tax	$129	TotalTaxAmt
Distributable Before Adj	$13,452	DistributableBeforeAdjAmt
Distributable Before Ded	$13,452	DistributableBeforeDedAmt
Distributable As Adjusted	$13,452	DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$0	ExpensesAndContributionsAmt
Program Related Invst Total	$0	ProgramRelatedInvstTotalAmt
Charitable Assets Acquis Paid	$0	CharitableAssetsAcquisPaidAmt
Set Aside Suitability Test	$0	SetAsideSuitabilityTestAmt
Set Aside Cash Distri Test	$0	SetAsideCashDistriTestAmt
Qualifying Distributions	$0	QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$13,452	DistributableAsAdjustedAmt
Undistributed Income PY	$0	UndistributedIncomePYAmt
Prior Year1	2020	PriorYear1Yr
Prior Year2	2019	PriorYear2Yr
Prior Year3	2018	PriorYear3Yr
Total For Prior Years	$0	TotalForPriorYearsAmt
Excess Distribution Cyov Yr3	$86,439	ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr1	$137,996	ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov	$224,435	TotalExcessDistributionCyovAmt
Qualifying Distributions	$0	QualifyingDistributionsAmt
Applied To Year1	$0	AppliedToYear1Amt
Remaining Distri From Corpus	$0	RemainingDistriFromCorpusAmt
Excess Distri Cyov App CY Corpus	$13,452	ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY	$13,452	ExcessDistributionCyovAppCYAmt
Total Corpus	$210,983	TotalCorpusAmt
Prior Year Undistributed Incm	$0	PriorYearUndistributedIncmAmt
Taxable1	$0	Taxable1Amt
Taxable2	$0	Taxable2Amt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr	$210,983	ExcessDistriCyovToNextYrAmt
Excess From Year3	$72,987	ExcessFromYear3Amt
Excess From Year1	$137,996	ExcessFromYear1Amt

Field	Value	IRS element (for citing)
Private Operating Foundations		PrivateOperatingFoundationsGrp

Supplementary Information SupplementaryInformationGrp

Field	Value	IRS element (for citing)
Only Contri To Preselected	Yes (X)	OnlyContriToPreselectedInd

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Field	Value	IRS element (for citing)
Fees Contracts From Govt Ag		FeesContractsFromGovtAgGrp
Membership Dues And Assmnt		MembershipDuesAndAssmntGrp
Int On Sav And Temp Cash Invst		IntOnSavAndTempCashInvstGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

Field	Value	IRS element (for citing)
Exclusion	14	ExclusionCd
Exclusion	$12,713	ExclusionAmt

Field	Value	IRS element (for citing)
Net Rntl Incm Re Debt Fincd Prop		NetRntlIncmReDebtFincdPropGrp
Net Rntl Incm Re Not Debt Fincd Prop		NetRntlIncmReNotDebtFincdProp
Net Rental Income Personal Prop		NetRentalIncomePersonalPropGrp
Other Investment Income		OtherInvestmentIncomeGrp
Gain Sales Ast Oth Than Invntry		GainSalesAstOthThanInvntryGrp
Net Income Loss From Special Evt		NetIncomeLossFromSpecialEvtGrp
Gross Profit Loss Sls Of Invntry		GrossProfitLossSlsOfInvntryGrp

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Exclusion	$12,713	ExclusionAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$12,713	TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Field	Value	IRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EO	false	TrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EO	false	TrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of Assets	false	SalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EO	false	PurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth Assets	false	RentalOfFacilitiesOthAssetsInd
Reimbursement Arrangements	false	ReimbursementArrangementsInd
Loans Or Loan Guarantees	false	LoansOrLoanGuaranteesInd
Performance Of Services Etc	false	PerformanceOfServicesEtcInd
Sharing Of Facilities Etc	false	SharingOfFacilitiesEtcInd
Relationships Nonchrtbl EO	false	RelationshipsNonchrtblEOInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

Field	Value	IRS element (for citing)
Category	ACCOUNTING FEES	CategoryTxt
Amt	$3,300	Amt
Net Investment Income	$3,300	NetInvestmentIncomeAmt

Depreciation Schedule DepreciationSchedule

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail

Field	Value	IRS element (for citing)
Desc	INTEREST INCOME-IRS	Desc

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

Field	Value	IRS element (for citing)
Category	NYS FILING FEE	CategoryTxt
Amt	$100	Amt
Net Investment Income	$100	NetInvestmentIncomeAmt

CS FAMILY FOUNDATION INC: Form 990PF, tax year 2022

Return header ReturnHeader

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Preparer US Address PreparerUSAddress

Filer Filer

Business Name BusinessName

US Address USAddress

Business Officer BusinessOfficerGrp

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Preparer Person PreparerPersonGrp

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Form 990-PF IRS990PF

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Statements Regarding Acty StatementsRegardingActyGrp

Persons With Books Name PersonsWithBooksName

Location Of Books US Address LocationOfBooksUSAddress

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)

Minimum Investment Return MinimumInvestmentReturnGrp

Distributable Amount DistributableAmountGrp

PF Qualifying Distributions PFQualifyingDistributionsGrp

Undistributed Income UndistributedIncomeGrp

Supplementary Information SupplementaryInformationGrp

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

Depreciation Schedule DepreciationSchedule

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

Comments