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BRUCHA VYEHOSHUA FOUNDATION TRUST: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
BRUCHA VYEHOSHUA FOUNDATION TRUST (EIN 81-0889572)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-05-15
IRS object ID
202421369349103592
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)
Return2024-05-15T15:22:07-04:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN133747570PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WEISS & COMPANY LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line118 EAST 41ST STREETAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP100176270ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN810889572EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BRUCHA VYEHOSHUA FOUNDATION TRUSTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlBRUCBusinessNameControlTxt
Phone7184380273PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11542 53RD STREETAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP112193956ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJACQUES FREUNDPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone2123023400PhoneNum
Signature2024-05-14SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJACQUESPersonFirstNm
Person LastFREUNDPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonABRAHAM WEISSPreparerPersonNm
PTINP00020893PTIN
Phone2123023400PhoneNum
Preparation2024-05-14PreparationDt
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$2,180,053FMVAssetsEOYAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$225,000ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$187,180InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$187,180InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$187,180InterestOnSavingsAdjNetIncmAmt
Total Rev And Expnss$412,180TotalRevAndExpnssAmt
Total Net Invst Incm$187,180TotalNetInvstIncmAmt
Total Adj Net Incm$187,180TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$2,600AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$2,600AccountingFeesNetInvstIncmAmt
Accounting Fees Chrtbl Prps$2,600AccountingFeesChrtblPrpsAmt
Taxes Rev And Expnss$3,459TaxesRevAndExpnssAmt
Taxes Net Invst Incm$3,459TaxesNetInvstIncmAmt
Taxes Dsbrs Chrtbl$3,459TaxesDsbrsChrtblAmt
Other Expenses Rev And Expnss$30OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$30OtherExpensesNetInvstIncmAmt
Other Expenses Dsbrs Chrtbl$30OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$6,089TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$6,089TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$6,089TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$141,430ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$141,430ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$147,519TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$6,089TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$147,519TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$264,661ExcessRevenueOverExpensesAmt
Net Investment Income$181,091NetInvestmentIncomeAmt
Adjusted Net Income$187,180AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$303,753CashBOYAmt
Cash EOY$543,414CashEOYAmt
Cash EOYFMV$543,414CashEOYFMVAmt
Other Nts And Loans Rcvbl$1,636,639OtherNtsAndLoansRcvblAmt
Other Nts And Loans Rcvbl BOY$1,611,639OtherNtsAndLoansRcvblBOYAmt
Other Nts And Loans Rcvbl EOY$1,636,639OtherNtsAndLoansRcvblEOYAmt
Other Nts And Loans Rcvbl EOYFMV$1,636,639OtherNtsAndLoansRcvblEOYFMVAmt
Total Assets BOY$1,915,392TotalAssetsBOYAmt
Total Assets EOY$2,180,053TotalAssetsEOYAmt
Total Assets EOYFMV$2,180,053TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$1,915,392NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$2,180,053NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$1,915,392TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$2,180,053TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$1,915,392TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$2,180,053TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$1,915,392TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$264,661ExcessRevenueOverExpensesAmt
Subtotal$2,180,053SubtotalAmt
Tot Net Ast Or Fund Balances EOY$2,180,053TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$2,517InvestmentIncomeExciseTaxAmt
Subtotal$2,517SubtotalAmt
Tax Based On Investment Income$2,517TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$1,500EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$1,500TotalPaymentsAndCreditsAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Es Penalty$21EsPenaltyAmt
Tax Due$1,038TaxDueAmt

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
Form990 PF Filed With Atty GenfalseForm990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt
Individual With BooksJACQUES FREUNDIndividualWithBooksNm
Phone7184380273PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line11542 53RD STREETAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP112193956ZIPCd
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
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 PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
JACQUES FREUND
1542 53RD STREETBROOKLYNNY112193956TRUSTEE2.00$0$0$0
LIBU FREUND
1542 53RD STREETBROOKLYNNY112193956TRUSTEE0.50$0$0$0
LEONARD FREUND
1351 51ST STREETBROOKLYNNY112193642TRUSTEE0.50$0$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$217,568AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$1,740,806FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$1,958,374TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$1,958,374AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$29,376CashDeemedCharitableAmt
Net Vl Noncharitable Assets$1,928,998NetVlNoncharitableAssetsAmt
Minimum Investment Return$96,450MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$96,450MinimumInvestmentReturnAmt
Tax Based On Investment Income$2,517TaxBasedOnInvestmentIncomeAmt
Total Tax$2,517TotalTaxAmt
Distributable Before Adj$93,933DistributableBeforeAdjAmt
Distributable Before Ded$93,933DistributableBeforeDedAmt
Distributable As Adjusted$93,933DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$147,519ExpensesAndContributionsAmt
Qualifying Distributions$147,519QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$93,933DistributableAsAdjustedAmt
Excess Distribution Cyov Yr4$8,545ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$42,481ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$27,467ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$14,315ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$92,808TotalExcessDistributionCyovAmt
Qualifying Distributions$147,519QualifyingDistributionsAmt
Applied To Current Year$93,933AppliedToCurrentYearAmt
Remaining Distri From Corpus$53,586RemainingDistriFromCorpusAmt
Total Corpus$146,394TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$146,394ExcessDistriCyovToNextYrAmt
Excess From Year4$8,545ExcessFromYear4Amt
Excess From Year3$42,481ExcessFromYear3Amt
Excess From Year2$27,467ExcessFromYear2Amt
Excess From Year1$14,315ExcessFromYear1Amt
Excess From Current Year$53,586ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (14 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
CONGREGATION MACHNEH RAV TOV INC
543 BEDFORD AVENUEBROOKLYNNY112118511CHARITABLE$36,000
TOV V'CHESSED
183 WILSON STREETBROOKLYNNY112117578CHARITABLE$30,000
CONG YESHIVA SHEARITH ISRAEL
1479 53RD STREETBROOKLYNNY112193949CHARITABLE$25,000
CONGREGATION ATZEI CHAIM OF SIGET
1511 50TH STREETBROOKLYNNY112193746CHARITABLE$15,500
MISCELLANEOUS ORGANIZED CHARITIES
1542 53RD STREETBROOKLYNNY112193956CHARITABLE$9,200
YESHIVA INSTITUTE DIVREI SHMUEL INC
2 PHYLLIS TERRACEMONSEYNY109523281CHARITABLE$6,000
MOSDOS SATMAR BP INC
4615 14TH AVENUEBROOKLYNNY112192610CHARITABLE$4,000
CONGREGATION YETEV LEV D'SATMAR
PO BOX 110506BROOKLYNNY112110506CHARITABLE$3,450
ZICHRON MENACHEM INC
10 MAPLE TERRACEMONSEYNY109522733CHARITABLE$3,000
GEMACH BNEI LEVI INC
3054 BEDFORD AVENUEBROOKLYNNY112103714CHARITABLE$2,500
MOSDOS BETH YOSEF ZVI
543 BEDFORD AVENUEBROOKLYNNY112118511CHARITABLE$2,000
OHEV SHALOM COMMUNITY CENTER INC
PO BOX 416MONROENY109490416CHARITABLE$1,800
MA AYNEI HAYESHUA
5417 18TH AVENUEBROOKLYNNY112041928CHARITABLE$1,500
CONGREGATION KAHAL YIREI HASHEM
5306 16TH AVENUEBROOKLYNNY112041425CHARITABLE$1,480
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$141,430TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$187,180ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$187,180ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$187,180TotalIncomeProducingActyAmt

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

FieldValueIRS element (for citing)
Contributor1ContributorNum
Contributor PersonJACQUES FREUNDContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line11542 53RD STREETAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP112193956ZIPCd
FieldValueIRS element (for citing)
Total Contributions$225,000TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryACCOUNTING FEESCategoryTxt
Amt$2,600Amt
Net Investment Income$2,600NetInvestmentIncomeAmt
Disbursements Charitable Prps$2,600DisbursementsCharitablePrpsAmt

Expln Of Non Filing With AG Stmt ExplnOfNonFilingWithAGStmt

FieldValueIRS element (for citing)
ExplanationN/AExplanationTxt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
EXPENSES
BANK CHARGES$30$30$30

Other Notes Loans Rcvbl Short Sch2 OtherNotesLoansRcvblShortSch2

Other Notes Loans Rcvbl Short OtherNotesLoansRcvblShortGrp

Organization501c3 Name Organization501c3Name

FieldValueIRS element (for citing)
Business Name Line1LOANS RECEIVABLEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Balance Due$1,636,639BalanceDueAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryTAXESCategoryTxt
Amt$3,459Amt
Net Investment Income$3,459NetInvestmentIncomeAmt
Disbursements Charitable Prps$3,459DisbursementsCharitablePrpsAmt

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