SIEGER BIBLIOTHEQUE INC: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
SIEGER BIBLIOTHEQUE INC (EIN 47-5007248)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-05-08
IRS object ID
202431299349101438
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)
Return2024-05-08T08:49:01-07:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

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 Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN475007248EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SIEGER BIBLIOTHEQUE INC THEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSIEGBusinessNameControlTxt
Phone7183203700PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13200 BAYCHESTER AVENUEAddressLine1Txt
CityBRONXCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10475ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonABRAHAM SIEGERPersonNm
Person TitleDirectorPersonTitleTxt
Signature2024-05-08SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstABRAHAMPersonFirstNm
Person LastSIEGERPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonChaya S KohnPreparerPersonNm
PTINP01266684PTIN
Phone2122211140PhoneNum

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$6,734,057FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$2,637,060ContriRcvdRevAndExpnssAmt
Total Rev And Expnss$2,637,060TotalRevAndExpnssAmt
Total Net Invst Incm$0TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss$830AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$415AccountingFeesNetInvstIncmAmt
Accounting Fees Chrtbl Prps$415AccountingFeesChrtblPrpsAmt
Other Prof Fees Rev And Expnss$9,375OtherProfFeesRevAndExpnssAmt
Other Prof Fees Dsbrs Chrtbl$9,375OtherProfFeesDsbrsChrtblAmt
Deprec And Dpltn Rev And Expnss$23,232DeprecAndDpltnRevAndExpnssAmt
Other Expenses Rev And Expnss$83,491OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$65OtherExpensesNetInvstIncmAmt
Other Expenses Dsbrs Chrtbl$83,426OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$116,928TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$480TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$93,216TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$229,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$229,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$345,928TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$480TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$322,216TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$2,291,132ExcessRevenueOverExpensesAmt
Net Investment Income$0NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$3,509CashBOYAmt
Cash EOY$3,646CashEOYAmt
Cash EOYFMV$3,646CashEOYFMVAmt
Rcvbl From Officers BOY$1,173RcvblFromOfficersBOYAmt
Land Bldg Equip Cost Or Other Bss$268,282LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$52,949LandBldgEquipAccumDeprecAmt
Land BOY$233,165LandBOYAmt
Land EOY$215,333LandEOYAmt
Land EOYFMV$215,333LandEOYFMVAmt
Other Assets BOY$4,205,078OtherAssetsBOYAmt
Other Assets EOY$6,515,078OtherAssetsEOYAmt
Other Assets EOYFMV$6,515,078OtherAssetsEOYFMVAmt
Total Assets BOY$4,442,925TotalAssetsBOYAmt
Total Assets EOY$6,734,057TotalAssetsEOYAmt
Total Assets EOYFMV$6,734,057TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Capital Stock BOY$4,439,416CapitalStockBOYAmt
Capital Stock EOY$6,730,411CapitalStockEOYAmt
Retained Earning BOY$3,509RetainedEarningBOYAmt
Retained Earning EOY$3,646RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$4,442,925TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$6,734,057TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$4,442,925TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$6,734,057TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$4,442,925TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$2,291,132ExcessRevenueOverExpensesAmt
Subtotal$6,734,057SubtotalAmt
Tot Net Ast Or Fund Balances EOY$6,734,057TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$0InvestmentIncomeExciseTaxAmt
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 Line1ABRAHAM SIEGERBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7183203700PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line13200 BAYCHESTER AVENUEAddressLine1Txt
CityBRONXCityNm
State AbbreviationNYStateAbbreviationCd
ZIP104751513ZIPCd
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 (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
ABRAHAM SIEGER
3200 BAYCHESTER AVENUEBRONXNY10475Director0.00$0
SARA SIEGER
3200 BAYCHESTER AVENUEBRONXNY10475Director0.00$0
SETH EISENBERGER
3200 BAYCHESTER AVENUEBRONXNY10475Director0.00$0
MIRIAM WOLF
3200 BAYCHESTER AVENUEBRONXNY10475Director0.00$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$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$0AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$0TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$0AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$0CashDeemedCharitableAmt
Net Vl Noncharitable Assets$0NetVlNoncharitableAssetsAmt
Minimum Investment Return$0MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$0DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$322,216ExpensesAndContributionsAmt
Qualifying Distributions$322,216QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$0DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$170,805ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$222,207ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$124,917ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$113,707ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$473,647ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$1,105,283TotalExcessDistributionCyovAmt
Qualifying Distributions$322,216QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Remaining Distri From Corpus$322,216RemainingDistriFromCorpusAmt
Total Corpus$1,427,499TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$170,805ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$1,256,694ExcessDistriCyovToNextYrAmt
Excess From Year4$222,207ExcessFromYear4Amt
Excess From Year3$124,917ExcessFromYear3Amt
Excess From Year2$113,707ExcessFromYear2Amt
Excess From Year1$473,647ExcessFromYear1Amt
Excess From Current Year$322,216ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (4 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
CONG TASHBAR NACHLAS CHAIM
PO BOX 657MONSEYNY10952NONEexemptCHARITABLE$145,000
CONG TORAS EMACHU
70 HIGHVIEW ROADMONSEYNY10952NONEEXEMPTCHARITABLE$39,000
YESHIVA NOAM HATORAH
61 COLLEGE ROADMONSEYNY10952NONEEXEMPTCHARITABLE$40,000
VARIOUS CHARITABLE ORG
3200 BAYCHESTER AVENUEBRONXNY10475NONEEXEMPTCHARITABLE$5,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$229,000TotalGrantOrContriPdDurYrAmt

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 PersonABRAHAM SIEGERContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line13200 BAYCHESTER AVENUEAddressLine1Txt
CityBRONXCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10475ZIPCd
FieldValueIRS element (for citing)
Total Contributions$2,637,060TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd
Noncash ContributionYes (X)NoncashContributionInd

Non Cash Property Contribution NonCashPropertyContributionGrp

FieldValueIRS element (for citing)
Contributor1ContributorNum
Noncash PropertyHEBREW BOOKS AND MANUSCRIPTSNoncashPropertyDesc
Fair Market Value$2,110,000FairMarketValueAmt
Received2023-12-31ReceivedDt

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryBERNATH AND ROSENBERGCategoryTxt
Amt$830Amt
Net Investment Income$415NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$415DisbursementsCharitablePrpsAmt

Depreciation Schedule DepreciationSchedule

Depreciation Property DepreciationPropertyGrp (5 entries)

PropertyPropertyDescAcquiredAcquiredDtCost Or Other BasisCostOrOtherBasisAmtPrior Year DepreciationPriorYearDepreciationAmtComputation MethodComputationMethodTxtRtRtCurrent Year ExpenseCurrentYearExpenseAmt
BUILDING2021-07-01$110,000$4,115SL0.0256$2,820
FURNITURE AND EQUIPMENT2021-07-01$50,707$19,664200DB0.1749$8,869
FURNITURE AND EQUIPMENT2022-08-29$37,175$5,312200DB0.2449$9,104
IMPROVEMENTS2022-08-12$65,000$626SL0.0256$1,667
FURNITURE AND EQUIPMENT2023-09-19$5,400200DB0.1429$772

Land Etc Schedule2 LandEtcSchedule2

Land Etc LandEtcGrp (3 entries)

Category Or ItemCategoryOrItemTxtCost Or Other BasisCostOrOtherBasisAmtAccumulated DepreciationAccumulatedDepreciationAmtBook ValueBookValueAmtEOYFMVEOYFMVAmt
Furniture and Fixtures$93,282$43,721$49,561
Buildings$110,000$6,935$103,065$215,333
Improvements$65,000$2,293$62,707

Other Assets Schedule OtherAssetsSchedule

Other Assets Schedule OtherAssetsScheduleGrp

FieldValueIRS element (for citing)
DescHEBREW BOOKS & MANUSCRIPTSDesc
BOY Book Value$4,205,078BOYBookValueAmt
EOY Book Value$6,515,078EOYBookValueAmt
EOYFMV$6,515,078EOYFMVAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (5 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
BANK CHARGES$65$65
FILING FEE$250$250
INSURANCE$9,604$9,604
Rental Expenses$1,024$1,024
SCHOLARS HONORING EVENT$72,548$72,548

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryAPPRAISEL FEECategoryTxt
Amt$9,375Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$9,375DisbursementsCharitablePrpsAmt

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