BETA

HESHY AND CHAYA GROSS SPECIAL ACCOUNT TR: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
HESHY AND CHAYA GROSS SPECIAL ACCOUNT TR (EIN 13-7039705)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-05-15
IRS object ID
202431369349103258
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)
Return2024-05-15T10:07:36-07:00ReturnTs
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)
EIN137039705EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1HESHY & CHAYA GROSS SPECIAL ACCOUNT TRBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlHESHBusinessNameControlTxt
Phone8455548656PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line16 BARTLETT ROADAddressLine1Txt
CityMONSEYCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10952ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonHARRY GROSSPersonNm
Person TitleTrusteePersonTitleTxt
Signature2024-05-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstHARRYPersonFirstNm
Person LastGROSSPersonLastNm
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$292,280FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$128,000ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$23InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$23InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss$3,086DividendsRevAndExpnssAmt
Dividends Net Invst Incm$3,086DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss-$7,413NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$44,867GrossSalesPriceAmt
Total Rev And Expnss$123,696TotalRevAndExpnssAmt
Total Net Invst Incm$3,109TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss$2,130AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$1,065AccountingFeesNetInvstIncmAmt
Accounting Fees Chrtbl Prps$1,065AccountingFeesChrtblPrpsAmt
Other Prof Fees Rev And Expnss$550OtherProfFeesRevAndExpnssAmt
Other Prof Fees Dsbrs Chrtbl$550OtherProfFeesDsbrsChrtblAmt
Taxes Rev And Expnss$11TaxesRevAndExpnssAmt
Other Expenses Rev And Expnss$2,345OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$2,295OtherExpensesNetInvstIncmAmt
Other Expenses Dsbrs Chrtbl$50OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$5,036TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$3,360TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$1,665TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$95,195ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$95,195ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$100,231TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$3,360TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$96,860TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$23,465ExcessRevenueOverExpensesAmt
Net Investment Income$0NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$4,396CashBOYAmt
Cash EOY$35,053CashEOYAmt
Cash EOYFMV$35,053CashEOYFMVAmt
Corporate Stock BOY$236,662CorporateStockBOYAmt
Corporate Stock EOY$229,469CorporateStockEOYAmt
Corporate Stock EOYFMV$257,227CorporateStockEOYFMVAmt
Total Assets BOY$241,058TotalAssetsBOYAmt
Total Assets EOY$264,522TotalAssetsEOYAmt
Total Assets EOYFMV$292,280TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Retained Earning BOY$241,058RetainedEarningBOYAmt
Retained Earning EOY$264,522RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$241,058TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$264,522TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$241,058TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$264,522TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$241,058TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$23,465ExcessRevenueOverExpensesAmt
Subtotal$264,523SubtotalAmt
Other Decreases$1OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$264,522TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (3 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdAcquiredAcquiredDtSoldSoldDtGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
S/T COVERED THRU MERRILLP2023-05-152023-05-15$16,309$20,867-$4,558-$4,558
L/T COVERED THRU MERRILLP2020-05-152023-05-15$28,554$31,413-$2,859-$2,859
Capital Gain Dividends$4
FieldValueIRS element (for citing)
Capital Gain Net Income-$7,413CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss-$4,558NetShortTermCapitalGainLossAmt

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 Line1HARRY GROSSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8455548656PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line16 BARTLETT ROADAddressLine1Txt
CityMONSEYCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10952ZIPCd
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
HARRY GROSS
6 BARTLETT ROADMONSEYNY10952Trustee0.00$0
HARRIETTE GROSS
6 BARTLETT ROADMONSEYNY10952Trustee0.00$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$229,472AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$19,319AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$248,791TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$248,791AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$3,732CashDeemedCharitableAmt
Net Vl Noncharitable Assets$245,059NetVlNoncharitableAssetsAmt
Minimum Investment Return$12,253MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$12,253MinimumInvestmentReturnAmt
Distributable Before Adj$12,253DistributableBeforeAdjAmt
Distributable Before Ded$12,253DistributableBeforeDedAmt
Distributable As Adjusted$12,253DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$96,860ExpensesAndContributionsAmt
Qualifying Distributions$96,860QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$12,253DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$38,115ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$78,718ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$93,158ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$67,323ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$49,984ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$327,298TotalExcessDistributionCyovAmt
Qualifying Distributions$96,860QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$12,253AppliedToCurrentYearAmt
Remaining Distri From Corpus$84,607RemainingDistriFromCorpusAmt
Total Corpus$411,905TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$38,115ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$373,790ExcessDistriCyovToNextYrAmt
Excess From Year4$78,718ExcessFromYear4Amt
Excess From Year3$93,158ExcessFromYear3Amt
Excess From Year2$67,323ExcessFromYear2Amt
Excess From Year1$49,984ExcessFromYear1Amt
Excess From Current Year$84,607ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (9 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
Various recognized charities
VARIOUSMONSEYNY10952NONEEXEMPTCHARITABLE$29,195
CHOFETZ CHAIM KALLAH FUND
18 MOUNTAIN AVEMONSEYNY10952NONEEXEMPTCHARITABLE$3,000
CONG GMACH ZICHRON SHLOMO
5014 SIXTEENTH AVEBROOKLYNNY11204NONEEXEMPTCHARITABLE$20,000
THE DONORS FUND
1777 AVE OF THE STATES SUITE 103LAKEWOODNJ08701NONEEXEMPTCHARITABLE$3,000
ECYSM FOUNDATION
221 S DETROIT STLOS ANGELESCA90036NONEEXEMPTCHARITABLE$15,000
CONG OTZAR DA'AT
3904 15TH AVEBROOKLYNNY11218NONEEXEMPTCHARITABLE$12,000
FRIENDS OF UNITED HATZALAH
442 5th Ave Suite 1866NEW YORKNY10018NONEEXEMPTCHARITABLE$5,000
TOMCHE SHABBOS OF ROCKLAND COUNTY
335 SPOOK ROCK ROADSUFFERNNY10901NONEEXEMPTCHARITABLE$5,000
KOLLEL INTERNATIONAL INC
212 CENTRAL AVELAKEWOODNJ08701NONEEXEMPTCHARITABLE$3,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$95,195TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$23ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$3,086ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion-$7,413ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion-$4,304ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty-$4,304TotalIncomeProducingActyAmt

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 ContributionsTotalContributionsAmtPerson ContributionPersonContributionInd
HARRY HARRIETTE GROSS
16 BARTLETT ROADMONSEYNY10952$98,000Yes (X)
BERNARD GROSS
25 SMOLLEY DRIVEMONSEYNY10952$30,000Yes (X)

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
Categoryaccounting feesCategoryTxt
Amt$2,130Amt
Net Investment Income$1,065NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$1,065DisbursementsCharitablePrpsAmt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

FieldValueIRS element (for citing)
StockMERRILL LYNCH SECURITIESStockNm
EOY Book Value$229,469EOYBookValueAmt
EOYFMV$257,227EOYFMVAmt

Other Decreases Schedule OtherDecreasesSchedule

Other Decreases Detail OtherDecreasesDetail

FieldValueIRS element (for citing)
DescROUNDINGDesc
Amt$1Amt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
BROKERAGE ADVISORY FEES$2,295$2,295
FILING FEE$50$50

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryLEGAL FEESCategoryTxt
Amt$550Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$550DisbursementsCharitablePrpsAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
Categoryexcise taxCategoryTxt
Amt$11Amt

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.