SIEGER BIBLIOTHEQUE INC: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
SIEGER BIBLIOTHEQUE INC (EIN 47-5007248)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-04-23
IRS object ID
202531139349100543
Schema version
2024v5.1
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)
Return2025-04-23T13:33:33-07:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

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 Begin2024-01-01TaxPeriodBeginDt

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
Signature2025-04-23SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonChaya S KohnPreparerPersonNm
PTINP01266684PTIN
Phone2122211140PhoneNum
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$7,903,442FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$1,330,080ContriRcvdRevAndExpnssAmt
Total Rev And Expnss$1,330,080TotalRevAndExpnssAmt
Total Net Invst Incm$0TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss$1,080AccountingFeesRevAndExpnssAmt
Accounting Fees Chrtbl Prps$1,080AccountingFeesChrtblPrpsAmt
Deprec And Dpltn Rev And Expnss$22,318DeprecAndDpltnRevAndExpnssAmt
Other Expenses Rev And Expnss$97,297OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl$97,297OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$120,695TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$98,377TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$40,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$40,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$160,695TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$138,377TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$1,169,385ExcessRevenueOverExpensesAmt
Net Investment Income$0NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$3,646CashBOYAmt
Cash EOY$145,642CashEOYAmt
Cash EOYFMV$145,642CashEOYFMVAmt
Land Bldg Equip Cost Or Other Bss$293,989LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$75,267LandBldgEquipAccumDeprecAmt
Land BOY$215,333LandBOYAmt
Land EOY$218,722LandEOYAmt
Land EOYFMV$218,722LandEOYFMVAmt
Other Assets BOY$6,515,078OtherAssetsBOYAmt
Other Assets EOY$7,539,078OtherAssetsEOYAmt
Other Assets EOYFMV$7,539,078OtherAssetsEOYFMVAmt
Total Assets BOY$6,734,057TotalAssetsBOYAmt
Total Assets EOY$7,903,442TotalAssetsEOYAmt
Total Assets EOYFMV$7,903,442TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Capital Stock BOY$6,730,411CapitalStockBOYAmt
Capital Stock EOY$7,757,800CapitalStockEOYAmt
Retained Earning BOY$3,646RetainedEarningBOYAmt
Retained Earning EOY$145,642RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$6,734,057TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$7,903,442TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$6,734,057TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$7,903,442TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$6,734,057TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$1,169,385ExcessRevenueOverExpensesAmt
Subtotal$7,903,442SubtotalAmt
Tot Net Ast Or Fund Balances EOY$7,903,442TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$0InvestmentIncomeExciseTaxAmt
Tax Due$0TaxDueAmt
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$138,377ExpensesAndContributionsAmt
Qualifying Distributions$138,377QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$0DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$222,207ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$124,917ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$113,707ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$473,647ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$322,216ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$1,256,694TotalExcessDistributionCyovAmt
Qualifying Distributions$138,377QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Remaining Distri From Corpus$138,377RemainingDistriFromCorpusAmt
Total Corpus$1,395,071TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$222,207ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$1,172,864ExcessDistriCyovToNextYrAmt
Excess From Year4$124,917ExcessFromYear4Amt
Excess From Year3$113,707ExcessFromYear3Amt
Excess From Year2$473,647ExcessFromYear2Amt
Excess From Year1$322,216ExcessFromYear1Amt
Excess From Current Year$138,377ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp

FieldValueIRS element (for citing)
Recipient PersonCONG TASHBAR NACHLAS CHAIMRecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 657AddressLine1Txt
CityMONSEYCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10952ZIPCd
FieldValueIRS element (for citing)
Recipient RelationshipNONERecipientRelationshipTxt
Recipient Foundation StatusexemptRecipientFoundationStatusTxt
Grant Or Contribution PurposeCHARITABLEGrantOrContributionPurposeTxt
Amt$40,000Amt
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$40,000TotalGrantOrContriPdDurYrAmt

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 (2 entries)

ContributorContributorNumAddress Line1ContributorUSAddress/AddressLine1TxtCityContributorUSAddress/CityNmState AbbreviationContributorUSAddress/StateAbbreviationCdZIPContributorUSAddress/ZIPCdTotal ContributionsTotalContributionsAmtPerson ContributionPersonContributionIndNoncash ContributionNoncashContributionInd
ABRAHAM SIEGER
13200 BAYCHESTER AVENUEBRONXNY10475$1,305,080Yes (X)Yes (X)
KMH INL ABRAHAM AND SARA FOUNDATION
23200 BAYCHESTER AVENUEBRONXNY10475$25,000Yes (X)

Non Cash Property Contribution NonCashPropertyContributionGrp

FieldValueIRS element (for citing)
Contributor1ContributorNum
Noncash PropertyHEBREW BOOKS AND MANUSCRIPTSNoncashPropertyDesc
Fair Market Value$805,000FairMarketValueAmt
Received2024-12-31ReceivedDt

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryACCOUNTING FEESCategoryTxt
Amt$1,080Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$1,080DisbursementsCharitablePrpsAmt

Depreciation Schedule DepreciationSchedule

Depreciation Property DepreciationPropertyGrp (6 entries)

PropertyPropertyDescAcquiredAcquiredDtCost Or Other BasisCostOrOtherBasisAmtPrior Year DepreciationPriorYearDepreciationAmtComputation MethodComputationMethodTxtRtRtCurrent Year ExpenseCurrentYearExpenseAmt
BUILDING2021-07-01$110,000$6,935SL0.0256$2,820
FURNITURE AND EQUIPMENT2021-07-01$50,707$28,533200DB0.1249$6,333
FURNITURE AND EQUIPMENT2022-08-29$37,175$14,416200DB0.1749$6,502
IMPROVEMENTS2022-08-12$65,000$2,293SL0.0256$1,667
FURNITURE AND EQUIPMENT2023-09-19$5,400$772200DB0.2449$1,322
FURNITURE AND EQUIPMENT2024-03-22$25,707200DB0.1429$3,674

Land Etc Schedule2 LandEtcSchedule2

Land Etc LandEtcGrp (3 entries)

Category Or ItemCategoryOrItemTxtCost Or Other BasisCostOrOtherBasisAmtAccumulated DepreciationAccumulatedDepreciationAmtBook ValueBookValueAmtEOYFMVEOYFMVAmt
Furniture and Fixtures$118,989$61,552$57,437
Buildings$110,000$9,755$100,245$218,722
Improvements$65,000$3,960$61,040

Other Assets Schedule OtherAssetsSchedule

Other Assets Schedule OtherAssetsScheduleGrp

FieldValueIRS element (for citing)
DescHEBREW BOOKS & MANUSCRIPTSDesc
BOY Book Value$6,515,078BOYBookValueAmt
EOY Book Value$7,539,078EOYBookValueAmt
EOYFMV$7,539,078EOYFMVAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (4 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
FILING FEE$250$250
INSURANCE$10,000$10,000
PUBLICATIONS$17,047$17,047
SCHOLARS HONORING EVENT$70,000$70,000

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