MEIR AND RUTH STEFANSKY CHARITABLE TR: Form 990PF, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- MEIR AND RUTH STEFANSKY CHARITABLE TR (EIN 20-0699712)
- Tax period
- 2022-02-01 to 2023-01-31
- Filed
- 2024-09-10
- IRS object ID
- 202432549349100803
- 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
- Schedule B
- Legal Fees Schedule
- Other Decreases Schedule
- Other Expenses Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-09-10T10:48:34-04:00 | ReturnTs |
| Tax Period End | 2023-01-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 133534029 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MORRIS WERNER LAW OFFICE | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 155 NORTH MAIN STREET | AddressLine1Txt |
| City | NEW CITY | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10956 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2022-02-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 200699712 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE MEIR AND RUTH STEFANSKY | BusinessNameLine1Txt |
| Business Name Line2 | CHARITY TRUST | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MEIR | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3 ROMAN BLVD | AddressLine1Txt |
| City | MONSEY | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10952 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAVID STEFANSKY | PersonNm |
| Person Title | TRUSTEE | PersonTitleTxt |
| Signature | 2024-09-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MORRIS WERNER | PreparerPersonNm |
| PTIN | P01351384 | PTIN |
| Phone | 8456391658 | PhoneNum |
| Preparation | 2024-09-10 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2024-08-08 14:25:15Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $4,442 | 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 | $181,415 | ContriRcvdRevAndExpnssAmt |
| Total Rev And Expnss | $181,415 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $0 | TotalNetInvstIncmAmt |
| Legal Fees Rev And Expnss | $5,050 | LegalFeesRevAndExpnssAmt |
| Legal Fees Dsbrs Chrtbl | $5,050 | LegalFeesDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $164 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Dsbrs Chrtbl | $164 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $5,214 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $5,214 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $173,432 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $173,432 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $178,646 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $178,646 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $2,769 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $1,678 | CashBOYAmt |
| Cash EOY | $4,442 | CashEOYAmt |
| Cash EOYFMV | $4,442 | CashEOYFMVAmt |
| Total Assets BOY | $1,678 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,442 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $4,442 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
| No Donor Rstr Net Assests BOY | $1,678 | NoDonorRstrNetAssestsBOYAmt |
| No Donor Rstr Net Assests EOY | $4,442 | NoDonorRstrNetAssestsEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $1,678 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $4,442 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $1,678 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $4,442 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $1,678 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $2,769 | ExcessRevenueOverExpensesAmt |
| Subtotal | $4,447 | SubtotalAmt |
| Other Decreases | $5 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $4,442 | TotNetAstOrFundBalancesEOYAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $0 | InvestmentIncomeExciseTaxAmt |
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 | Yes (true) | 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 | Yes (true) | PrivateOperatingFoundationInd |
| New Substantial Contributors | false | NewSubstantialContributorsInd |
| Own Controlled Entity | false | OwnControlledEntityInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (true) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
| Individual With Books | MORRIS WERNER | IndividualWithBooksNm |
| Phone | 8456391658 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 155 NORTH MAIN STREET | AddressLine1Txt |
| City | NEW CITY | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10956 | 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 |
| Undistributed Income PY | Yes (true) | UndistributedIncomePYInd |
| Undistr Incm Sect4942a2 Not App | Yes (true) | 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 (4 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 |
|---|---|---|---|---|---|---|---|---|
| RUTH STEFANSKY | ||||||||
| 3 ROMAN BLVD | MONSEY | NY | 10952 | TRUSTEE | 10.00 | $0 | $0 | $0 |
| DAVID STEFANSKY | ||||||||
| 2 LANGRIES DRIVE | MONSEY | NY | 10952 | TRUSTEE | 10.00 | $0 | $0 | $0 |
| YAAKOV STEFANSKY | ||||||||
| 3 ROMAN BLVD | MONSEY | NY | 10952 | TRUSTEE | 10.00 | $0 | $0 | $0 |
| YECHESKEL STEFANSKY | ||||||||
| 3 ROMAN BLVD | MONSEY | NY | 10952 | TRUSTEE | 10.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | NB SPITZER ADMINISTRATOR OF DIRECT CHARITABLE ACTIVITIES | Description1Txt |
| Expenses1 | $15,000 | Expenses1Amt |
| Description2 | RESEARCH FOR PUBLICATION OF ANCIENT MANUSCRIPTS OF RENOWNED SCHOLARS AND COMMENTARIES ON TALMUD | Description2Txt |
| Expenses2 | $20,000 | Expenses2Amt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | N/A | Description1Txt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $0 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $6,788 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $6,788 | TotalFMVOfUnusedAssetsAmt |
| Adjusted Total FMV Of Unused Ast | $6,788 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $102 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $6,686 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $334 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sect4942j3j5 Fndtn And Frgn Org | Yes (X) | Sect4942j3j5FndtnAndFrgnOrgInd |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $178,646 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $178,646 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Qualifying Distributions | $178,646 | QualifyingDistributionsAmt |
| Remaining Distri From Corpus | $178,646 | RemainingDistriFromCorpusAmt |
| Total Corpus | $178,646 | TotalCorpusAmt |
| Excess Distri Cyov To Next Yr | $178,646 | ExcessDistriCyovToNextYrAmt |
| Excess From Current Year | $178,646 | ExcessFromCurrentYearAmt |
Private Operating Foundations PrivateOperatingFoundationsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Section4942j3 | Yes (X) | Section4942j3Ind |
Lessor Adj Net Incm Min Invst Ret LessorAdjNetIncmMinInvstRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $334 | CurrentYearAmt |
| Year1 | $226 | Year1Amt |
| Total | $560 | TotalAmt |
Pct85 Lessor Adj Incm Or Min Ret Pct85LessorAdjIncmOrMinRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $284 | CurrentYearAmt |
| Year1 | $192 | Year1Amt |
| Total | $476 | TotalAmt |
Qualifying Distributions QualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $181,418 | CurrentYearAmt |
| Year1 | $193,486 | Year1Amt |
| Year2 | $385,943 | Year2Amt |
| Year3 | $523,800 | Year3Amt |
| Total | $1,284,647 | TotalAmt |
Qualifying Distri Not Used Drt QualifyingDistriNotUsedDrtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $146,418 | CurrentYearAmt |
| Year1 | $150,486 | Year1Amt |
| Year2 | $271,943 | Year2Amt |
| Year3 | $415,800 | Year3Amt |
| Total | $984,647 | TotalAmt |
Qualifying Distri Made Drt QualifyingDistriMadeDrtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $35,000 | CurrentYearAmt |
| Year1 | $43,000 | Year1Amt |
| Year2 | $114,000 | Year2Amt |
| Year3 | $108,000 | Year3Amt |
| Total | $300,000 | TotalAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $35,000 | CurrentYearAmt |
| Year1 | $33,000 | Year1Amt |
| Year2 | $114,000 | Year2Amt |
| Year3 | $168,800 | Year3Amt |
| Total | $350,800 | TotalAmt |
Two Thirds Minimum Invst Ret TwoThirdsMinimumInvstRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $223 | CurrentYearAmt |
| Year1 | $151 | Year1Amt |
| Year2 | $1,174 | Year2Amt |
| Year3 | $222 | Year3Amt |
| Total | $1,770 | TotalAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (3 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|
| NB SPITZER | |||||
| 3 ROMAN BLVD | MONSEY | NY | 10952 | ADMINISTRATOR OF CHARITABLE ACTIVITI | $15,000 |
| LIMUDEI DAAS | |||||
| 9 EASTVIEW ROAD | MONSEY | NY | 10952 | RESEARCH | $20,000 |
| MISCELLANEOUS | |||||
| 3 ROMAN BLVD | MONSEY | NY | 10952 | CHARITABLE | $138,432 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $173,432 | TotalGrantOrContriPdDurYrAmt |
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 |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 1 | ContributorNum |
| Contributor Person | ESTATE OF MEIR STEFANSKY | ContributorPersonNm |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9 LANGRIES DRIVE | AddressLine1Txt |
| City | MONSEY | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10952 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | $181,415 | TotalContributionsAmt |
| Person Contribution | Yes (X) | PersonContributionInd |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | INDIRECT LEGAL FEES | CategoryTxt |
| Legal Fees | $5,050 | LegalFeesAmt |
| Disbursements Charitable Prps | $5,050 | DisbursementsCharitablePrpsAmt |
Other Decreases Schedule OtherDecreasesSchedule
Other Decreases Detail OtherDecreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Amt | $5 | Amt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|
| EXPENSES | ||
| MISCELLANEOUS | $164 | $164 |
Comments