THE YLEF FOUNDATION: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: THE YLEF FOUNDATION (EIN 26-3587976)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-10-30
IRS object ID: 202403049349101110
Schema version: 2023v5.1
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
Form 990-PF
Schedule B
Other Liabilities Schedule
Substantial Contributors Sch
Taxes Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-10-30T02:04:38-00:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	883816239	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	JACOB ROSENFELD LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1067	AddressLine1Txt
City	MONSEY	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	10952	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990PF	ReturnTypeCd
Tax Period Begin	2023-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	263587976	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE YLEF FOUNDATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	YLEF	BusinessNameControlTxt
Phone	7185993136	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	C/O FRIEDMAN 193 WILLIAMSBURG ST W	AddressLine1Txt
City	BROOKLYN	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11211	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	LEONARD FRIEDMAN	PersonNm
Person Title	TRUSTEE	PersonTitleTxt
Phone	7185993136	PhoneNum
Signature	2024-10-30	SignatureDt
Discuss With Paid Preparer	false	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JACOB ROSENFELD	PreparerPersonNm
PTIN	P01455943	PTIN
Phone	8454253393	PhoneNum
Preparation	2024-10-30	PreparationDt
Self Employed	Yes (X)	SelfEmployedInd

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2024-10-15 13:58:12Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
FMV Assets EOY	$195,368	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	$28,114	ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss	$5,687	InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm	$5,687	InterestOnSavNetInvstIncmAmt
Cap Gain Net Incm Net Invst Incm	$0	CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss	$33,801	TotalRevAndExpnssAmt
Total Net Invst Incm	$5,687	TotalNetInvstIncmAmt
Taxes Rev And Expnss	$155	TaxesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss	$155	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$0	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$0	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$20,514	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$20,514	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$20,669	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$0	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$20,514	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	$13,132	ExcessRevenueOverExpensesAmt
Net Investment Income	$5,687	NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash BOY	$2,749	CashBOYAmt
Cash EOY	$94	CashEOYAmt
Cash EOYFMV	$94	CashEOYFMVAmt
Sav And Temp Cash Invst BOY	$179,987	SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY	$195,274	SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV	$195,274	SavAndTempCashInvstEOYFMVAmt
Total Assets BOY	$182,736	TotalAssetsBOYAmt
Total Assets EOY	$195,368	TotalAssetsEOYAmt
Total Assets EOYFMV	$195,368	TotalAssetsEOYFMVAmt
Other Liabilities BOY	$500	OtherLiabilitiesBOYAmt
Total Liabilities BOY	$500	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind
Retained Earning BOY	$182,236	RetainedEarningBOYAmt
Retained Earning EOY	$195,368	RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY	$182,236	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$195,368	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$182,736	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$195,368	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$182,236	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	$13,132	ExcessRevenueOverExpensesAmt
Subtotal	$195,368	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$195,368	TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$79	InvestmentIncomeExciseTaxAmt
Subtotal	$79	SubtotalAmt
Tax Based On Investment Income	$79	TaxBasedOnInvestmentIncomeAmt
Tax Due	$79	TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

Field	Value	IRS element (for citing)
Changes To Articles Or Bylaws	false	ChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
At Least5000 In Assets	Yes (true)	AtLeast5000InAssetsInd
Org Report Or Register State	NY	OrgReportOrRegisterStateCd
Private Operating Foundation	false	PrivateOperatingFoundationInd
New Substantial Contributors	Yes (true)	NewSubstantialContributorsInd
Comply With Public Insp Rqr	Yes (true)	ComplyWithPublicInspRqrInd
Website Address	N/A	WebsiteAddressTxt
Individual With Books	LEONARD FRIEDMAN	IndividualWithBooksNm
Phone	7185993136	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	193 WILLIAMSBURG ST WEST	AddressLine1Txt
City	BROOKLYN	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11211	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
Uncorrected Prior Acts	false	UncorrectedPriorActsInd
Undistributed Income PY	false	UndistributedIncomePYInd
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

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt
LEONARD FRIEDMAN
193 WILLIAMSBURG ST WEST	BROOKLYN	NY	11211	Trustee	000.00	$0
ESTHER FRIEDMAN
193 WILLIAMSBURG ST WEST	BROOKLYN	NY	11211	Trustee	000.00	$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

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Tax Based On Investment Income	$79	TaxBasedOnInvestmentIncomeAmt
Total Tax	$79	TotalTaxAmt
Distributable As Adjusted	$0	DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$20,514	ExpensesAndContributionsAmt
Qualifying Distributions	$20,514	QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$0	DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5	$12,370	ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4	$14,779	ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3	$13,220	ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2	$17,236	ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1	$11,400	ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov	$69,005	TotalExcessDistributionCyovAmt
Qualifying Distributions	$20,514	QualifyingDistributionsAmt
Remaining Distri From Corpus	$20,514	RemainingDistriFromCorpusAmt
Total Corpus	$89,519	TotalCorpusAmt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5	$12,370	ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr	$77,149	ExcessDistriCyovToNextYrAmt
Excess From Year4	$14,779	ExcessFromYear4Amt
Excess From Year3	$13,220	ExcessFromYear3Amt
Excess From Year2	$17,236	ExcessFromYear2Amt
Excess From Year1	$11,400	ExcessFromYear1Amt
Excess From Current Year	$20,514	ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Field	Value	IRS element (for citing)
Contributing Manager	NONE	ContributingManagerNm
Shareholder Manager	NONE	ShareholderManagerNm

Application Submission Info ApplicationSubmissionInfoGrp

Field	Value	IRS element (for citing)
Recipient Person	LEONARD FRIEDMAN	RecipientPersonNm

Recipient US Address RecipientUSAddress

Field	Value	IRS element (for citing)
Address Line1	193 WILLIAMSBURG ST W	AddressLine1Txt
City	BROOKLYN	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11211	ZIPCd

Field	Value	IRS element (for citing)
Recipient Phone	7185993136	RecipientPhoneNum
Form And Info And Materials	NO SPECIFIC FORM, JUST A CLEAR DESCRIPTION OF THE NEEDED CHARITY	FormAndInfoAndMaterialsTxt
Submission Deadlines	NONE	SubmissionDeadlinesTxt
Restrictions On Awards	NONE	RestrictionsOnAwardsTxt

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (7 entries)

Address Line1RecipientUSAddress/AddressLine1Txt	CityRecipientUSAddress/CityNm	State AbbreviationRecipientUSAddress/StateAbbreviationCd	ZIPRecipientUSAddress/ZIPCd	Recipient RelationshipRecipientRelationshipTxt	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt
Tomchei Shabbos of kj
street	Monroe	NY	10950	none	donation	$3,000
Mesifta Meor Hatora
street	Brooklyn	NY	11219	none	donation	$1,420
Tehillas Yoel
street	Brooklyn	NY	11211	none	donation	$4,589
Keren Chasanim bobov
street	Brooklyn	NY	11219	none	donation	$5
Bais Medrash Sharei Yosher
4102 16 ave	Brooklyn	NY	11219	none	donation	$1,500
Chevra Tomchei Shabbos
Israel Zupnick Drive	Monroe	NY	10950	none	donation	$5,000
Mesifta Kollel Byone
street	Brooklyn	NY	11219	none	donation	$5,000

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$20,514	TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

Field	Value	IRS element (for citing)
Unrelated Business Taxbl Incm	$5,687	UnrelatedBusinessTaxblIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Unrelated Business Taxbl Incm	$5,687	UnrelatedBusinessTaxblIncmAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$5,687	TotalIncomeProducingActyAmt

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

Contributor Information ContributorInformationGrp (2 entries)

ContributorContributorNum	Address Line1ContributorUSAddress/AddressLine1Txt	CityContributorUSAddress/CityNm	State AbbreviationContributorUSAddress/StateAbbreviationCd	ZIPContributorUSAddress/ZIPCd	Total ContributionsTotalContributionsAmt	Person ContributionPersonContributionInd
LEF FAMILY TRUST
1	193 WILLIAMSBURGH STREET WEST	BROOKLYN	NY	11211	$12,600	Yes (X)
LEONARD FRIEDMAN
2	193 WILLIAMSBURGH STREET WEST	BROOKLYN	NY	11211	$15,514	Yes (X)

Other Liabilities Schedule OtherLiabilitiesSchedule

Other Liabilities Detail OtherLiabilitiesDetail

Field	Value	IRS element (for citing)
Desc	CREDIT CARDS	Desc
BOY Book Value	$500	BOYBookValueAmt

Substantial Contributors Sch SubstantialContributorsSch

Substantial Contributor Detail SubstantialContributorDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	LEF FAMILY TRUST	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	193 WILLIAMSBURG ST WEST	AddressLine1Txt
City	BROOKLYN	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11211	ZIPCd

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxt	AmtAmt
NY Char 500	$100
IRS-form 990-pf	$55

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