AALIYAH MEMORIAL FUND INC: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
AALIYAH MEMORIAL FUND INC (EIN 20-1613493)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-01
IRS object ID
202403069349100830
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)
Return2024-11-01T11:54:31-04:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN134183440PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1ANTHONY J RUSSO CPA LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line139 MANOR HOUSE LANEAddressLine1Txt
CityDOBBS FERRYCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10522ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN201613493EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AALIYAH MEMORIAL FUNDBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlAALIBusinessNameControlTxt
Phone9144379323PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1C/O A RUSSO 39 MANOR HOUSE LANEAddressLine1Txt
CityDOBBS FERRYCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10522ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRASHAD HAUGHTONPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone9144379323PhoneNum
Signature2024-11-15SignatureDt
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonANTHONY J RUSSOPreparerPersonNm
PTINP01386267PTIN
Phone9144379323PhoneNum
Preparation2024-10-29PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$1,067,086FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$15,000ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$575InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$575InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$575InterestOnSavingsAdjNetIncmAmt
Dividends Rev And Expnss$22,788DividendsRevAndExpnssAmt
Dividends Net Invst Incm$22,788DividendsNetInvstIncmAmt
Dividends Adj Net Incm$22,788DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss-$10,664NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$132,287GrossSalesPriceAmt
Net ST Capital Gain Adj Net Incm$524NetSTCapitalGainAdjNetIncmAmt
Other Income Rev And Expnss$3,951OtherIncomeRevAndExpnssAmt
Other Income Net Invst Incm$3,951OtherIncomeNetInvstIncmAmt
Other Income Adj Net Incm$3,951OtherIncomeAdjNetIncmAmt
Total Rev And Expnss$31,650TotalRevAndExpnssAmt
Total Net Invst Incm$27,314TotalNetInvstIncmAmt
Total Adj Net Incm$27,838TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$4,085AccountingFeesRevAndExpnssAmt
Other Prof Fees Rev And Expnss$4,940OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm$4,940OtherProfFeesNetInvstIncmAmt
Taxes Rev And Expnss$498TaxesRevAndExpnssAmt
Other Expenses Rev And Expnss$91OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$9,614TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$4,940TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$54,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$54,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$63,614TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$4,940TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$54,000TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$31,964ExcessRevenueOverExpensesAmt
Net Investment Income$22,374NetInvestmentIncomeAmt
Adjusted Net Income$27,838AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$122,776CashBOYAmt
Cash EOY$79,609CashEOYAmt
Cash EOYFMV$79,609CashEOYFMVAmt
Sav And Temp Cash Invst BOY$18,674SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$16,505SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$16,505SavAndTempCashInvstEOYFMVAmt
Other Investments BOY$989,477OtherInvestmentsBOYAmt
Other Investments EOY$1,002,861OtherInvestmentsEOYAmt
Other Investments EOYFMV$970,972OtherInvestmentsEOYFMVAmt
Total Assets BOY$1,130,927TotalAssetsBOYAmt
Total Assets EOY$1,098,975TotalAssetsEOYAmt
Total Assets EOYFMV$1,067,086TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Retained Earning BOY$1,130,927RetainedEarningBOYAmt
Retained Earning EOY$1,098,975RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$1,130,927TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$1,098,975TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$1,130,927TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$1,098,975TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$1,130,927TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$31,964ExcessRevenueOverExpensesAmt
Other Increases$12OtherIncreasesAmt
Subtotal$1,098,975SubtotalAmt
Tot Net Ast Or Fund Balances EOY$1,098,975TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (2 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
PUBLICALLY TRADED SECURITIESP$34,632$34,108$524$524
PUBLICALLY TRADED SECURITIESP$97,655$108,843-$11,188-$11,188
FieldValueIRS element (for citing)
Capital Gain Net Income-$10,664CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss$524NetShortTermCapitalGainLossAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$311InvestmentIncomeExciseTaxAmt
Subtotal$311SubtotalAmt
Tax Based On Investment Income$311TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$304EstimatedPlusOvpmtIncmTxAmt
Extsn Request Income Tax Paid$1,600ExtsnRequestIncomeTaxPaidAmt
Total Payments And Credits$1,904TotalPaymentsAndCreditsAmt
Overpayment$1,593OverpaymentAmt
Applied To ES Tax$1,593AppliedToESTaxAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Form990 PF Filed With Atty GenfalseForm990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressWWW.AALIYAH.COMWebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1ANTHONY J RUSSOBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone9144379323PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line139 MANOR HOUSE LANEAddressLine1Txt
CityDOBBS FERRYCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10522ZIPCd
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
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 PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
DIANE HAUGHTON
CO A RUSSO 39 MANOR HOUSE LANEDOBBS FERRYNY10522SECRETARY0.25$0$0$0
RASHAD HAUGHTON
CO A RUSSO 39 MANOR HOUSE LANEDOBBS FERRYNY10522PRESIDENT0.25$0$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$906,920AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$103,592AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$1,010,512TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$1,010,512AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$15,158CashDeemedCharitableAmt
Net Vl Noncharitable Assets$995,354NetVlNoncharitableAssetsAmt
Minimum Investment Return$49,768MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$49,768MinimumInvestmentReturnAmt
Tax Based On Investment Income$311TaxBasedOnInvestmentIncomeAmt
Total Tax$311TotalTaxAmt
Distributable Before Adj$49,457DistributableBeforeAdjAmt
Distributable Before Ded$49,457DistributableBeforeDedAmt
Distributable As Adjusted$49,457DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$54,000ExpensesAndContributionsAmt
Qualifying Distributions$54,000QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$49,457DistributableAsAdjustedAmt
Undistributed Income PY$1,194UndistributedIncomePYAmt
Qualifying Distributions$54,000QualifyingDistributionsAmt
Applied To Year1$1,194AppliedToYear1Amt
Applied To Current Year$49,457AppliedToCurrentYearAmt
Remaining Distri From Corpus$3,349RemainingDistriFromCorpusAmt
Total Corpus$3,349TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$3,349ExcessDistriCyovToNextYrAmt
Excess From Current Year$3,349ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
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
HUDSON VALLEY FAMILY CHURCH
39 MANOR HOUSE LANEDOBBS FERRYNY10601NONEPUBLICUNRESTRICTED$5,000
HOFSTRA UNIVERSITY
102K HOFSTRA HALLHEMPSTEADNY11550NONEPUBLICUNRESTRICTED$5,000
MEMORIAL SLOAN KETTERING
PO BOX 5028HAGERSTOWNMD21741NONEPUBLICUNRESTRCITED$5,000
CENTRAL PARK TREE CONSERVANCY
717 5TH AVENEW YORKNY10022NONEPUBLICUNRESTRICTED$2,000
ST JUDES RESEARCH HOSPITAL
501 ST JUDE PLACEMEMPHISTN38105NONEPUBLICUNRESTRICTED$6,000
AMERICAN HEART ASSN
PO BOX 840692DALLASTX75284NONEPUBLICUNRESTRICTED$5,000
HAWAII COMMUNITY FOUNDATION
827 FORT STREET MALLHONOLULUHI96813NONEPUBLICUNRESTRICTED$10,000
NOVO
1240 N LAKEVIEW AVE 120ANAHEIMCA92807NONEPUBLICUNRESTRICTED$6,000
SAG AFTRA FOUNDATION
5757 WILSHIRE BLVD PH1LOS ANGELESCA90036NONEPUBLICUNRESTRICTED$10,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$54,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$575ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$22,788ExclusionAmt

Other Investment Income OtherInvestmentIncomeGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$3,951ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion-$10,664ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$16,650ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$16,650TotalIncomeProducingActyAmt

Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp

Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp (3 entries)

Line NumberLineNumberTxtRelationship StatementRelationshipStatementTxt
1AACTIVITIES GENERATE INCOME FOR ORGANIZATION
1ATO SUPPORT OTHER ORGANIZATIONS RECOGNIZED
1AUNDER CODE 501(C)3 OF THE IRC

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 Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1AALIYAH LLCBusinessNameLine1Txt

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line139 MANOR HOUSE LANEAddressLine1Txt
CityDOBBS FERRYCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10522ZIPCd
FieldValueIRS element (for citing)
Total Contributions$15,000TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryINDIRECT ACCOUNTING FEESCategoryTxt
Amt$4,085Amt

Expln Of Non Filing With AG Stmt ExplnOfNonFilingWithAGStmt

FieldValueIRS element (for citing)
ExplanationNOT REQUIRED TO FILE IN ANY STATEExplanationTxt

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp (2 entries)

Category Or ItemCategoryOrItemTxtListed At Cost Or FMVListedAtCostOrFMVCdBook ValueBookValueAmtEOYFMVEOYFMVAmt
MARKETABLE SECURITIES, EQUITY
FUNDS & MUTUAL FUNDSAT COST$1,002,861$970,972

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt
EXPENSES
OFFICE SUPPLIES$91

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail

FieldValueIRS element (for citing)
DescCHASE BROKERAGEDesc
Revenue And Expenses Per Books$3,951RevenueAndExpensesPerBooksAmt
Net Investment Income$3,951NetInvestmentIncomeAmt
Adjusted Net Income$3,951AdjustedNetIncomeAmt

Other Increases Schedule OtherIncreasesSchedule

Other Increases Detail OtherIncreasesDetail

FieldValueIRS element (for citing)
DescBOOK/TAX DIFFDesc
Amt$12Amt

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryINVESTMENT MANAGEMENT FEECategoryTxt
Amt$4,940Amt
Net Investment Income$4,940NetInvestmentIncomeAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryFOREIGN TAX ON DIVIDENDSCategoryTxt
Amt$498Amt

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