AIN SOF CHARITABLE FOUNDATION: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
AIN SOF CHARITABLE FOUNDATION (EIN 85-3945236)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-06
IRS object ID
202403119349101555
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 ReturnHeader

FieldValueIRS element (for citing)
Return2024-11-06T07:47:08-08:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN464749070PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1EFFY STEIGMAN & CO CPAS PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1505 CROWN STAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP112135126ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN853945236EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AIN SOF CHARITABLE FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlAINSBusinessNameControlTxt
Phone3014731499PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1580 CROWN STREET 315AddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11213ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonYITZCHOK GOURARYPersonNm
Person TitleTrusteePersonTitleTxt
Signature2024-11-06SignatureDt
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 PersonEffy SteigmanPreparerPersonNm
PTINP00705400PTIN
Phone3475337210PhoneNum
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$91FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$5,900ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$2InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$2InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$2InterestOnSavingsAdjNetIncmAmt
Dividends Rev And Expnss$2,447DividendsRevAndExpnssAmt
Dividends Net Invst Incm$2,447DividendsNetInvstIncmAmt
Dividends Adj Net Incm$2,447DividendsAdjNetIncmAmt
Total Rev And Expnss$8,349TotalRevAndExpnssAmt
Total Net Invst Incm$2,449TotalNetInvstIncmAmt
Total Adj Net Incm$2,449TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$2,500AccountingFeesRevAndExpnssAmt
Interest Rev And Expnss$4InterestRevAndExpnssAmt
Other Expenses Rev And Expnss$450OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$2,954TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$237,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$237,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$239,954TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$237,000TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$231,605ExcessRevenueOverExpensesAmt
Net Investment Income$2,449NetInvestmentIncomeAmt
Adjusted Net Income$2,449AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$198,257CashBOYAmt
Cash EOY$91CashEOYAmt
Cash EOYFMV$91CashEOYFMVAmt
Other Assets BOY$33,439OtherAssetsBOYAmt
Total Assets BOY$231,696TotalAssetsBOYAmt
Total Assets EOY$91TotalAssetsEOYAmt
Total Assets EOYFMV$91TotalAssetsEOYFMVAmt
Other Liabilities BOY$25,057OtherLiabilitiesBOYAmt
Other Liabilities EOY$25,057OtherLiabilitiesEOYAmt
Total Liabilities BOY$25,057TotalLiabilitiesBOYAmt
Total Liabilities EOY$25,057TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$206,639NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY-$24,966NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$206,639TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY-$24,966TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$231,696TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$91TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$206,639TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$231,605ExcessRevenueOverExpensesAmt
Subtotal-$24,966SubtotalAmt
Tot Net Ast Or Fund Balances EOY-$24,966TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$34InvestmentIncomeExciseTaxAmt
Subtotal$34SubtotalAmt
Tax Based On Investment Income$34TaxBasedOnInvestmentIncomeAmt
Tax Due$34TaxDueAmt
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
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 Line1YITZCHOK GOURARYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3014731499PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1580 CROWN STREET 315AddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11213ZIPCd
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
YITZCHOK GOURARY
580 CROWN STREET 315BROOKLYNNY11213Trustee0.00$0
RIVKAH GOURARY
580 CROWN STREET 315BROOKLYNNY11213Trustee0.00$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$99,174AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$16,719FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$115,893TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$115,893AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$1,738CashDeemedCharitableAmt
Net Vl Noncharitable Assets$114,155NetVlNoncharitableAssetsAmt
Minimum Investment Return$5,708MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$5,708MinimumInvestmentReturnAmt
Tax Based On Investment Income$34TaxBasedOnInvestmentIncomeAmt
Total Tax$34TotalTaxAmt
Distributable Before Adj$5,674DistributableBeforeAdjAmt
Distributable Before Ded$5,674DistributableBeforeDedAmt
Distributable As Adjusted$5,674DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$237,000ExpensesAndContributionsAmt
Qualifying Distributions$237,000QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$5,674DistributableAsAdjustedAmt
Excess Distribution Cyov Yr3$62,500ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$1,858,343ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$520,554ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$2,441,397TotalExcessDistributionCyovAmt
Qualifying Distributions$237,000QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$5,674AppliedToCurrentYearAmt
Remaining Distri From Corpus$231,326RemainingDistriFromCorpusAmt
Total Corpus$2,672,723TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$2,672,723ExcessDistriCyovToNextYrAmt
Excess From Year3$62,500ExcessFromYear3Amt
Excess From Year2$1,858,343ExcessFromYear2Amt
Excess From Year1$520,554ExcessFromYear1Amt
Excess From Current Year$231,326ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (10 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
VARIOUS CHARITIES
580 CROWN STREET 315BROOKLYNNY11213UNRELATEDFINANCIAL ASSISTANCE$73,000
BETH CHABAD CS
9 MANDARINIRVINECA92604UNRELATEDRELIGIOUS$40,000
BNOS MENACHEM
739 EAST NY AVEBROOKLYNNY11203UNRELATEDEDUCATION$28,000
Chabad Israeli Center Atlanta Inc
4276 CHAMBLEE DUNWOODY RDATLANTAGA30341UNRELATEDRELIGIOUS$15,000
CHAMAH
473 EMPIRE BLVDBROOKLYNNY11225UNRELATEDFINANCIAL ASSISTANCE$13,000
MERKAZ AVREICHIM
580 CROWN STREET 315BROOKLYNNY11213UNRELATEDEDUCATION$25,000
TEN YAD
1291 PRESIDENT STREETBROOKLYNNY11213UNRELATEDFINANCIAL AID$5,000
CHABAD OF IRVINE
5010 BARRANCA PKWYIRVINECA92604UNRELATEDRELIGIOUS$10,000
CHABAD PLAYA DEL CARMEN
823 MONTGOMERY STBROOKLYNNY11213UNRELATEDRELIGIOUS$10,000
Rabbinical Yeshiva of Cincinnati In
2395 TWIGWOOD LNCINCINNATIOH45237UNREALTEDEDUCATIONAL$18,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$237,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$2RelatedOrExemptFunctionIncmAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$2,447RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$2,449RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$2,449TotalIncomeProducingActyAmt

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 PersonISAAC GURARYContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1580 CROWN STREET 315AddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11213ZIPCd
FieldValueIRS element (for citing)
Total Contributions$5,900TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
Amt$2,500Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

FieldValueIRS element (for citing)
DescBANK FEESDesc
Revenue And Expenses Per Books$450RevenueAndExpensesPerBooksAmt

Other Liabilities Schedule OtherLiabilitiesSchedule

Other Liabilities Detail OtherLiabilitiesDetail

FieldValueIRS element (for citing)
DescUNRECOGNIZED GAINDesc
BOY Book Value$25,057BOYBookValueAmt
EOY Book Value$25,057EOYBookValueAmt

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