PINCHES & CHANIE LANDAU FOUNDATION INC: Form 990PF, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- PINCHES & CHANIE LANDAU FOUNDATION INC (EIN 46-1665626)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-04
- IRS object ID
- 202433099349100343
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-04T12:46:16-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 821248540 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BUNKER AND COMPANY CPA PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1021 38TH ST STE 604 | AddressLine1Txt |
| City | BROOKLYN | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 112191865 | 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 | 461665626 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PINCHES & CHANIE LANDAU FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PINC | BusinessNameControlTxt |
| Phone | 7184352072 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5218 11TH AVENUE | AddressLine1Txt |
| City | BROOKLYN | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11219 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PINCHES LANDAU | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 7184352072 | PhoneNum |
| Signature | 2024-11-01 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JOEL LOWY | PreparerPersonNm |
| PTIN | P00370998 | PTIN |
| Phone | 7184384858 | PhoneNum |
| Preparation | 2024-11-01 | PreparationDt |
| 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 | $789 | FMVAssetsEOYAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $65,000 | ContriRcvdRevAndExpnssAmt |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Total Rev And Expnss | $65,000 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $0 | TotalNetInvstIncmAmt |
| Tot Opr Expenses Rev And Expnss | $0 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $129,600 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $129,600 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $129,600 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $129,600 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$64,600 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $65,389 | CashBOYAmt |
| Cash EOY | $789 | CashEOYAmt |
| Cash EOYFMV | $789 | CashEOYFMVAmt |
| Total Assets BOY | $65,389 | TotalAssetsBOYAmt |
| Total Assets EOY | $789 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $789 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
| No Donor Rstr Net Assests BOY | $65,389 | NoDonorRstrNetAssestsBOYAmt |
| No Donor Rstr Net Assests EOY | $789 | NoDonorRstrNetAssestsEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $65,389 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $789 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $65,389 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $789 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $65,389 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$64,600 | ExcessRevenueOverExpensesAmt |
| Subtotal | $789 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $789 | 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 | false | 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 | PINCHES LANDAU | IndividualWithBooksNm |
| Phone | 7184352072 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5218 11TH AVENUE | AddressLine1Txt |
| City | BROOKLYN | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11219 | 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 | 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 |
| 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 (3 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 |
|---|---|---|---|---|---|---|---|---|
| PINCHES LANDAU | ||||||||
| 5218 11TH AVENUE | BROOKLYN | NY | 11219 | PRESIDENT | 1.00 | $0 | $0 | $0 |
| CHANIE LANDAU | ||||||||
| 5218 11TH AVENUE | BROOKLYN | NY | 11219 | VICE PRESIDE | 000.00 | $0 | $0 | $0 |
| SOLOMON LANDAU | ||||||||
| 5218 11TH AVENUE | BROOKLYN | NY | 11219 | SECRETARY | 000.00 | $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 |
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 | $66,178 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $66,178 | TotalFMVOfUnusedAssetsAmt |
| Adjusted Total FMV Of Unused Ast | $66,178 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $993 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $65,185 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $3,259 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $3,259 | MinimumInvestmentReturnAmt |
| Distributable Before Adj | $3,259 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $3,259 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $3,259 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $129,600 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $129,600 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $3,259 | DistributableAsAdjustedAmt |
| Excess Distribution Cyov Yr5 | $20,426 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $40,229 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $475,941 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $243,898 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $74,354 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $854,848 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $129,600 | QualifyingDistributionsAmt |
| Applied To Current Year | $3,259 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $126,341 | RemainingDistriFromCorpusAmt |
| Total Corpus | $981,189 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov From Yr5 | $20,426 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $960,763 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $40,229 | ExcessFromYear4Amt |
| Excess From Year3 | $475,941 | ExcessFromYear3Amt |
| Excess From Year2 | $243,898 | ExcessFromYear2Amt |
| Excess From Year1 | $74,354 | ExcessFromYear1Amt |
| Excess From Current Year | $126,341 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (7 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|---|
| (no name) | |||||||
| VARIOUS SMALL DONATIONS | BROOKLYN | NY | 11219 | NONE | PC | RELIGIOUS | $51,600 |
| CONG AVNEI ZEDEK SIFREI RABBEINI | |||||||
| 5 SANZ CT | MONROE | NY | 10952 | NONE | PC | RELIGIOUS | $5,000 |
| CONG BEIS AHARON | |||||||
| 59 RUTLEDGE STREET | BROOKLYN | NY | 11249 | NONE | PC | RELIGIOUS | $12,500 |
| CONG YETEV LEV | |||||||
| 16 GARFIELD RD | MONROE | NY | 10950 | NONE | PC | RELIGIOUS | $28,300 |
| CONG DIVREI YOEL D'SATMAR | |||||||
| 161 HARRISON AVE | BROOKLYN | NY | 11206 | NONE | PC | RELIGIOUS | $5,700 |
| MERKAZ CHASIDEI VIZNITZ | |||||||
| 285 LEE AVE SUITE 1 | BROOKLYN | NY | 11206 | NONE | PC | RELIGIOUS | $20,000 |
| UTA OF BORO PARK | |||||||
| 5301 14TH AVE | BROOKLYN | NY | 11219 | NONE | PC | EDUCATION | $6,500 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $129,600 | 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 |
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