ETERNAL FOUNDATION USA INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
ETERNAL FOUNDATION USA INC (EIN 47-5679399)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-15
IRS object ID
202433209349310348
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)
Return2024-11-15T12:33:24-05:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN273121426PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1KKM CPA ASSOCIATES PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1100 RING RD STE 300AddressLine1Txt
CityGARDEN CITYCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11530ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN475679399EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ETERNAL FOUNDATION USA INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlETERBusinessNameControlTxt
Phone5166635990PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line120 CASTLE WALKAddressLine1Txt
CitySCARSDALECityNm
State AbbreviationNYStateAbbreviationCd
ZIP10583ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSAMIN SHARMAPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone5166635990PhoneNum
Signature2024-11-14SignatureDt
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonK K MEHTA CPAPreparerPersonNm
PTINP00286954PTIN
Phone5166635990PhoneNum
Preparation2024-11-14PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerSAMIN SHARMAPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line120 CASTLE WALKAddressLine1Txt
CitySCARSDALECityNm
State AbbreviationNYStateAbbreviationCd
ZIP10583ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$414,510GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2015FormationYr
Legal Domicile StateNYLegalDomicileStateCd
Activity Or MissionTO PROVIDE FUNDING AND SUPPORT TO INDIVIDUALS AND/OR ORGANIZATIONS WHO PROMOTE SOCIAL DEVELOPMENT, FOOD AND CLOTHING FOR THE POOR AND NEEDY, INFRASTRUCTURE, ENVIRONMENTAL ISSUES, AND PROGRAMES FOR THOSE HIT BY NATURAL DISASTERS AND OTHER CALAMITIES, SUCH AS FLOODS, DROUGHTS AND EARTHQUAKES, IN THE UNITED STATES AND ALL OVER THE WORLD.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$225,500PYContributionsGrantsAmt
CY Contributions Grants$414,500CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$5PYInvestmentIncomeAmt
CY Investment Income$10CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$225,505PYTotalRevenueAmt
CY Total Revenue$414,510CYTotalRevenueAmt
PY Grants And Similar Paid$64,500PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$165,000CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$59,645CYTotalFundraisingExpenseAmt
PY Other Expenses$7,499PYOtherExpensesAmt
CY Other Expenses$77,995CYOtherExpensesAmt
PY Total Expenses$71,999PYTotalExpensesAmt
CY Total Expenses$242,995CYTotalExpensesAmt
PY Revenues Less Expenses$153,506PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$171,515CYRevenuesLessExpensesAmt
Total Assets BOY$709,640TotalAssetsBOYAmt
Total Assets EOY$881,155TotalAssetsEOYAmt
Total Liabilities BOY$60,001TotalLiabilitiesBOYAmt
Total Liabilities EOY$60,001TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$649,639NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$821,154NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO PROVIDE FUNDING AND SUPPORT TO INDIVIDUALS AND/OR ORGANIZATIONS WHO PROMOTE SOCIAL DEVELOPMENT, FOOD AND CLOTHING FOR THE POOR AND NEEDY, INFRASTRUCTURE, ENVIRONMENTAL ISSUES, AND PROGRAMS FOR THOSE HIT BY NATURAL DISASTERS AND OTHER CALAMITIES, SUCH AS FLOODS, DROUGHTS AND EARTHQUAKES, IN THE UNITED STATES AND ALL OVER THE WORLD.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescTO PROVIDE FUNDING AND SUPPORT TO INDIVIDUALS AND/OR ORGANIZATIONS WHO PROMOTE SOCIAL DEVELOPMENT, FOOD AND CLOTHING FOR THE POOR AND NEEDY, INFRASTRUCTURE, ENVIRONMENTAL ISSUES, AND PROGRAMS FOR THOSE HIT BY NATURAL DISASTERS AND OTHER CALAMITIES, SUCH AS FLOODS, DROUGHTS AND EARTHQUAKES, IN THE UNITED STATES AND ALL OVER THE WORLD.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$183,350ExpenseAmt
Grant$165,000GrantAmt
DescTO PROVIDE FUNDING AND SUPPORT TO INDIVIDUALS AND/OR ORGANIZATIONS WHO PROMOTE SOCIAL DEVELOPMENT, FOOD AND CLOTHING FOR THE POOR AND NEEDY, INFRASTRUCTURE, ENVIRONMENTAL ISSUES, AND PROGRAMS FOR THOSE HIT BY NATURAL DISASTERS AND OTHER CALAMITIES, SUCH AS FLOODS, DROUGHTS AND EARTHQUAKES, IN THE UNITED STATES AND ALL OVER THE WORLD.Desc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$183,350TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Grant$165,000TotalOtherProgSrvcGrantAmt
Total Program Service Expenses$183,350TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsYes (true)GrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredfalseScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonSAMIN SHARMAPersonNm
Phone5166635990PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line120 CASTLE WALKAddressLine1Txt
CitySCARSDALECityNm
State AbbreviationNYStateAbbreviationCd
ZIP10583ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
RAJENDRA GUPTA
TREASURERYes (X)$0$0$0
AJEY JAIN
OFFICERYes (X)$0$0$0
MANJU SHARMA
VICE PRESIDEYes (X)$0$0$0
RAMAN SHARMA
TREASURERYes (X)$0$0$0
SAMIN SHARMA
PRESIDENTYes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$414,500AllOtherContributionsAmt
Total Contributions$414,500TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$10TotalRevenueColumnAmt
Related Or Exempt Func Income$10RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$414,510TotalRevenueColumnAmt
Related Or Exempt Func Income$10RelatedOrExemptFuncIncomeAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$80,000TotalAmt
Program Services$80,000ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$85,000TotalAmt
Program Services$85,000ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$1,750TotalAmt
Program Services$1,750ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$600TotalAmt
Program Services$600ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$16,000TotalAmt
Program Services$16,000ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$59,645TotalAmt
Fundraising$59,645FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$242,995TotalAmt
Program Services$183,350ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$59,645FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$709,640BOYAmt
EOY$381,155EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
EOY$500,000EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$709,640BOYAmt
EOY$881,155EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$60,001BOYAmt
EOY$60,001EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$60,001BOYAmt
EOY$60,001EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$649,639BOYAmt
EOY$821,154EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$649,639BOYAmt
EOY$821,154EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$709,640BOYAmt
EOY$881,155EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$171,515ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$84,600CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,000CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$501,000CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$225,500CurrentTaxYearMinus1YearAmt
Current Tax Year$414,500CurrentTaxYearAmt
Total$1,226,600TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$84,600CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,000CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$501,000CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$225,500CurrentTaxYearMinus1YearAmt
Current Tax Year$414,500CurrentTaxYearAmt
Total$1,226,600TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$1,226,600PublicSupportTotal170Amt
Total Support$1,226,600TotalSupportAmt
Gross Receipts Rltd Activities$20GrossReceiptsRltdActivitiesAmt
Public Support CY1701.00000PublicSupportCY170Pct
Public Support PY1701.00000PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule D IRS990ScheduleD

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
Amt$60,001Amt
FieldValueIRS element (for citing)
Total Liability$60,001TotalLiabilityAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedfalseGrantRecordsMaintainedInd

Recipient Table RecipientTable (2 entries)

Business Name Line2RecipientBusinessName/BusinessNameLine2TxtAddress Line1USAddress/AddressLine1TxtAddress Line2USAddress/AddressLine2TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINCash GrantCashGrantAmtPurpose Of GrantPurposeOfGrantTxt
ONWARD PUBLISHING INC
ONWARD PUBLISHING INC464 MAIN STREET SUITE B464 MAIN STREET SUITE BPORT JEFFERSONNY11777113237745$65,000CHARITY
RAJASTHAN MEDICAL ALUMINI ASSOCIATI
RAJASTHAN MEDICAL ALUMINI ASSOCIATI89 SHORE ROAD89 SHORE ROADMANHASSETNY11030112936954$10,000CHARITY

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (6 entries)

Grant TypeGrantTypeTxtRecipientRecipientCntCash GrantCashGrantAmt
KIMBERLEY KOSTIW1$20,000
CAROL P. HENRY1$10,000
ROJA THAPI1$10,000
VIVIAN AVILLA1$10,000
YASUMURA KEISUKE1$25,000
MANISH VINAYAK1$10,000

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONTO PROVIDE FUNDING AND SUPPORT TO INDIVIDUALS AND/OR ORGANIZATIONS WHO PROMOTE SOCIAL DEVELOPMENT, FOOD AND CLOTHING FOR THE POOR AND NEEDY, INFRASTRUCTURE, ENVIRONMENTAL ISSUES, AND PROGRAMS FOR THOSE HIT BY NATURAL DISASTERS AND OTHER CALAMITIES, SUCH AS FLOODS, DROUGHTS AND EARTHQUAKES, IN THE UNITED STATES AND ALL OVER THE WORLD.
FORM 990, PAGE 2, PART III, LINE 4DTO PROVIDE FUNDING AND SUPPORT TO INDIVIDUALS AND/OR ORGANIZATIONS WHO PROMOTE SOCIAL DEVELOPMENT, FOOD AND CLOTHING FOR THE POOR AND NEEDY, INFRASTRUCTURE, ENVIRONMENTAL ISSUES, AND PROGRAMS FOR THOSE HIT BY NATURAL DISASTERS AND OTHER CALAMITIES, SUCH AS FLOODS, DROUGHTS AND EARTHQUAKES, IN THE UNITED STATES AND ALL OVER THE WORLD.
FORM 990, PAGE 6, PART VI, LINE 11BNO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 19NO DOCUMENTS AVAILABLE TO THE PUBLIC

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.