SAM AND JUDITH FREIER FOUNDATION: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: SAM AND JUDITH FREIER FOUNDATION (EIN 46-1349491)
Tax period: 2023-11-01 to 2024-10-31
Filed: 2024-12-16
IRS object ID: 202443519349100014
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
Accounting Fees Schedule
Investments Other Schedule2
Other Expenses Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-12-16T09:06:59-08:00	ReturnTs
Tax Period End	2024-10-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	113490347	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Jerrold L Walkenfeld CPA	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1294 East 19th St	AddressLine1Txt
City	Brooklyn	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11230	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990PF	ReturnTypeCd
Tax Period Begin	2023-11-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	461349491	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SAM AND JUDITH FREIER FOUNDATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	SAMA	BusinessNameControlTxt
Phone	7184364386	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1027 EAST 28TH STREET	AddressLine1Txt
City	BROOKLYN	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11210	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	SAM FREIER	PersonNm
Person Title	Trustee	PersonTitleTxt
Signature	2024-12-16	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JERROLD L WALKENFELD	PreparerPersonNm
PTIN	P01422416	PTIN
Phone	7186482700	PhoneNum
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	$103,177	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	$35,560	ContriRcvdRevAndExpnssAmt
Total Rev And Expnss	$35,560	TotalRevAndExpnssAmt
Total Net Invst Incm	$0	TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss	$3,100	AccountingFeesRevAndExpnssAmt
Accounting Fees Chrtbl Prps	$3,100	AccountingFeesChrtblPrpsAmt
Other Expenses Rev And Expnss	$50	OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl	$50	OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss	$3,150	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$0	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$3,150	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$32,805	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$32,805	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$35,955	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$0	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$35,955	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	-$395	ExcessRevenueOverExpensesAmt
Net Investment Income	$0	NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash BOY	$3,572	CashBOYAmt
Cash EOY	$3,177	CashEOYAmt
Cash EOYFMV	$3,177	CashEOYFMVAmt
Other Investments BOY	$100,000	OtherInvestmentsBOYAmt
Other Investments EOY	$100,000	OtherInvestmentsEOYAmt
Other Investments EOYFMV	$100,000	OtherInvestmentsEOYFMVAmt
Total Assets BOY	$103,572	TotalAssetsBOYAmt
Total Assets EOY	$103,177	TotalAssetsEOYAmt
Total Assets EOYFMV	$103,177	TotalAssetsEOYFMVAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY	$103,572	NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY	$103,177	NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY	$103,572	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$103,177	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$103,572	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$103,177	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$103,572	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	-$395	ExcessRevenueOverExpensesAmt
Subtotal	$103,177	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$103,177	TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$0	InvestmentIncomeExciseTaxAmt
Tax Due	$0	TaxDueAmt
Applied To ES Tax	$0	AppliedToESTaxAmt

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	false	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

Persons With Books Name PersonsWithBooksName

Field	Value	IRS element (for citing)
Business Name Line1	ORGANIZATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	7184364386	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	1027 EAST 28TH STREET	AddressLine1Txt
City	BROOKLYN	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11210	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
Acts Fail To Qlfy As Exceptions	false	ActsFailToQlfyAsExceptionsInd
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
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 (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt
SAM FREIER
1027 EAST 28TH STREET	BROOKLYN	NY	11210	Trustee	0.50	$0
JUDITH FREIER
1027 EAST 28TH STREET	BROOKLYN	NY	11210	Trustee	0.50	$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

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

Field	Value	IRS element (for citing)
Description1	EDUCATIONAL GRANT FOR RELIGIOUS INST.	Description1Txt
Expenses1	$15,600	Expenses1Amt
Description2	CHARITABLE GRANTS	Description2Txt
Expenses2	$4,939	Expenses2Amt
Description3	RELIGOUS GRANTS	Description3Txt
Expenses3	$12,266	Expenses3Amt

Minimum Investment Return MinimumInvestmentReturnGrp

Field	Value	IRS element (for citing)
Average Monthly FMV Of Sec	$0	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$3,587	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$100,000	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$103,587	TotalFMVOfUnusedAssetsAmt
Reduction Claimed	$0	ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast	$103,587	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$1,554	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$102,033	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$5,102	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$5,102	MinimumInvestmentReturnAmt
Distributable Before Adj	$5,102	DistributableBeforeAdjAmt
Distributable Before Ded	$5,102	DistributableBeforeDedAmt
Distributable As Adjusted	$5,102	DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$35,955	ExpensesAndContributionsAmt
Qualifying Distributions	$35,955	QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$5,102	DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5	$14,000	ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4	$68,157	ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3	$26,624	ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2	$174,048	ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1	$95,242	ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov	$378,071	TotalExcessDistributionCyovAmt
Qualifying Distributions	$35,955	QualifyingDistributionsAmt
Treated As Distri From Corpus	$0	TreatedAsDistriFromCorpusAmt
Applied To Current Year	$5,102	AppliedToCurrentYearAmt
Remaining Distri From Corpus	$30,853	RemainingDistriFromCorpusAmt
Total Corpus	$408,924	TotalCorpusAmt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5	$14,000	ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr	$394,924	ExcessDistriCyovToNextYrAmt
Excess From Year4	$68,157	ExcessFromYear4Amt
Excess From Year3	$26,624	ExcessFromYear3Amt
Excess From Year2	$174,048	ExcessFromYear2Amt
Excess From Year1	$95,242	ExcessFromYear1Amt
Excess From Current Year	$30,853	ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Field	Value	IRS element (for citing)
Contributing Manager	SAM FREIER	ContributingManagerNm
Contributing Manager	JUDITH FREIER	ContributingManagerNm
Only Contri To Preselected	Yes (X)	OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (4 entries)

Address Line1RecipientUSAddress/AddressLine1Txt	CityRecipientUSAddress/CityNm	State AbbreviationRecipientUSAddress/StateAbbreviationCd	ZIPRecipientUSAddress/ZIPCd	Recipient RelationshipRecipientRelationshipTxt	Recipient Foundation StatusRecipientFoundationStatusTxt	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt
CONG BAIS EPHRAIM
2802 AVENUE J	BROOKLYN	NY	11210	none	pc	RELIGIOUS	$12,266
YESHIVA TORAH VODAATH
425 EAST 9TH STREET	BROOKLYN	NY	11218	none	pc	EDUCATIONAL GRANT FOR RELIGIOUS INST.	$2,600
BAIS YAAKOV DRAV MEIR
85 PARKVILLE AVE	BROOKLYN	NY	11230	none	PC	EDUCATIONAL GRANT FOR RELIGIOUS INST.	$13,000
VARIOUS UNDER 500
1027 EAST 28TH STREET	BROOKLYN	NY	11210	NONE	PC	CHARITABLE	$4,939

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$32,805	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

Schedule B IRS990ScheduleB

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
General Rule	Yes (X)	GeneralRuleInd

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	1	ContributorNum
Contributor Person	SAM JUDITH FREIER	ContributorPersonNm

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	1027 EAST 28TH STREET	AddressLine1Txt
City	BROOKLYN	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11210	ZIPCd

Field	Value	IRS element (for citing)
Total Contributions	$35,560	TotalContributionsAmt
Person Contribution	Yes (X)	PersonContributionInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

Field	Value	IRS element (for citing)
Amt	$3,100	Amt
Net Investment Income	$0	NetInvestmentIncomeAmt
Adjusted Net Income	$0	AdjustedNetIncomeAmt
Disbursements Charitable Prps	$3,100	DisbursementsCharitablePrpsAmt

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp

Field	Value	IRS element (for citing)
Category Or Item	PARTNERSHIPS	CategoryOrItemTxt
Listed At Cost Or FMV	AT COST	ListedAtCostOrFMVCd
Book Value	$100,000	BookValueAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

Field	Value	IRS element (for citing)
Desc	OFFICE	Desc
Revenue And Expenses Per Books	$50	RevenueAndExpensesPerBooksAmt
Disbursements Charitable Prps	$50	DisbursementsCharitablePrpsAmt

SAM AND JUDITH FREIER FOUNDATION: Form 990PF, tax year 2023

Return header ReturnHeader

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Preparer US Address PreparerUSAddress

Filer Filer

Business Name BusinessName

US Address USAddress

Business Officer BusinessOfficerGrp

Preparer Person PreparerPersonGrp

Form 990-PF IRS990PF

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Statements Regarding Acty StatementsRegardingActyGrp

Persons With Books Name PersonsWithBooksName

Location Of Books US Address LocationOfBooksUSAddress

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

Minimum Investment Return MinimumInvestmentReturnGrp

Distributable Amount DistributableAmountGrp

PF Qualifying Distributions PFQualifyingDistributionsGrp

Undistributed Income UndistributedIncomeGrp

Supplementary Information SupplementaryInformationGrp

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (4 entries)

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Contributor US Address ContributorUSAddress

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

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