FRIEDA AND ISAAC CHARITABLE FOUNDATION: Form 990PF, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: FRIEDA AND ISAAC CHARITABLE FOUNDATION (EIN 45-3436181)
Tax period: 2022-01-01 to 2022-12-31
Filed: 2023-05-02
IRS object ID: 202311229349101136
Schema version: 2022v5.0
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
Form 990-PF
Schedule B
Legal Fees Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-05-02T11:41:45-04:00	ReturnTs
Tax Period End	2022-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	113090078	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	ZELL & ETTINGER CPA'S	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	3001 AVENUE M	AddressLine1Txt
City	BROOKLYN	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	112104744	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990PF	ReturnTypeCd
Tax Period Begin	2022-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	453436181	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	FRIEDA & ISAAC CHARITABLE	BusinessNameLine1Txt
Business Name Line2	FOUNDATION	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	FRIE	BusinessNameControlTxt
Phone	5166257035	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	48 GLENWOOD ROAD	AddressLine1Txt
City	ROSLYN	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11576	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	ISAAC SCHLESINGER	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	5166257035	PhoneNum
Signature	2023-05-01	SignatureDt

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	ISAAC	PersonFirstNm
Person Last	SCHLESINGER	PersonLastNm

Field	Value	IRS element (for citing)
SSN	XXX-XX-XXXX	SSN

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

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	DAVID SCHLOSS	PreparerPersonNm
PTIN	P01053382	PTIN
Phone	7186921212	PhoneNum
Preparation	2023-05-02	PreparationDt

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
FMV Assets EOY	$11,443	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	$10,000	ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss	$76	InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm	$76	InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm	$76	InterestOnSavingsAdjNetIncmAmt
Total Rev And Expnss	$10,076	TotalRevAndExpnssAmt
Total Net Invst Incm	$76	TotalNetInvstIncmAmt
Total Adj Net Incm	$76	TotalAdjNetIncmAmt
Legal Fees Rev And Expnss	$50	LegalFeesRevAndExpnssAmt
Legal Fees Dsbrs Chrtbl	$50	LegalFeesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss	$50	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$0	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$50	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$9,255	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$9,255	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$9,305	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$0	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$9,305	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	$771	ExcessRevenueOverExpensesAmt
Net Investment Income	$76	NetInvestmentIncomeAmt
Adjusted Net Income	$76	AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash BOY	$10,622	CashBOYAmt
Cash EOY	$11,443	CashEOYAmt
Cash EOYFMV	$11,443	CashEOYFMVAmt
Total Assets BOY	$10,622	TotalAssetsBOYAmt
Total Assets EOY	$11,443	TotalAssetsEOYAmt
Total Assets EOYFMV	$11,443	TotalAssetsEOYFMVAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind
Retained Earning BOY	$10,622	RetainedEarningBOYAmt
Retained Earning EOY	$11,393	RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY	$10,622	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$11,393	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$10,622	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$11,393	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$10,622	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	$771	ExcessRevenueOverExpensesAmt
Subtotal	$11,393	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$11,393	TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$1	InvestmentIncomeExciseTaxAmt
Subtotal	$1	SubtotalAmt
Tax Based On Investment Income	$1	TaxBasedOnInvestmentIncomeAmt
Tax Due	$1	TaxDueAmt

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
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	ISAAC SCHLESINGER	IndividualWithBooksNm
Phone	5166257035	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	48 GLENWOOD ROAD	AddressLine1Txt
City	ROSLYN	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11576	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 (2 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
ISAAC SCHLESINGER
48 GLENWOOD ROAD	ROSLYN	NY	11576	PRESIDENT	1.00	$0	$0	$0
FRIEDA SCHLESINGER
48 GLENWOOD ROAD	ROSLYN	NY	11576	SECRETARY	1.00	$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	$9,221	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$9,221	TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast	$9,221	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$138	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$9,083	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$454	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$454	MinimumInvestmentReturnAmt
Tax Based On Investment Income	$1	TaxBasedOnInvestmentIncomeAmt
Total Tax	$1	TotalTaxAmt
Distributable Before Adj	$453	DistributableBeforeAdjAmt
Distributable Before Ded	$453	DistributableBeforeDedAmt
Distributable As Adjusted	$453	DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$9,305	ExpensesAndContributionsAmt
Qualifying Distributions	$9,305	QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$453	DistributableAsAdjustedAmt
Excess Distribution Cyov Yr2	$105,140	ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1	$14,890	ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov	$120,030	TotalExcessDistributionCyovAmt
Qualifying Distributions	$9,305	QualifyingDistributionsAmt
Applied To Current Year	$453	AppliedToCurrentYearAmt
Remaining Distri From Corpus	$8,852	RemainingDistriFromCorpusAmt
Total Corpus	$128,882	TotalCorpusAmt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr	$128,882	ExcessDistriCyovToNextYrAmt
Excess From Year2	$105,140	ExcessFromYear2Amt
Excess From Year1	$14,890	ExcessFromYear1Amt
Excess From Current Year	$8,852	ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Field	Value	IRS element (for citing)
Contributing Manager	ISAAC FRIEDA SCHLESINGER	ContributingManagerNm

Application Submission Info ApplicationSubmissionInfoGrp

Field	Value	IRS element (for citing)
Recipient Person	ISAAC FRIEDA SCHLESINGER	RecipientPersonNm

Recipient US Address RecipientUSAddress

Field	Value	IRS element (for citing)
Address Line1	48 GKENWOOD ROAD	AddressLine1Txt
City	ROSLYN	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11576	ZIPCd

Field	Value	IRS element (for citing)
Recipient Phone	5166257035	RecipientPhoneNum
Form And Info And Materials	N/A	FormAndInfoAndMaterialsTxt
Submission Deadlines	N/A	SubmissionDeadlinesTxt
Restrictions On Awards	N/A	RestrictionsOnAwardsTxt

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp

Recipient Business Name RecipientBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	VARIOUS DONATIONS LESS THEN 5000	BusinessNameLine1Txt
Business Name Line2	C/O THE FOUNDATION	BusinessNameLine2Txt

Recipient US Address RecipientUSAddress

Field	Value	IRS element (for citing)
Address Line1	45 GLENWOOD ROAD	AddressLine1Txt
City	ROSLYN	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11576	ZIPCd

Field	Value	IRS element (for citing)
Recipient Relationship	NONE	RecipientRelationshipTxt
Recipient Foundation Status	EXEMPT	RecipientFoundationStatusTxt
Grant Or Contribution Purpose	CHARITABLE	GrantOrContributionPurposeTxt
Amt	$9,255	Amt

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$9,255	TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

Field	Value	IRS element (for citing)
Related Or Exempt Function Incm	$76	RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Related Or Exempt Function Incm	$76	RelatedOrExemptFunctionIncmAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$76	TotalIncomeProducingActyAmt

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	ISAAC FRIEDA SCHLESINGER	ContributorPersonNm

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	48 GLENWOOD ROAD	AddressLine1Txt
City	ROSLYN	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11576	ZIPCd

Field	Value	IRS element (for citing)
Total Contributions	$10,000	TotalContributionsAmt
Person Contribution	Yes (X)	PersonContributionInd

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFeesGrp

Field	Value	IRS element (for citing)
Category	NYS DEP OF LAW	CategoryTxt
Legal Fees	$50	LegalFeesAmt
Disbursements Charitable Prps	$50	DisbursementsCharitablePrpsAmt

FRIEDA AND ISAAC CHARITABLE FOUNDATION: Form 990PF, tax year 2022

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

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

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

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)

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

Minimum Investment Return MinimumInvestmentReturnGrp

Distributable Amount DistributableAmountGrp

PF Qualifying Distributions PFQualifyingDistributionsGrp

Undistributed Income UndistributedIncomeGrp

Supplementary Information SupplementaryInformationGrp

Application Submission Info ApplicationSubmissionInfoGrp

Recipient US Address RecipientUSAddress

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp

Recipient Business Name RecipientBusinessName

Recipient US Address RecipientUSAddress

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Contributor US Address ContributorUSAddress

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFeesGrp

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