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HESHY AND CHAYA GROSS SPECIAL ACCOUNT TR: Form 990PF, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
HESHY AND CHAYA GROSS SPECIAL ACCOUNT TR (EIN 13-7039705)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-05-15
IRS object ID
202321359349105142
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 ReturnHeader

FieldValueIRS element (for citing)
Return2023-05-15T14:00:14-07:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN133358774PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Bernath & Rosenberg PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1126 Spruce StreetAddressLine1Txt
CityCedarhurstCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11516ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN137039705EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1HESHY & CHAYA GROSS SPECIAL ACCOUNT TRBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlHESHBusinessNameControlTxt
Phone8455548656PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line16 BARTLETT ROADAddressLine1Txt
CityMONSEYCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10952ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonHARRY GROSSPersonNm
Person TitleTrusteePersonTitleTxt
Signature2023-05-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstHARRYPersonFirstNm
Person LastGROSSPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJames H BernathPreparerPersonNm
PTINP00187297PTIN
Phone2122211140PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
Federated Assurance LevelFAL1FederatedAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$205,942FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$298,796ContriRcvdRevAndExpnssAmt
Dividends Rev And Expnss$2,252DividendsRevAndExpnssAmt
Dividends Net Invst Incm$2,252DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss-$4,456NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$29,462GrossSalesPriceAmt
Total Rev And Expnss$296,592TotalRevAndExpnssAmt
Total Net Invst Incm$2,252TotalNetInvstIncmAmt
Other Prof Fees Rev And Expnss$1,000OtherProfFeesRevAndExpnssAmt
Other Prof Fees Dsbrs Chrtbl$1,000OtherProfFeesDsbrsChrtblAmt
Other Expenses Rev And Expnss$1,616OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$1,462OtherExpensesNetInvstIncmAmt
Other Expenses Dsbrs Chrtbl$92OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$2,616TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$1,462TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$1,092TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$57,042ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$57,042ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$59,658TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$1,462TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$58,134TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$236,934ExcessRevenueOverExpensesAmt
Net Investment Income$790NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$4,124CashBOYAmt
Cash EOY$4,396CashEOYAmt
Cash EOYFMV$4,396CashEOYFMVAmt
Corporate Stock EOY$236,662CorporateStockEOYAmt
Corporate Stock EOYFMV$201,546CorporateStockEOYFMVAmt
Total Assets BOY$4,124TotalAssetsBOYAmt
Total Assets EOY$241,058TotalAssetsEOYAmt
Total Assets EOYFMV$205,942TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Retained Earning BOY$4,124RetainedEarningBOYAmt
Retained Earning EOY$241,058RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$4,124TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$241,058TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$4,124TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$241,058TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$4,124TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$236,934ExcessRevenueOverExpensesAmt
Subtotal$241,058SubtotalAmt
Tot Net Ast Or Fund Balances EOY$241,058TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp

FieldValueIRS element (for citing)
PropertyS/T COVERED THRU MERRILLPropertyDesc
How AcquiredPHowAcquiredCd
Acquired2022-01-15AcquiredDt
Sold2022-05-15SoldDt
Gross Sales Price$29,462GrossSalesPriceAmt
Cost Or Other Basis$33,918CostOrOtherBasisAmt
Gain Or Loss-$4,456GainOrLossAmt
Gains Minus Excess Or Losses-$4,456GainsMinusExcessOrLossesAmt
FieldValueIRS element (for citing)
Capital Gain Net Income-$4,456CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss-$4,456NetShortTermCapitalGainLossAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$11InvestmentIncomeExciseTaxAmt
Subtotal$11SubtotalAmt
Tax Based On Investment Income$11TaxBasedOnInvestmentIncomeAmt
Tax Due$11TaxDueAmt
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
Org Report Or Register StateNYOrgReportOrRegisterStateCd
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 Line1HARRY GROSSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8455548656PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line16 BARTLETT ROADAddressLine1Txt
CityMONSEYCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10952ZIPCd
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
HARRY GROSS
6 BARTLETT ROADMONSEYNY10952Trustee0.00$0
HARRIETTE GROSS
6 BARTLETT ROADMONSEYNY10952Trustee0.00$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$157,515AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$8,193AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$165,708TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$165,708AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$2,486CashDeemedCharitableAmt
Net Vl Noncharitable Assets$163,222NetVlNoncharitableAssetsAmt
Minimum Investment Return$8,161MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$8,161MinimumInvestmentReturnAmt
Tax Based On Investment Income$11TaxBasedOnInvestmentIncomeAmt
Total Tax$11TotalTaxAmt
Distributable Before Adj$8,150DistributableBeforeAdjAmt
Distributable Before Ded$8,150DistributableBeforeDedAmt
Distributable As Adjusted$8,150DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$58,134ExpensesAndContributionsAmt
Qualifying Distributions$58,134QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$8,150DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$30,146ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$38,115ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$78,718ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$93,158ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$67,323ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$307,460TotalExcessDistributionCyovAmt
Qualifying Distributions$58,134QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$8,150AppliedToCurrentYearAmt
Remaining Distri From Corpus$49,984RemainingDistriFromCorpusAmt
Total Corpus$357,444TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$30,146ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$327,298ExcessDistriCyovToNextYrAmt
Excess From Year4$38,115ExcessFromYear4Amt
Excess From Year3$78,718ExcessFromYear3Amt
Excess From Year2$93,158ExcessFromYear2Amt
Excess From Year1$67,323ExcessFromYear1Amt
Excess From Current Year$49,984ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (2 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
Various recognized charities
VARIOUSMONSEYNY10952NONEEXEMPTCHARITABLE$35,042
CONG GMACH ZICHRON SHLOMO
5014 SIXTEENTH AVEBROOKLYNNY11204NONEEXEMPTCHARITABLE$22,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$57,042TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$2,252ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion-$4,456ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion-$2,204ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty-$2,204TotalIncomeProducingActyAmt

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 PersonHARRY HARRIETTE GROSSContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line16 BARTLETT ROADAddressLine1Txt
CityMONSEYCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10952ZIPCd
FieldValueIRS element (for citing)
Total Contributions$242,796TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

FieldValueIRS element (for citing)
StockMERRILL LYNCH SECURITIESStockNm
EOY Book Value$236,662EOYBookValueAmt
EOYFMV$201,546EOYFMVAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (5 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
BANK FEES$30
BROKERAGE ADVISORY FEES$1,462$1,462
CHECKS REORDER$67$67
FILING FEE$25$25
MISC EXPENSES$32

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryLEGAL FEESCategoryTxt
Amt$1,000Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$1,000DisbursementsCharitablePrpsAmt

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