ROSENBERG CHARITY FOUNDATION: Form 990PF, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: ROSENBERG CHARITY FOUNDATION (EIN 11-3577334)
Tax period: 2021-01-01 to 2021-12-31
Filed: 2023-10-23
IRS object ID: 202322969349100302
Schema version: 2021v4.2
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
Investments Corp Stock Schedule
Other Expenses Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-10-23T08:47:47-04:00	ReturnTs
Tax Period End	2021-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	112500069	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Harry Berkovits EA	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	274 Hewes Streeet	AddressLine1Txt
City	Brooklyn	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11211	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990PF	ReturnTypeCd
Tax Period Begin	2021-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	113577334	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Rosenberg Charity Foundation	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	ROSE	BusinessNameControlTxt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	933 46th Street	AddressLine1Txt
City	Brooklyn	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11219	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Milka Rosenberg	PersonNm
Person Title	Director	PersonTitleTxt
Phone	7183879200	PhoneNum
Signature	2022-10-26	SignatureDt
Discuss With Paid Preparer	false	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	Milka	PersonFirstNm
Person Last	Rosenberg	PersonLastNm

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

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Yaakov Itzkowitz CPA	PreparerPersonNm
PTIN	P00447615	PTIN
Phone	7183879200	PhoneNum
Preparation	2023-10-23	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	0	TrustedCustomerCd
OOB Security Verification	00	OOBSecurityVerificationCd
Authentication Assurance Level	AAL2	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2021	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	$200,925	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	$298,500	ContriRcvdRevAndExpnssAmt
Total Rev And Expnss	$298,500	TotalRevAndExpnssAmt
Total Net Invst Incm	$0	TotalNetInvstIncmAmt
Other Expenses Rev And Expnss	$2,500	OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss	$2,500	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$0	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$0	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$283,238	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$283,238	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$285,738	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$0	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$283,238	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	$12,762	ExcessRevenueOverExpensesAmt
Net Investment Income	$0	NetInvestmentIncomeAmt
Adjusted Net Income	$0	AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash BOY	$43,698	CashBOYAmt
Cash EOY	$56,460	CashEOYAmt
Cash EOYFMV	$56,460	CashEOYFMVAmt
Corporate Stock BOY	$31,814	CorporateStockBOYAmt
Corporate Stock EOY	$31,814	CorporateStockEOYAmt
Corporate Stock EOYFMV	$144,465	CorporateStockEOYFMVAmt
Total Assets BOY	$75,512	TotalAssetsBOYAmt
Total Assets EOY	$88,274	TotalAssetsEOYAmt
Total Assets EOYFMV	$200,925	TotalAssetsEOYFMVAmt
Total Liabilities BOY	$0	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY	$75,512	NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY	$88,274	NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY	$75,512	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$88,274	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$75,512	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$88,274	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$75,512	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	$12,762	ExcessRevenueOverExpensesAmt
Subtotal	$88,274	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$88,274	TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$0	InvestmentIncomeExciseTaxAmt
Tax Under Section511	$0	TaxUnderSection511Amt
Subtitle A Tax	$0	SubtitleATaxAmt
Tax Based On Investment Income	$0	TaxBasedOnInvestmentIncomeAmt

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
Individual With Books	David Rosenberg	IndividualWithBooksNm
Phone	7183879200	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	933 46th Street	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
Uncorrected Prior Acts	false	UncorrectedPriorActsInd
Undistributed Income PY	false	UndistributedIncomePYInd
Undistr Incm Sect4942a2 Not App	false	UndistrIncmSect4942a2NotAppInd
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

Field	Value	IRS element (for citing)
Person	DAVID ROSENBERG	PersonNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	933-46th Street	AddressLine1Txt
City	Brooklyn	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11219	ZIPCd

Field	Value	IRS element (for citing)
Title	Director	TitleTxt
Average Hrs Per Wk Devoted To Pos	0.00	AverageHrsPerWkDevotedToPosRt
Compensation	$0	CompensationAmt
Employee Benefit Program	$0	EmployeeBenefitProgramAmt
Expense Account Other Allwnc	$0	ExpenseAccountOtherAllwncAmt

Field	Value	IRS element (for citing)
Comp Of Hghst Pd Empl Or NONE	NONE	CompOfHghstPdEmplOrNONETxt
Other Employee Paid Over50k	0	OtherEmployeePaidOver50kCnt
Comp Of Hghst Pd Cntrct Or NONE	NONE	CompOfHghstPdCntrctOrNONETxt

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

Field	Value	IRS element (for citing)
Description1	Furtherance of religious studies and helping indigent people of the community	Description1Txt
Expenses1	$283,238	Expenses1Amt

Minimum Investment Return MinimumInvestmentReturnGrp

Field	Value	IRS element (for citing)
Average Monthly FMV Of Sec	$0	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$50,079	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$270,265	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$320,344	TotalFMVOfUnusedAssetsAmt
Acquisition Indebtedness	$0	AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast	$320,344	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$4,805	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$315,539	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$15,777	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$15,777	MinimumInvestmentReturnAmt
Distributable Before Adj	$15,777	DistributableBeforeAdjAmt
Distributable Before Ded	$15,777	DistributableBeforeDedAmt
Distributable As Adjusted	$15,777	DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$283,238	ExpensesAndContributionsAmt
Qualifying Distributions	$283,238	QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$15,777	DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5	$148,086	ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4	$98,268	ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3	$139,575	ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2	$197,652	ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1	$402,317	ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov	$985,898	TotalExcessDistributionCyovAmt
Qualifying Distributions	$283,238	QualifyingDistributionsAmt
Applied To Current Year	$15,777	AppliedToCurrentYearAmt
Remaining Distri From Corpus	$267,461	RemainingDistriFromCorpusAmt
Total Corpus	$1,253,359	TotalCorpusAmt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5	$148,086	ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr	$1,105,273	ExcessDistriCyovToNextYrAmt
Excess From Year4	$98,268	ExcessFromYear4Amt
Excess From Year3	$139,575	ExcessFromYear3Amt
Excess From Year2	$197,652	ExcessFromYear2Amt
Excess From Year1	$402,317	ExcessFromYear1Amt
Excess From Current Year	$267,461	ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Field	Value	IRS element (for citing)
Contributing Manager	David Rosenberg	ContributingManagerNm
Shareholder Manager	NA	ShareholderManagerNm

Application Submission Info ApplicationSubmissionInfoGrp

Field	Value	IRS element (for citing)
Recipient Person	David Rosenberg	RecipientPersonNm

Recipient US Address RecipientUSAddress

Field	Value	IRS element (for citing)
Address Line1	933-46th Street	AddressLine1Txt
City	Brooklyn	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11219	ZIPCd

Field	Value	IRS element (for citing)
Recipient Phone	7183879200	RecipientPhoneNum
Recipient Email Address	jacob@hbacct.com	RecipientEmailAddressTxt
Form And Info And Materials	Letter	FormAndInfoAndMaterialsTxt
Submission Deadlines	None	SubmissionDeadlinesTxt
Restrictions On Awards	None	RestrictionsOnAwardsTxt

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp

Field	Value	IRS element (for citing)
Recipient Person	See attached list	RecipientPersonNm

Recipient US Address RecipientUSAddress

Field	Value	IRS element (for citing)
Address Line1	See attached list	AddressLine1Txt
City	Brooklyn	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11219	ZIPCd

Field	Value	IRS element (for citing)
Recipient Relationship	None	RecipientRelationshipTxt
Recipient Foundation Status	PC	RecipientFoundationStatusTxt
Grant Or Contribution Purpose	Help the Indigent	GrantOrContributionPurposeTxt
Amt	$283,238	Amt

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$283,238	TotalGrantOrContriPdDurYrAmt
Total Grant Or Contri Apprv Fut	$0	TotalGrantOrContriApprvFutAmt

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 (2 entries)

ContributorContributorNum	Address Line1ContributorUSAddress/AddressLine1Txt	CityContributorUSAddress/CityNm	State AbbreviationContributorUSAddress/StateAbbreviationCd	ZIPContributorUSAddress/ZIPCd	Total ContributionsTotalContributionsAmt	Person ContributionPersonContributionInd
United Chocolate Corp
1	4801 1st Ave	Brooklyn	NY	11232	$290,500	Yes (X)
David Rosenberg
2	933 46th Street	Brooklyn	NY	11219	$8,000	Yes (X)

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

Field	Value	IRS element (for citing)
Stock	Spencer Winston Securities	StockNm
EOY Book Value	$31,814	EOYBookValueAmt
EOYFMV	$144,465	EOYFMVAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDesc	Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt	Net Investment IncomeNetInvestmentIncomeAmt	Adjusted Net IncomeAdjustedNetIncomeAmt	Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt
FEES	$100	$0	$0	$0
PROFESSIONAL FEES	$2,400	$0	$0	$0

ROSENBERG CHARITY FOUNDATION: Form 990PF, tax year 2021

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

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

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

US Address USAddress

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

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 US Address RecipientUSAddress

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp (2 entries)

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

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