SAMUEL AND ESTELLE SYLVETSKY FOUNDATION: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
SAMUEL AND ESTELLE SYLVETSKY FOUNDATION (EIN 46-1556912)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-05-13
IRS object ID
202521339349100322
Schema version
2024v5.0
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)
Return2025-05-13T10:01:10-04:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN821206589PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CRUDEN & COMPANY CPA'S PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line112 CORPORATE WOODS BLVDAddressLine1Txt
CityALBANYCityNm
State AbbreviationNYStateAbbreviationCd
ZIP122112523ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN461556912EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SAMUEL AND ESTELLE SYLVETSKYBusinessNameLine1Txt
Business Name Line2FOUNDATIONBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlSAMUBusinessNameControlTxt
Phone5184624556PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1CRUDEN CO 12 CORP WOODS BLVDAddressLine1Txt
CityALBANYCityNm
State AbbreviationNYStateAbbreviationCd
ZIP122112524ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSAMUEL M SYLVETSKYPersonNm
Person TitleDIRECTORPersonTitleTxt
Phone5184699964PhoneNum
Signature2025-04-29SignatureDt
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonALEX W CRUDEN CPAPreparerPersonNm
PTINP00285967PTIN
Phone5184624556PhoneNum
Preparation2025-04-29PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$1,085,661FMVAssetsEOYAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$4,733InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$4,733InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss$13,397DividendsRevAndExpnssAmt
Dividends Net Invst Incm$13,397DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss-$13,417NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$152,596GrossSalesPriceAmt
Total Rev And Expnss$4,713TotalRevAndExpnssAmt
Total Net Invst Incm$18,130TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss$2,395AccountingFeesRevAndExpnssAmt
Taxes Rev And Expnss$382TaxesRevAndExpnssAmt
Taxes Net Invst Incm$132TaxesNetInvstIncmAmt
Other Expenses Rev And Expnss$894OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$10OtherExpensesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss$3,671TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$142TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$68,400ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$68,400ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$72,071TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$142TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$68,400TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$67,358ExcessRevenueOverExpensesAmt
Net Investment Income$17,988NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$1,521CashBOYAmt
Cash EOY$29,344CashEOYAmt
Cash EOYFMV$29,344CashEOYFMVAmt
Sav And Temp Cash Invst BOY$135,461SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$8,784SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$8,784SavAndTempCashInvstEOYFMVAmt
Prepaid Expenses BOY$1,741PrepaidExpensesBOYAmt
Prepaid Expenses EOY$1,491PrepaidExpensesEOYAmt
Prepaid Expenses EOYFMV$1,491PrepaidExpensesEOYFMVAmt
Corporate Stock BOY$413,949CorporateStockBOYAmt
Corporate Stock EOY$445,695CorporateStockEOYAmt
Corporate Stock EOYFMV$1,046,042CorporateStockEOYFMVAmt
Total Assets BOY$552,672TotalAssetsBOYAmt
Total Assets EOY$485,314TotalAssetsEOYAmt
Total Assets EOYFMV$1,085,661TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$552,672NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$485,314NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$552,672TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$485,314TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$552,672TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$485,314TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$552,672TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$67,358ExcessRevenueOverExpensesAmt
Subtotal$485,314SubtotalAmt
Tot Net Ast Or Fund Balances EOY$485,314TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (3 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdAcquiredAcquiredDtSoldSoldDtGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
MORGAN STANLEY ST COVEREDP2024-01-012024-12-31$76,022$112,795-$36,773-$36,773
ADVANCED MICRO DEVICESP2023-02-242024-03-15$38,781$23,573$15,208$15,208
WALMART INCP2021-10-222024-12-12$37,793$29,645$8,148$8,148
FieldValueIRS element (for citing)
Capital Gain Net Income-$13,417CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$250InvestmentIncomeExciseTaxAmt
Subtotal$250SubtotalAmt
Tax Based On Investment Income$250TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$1,741EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$1,741TotalPaymentsAndCreditsAmt
Overpayment$1,491OverpaymentAmt
Applied To ES Tax$1,491AppliedToESTaxAmt

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 SatisfiedYes (true)Section508eRqrSatisfiedInd
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
Individual With BooksCRUDEN CO CPA'SIndividualWithBooksNm
Phone5184624556PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line112 CORPORATE WOODS BLVDAddressLine1Txt
CityALBANYCityNm
State AbbreviationNYStateAbbreviationCd
ZIP12211ZIPCd
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
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 (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
SAMUEL M SYLVETSKY
12 CORPORATE WOODS BLVDALBANYNY12211DIRECTOR000.00$0$0$0
ESTELLE K SYLVETSKY
12 CORPORATE WOODS BLVDALBANYNY12211DIRECTOR000.00$0$0$0
DAN FINKLE
12 CORPORATE WOODS BLVDALBANYNY12211DIRECTOR000.00$0$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$990,169AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$102,947AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$1,720FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$1,094,836TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$1,094,836AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$16,423CashDeemedCharitableAmt
Net Vl Noncharitable Assets$1,078,413NetVlNoncharitableAssetsAmt
Minimum Investment Return$53,921MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$53,921MinimumInvestmentReturnAmt
Tax Based On Investment Income$250TaxBasedOnInvestmentIncomeAmt
Total Tax$250TotalTaxAmt
Distributable Before Adj$53,671DistributableBeforeAdjAmt
Distributable Before Ded$53,671DistributableBeforeDedAmt
Distributable As Adjusted$53,671DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$68,400ExpensesAndContributionsAmt
Qualifying Distributions$68,400QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$53,671DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$9,337ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$9,321ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$1,862ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$12,769ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$13,118ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$46,407TotalExcessDistributionCyovAmt
Qualifying Distributions$68,400QualifyingDistributionsAmt
Applied To Current Year$53,671AppliedToCurrentYearAmt
Remaining Distri From Corpus$14,729RemainingDistriFromCorpusAmt
Total Corpus$61,136TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$9,337ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$51,799ExcessDistriCyovToNextYrAmt
Excess From Year4$9,321ExcessFromYear4Amt
Excess From Year3$1,862ExcessFromYear3Amt
Excess From Year2$12,769ExcessFromYear2Amt
Excess From Year1$13,118ExcessFromYear1Amt
Excess From Current Year$14,729ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (17 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
ALPERT JEWISH FAMILY & CHILDCARE
5841 COPORATE WAY STE 200WEST PALM BEACHFL33407DONATION$1,800
AMEGO INC
33 PERRY AVEATTLEBOROMA02703DONATION$1,000
AMERICAN RED CROSS
431 18TH STREET NWWASHINGTONDC20006DONATION$500
ANTI DEFAMTION LEAUGE
605 3RD AVE 10NEW YORKNY10158DONATION$1,800
ARMORY ART CENTER
811 PARK PLACEWEST PALM BEACHFL33401DONATION$1,000
CARIDAD CENTER
8645 W BOYNTON BEACH BLVBOYNTON BEACHFL33472DONATION$5,000
FEEDING SOUTH FLORIDA INC
2501 SW 32 TERRACEPEMBROKE PARKFL33023DONATION$500
HADASSAH
PO BOX 1100NEW YORKNY10268DONATION$1,800
JEWISH ADOPTION AND FAMILY CARE
4200 N UNIVERSITY DRSUNRISEFL33351DONATION$3,600
KRAVIS CENTER
701 OKEECHOBEE BLVDWEST PALM BEACHFL33401DONATION$1,000
PALM BEACH COUNTY FOOD BANK
525 GATOR DRIVELANTANAFL33462DONATION$500
PLANNED PARENTHOOD
123 WILLIAM ST 10TH FLNEW YORKNY10038DONATION$1,000
SCHENECTADY JCC
2565 BALLTOWN ROADSCHENECTADYNY12309DONATION$10,000
STAND WITH US
PO BOX 341069LOS ANGELESCA900341069DONATION$1,000
TEMPLE EMANU-EL OF PALM BEACH
190 N COUNTY RDPALM BEACHFL33480DONATION$5,400
UNITED JEWISH FEDERATION OF NENY
184 WASHINGTON AVE EXTALBANYNY12203DONATION$16,000
UNITED JEWISH FEDERATION OF PBC
4601 COMMUNITY DRIVEWEST PALM BEACHFL33417DONATION$16,500
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$68,400TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$4,733ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$13,397ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion-$13,417ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$4,713ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$4,713TotalIncomeProducingActyAmt

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

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryACCOUNTING FEESCategoryTxt
Amt$2,395Amt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

FieldValueIRS element (for citing)
StockPUBLIC SECURITIESStockNm
EOY Book Value$445,695EOYBookValueAmt
EOYFMV$1,046,042EOYFMVAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (4 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmt
EXPENSES
FILING FEES$250
ADR FEES$10$10
MISCELLANEOUS$634

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmt
FOREIGN TAXES$132$132
INCOME TAXES$250

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