M AND S FAMILY FOUNDATION: Form 990PF, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
M AND S FAMILY FOUNDATION (EIN 83-4713697)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-10-24
IRS object ID
202342979349100829
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)
Return2023-10-24T12:47:04-07:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN464749070PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1EFFY STEIGMAN & CO CPAS PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1505 CROWN STAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP112135126ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN834713697EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE M AND S FAMILY FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlMANDBusinessNameControlTxt
Phone8456391658PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13004 AVENUE LAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11210ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJOSHUA MARKOVICSPersonNm
Person TitleTrusteePersonTitleTxt
Signature2023-10-24SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJOSHUAPersonFirstNm
Person LastMARKOVICSPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonEffy SteigmanPreparerPersonNm
PTINP00705400PTIN
Phone3475337210PhoneNum

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$397,896FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$500,000ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$35InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$35InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$35InterestOnSavingsAdjNetIncmAmt
Total Rev And Expnss$500,035TotalRevAndExpnssAmt
Total Net Invst Incm$35TotalNetInvstIncmAmt
Total Adj Net Incm$35TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$3,600AccountingFeesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$3,600TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$535,331ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$535,331ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$538,931TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$535,331TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$38,896ExcessRevenueOverExpensesAmt
Net Investment Income$35NetInvestmentIncomeAmt
Adjusted Net Income$35AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$36,058CashBOYAmt
Cash EOY$386,680CashEOYAmt
Cash EOYFMV$386,680CashEOYFMVAmt
Sav And Temp Cash Invst BOY$403,184SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$11,216SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$11,216SavAndTempCashInvstEOYFMVAmt
Total Assets BOY$439,242TotalAssetsBOYAmt
Total Assets EOY$397,896TotalAssetsEOYAmt
Total Assets EOYFMV$397,896TotalAssetsEOYFMVAmt
Other Liabilities BOY$11,050OtherLiabilitiesBOYAmt
Other Liabilities EOY$8,600OtherLiabilitiesEOYAmt
Total Liabilities BOY$11,050TotalLiabilitiesBOYAmt
Total Liabilities EOY$8,600TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Retained Earning BOY$428,192RetainedEarningBOYAmt
Retained Earning EOY$389,296RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$428,192TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$389,296TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$439,242TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$397,896TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$428,192TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$38,896ExcessRevenueOverExpensesAmt
Subtotal$389,296SubtotalAmt
Tot Net Ast Or Fund Balances EOY$389,296TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$0InvestmentIncomeExciseTaxAmt
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
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 Line1JOSHUA MARKOVICSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8456391767PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line13004 AVENUE LAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11210ZIPCd
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
JOSHUA MARKOVICS
881 EAST 13TH STREETBROOKLYNNY11230Trustee0.00$0
MENACHEM MARKOVICS
857 EAST 13TH STREETBROOKLYNNY11230Trustee0.00$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$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$50,178AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$50,178TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$50,178AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$753CashDeemedCharitableAmt
Net Vl Noncharitable Assets$49,425NetVlNoncharitableAssetsAmt
Minimum Investment Return$2,471MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$2,471MinimumInvestmentReturnAmt
Distributable Before Adj$2,471DistributableBeforeAdjAmt
Distributable Before Ded$2,471DistributableBeforeDedAmt
Distributable As Adjusted$2,471DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$535,331ExpensesAndContributionsAmt
Qualifying Distributions$535,331QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$2,471DistributableAsAdjustedAmt
Excess Distribution Cyov Yr3$91,068ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$358,386ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$225,706ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$675,160TotalExcessDistributionCyovAmt
Qualifying Distributions$535,331QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$2,471AppliedToCurrentYearAmt
Remaining Distri From Corpus$532,860RemainingDistriFromCorpusAmt
Total Corpus$1,208,020TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$1,208,020ExcessDistriCyovToNextYrAmt
Excess From Year3$91,068ExcessFromYear3Amt
Excess From Year2$358,386ExcessFromYear2Amt
Excess From Year1$225,706ExcessFromYear1Amt
Excess From Current Year$532,860ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (26 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmtAddress Line1RecipientForeignAddress/AddressLine1TxtCityRecipientForeignAddress/CityNmProvince Or StateRecipientForeignAddress/ProvinceOrStateNmCountryRecipientForeignAddress/CountryCdForeign PostalRecipientForeignAddress/ForeignPostalCd
Ichud Mosdos Hachinuch
1563 49th STBROOKLYNNY11219UNRELATEDEDUCATIONAL$28,000
Khal Torath Chaim Viznitz
5228 New Utrecht AveBROOKLYNNY11219UNRELATEDRELIGIOUS$5,500
Mekimi
1274 49th Street Suite 297BROOKLYNNY11219UNRELATEDHOSPITAL VISITS$8,000
Shavei Hebron Yeshiva
UNRELATEDEDUCATIONAL$12,000BEIT ROMANO 72CHEVRONCHEVRONIS901000
TANTZERS
716 Myrtle AveBROOOKLYNNY11205UNRELATEDFINACIAL ASSISTANCE$5,000
Yeshiva Ohr Shraga Veretzky
1102 Avenue LBROOKLYNNY11230UNRELATEDEDUCATIONAL$23,230
VARIOUS CHARITIES
3004 AVENUE IBROOKLYNNY11210UNRELATEDVARIOUS$46,396
FLATBUSH HATZALA
1880 OCEAN AVEBROOKLYNNY11230UNRELATEDEMERGENCY RESPONDERS$10,000
OJC FUND
1303- 53RD ST STE 303BROOKLYNNY11219UNRELATEDEDUCATIONAL$125,000
RCCS
762 Bedford AvenueBROOKLYNNY11205UNRELATEDCANCER PATIENTS ASSISTANCE$3,500
TOMOSHOV CONGREGATION
1212 AVE IBROOKLYNNY11230UNRELATEDRELIGIOUS$71,100
YESHIVA TORAH V'DAATH
425 E 9TH STBROOKLYNNY11218UNREALTEDEDUCATION$25,000
American Friends of Yeshiva DMir In
5227 NEW UTRECHT AVEBROOKLYNNY11219UNRELATEDEDUCATION$5,000
Bais Medrash Keren Shlomo
401 WARREN AVELAKEWOODNJ08701UNRELATEDEDUCATION$29,050
CONGREGATION AHAVAS CHESED TORAH
684 9TH STLAKEWOODNJ08701UNRELATEDRELIGIOUS$10,000
KHAL ALESK
4403 15TH AVE APT 550BROOKLYNNY11219UNRELATEDRELIGIOUS$7,500
CONGREGATION NACHLAS MEIR
102 WEBSTER AVEBROOKLYNNY11230UNRELATEDRELIGIOUS$72,000
CONGREGATION NETZACH YISROEL
1515 45TH STBROOKLYNNY11219UNRELATEDRELIGIOUS$6,000
CONGREGATION ANSHEI WEST PARK
458 RIVERSIDE DRFALLSBURGNY12733UNRELATEDRELIGIOUS$7,265
YESHIVA TAL CHAIM
1020 E 13TH STBROOKLYNNY11230UNRELATEDEDUCATIONAL$4,500
KOLLEL OHR HATALMUD INC
6 RIESLING AVELAKEWOODNJ08701UNRELATEDEDUCATIONAL$5,000
MERKAZ HATZEDAKA CORP
30 HIGH STLAKEWOODNJ08701UNRELATEDCHARITABLE$5,000
SHUL BY THE GROVE INC
21401 POWERLINE RDBOCA RATONFL33433UNRELATEDRELIGIOUS$3,450
CONGREGATION YESHIVA YESODEI TORAH
2 YESODEI CTLAKEWOODNJ08701UNRELATEDRELIGIOUS$6,740
VAAD HARABBANIM LINYANEI TZEDUKA IN
221 REGENT DRLAKEWOODNJ08701UNRELATEDCHARITBALE$7,500
CONG GEMACH BNEI PINCHOS
621 DAHILL RDBROOKLYNNY11218UNRELATEDRELIGIOUS$3,600
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$535,331TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$35RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$35RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$35TotalIncomeProducingActyAmt

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 (2 entries)

ContributorContributorNumAddress Line1ContributorUSAddress/AddressLine1TxtCityContributorUSAddress/CityNmState AbbreviationContributorUSAddress/StateAbbreviationCdZIPContributorUSAddress/ZIPCdTotal ContributionsTotalContributionsAmtPerson ContributionPersonContributionInd
JOSHUA MARKOVICS
1881 EAST 13TH STREETBROOKLYNNY11230$250,000Yes (X)
MENACHEM MARKOVICS
2857 EAST 13TH STREETBROOKLYNNY11230$250,000Yes (X)

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
Amt$3,600Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Other Liabilities Schedule OtherLiabilitiesSchedule

Other Liabilities Detail OtherLiabilitiesDetail

FieldValueIRS element (for citing)
DescCCDesc
BOY Book Value$11,050BOYBookValueAmt
EOY Book Value$8,600EOYBookValueAmt

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.