M AND I CHARITABLE FOUNDATION INC: Form 990PF, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: M AND I CHARITABLE FOUNDATION INC (EIN 61-1632573)
Tax period: 2022-01-01 to 2022-12-31
Filed: 2023-10-31
IRS object ID: 202313049349100916
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

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-10-31T14:03:41-04:00	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	611632573	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	M AND I CHARITABLE FOUNDATION INC	BusinessNameLine1Txt

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

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2000 NEW YORK AVENUE	AddressLine1Txt
City	BROOKLYN	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11210	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MORDECHAI SPIRA	PersonNm
Person Title	DIRECTOR	PersonTitleTxt
Signature	2023-10-31	SignatureDt

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	MORDECHAI	PersonFirstNm
Person Last	SPIRA	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	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	JOSHUA SILBERBERG	PreparerPersonNm
PTIN	P00292880	PTIN
Phone	7186921212	PhoneNum
Preparation	2023-10-31	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	$262,500	FMVAssetsEOYAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Field	Value	IRS element (for citing)
Schedule B Not Required	Yes (X)	ScheduleBNotRequiredInd
Total Rev And Expnss	$0	TotalRevAndExpnssAmt
Total Net Invst Incm	$0	TotalNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss	$0	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$0	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$0	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$0	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$0	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$0	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$0	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$0	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	$0	ExcessRevenueOverExpensesAmt
Net Investment Income	$0	NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash BOY	$262,500	CashBOYAmt
Cash EOY	$262,500	CashEOYAmt
Cash EOYFMV	$262,500	CashEOYFMVAmt
Total Assets BOY	$262,500	TotalAssetsBOYAmt
Total Assets EOY	$262,500	TotalAssetsEOYAmt
Total Assets EOYFMV	$262,500	TotalAssetsEOYFMVAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY	$262,500	NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY	$262,500	NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY	$262,500	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$262,500	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$262,500	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$262,500	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$262,500	TotNetAstOrFundBalancesBOYAmt
Subtotal	$262,500	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$262,500	TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$0	InvestmentIncomeExciseTaxAmt

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	THE ORGANIZATION	IndividualWithBooksNm
Phone	7186774105	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	2000 NEW YORK AVENUE	AddressLine1Txt
City	BROOKLYN	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11210	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 (3 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
MORDECHAI SPIRA
2000 NEW YORK AVENUE	BROOKLYN	NY	11210	DIRECTOR	000.00	$0	$0	$0
ILANA SPIRA
2000 NEW YORK AVENUE	BROOKLYN	NY	11210	DIRECTOR	000.00	$0	$0	$0
YEHUDA SPIRA
2000 NEW YORK AVENUE	BROOKLYN	NY	11210	DIRECTOR	000.00	$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	$262,500	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$262,500	TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast	$262,500	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$3,938	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$258,562	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$12,928	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$12,928	MinimumInvestmentReturnAmt
Distributable Before Adj	$12,928	DistributableBeforeAdjAmt
Distributable Before Ded	$12,928	DistributableBeforeDedAmt
Distributable As Adjusted	$12,928	DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$0	ExpensesAndContributionsAmt
Qualifying Distributions	$0	QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$12,928	DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5	$30,899	ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4	$280,257	ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3	$104,641	ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2	$1,000	ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1	$21,402	ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov	$438,199	TotalExcessDistributionCyovAmt
Excess Distri Cyov App CY Corpus	$12,928	ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY	$12,928	ExcessDistributionCyovAppCYAmt
Total Corpus	$425,271	TotalCorpusAmt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5	$17,971	ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr	$407,300	ExcessDistriCyovToNextYrAmt
Excess From Year4	$280,257	ExcessFromYear4Amt
Excess From Year3	$104,641	ExcessFromYear3Amt
Excess From Year2	$1,000	ExcessFromYear2Amt
Excess From Year1	$21,402	ExcessFromYear1Amt

Supplementary Information SupplementaryInformationGrp

Application Submission Info ApplicationSubmissionInfoGrp

Field	Value	IRS element (for citing)
Recipient Person	M AND I CHARITABLE FOUNDATION	RecipientPersonNm

Recipient US Address RecipientUSAddress

Field	Value	IRS element (for citing)
Address Line1	2000 NEW YORK AVENUE	AddressLine1Txt
City	BROOKLYN	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11210	ZIPCd

Field	Value	IRS element (for citing)
Recipient Phone	7186774105	RecipientPhoneNum
Form And Info And Materials	N/A	FormAndInfoAndMaterialsTxt
Submission Deadlines	N/A	SubmissionDeadlinesTxt
Restrictions On Awards	N/A	RestrictionsOnAwardsTxt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Other Revenue Described OtherRevenueDescribedGrp

Field	Value	IRS element (for citing)
Desc	UNCLEARED CHECKS	Desc

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

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