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SPETNER FAMILY CHARITABLE FOUNDATION INC: Form 990PF, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
SPETNER FAMILY CHARITABLE FOUNDATION INC (EIN 11-3540386)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-11-02
IRS object ID
202313069349101501
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)
Return2023-11-02T14:43:00-04:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN113090078PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1ZELL & ETTINGER CPA'SBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13001 AVENUE MAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP112104744ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN113540386EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SPETNER FAMIY CHARITABLE FOUNDATIONBusinessNameLine1Txt
Business Name Line2ABRAHAM SPETNERBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlSPETBusinessNameControlTxt
Phone7185411256PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line159 WASHINGTON AVENUEAddressLine1Txt
CityLAWRENCECityNm
State AbbreviationNYStateAbbreviationCd
ZIP11559ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonABRAHAM SPETNERPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone7185411256PhoneNum
Signature2023-10-23SignatureDt

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstABRAHAMPersonFirstNm
Person LastSPETNERPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDAVID SCHLOSSPreparerPersonNm
PTINP01053382PTIN
Phone7186921212PhoneNum
Preparation2023-11-02PreparationDt
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$43,992FMVAssetsEOYAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$468,000ContriRcvdRevAndExpnssAmt
Total Rev And Expnss$468,000TotalRevAndExpnssAmt
Total Net Invst Incm$0TotalNetInvstIncmAmt
Other Expenses Rev And Expnss$228OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$228TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$447,970ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$447,970ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$448,198TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$447,970TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$19,802ExcessRevenueOverExpensesAmt
Net Investment Income$0NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$24,190CashBOYAmt
Cash EOY$43,992CashEOYAmt
Cash EOYFMV$43,992CashEOYFMVAmt
Total Assets BOY$24,190TotalAssetsBOYAmt
Total Assets EOY$43,992TotalAssetsEOYAmt
Total Assets EOYFMV$43,992TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$24,190NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$43,992NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$24,190TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$43,992TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$24,190TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$43,992TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$24,190TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$19,802ExcessRevenueOverExpensesAmt
Subtotal$43,992SubtotalAmt
Tot Net Ast Or Fund Balances EOY$43,992TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

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

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
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 BooksABRAHAM SPETNERIndividualWithBooksNm
Phone7185411256PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line159 WASHINGTON AVENUEAddressLine1Txt
CityLAWRENCECityNm
State AbbreviationNYStateAbbreviationCd
ZIP11559ZIPCd
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 (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
ABRAHAM SPETNER
59 WASHINGTON AVENUELAWRENCENY11559PRESIDENT2.00$0$0$0
ARI SPETNER
59 WASHINGTON AVENUELAWRENCENY11559VICE PRESIDE2.00$0$0$0
C DANIEL SPETNER
59 WASHINGTON AVENUELAWRENCENY11559SECRETARY2.00$0$0$0
SARAH NUSSBAUM
59 WASHINGTON AVENUELAWRENCENY11559DIRECTOR2.00$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$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$66,900AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$66,900TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$66,900AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$1,004CashDeemedCharitableAmt
Net Vl Noncharitable Assets$65,896NetVlNoncharitableAssetsAmt
Minimum Investment Return$3,295MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$3,295MinimumInvestmentReturnAmt
Distributable Before Adj$3,295DistributableBeforeAdjAmt
Distributable Before Ded$3,295DistributableBeforeDedAmt
Distributable As Adjusted$3,295DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$447,970ExpensesAndContributionsAmt
Qualifying Distributions$447,970QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$3,295DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$131,653ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$364,123ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$408,586ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$375,360ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$550,891ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$1,830,613TotalExcessDistributionCyovAmt
Qualifying Distributions$447,970QualifyingDistributionsAmt
Applied To Current Year$3,295AppliedToCurrentYearAmt
Remaining Distri From Corpus$444,675RemainingDistriFromCorpusAmt
Total Corpus$2,275,288TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$131,653ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$2,143,635ExcessDistriCyovToNextYrAmt
Excess From Year4$364,123ExcessFromYear4Amt
Excess From Year3$408,586ExcessFromYear3Amt
Excess From Year2$375,360ExcessFromYear2Amt
Excess From Year1$550,891ExcessFromYear1Amt
Excess From Current Year$444,675ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (34 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmtAddress Line2RecipientUSAddress/AddressLine2TxtBusiness Name Line2RecipientBusinessName/BusinessNameLine2Txt
KOLLEL OHR YEHUDAH
110 FRANKLIN BLVDLAKEWOODNJ08701GENERAL SUPPORT$300
CONG KETER ABRAHAM
5401 COLLINS AVENUEMIAMI BEACHFL33140GENERAL SUPPORT$500
KOLLEL YERUSHALYIM
163 RODNEY ST 202BROOKLYNNY11211GENERAL SUPPORT$500
MOSDOS BAIS JOSEPH ZVI
3737 INDIAN CREEK DRMIAMI BEACHFL33140GENERAL SUPPORT$500
BEIS MEDRASH HEICHAL DOVID
257 BEACH 17TH STREETFAR ROCKAWAYNY11691GENERAL SUPPORT$1,000
FRIENDS OF BIKUR CHOLIM
5014 16TH AVENUEBROOKLYNNY11204GENERAL SUPPORT$1,000
LEV MODIIN
900 FOREST AVELAKEWOODNJ08701GENERAL SUPPORT$1,000
PEYLIM LEV L'ACHIM
1034 EAST 12TH STREETBROOKLYNNY11230GENERAL SUPPORT$1,000
TALMUDICAL ACADEMY
4445 OLD COURT ROADBALTIMOREMD21208GENERAL SUPPORT$1,000
TZUR FOUNDATION
418 CLIFTON AVENUELAKEWOODNJ08701GENERAL SUPPORT$1,000
KOLLEL AVREICHIM
1204 BEACH 12TH STREETFAR ROCKAWAYNY11691GENERAL SUPPORT$1,500
SHOLOM TORAH CENTER
PO BOX 1545LAKEWOODNJ08701GENERAL SUPPORT$1,500
AGUDATH ISRAEL OF AMERICA INC
42 BROADWAY FL 14NEW YORKNY10004GENERAL SUPPORT$1,800
ZICHRON EPHRAIM
710 BECK ROADFAR ROCKAWAYNY11691GENERAL SUPPORT$1,800
ZICHRON KELEM
1103 SOMMERSET AVENUELAKEWOODNJ08701GENERAL SUPPORT$1,800
CHOFETZ CHAIM TORAH CENTER
7 DERBY AVECEDARHURSTNY11516GENERAL SUPPORT$2,000
YAD AVRAHAM
1271 AVENUE OF AMERICASNEW YORKNY10020GENERAL SUPPORT$2,000
ZICHRON YISROEL
121 EAST 9TH STREETLAKEWOODNJ08701GENERAL SUPPORT$2,000
YESHIVA SHOR YASHUV
1 CEDARLAWN AVELAWRENCENY11559GENERAL SUPPORT$2,500
CINCINNATI COMMUNITY KOLLEL
2241 LONSANTIVILLE AVECINCINNATIOH45202GENERAL SUPPORT$3,000
ZICHRON TUVIA
1774 58TH STREETBROOKLYNNY11204GENERAL SUPPORT$4,000
ATERES ZAKAYNIM
406 8TH STREETLAKEWOODNJ08701GENERAL SUPPORT$5,000
AMERICAN JEWISH LEGACY
200 EAST BROADWAYNEW YORKNY10002GENERAL SUPPORT$5,000
CHEVRA MACHZEVET TORAH
1158 45TH STREETBROOKLYNNY11219GENERAL SUPPORT$5,000
CAMBRIDGE CHARITABLE FOUNDATION
1 EAST 4TH STREET SUITE 7CINCINNATIOH45202GENERAL SUPPORT$6,000
MENTORAH
31 COUNTRYSIDE WAYFALLSBURGNY12733GENERAL SUPPORT$6,000
CHABAD OF SEAGATE
3844 LYME AVEBROOKLYNNY11224GENERAL SUPPORT$8,000
CONG KHAL CHERNOBEL
ONE MEADOWLANDS PLAZAEAST RUTHERFORDNJ07073GENERAL SUPPORT$8,5006TH FLOOR
DAVIS MEMORIAL FUND
25 LAWRENCE AVENUELAWRENCENY11559GENERAL SUPPORT$10,250
CONG BETH SHOLOM
390 BROADWAYLAWRENCENY11559GENERAL SUPPORT$15,710
VARIOUS RECOGNIZED CHARITIES
59 WASHIMNGTON AVELAWRENCENY11559GENERAL SUPPORT$25,810C/O THE ORGANIZATION
MESIVTA SHAAREY CHAIM
716 BEACH 9TH STREETQUEENSNY11691GENERAL SUPPORT$35,000
AMUDIM COMMUNITY RESOURSES
11 BROADWAY SUITE 1076NEW YORKNY10004GENERAL SUPPORT$36,000
AMERICAN FRIENDS OF YAD ELIEZER
410 GLEN RDJACKSONNJ08527GENERAL SUPPORT$250,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$447,970TotalGrantOrContriPdDurYrAmt

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 PersonABRAHAM SPETNERContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line159 WASHINGTON AVENUEAddressLine1Txt
CityLAWRENCECityNm
State AbbreviationNYStateAbbreviationCd
ZIP11559ZIPCd
FieldValueIRS element (for citing)
Total Contributions$468,000TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt
EXPENSES
OFFICE EXPENSE$228

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