AIN SOF CHARITABLE FOUNDATION: Form 990PF, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
AIN SOF CHARITABLE FOUNDATION (EIN 85-3945236)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-11-03
IRS object ID
202313079349100721
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)
Return2023-11-03T07:58:37-07:00ReturnTs
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)
EIN853945236EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AIN SOF CHARITABLE FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlAINSBusinessNameControlTxt
Phone3014731499PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1580 CROWN STREET 315AddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11213ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonYITZCHOK GOURARYPersonNm
Person TitleTrusteePersonTitleTxt
Signature2023-11-03SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstYITZCHOKPersonFirstNm
Person LastGOURARYPersonLastNm
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$231,695FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$213,806ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$37InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$37InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$37InterestOnSavingsAdjNetIncmAmt
Dividends Rev And Expnss$1,150DividendsRevAndExpnssAmt
Dividends Net Invst Incm$1,150DividendsNetInvstIncmAmt
Dividends Adj Net Incm$1,150DividendsAdjNetIncmAmt
Total Rev And Expnss$214,993TotalRevAndExpnssAmt
Total Net Invst Incm$1,187TotalNetInvstIncmAmt
Total Adj Net Incm$1,187TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$2,500AccountingFeesRevAndExpnssAmt
Interest Rev And Expnss$1InterestRevAndExpnssAmt
Other Expenses Rev And Expnss$925OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$3,426TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$532,650ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$532,650ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$536,076TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$532,650TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$321,083ExcessRevenueOverExpensesAmt
Net Investment Income$1,187NetInvestmentIncomeAmt
Adjusted Net Income$1,187AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$17,742CashBOYAmt
Cash EOY$198,257CashEOYAmt
Cash EOYFMV$198,256CashEOYFMVAmt
Sav And Temp Cash Invst BOY$505,000SavAndTempCashInvstBOYAmt
Other Assets BOY$4,980OtherAssetsBOYAmt
Other Assets EOY$33,439OtherAssetsEOYAmt
Other Assets EOYFMV$33,439OtherAssetsEOYFMVAmt
Total Assets BOY$527,722TotalAssetsBOYAmt
Total Assets EOY$231,696TotalAssetsEOYAmt
Total Assets EOYFMV$231,695TotalAssetsEOYFMVAmt
Other Liabilities EOY$25,057OtherLiabilitiesEOYAmt
Total Liabilities EOY$25,057TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$527,722NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$206,639NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$527,722TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$206,639TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$527,722TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$231,696TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$527,722TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$321,083ExcessRevenueOverExpensesAmt
Subtotal$206,639SubtotalAmt
Tot Net Ast Or Fund Balances EOY$206,639TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$16InvestmentIncomeExciseTaxAmt
Subtotal$16SubtotalAmt
Tax Based On Investment Income$16TaxBasedOnInvestmentIncomeAmt
Tax Due$16TaxDueAmt
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 Line1YITZCHOK GOURARYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3014731499PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1580 CROWN STREET 315AddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11213ZIPCd
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
YITZCHOK GOURARY
580 CROWN STREET 315BROOKLYNNY11213Trustee0.00$0
RIVKAH GOURARY
580 CROWN STREET 315BROOKLYNNY11213Trustee0.00$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$237,101AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$8,834FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$245,935TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$245,935AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$3,689CashDeemedCharitableAmt
Net Vl Noncharitable Assets$242,246NetVlNoncharitableAssetsAmt
Minimum Investment Return$12,112MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$12,112MinimumInvestmentReturnAmt
Tax Based On Investment Income$16TaxBasedOnInvestmentIncomeAmt
Total Tax$16TotalTaxAmt
Distributable Before Adj$12,096DistributableBeforeAdjAmt
Distributable Before Ded$12,096DistributableBeforeDedAmt
Distributable As Adjusted$12,096DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$532,650ExpensesAndContributionsAmt
Qualifying Distributions$532,650QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$12,096DistributableAsAdjustedAmt
Excess Distribution Cyov Yr2$62,500ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$1,858,343ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$1,920,843TotalExcessDistributionCyovAmt
Qualifying Distributions$532,650QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$12,096AppliedToCurrentYearAmt
Remaining Distri From Corpus$520,554RemainingDistriFromCorpusAmt
Total Corpus$2,441,397TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$2,441,397ExcessDistriCyovToNextYrAmt
Excess From Year2$62,500ExcessFromYear2Amt
Excess From Year1$1,858,343ExcessFromYear1Amt
Excess From Current Year$520,554ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (19 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
VARIOUS CHARITIES
580 CROWN STREET 315BROOKLYNNY11213UNRELATEDFINANCIAL ASSISTANCE$82,000
BETH CHABAD CS
9 MANDARINIRVINECA92604UNRELATEDRELIGIOUS$39,000
BNOS MENACHEM
739 EAST NY AVEBROOKLYNNY11203UNRELATEDEDUCATION$31,800
CHABAD OF NORTH SEATLLE
7201 40TH AVESEATTLEWA98115UNRELATEDRELIGIOUS$5,000
Chabad Israeli Center Atlanta Inc
4276 CHAMBLEE DUNWOODY RDATLANTAGA30341UNRELATEDRELIGIOUS$12,000
Chabad Lubavitch of Waukesha Inc
1275 N BARKER RDBROOKFIELDWI53045UNRELATEDRELIGIOUS$10,000
CHAMAH
473 EMPIRE BLVDBROOKLYNNY11225UNRELATEDFINANCIAL ASSISTANCE$13,000
Inside Chassidus Inc
437 STERLING STBROOKLYNNY11225UNRELATEDEDUCATION$13,000
MERKAZ AVREICHIM
580 CROWN STREET 315BROOKLYNNY11213UNRELATEDEDUCATION$47,300
MERKAZ CHAMESH
580 CROWN STREET 315BROOKLYNNY11213FINANCIAL AID$10,000
TEN YAD
1291 PRESIDENT STREETBROOKLYNNY11213UNRELATEDFINANCIAL AID$18,000
Keren Yagdil Torah
212 LYNCH STBROOKLYNNY11206UNRELATEDEDUCATION$11,700
ALEPH INSTITUTE
9540 COLLINS AVESURFSIDEFL33154UNRELATEDRELIGIOUS$26,000
CHABAD OF MONTCLAIR INC
9 CARRIAGE WAYMONTCLAIRNJ07042UNRELATEDRELIGIOUS$10,000
CHABAD OF IRVINE
5010 BARRANCA PKWYIRVINECA92604UNRELATEDRELIGIOUS$20,000
CHABAD OF TRAVERSE CITY
6010 SHANNON CTW BLOOMFIELDMI48322UNRELATEDRELIGIOUS$10,000
DAILY SICHA INC
350 LEFFERTS AVE APT 2GBROOKLYNNY11225UNRELATEDRELIGIOUS$10,000
HAIGUD CSA
376 CROWN STBROOKLYNNY11225UNRELATEDRELIGIOUS$150,000
CONGREGATION SHTEIBEL INC
612 E COUNTY LINE RDLAKEWOODNJ08701UNRELATEDRELIGIOUS$13,850
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$532,650TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$37RelatedOrExemptFunctionIncmAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$1,150RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$1,187RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$1,187TotalIncomeProducingActyAmt

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 PersonISAAC GURARYContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1580 CROWN STREET 315AddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11213ZIPCd
FieldValueIRS element (for citing)
Total Contributions$213,806TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
Amt$2,500Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Other Assets Schedule OtherAssetsSchedule

Other Assets Schedule OtherAssetsScheduleGrp

FieldValueIRS element (for citing)
DescINVESTMENTSDesc
BOY Book Value$4,980BOYBookValueAmt
EOY Book Value$33,439EOYBookValueAmt
EOYFMV$33,439EOYFMVAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

FieldValueIRS element (for citing)
DescBANK FEESDesc
Revenue And Expenses Per Books$925RevenueAndExpensesPerBooksAmt

Other Liabilities Schedule OtherLiabilitiesSchedule

Other Liabilities Detail OtherLiabilitiesDetail

FieldValueIRS element (for citing)
DescUNRECOGNIZED GAINDesc
EOY Book Value$25,057EOYBookValueAmt

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