YARIM FOUNDATION: Form 990PF, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
YARIM FOUNDATION (EIN 46-7034810)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-11-08
IRS object ID
202323129349100322
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)
Return2023-11-08T08:16:17-06:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN113360065PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1ROTH & COMPANY LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11428 36TH STREET SUITE 200AddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11218ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN467034810EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1YARIM FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlYARIBusinessNameControlTxt
Phone9179300419PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line17994 PALACIO DEL MAR DRIVEAddressLine1Txt
CityBOCA RATONCityNm
State AbbreviationFLStateAbbreviationCd
ZIP33433ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJACOB ROSENBERGPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone9179300419PhoneNum
Signature2023-11-04SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJACOBPersonFirstNm
Person LastROSENBERGPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMORRIS SEIDENFELDPreparerPersonNm
PTINP00745304PTIN
Phone7182361600PhoneNum
Preparation2023-10-30PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
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$534,088FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$1,080,177ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$12InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$12InterestOnSavNetInvstIncmAmt
Cap Gain Net Incm Net Invst Incm$0CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$1,080,189TotalRevAndExpnssAmt
Total Net Invst Incm$12TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$0CompOfcrDirTrstRevAndExpnssAmt
Comp Ofcr Dir Trst Net Invst Incm$0CompOfcrDirTrstNetInvstIncmAmt
Comp Ofcr Dir Trst Dsbrs Chrtbl$0CompOfcrDirTrstDsbrsChrtblAmt
Other Expenses Rev And Expnss$851OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$0OtherExpensesNetInvstIncmAmt
Other Expenses Dsbrs Chrtbl$0OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$851TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$2,012,300ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$2,012,300ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$2,013,151TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$2,012,300TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$932,962ExcessRevenueOverExpensesAmt
Net Investment Income$12NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$1,467,226CashBOYAmt
Cash EOY$534,088CashEOYAmt
Cash EOYFMV$534,088CashEOYFMVAmt
Total Assets BOY$1,467,226TotalAssetsBOYAmt
Total Assets EOY$534,088TotalAssetsEOYAmt
Total Assets EOYFMV$534,088TotalAssetsEOYFMVAmt
Other Liabilities BOY$176OtherLiabilitiesBOYAmt
Other Liabilities EOY$0OtherLiabilitiesEOYAmt
Total Liabilities BOY$176TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$1,467,050NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$534,088NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$1,467,050TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$534,088TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$1,467,226TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$534,088TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$1,467,050TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$932,962ExcessRevenueOverExpensesAmt
Other Increases$0OtherIncreasesAmt
Subtotal$534,088SubtotalAmt
Other Decreases$0OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$534,088TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$0InvestmentIncomeExciseTaxAmt
Tax Under Section511$0TaxUnderSection511Amt
Subtotal$0SubtotalAmt
Subtitle A Tax$0SubtitleATaxAmt
Tax Based On Investment Income$0TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$497EstimatedPlusOvpmtIncmTxAmt
Exempt Frgn Org Tax Wthld At Srce$0ExemptFrgnOrgTaxWthldAtSrceAmt
Extsn Request Income Tax Paid$0ExtsnRequestIncomeTaxPaidAmt
Backup Withholding Withheld$0BackupWithholdingWithheldAmt
Total Payments And Credits$497TotalPaymentsAndCreditsAmt
Es Penalty$0EsPenaltyAmt
Overpayment$497OverpaymentAmt
Applied To ES Tax$497AppliedToESTaxAmt
Refund$0RefundAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political Acty0LegislativePoliticalActyInd
More Than100 Spent0MoreThan100SpentInd
Form1120 POL Filed0Form1120POLFiledInd
Section4955 Organization Tax$0Section4955OrganizationTaxAmt
Section4955 Managers Tax$0Section4955ManagersTaxAmt
Tax Reimbursed$0TaxReimbursedAmt
Activities Not Previously Rpt0ActivitiesNotPreviouslyRptInd
Changes To Articles Or Bylaws0ChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Organization Dissolved Etc0OrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (1)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (1)AtLeast5000InAssetsInd
Org Report Or Register StateNYOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (1)Form990PFFiledWithAttyGenInd
Private Operating Foundation0PrivateOperatingFoundationInd
New Substantial Contributors0NewSubstantialContributorsInd
Own Controlled Entity0OwnControlledEntityInd
Donor Advised Fund0DonorAdvisedFundInd
Comply With Public Insp RqrYes (1)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt
Individual With BooksJACOB ROSENBERGIndividualWithBooksNm
Phone9179300419PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line17994 PALACIO DEL MAR DRIVEAddressLine1Txt
CityBOCA RATONCityNm
State AbbreviationFLStateAbbreviationCd
ZIP33433ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts Question0ForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified Prsn0SaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified Prsn0BrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified Prsn0FurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified Prsn0PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified Prsn0TransferAstDisqualifiedPrsnInd
Payment To Government Official0PaymentToGovernmentOfficialInd
Uncorrected Prior Acts0UncorrectedPriorActsInd
Undistributed Income PY0UndistributedIncomePYInd
Business Holdings0BusinessHoldingsInd
Jeopardy Investments0JeopardyInvestmentsInd
Uncorrected PY Jeopardy Invst0UncorrectedPYJeopardyInvstInd
Influence Legislation0InfluenceLegislationInd
Influence Election0InfluenceElectionInd
Grants To Individuals0GrantsToIndividualsInd
Grants To Organizations0GrantsToOrganizationsInd
Noncharitable Purpose0NoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd

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 PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
JACOB ROSENBERG
7994 PALACIO DEL MAR DRIVEBOCA RATONFL33433PRESIDENT0.75$0$0$0
MOSHE ROSENBERG
750 ALBERT AVENUELAKEWOODNJ08701TREASURER0.10$0$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Other Employee Paid Over50k0OtherEmployeePaidOver50kCnt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt
Contractor Paid Over50k0ContractorPaidOver50kCnt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$832,513AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$832,513TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$832,513AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$12,488CashDeemedCharitableAmt
Net Vl Noncharitable Assets$820,025NetVlNoncharitableAssetsAmt
Minimum Investment Return$41,001MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$41,001MinimumInvestmentReturnAmt
Total Tax$0TotalTaxAmt
Distributable Before Adj$41,001DistributableBeforeAdjAmt
Recoveries Qualfied Distri$0RecoveriesQualfiedDistriAmt
Distributable Before Ded$41,001DistributableBeforeDedAmt
Deduction From Distributable$0DeductionFromDistributableAmt
Distributable As Adjusted$41,001DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$2,012,300ExpensesAndContributionsAmt
Program Related Invst Total$0ProgramRelatedInvstTotalAmt
Qualifying Distributions$2,012,300QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$41,001DistributableAsAdjustedAmt
Undistributed Income PY$0UndistributedIncomePYAmt
Total For Prior Years$0TotalForPriorYearsAmt
Excess Distribution Cyov Yr5$147,410ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$253,484ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$717,092ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$2,679,838ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$3,294,233ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$7,092,057TotalExcessDistributionCyovAmt
Qualifying Distributions$2,012,300QualifyingDistributionsAmt
Applied To Year1$0AppliedToYear1Amt
Applied To Prior Years$0AppliedToPriorYearsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$41,001AppliedToCurrentYearAmt
Remaining Distri From Corpus$1,971,299RemainingDistriFromCorpusAmt
Excess Distri Cyov App CY Corpus$0ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$0ExcessDistributionCyovAppCYAmt
Total Corpus$9,063,356TotalCorpusAmt
Prior Year Undistributed Incm$0PriorYearUndistributedIncmAmt
Prior Year Deficiency Or Tax$0PriorYearDeficiencyOrTaxAmt
Taxable1$0Taxable1Amt
Taxable2$0Taxable2Amt
Undistributed Income CY$0UndistributedIncomeCYAmt
Corpus Distri170b1 E Or4942g3$0CorpusDistri170b1EOr4942g3Amt
Excess Distri Cyov From Yr5$147,410ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$8,915,946ExcessDistriCyovToNextYrAmt
Excess From Year4$253,484ExcessFromYear4Amt
Excess From Year3$717,092ExcessFromYear3Amt
Excess From Year2$2,679,838ExcessFromYear2Amt
Excess From Year1$3,294,233ExcessFromYear1Amt
Excess From Current Year$1,971,299ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerJACOB ROSENBERGContributingManagerNm
Contributing ManagerMOSHE ROSENBERGContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (10 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
CONG BOBOV - 45
1362 49TH STREETBROOKLYNNY11219PCFURTHER JEWISH EDUCATION$100,000
MASORES BEIS YAAKOV
1395 OCEAN AVEBROOKLYNNY11230PCFURTHER JEWISH EDUCATION$45,300
MESIVTA YESHIVA RABBI CHAIM BERLIN
1585 CONEY ISLAND AVEBROOKLYNNY11230PCFURTHER JEWISH EDUCATION$500,000
TOMCHEI TORAH
1966 OCEAN AVENUEBROOKLYNNY11230PCFURTHER JEWISH EDUCATION$360,000
TORAH ACADEMY FOR GIRLS
444 BEACH 6TH STFAR ROCKAWAYNY11691PCFURTHER JEWISH EDUCATION$25,000
YESHIVA SHEARITH HAPLEITAH
131 LEE AVENUEBROOKLYNNY11211PCFURTHER JEWISH EDUCATION$180,000
YESHIVA TORAH VODAATH
425 E 9TH STBROOKLYNNY11218PCFURTHER JEWISH EDUCATION$12,000
YESHIVAS RAV ISACSOHN
540 N LA BREA AVELOS ANGELESCA90036PCFURTHER JEWISH EDUCATION$50,000
AUDITORY ORAL FOUNDATION
3321 AVENUE MBROOKLYNNY11210PCFURTHER JEWISH EDUCATION$20,000
BETH JACOB HIGH SCHOOL NORTH MIAMI BEACH
1110 NE 163RD STNORTH MIAMI BEACHFL33162PCFURTHER JEWISH EDUCATION$720,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$2,012,300TotalGrantOrContriPdDurYrAmt
Total Grant Or Contri Apprv Fut$0TotalGrantOrContriApprvFutAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$12ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Unrelated Business Taxbl Incm$0UnrelatedBusinessTaxblIncmAmt
Exclusion$12ExclusionAmt
Related Or Exempt Function Incm$0RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$12TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EO0TrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EO0TrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of Assets0SalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EO0PurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth Assets0RentalOfFacilitiesOthAssetsInd
Reimbursement Arrangements0ReimbursementArrangementsInd
Loans Or Loan Guarantees0LoansOrLoanGuaranteesInd
Performance Of Services Etc0PerformanceOfServicesEtcInd
Sharing Of Facilities Etc0SharingOfFacilitiesEtcInd
Relationships Nonchrtbl EO0RelationshipsNonchrtblEOInd

Schedule B IRS990ScheduleB

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
General RuleYes (X)GeneralRuleInd

Contributor Information ContributorInformationGrp (3 entries)

ContributorContributorNumAddress Line1ContributorUSAddress/AddressLine1TxtCityContributorUSAddress/CityNmState AbbreviationContributorUSAddress/StateAbbreviationCdZIPContributorUSAddress/ZIPCdTotal ContributionsTotalContributionsAmtPerson ContributionPersonContributionInd
JACOB ROSENBERG
17994 PALACIO DEL MAR DRIVEBOCA RATONFL33433$360,000Yes (X)
HEARTS MANAGEMENT OF NEW YORK LLC
22361 NOSTRAND AVENUE SUITE 401BROOKLYNNY11210$360,000Yes (X)
HEARTS MANAGEMENT LLC
37994 PALACIO DEL MAR DRIVEBOCA RATONFL33433$360,000Yes (X)

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
BANK SERVICE CHARGE$600$0$0
LICENSES AND FEES$251$0$0

Other Liabilities Schedule OtherLiabilitiesSchedule

Other Liabilities Detail OtherLiabilitiesDetail

FieldValueIRS element (for citing)
DescLOAN PAYABLEDesc
BOY Book Value$176BOYBookValueAmt
EOY Book Value$0EOYBookValueAmt

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