SAM AND JUDITH FREIER FOUNDATION: Form 990PF, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
SAM AND JUDITH FREIER FOUNDATION (EIN 46-1349491)
Tax period
2022-11-01 to 2023-10-31
Filed
2023-11-29
IRS object ID
202323339349100307
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)
Return2023-11-29T09:39:37-08:00ReturnTs
Tax Period End2023-10-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN113490347PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Jerrold L Walkenfeld CPABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11294 East 19th StAddressLine1Txt
CityBrooklynCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11230ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2022-11-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN461349491EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SAM AND JUDITH FREIER FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSAMABusinessNameControlTxt
Phone7184364386PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11027 EAST 28TH STREETAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11210ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSAM FREIERPersonNm
Person TitleTrusteePersonTitleTxt
Signature2023-11-29SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstSAMPersonFirstNm
Person LastFREIERPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJERROLD L WALKENFELDPreparerPersonNm
PTINP01422416PTIN
Phone7186482700PhoneNum
Self EmployedYes (X)SelfEmployedInd

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
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$103,572FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$70,000ContriRcvdRevAndExpnssAmt
Total Rev And Expnss$70,000TotalRevAndExpnssAmt
Total Net Invst Incm$0TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss$3,600AccountingFeesRevAndExpnssAmt
Accounting Fees Chrtbl Prps$3,600AccountingFeesChrtblPrpsAmt
Taxes Rev And Expnss$1,178TaxesRevAndExpnssAmt
Taxes Dsbrs Chrtbl$1,178TaxesDsbrsChrtblAmt
Other Expenses Rev And Expnss$50OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl$50OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$4,828TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$4,828TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$96,074ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$96,074ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$100,902TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$100,902TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$30,902ExcessRevenueOverExpensesAmt
Net Investment Income$0NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$34,474CashBOYAmt
Cash EOY$3,572CashEOYAmt
Cash EOYFMV$3,572CashEOYFMVAmt
Other Investments BOY$100,000OtherInvestmentsBOYAmt
Other Investments EOY$100,000OtherInvestmentsEOYAmt
Other Investments EOYFMV$100,000OtherInvestmentsEOYFMVAmt
Total Assets BOY$134,474TotalAssetsBOYAmt
Total Assets EOY$103,572TotalAssetsEOYAmt
Total Assets EOYFMV$103,572TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$134,474NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$103,572NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$134,474TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$103,572TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$134,474TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$103,572TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$134,474TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$30,902ExcessRevenueOverExpensesAmt
Subtotal$103,572SubtotalAmt
Tot Net Ast Or Fund Balances EOY$103,572TotNetAstOrFundBalancesEOYAmt

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
Org Report Or Register StateNYOrgReportOrRegisterStateCd
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 Line1ORGANIZATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7184364386PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line11027 EAST 28TH STREETAddressLine1Txt
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
SAM FREIER
1027 EAST 28TH STREETBROOKLYNNY11210Trustee0.50$0
JUDITH FREIER
1027 EAST 28TH STREETBROOKLYNNY11210Trustee0.50$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

FieldValueIRS element (for citing)
Description1EDUCATIONAL GRANT FOR RELIGIOUS INST.Description1Txt
Expenses1$41,075Expenses1Amt
Description2CHARITABLE GRANTSDescription2Txt
Expenses2$3,209Expenses2Amt
Description3RELIGIOUS GRANTSDescription3Txt
Expenses3$51,790Expenses3Amt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$14,918AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$100,000FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$114,918TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$114,918AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$1,724CashDeemedCharitableAmt
Net Vl Noncharitable Assets$113,194NetVlNoncharitableAssetsAmt
Minimum Investment Return$5,660MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$5,660MinimumInvestmentReturnAmt
Distributable Before Adj$5,660DistributableBeforeAdjAmt
Distributable Before Ded$5,660DistributableBeforeDedAmt
Distributable As Adjusted$5,660DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$100,902ExpensesAndContributionsAmt
Qualifying Distributions$100,902QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$5,660DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$373,378ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$14,000ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$68,157ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$26,624ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$174,048ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$656,207TotalExcessDistributionCyovAmt
Qualifying Distributions$100,902QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$5,660AppliedToCurrentYearAmt
Remaining Distri From Corpus$95,242RemainingDistriFromCorpusAmt
Total Corpus$751,449TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$373,378ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$378,071ExcessDistriCyovToNextYrAmt
Excess From Year4$14,000ExcessFromYear4Amt
Excess From Year3$68,157ExcessFromYear3Amt
Excess From Year2$26,624ExcessFromYear2Amt
Excess From Year1$174,048ExcessFromYear1Amt
Excess From Current Year$95,242ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerSAM FREIERContributingManagerNm
Contributing ManagerJUDITH FREIERContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (13 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
YI OF AVENUE K
2818 AVENUE KBROOKLYNNY11210nonepcRELIGIOUS$575
MASORES BAIS YAAKOV
1395 OCEAN AVENUEBROOKLYNNY11230nonepcEDUCATIONAL GRANT FOR RELIGIOUS INST.$2,815
CHEVRAH LOMDEI MISHNAH
40 EAST THIRTEENTH STREETLAKEWOODNJ08701nonepcRELIGIOUS$730
AGUDAH BAIS BINYOMIN
2913 AVE LBROOKLYNNY11210nonepcRELIGIOUS$1,400
CONG BAIS EPHRAIM
2802 AVENUE JBROOKLYNNY11210nonepcRELIGIOUS$7,725
UNDER 500
1027 EAST 28 STREETBROOKLYNNY11230nonepcCHARITABLE$3,209
BAIS YAAKOV DRAV MEIR
85 PARKVILLE AVEBROOKLYNNY11230nonePCEDUCATIONAL GRANT FOR RELIGIOUS INST.$4,000
YESHIVA SHAAREI TORAH
1680 CONEY ISLAND AVENUEBROOKLYNNY11230nonePCEDUC. GRANT FOR RELIGOUS INST.$8,000
YESHIVA TORAH VODAATH
425 EAST 9TH STREETBROOKLYNNY11218nonePCEDUC. GRANT FOR RELIGOUS INST.$18,360
CONG KOLLEL ZICHRON BINYAMIN YOSEF
160 SEMINOLE DRIVELAKEWOODNJ08701nonePCEDUC. GRANT FOR RELIGOUS INST.$7,900
KAHAL CHASISDIM OF SURFSIDE
961 NE 172ND STREETMIAMIFL33162NONEPCRELIGOUS$10,000
CONG KAHAL CHASIDIM PUPA
1612 CARROLL STREETBROOKLYNNY11213NONEPCRELIGIOUS$1,360
CONG MARAH YECHESKEL
1466 54TH STREETBROOKLYNNY11219NONEPCRELIGIOUS$30,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$96,074TotalGrantOrContriPdDurYrAmt

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 PersonSAM JUDITH FREIERContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line11027 EAST 28TH STREETAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11210ZIPCd
FieldValueIRS element (for citing)
Total Contributions$70,000TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

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$3,600DisbursementsCharitablePrpsAmt

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp

FieldValueIRS element (for citing)
Category Or ItemPARTNERSHIPSCategoryOrItemTxt
Listed At Cost Or FMVAT COSTListedAtCostOrFMVCd
Book Value$100,000BookValueAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

FieldValueIRS element (for citing)
DescOFFICEDesc
Revenue And Expenses Per Books$50RevenueAndExpensesPerBooksAmt
Disbursements Charitable Prps$50DisbursementsCharitablePrpsAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryFEDERAL TaxesCategoryTxt
Amt$1,178Amt
Disbursements Charitable Prps$1,178DisbursementsCharitablePrpsAmt

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