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HESHY AND CHAYA GROSS SPECIAL ACCOUNT TR: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
HESHY AND CHAYA GROSS SPECIAL ACCOUNT TR (EIN 13-7039705)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-05-05
IRS object ID
202541259349100994
Schema version
2024v5.1
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)
Return2025-05-05T11:13:11-07:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN133358774PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Bernath & Rosenberg PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1126 Spruce StreetAddressLine1Txt
CityCedarhurstCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11516ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN137039705EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1HESHY & CHAYA GROSS SPECIAL ACCOUNT TRBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlHESHBusinessNameControlTxt
Phone8455548656PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line16 BARTLETT ROADAddressLine1Txt
CityMONSEYCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10952ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonHARRY GROSSPersonNm
Person TitleTrusteePersonTitleTxt
Signature2025-05-05SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonChaya S KohnPreparerPersonNm
PTINP01266684PTIN
Phone2122211140PhoneNum
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$397,087FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$118,500ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$57InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$57InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss$3,236DividendsRevAndExpnssAmt
Dividends Net Invst Incm$3,236DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$3,927NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$41,548GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$3,927CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$125,720TotalRevAndExpnssAmt
Total Net Invst Incm$7,220TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss$1,330AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$665AccountingFeesNetInvstIncmAmt
Accounting Fees Chrtbl Prps$665AccountingFeesChrtblPrpsAmt
Other Expenses Rev And Expnss$3,010OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$2,910OtherExpensesNetInvstIncmAmt
Other Expenses Dsbrs Chrtbl$100OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$4,340TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$3,575TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$765TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$67,465ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$67,465ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$71,805TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$3,575TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$68,230TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$53,915ExcessRevenueOverExpensesAmt
Net Investment Income$3,645NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$35,053CashBOYAmt
Cash EOY$83,193CashEOYAmt
Cash EOYFMV$83,193CashEOYFMVAmt
Corporate Stock BOY$229,469CorporateStockBOYAmt
Corporate Stock EOY$235,245CorporateStockEOYAmt
Corporate Stock EOYFMV$313,894CorporateStockEOYFMVAmt
Total Assets BOY$264,522TotalAssetsBOYAmt
Total Assets EOY$318,438TotalAssetsEOYAmt
Total Assets EOYFMV$397,087TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Retained Earning BOY$264,522RetainedEarningBOYAmt
Retained Earning EOY$318,438RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$264,522TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$318,438TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$264,522TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$318,438TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$264,522TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$53,915ExcessRevenueOverExpensesAmt
Other Increases$1OtherIncreasesAmt
Subtotal$318,438SubtotalAmt
Tot Net Ast Or Fund Balances EOY$318,438TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (2 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
S/T COVERED THRU MERRILLP$2,755$2,366$389$389
L/T COVERED THRU MERRILLP$38,793$35,255$3,538$3,538
FieldValueIRS element (for citing)
Capital Gain Net Income$3,927CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss$3,927NetShortTermCapitalGainLossAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$51InvestmentIncomeExciseTaxAmt
Subtotal$51SubtotalAmt
Tax Based On Investment Income$51TaxBasedOnInvestmentIncomeAmt
Tax Due$51TaxDueAmt
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 Line1HARRY GROSSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8455548656PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line16 BARTLETT ROADAddressLine1Txt
CityMONSEYCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10952ZIPCd
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
HARRY GROSS
6 BARTLETT ROADMONSEYNY10952Trustee0.00$0
HARRIETTE GROSS
6 BARTLETT ROADMONSEYNY10952Trustee0.00$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$288,920AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$58,553AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$347,473TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$347,473AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$5,212CashDeemedCharitableAmt
Net Vl Noncharitable Assets$342,261NetVlNoncharitableAssetsAmt
Minimum Investment Return$17,113MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$17,113MinimumInvestmentReturnAmt
Tax Based On Investment Income$51TaxBasedOnInvestmentIncomeAmt
Total Tax$51TotalTaxAmt
Distributable Before Adj$17,062DistributableBeforeAdjAmt
Distributable Before Ded$17,062DistributableBeforeDedAmt
Distributable As Adjusted$17,062DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$68,230ExpensesAndContributionsAmt
Qualifying Distributions$68,230QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$17,062DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$78,718ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$93,158ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$67,323ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$49,984ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$84,607ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$373,790TotalExcessDistributionCyovAmt
Qualifying Distributions$68,230QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$17,062AppliedToCurrentYearAmt
Remaining Distri From Corpus$51,168RemainingDistriFromCorpusAmt
Total Corpus$424,958TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$78,718ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$346,240ExcessDistriCyovToNextYrAmt
Excess From Year4$93,158ExcessFromYear4Amt
Excess From Year3$67,323ExcessFromYear3Amt
Excess From Year2$49,984ExcessFromYear2Amt
Excess From Year1$84,607ExcessFromYear1Amt
Excess From Current Year$51,168ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (8 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
Various recognized charities
VARIOUSMONSEYNY10952NONEEXEMPTCHARITABLE$25,505
YESHIVA EMEK HATORAH
395 KENT ROADHOWELLNJ07731NONEEXEMPTCHARITABLE$3,500
CONG GMACH ZICHRON SHLOMO
5014 SIXTEENTH AVEBROOKLYNNY11204NONEEXEMPTCHARITABLE$8,000
THE DONORS FUND
1777 AVE OF THE STATES SUITE 103LAKEWOODNJ08701NONEEXEMPTCHARITABLE$5,000
CONG OTZAR DA'AT
3904 15TH AVEBROOKLYNNY11218NONEEXEMPTCHARITABLE$12,000
FRIENDS OF UNITED HATZALAH
442 5th Ave Suite 1866NEW YORKNY10018NONEEXEMPTCHARITABLE$5,180
TOMCHE SHABBOS OF ROCKLAND COUNTY
335 SPOOK ROCK ROADSUFFERNNY10901NONEEXEMPTCHARITABLE$5,280
KOLLEL INTERNATIONAL INC
212 CENTRAL AVELAKEWOODNJ08701NONEEXEMPTCHARITABLE$3,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$67,465TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$57ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$3,236ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion$3,927ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$7,220ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$7,220TotalIncomeProducingActyAmt

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 PersonHARRY HARRIETTE GROSSContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line16 BARTLETT ROADAddressLine1Txt
CityMONSEYCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10952ZIPCd
FieldValueIRS element (for citing)
Total Contributions$118,500TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
Categoryaccounting feesCategoryTxt
Amt$1,330Amt
Net Investment Income$665NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$665DisbursementsCharitablePrpsAmt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

FieldValueIRS element (for citing)
StockMERRILL LYNCH SECURITIESStockNm
EOY Book Value$235,245EOYBookValueAmt
EOYFMV$313,894EOYFMVAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
BROKERAGE ADVISORY FEES$2,910$2,910
FILING FEE$100$100

Other Increases Schedule OtherIncreasesSchedule

Other Increases Detail OtherIncreasesDetail

FieldValueIRS element (for citing)
DescROUNDINGDesc
Amt$1Amt

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