KESTENBAUM FOUNDATION: Form 990PF, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: KESTENBAUM FOUNDATION (EIN 13-6986909)
Tax period: 2021-01-01 to 2021-12-31
Filed: 2022-03-14
IRS object ID: 202240739349100109
Schema version: 2021v4.1
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
Form 990-PF
Schedule B
Other Expenses Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-03-14T10:04:10-05:00	ReturnTs
Tax Period End	2021-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	850808945	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	GOLDGRAB CPA PLLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	46 STAUDERMAN AVENUE	AddressLine1Txt
City	LYNBROOK	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11563	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990PF	ReturnTypeCd
Tax Period Begin	2021-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	136986909	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE KESTENBAUM FOUNDATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	KEST	BusinessNameControlTxt
Phone	5166443056	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 613	AddressLine1Txt
City	LAWRENCE	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11559	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JAY KESTENBAUM	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	5166443056	PhoneNum
Signature	2022-03-14	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	JAY	PersonFirstNm
Person Last	KESTENBAUM	PersonLastNm

Field	Value	IRS element (for citing)
SSN	XXX-XX-XXXX	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	SHELBY GOLDGRAB	PreparerPersonNm
PTIN	P01087335	PTIN
Phone	5169087770	PhoneNum
Self Employed	Yes (X)	SelfEmployedInd

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
FMV Assets EOY	$1,820	FMVAssetsEOYAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Field	Value	IRS element (for citing)
Contri Rcvd Rev And Expnss	$13,682	ContriRcvdRevAndExpnssAmt
Cap Gain Net Incm Net Invst Incm	$0	CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss	$13,682	TotalRevAndExpnssAmt
Total Net Invst Incm	$0	TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss	$0	CompOfcrDirTrstRevAndExpnssAmt
Comp Ofcr Dir Trst Net Invst Incm	$0	CompOfcrDirTrstNetInvstIncmAmt
Comp Ofcr Dir Trst Dsbrs Chrtbl	$0	CompOfcrDirTrstDsbrsChrtblAmt
Other Expenses Rev And Expnss	$1,000	OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm	$0	OtherExpensesNetInvstIncmAmt
Other Expenses Dsbrs Chrtbl	$0	OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss	$1,000	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$0	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$0	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$13,243	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$13,243	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$14,243	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$0	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$13,243	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	-$561	ExcessRevenueOverExpensesAmt
Net Investment Income	$0	NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash BOY	$2,381	CashBOYAmt
Cash EOY	$1,820	CashEOYAmt
Total Assets BOY	$2,381	TotalAssetsBOYAmt
Total Assets EOY	$1,820	TotalAssetsEOYAmt
Total Assets EOYFMV	$1,820	TotalAssetsEOYFMVAmt
Total Liabilities BOY	$0	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY	$2,381	NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY	$1,820	NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY	$2,381	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$1,820	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$2,381	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$1,820	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$2,381	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	-$561	ExcessRevenueOverExpensesAmt
Other Increases	$0	OtherIncreasesAmt
Subtotal	$1,820	SubtotalAmt
Other Decreases	$0	OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY	$1,820	TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$0	InvestmentIncomeExciseTaxAmt
Tax Under Section511	$0	TaxUnderSection511Amt
Subtotal	$0	SubtotalAmt
Subtitle A Tax	$0	SubtitleATaxAmt
Tax Based On Investment Income	$0	TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx	$0	EstimatedPlusOvpmtIncmTxAmt
Exempt Frgn Org Tax Wthld At Srce	$0	ExemptFrgnOrgTaxWthldAtSrceAmt
Extsn Request Income Tax Paid	$0	ExtsnRequestIncomeTaxPaidAmt
Backup Withholding Withheld	$0	BackupWithholdingWithheldAmt
Total Payments And Credits	$0	TotalPaymentsAndCreditsAmt
Es Penalty	$0	EsPenaltyAmt
Tax Due	$0	TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

Field	Value	IRS element (for citing)
Legislative Political Acty	0	LegislativePoliticalActyInd
More Than100 Spent	0	MoreThan100SpentInd
Form1120 POL Filed	0	Form1120POLFiledInd
Section4955 Organization Tax	$0	Section4955OrganizationTaxAmt
Section4955 Managers Tax	$0	Section4955ManagersTaxAmt
Tax Reimbursed	$0	TaxReimbursedAmt
Activities Not Previously Rpt	0	ActivitiesNotPreviouslyRptInd
Changes To Articles Or Bylaws	0	ChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Organization Dissolved Etc	0	OrganizationDissolvedEtcInd
Section508e Rqr Satisfied	Yes (1)	Section508eRqrSatisfiedInd
At Least5000 In Assets	0	AtLeast5000InAssetsInd
Org Report Or Register State	NY	OrgReportOrRegisterStateCd
Private Operating Foundation	0	PrivateOperatingFoundationInd
New Substantial Contributors	0	NewSubstantialContributorsInd
Own Controlled Entity	0	OwnControlledEntityInd
Donor Advised Fund	0	DonorAdvisedFundInd
Comply With Public Insp Rqr	Yes (1)	ComplyWithPublicInspRqrInd
Website Address	N/A	WebsiteAddressTxt
Individual With Books	JAY KESTENBAUM	IndividualWithBooksNm
Phone	5166443056	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	135 ROCKAWAY TURNPIKESUITE 104	AddressLine1Txt
City	LAWRENCE	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11559	ZIPCd

Field	Value	IRS element (for citing)
Foreign Accounts Question	0	ForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

Field	Value	IRS element (for citing)
Sale Or Exch Disqualified Prsn	0	SaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified Prsn	0	BrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified Prsn	0	FurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified Prsn	0	PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified Prsn	0	TransferAstDisqualifiedPrsnInd
Payment To Government Official	0	PaymentToGovernmentOfficialInd
Uncorrected Prior Acts	0	UncorrectedPriorActsInd
Undistributed Income PY	0	UndistributedIncomePYInd
Business Holdings	0	BusinessHoldingsInd
Jeopardy Investments	0	JeopardyInvestmentsInd
Uncorrected PY Jeopardy Invst	0	UncorrectedPYJeopardyInvstInd
Influence Legislation	0	InfluenceLegislationInd
Influence Election	0	InfluenceElectionInd
Grants To Individuals	0	GrantsToIndividualsInd
Grants To Organizations	0	GrantsToOrganizationsInd
Noncharitable Purpose	0	NoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt	Employee Benefit ProgramEmployeeBenefitProgramAmt	Expense Account Other AllwncExpenseAccountOtherAllwncAmt
ALIZA KESTENBAUM
200 WILDACRE AVENUE	LAWRENCE	NY	11559	DIRECTOR	1.00	$0	$0	$0
GERALD KESTENBAUM
105 EAST 80TH STREET	NEW YORK	NY	10075	DIRECTOR	1.00	$0	$0	$0
JAY KESTENBAUM
11 MANOR LANE	LAWRENCE	NY	11559	DIRECTOR	1.00	$0	$0	$0

Field	Value	IRS element (for citing)
Comp Of Hghst Pd Empl Or NONE	NONE	CompOfHghstPdEmplOrNONETxt
Other Employee Paid Over50k	0	OtherEmployeePaidOver50kCnt
Comp Of Hghst Pd Cntrct Or NONE	NONE	CompOfHghstPdCntrctOrNONETxt
Contractor Paid Over50k	0	ContractorPaidOver50kCnt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Minimum Investment Return MinimumInvestmentReturnGrp

Field	Value	IRS element (for citing)
Average Monthly FMV Of Sec	$0	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$1,820	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$1,820	TotalFMVOfUnusedAssetsAmt
Reduction Claimed	$0	ReductionClaimedAmt
Acquisition Indebtedness	$0	AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast	$1,820	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$27	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$1,793	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$90	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$90	MinimumInvestmentReturnAmt
Total Tax	$0	TotalTaxAmt
Distributable Before Adj	$90	DistributableBeforeAdjAmt
Recoveries Qualfied Distri	$0	RecoveriesQualfiedDistriAmt
Distributable Before Ded	$90	DistributableBeforeDedAmt
Deduction From Distributable	$0	DeductionFromDistributableAmt
Distributable As Adjusted	$90	DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$13,243	ExpensesAndContributionsAmt
Program Related Invst Total	$0	ProgramRelatedInvstTotalAmt
Qualifying Distributions	$13,243	QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$90	DistributableAsAdjustedAmt
Undistributed Income PY	$0	UndistributedIncomePYAmt
Total For Prior Years	$0	TotalForPriorYearsAmt
Excess Distribution Cyov Yr5	$46,022	ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4	$37,982	ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3	$52,002	ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2	$48,521	ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1	$4,390	ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov	$188,917	TotalExcessDistributionCyovAmt
Qualifying Distributions	$13,243	QualifyingDistributionsAmt
Applied To Year1	$0	AppliedToYear1Amt
Applied To Prior Years	$0	AppliedToPriorYearsAmt
Treated As Distri From Corpus	$0	TreatedAsDistriFromCorpusAmt
Applied To Current Year	$90	AppliedToCurrentYearAmt
Remaining Distri From Corpus	$13,153	RemainingDistriFromCorpusAmt
Excess Distri Cyov App CY Corpus	$0	ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY	$0	ExcessDistributionCyovAppCYAmt
Total Corpus	$202,070	TotalCorpusAmt
Prior Year Undistributed Incm	$0	PriorYearUndistributedIncmAmt
Prior Year Deficiency Or Tax	$0	PriorYearDeficiencyOrTaxAmt
Taxable1	$0	Taxable1Amt
Taxable2	$0	Taxable2Amt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Corpus Distri170b1 E Or4942g3	$0	CorpusDistri170b1EOr4942g3Amt
Excess Distri Cyov From Yr5	$46,022	ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr	$156,048	ExcessDistriCyovToNextYrAmt
Excess From Year4	$37,982	ExcessFromYear4Amt
Excess From Year3	$52,002	ExcessFromYear3Amt
Excess From Year2	$48,521	ExcessFromYear2Amt
Excess From Year1	$4,390	ExcessFromYear1Amt
Excess From Current Year	$13,153	ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Application Submission Info ApplicationSubmissionInfoGrp

Field	Value	IRS element (for citing)
Recipient Person	JAY KESTENBAUM	RecipientPersonNm

Recipient US Address RecipientUSAddress

Field	Value	IRS element (for citing)
Address Line1	11 MANOR LANE	AddressLine1Txt
City	LAWRENCE	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11559	ZIPCd

Field	Value	IRS element (for citing)
Recipient Phone	5166443056	RecipientPhoneNum
Form And Info And Materials	LETTER/PURPOSE OF ORGANIZATION/USE OF FUNDS	FormAndInfoAndMaterialsTxt
Submission Deadlines	N/A	SubmissionDeadlinesTxt
Restrictions On Awards	N/A	RestrictionsOnAwardsTxt

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (4 entries)

Address Line1RecipientUSAddress/AddressLine1Txt	CityRecipientUSAddress/CityNm	State AbbreviationRecipientUSAddress/StateAbbreviationCd	ZIPRecipientUSAddress/ZIPCd	Recipient RelationshipRecipientRelationshipTxt	Recipient Foundation StatusRecipientFoundationStatusTxt	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt
ORAYSA
25 OLYMPIA LANE	WATERBURY	CT	06704	N/A	PC	GENERAL PURPOSE	$1,000
TOMCHEI SHABBOS YAD YESHAYA
634 OAK DRIVE	FAR ROCKAWAY	NY	11691	N/A	PC	GENERAL PURPOSE	$36
DAV DONNATION
12055 QUEENS BLVD	JAMAICA	NY	11424	N/A		GENERAL PURPOSE	$207
AL KANFEI NISBARIM INC
4 HIGHGATE TERRACE	BERGENFIELD	NJ	07621	N/A		GENERAL PURPOSE	$12,000

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$13,243	TotalGrantOrContriPdDurYrAmt
Total Grant Or Contri Apprv Fut	$0	TotalGrantOrContriApprvFutAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Unrelated Business Taxbl Incm	$0	UnrelatedBusinessTaxblIncmAmt
Exclusion	$0	ExclusionAmt
Related Or Exempt Function Incm	$0	RelatedOrExemptFunctionIncmAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$0	TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Field	Value	IRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EO	0	TrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EO	0	TrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of Assets	0	SalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EO	0	PurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth Assets	0	RentalOfFacilitiesOthAssetsInd
Reimbursement Arrangements	0	ReimbursementArrangementsInd
Loans Or Loan Guarantees	0	LoansOrLoanGuaranteesInd
Performance Of Services Etc	0	PerformanceOfServicesEtcInd
Sharing Of Facilities Etc	0	SharingOfFacilitiesEtcInd
Relationships Nonchrtbl EO	0	RelationshipsNonchrtblEOInd

Schedule B IRS990ScheduleB

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
General Rule	Yes (X)	GeneralRuleInd

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	1	ContributorNum
Contributor Person	LEONARD KESTENBAUM	ContributorPersonNm

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	200 WILDACRE AVENUE	AddressLine1Txt
City	LAWRENCE	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11559	ZIPCd

Field	Value	IRS element (for citing)
Total Contributions	$13,682	TotalContributionsAmt
Person Contribution	Yes (X)	PersonContributionInd

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

Field	Value	IRS element (for citing)
Desc	COMPUTER EXPENSE	Desc
Revenue And Expenses Per Books	$1,000	RevenueAndExpensesPerBooksAmt
Net Investment Income	$0	NetInvestmentIncomeAmt
Disbursements Charitable Prps	$0	DisbursementsCharitablePrpsAmt