SIEGER BIBLIOTHEQUE INC: Form 990PF, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: SIEGER BIBLIOTHEQUE INC (EIN 47-5007248)
Tax period: 2021-01-01 to 2021-12-31
Filed: 2022-09-22
IRS object ID: 202242659349100804
Schema version: 2021v4.0
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
Form 990-PF
Schedule B
Accounting Fees Schedule
Depreciation Schedule
Land Etc Schedule2
Other Assets Schedule
Other Expenses Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-09-22T14:13:17-07:00	ReturnTs
Tax Period End	2021-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	133558774	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Bernath & Rosenberg PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1430 Broadway 7th Floor	AddressLine1Txt
City	New York	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	10018	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	475007248	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SIEGER BIBLIOTHEQUE INC THE	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	SIEG	BusinessNameControlTxt
Phone	7183203700	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3200 BAYCHESTER AVENUE	AddressLine1Txt
City	BRONX	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	10475	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	ABRAHAM SIEGER	PersonNm
Person Title	Director	PersonTitleTxt
Signature	2022-09-22	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	ABRAHAM	PersonFirstNm
Person Last	SIEGER	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	James H Bernath	PreparerPersonNm
PTIN	P00187297	PTIN
Phone	2122211140	PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd
Federated Assurance Level	FAL1	FederatedAssuranceLevelCd

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	$4,322,418	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	$1,272,000	ContriRcvdRevAndExpnssAmt
Total Rev And Expnss	$1,272,000	TotalRevAndExpnssAmt
Total Net Invst Incm	$0	TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss	$615	AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm	$308	AccountingFeesNetInvstIncmAmt
Accounting Fees Chrtbl Prps	$307	AccountingFeesChrtblPrpsAmt
Deprec And Dpltn Rev And Expnss	$8,541	DeprecAndDpltnRevAndExpnssAmt
Other Expenses Rev And Expnss	$275	OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm	$25	OtherExpensesNetInvstIncmAmt
Other Expenses Dsbrs Chrtbl	$250	OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss	$9,431	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$333	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$557	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$113,150	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$113,150	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$122,581	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$333	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$113,707	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	$1,149,419	ExcessRevenueOverExpensesAmt
Net Investment Income	$0	NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash BOY	$3,779	CashBOYAmt
Cash EOY	$406,324	CashEOYAmt
Cash EOYFMV	$406,324	CashEOYFMVAmt
Rcvbl From Officers BOY	$5,292	RcvblFromOfficersBOYAmt
Land Bldg Equip Accum Deprec	$8,541	LandBldgEquipAccumDeprecAmt
Land EOY	-$8,541	LandEOYAmt
Land EOYFMV	$152,166	LandEOYFMVAmt
Other Assets BOY	$3,163,928	OtherAssetsBOYAmt
Other Assets EOY	$3,763,928	OtherAssetsEOYAmt
Other Assets EOYFMV	$3,763,928	OtherAssetsEOYFMVAmt
Total Assets BOY	$3,172,999	TotalAssetsBOYAmt
Total Assets EOY	$4,161,711	TotalAssetsEOYAmt
Total Assets EOYFMV	$4,322,418	TotalAssetsEOYFMVAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind
Capital Stock BOY	$3,169,220	CapitalStockBOYAmt
Capital Stock EOY	$3,916,094	CapitalStockEOYAmt
Retained Earning BOY	$3,779	RetainedEarningBOYAmt
Retained Earning EOY	$406,324	RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY	$3,172,999	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$4,322,418	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$3,172,999	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$4,322,418	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$3,172,999	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	$1,149,419	ExcessRevenueOverExpensesAmt
Subtotal	$4,322,418	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$4,322,418	TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$0	InvestmentIncomeExciseTaxAmt
Applied To ES Tax	$0	AppliedToESTaxAmt

Statements Regarding Acty StatementsRegardingActyGrp

Field	Value	IRS element (for citing)
Legislative Political Acty	false	LegislativePoliticalActyInd
More Than100 Spent	false	MoreThan100SpentInd
Form1120 POL Filed	false	Form1120POLFiledInd
Activities Not Previously Rpt	false	ActivitiesNotPreviouslyRptInd
Changes To Articles Or Bylaws	false	ChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Organization Dissolved Etc	false	OrganizationDissolvedEtcInd
Section508e Rqr Satisfied	false	Section508eRqrSatisfiedInd
At Least5000 In Assets	Yes (true)	AtLeast5000InAssetsInd
Org Report Or Register State	NY	OrgReportOrRegisterStateCd
Form990 PF Filed With Atty Gen	Yes (true)	Form990PFFiledWithAttyGenInd
Private Operating Foundation	false	PrivateOperatingFoundationInd
New Substantial Contributors	false	NewSubstantialContributorsInd
Own Controlled Entity	false	OwnControlledEntityInd
Donor Advised Fund	false	DonorAdvisedFundInd
Comply With Public Insp Rqr	Yes (true)	ComplyWithPublicInspRqrInd
Website Address	N/A	WebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

Field	Value	IRS element (for citing)
Business Name Line1	ABRAHAM SIEGER	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	7183203700	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	3200 BAYCHESTER AVENUE	AddressLine1Txt
City	BRONX	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	104751513	ZIPCd

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

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

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

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (4 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt
ABRAHAM SIEGER
3200 BAYCHESTER AVENUE	BRONX	NY	10475	Director	0.00	$0
SARA SIEGER
3200 BAYCHESTER AVENUE	BRONX	NY	10475	Director	0.00	$0
SETH EISENBERGER
3200 BAYCHESTER AVENUE	BRONX	NY	10475	Director	0.00	$0
MIRIAM WOLF
3200 BAYCHESTER AVENUE	BRONX	NY	10475	Director	0.00	$0

Field	Value	IRS element (for citing)
Comp Of Hghst Pd Empl Or NONE	NONE	CompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONE	NONE	CompOfHghstPdCntrctOrNONETxt

Minimum Investment Return MinimumInvestmentReturnGrp

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

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$0	DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$113,707	ExpensesAndContributionsAmt
Qualifying Distributions	$113,707	QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$0	DistributableAsAdjustedAmt
Excess Distribution Cyov Yr3	$170,805	ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2	$222,207	ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1	$124,917	ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov	$517,929	TotalExcessDistributionCyovAmt
Qualifying Distributions	$113,707	QualifyingDistributionsAmt
Treated As Distri From Corpus	$0	TreatedAsDistriFromCorpusAmt
Remaining Distri From Corpus	$113,707	RemainingDistriFromCorpusAmt
Total Corpus	$631,636	TotalCorpusAmt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr	$631,636	ExcessDistriCyovToNextYrAmt
Excess From Year3	$170,805	ExcessFromYear3Amt
Excess From Year2	$222,207	ExcessFromYear2Amt
Excess From Year1	$124,917	ExcessFromYear1Amt
Excess From Current Year	$113,707	ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Field	Value	IRS element (for citing)
Contributing Manager	ABRAHAM SIEGER	ContributingManagerNm
Only Contri To Preselected	Yes (X)	OnlyContriToPreselectedInd

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
CONG TASHBAR NACHLAS CHAIM
PO BOX 657	MONSEY	NY	10952	NONE	exempt	CHARITABLE	$62,000
CONG ZICHRON CHAIM NOACH
1 MEADOW LANE	MONSEY	NY	10952	NONE	EXEMPT	CHARITABLE	$5,000
CONG TORAH V'TIFLA
5102 FORT HAMILTON PKWY	BROOKLYN	NY	11219	NONE	EXEMPT	CHARITABLE	$46,000
GMACH MOSHE AARON
3200 BAYCHESTER AVENUE	BRONX	NY	10475	NONE	EXEMPT	CHARITABLE	$150

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$113,150	TotalGrantOrContriPdDurYrAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

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

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	3200 BAYCHESTER AVENUE	AddressLine1Txt
City	BRONX	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	10475	ZIPCd

Field	Value	IRS element (for citing)
Total Contributions	$1,272,000	TotalContributionsAmt
Person Contribution	Yes (X)	PersonContributionInd
Noncash Contribution	Yes (X)	NoncashContributionInd

Non Cash Property Contribution NonCashPropertyContributionGrp

Field	Value	IRS element (for citing)
Contributor	1	ContributorNum
Noncash Property	HEBREW BOOKS AND MANUSCRIPTS	NoncashPropertyDesc
Fair Market Value	$600,000	FairMarketValueAmt
Received	2021-08-22	ReceivedDt

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

Field	Value	IRS element (for citing)
Category	BERNATH AND ROSENBERG	CategoryTxt
Amt	$615	Amt
Net Investment Income	$308	NetInvestmentIncomeAmt
Adjusted Net Income	$0	AdjustedNetIncomeAmt
Disbursements Charitable Prps	$307	DisbursementsCharitablePrpsAmt

Depreciation Schedule DepreciationSchedule

Depreciation Property DepreciationPropertyGrp (2 entries)

PropertyPropertyDesc	AcquiredAcquiredDt	Cost Or Other BasisCostOrOtherBasisAmt	Computation MethodComputationMethodTxt	RtRt	Current Year ExpenseCurrentYearExpenseAmt
BUILDING	2021-07-01	$110,000	SL	0.0118	$1,295
FURNITURE AND EQUIPMENT	2021-07-01	$50,707	200DB	0.1429	$7,246

Land Etc Schedule2 LandEtcSchedule2

Land Etc LandEtcGrp (2 entries)

Category Or ItemCategoryOrItemTxt	Accumulated DepreciationAccumulatedDepreciationAmt	Book ValueBookValueAmt	EOYFMVEOYFMVAmt
Furniture and Fixtures	$7,246	$7,246	$43,461
Buildings	$1,295	$1,295	$108,705

Other Assets Schedule OtherAssetsSchedule

Other Assets Schedule OtherAssetsScheduleGrp

Field	Value	IRS element (for citing)
Desc	HEBREW BOOKS & MANUSCRIPTS	Desc
BOY Book Value	$3,163,928	BOYBookValueAmt
EOY Book Value	$3,763,928	EOYBookValueAmt
EOYFMV	$3,763,928	EOYFMVAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDesc	Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt	Net Investment IncomeNetInvestmentIncomeAmt	Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt
BANK CHARGES	$25	$25
FILING FEE	$250		$250

SIEGER BIBLIOTHEQUE INC: Form 990PF, tax year 2021

Return header ReturnHeader

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Preparer US Address PreparerUSAddress

Filer Filer

Business Name BusinessName

US Address USAddress

Business Officer BusinessOfficerGrp

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Preparer Person PreparerPersonGrp

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Form 990-PF IRS990PF

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Statements Regarding Acty StatementsRegardingActyGrp

Persons With Books Name PersonsWithBooksName

Location Of Books US Address LocationOfBooksUSAddress

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (4 entries)

Minimum Investment Return MinimumInvestmentReturnGrp

Distributable Amount DistributableAmountGrp

PF Qualifying Distributions PFQualifyingDistributionsGrp

Undistributed Income UndistributedIncomeGrp

Supplementary Information SupplementaryInformationGrp

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (4 entries)

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Contributor US Address ContributorUSAddress

Non Cash Property Contribution NonCashPropertyContributionGrp

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

Depreciation Schedule DepreciationSchedule

Depreciation Property DepreciationPropertyGrp (2 entries)

Land Etc Schedule2 LandEtcSchedule2

Land Etc LandEtcGrp (2 entries)

Other Assets Schedule OtherAssetsSchedule

Other Assets Schedule OtherAssetsScheduleGrp

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

Comments