THE WILLIAM ECK CHARITABLE TRUST: Form 990PF, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- THE WILLIAM ECK CHARITABLE TRUST (EIN 11-6342002)
- Tax period
- 2021-01-01 to 2021-12-31
- Filed
- 2022-11-11
- IRS object ID
- 202203159349100020
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-11-11T06:05:04-08:00 | ReturnTs |
| Tax Period End | 2021-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Jay Lerner CPA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 14 Woodlands Ln | AddressLine1Txt |
| City | White Plains | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10607 | 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 | 116342002 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE WILLIAM ECK CHARITABLE TRUST | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WILL | BusinessNameControlTxt |
| Phone | 7324953040 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5406 4TH AVENUE | AddressLine1Txt |
| City | BROOKLYN | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11220 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DONALD CARMAN | PersonNm |
| Person Title | Trustee | PersonTitleTxt |
| Signature | 2022-11-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | DONALD | PersonFirstNm |
| Person Last | CARMAN | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JAY LERNER | PreparerPersonNm |
| PTIN | P01469420 | PTIN |
| Phone | 9149802689 | 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 |
| 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 | $0 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Interest On Sav Rev And Expnss | $58,087 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $58,087 | InterestOnSavNetInvstIncmAmt |
| Interest On Savings Adj Net Incm | $58,087 | InterestOnSavingsAdjNetIncmAmt |
| Dividends Rev And Expnss | $1,751 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $1,751 | DividendsNetInvstIncmAmt |
| Dividends Adj Net Incm | $1,751 | DividendsAdjNetIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $10,723 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $2,108,042 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $10,723 | CapGainNetIncmNetInvstIncmAmt |
| Net ST Capital Gain Adj Net Incm | $11,182 | NetSTCapitalGainAdjNetIncmAmt |
| Total Rev And Expnss | $70,561 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $70,561 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $71,020 | TotalAdjNetIncmAmt |
| Accounting Fees Rev And Expnss | $11,500 | AccountingFeesRevAndExpnssAmt |
| Interest Rev And Expnss | $17 | InterestRevAndExpnssAmt |
| Taxes Rev And Expnss | $25 | TaxesRevAndExpnssAmt |
| Tot Opr Expenses Rev And Expnss | $11,542 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $42,760 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $42,760 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $54,302 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $42,760 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $16,259 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $70,561 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $71,020 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $10,306 | CashBOYAmt |
| Cash EOY | $18,211 | CashEOYAmt |
| Corporate Bonds BOY | $1,140,126 | CorporateBondsBOYAmt |
| Corporate Bonds EOY | $1,138,461 | CorporateBondsEOYAmt |
| Total Assets BOY | $1,150,432 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,156,672 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $0 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Capital Stock BOY | $60,000 | CapitalStockBOYAmt |
| Capital Stock EOY | $60,000 | CapitalStockEOYAmt |
| Retained Earning BOY | $1,090,432 | RetainedEarningBOYAmt |
| Retained Earning EOY | $1,096,672 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $1,150,432 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $1,156,672 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $1,150,432 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $1,156,672 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $1,150,432 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $16,259 | ExcessRevenueOverExpensesAmt |
| Subtotal | $1,166,691 | SubtotalAmt |
| Other Decreases | $10,019 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $1,156,672 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (3 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | AcquiredAcquiredDt | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|---|---|
| RBC CAPITAL ACCT 08309 | P | 2021-06-30 | 2021-12-30 | $1,817,939 | $1,806,757 | $11,182 | $11,182 |
| RBC CAPITAL ACCT 08309 | P | 2015-01-01 | 2021-12-31 | $284,721 | $284,103 | $618 | $618 |
| RBC CAPITAL ACCT 08309 | P | 2015-01-01 | 2021-12-31 | $5,382 | $6,459 | -$1,077 | -$1,077 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $10,723 | CapitalGainNetIncomeAmt |
| Net Short Term Capital Gain Loss | $11,182 | NetShortTermCapitalGainLossAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $981 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $981 | SubtotalAmt |
| Tax Based On Investment Income | $981 | TaxBasedOnInvestmentIncomeAmt |
| Extsn Request Income Tax Paid | $2,500 | ExtsnRequestIncomeTaxPaidAmt |
| Total Payments And Credits | $2,500 | TotalPaymentsAndCreditsAmt |
| Form2220 Attached | Yes (X) | Form2220AttachedInd |
| Es Penalty | $23 | EsPenaltyAmt |
| Overpayment | $1,496 | OverpaymentAmt |
| Applied To ES Tax | $1,496 | 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 |
| 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 | LERNER & SIPKIN CPAS LLP | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2125710064 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 132 NASSAU STREET SUITE 1023 | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10038 | 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 |
|---|---|---|---|---|---|---|
| WALTER FORST | ||||||
| 755 42ND STREET | BROOKLYN | NY | 11232 | Trustee | 0.00 | $0 |
| DONALD CARMAN | ||||||
| 20 HOPI DRIVE | MIDDLETOWN | NJ | 07748 | Trustee | 0.00 | $0 |
| GARY MILLS | ||||||
| 602 E 9TH STREET | NEW YORK | NY | 100095239 | Trustee | 0.00 | $0 |
| LEILA JOHNSON | ||||||
| 85 74TH STREET | BROOKLYN | NY | 11232 | Trustee | 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) |
|---|---|---|
| Tax Based On Investment Income | $981 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $981 | TotalTaxAmt |
| Distributable Before Adj | $981 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $981 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $0 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $42,760 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $42,760 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $0 | DistributableAsAdjustedAmt |
| Excess Distribution Cyov Yr5 | $75,410 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $43,626 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $43,572 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $54,661 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $38,237 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $255,506 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $42,760 | QualifyingDistributionsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Remaining Distri From Corpus | $42,760 | RemainingDistriFromCorpusAmt |
| Total Corpus | $298,266 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov From Yr5 | $75,410 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $222,856 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $43,626 | ExcessFromYear4Amt |
| Excess From Year3 | $43,572 | ExcessFromYear3Amt |
| Excess From Year2 | $54,661 | ExcessFromYear2Amt |
| Excess From Year1 | $38,237 | ExcessFromYear1Amt |
| Excess From Current Year | $42,760 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person | ST JACOBI CHURCH | RecipientPersonNm |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5406 4TH AVENUE | AddressLine1Txt |
| City | BROOKLYN | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11220 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Relationship | NONE | RecipientRelationshipTxt |
| Recipient Foundation Status | EOF | RecipientFoundationStatusTxt |
| Grant Or Contribution Purpose | Support of Church's exempt purposes | GrantOrContributionPurposeTxt |
| Amt | $42,760 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $42,760 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | $58,087 | RelatedOrExemptFunctionIncmAmt |
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | $1,751 | RelatedOrExemptFunctionIncmAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | $10,723 | RelatedOrExemptFunctionIncmAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | $70,561 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $70,561 | TotalIncomeProducingActyAmt |
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 |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amt | $11,500 | Amt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | NYS | CategoryTxt |
| Amt | $25 | Amt |