HMT CHARITABLE FOUNDATION: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
HMT CHARITABLE FOUNDATION (EIN 26-1102256)
Tax period
2023-09-01 to 2024-08-31
Filed
2025-05-26
IRS object ID
202531469349100003
Schema version
2023v6.0
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)
Return2025-05-26T07:11:40-07:00ReturnTs
Tax Period End2024-08-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN112938687PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1N BENJAMIN PERLMAN CPA PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 190305AddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11219ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2023-09-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN261102256EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1HMT CHARITABLE FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlHMTCBusinessNameControlTxt
Phone7183777477PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11228 EAST 8TH STREETAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11230ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonH TAUBERPersonNm
Person TitleTrusteePersonTitleTxt
Signature2025-05-26SignatureDt
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 PersonN BENJAMIN PERLMANPreparerPersonNm
PTINP00025472PTIN
Phone7188514466PhoneNum
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$374,150FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$50,000ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$8,907InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$8,907InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$8,907InterestOnSavingsAdjNetIncmAmt
Gross Sales Price$341,093GrossSalesPriceAmt
Total Rev And Expnss$58,907TotalRevAndExpnssAmt
Total Net Invst Incm$8,907TotalNetInvstIncmAmt
Total Adj Net Incm$8,907TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$3,200AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$3,200AccountingFeesNetInvstIncmAmt
Accounting Fees Adj Net Incm$3,200AccountingFeesAdjNetIncmAmt
Other Expenses Rev And Expnss$100OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$100OtherExpensesNetInvstIncmAmt
Other Expenses Adj Net Incm$100OtherExpensesAdjNetIncmAmt
Tot Opr Expenses Rev And Expnss$3,300TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$3,300TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Adj Net Incm$3,300TotOprExpensesAdjNetIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$77,350ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$77,350ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$80,650TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$3,300TotalExpensesNetInvstIncmAmt
Total Expenses Adj Net Incm$3,300TotalExpensesAdjNetIncmAmt
Total Expenses Dsbrs Chrtbl$77,350TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$21,743ExcessRevenueOverExpensesAmt
Net Investment Income$5,607NetInvestmentIncomeAmt
Adjusted Net Income$5,607AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$20,218CashBOYAmt
Cash EOY$7,654CashEOYAmt
Cash EOYFMV$7,654CashEOYFMVAmt
Sav And Temp Cash Invst BOY$370,741SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$361,562SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$366,496SavAndTempCashInvstEOYFMVAmt
Total Assets BOY$390,959TotalAssetsBOYAmt
Total Assets EOY$369,216TotalAssetsEOYAmt
Total Assets EOYFMV$374,150TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Retained Earning BOY$390,959RetainedEarningBOYAmt
Retained Earning EOY$369,216RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$390,959TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$369,216TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$390,959TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$369,216TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$390,959TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$21,743ExcessRevenueOverExpensesAmt
Subtotal$369,216SubtotalAmt
Tot Net Ast Or Fund Balances EOY$369,216TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp

FieldValueIRS element (for citing)
Property350 K T-BillsPropertyDesc
How AcquiredPHowAcquiredCd
Acquired2023-06-15AcquiredDt
Sold2023-12-14SoldDt
Gross Sales Price$341,093GrossSalesPriceAmt
Cost Or Other Basis$341,093CostOrOtherBasisAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$78InvestmentIncomeExciseTaxAmt
Subtotal$78SubtotalAmt
Tax Based On Investment Income$78TaxBasedOnInvestmentIncomeAmt
Tax Due$78TaxDueAmt
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 Line1HMT CHARITABLE FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone9176974677PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line11228 E 8 STREETAddressLine1Txt
CityBKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11230ZIPCd
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

FieldValueIRS element (for citing)
PersonH TAUBERPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11228 E 8 STAddressLine1Txt
CityBKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11230ZIPCd
FieldValueIRS element (for citing)
TitleTrusteeTitleTxt
Average Hrs Per Wk Devoted To Pos8.00AverageHrsPerWkDevotedToPosRt
Compensation$0CompensationAmt
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$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$0AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$0TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$0AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$0CashDeemedCharitableAmt
Net Vl Noncharitable Assets$0NetVlNoncharitableAssetsAmt
Minimum Investment Return$0MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Tax Based On Investment Income$78TaxBasedOnInvestmentIncomeAmt
Total Tax$78TotalTaxAmt
Distributable Before Adj$78DistributableBeforeAdjAmt
Distributable Before Ded$78DistributableBeforeDedAmt
Distributable As Adjusted$0DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$77,350ExpensesAndContributionsAmt
Qualifying Distributions$77,350QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$0DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$8,096ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$39,834ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$34,074ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$53,510ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$80,200ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$215,714TotalExcessDistributionCyovAmt
Qualifying Distributions$77,350QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Remaining Distri From Corpus$77,350RemainingDistriFromCorpusAmt
Total Corpus$293,064TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$8,096ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$284,968ExcessDistriCyovToNextYrAmt
Excess From Year4$39,834ExcessFromYear4Amt
Excess From Year3$34,074ExcessFromYear3Amt
Excess From Year2$53,510ExcessFromYear2Amt
Excess From Year1$80,200ExcessFromYear1Amt
Excess From Current Year$77,350ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerH TAUBERContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (33 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
Ahavas Chesed
4812 13 AveBklynNY11219nonePCTo help fund services of charity$7,000
American Friends of Yesh Nachlas Mo
26 A Carnation DriveLakewoodNJ08701nonePCEducational support$1,500
American Friends of Taharat Mishpac
312 Kingston AveBklynNY11213nonePCTo help fund Charity$1,000
Cong Kollel Avreichem Breslav
1250 Ocean ParkwayBklynNY11230nonePCTo help fund the charity.$1,000
Cong Mosdos Amrah Chasida
PO Box 249BklynNY11204nonePCTo help fund the charity.$1,250
Cong Bnei Aharon
1516 E 24 StBklynNY11210nonePCTo help fund the charity$2,500
Cong Yeshuas Chaim
1167 E 13 StBklynNY11230nonePCTo help fund the charity$2,200
KZYRS
1223 East 8 StBklynNY11230nonePCTo help fund the org$3,500
Tomche Torah Fund Talmudical Yesh P
6063 Drexel RoadPhiladelphiaPA19131nonePCTo help fund indigent students$2,500
Yeshiva Gedolah Zichron Moshe
Laurel Park RoadSouth FallsburgNY12771nonePCTo fund Education$10,000
Cong Keren L'Dovid
868 East 26 StBklynNY11210nonePCTo fund this charity$1,350
Cong Khal Veretsky
1202 E 9 StBklynNY11230nonePCTo fund this charity$2,000
Cong Nezer Gedalyahu
1370 Coney Island AveBklynNY11230nonePCTo fund this charity$600
Khal Hisachdos Yereim Veretzky
1202 E 9 StBklynNY11230nonePCTo help fund this charity$5,000
Yeshiva Karlin Stolin
1818 54 StBklynNY11204nonePCTo fund the teaching of Torah$1,000
Amer Friends of Kolel Nachlas Moshe
26A Carnation DriveLakewoodNJ08701nonePCTo help fund this charity$1,500
Amer Friends of Yad Eliezer Bezri
1102 E 26 StBklynNY11210nonePCTo help fund the charity$1,200
Cong Chasdei Dovid
1247 38 StBklynNY11211nonePCTo fund this charity$2,000
Cong Noam Elimelech Lizensk
1402 59 StBklynNY11219nonePCTo help fund this charity$1,250
Cong Ohr Tovia
969 East End AveLakewoodNJ08701nonePCTo help fund this chairty$2,500
Ein Od Milvado
311 8 StLakewoodNJ08701nonePCTo help fund this charity$6,000
In His Image
303 Merrick RdLynwoodNY11563nonePCTo help fund this charity$2,000
MYF Chesed Fund
162 East 7 STLakewoodNJ08701nonePCTo help fund this charity$1,000
Stretener Bais Medrash
4609 Bay PkwyBklynNY11230nonePCTo help fund this charity$2,000
Yad Ahron Inc
200 Main AvePassaicNJ07055nonePCTo help fund this charity$500
Yeshiva Ktana of Lakewood
120 2nd StLakewoodNJ08701nonePCTo help fund this charity$1,800
Yesh Mehalech Hatorah
213 Private WayLakewoodNJ08701PCTo fund the teaching of Torah$5,000
Yeshiva Novominsk
6020 17 AveBklynNY11204nonePCTo help fund this charity$1,000
Zichron Yosef Osher
670 Myrtle Ave PMB 109BklynNY11205nonePCTo help fund this charity$1,300
Amudei Ohr
1168 each 9 StWest LawrenceNY11691nonePCTo help fund this charity$750
Khal Tiferes Yaakov
1212 East 15 StBklynNY11230nonePCTo help fund this charity$550
Mesivta Yesh Chaim Berlin
1585 Coney Island AveBklynNY11230nonePCTo fund the teaching of Torah$2,600
Yeshiva Mkor Chaim
180 Sims AveLakewoodNJ08701nonePCFund teaching of Torah$2,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$77,350TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Unrelated Business Taxbl Incm$8,907UnrelatedBusinessTaxblIncmAmt
Exclusion1ExclusionCd

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Unrelated Business Taxbl Incm$8,907UnrelatedBusinessTaxblIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$8,907TotalIncomeProducingActyAmt

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 PersonHILLEL TAUBERContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line11228 E 8 STREETAddressLine1Txt
CityBKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11230ZIPCd
FieldValueIRS element (for citing)
Total Contributions$50,000TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryAccountingCategoryTxt
Amt$3,200Amt
Net Investment Income$3,200NetInvestmentIncomeAmt
Adjusted Net Income$3,200AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

FieldValueIRS element (for citing)
DescNYS Filing feeDesc
Revenue And Expenses Per Books$100RevenueAndExpensesPerBooksAmt
Net Investment Income$100NetInvestmentIncomeAmt
Adjusted Net Income$100AdjustedNetIncomeAmt

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