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SAM AND JUDITH FREIER FOUNDATION: Form 990PF, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
SAM AND JUDITH FREIER FOUNDATION (EIN 46-1349491)
Tax period
2021-11-01 to 2022-10-31
Filed
2022-12-16
IRS object ID
202203509349100205
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 ReturnHeader

FieldValueIRS element (for citing)
Return2022-12-16T07:05:49-08:00ReturnTs
Tax Period End2022-10-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN113490347PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Jerrold L Walkenfeld CPABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11294 East 19th StAddressLine1Txt
CityBrooklynCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11230ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2021-11-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN461349491EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SAM AND JUDITH FREIER FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSAMABusinessNameControlTxt
Phone7184364386PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11027 EAST 28TH STREETAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11210ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSAM FREIERPersonNm
Person TitleTrusteePersonTitleTxt
Signature2022-12-16SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstSAMPersonFirstNm
Person LastFREIERPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJERROLD L WALKENFELDPreparerPersonNm
PTINP01422416PTIN
Phone7186482700PhoneNum
Self EmployedYes (X)SelfEmployedInd

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
Federated Assurance LevelFAL1FederatedAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$134,474FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$7,400ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$4,500InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$4,500InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$4,500InterestOnSavingsAdjNetIncmAmt
Other Income Rev And Expnss$122,498OtherIncomeRevAndExpnssAmt
Other Income Net Invst Incm$122,498OtherIncomeNetInvstIncmAmt
Other Income Adj Net Incm$122,498OtherIncomeAdjNetIncmAmt
Total Rev And Expnss$134,398TotalRevAndExpnssAmt
Total Net Invst Incm$126,998TotalNetInvstIncmAmt
Total Adj Net Incm$126,998TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$4,600AccountingFeesRevAndExpnssAmt
Accounting Fees Chrtbl Prps$4,600AccountingFeesChrtblPrpsAmt
Other Expenses Rev And Expnss$130OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl$130OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$4,730TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$4,730TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$169,998ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$169,998ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$174,728TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$174,728TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$40,330ExcessRevenueOverExpensesAmt
Net Investment Income$126,998NetInvestmentIncomeAmt
Adjusted Net Income$126,998AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$3,655CashBOYAmt
Cash EOY$34,474CashEOYAmt
Cash EOYFMV$34,474CashEOYFMVAmt
Other Nts And Loans Rcvbl BOY$80,000OtherNtsAndLoansRcvblBOYAmt
Other Investments BOY$91,149OtherInvestmentsBOYAmt
Other Investments EOY$100,000OtherInvestmentsEOYAmt
Other Investments EOYFMV$100,000OtherInvestmentsEOYFMVAmt
Total Assets BOY$174,804TotalAssetsBOYAmt
Total Assets EOY$134,474TotalAssetsEOYAmt
Total Assets EOYFMV$134,474TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$174,804NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$134,474NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$174,804TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$134,474TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$174,804TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$134,474TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$174,804TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$40,330ExcessRevenueOverExpensesAmt
Subtotal$134,474SubtotalAmt
Tot Net Ast Or Fund Balances EOY$134,474TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$1,765InvestmentIncomeExciseTaxAmt
Subtotal$1,765SubtotalAmt
Tax Based On Investment Income$1,765TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$587EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$587TotalPaymentsAndCreditsAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Tax Due$1,178TaxDueAmt
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 ContributorsYes (true)NewSubstantialContributorsInd
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 Line1ORGANIZATIONBusinessNameLine1Txt

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line11027 EAST 28TH STREETAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11210ZIPCd
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
SAM FREIER
1027 EAST 28TH STREETBROOKLYNNY11210Trustee0.50$0
JUDITH FREIER
1027 EAST 28TH STREETBROOKLYNNY11210Trustee0.50$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

FieldValueIRS element (for citing)
Description1EDUCATIONAL GRANT FOR RELIGIOUS INST.Description1Txt
Expenses1$42,541Expenses1Amt
Description2CHARITABLE GRANTSDescription2Txt
Expenses2$5,147Expenses2Amt
Description3RELIGIOUS GRANTSDescription3Txt
Expenses3$122,310Expenses3Amt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$49,644AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$49,644TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$49,644AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$745CashDeemedCharitableAmt
Net Vl Noncharitable Assets$48,899NetVlNoncharitableAssetsAmt
Minimum Investment Return$2,445MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$2,445MinimumInvestmentReturnAmt
Tax Based On Investment Income$1,765TaxBasedOnInvestmentIncomeAmt
Total Tax$1,765TotalTaxAmt
Distributable Before Adj$680DistributableBeforeAdjAmt
Distributable Before Ded$680DistributableBeforeDedAmt
Distributable As Adjusted$680DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$174,728ExpensesAndContributionsAmt
Qualifying Distributions$174,728QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$680DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$249,647ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$373,378ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$14,000ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$68,157ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$26,624ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$731,806TotalExcessDistributionCyovAmt
Qualifying Distributions$174,728QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$680AppliedToCurrentYearAmt
Remaining Distri From Corpus$174,048RemainingDistriFromCorpusAmt
Total Corpus$905,854TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$249,647ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$656,207ExcessDistriCyovToNextYrAmt
Excess From Year4$373,378ExcessFromYear4Amt
Excess From Year3$14,000ExcessFromYear3Amt
Excess From Year2$68,157ExcessFromYear2Amt
Excess From Year1$26,624ExcessFromYear1Amt
Excess From Current Year$174,048ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerSAM FREIERContributingManagerNm
Contributing ManagerJUDITH FREIERContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (20 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
YI OF AVENUE K
2818 AVENUE KBROOKLYNNY11210nonepcRELIGIOUS$100
THE SHUL OF BAL HARBOUR INC
9540 COLLINS AVESURFSIDEFL33154nonepcRELIGIOUS$4,551
CHEVRAH LOMDEI MISHNAH
40 EAST THIRTEENTH STREETLAKEWOODNJ08701nonepcRELIGIOUS$630
THE ALEPH INSTITUTE
9540 COLLINS AVENUEMIAMIFL33154nonepcCHARITABLE$502
ZICHRON SHLOME REFUAH FUND
1319 51ST STREETBROOKLYNNY11219nonepcCHARITABLE$180
AGUDAH BAIS BINYOMIN
2913 AVE LBROOKLYNNY11210nonepcRELIGIOUS$650
CONG BAIS EPHRAIM
2802 AVENUE JBROOKLYNNY11210nonepcRELIGIOUS$9,580
YAD ELIEZER
1102 EAST 26TH STREETBROOKLYNNY11210nonepcCHARITABLE$125
UNDER 500
1027 EAST 28 STREETBROOKLYNNY11230nonepcCHARITABLE$1,540
BAIS YAAKOV DRAV MEIR
85 PARKVILLE AVEBROOKLYNNY11230nonePCEDUCATIONAL GRANT FOR RELIGIOUS INST.$18,250
BNOS ROCHEL
1739 47TH STREETBROOKLYNNY11219nonePCEDUCATIONAL GRANT FOR RELIGIOUS INST.$2,400
CONG SHAAREI ORAH
1425 ESSEX RDTEANECKNJ07666nonePCRELIGIOUS$12,000
KEREN HASHVIIS
4520 18TH AVENUEBROOKLYNNY11204nonePCCHARITABLE$1,000
KEREN BNAI YOSEF
978 EAST 28 STREETBROOKLYNNY11210nonePCCHARITABLE$1,800
KOLEL BELZ
12 MAPLE TERRACEMONSEYNY10952nonePCEDUC. GRANT FOR RELIGOUS INST.$5,000
YESHIVA TORAH VODAATH
425 EAST 9TH STREETBROOKLYNNY11218nonePCEDUC. GRANT FOR RELIGOUS INST.$16,891
CHABAD OF CINN
343 PROBASCO STREETCINNOH45220NONEPCRELIGIOUS$627
KAHAL CHASISDIM OF SURFSIDE
961 NE 172ND STREETMIAMIFL33162NONEPCRELIGOUS$3,672
CONG KAHAL CHASIDIM
1612 CARROLL STREETBROOKLYNNY11213NONEPCRELIGIOUS$500
CONG MARAH YECHESKEL
1466 54TH STREETBROOKLYNNY11219NONEPCRELIGIOUS$90,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$169,998TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$4,500ExclusionAmt

Other Revenue Described OtherRevenueDescribedGrp

FieldValueIRS element (for citing)
DescPARTNERSHIP INVESTMENT INCOMEDesc
Exclusion18ExclusionCd
Exclusion$122,498ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$126,998ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$126,998TotalIncomeProducingActyAmt

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 PersonSAM JUDITH FREIERContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line11027 EAST 28TH STREETAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11210ZIPCd
FieldValueIRS element (for citing)
Total Contributions$7,400TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
Amt$4,600Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$4,600DisbursementsCharitablePrpsAmt

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp

FieldValueIRS element (for citing)
Category Or ItemPARTNERSHIPSCategoryOrItemTxt
Listed At Cost Or FMVAT COSTListedAtCostOrFMVCd
Book Value$100,000BookValueAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

FieldValueIRS element (for citing)
DescOFFICEDesc
Revenue And Expenses Per Books$130RevenueAndExpensesPerBooksAmt
Disbursements Charitable Prps$130DisbursementsCharitablePrpsAmt

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail

FieldValueIRS element (for citing)
DescPARTNERSHIP INVESTMENT INCOMEDesc
Revenue And Expenses Per Books$122,498RevenueAndExpensesPerBooksAmt
Net Investment Income$122,498NetInvestmentIncomeAmt
Adjusted Net Income$122,498AdjustedNetIncomeAmt

Substantial Contributors Sch SubstantialContributorsSch

Substantial Contributor Detail SubstantialContributorDetail

FieldValueIRS element (for citing)
PersonSAM JUDITH FREIERPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11027 EAST 28TH STREETAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11210ZIPCd

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