BRUCHA VYEHOSHUA FOUNDATION TRUST: Form 990PF, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
BRUCHA VYEHOSHUA FOUNDATION TRUST (EIN 81-0889572)
Tax period
2021-01-01 to 2021-12-31
Filed
2022-11-15
IRS object ID
202223199349103027
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

FieldValueIRS element (for citing)
Return2022-11-15T11:37:49-05:00ReturnTs
Tax Period End2021-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN133747570PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WEISS & COMPANY LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line118 EAST 41ST STREETAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP100176270ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2021-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN810889572EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BRUCHA VYEHOSHUA FOUNDATION TRUSTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlBRUCBusinessNameControlTxt
Phone7184380273PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11542 53RD STREETAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP112193956ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJACQUES FREUNDPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone7184380273PhoneNum
Signature2022-11-14SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJACQUESPersonFirstNm
Person LastFREUNDPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonABRAHAM WEISSPreparerPersonNm
PTINP00020893PTIN
Phone2123023400PhoneNum
Preparation2022-11-14PreparationDt
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$1,568,136FMVAssetsEOYAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$89,859InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$89,859InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$89,859InterestOnSavingsAdjNetIncmAmt
Total Rev And Expnss$89,859TotalRevAndExpnssAmt
Total Net Invst Incm$89,859TotalNetInvstIncmAmt
Total Adj Net Incm$89,859TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$2,950AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$2,950AccountingFeesNetInvstIncmAmt
Accounting Fees Chrtbl Prps$2,950AccountingFeesChrtblPrpsAmt
Taxes Rev And Expnss$1,138TaxesRevAndExpnssAmt
Taxes Net Invst Incm$1,138TaxesNetInvstIncmAmt
Taxes Dsbrs Chrtbl$1,138TaxesDsbrsChrtblAmt
Other Expenses Rev And Expnss$30OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$30OtherExpensesNetInvstIncmAmt
Other Expenses Dsbrs Chrtbl$30OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$4,118TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$4,118TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$4,118TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$99,050ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$99,050ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$103,168TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$4,118TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$103,168TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$13,309ExcessRevenueOverExpensesAmt
Net Investment Income$85,741NetInvestmentIncomeAmt
Adjusted Net Income$89,859AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$746,445CashBOYAmt
Cash EOY$268,136CashEOYAmt
Cash EOYFMV$268,136CashEOYFMVAmt
Other Nts And Loans Rcvbl$1,300,000OtherNtsAndLoansRcvblAmt
Other Nts And Loans Rcvbl BOY$835,000OtherNtsAndLoansRcvblBOYAmt
Other Nts And Loans Rcvbl EOY$1,300,000OtherNtsAndLoansRcvblEOYAmt
Other Nts And Loans Rcvbl EOYFMV$1,300,000OtherNtsAndLoansRcvblEOYFMVAmt
Total Assets BOY$1,581,445TotalAssetsBOYAmt
Total Assets EOY$1,568,136TotalAssetsEOYAmt
Total Assets EOYFMV$1,568,136TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$1,581,445NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$1,568,136NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$1,581,445TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$1,568,136TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$1,581,445TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$1,568,136TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$1,581,445TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$13,309ExcessRevenueOverExpensesAmt
Subtotal$1,568,136SubtotalAmt
Tot Net Ast Or Fund Balances EOY$1,568,136TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$1,192InvestmentIncomeExciseTaxAmt
Subtotal$1,192SubtotalAmt
Tax Based On Investment Income$1,192TaxBasedOnInvestmentIncomeAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Es Penalty$25EsPenaltyAmt
Tax Due$1,217TaxDueAmt

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 SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Form990 PF Filed With Atty GenfalseForm990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt
Individual With BooksJACQUES FREUNDIndividualWithBooksNm
Phone7184380273PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line11542 53RD STREETAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP112193956ZIPCd
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
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 (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
JACQUES FREUND
1542 53RD STREETBROOKLYNNY112193956TRUSTEE2.00$0$0$0
LIBU FREUND
1542 53RD STREETBROOKLYNNY112193956TRUSTEE0.50$0$0$0
LEONARD FREUND
1351 51ST STREETBROOKLYNNY112193642TRUSTEE0.50$0$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$675,038AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$886,250FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$1,561,288TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$1,561,288AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$23,419CashDeemedCharitableAmt
Net Vl Noncharitable Assets$1,537,869NetVlNoncharitableAssetsAmt
Minimum Investment Return$76,893MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$76,893MinimumInvestmentReturnAmt
Tax Based On Investment Income$1,192TaxBasedOnInvestmentIncomeAmt
Total Tax$1,192TotalTaxAmt
Distributable Before Adj$75,701DistributableBeforeAdjAmt
Distributable Before Ded$75,701DistributableBeforeDedAmt
Distributable As Adjusted$75,701DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$103,168ExpensesAndContributionsAmt
Qualifying Distributions$103,168QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$75,701DistributableAsAdjustedAmt
Excess Distribution Cyov Yr2$8,545ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$42,481ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$51,026TotalExcessDistributionCyovAmt
Qualifying Distributions$103,168QualifyingDistributionsAmt
Applied To Current Year$75,701AppliedToCurrentYearAmt
Remaining Distri From Corpus$27,467RemainingDistriFromCorpusAmt
Total Corpus$78,493TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$78,493ExcessDistriCyovToNextYrAmt
Excess From Year2$8,545ExcessFromYear2Amt
Excess From Year1$42,481ExcessFromYear1Amt
Excess From Current Year$27,467ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerJACQUES FREUNDContributingManagerNm
Shareholder ManagerNONEShareholderManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (14 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
CONGREGATION SATMAR OF LAKEWOOD
441 SQUANKUM ROADLAKEWOODNJ087011962CHARITABLE$20,000
AHAVAT YISROEL HUMANITY INC
5314 16TH AVENUE -STE 244BROOKLYNNY112041425CHARITABLE$18,000
MISCELLANEOUS ORGANIZED CHARITIES
1542 53RD STREETBROOKLYNNY112193956CHARITABLE$14,450
CONGREGATION NACHLAS MOSHE MAKAVA
25 DANA ROADMONSEYNY109522310CHARITABLE$9,000
CONGREGATION MISHKENOS YAKOV INC
18 JEFFERSON AVENUESPRING VALLEYNY109771912CHARITABLE$6,000
CONGREGATION ATZEI CHAIM OF SIGET
1511 50TH STREETBROOKLYNNY112193746CHARITABLE$5,000
CONGREGATION YETEV LEV D'SATMAR
PO BOX 110506BROOKLYNNY112110506CHARITABLE$5,000
MOSDOS BETH YOSEF ZVI
543 BEDFORD AVENUEBROOKLYNNY112118511CHARITABLE$4,000
MOSDOS SATMAR BP INC
4615 14TH AVENUEBROOKLYNNY112192610CHARITABLE$4,000
KEREN MENACHEM
402 BERRY STREETBROOKLYNNY112496041CHARITABLE$3,600
TOV V'CHESSED
183 WILSON STREETBROOKLYNNY112117578CHARITABLE$3,500
YESHIVA TORAS AISH DUSHINSKY
5314 16TH AVENUE 123BROOKLYNNY112041425CHARITABLE$3,000
MA AYNEI HAYESHUA
5417 18TH AVENUEBROOKLYNNY112041928CHARITABLE$2,000
CONGREGATION KAHAL YIREI HASHEM
1556 53RD STREETBROOKLYNNY112194479CHARITABLE$1,500
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$99,050TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$89,859ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$89,859ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$89,859TotalIncomeProducingActyAmt

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

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryINDIRECT ACCOUNTING FEESCategoryTxt
Amt$2,950Amt
Net Investment Income$2,950NetInvestmentIncomeAmt
Disbursements Charitable Prps$2,950DisbursementsCharitablePrpsAmt

Expln Of Non Filing With AG Stmt ExplnOfNonFilingWithAGStmt

FieldValueIRS element (for citing)
ExplanationN/AExplanationTxt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
EXPENSES
BANK CHARGES$30$30$30

Other Notes Loans Rcvbl Short Sch2 OtherNotesLoansRcvblShortSch2

Other Notes Loans Rcvbl Short OtherNotesLoansRcvblShortGrp

Organization501c3 Name Organization501c3Name

FieldValueIRS element (for citing)
Business Name Line1LOANS RECEIVABLEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Balance Due$1,300,000BalanceDueAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryTAXESCategoryTxt
Amt$1,138Amt
Net Investment Income$1,138NetInvestmentIncomeAmt
Disbursements Charitable Prps$1,138DisbursementsCharitablePrpsAmt

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