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BRUCHA VYEHOSHUA FOUNDATION TRUST: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
BRUCHA VYEHOSHUA FOUNDATION TRUST (EIN 81-0889572)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-07-08
IRS object ID
202501899349100005
Schema version
2024v5.0
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)
Return2025-07-08T10:36:41-04:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

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 Begin2024-01-01TaxPeriodBeginDt

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
Phone2123023400PhoneNum
Signature2025-06-30SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonABRAHAM WEISSPreparerPersonNm
PTINP00020893PTIN
Phone2123023400PhoneNum
Preparation2025-07-01PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$2,305,513FMVAssetsEOYAmt
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$206,418InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$206,418InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$206,418InterestOnSavingsAdjNetIncmAmt
Total Rev And Expnss$206,418TotalRevAndExpnssAmt
Total Net Invst Incm$206,418TotalNetInvstIncmAmt
Total Adj Net Incm$206,418TotalAdjNetIncmAmt
Taxes Rev And Expnss$3,923TaxesRevAndExpnssAmt
Taxes Net Invst Incm$3,923TaxesNetInvstIncmAmt
Taxes Dsbrs Chrtbl$3,923TaxesDsbrsChrtblAmt
Other Expenses Rev And Expnss$465OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$465OtherExpensesNetInvstIncmAmt
Other Expenses Dsbrs Chrtbl$465OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$4,388TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$4,388TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$4,388TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$76,570ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$76,570ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$80,958TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$4,388TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$80,958TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$125,460ExcessRevenueOverExpensesAmt
Net Investment Income$202,030NetInvestmentIncomeAmt
Adjusted Net Income$206,418AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$543,414CashBOYAmt
Cash EOY$368,874CashEOYAmt
Cash EOYFMV$368,874CashEOYFMVAmt
Other Nts And Loans Rcvbl$1,936,639OtherNtsAndLoansRcvblAmt
Other Nts And Loans Rcvbl BOY$1,636,639OtherNtsAndLoansRcvblBOYAmt
Other Nts And Loans Rcvbl EOY$1,936,639OtherNtsAndLoansRcvblEOYAmt
Other Nts And Loans Rcvbl EOYFMV$1,936,639OtherNtsAndLoansRcvblEOYFMVAmt
Total Assets BOY$2,180,053TotalAssetsBOYAmt
Total Assets EOY$2,305,513TotalAssetsEOYAmt
Total Assets EOYFMV$2,305,513TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$2,180,053NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$2,305,513NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$2,180,053TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$2,305,513TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$2,180,053TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$2,305,513TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$2,180,053TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$125,460ExcessRevenueOverExpensesAmt
Subtotal$2,305,513SubtotalAmt
Tot Net Ast Or Fund Balances EOY$2,305,513TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$2,808InvestmentIncomeExciseTaxAmt
Subtotal$2,808SubtotalAmt
Tax Based On Investment Income$2,808TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$2,800EstimatedPlusOvpmtIncmTxAmt
Extsn Request Income Tax Paid$2,000ExtsnRequestIncomeTaxPaidAmt
Total Payments And Credits$4,800TotalPaymentsAndCreditsAmt
Overpayment$1,992OverpaymentAmt
Applied To ES Tax$1,992AppliedToESTaxAmt

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$322,647AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$1,940,806FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$2,263,453TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$2,263,453AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$33,952CashDeemedCharitableAmt
Net Vl Noncharitable Assets$2,229,501NetVlNoncharitableAssetsAmt
Minimum Investment Return$111,475MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$111,475MinimumInvestmentReturnAmt
Tax Based On Investment Income$2,808TaxBasedOnInvestmentIncomeAmt
Total Tax$2,808TotalTaxAmt
Distributable Before Adj$108,667DistributableBeforeAdjAmt
Distributable Before Ded$108,667DistributableBeforeDedAmt
Distributable As Adjusted$108,667DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$80,958ExpensesAndContributionsAmt
Qualifying Distributions$80,958QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$108,667DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$8,545ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$42,481ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$27,467ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$14,315ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$53,586ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$146,394TotalExcessDistributionCyovAmt
Qualifying Distributions$80,958QualifyingDistributionsAmt
Applied To Current Year$80,958AppliedToCurrentYearAmt
Excess Distri Cyov App CY Corpus$27,709ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$27,709ExcessDistributionCyovAppCYAmt
Total Corpus$118,685TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$118,685ExcessDistriCyovToNextYrAmt
Excess From Year4$23,317ExcessFromYear4Amt
Excess From Year3$27,467ExcessFromYear3Amt
Excess From Year2$14,315ExcessFromYear2Amt
Excess From Year1$53,586ExcessFromYear1Amt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (11 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
MOSDOS BETH YOSEF ZVI
543 BEDFORD AVENUEBROOKLYNNY112118511CHARITABLE$15,500
CONGREGATION KAHAL YIREI HASHEM
5306 16TH AVENUEBROOKLYNNY112041425CHARITABLE$13,250
CONGREGATION ATZEI CHAIM OF SIGET
1511 50TH STREETBROOKLYNNY112193746CHARITABLE$10,000
TOV V'CHESSED
183 WILSON STREETBROOKLYNNY112117578CHARITABLE$9,800
CONGREGATION HEICHAL MOSHE HOMERAD
1227 50TH STREETBROOKLYNNY112193541CHARITABLE$8,000
KEREN KIRYAT SEFER INC
407 PRIVATE WAYLAKEWOODNJ087012575CHARITABLE$5,000
MOSDOS SATMAR BP INC
4615 14TH AVENUEBROOKLYNNY112192610CHARITABLE$4,500
MISCELLANEOUS ORGANIZED CHARITIES
1542 53RD STREETBROOKLYNNY112193956CHARITABLE$4,300
GOMLEI CHESED OF BOYAN
29 YALE DRIVEMONEYNY109522630CHARITABLE$2,500
MA AYNEI HAYESHUA
5417 18TH AVENUEBROOKLYNNY112041928CHARITABLE$2,220
AHAVAT YISROEL HUMANITY INC
5314 16TH AVENUEBROOKLYNNY112041425CHARITABLE$1,500
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$76,570TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$206,418ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$206,418ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$206,418TotalIncomeProducingActyAmt

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

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$465$465$465

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$1,936,639BalanceDueAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryTAXESCategoryTxt
Amt$3,923Amt
Net Investment Income$3,923NetInvestmentIncomeAmt
Disbursements Charitable Prps$3,923DisbursementsCharitablePrpsAmt

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