SAM AND JUDITH FREIER FOUNDATION: Form 990PF, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
SAM AND JUDITH FREIER FOUNDATION (EIN 46-1349491)
Tax period
2020-11-01 to 2021-10-31
Filed
2021-12-03
IRS object ID
202103379349100505
Schema version
2020v4.0
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)
Return2021-12-03T08:33:23-08:00ReturnTs
Tax Period End2021-10-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN112603477PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BERNARD J LAX CPABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11026 E 10 STREETAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11230ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2020-11-01TaxPeriodBeginDt

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
Signature2021-12-03SignatureDt
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 PersonBERNARD J LAXPreparerPersonNm
PTINP00743206PTIN
Phone7182520365PhoneNum
Self EmployedYes (X)SelfEmployedInd

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
Federated Assurance LevelFAL1FederatedAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2020TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$174,804FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$15,950ContriRcvdRevAndExpnssAmt
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$6,000InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$6,000InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$6,000InterestOnSavingsAdjNetIncmAmt
Total Rev And Expnss$21,950TotalRevAndExpnssAmt
Total Net Invst Incm$6,000TotalNetInvstIncmAmt
Total Adj Net Incm$6,000TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$4,300AccountingFeesRevAndExpnssAmt
Accounting Fees Chrtbl Prps$4,300AccountingFeesChrtblPrpsAmt
Other Expenses Rev And Expnss$13,931OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$13,816OtherExpensesNetInvstIncmAmt
Other Expenses Dsbrs Chrtbl$13,931OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$18,231TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$13,816TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$18,231TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$16,970ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$16,970ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$35,201TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$13,816TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$35,201TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$13,251ExcessRevenueOverExpensesAmt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$6,000AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$3,090CashBOYAmt
Cash EOY$3,655CashEOYAmt
Cash EOYFMV$3,655CashEOYFMVAmt
Other Nts And Loans Rcvbl$80,000OtherNtsAndLoansRcvblAmt
Other Nts And Loans Rcvbl BOY$80,000OtherNtsAndLoansRcvblBOYAmt
Other Nts And Loans Rcvbl EOY$80,000OtherNtsAndLoansRcvblEOYAmt
Other Nts And Loans Rcvbl EOYFMV$80,000OtherNtsAndLoansRcvblEOYFMVAmt
Other Investments BOY$104,965OtherInvestmentsBOYAmt
Other Investments EOY$91,149OtherInvestmentsEOYAmt
Other Investments EOYFMV$91,149OtherInvestmentsEOYFMVAmt
Total Assets BOY$188,055TotalAssetsBOYAmt
Total Assets EOY$174,804TotalAssetsEOYAmt
Total Assets EOYFMV$174,804TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$188,055NoDonorRstrNetAssestsBOYAmt
Tot Net Ast Or Fund Balances BOY$188,055TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$174,804TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$188,055TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$174,804TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$188,055TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$13,251ExcessRevenueOverExpensesAmt
Subtotal$174,804SubtotalAmt
Tot Net Ast Or Fund Balances EOY$174,804TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$0InvestmentIncomeExciseTaxAmt
Estimated Plus Ovpmt Incm Tx$587EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$587TotalPaymentsAndCreditsAmt
Overpayment$587OverpaymentAmt
Applied To ES Tax$587AppliedToESTaxAmt

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$5,500Expenses1Amt
Description2CHARITABLE GRANTSDescription2Txt
Expenses2$2,430Expenses2Amt
Description3RELIGIOUS GRANTSDescription3Txt
Expenses3$9,040Expenses3Amt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$3,010AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$171,149FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$174,159TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$174,159AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$2,612CashDeemedCharitableAmt
Net Vl Noncharitable Assets$171,547NetVlNoncharitableAssetsAmt
Minimum Investment Return$8,577MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$8,577MinimumInvestmentReturnAmt
Distributable Before Adj$8,577DistributableBeforeAdjAmt
Distributable Before Ded$8,577DistributableBeforeDedAmt
Distributable As Adjusted$8,577DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$35,201ExpensesAndContributionsAmt
Qualifying Distributions$35,201QualifyingDistributionsAmt
Adjusted Qualifying Distri$35,201AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$8,577DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$130,517ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$249,647ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$373,378ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$14,000ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$68,157ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$835,699TotalExcessDistributionCyovAmt
Qualifying Distributions$35,201QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$8,577AppliedToCurrentYearAmt
Remaining Distri From Corpus$26,624RemainingDistriFromCorpusAmt
Total Corpus$862,323TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$130,517ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$731,806ExcessDistriCyovToNextYrAmt
Excess From Year4$249,647ExcessFromYear4Amt
Excess From Year3$373,378ExcessFromYear3Amt
Excess From Year2$14,000ExcessFromYear2Amt
Excess From Year1$68,157ExcessFromYear1Amt
Excess From Current Year$26,624ExcessFromCurrentYearAmt

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 (11 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
THE SHUL OF BAL HARBOUR INC
9540 COLLINS AVESURFSIDEFL33154nonepcRELIGIOUS$3,910
CHEVRAH LOMDEI MISHNAH
40 EAST THIRTEENTH STREETLAKEWOODNJ08701nonepcRELIGIOUS$630
THE ALEPH INSTITUTE
9540 COLLINS AVENUEMIAMIFL33154nonepcCHARITABLE$500
CONG BAIS EPHRAIM
2802 AVENUE JBROOKLYNNY11210nonepcRELIGIOUS$4,500
BONEI OLAM
1755 46TH STREETBROOKLYNNY11204nonepcCHARITABLE$500
YESHIVA OHR SHRAGA
1321 41ST STREETBROOKLYNNY11218nonepcEDUCATIONAL GRANT FOR RELIGIOUS INST.$1,600
UNDER 500
1027 EAST 28 STREETBROOKLYNNY11230nonepcCHARITABLE$530
BAIS YAAKOV DRAV MEIR
85 PARKVILLE AVEBROOKLYNNY11230nonePCEDUCATIONAL GRANT FOR RELIGIOUS INST.$1,900
KEREN BNAI YOSEF
978 EAST 28 STREETBROOKLYNNY11210nonePCCHARITABLE$900
YESHIVA TORAH VODAATH
425 EAST 9TH STREETBROOKLYNNY11218nonePCEDUC. GRANT FOR RELIGOUS INST.$1,000
YESHIVA GEDOLAH OF ELKINS PARK
620 FOSTER AVENUEBROOKLYNNY11230NONEPCEDUC. GRANT FOR RELIGOUS INST.$1,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$16,970TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$6,000ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$6,000ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$6,000TotalIncomeProducingActyAmt

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)
Amt$4,300Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$4,300DisbursementsCharitablePrpsAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
LOSSES PER K-1$13,816$13,816$13,816
OFFICE$115$115

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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