ZICHRON ELIYOHU CHARITABLE TRUST: Form 990PF, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- ZICHRON ELIYOHU CHARITABLE TRUST (EIN 92-1153650)
- Tax period
- 2023-12-01 to 2024-11-30
- Filed
- 2025-07-31
- IRS object ID
- 202512129349100311
- 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
- Form 990-PF
- Schedule B
- Investments Other Schedule2
- Other Decreases Schedule
- Other Expenses Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-07-31T10:59:42-07:00 | ReturnTs |
| Tax Period End | 2024-11-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Samuel Reinhold CPA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1764 49th St | AddressLine1Txt |
| City | Brooklyn | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11204 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2023-12-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 921153650 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ZICHRON ELIYOHU TRUST | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ZICH | BusinessNameControlTxt |
| Phone | 3476284213 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1522-51ST STREET | AddressLine1Txt |
| City | BROOKLYN | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11219 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | AHARON GOLDWURM | PersonNm |
| Person Title | Trustee | PersonTitleTxt |
| Signature | 2025-07-31 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SAMUEL REINHOLD | PreparerPersonNm |
| PTIN | P01369138 | PTIN |
| Phone | 7186502030 | PhoneNum |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $1,383,474 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $696,333 | ContriRcvdRevAndExpnssAmt |
| Interest On Sav Rev And Expnss | $14,205 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $14,205 | InterestOnSavNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $131 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $131 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $131 | CapGainNetIncmNetInvstIncmAmt |
| Total Rev And Expnss | $710,669 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $14,336 | TotalNetInvstIncmAmt |
| Other Expenses Rev And Expnss | $618 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $618 | OtherExpensesNetInvstIncmAmt |
| Tot Opr Expenses Rev And Expnss | $618 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $618 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $148,000 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $148,000 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $148,618 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $618 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $148,000 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $562,051 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $13,718 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sav And Temp Cash Invst BOY | $821,866 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $833,474 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $833,474 | SavAndTempCashInvstEOYFMVAmt |
| Other Investments EOY | $550,000 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $550,000 | OtherInvestmentsEOYFMVAmt |
| Total Assets BOY | $821,866 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,383,474 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $1,383,474 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Retained Earning BOY | $821,866 | RetainedEarningBOYAmt |
| Retained Earning EOY | $1,383,474 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $821,866 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $1,383,474 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $821,866 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $1,383,474 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $821,866 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $562,051 | ExcessRevenueOverExpensesAmt |
| Subtotal | $1,383,917 | SubtotalAmt |
| Other Decreases | $443 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $1,383,474 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Property | JP MORGAN SECURITIES | PropertyDesc |
| How Acquired | P | HowAcquiredCd |
| Acquired | 2024-01-01 | AcquiredDt |
| Sold | 2024-11-30 | SoldDt |
| Gross Sales Price | $131 | GrossSalesPriceAmt |
| Gain Or Loss | $131 | GainOrLossAmt |
| Gains Minus Excess Or Losses | $131 | GainsMinusExcessOrLossesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $131 | CapitalGainNetIncomeAmt |
| Net Short Term Capital Gain Loss | $131 | NetShortTermCapitalGainLossAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $191 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $191 | SubtotalAmt |
| Tax Based On Investment Income | $191 | TaxBasedOnInvestmentIncomeAmt |
| Extsn Request Income Tax Paid | $2,000 | ExtsnRequestIncomeTaxPaidAmt |
| Total Payments And Credits | $2,000 | TotalPaymentsAndCreditsAmt |
| Overpayment | $1,809 | OverpaymentAmt |
| Applied To ES Tax | $1,809 | AppliedToESTaxAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | false | LegislativePoliticalActyInd |
| More Than100 Spent | false | MoreThan100SpentInd |
| Form1120 POL Filed | false | Form1120POLFiledInd |
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | false | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Form990 PF Filed With Atty Gen | Yes (true) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | false | PrivateOperatingFoundationInd |
| New Substantial Contributors | false | NewSubstantialContributorsInd |
| Own Controlled Entity | false | OwnControlledEntityInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (true) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AHARON GOLDWURM | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3476284213 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1522-51ST STREET | AddressLine1Txt |
| City | BROOKLYN | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11219 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | false | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | false | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | false | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | false | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | false | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | false | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | false | PaymentToGovernmentOfficialInd |
| Acts Fail To Qlfy As Exceptions | false | ActsFailToQlfyAsExceptionsInd |
| Uncorrected Prior Acts | false | UncorrectedPriorActsInd |
| Undistributed Income PY | false | UndistributedIncomePYInd |
| Business Holdings | false | BusinessHoldingsInd |
| Jeopardy Investments | false | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | false | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | false | InfluenceLegislationInd |
| Influence Election | false | InfluenceElectionInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Noncharitable Purpose | false | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | AHARON GOLDWURM | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1522-51ST STREET | AddressLine1Txt |
| City | BROOKLYN | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11219 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Title | Trustee | TitleTxt |
| Average Hrs Per Wk Devoted To Pos | 0.00 | AverageHrsPerWkDevotedToPosRt |
| Compensation | $0 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $0 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $827,670 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $275,000 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $1,102,670 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Adjusted Total FMV Of Unused Ast | $1,102,670 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $16,540 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $1,086,130 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $54,307 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $54,307 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $191 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $191 | TotalTaxAmt |
| Distributable Before Adj | $54,116 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $54,116 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $54,116 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $148,000 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $148,000 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $54,116 | DistributableAsAdjustedAmt |
| Excess Distribution Cyov Yr1 | $67,962 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $67,962 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $148,000 | QualifyingDistributionsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $54,116 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $93,884 | RemainingDistriFromCorpusAmt |
| Total Corpus | $161,846 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov To Next Yr | $161,846 | ExcessDistriCyovToNextYrAmt |
| Excess From Year1 | $67,962 | ExcessFromYear1Amt |
| Excess From Current Year | $93,884 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (2 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|
| CONG TOLDOS YEHUDA | ||||||
| 1625-61ST STREET | BROOKLYN | NY | 11204 | PC | TO FURTHER JEWISH STUDIES AND CHARITABLE CAUSES | $55,000 |
| THE OJC FUND | ||||||
| 1303-53rd STREET 303 | BROOKLYN | NY | 11219 | PC | TO FURTHER JEWISH STUDIES AND CHARITABLE CAUSES | $93,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $148,000 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $14,205 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $131 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $14,336 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $14,336 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | false | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | false | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | false | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | false | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | false | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | false | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | false | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | false | RelationshipsNonchrtblEOInd |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 1 | ContributorNum |
| Contributor Person | AHARON GOLDWURM | ContributorPersonNm |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1522-51ST STREET | AddressLine1Txt |
| City | BROOKLYN | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11219 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | $696,333 | TotalContributionsAmt |
| Person Contribution | Yes (X) | PersonContributionInd |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category Or Item | INVESTMENT | CategoryOrItemTxt |
| Listed At Cost Or FMV | AT COST | ListedAtCostOrFMVCd |
| Book Value | $550,000 | BookValueAmt |
| EOYFMV | $550,000 | EOYFMVAmt |
Other Decreases Schedule OtherDecreasesSchedule
Other Decreases Detail OtherDecreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | TAXES | Desc |
| Amt | $443 | Amt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (3 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt |
|---|---|---|
| BANK CHARGES | $105 | $105 |
| FEES | $125 | $125 |
| FEES | $388 | $388 |
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