HESHY AND CHAYA GROSS SPECIAL ACCOUNT TR: Form 990PF, tax year 2020

View the entire original 990 at ProPublica ↗

Organization: HESHY AND CHAYA GROSS SPECIAL ACCOUNT TR (EIN 13-7039705)
Tax period: 2020-01-01 to 2020-12-31
Filed: 2021-10-01
IRS object ID: 202122749349100207
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
Form 990-PF
Schedule B
Accounting Fees Schedule
Other Expenses Schedule
Other Professional Fees Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2021-10-01T09:17:30-07:00	ReturnTs
Tax Period End	2020-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	133358774	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Bernath & Rosenberg PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1430 Broadway 7th Floor	AddressLine1Txt
City	New York	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	10018	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990PF	ReturnTypeCd
Tax Period Begin	2020-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	137039705	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	HESHY & CHAYA GROSS SPECIAL ACCOUNT TR	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	HESH	BusinessNameControlTxt
Phone	8455548656	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	6 BARTLETT ROAD	AddressLine1Txt
City	MONSEY	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	10952	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	HARRY GROSS	PersonNm
Person Title	Trustee	PersonTitleTxt
Signature	2021-10-01	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	HARRY	PersonFirstNm
Person Last	GROSS	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	James H Bernath	PreparerPersonNm
PTIN	P00187297	PTIN
Phone	2122211140	PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd
Federated Assurance Level	FAL1	FederatedAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2020	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
FMV Assets EOY	$34,831	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	$35,472	ContriRcvdRevAndExpnssAmt
Total Rev And Expnss	$35,472	TotalRevAndExpnssAmt
Total Net Invst Incm	$0	TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss	$2,660	AccountingFeesRevAndExpnssAmt
Accounting Fees Chrtbl Prps	$2,660	AccountingFeesChrtblPrpsAmt
Other Prof Fees Rev And Expnss	$1,000	OtherProfFeesRevAndExpnssAmt
Other Prof Fees Dsbrs Chrtbl	$1,000	OtherProfFeesDsbrsChrtblAmt
Other Expenses Rev And Expnss	$174	OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl	$174	OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss	$3,834	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$0	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$3,834	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$92,539	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$92,539	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$96,373	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$0	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$96,373	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	-$60,901	ExcessRevenueOverExpensesAmt
Net Investment Income	$0	NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash BOY	$95,732	CashBOYAmt
Cash EOY	$34,831	CashEOYAmt
Cash EOYFMV	$34,831	CashEOYFMVAmt
Total Assets BOY	$95,732	TotalAssetsBOYAmt
Total Assets EOY	$34,831	TotalAssetsEOYAmt
Total Assets EOYFMV	$34,831	TotalAssetsEOYFMVAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind
Retained Earning BOY	$95,732	RetainedEarningBOYAmt
Retained Earning EOY	$34,831	RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY	$95,732	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$34,831	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$95,732	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$34,831	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$95,732	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	-$60,901	ExcessRevenueOverExpensesAmt
Subtotal	$34,831	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$34,831	TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$0	InvestmentIncomeExciseTaxAmt

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
Org Report Or Register State	NY	OrgReportOrRegisterStateCd
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	HARRY GROSS	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	8455548656	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	6 BARTLETT ROAD	AddressLine1Txt
City	MONSEY	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	10952	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 (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt
HARRY GROSS
6 BARTLETT ROAD	MONSEY	NY	10952	Trustee	0.00	$0
HARRIETTE GROSS
6 BARTLETT ROAD	MONSEY	NY	10952	Trustee	0.00	$0

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	$65,282	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$65,282	TotalFMVOfUnusedAssetsAmt
Reduction Claimed	$0	ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast	$65,282	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$979	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$64,303	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$3,215	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$3,215	MinimumInvestmentReturnAmt
Distributable Before Adj	$3,215	DistributableBeforeAdjAmt
Distributable Before Ded	$3,215	DistributableBeforeDedAmt
Distributable As Adjusted	$3,215	DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$96,373	ExpensesAndContributionsAmt
Qualifying Distributions	$96,373	QualifyingDistributionsAmt
Adjusted Qualifying Distri	$96,373	AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$3,215	DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5	$33,115	ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4	$42,353	ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3	$30,146	ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2	$38,115	ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1	$78,718	ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov	$222,447	TotalExcessDistributionCyovAmt
Qualifying Distributions	$96,373	QualifyingDistributionsAmt
Treated As Distri From Corpus	$0	TreatedAsDistriFromCorpusAmt
Applied To Current Year	$3,215	AppliedToCurrentYearAmt
Remaining Distri From Corpus	$93,158	RemainingDistriFromCorpusAmt
Total Corpus	$315,605	TotalCorpusAmt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5	$33,115	ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr	$282,490	ExcessDistriCyovToNextYrAmt
Excess From Year4	$42,353	ExcessFromYear4Amt
Excess From Year3	$30,146	ExcessFromYear3Amt
Excess From Year2	$38,115	ExcessFromYear2Amt
Excess From Year1	$78,718	ExcessFromYear1Amt
Excess From Current Year	$93,158	ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Field	Value	IRS element (for citing)
Contributing Manager	HARRY GROSS	ContributingManagerNm
Only Contri To Preselected	Yes (X)	OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (7 entries)

Address Line1RecipientUSAddress/AddressLine1Txt	CityRecipientUSAddress/CityNm	State AbbreviationRecipientUSAddress/StateAbbreviationCd	ZIPRecipientUSAddress/ZIPCd	Recipient RelationshipRecipientRelationshipTxt	Recipient Foundation StatusRecipientFoundationStatusTxt	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt
Various recognized charities
VARIOUS	MONSEY	NY	10952	NONE	EXEMPT	CHARITABLE	$23,589
CHOFETZ CHAIM KALLAH FUND
18 MOUNTAIN AVE	MONSEY	NY	10952	NONE	EXEMPT	CHARITABLE	$2,000
CONG GMACH ZICHRON SHLOMO
5014 SIXTEENTH AVE	BROOKLYN	NY	11204	NONE	EXEMPT	CHARITABLE	$22,000
CONG EMUNAS YISROEL
4310 16TH AVE	BROOKLYN	NY	11219	NONE	EXEMPT	CHARITABLE	$12,000
CONG ZICHRON SHLOME
5014 16 AVE STE 132	BROOKLYN	NY	11204	NONE	EXEMPT	CHARITABLE	$26,250
YESHIVA AMUD HATORAH
1363 60TH STREET	BROOKLYN	NY	11219	NONE	EXEMPT	CHARITABLE	$3,200
YESHIVA EMEK HATORAH
12 SHARON CT	LAKEWOOD	NJ	08701	NONE	EXEMPT	CHARITABLE	$3,500

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$92,539	TotalGrantOrContriPdDurYrAmt

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	HARRY HARRIETTE GROSS	ContributorPersonNm

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	6 BARTLETT ROAD	AddressLine1Txt
City	MONSEY	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	10952	ZIPCd

Field	Value	IRS element (for citing)
Total Contributions	$35,092	TotalContributionsAmt
Person Contribution	Yes (X)	PersonContributionInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

Field	Value	IRS element (for citing)
Category	ACCOUNTING FEE	CategoryTxt
Amt	$2,660	Amt
Net Investment Income	$0	NetInvestmentIncomeAmt
Adjusted Net Income	$0	AdjustedNetIncomeAmt
Disbursements Charitable Prps	$2,660	DisbursementsCharitablePrpsAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDesc	Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt	Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt
CHECKS REORDER	$124	$124
FILING FEE	$50	$50

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

Field	Value	IRS element (for citing)
Category	LEGAL FEES	CategoryTxt
Amt	$1,000	Amt
Net Investment Income	$0	NetInvestmentIncomeAmt
Adjusted Net Income	$0	AdjustedNetIncomeAmt
Disbursements Charitable Prps	$1,000	DisbursementsCharitablePrpsAmt

HESHY AND CHAYA GROSS SPECIAL ACCOUNT TR: Form 990PF, tax year 2020

Return header ReturnHeader

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Preparer US Address PreparerUSAddress

Filer Filer

Business Name BusinessName

US Address USAddress

Business Officer BusinessOfficerGrp

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Preparer Person PreparerPersonGrp

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Form 990-PF IRS990PF

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Statements Regarding Acty StatementsRegardingActyGrp

Persons With Books Name PersonsWithBooksName

Location Of Books US Address LocationOfBooksUSAddress

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)

Minimum Investment Return MinimumInvestmentReturnGrp

Distributable Amount DistributableAmountGrp

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

Undistributed Income UndistributedIncomeGrp

Supplementary Information SupplementaryInformationGrp

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (7 entries)

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Contributor US Address ContributorUSAddress

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

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