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HESHY AND CHAYA GROSS SPECIAL ACCOUNT TR: Form 990PF, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
HESHY AND CHAYA GROSS SPECIAL ACCOUNT TR (EIN 13-7039705)
Tax period
2019-01-01 to 2019-12-31
Filed
2020-07-30
IRS object ID
202032129349100703
Schema version
2019v5.0
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)
Return2020-07-30T09:14:46-07:00ReturnTs
Tax Period End2019-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN133358774PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Bernath & Rosenberg PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11430 Broadway 7th FloorAddressLine1Txt
CityNew YorkCityNm
State AbbreviationNYStateAbbreviationCd
ZIP100183308ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2019-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN137039705EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1HESHY & CHAYA GROSS SPECIAL ACCOUNT TRBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlHESHBusinessNameControlTxt
Phone8453520077PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line16 BARTLETT ROADAddressLine1Txt
CityMONSEYCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10952ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonHESHY GROSSPersonNm
Person TitleTrusteePersonTitleTxt
Signature2020-07-30SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJames H BernathPreparerPersonNm
PTINP00187297PTIN
Phone2122211140PhoneNum
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$95,732FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$19,564ContriRcvdRevAndExpnssAmt
Total Rev And Expnss$19,564TotalRevAndExpnssAmt
Total Net Invst Incm$0TotalNetInvstIncmAmt
Other Expenses Rev And Expnss$100OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl$100OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$100TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$100TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$84,945ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$84,945ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$85,045TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$85,045TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$65,481ExcessRevenueOverExpensesAmt
Net Investment Income$0NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$161,214CashBOYAmt
Cash EOY$95,732CashEOYAmt
Cash EOYFMV$95,732CashEOYFMVAmt
Total Assets BOY$161,214TotalAssetsBOYAmt
Total Assets EOY$95,732TotalAssetsEOYAmt
Total Assets EOYFMV$95,732TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Retained Earning BOY$161,214RetainedEarningBOYAmt
Retained Earning EOY$95,732RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$161,214TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$95,732TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$161,214TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$95,732TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$161,214TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$65,481ExcessRevenueOverExpensesAmt
Subtotal$95,733SubtotalAmt
Other Decreases$1OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$95,732TotNetAstOrFundBalancesEOYAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxfalseLiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$42,705AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$91,801NetVlNoncharitableAssetsYr1Amt
Distribution Yr10.46519DistributionYr1Rt
Adjusted Qlfy Distri Yr2$31,043AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2$17,934NetVlNoncharitableAssetsYr2Amt
Distribution Yr21.73096DistributionYr2Rt
Adjusted Qlfy Distri Yr3$43,225AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3$17,433NetVlNoncharitableAssetsYr3Amt
Distribution Yr32.47949DistributionYr3Rt
Adjusted Qlfy Distri Yr4$33,949AdjustedQlfyDistriYr4Amt
Net Vl Noncharitable Assets Yr4$16,673NetVlNoncharitableAssetsYr4Amt
Distribution Yr42.03617DistributionYr4Rt
Adjusted Qlfy Distri Yr5$26,434AdjustedQlfyDistriYr5Amt
Net Vl Noncharitable Assets Yr5$11,846NetVlNoncharitableAssetsYr5Amt
Distribution Yr52.23147DistributionYr5Rt
Total Distribution8.943279TotalDistributionRt
Average Distribution1.788656AverageDistributionRt
Net Vl Noncharitable Assets$126,546NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$226,347AdjNetVlNoncharitableAssetsAmt
Adj Nonchrtbl Net Invst Incm Pct$226,347AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$85,045QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$0InvestmentIncomeExciseTaxAmt

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 ContributorsfalseNewSubstantialContributorsInd
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 Line1HESHY GROSSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7186509707PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line16 BARTLETT ROADAddressLine1Txt
CityMONSEYCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10952ZIPCd
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
HESHY GROSS
6 BARTLETT ROADMONSEYNY10952Trustee0.00$0
CHAYA GROSS
6 BARTLETT ROADMONSEYNY10952Trustee0.00$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$128,473AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$128,473TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$128,473AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$1,927CashDeemedCharitableAmt
Net Vl Noncharitable Assets$126,546NetVlNoncharitableAssetsAmt
Minimum Investment Return$6,327MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$6,327MinimumInvestmentReturnAmt
Distributable Before Adj$6,327DistributableBeforeAdjAmt
Distributable Before Ded$6,327DistributableBeforeDedAmt
Distributable As Adjusted$6,327DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$85,045ExpensesAndContributionsAmt
Qualifying Distributions$85,045QualifyingDistributionsAmt
Adjusted Qualifying Distri$85,045AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$6,327DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$25,842ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$33,115ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$42,353ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$30,146ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$38,115ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$169,571TotalExcessDistributionCyovAmt
Qualifying Distributions$85,045QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$6,327AppliedToCurrentYearAmt
Remaining Distri From Corpus$78,718RemainingDistriFromCorpusAmt
Total Corpus$248,289TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$25,842ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$222,447ExcessDistriCyovToNextYrAmt
Excess From Year4$33,115ExcessFromYear4Amt
Excess From Year3$42,353ExcessFromYear3Amt
Excess From Year2$30,146ExcessFromYear2Amt
Excess From Year1$38,115ExcessFromYear1Amt
Excess From Current Year$78,718ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerHESHY GROSSContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (17 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
Various recognized charities
VARIOUSMONSEYNY10952NONEEXEMPTCHARITABLE$28,279
Cong Ahavas Torah
2 RIBIER COURTMONSEYNY10952NONEEXEMPTCHARITABLE$1,615
AFIKIM
5308 13TH AVEBROOKLYNNY11219NONEEXEMPTCHARITABLE$1,600
AMERICAN FRIENDS OF TOMCHEI SHABBOS
6225 NEW UTRECHT AVEBROOKLYNNY11219NONEEXEMPTCHARITABLE$2,018
BIRCHAS SHULEM
PO BOX 701MONSEYNY10952NONEEXEMPTCHARITABLE$1,518
CHASADIM TOVIM
7 MAPLE LEAF ROADMONSEYNY10952NONEEXEMPTCHARITABLE$10,041
CONG BAIS MAYER CHEVRA SHAS
3 SMOLLEY DRMONSEYNY10952NONEEXEMPTCHARITABLE$3,000
CONG DERECH EMET
34 WILDER ROADMONSEYNY10952NONEEXEMPTCHARITABLE$1,000
CONG TEFILAH L'DAVID
1589 E 28TH STBROOKLYNNY11229NONEEXEMPTCHARITABLE$2,420
CONG GMACH ZICHRON SHLOMO
5014 SIXTEENTH AVEBROOKLYNNY11204NONEEXEMPTCHARITABLE$1,036
CONG GMACH SHOMREI HADAS
98 RUPERT AVESTATEN ISLANDNY10314NONEEXEMPTCHARITABLE$1,000
KEREN EZRA
305 AVENUE FBROOKLYNNY11218NONEEXEMPTCHARITABLE$11,218
KHAL DEXTER PARK
312 N HIGHLAND AVECHESTNUT RIDGENY10977NONEEXEMPTCHARITABLE$1,600
MESIVTA TORAH VODAATH
425 E 9TH STREETBROOKLYNNY11218NONEEXEMPTCHARITABLE$1,300
TORAS DOVID
211 BEACH SEVENTEENTH STREETFAR ROCKAWAYNY11691NONEEXEMPTCHARITABLE$1,100
TZIR CHESED
1933 50TH STREETBROOKLYNNY11204NONEEXEMPTCHARITABLE$12,000
ZICHRON MENACHEM
8 ELYON ROADMONSEYNY10952NONEEXEMPTCHARITABLE$4,200
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$84,945TotalGrantOrContriPdDurYrAmt

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

Schedule B IRS990ScheduleB

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
General RuleYes (X)GeneralRuleInd

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
Contributor1ContributorNum
Contributor PersonHARRY HARRIETTE GROSSContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line16 BARTLETT ROADAddressLine1Txt
CityMONSEYCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10952ZIPCd
FieldValueIRS element (for citing)
Total Contributions$19,200TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Other Decreases Schedule OtherDecreasesSchedule

Other Decreases Detail OtherDecreasesDetail

FieldValueIRS element (for citing)
DescROUNDINGDesc
Amt$1Amt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
CHECKS REORDER$50$50
FILING FEE$50$50

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