LANDMARK CHARITY FOUNDATION: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: LANDMARK CHARITY FOUNDATION (EIN 20-2074411)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2025-08-28
IRS object ID: 202522409349100117
Schema version: 2024v5.2
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
Investments Corp Stock Schedule
Other Professional Fees Schedule
Taxes Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-08-28T11:50:35-00:00	ReturnTs
Tax Period End	2024-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	472629406	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	RAPHAEL ROSSMAN CPA	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1189 EAST 9TH ST	AddressLine1Txt
City	BROOKLYN	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11230	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990PF	ReturnTypeCd
Tax Period Begin	2024-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	202074411	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	LANDMARK CHARITY FOUNDATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	LAND	BusinessNameControlTxt
Phone	7182583004	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2502 AVENUE I	AddressLine1Txt
City	BROOKLYN	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11210	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	GARY GELBFISH	PersonNm
Person Title	TRUSTEE	PersonTitleTxt
Phone	7182583004	PhoneNum
Signature	2025-08-28	SignatureDt
Discuss With Paid Preparer	false	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	RAPHAEL Z GROSSMAN CPA	PreparerPersonNm
PTIN	P01436134	PTIN
Phone	7187589424	PhoneNum
Preparation	2025-08-28	PreparationDt
Self Employed	Yes (X)	SelfEmployedInd

Field	Value	IRS element (for citing)
Tax	2024	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	$4,601,066	FMVAssetsEOYAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Field	Value	IRS element (for citing)
Interest On Sav Rev And Expnss	$30,856	InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm	$30,856	InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss	$115,078	DividendsRevAndExpnssAmt
Dividends Net Invst Incm	$115,078	DividendsNetInvstIncmAmt
Cap Gain Net Incm Net Invst Incm	$1,214	CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss	$145,934	TotalRevAndExpnssAmt
Total Net Invst Incm	$147,148	TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss	$15,330	AccountingFeesRevAndExpnssAmt
Printing And Pub Rev And Expnss	$30	PrintingAndPubRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss	$15,360	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$0	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$0	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$288,228	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$288,228	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$303,588	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$0	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$288,228	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	-$157,654	ExcessRevenueOverExpensesAmt
Net Investment Income	$147,148	NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash BOY	$1,167,520	CashBOYAmt
Cash EOY	$44,607	CashEOYAmt
Cash EOYFMV	$44,607	CashEOYFMVAmt
Corporate Stock BOY	$3,591,200	CorporateStockBOYAmt
Corporate Stock EOY	$4,556,459	CorporateStockEOYAmt
Corporate Stock EOYFMV	$4,556,459	CorporateStockEOYFMVAmt
Total Assets BOY	$4,758,720	TotalAssetsBOYAmt
Total Assets EOY	$4,601,066	TotalAssetsEOYAmt
Total Assets EOYFMV	$4,601,066	TotalAssetsEOYFMVAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Capital Stock BOY	$4,758,720	CapitalStockBOYAmt
Capital Stock EOY	$4,601,066	CapitalStockEOYAmt
Tot Net Ast Or Fund Balances BOY	$4,758,720	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$4,601,066	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$4,758,720	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$4,601,066	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$4,758,720	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	-$157,654	ExcessRevenueOverExpensesAmt
Subtotal	$4,601,066	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$4,601,066	TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Field	Value	IRS element (for citing)
Capital Gain Net Income	$1,214	CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$2,045	InvestmentIncomeExciseTaxAmt
Subtotal	$2,045	SubtotalAmt
Tax Based On Investment Income	$2,045	TaxBasedOnInvestmentIncomeAmt
Es Penalty	$41	EsPenaltyAmt
Tax Due	$2,086	TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

Field	Value	IRS element (for citing)
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
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	false	ComplyWithPublicInspRqrInd
Website Address	N/A	WebsiteAddressTxt
Individual With Books	DR GARY GELBFISH	IndividualWithBooksNm
Phone	7182583004	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	2502 AVENUE I	AddressLine1Txt
City	BROOKLYN	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11210	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
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
Maintained Expenditure Rspns	false	MaintainedExpenditureRspnsInd
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
DR GARY GELBFISH
2502 AVENUE I	BROOKLYN	NY	11210	TRUSTEE	004.00	$0
CHANA GELBFISH
2502 AVENUE I	BROOKLYN	NY	11210	TRUSTEE	003.00	$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

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

Field	Value	IRS element (for citing)
Description1	DONATIONS TO CHARITABLE ORGANIZATIONS	Description1Txt
Expenses1	$15,360	Expenses1Amt

Minimum Investment Return MinimumInvestmentReturnGrp

Field	Value	IRS element (for citing)
Average Monthly FMV Of Sec	$4,540,000	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$95,000	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$4,635,000	TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast	$4,635,000	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$69,525	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$4,565,475	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$228,274	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$228,274	MinimumInvestmentReturnAmt
Tax Based On Investment Income	$2,045	TaxBasedOnInvestmentIncomeAmt
Total Tax	$2,045	TotalTaxAmt
Distributable Before Adj	$226,229	DistributableBeforeAdjAmt
Distributable Before Ded	$226,229	DistributableBeforeDedAmt
Distributable As Adjusted	$226,229	DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$288,228	ExpensesAndContributionsAmt
Qualifying Distributions	$288,228	QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$226,229	DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5	$49,881	ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4	$193,041	ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3	$118,012	ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr1	$22,632	ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov	$383,566	TotalExcessDistributionCyovAmt
Qualifying Distributions	$288,228	QualifyingDistributionsAmt
Applied To Current Year	$226,229	AppliedToCurrentYearAmt
Remaining Distri From Corpus	$61,999	RemainingDistriFromCorpusAmt
Total Corpus	$445,565	TotalCorpusAmt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5	$49,881	ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr	$395,684	ExcessDistriCyovToNextYrAmt
Excess From Year4	$193,041	ExcessFromYear4Amt
Excess From Year3	$118,012	ExcessFromYear3Amt
Excess From Year1	$22,632	ExcessFromYear1Amt
Excess From Current Year	$61,999	ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Field	Value	IRS element (for citing)
Only Contri To Preselected	Yes (X)	OnlyContriToPreselectedInd

Application Submission Info ApplicationSubmissionInfoGrp

Field	Value	IRS element (for citing)
Recipient Person	DR GARY GELBFISH	RecipientPersonNm

Recipient US Address RecipientUSAddress

Field	Value	IRS element (for citing)
Address Line1	2502 AVENUE I	AddressLine1Txt
City	BROOKLYN	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11210	ZIPCd

Field	Value	IRS element (for citing)
Recipient Phone	7182583004	RecipientPhoneNum
Form And Info And Materials	LETTERS OF RECOMMENDATIONS AND DESCRIPTIONS OF ACTIVITES	FormAndInfoAndMaterialsTxt
Submission Deadlines	NONE	SubmissionDeadlinesTxt
Restrictions On Awards	NONE	RestrictionsOnAwardsTxt

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (8 entries)

Address Line1RecipientUSAddress/AddressLine1Txt	CityRecipientUSAddress/CityNm	State AbbreviationRecipientUSAddress/StateAbbreviationCd	ZIPRecipientUSAddress/ZIPCd	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt
CONG KNESSES YISROEL
5 Patrica Lane	New Hempstead	NY	10977	BUILDING FUND	$101,180
THE TORAH AND NATURE FOUNDATION
1901 Avenue of the Stars Suite 1060	Los Angeles	CA	90067	BUILDING FUND	$50,000
CONG AHAVAS SHALOM
864 E 26th St	BROOKLYN	NY	11210	BUILDING FUND	$25,610
SHULAMITH SCHOOL FOR GIRLS
60 West End Ave	BROOKLYN	NY	11235	BUILDING FUND	$18,250
WILLIAMS ASHEEKA
280 Crown St	BROOKLYN	NY	11225	BUILDING FUND	$11,285
CHEVRA AHAVAS YISROEL
306 Albany Ave	BROOKLYN	NY	11213	BUILDING FUND	$10,500
LEV BAIS YAAKOV
3574 Nostrand Ave	BROOKLYN	NY	11229	BUILDING FUND	$9,580
OTHER APPOVED CHARITIES
2502 AVENUE I	BROOKLYN	NY	11210	AID TO NEEDY	$61,823

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$288,228	TotalGrantOrContriPdDurYrAmt

Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp

Field	Value	IRS element (for citing)
Line Number	3	LineNumberTxt
Relationship Statement	ADDITIONAL INCOME SET ASIDE FOR CHARITABLE PURPOSES	RelationshipStatementTxt

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

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	1	ContributorNum
Contributor Person	BEDFORD REALTY MANAGMENT	ContributorPersonNm

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	2502 AVENUE I	AddressLine1Txt
City	BROOKLYN	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11210	ZIPCd

Field	Value	IRS element (for citing)
Total Contributions	$0	TotalContributionsAmt
Person Contribution	Yes (X)	PersonContributionInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

Field	Value	IRS element (for citing)
Category	ACCOUNTING AND BOOKEEPING	CategoryTxt
Amt	$15,330	Amt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

Field	Value	IRS element (for citing)
Stock	MAXIM EQUITIES	StockNm
EOY Book Value	$4,556,459	EOYBookValueAmt
EOYFMV	$4,556,459	EOYFMVAmt

LANDMARK CHARITY FOUNDATION: Form 990PF, tax year 2024

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

Preparer Person PreparerPersonGrp

Form 990-PF IRS990PF

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Statements Regarding Acty StatementsRegardingActyGrp

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)

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

Minimum Investment Return MinimumInvestmentReturnGrp

Distributable Amount DistributableAmountGrp

PF Qualifying Distributions PFQualifyingDistributionsGrp

Undistributed Income UndistributedIncomeGrp

Supplementary Information SupplementaryInformationGrp

Application Submission Info ApplicationSubmissionInfoGrp

Recipient US Address RecipientUSAddress

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (8 entries)

Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp

Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Contributor US Address ContributorUSAddress

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Taxes Schedule TaxesSchedule

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