BRUCHA VYEHOSHUA FOUNDATION TRUST: Form 990PF, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
BRUCHA VYEHOSHUA FOUNDATION TRUST (EIN 81-0889572)
Tax period
2019-01-01 to 2019-12-31
Filed
2020-05-13
IRS object ID
202021349349100122
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)
Return2020-05-13T10:58:16-05:00ReturnTs
Tax Period End2019-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN133747570PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WEISS & COMPANY LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line118 EAST 41ST STREETAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP100176270ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2019-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN810889572EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BRUCHA VYEHOSHUA FOUNDATION TRUSTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlBRUCBusinessNameControlTxt
Phone7184380273PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11542 53RD STREETAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP112193956ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJACQUES FREUNDPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone7184380273PhoneNum
Signature2020-04-30SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonABRAHAM WEISSPreparerPersonNm
PTINP00020893PTIN
Phone2123023400PhoneNum
Preparation2020-04-30PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address169.45.225.222IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-05-13IPDt
IP Tm10:58:16IPTm
IP TimezoneCDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdAD8F8E61B96E06714140881D02F8B8317C19DC3DAtSubmissionCreationDeviceId
At Submission Filing Device IdAD8F8E61B96E06714140881D02F8B8317C19DC3DAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2021-04-22 16:20:28ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$1,606,064FMVAssetsEOYAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$114,033InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$114,033InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$114,033InterestOnSavingsAdjNetIncmAmt
Total Rev And Expnss$114,033TotalRevAndExpnssAmt
Total Net Invst Incm$114,033TotalNetInvstIncmAmt
Total Adj Net Incm$114,033TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$3,070AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$3,070AccountingFeesNetInvstIncmAmt
Accounting Fees Chrtbl Prps$3,070AccountingFeesChrtblPrpsAmt
Taxes Rev And Expnss$532TaxesRevAndExpnssAmt
Taxes Net Invst Incm$532TaxesNetInvstIncmAmt
Taxes Dsbrs Chrtbl$532TaxesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$3,602TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$3,602TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$3,602TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$85,155ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$85,155ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$88,757TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$3,602TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$88,757TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$25,276ExcessRevenueOverExpensesAmt
Net Investment Income$110,431NetInvestmentIncomeAmt
Adjusted Net Income$114,033AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$410,788CashBOYAmt
Cash EOY$851,064CashEOYAmt
Cash EOYFMV$851,064CashEOYFMVAmt
Other Nts And Loans Rcvbl$755,000OtherNtsAndLoansRcvblAmt
Other Nts And Loans Rcvbl BOY$1,170,000OtherNtsAndLoansRcvblBOYAmt
Other Nts And Loans Rcvbl EOY$755,000OtherNtsAndLoansRcvblEOYAmt
Other Nts And Loans Rcvbl EOYFMV$755,000OtherNtsAndLoansRcvblEOYFMVAmt
Total Assets BOY$1,580,788TotalAssetsBOYAmt
Total Assets EOY$1,606,064TotalAssetsEOYAmt
Total Assets EOYFMV$1,606,064TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$1,580,788NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$1,606,064NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$1,580,788TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$1,606,064TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$1,580,788TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$1,606,064TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$1,580,788TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$25,276ExcessRevenueOverExpensesAmt
Subtotal$1,606,064SubtotalAmt
Tot Net Ast Or Fund Balances EOY$1,606,064TotNetAstOrFundBalancesEOYAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxfalseLiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$83,396AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$1,471,825NetVlNoncharitableAssetsYr1Amt
Distribution Yr10.056662DistributionYr1Rt
Adjusted Qlfy Distri Yr2$33,589AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2$755,839NetVlNoncharitableAssetsYr2Amt
Distribution Yr20.044439DistributionYr2Rt
Adjusted Qlfy Distri Yr3$32,600AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3$750,390NetVlNoncharitableAssetsYr3Amt
Distribution Yr30.043444DistributionYr3Rt
Net Vl Noncharitable Assets Yr4$61,562NetVlNoncharitableAssetsYr4Amt
Total Distribution0.144545TotalDistributionRt
Average Distribution0.048182AverageDistributionRt
Net Vl Noncharitable Assets$1,608,356NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$77,494AdjNetVlNoncharitableAssetsAmt
Net Investment Income Pct$1,104NetInvestmentIncomePctAmt
Adj Nonchrtbl Net Invst Incm Pct$78,598AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$88,757QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Domestic Org Meeting Sect4940eYes (X)DomesticOrgMeetingSect4940eInd
Investment Income Excise Tax$1,104InvestmentIncomeExciseTaxAmt
Subtotal$1,104SubtotalAmt
Tax Based On Investment Income$1,104TaxBasedOnInvestmentIncomeAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Es Penalty$20EsPenaltyAmt
Tax Due$1,124TaxDueAmt

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 SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Form990 PF Filed With Atty GenfalseForm990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt
Individual With BooksJACQUES FREUNDIndividualWithBooksNm
Phone7184380273PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line11542 53RD STREETAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP112193956ZIPCd
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
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 (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
JACQUES FREUND
1542 53RD STREETBROOKLYNNY112193956TRUSTEE2.00$0$0$0
LIBU FREUND
1542 53RD STREETBROOKLYNNY112193956TRUSTEE0.50$0$0$0
LEONARD FREUND
1351 51ST STREETBROOKLYNNY112193642TRUSTEE0.50$0$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$605,766AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$1,027,083FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$1,632,849TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$1,632,849AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$24,493CashDeemedCharitableAmt
Net Vl Noncharitable Assets$1,608,356NetVlNoncharitableAssetsAmt
Minimum Investment Return$80,418MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$80,418MinimumInvestmentReturnAmt
Tax Based On Investment Income$1,104TaxBasedOnInvestmentIncomeAmt
Total Tax$1,104TotalTaxAmt
Distributable Before Adj$79,314DistributableBeforeAdjAmt
Distributable Before Ded$79,314DistributableBeforeDedAmt
Distributable As Adjusted$79,314DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$88,757ExpensesAndContributionsAmt
Qualifying Distributions$88,757QualifyingDistributionsAmt
Pct Sect4940e Org Net Invst Incm$1,104PctSect4940eOrgNetInvstIncmAmt
Adjusted Qualifying Distri$87,653AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$79,314DistributableAsAdjustedAmt
Undistributed Income PY$898UndistributedIncomePYAmt
Qualifying Distributions$88,757QualifyingDistributionsAmt
Applied To Year1$898AppliedToYear1Amt
Applied To Current Year$79,314AppliedToCurrentYearAmt
Remaining Distri From Corpus$8,545RemainingDistriFromCorpusAmt
Total Corpus$8,545TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$8,545ExcessDistriCyovToNextYrAmt
Excess From Current Year$8,545ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerJACQUES FREUNDContributingManagerNm
Shareholder ManagerNONEShareholderManagerNm

Application Submission Info ApplicationSubmissionInfoGrp

FieldValueIRS element (for citing)
Recipient PersonJACQUES FREUNDRecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line11542 53RD STREETAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP112193956ZIPCd
FieldValueIRS element (for citing)
Recipient Phone7184380273RecipientPhoneNum
Form And Info And MaterialsNO RESTRICTIONSFormAndInfoAndMaterialsTxt
Submission DeadlinesNONESubmissionDeadlinesTxt
Restrictions On AwardsNONERestrictionsOnAwardsTxt

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (17 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
MISCELLANEOUS ORGANIZED CHARITIES
1542 53RD STREETBROOKLYNNY112163956CHARITABLE$13,975
CONGREGATION ATZEI CHAIM OF SIGET
1511 50TH STREETBROOKLYNNY112193746CHARITABLE$10,180
BNOS SATMAR BNOS ROCHEL
1274 49TH STREET 287BROOKLYNNY112193011CHARITABLE$10,000
YESHIVA TORAS EFRAYIM
93 COLLEGE ROADMONSEYNY109522438CHARITABLE$6,750
BAIS YAAKOV FAIGEH SCHONBERGER
5513 12TH AVENUEBROOKLYNNY112194104CHARITABLE$6,500
UTD TALMUDICAL ACADEMY OF BORO PARK
5301 14TH AVENUEBROOKLYNNY112193945CHARITABLE$6,000
CONGREGATION AHAVAS TZDOKAH VCHESED
1347 42ND STREETBROOKLYNNY112191406CHARITABLE$5,000
TOV V'CHESSED
183 WILSON STREETBROOKLYNNY112117578CHARITABLE$4,300
YESHIVA TALPIOT
93 COLLEGE ROADMONSEYNY109522438CHARFITABLE$4,000
YESHIVA TORAS AISH DUSHINSKY
5314 16TH AVENUE 123BROOKLYNNY112041425CHARITABLE$3,800
MOSDOS SATMAR BP INC
4615 14TH AVENUEBROOKLYNNY112192610CHARITABLE$3,600
CONGREGATION KAHAL YIREI HASHEM
1556 53RD STREETBROOKLYNNY112194479CHARITABLE$2,150
MOSDOS BETH YOSEF ZVI
543 BEDFORD AVENUEBROOKLYNNY112118511CHARITABLE$2,000
CONGREGATION BEER MAYIM
9 LINCOLN AVENUENEW SQUARENY109778938CHARITABLE$2,000
UTD TALMUDICAL ACADEMY OF LAKEWOOD
21 GRANITE DRIVELAKEWOODNJ087016116CHARITABLE$1,800
BOROUGH PARK VOLUNTEERS OF HATZOLAH
5215 16TH AVENUEBROOKLYNNY112041409CHARITABLE$1,800
KARLSBURG
1556 53RD STREETBROOKLYNNY112194479CHARITABLE$1,300
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$85,155TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$114,033ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$114,033ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$114,033TotalIncomeProducingActyAmt

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)
CategoryINDIRECT ACCOUNTING FEESCategoryTxt
Amt$3,070Amt
Net Investment Income$3,070NetInvestmentIncomeAmt
Disbursements Charitable Prps$3,070DisbursementsCharitablePrpsAmt

Expln Of Non Filing With AG Stmt ExplnOfNonFilingWithAGStmt

FieldValueIRS element (for citing)
ExplanationN/AExplanationTxt

Other Notes Loans Rcvbl Short Sch2 OtherNotesLoansRcvblShortSch2

Other Notes Loans Rcvbl Short OtherNotesLoansRcvblShortGrp

Organization501c3 Name Organization501c3Name

FieldValueIRS element (for citing)
Business Name Line1LOANS RECEIVABLEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Balance Due$755,000BalanceDueAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryTAXESCategoryTxt
Amt$532Amt
Net Investment Income$532NetInvestmentIncomeAmt
Disbursements Charitable Prps$532DisbursementsCharitablePrpsAmt

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