M AND I CHARITABLE FOUNDATION INC: Form 990PF, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
M AND I CHARITABLE FOUNDATION INC (EIN 61-1632573)
Tax period
2019-01-01 to 2019-12-31
Filed
2020-11-13
IRS object ID
202043189349101789
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)
Return2020-11-13T12:33:59-06:00ReturnTs
Tax Period End2019-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN113090078PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1ZELL & ETTINGER CPA'SBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13001 AVENUE MAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP112104744ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2019-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN611632573EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1M AND I CHARITABLE FOUNDATION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlMANDBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line12000 NEW YORK AVENUEAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11210ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMORDECHAI SPIRAPersonNm
Person TitleDIRECTORPersonTitleTxt
Signature2020-11-11SignatureDt

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJOSHUA SILBERBERGPreparerPersonNm
PTINP00292880PTIN
Phone7186921212PhoneNum
Preparation2020-11-12PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address100.2.44.235IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-11-13IPDt
IP Tm12:33:59IPTm
IP TimezoneCSIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdB8C6725E4505333B0FEC7180703E350020F4A281AtSubmissionCreationDeviceId
At Submission Filing Device IdFD758198736C69DC8C8C916224C59CD6E1867DE4AtSubmissionFilingDeviceId
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$144,910FMVAssetsEOYAmt
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$587InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$587InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$587InterestOnSavingsAdjNetIncmAmt
Other Income Rev And Expnss$4,625OtherIncomeRevAndExpnssAmt
Other Income Adj Net Incm$4,625OtherIncomeAdjNetIncmAmt
Total Rev And Expnss$5,212TotalRevAndExpnssAmt
Total Net Invst Incm$587TotalNetInvstIncmAmt
Total Adj Net Incm$5,212TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$2,000AccountingFeesRevAndExpnssAmt
Accounting Fees Chrtbl Prps$2,000AccountingFeesChrtblPrpsAmt
Other Prof Fees Rev And Expnss$175OtherProfFeesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$2,175TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$2,000TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$110,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$110,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$112,175TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$112,000TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$106,963ExcessRevenueOverExpensesAmt
Net Investment Income$587NetInvestmentIncomeAmt
Adjusted Net Income$5,212AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$251,873CashBOYAmt
Cash EOY$144,910CashEOYAmt
Cash EOYFMV$144,910CashEOYFMVAmt
Total Assets BOY$251,873TotalAssetsBOYAmt
Total Assets EOY$144,910TotalAssetsEOYAmt
Total Assets EOYFMV$144,910TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$251,873NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$144,910NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$251,873TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$144,910TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$251,873TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$144,910TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$251,873TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$106,963ExcessRevenueOverExpensesAmt
Subtotal$144,910SubtotalAmt
Tot Net Ast Or Fund Balances EOY$144,910TotNetAstOrFundBalancesEOYAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxfalseLiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$300,000AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$395,133NetVlNoncharitableAssetsYr1Amt
Distribution Yr10.759238DistributionYr1Rt
Adjusted Qlfy Distri Yr2$33,000AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2$42,010NetVlNoncharitableAssetsYr2Amt
Distribution Yr20.785527DistributionYr2Rt
Adjusted Qlfy Distri Yr3$600,000AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3$583,612NetVlNoncharitableAssetsYr3Amt
Distribution Yr31.028080DistributionYr3Rt
Net Vl Noncharitable Assets Yr4$3,198NetVlNoncharitableAssetsYr4Amt
Total Distribution2.572845TotalDistributionRt
Average Distribution0.857615AverageDistributionRt
Net Vl Noncharitable Assets$147,415NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$126,425AdjNetVlNoncharitableAssetsAmt
Net Investment Income Pct$6NetInvestmentIncomePctAmt
Adj Nonchrtbl Net Invst Incm Pct$126,431AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$112,000QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$12InvestmentIncomeExciseTaxAmt
Subtotal$12SubtotalAmt
Tax Based On Investment Income$12TaxBasedOnInvestmentIncomeAmt
Tax Due$12TaxDueAmt

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 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
Individual With BooksTHE ORGANIZATIONIndividualWithBooksNm
Phone7186774105PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line12000 NEW YORK AVENUEAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11210ZIPCd
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
MORDECHAI SPIRA
2000 NEW YORK AVENUEBROOKLYNNY11210DIRECTOR000.00$0$0$0
ILANA SPIRA
2000 NEW YORK AVENUEBROOKLYNNY11210DIRECTOR000.00$0$0$0
YEHUDA SPIRA
2000 NEW YORK AVENUEBROOKLYNNY11210DIRECTOR000.00$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$149,660AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$149,660TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$149,660AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$2,245CashDeemedCharitableAmt
Net Vl Noncharitable Assets$147,415NetVlNoncharitableAssetsAmt
Minimum Investment Return$7,371MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$7,371MinimumInvestmentReturnAmt
Tax Based On Investment Income$12TaxBasedOnInvestmentIncomeAmt
Total Tax$12TotalTaxAmt
Distributable Before Adj$7,359DistributableBeforeAdjAmt
Distributable Before Ded$7,359DistributableBeforeDedAmt
Distributable As Adjusted$7,359DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$112,000ExpensesAndContributionsAmt
Qualifying Distributions$112,000QualifyingDistributionsAmt
Adjusted Qualifying Distri$112,000AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$7,359DistributableAsAdjustedAmt
Excess Distribution Cyov Yr3$570,818ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$30,899ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$280,257ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$881,974TotalExcessDistributionCyovAmt
Qualifying Distributions$112,000QualifyingDistributionsAmt
Applied To Current Year$7,359AppliedToCurrentYearAmt
Remaining Distri From Corpus$104,641RemainingDistriFromCorpusAmt
Total Corpus$986,615TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$986,615ExcessDistriCyovToNextYrAmt
Excess From Year3$570,818ExcessFromYear3Amt
Excess From Year2$30,899ExcessFromYear2Amt
Excess From Year1$280,257ExcessFromYear1Amt
Excess From Current Year$104,641ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Application Submission Info ApplicationSubmissionInfoGrp

FieldValueIRS element (for citing)
Recipient PersonM AND I CHARITABLE FOUNDATIONRecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line12000 NEW YORK AVENUEAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11210ZIPCd
FieldValueIRS element (for citing)
Recipient Phone7186774105RecipientPhoneNum
Form And Info And MaterialsN/AFormAndInfoAndMaterialsTxt
Submission DeadlinesN/ASubmissionDeadlinesTxt
Restrictions On AwardsN/ARestrictionsOnAwardsTxt

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (2 entries)

Business Name Line2RecipientBusinessName/BusinessNameLine2TxtAddress Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
FRIENDS OF THE JEWISH COMMUNITY
OF S PETERSBURG INC1546 EAST 31ST STREETBROOKLYNNY11234NONEEXEMPTRELIGIOUS$100,000
AFO YAD ELIEZER
410 GLENN ROADJACKSONNJ08527NONEEXEMPTCHARITABLE$10,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$110,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$587RelatedOrExemptFunctionIncmAmt

Other Revenue Described OtherRevenueDescribedGrp

FieldValueIRS element (for citing)
DescUNCLEARED CHECKSDesc
Related Or Exempt Function Incm$4,625RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$5,212RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$5,212TotalIncomeProducingActyAmt

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)
CategoryACCOUNTINGCategoryTxt
Amt$2,000Amt
Disbursements Charitable Prps$2,000DisbursementsCharitablePrpsAmt

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail

FieldValueIRS element (for citing)
DescUNCLEARED CHECKSDesc
Revenue And Expenses Per Books$4,625RevenueAndExpensesPerBooksAmt
Adjusted Net Income$4,625AdjustedNetIncomeAmt

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryUBSCategoryTxt
Amt$175Amt

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