THE YLEF FOUNDATION: Form 990PF, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- THE YLEF FOUNDATION (EIN 26-3587976)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-10-30
- IRS object ID
- 202503039349101365
- 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
- Other Income Schedule2
- Other Liabilities Schedule
- Substantial Contributors Sch
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-10-30T02:57:52-00:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 994522322 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JACOB ROSENFELD CPA PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 14 DR FRANK RD | AddressLine1Txt |
| City | SPRING VALLEY | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10977 | 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 | 263587976 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE YLEF FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | YLEF | BusinessNameControlTxt |
| Phone | 7185993136 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | C/O FRIEDMAN 193 WILLIAMSBURG ST W | AddressLine1Txt |
| City | BROOKLYN | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11211 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LEONARD FRIEDMAN | PersonNm |
| Person Title | TRUSTEE | PersonTitleTxt |
| Phone | 7185993136 | PhoneNum |
| Signature | 2025-10-30 | SignatureDt |
| Discuss With Paid Preparer | false | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JACOB ROSENFELD | PreparerPersonNm |
| PTIN | P01455943 | PTIN |
| Phone | 8453566162 | PhoneNum |
| Preparation | 2025-10-30 | PreparationDt |
| 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 | $240,858 | 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 | $79,000 | ContriRcvdRevAndExpnssAmt |
| Interest On Sav Rev And Expnss | $6,454 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $6,454 | InterestOnSavNetInvstIncmAmt |
| Cap Gain Net Incm Net Invst Incm | $0 | CapGainNetIncmNetInvstIncmAmt |
| Other Income Rev And Expnss | $4,974 | OtherIncomeRevAndExpnssAmt |
| Total Rev And Expnss | $90,428 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $6,454 | TotalNetInvstIncmAmt |
| Taxes Rev And Expnss | $154 | TaxesRevAndExpnssAmt |
| Tot Opr Expenses Rev And Expnss | $154 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $47,301 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $47,301 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $47,455 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $47,301 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $42,973 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $6,454 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $94 | CashBOYAmt |
| Cash EOY | $58,023 | CashEOYAmt |
| Cash EOYFMV | $58,023 | CashEOYFMVAmt |
| Sav And Temp Cash Invst BOY | $195,274 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $180,379 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $182,835 | SavAndTempCashInvstEOYFMVAmt |
| Total Assets BOY | $195,368 | TotalAssetsBOYAmt |
| Total Assets EOY | $238,402 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $240,858 | TotalAssetsEOYFMVAmt |
| Other Liabilities EOY | $61 | OtherLiabilitiesEOYAmt |
| Total Liabilities EOY | $61 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Retained Earning BOY | $195,368 | RetainedEarningBOYAmt |
| Retained Earning EOY | $238,341 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $195,368 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $238,341 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $195,368 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $238,402 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $195,368 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $42,973 | ExcessRevenueOverExpensesAmt |
| Subtotal | $238,341 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $238,341 | TotNetAstOrFundBalancesEOYAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $90 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $90 | SubtotalAmt |
| Tax Based On Investment Income | $90 | TaxBasedOnInvestmentIncomeAmt |
| Extsn Request Income Tax Paid | $80 | ExtsnRequestIncomeTaxPaidAmt |
| Total Payments And Credits | $80 | TotalPaymentsAndCreditsAmt |
| Original Return Tax Paid | $80 | OriginalReturnTaxPaidAmt |
| Tax Due | $10 | TaxDueAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Org Report Or Register State | NY | OrgReportOrRegisterStateCd |
| Private Operating Foundation | false | PrivateOperatingFoundationInd |
| New Substantial Contributors | Yes (true) | NewSubstantialContributorsInd |
| Comply With Public Insp Rqr | Yes (true) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
| Individual With Books | LEONARD FRIEDMAN | IndividualWithBooksNm |
| Phone | 7185993136 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 193 WILLIAMSBURG ST WEST | AddressLine1Txt |
| City | BROOKLYN | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11211 | 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 |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
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 |
|---|---|---|---|---|---|---|
| LEONARD FRIEDMAN | ||||||
| 193 WILLIAMSBURG ST WEST | BROOKLYN | NY | 11211 | Trustee | 000.00 | $0 |
| ESTHER FRIEDMAN | ||||||
| 193 WILLIAMSBURG ST WEST | BROOKLYN | NY | 11211 | Trustee | 000.00 | $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 |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Based On Investment Income | $90 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $90 | TotalTaxAmt |
| Distributable As Adjusted | $0 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $47,301 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $47,301 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $0 | DistributableAsAdjustedAmt |
| Excess Distribution Cyov Yr5 | $14,779 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $13,220 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $17,236 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $11,400 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $20,514 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $77,149 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $47,301 | QualifyingDistributionsAmt |
| Remaining Distri From Corpus | $47,301 | RemainingDistriFromCorpusAmt |
| Total Corpus | $124,450 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov From Yr5 | $14,779 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $109,671 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $13,220 | ExcessFromYear4Amt |
| Excess From Year3 | $17,236 | ExcessFromYear3Amt |
| Excess From Year2 | $11,400 | ExcessFromYear2Amt |
| Excess From Year1 | $20,514 | ExcessFromYear1Amt |
| Excess From Current Year | $47,301 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | NONE | ContributingManagerNm |
| Shareholder Manager | NONE | ShareholderManagerNm |
Application Submission Info ApplicationSubmissionInfoGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person | LEONARD FRIEDMAN | RecipientPersonNm |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 193 WILLIAMSBURG ST W | AddressLine1Txt |
| City | BROOKLYN | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11211 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Phone | 7185993136 | RecipientPhoneNum |
| Form And Info And Materials | NO SPECIFIC FORM, JUST A CLEAR DESCRIPTION OF THE NEEDED CHARITY | FormAndInfoAndMaterialsTxt |
| Submission Deadlines | NONE | SubmissionDeadlinesTxt |
| Restrictions On Awards | NONE | RestrictionsOnAwardsTxt |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (9 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|
| Cong Kollel Yisuchr Ber | ||||||
| street | Brooklyn | NY | 11211 | none | donation | $15,000 |
| Chevra Tomchei Shabbos | ||||||
| Israel Zupnick Drive | Monroe | NY | 10950 | none | donation | $1,440 |
| Tomchei Shabbos of KJ | ||||||
| street | Monroe | NY | 10950 | none | donations | $18,000 |
| Mesifta Meor Hatorah | ||||||
| street | Brooklyn | NY | 11219 | none | donation | $1,500 |
| Bais Medrish Shaar Yosher | ||||||
| street | Brooklyn | NY | 11219 | none | donations | $2,325 |
| Zichron Yakov Pesvorks | ||||||
| street | Brooklyn | NY | 11211 | none | donations | $1,800 |
| Cong Chasdie Yitzchok | ||||||
| street | Brooklyn | NY | 11211 | none | donation | $1,200 |
| Cong Sharei Torah | ||||||
| street | Brooklyn | NY | 11219 | none | donation | $6,000 |
| Nezer Yisroel | ||||||
| street | Brooklyn | NY | 11211 | none | donation | $36 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $47,301 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $6,454 | UnrelatedBusinessTaxblIncmAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $6,454 | UnrelatedBusinessTaxblIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $6,454 | TotalIncomeProducingActyAmt |
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 | LEF FAMILY TRUST | ContributorPersonNm |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 193 WILLIAMSBURGH STREET WEST | AddressLine1Txt |
| City | BROOKLYN | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11211 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | $79,000 | TotalContributionsAmt |
| Person Contribution | Yes (X) | PersonContributionInd |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | credit card reward redemption | Desc |
| Revenue And Expenses Per Books | $4,974 | RevenueAndExpensesPerBooksAmt |
Other Liabilities Schedule OtherLiabilitiesSchedule
Other Liabilities Detail OtherLiabilitiesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CREDIT CARDS | Desc |
| EOY Book Value | $61 | EOYBookValueAmt |
Substantial Contributors Sch SubstantialContributorsSch
Substantial Contributor Detail SubstantialContributorDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LEF FAMILY TRUST | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 193 WILLIAMSBURG ST WEST | AddressLine1Txt |
| City | BROOKLYN | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11211 | ZIPCd |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt |
|---|---|
| NY Char 500 | $75 |
| IRS-form 990-pf | $79 |
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