BIRCHAS SHMUEL FOUNDATION: Form 990PF, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
BIRCHAS SHMUEL FOUNDATION (EIN 32-0046301)
Tax period
2017-12-01 to 2018-11-30
Filed
2019-07-21
IRS object ID
201922049349100717
Schema version
2017v2.2
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 ReturnHeader

FieldValueIRS element (for citing)
Return2019-07-21T19:19:24-04:00ReturnTs
Tax Period End2018-11-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Spectrum AccountingBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line166 N Crest PlAddressLine1Txt
CityLakewoodCityNm
State AbbreviationNJStateAbbreviationCd
ZIP08701ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2017-12-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN320046301EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Birchas Shmuel FoundationBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlBIRCBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line145 Mariner WayAddressLine1Txt
CityMonseyCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10952ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonShaul SeitlerPersonNm
Person TitleOfficerPersonTitleTxt
Signature2019-07-02SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonZadok RubinPreparerPersonNm
PTINP01347619PTIN
Phone7326903347PhoneNum
Self EmployedYes (X)SelfEmployedInd

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address24.188.187.21IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-07-23IPDt
IP Tm21:02:09IPTm
Federal Original Submission Id2040812019204x5uvkk5FederalOriginalSubmissionId
Federal Original Submission Id2019-07-23FederalOriginalSubmissionIdDt
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id0B6B6FA6DE9B9EAE3F6CF0E651C41FCD681383B9AtSubmissionCreationDeviceId
At Submission Filing Device Id0B6B6FA6DE9B9EAE3F6CF0E651C41FCD681383B9AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2019-02-21 02:37:17ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$6,139,164FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$91,525InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$78InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$78InterestOnSavingsAdjNetIncmAmt
Total Rev And Expnss$91,525TotalRevAndExpnssAmt
Total Net Invst Incm$78TotalNetInvstIncmAmt
Total Adj Net Incm$78TotalAdjNetIncmAmt
Taxes Rev And Expnss$250TaxesRevAndExpnssAmt
Taxes Net Invst Incm$250TaxesNetInvstIncmAmt
Taxes Adj Net Incm$250TaxesAdjNetIncmAmt
Taxes Dsbrs Chrtbl$250TaxesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$250TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$250TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Adj Net Incm$250TotOprExpensesAdjNetIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$250TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$187,962ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$187,962ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$188,212TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$250TotalExpensesNetInvstIncmAmt
Total Expenses Adj Net Incm$250TotalExpensesAdjNetIncmAmt
Total Expenses Dsbrs Chrtbl$188,212TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$96,687ExcessRevenueOverExpensesAmt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$5,973,363CashBOYAmt
Cash EOY$5,876,676CashEOYAmt
Cash EOYFMV$5,889,164CashEOYFMVAmt
Sav And Temp Cash Invst BOY$250,000SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$250,000SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$250,000SavAndTempCashInvstEOYFMVAmt
Total Assets BOY$6,223,363TotalAssetsBOYAmt
Total Assets EOY$6,126,676TotalAssetsEOYAmt
Total Assets EOYFMV$6,139,164TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind
Unrestricted BOY$6,223,363UnrestrictedBOYAmt
Unrestricted EOY$6,126,676UnrestrictedEOYAmt
Tot Net Ast Or Fund Balances BOY$6,223,363TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$6,126,676TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$6,223,363TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$6,126,676TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$6,223,363TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$96,687ExcessRevenueOverExpensesAmt
Subtotal$6,126,676SubtotalAmt
Tot Net Ast Or Fund Balances EOY$6,126,676TotNetAstOrFundBalancesEOYAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxfalseLiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$5,683,907AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$2,010,461NetVlNoncharitableAssetsYr1Amt
Distribution Yr12.827166DistributionYr1Rt
Adjusted Qlfy Distri Yr2$176,537AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2$1,584,244NetVlNoncharitableAssetsYr2Amt
Distribution Yr20.111433DistributionYr2Rt
Adjusted Qlfy Distri Yr3$43,961AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3$1,378,241NetVlNoncharitableAssetsYr3Amt
Distribution Yr30.031896DistributionYr3Rt
Adjusted Qlfy Distri Yr4$49,533AdjustedQlfyDistriYr4Amt
Net Vl Noncharitable Assets Yr4$1,635,764NetVlNoncharitableAssetsYr4Amt
Distribution Yr40.030281DistributionYr4Rt
Total Distribution3.000777TotalDistributionRt
Average Distribution0.600155AverageDistributionRt
Net Vl Noncharitable Assets$667,536NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$400,625AdjNetVlNoncharitableAssetsAmt
Adj Nonchrtbl Net Invst Incm Pct$400,625AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$5,788,212QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Domestic Org Meeting Sect4940eYes (X)DomesticOrgMeetingSect4940eInd
Investment Income Excise Tax$0InvestmentIncomeExciseTaxAmt
Tax Under Section511$0TaxUnderSection511Amt
Subtitle A Tax$0SubtitleATaxAmt
Tax Based On Investment Income$0TaxBasedOnInvestmentIncomeAmt

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 FoundationYes (true)PrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrfalseComplyWithPublicInspRqrInd
Individual With BooksShaul SeitlerIndividualWithBooksNm
Phone8457211666PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line145 Mariner WayAddressLine1Txt
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
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYfalseUndistributedIncomePYInd
Undistr Incm Sect4942a2 Not AppfalseUndistrIncmSect4942a2NotAppInd
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

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 PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
Shaul Seitler
45 Mariner WayMonseyNY10952Trustee1.00$0$0$0
Eva Seitler
45 Mariner WayMonseyNY10952Trustee1.00$0$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Other Employee Paid Over50k0OtherEmployeePaidOver50kCnt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

FieldValueIRS element (for citing)
Description1DIRECT CONTRIBUTIONS TO EDUCATIONAL AND CHARITABLE INSTITUTIONS SEE PART XV FOR DETAILSDescription1Txt
Expenses1$379,826Expenses1Amt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1Investment in JP Morgan SecuritiesDescription1Txt
Expenses1$5,600,000Expenses1Amt
Total$5,600,000TotalAmt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$466,667AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$211,035AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$677,702TotalFMVOfUnusedAssetsAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$677,702AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$10,166CashDeemedCharitableAmt
Net Vl Noncharitable Assets$667,536NetVlNoncharitableAssetsAmt
Minimum Investment Return$33,377MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$33,377MinimumInvestmentReturnAmt
Distributable Before Adj$33,377DistributableBeforeAdjAmt
Distributable Before Ded$33,377DistributableBeforeDedAmt
Distributable As Adjusted$33,377DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$188,212ExpensesAndContributionsAmt
Program Related Invst Total$5,600,000ProgramRelatedInvstTotalAmt
Qualifying Distributions$5,788,212QualifyingDistributionsAmt
Adjusted Qualifying Distri$5,788,212AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$33,377DistributableAsAdjustedAmt
Excess Distribution Cyov Yr4$31,817ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr2$97,331ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$5,583,384ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$5,712,532TotalExcessDistributionCyovAmt
Qualifying Distributions$5,788,212QualifyingDistributionsAmt
Applied To Current Year$33,377AppliedToCurrentYearAmt
Remaining Distri From Corpus$5,754,835RemainingDistriFromCorpusAmt
Total Corpus$11,467,367TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$11,467,367ExcessDistriCyovToNextYrAmt
Excess From Year4$31,817ExcessFromYear4Amt
Excess From Year2$97,331ExcessFromYear2Amt
Excess From Year1$5,583,384ExcessFromYear1Amt
Excess From Current Year$5,754,835ExcessFromCurrentYearAmt

Private Operating Foundations PrivateOperatingFoundationsGrp

Lessor Adj Net Incm Min Invst Ret LessorAdjNetIncmMinInvstRetGrp

FieldValueIRS element (for citing)
Current Year$0CurrentYearAmt
Year2$555Year2Amt
Total$555TotalAmt

Pct85 Lessor Adj Incm Or Min Ret Pct85LessorAdjIncmOrMinRetGrp

FieldValueIRS element (for citing)
Year2$472Year2Amt
Total$472TotalAmt

Qualifying Distributions QualifyingDistributionsGrp

FieldValueIRS element (for citing)
Current Year$5,788,212CurrentYearAmt
Total$5,788,212TotalAmt

Qualifying Distri Made Drt QualifyingDistriMadeDrtGrp

FieldValueIRS element (for citing)
Current Year$5,788,212CurrentYearAmt
Total$5,788,212TotalAmt

Two Thirds Minimum Invst Ret TwoThirdsMinimumInvstRetGrp

FieldValueIRS element (for citing)
Current Year$22,251CurrentYearAmt
Total$22,251TotalAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerNAContributingManagerNm
Shareholder ManagerNAShareholderManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp

FieldValueIRS element (for citing)
Recipient PersonInformation available upon requestRecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line10AddressLine1Txt
CityMonseyCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10952ZIPCd
FieldValueIRS element (for citing)
Recipient Foundation StatusPCRecipientFoundationStatusTxt
Grant Or Contribution PurposeEducational religiousGrantOrContributionPurposeTxt
Amt$187,962Amt
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$187,962TotalGrantOrContriPdDurYrAmt
Total Grant Or Contri Apprv Fut$0TotalGrantOrContriApprvFutAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Business900099BusinessCd
Unrelated Business Taxbl Incm$91,525UnrelatedBusinessTaxblIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Unrelated Business Taxbl Incm$91,525UnrelatedBusinessTaxblIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$91,525TotalIncomeProducingActyAmt

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

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryTaxesCategoryTxt
Amt$250Amt
Net Investment Income$250NetInvestmentIncomeAmt
Adjusted Net Income$250AdjustedNetIncomeAmt
Disbursements Charitable Prps$250DisbursementsCharitablePrpsAmt

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