EBA FOUNDATION: Form 990PF, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- EBA FOUNDATION (EIN 13-4098940)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-17
- IRS object ID
- 202503219349108050
- 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
- Investments Corp Stock Schedule
- Investments Govt Obligations Sch
- Other Assets Schedule
- Other Expenses Schedule
- Substantial Contributors Sch
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-11-17T17:49:54-06:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 562356978 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OGDEN CAP PROPERTIES LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 545 MADISON AVENUE SUITE 600 | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10022 | 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 | 134098940 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EBA FOUNDATION | BusinessNameLine1Txt |
| Business Name Line2 | ABIGAIL BLACK ELBAUM TRUSTEE | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | EBAF | BusinessNameControlTxt |
| Phone | 2123392100 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 545 MADISON AVENUE SUITE 600 | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10022 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ABIGAIL BLACK ELBAUM | PersonNm |
| Person Title | TRUSTEE | PersonTitleTxt |
| Phone | 2123392100 | PhoneNum |
| Signature | 2025-11-17 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| PTIN | P01877591 | PTIN |
| Phone | 2123392100 | PhoneNum |
| 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 | $7,002,212 | 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 | $1,224,631 | ContriRcvdRevAndExpnssAmt |
| Interest On Sav Rev And Expnss | $22 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $22 | InterestOnSavNetInvstIncmAmt |
| Dividends Rev And Expnss | $168,433 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $168,433 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $209,485 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $727,731 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $315,441 | CapGainNetIncmNetInvstIncmAmt |
| Total Rev And Expnss | $1,602,571 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $483,896 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $0 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $0 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $0 | CompOfcrDirTrstDsbrsChrtblAmt |
| Taxes Rev And Expnss | $4,552 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $1,320 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $52,487 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $52,237 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $250 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $57,039 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $53,557 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $250 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $688,900 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $688,900 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $745,939 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $53,557 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $689,150 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $856,632 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $430,339 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sav And Temp Cash Invst BOY | $676,173 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $1,008,494 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $1,008,494 | SavAndTempCashInvstEOYFMVAmt |
| Prepaid Expenses BOY | $3,994 | PrepaidExpensesBOYAmt |
| Prepaid Expenses EOY | $3,762 | PrepaidExpensesEOYAmt |
| Prepaid Expenses EOYFMV | $3,762 | PrepaidExpensesEOYFMVAmt |
| US Government Obligations BOY | $1,873,177 | USGovernmentObligationsBOYAmt |
| US Government Obligations EOY | $2,201,349 | USGovernmentObligationsEOYAmt |
| US Govt Obligations EOYFMV | $2,264,053 | USGovtObligationsEOYFMVAmt |
| Corporate Stock BOY | $1,661,305 | CorporateStockBOYAmt |
| Corporate Stock EOY | $1,859,602 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $3,725,019 | CorporateStockEOYFMVAmt |
| Other Assets BOY | $2,810 | OtherAssetsBOYAmt |
| Other Assets EOY | $884 | OtherAssetsEOYAmt |
| Other Assets EOYFMV | $884 | OtherAssetsEOYFMVAmt |
| Total Assets BOY | $4,217,459 | TotalAssetsBOYAmt |
| Total Assets EOY | $5,074,091 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $7,002,212 | TotalAssetsEOYFMVAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Capital Stock BOY | $0 | CapitalStockBOYAmt |
| Capital Stock EOY | $0 | CapitalStockEOYAmt |
| Additional Paid In Capital BOY | $0 | AdditionalPaidInCapitalBOYAmt |
| Additional Paid In Capital EOY | $0 | AdditionalPaidInCapitalEOYAmt |
| Retained Earning BOY | $4,217,459 | RetainedEarningBOYAmt |
| Retained Earning EOY | $5,074,091 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $4,217,459 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $5,074,091 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $4,217,459 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $5,074,091 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $4,217,459 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $856,632 | ExcessRevenueOverExpensesAmt |
| Other Increases | $0 | OtherIncreasesAmt |
| Subtotal | $5,074,091 | SubtotalAmt |
| Other Decreases | $0 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $5,074,091 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (16 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | AcquiredAcquiredDt | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|---|---|
| 105000 SHR US TREASURY BILL 0% 03/06/25 | P | 2024-09-06 | 2024-10-25 | $102,699 | $102,669 | $30 | $30 |
| 200 ALPHABET INC. - CLASS C | P | 2011-04-25 | 2024-03-04 | $26,697 | $2,623 | $24,074 | $24,074 |
| 2500 ARCHER DANIELS MIDLAND CO. | P | 2018-01-02 | 2024-11-05 | $127,855 | $99,541 | $28,314 | $28,314 |
| 2000 BANK OF AMERICA CORPORATION | P | 2017-11-30 | 2024-06-13 | $78,164 | $57,286 | $20,878 | $20,878 |
| 1000 BANK OF AMERICA CORPORATION | P | 2019-03-18 | 2024-06-13 | $39,082 | $29,827 | $9,255 | $9,255 |
| 100 BERKSHIRE HATHAWAY INC - CL B | P | 2006-10-10 | 2024-11-04 | $44,205 | $6,590 | $37,615 | $37,615 |
| 65 BERKSHIRE HATHAWAY INC - CL B | P | 2006-10-10 | 2024-11-04 | $28,733 | $4,284 | $24,449 | $24,449 |
| 65 BERKSHIRE HATHAWAY INC - CL B | P | 2003-12-29 | 2024-11-04 | $28,733 | $11,129 | $17,604 | $17,604 |
| 135 BERKSHIRE HATHAWAY INC - CL B | P | 2003-12-29 | 2024-11-04 | $59,677 | $59,677 | $59,677 | |
| 100 INTERNATIONAL PAPER CO. | P | 2011-05-20 | 2024-06-25 | $4,684 | $2,950 | $1,734 | $1,734 |
| 500 INTERNATIONAL PAPER CO. | P | 2017-01-24 | 2024-06-25 | $23,419 | $26,339 | -$2,920 | -$2,920 |
| 200 INTERNATIONAL PAPER CO. | P | 2017-11-17 | 2024-06-25 | $9,367 | $10,229 | -$862 | -$862 |
| 100 LINDE PLC. | P | 2017-11-17 | 2024-12-13 | $43,635 | $16,346 | $27,289 | $27,289 |
| 100 LINDE PLC. | P | 2017-11-30 | 2024-12-13 | $43,635 | $16,346 | $27,289 | $27,289 |
| 100 LINDE PLC. | P | 2018-05-21 | 2024-12-13 | $43,635 | $16,346 | $27,289 | $27,289 |
| 500 NEWMONT CORP. | P | 2014-11-24 | 2024-10-25 | $23,511 | $9,785 | $13,726 | $13,726 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $315,441 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $5,982 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $5,982 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $5,982 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $3,762 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $10,000 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $13,762 | TotalPaymentsAndCreditsAmt |
| Es Penalty | $0 | EsPenaltyAmt |
| Overpayment | $7,780 | OverpaymentAmt |
| Applied To ES Tax | $7,780 | AppliedToESTaxAmt |
| Refund | $0 | RefundAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | 0 | LegislativePoliticalActyInd |
| More Than100 Spent | 0 | MoreThan100SpentInd |
| Form1120 POL Filed | 0 | Form1120POLFiledInd |
| Section4955 Organization Tax | $0 | Section4955OrganizationTaxAmt |
| Section4955 Managers Tax | $0 | Section4955ManagersTaxAmt |
| Tax Reimbursed | $0 | TaxReimbursedAmt |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | 0 | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (1) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (1) | AtLeast5000InAssetsInd |
| Org Report Or Register State | NY | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (1) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | 0 | PrivateOperatingFoundationInd |
| New Substantial Contributors | Yes (1) | NewSubstantialContributorsInd |
| Own Controlled Entity | 0 | OwnControlledEntityInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (1) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
| Individual With Books | FIONA LEE | IndividualWithBooksNm |
| Phone | 2123392100 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | C/O OGDEN CAP PROPERTIES 545 | AddressLine1Txt |
| Address Line2 | MADISON AVE 6TH FL | AddressLine2Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10022 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | 0 | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | 0 | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | 0 | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | 0 | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | 0 | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | 0 | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | 0 | PaymentToGovernmentOfficialInd |
| Uncorrected Prior Acts | 0 | UncorrectedPriorActsInd |
| Undistributed Income PY | 0 | UndistributedIncomePYInd |
| Business Holdings | 0 | BusinessHoldingsInd |
| Jeopardy Investments | 0 | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | 0 | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | 0 | InfluenceLegislationInd |
| Influence Election | 0 | InfluenceElectionInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Noncharitable Purpose | 0 | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ABIGAIL BLACK ELBAUM | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 545 MADISON AVENUE SUITE 600 | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10022 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Title | TRUSTEE-AS NEEDED | TitleTxt |
| Average Hrs Per Wk Devoted To Pos | 0.00 | AverageHrsPerWkDevotedToPosRt |
| Compensation | $0 | CompensationAmt |
| Employee Benefit Program | $0 | EmployeeBenefitProgramAmt |
| Expense Account Other Allwnc | $0 | ExpenseAccountOtherAllwncAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Other Employee Paid Over50k | 0 | OtherEmployeePaidOver50kCnt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
| Contractor Paid Over50k | 0 | ContractorPaidOver50kCnt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $5,921,370 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $348,150 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $5,617 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $6,275,137 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $6,275,137 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $94,127 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $6,181,010 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $309,051 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $309,051 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $5,982 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $5,982 | TotalTaxAmt |
| Distributable Before Adj | $303,069 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $303,069 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $303,069 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $689,150 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $689,150 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $303,069 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr5 | $587,403 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $295,427 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $808,470 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $1,045,222 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $699,937 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $3,436,459 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $689,150 | QualifyingDistributionsAmt |
| Applied To Year1 | $0 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $303,069 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $386,081 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $3,822,540 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $0 | PriorYearUndistributedIncmAmt |
| Prior Year Deficiency Or Tax | $0 | PriorYearDeficiencyOrTaxAmt |
| Taxable1 | $0 | Taxable1Amt |
| Taxable2 | $0 | Taxable2Amt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Corpus Distri170b1 E Or4942g3 | $0 | CorpusDistri170b1EOr4942g3Amt |
| Excess Distri Cyov From Yr5 | $587,403 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $3,235,137 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $295,427 | ExcessFromYear4Amt |
| Excess From Year3 | $808,470 | ExcessFromYear3Amt |
| Excess From Year2 | $1,045,222 | ExcessFromYear2Amt |
| Excess From Year1 | $699,937 | ExcessFromYear1Amt |
| Excess From Current Year | $386,081 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | ABIGAIL BLACK ELBAUM | ContributingManagerNm |
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (32 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|
| CONGREGATION EMANU-EL OF THE CITY OF NEW YORK | ||||||
| ONE EAST 65TH STREET | NEW YORK | NY | 10065 | PC | PUBLIC CHARITY | $25,000 |
| CONGREGATION EMANU-EL OF THE CITY OF NEW YORK | ||||||
| ONE EAST 65TH STREET | NEW YORK | NY | 10065 | PC | PUBLIC CHARITY | $100,000 |
| THE UNITED STATES HOLOCAUST MEMORIAL MUSEUM | ||||||
| 100 RAOUL WALLENBERG PLACE SW | WASHINGTON | DC | 20024 | PC | PUBLIC CHARITY | $25,000 |
| THE JED FOUNDATION | ||||||
| 745 5TH AVE 500 | NEW YORK | NY | 10151 | PC | PUBLIC CHARITY | $10,000 |
| TRUSTEES OF COLUMBIA UNIVERSITY IN THE CITY OF NEW YORK | ||||||
| 615WEST131STSTREETMC 8741 | NEW YORK | NY | 10027 | PC | PUBLIC CHARITY | $25,000 |
| COLUMBIA BARNARD HILLEL INC | ||||||
| 606 WEST 115TH STREET 3RD FL | NEW YORK | NY | 10025 | PC | PUBLIC CHARITY | $23,000 |
| NEIGHBORHOOD COALITION FOR SHELTER | ||||||
| 50 BRADWAY SUITE 1301 | NEW YORK | NY | 10004 | PC | PUBLIC CHARITY | $35,000 |
| CITYMEALS-ON-WHEELS | ||||||
| 355 LEXINGTON AVENUE 3RD FL | NEW YORK | NY | 10017 | PC | PUBLIC CHARITY | $1,500 |
| YALE UNIVERSITY | ||||||
| PO BOX 2038 | NEW HAVEN | CT | 06521 | PC | PUBLIC CHARITY | $20,000 |
| SCENIC HUDSON INC | ||||||
| 85 CIVIC CENTER PLAZA SUITE 300 | POUGHKEEPSIE | NY | 12601 | PC | PUBLIC CHARITY | $10,000 |
| THE UNITED STATES HOLOCAUST MEMORIAL MUSEUM | ||||||
| 100 RAOUL WALLENBERG PLACE SW | WASHINGTON | DC | 20024 | PC | PUBLIC CHARITY | $25,000 |
| THE ANIMAL MEDICAL CENTER | ||||||
| 510 EAST 62ND STREET | NEW YORK | NY | 10065 | PC | PUBLIC CHARITY | $23,500 |
| CONGREGATION EMANU-EL OF THE CITY OF NEW YORK | ||||||
| ONE EAST 65TH STREET | NEW YORK | NY | 10065 | PC | PUBLIC CHARITY | $18,000 |
| TRUSTEES OF COLUMBIA UNIVERSITY IN THE CITY OF NEW YORK | ||||||
| 615WEST131STSTREETMC 8741 | NEW YORK | NY | 10027 | PC | PUBLIC CHARITY | $22,250 |
| TRUSTEES OF COLUMBIA UNIVERSITY IN THE CITY OF NEW YORK | ||||||
| 615WEST131STSTREETMC 8741 | NEW YORK | NY | 10027 | PC | PUBLIC CHARITY | $46,000 |
| NATIONAL COALITION AGAINST CENSORSHIP INC | ||||||
| 19 FULTON STREET SUITE 407 | NEW YORK | NY | 10038 | PC | PUBLIC CHARITY | $7,500 |
| AMERICA'S VETDOGS | ||||||
| 371 EAST JERICHO TURNPIKE | SMITHTOWN | NY | 11787 | PC | PUBLIC CHARITY | $150 |
| ANIMAL HAVEN | ||||||
| 200 CENTRE ST | NEW YORK | NY | 10013 | PC | PUBLIC CHARITY | $500 |
| CITY HARVEST INC | ||||||
| 150 52ND STREET | BROOKLYN | NY | 11232 | PC | PUBLIC CHARITY | $500 |
| FRESH AIR FUND | ||||||
| 633 THIRD AVENUE 14TH FL | NEW YORK | NY | 10017 | PC | PUBLIC CHARITY | $250 |
| HUMANE SOCIETY OF WESTCHESTER | ||||||
| 70 PORTMAN ROAD | NEW ROCHELLE | NY | 10801 | PC | PUBLIC CHARITY | $250 |
| JEWISH ADOPTION AND FAMILY CARE OPTIONS INC | ||||||
| 3 BALA PLAZA SUITE 104 EAST | BALA CYNWYD | PA | 19004 | PC | PUBLIC CHARITY | $250 |
| JAPAN SOCIETY INC | ||||||
| 333 EAST 47TH STREET | NEW YORK | NY | 10017 | PC | PUBLIC CHARITY | $500 |
| STARELIEF AND PET ASSISTANCE INC | ||||||
| PO BOX 3035 | STAMFORD | CT | 06905 | PC | PUBLIC CHARITY | $500 |
| SECOND CHANCES FOR BLIND DOGS | ||||||
| PO BOX 8868 | PUEBLO | CO | 81008 | PC | PUBLIC CHARITY | $250 |
| HARLEM ACADEMY | ||||||
| 655 ST NICHOLAS AVENUE | NEW YORK | NY | 10030 | PC | PUBLIC CHARITY | $500 |
| WOMEN IN NEED INC | ||||||
| ONE STATE STREET PLAZA 18TH FL | NEW YORK | NY | 10004 | PC | PUBLIC CHARITY | $1,000 |
| AMERICAN JEWISH COMMITTEE | ||||||
| 165 EAST 56TH STREET | NEW YORL | NY | 10022 | PC | PUBLIC CHARITY | $50,000 |
| TRUSTEES OF COLUMBIA UNIVERSITY IN THE CITY OF NEW YORK | ||||||
| 615WEST131STSTREETMC 8741 | NEW YORK | NY | 10027 | PC | PUBLIC CHARITY | $170,000 |
| AMERICAN SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS | ||||||
| 424 E 92ND ST | NEW YORK | NY | 10128 | PC | PUBLIC CHARITY | $2,500 |
| SCENIC HUDSON INC | ||||||
| 85 CIVIC CENTER PLAZA SUITE 300 | POUGHKEEPSIE | NY | 12601 | PC | PUBLIC CHARITY | $15,000 |
| COLUMBIA GRAMMAR AND PREPARATORY SCHOOL | ||||||
| 5 WEST 93RD STREET | NEW YORK | NY | 10025 | PC | PUBLIC CHARITY | $30,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $688,900 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $22 | ExclusionAmt |
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $168,433 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $209,485 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $377,940 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $377,940 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | 0 | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | 0 | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | 0 | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | 0 | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | 0 | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | 0 | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | 0 | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | 0 | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | 0 | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | 0 | RelationshipsNonchrtblEOInd |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp (2 entries)
| ContributorContributorNum | Address Line1ContributorUSAddress/AddressLine1Txt | CityContributorUSAddress/CityNm | State AbbreviationContributorUSAddress/StateAbbreviationCd | ZIPContributorUSAddress/ZIPCd | Total ContributionsTotalContributionsAmt | Person ContributionPersonContributionInd | Noncash ContributionNoncashContributionInd |
|---|---|---|---|---|---|---|---|
| VIVIAN L MILSTEIN GST EXEMPT DESCENDANTS TRUST FOR ABE | |||||||
| 1 | 545 MADISON AVE SUITE 600 | NEW YORK | NY | 10022 | $750,000 | Yes (X) | |
| ABIGAIL BLACK-ELBAUM | |||||||
| 2 | C/O 545 MADISON AVENUE SUITE 600 | NEW YORK | NY | 10022 | $474,631 | Yes (X) | |
Non Cash Property Contribution NonCashPropertyContributionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 2 | ContributorNum |
| Noncash Property | STOCKS | NoncashPropertyDesc |
| Fair Market Value | $474,631 | FairMarketValueAmt |
| Received | 2024-10-04 | ReceivedDt |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Stock | MARKETABLE SECURITIES | StockNm |
| EOY Book Value | $1,859,602 | EOYBookValueAmt |
| EOYFMV | $3,725,019 | EOYFMVAmt |
Investments Govt Obligations Sch InvestmentsGovtObligationsSch
| Field | Value | IRS element (for citing) |
|---|---|---|
| US Govt Obligations Book Vl EOY | $2,201,349 | USGovtObligationsBookVlEOYAmt |
| US Govt Obligations EOYFMV | $2,264,053 | USGovtObligationsEOYFMVAmt |
| State Local Sec Book Vl EOY | $0 | StateLocalSecBookVlEOYAmt |
| State Local Sec EOYFMV | $0 | StateLocalSecEOYFMVAmt |
Other Assets Schedule OtherAssetsSchedule
Other Assets Schedule OtherAssetsScheduleGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | INTEREST RECEIVABLE | Desc |
| BOY Book Value | $2,810 | BOYBookValueAmt |
| EOY Book Value | $884 | EOYBookValueAmt |
| EOYFMV | $884 | EOYFMVAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| INVESTMENT FEES | $52,237 | $52,237 | $0 |
| FILING FEES | $250 | $0 | $250 |
Substantial Contributors Sch SubstantialContributorsSch
Substantial Contributor Detail SubstantialContributorDetail (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd |
|---|---|---|---|
| VIVIAN L MILSTEIN GST EXEMPT DESCENDANTS TRUST FOR ABE | |||
| 545 MADISON AVENUE SUITE 600 | NEW YORK | NY | 10022 |
| ABIGAIL BLACK-ELBAUM | |||
| C/O 545 MADISON AVENUE SUITE 600 | NEW YORK | NY | 10022 |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| FEDERAL TAX | $3,232 | $0 | $0 |
| FOREIGN TAX | $1,320 | $1,320 | $0 |
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