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HESHY AND CHAYA GROSS SPECIAL ACCOUNT TR: Form 990PF, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
HESHY AND CHAYA GROSS SPECIAL ACCOUNT TR (EIN 13-7039705)
Tax period
2017-01-01 to 2017-12-31
Filed
2018-09-16
IRS object ID
201802599349100500
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)
Return2018-09-16T08:49:11-07:00ReturnTs
Tax Period End2017-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN133358774PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Bernath & Rosenberg PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11430 Broadway 7th FloorAddressLine1Txt
CityNew YorkCityNm
State AbbreviationNYStateAbbreviationCd
ZIP100183308ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2017-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN137039705EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1HESHY & CHAYA GROSS SPECIAL ACCOUNT TRBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlHESHBusinessNameControlTxt
Phone8453520077PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line16 BARTLETT ROADAddressLine1Txt
CityMONSEYCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10952ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonHESHY GROSSPersonNm
Person TitleTrusteePersonTitleTxt
Signature2018-09-16SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJames H BernathPreparerPersonNm
PTINP00187297PTIN
Phone2122211140PhoneNum
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$25,185FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$45,000ContriRcvdRevAndExpnssAmt
Total Rev And Expnss$45,000TotalRevAndExpnssAmt
Total Net Invst Incm$0TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss$1,250AccountingFeesRevAndExpnssAmt
Accounting Fees Chrtbl Prps$1,250AccountingFeesChrtblPrpsAmt
Other Expenses Rev And Expnss$25OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl$25OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$1,275TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$1,275TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$29,768ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$29,768ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$31,043TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$31,043TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$13,957ExcessRevenueOverExpensesAmt
Net Investment Income$0NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$11,228CashBOYAmt
Cash EOY$25,185CashEOYAmt
Cash EOYFMV$25,185CashEOYFMVAmt
Total Assets BOY$11,228TotalAssetsBOYAmt
Total Assets EOY$25,185TotalAssetsEOYAmt
Total Assets EOYFMV$25,185TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind
Retained Earning BOY$11,228RetainedEarningBOYAmt
Retained Earning EOY$25,185RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$11,228TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$25,185TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$11,228TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$25,185TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$11,228TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$13,957ExcessRevenueOverExpensesAmt
Subtotal$25,185SubtotalAmt
Tot Net Ast Or Fund Balances EOY$25,185TotNetAstOrFundBalancesEOYAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxfalseLiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$43,225AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$17,433NetVlNoncharitableAssetsYr1Amt
Distribution Yr12.47949DistributionYr1Rt
Adjusted Qlfy Distri Yr2$33,949AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2$16,673NetVlNoncharitableAssetsYr2Amt
Distribution Yr22.03617DistributionYr2Rt
Adjusted Qlfy Distri Yr3$26,434AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3$11,846NetVlNoncharitableAssetsYr3Amt
Distribution Yr32.23147DistributionYr3Rt
Adjusted Qlfy Distri Yr4$38,241AdjustedQlfyDistriYr4Amt
Net Vl Noncharitable Assets Yr4$11,188NetVlNoncharitableAssetsYr4Amt
Distribution Yr43.41804DistributionYr4Rt
Adjusted Qlfy Distri Yr5$17,993AdjustedQlfyDistriYr5Amt
Net Vl Noncharitable Assets Yr5$11,884NetVlNoncharitableAssetsYr5Amt
Distribution Yr51.51405DistributionYr5Rt
Total Distribution11.679220TotalDistributionRt
Average Distribution2.335844AverageDistributionRt
Net Vl Noncharitable Assets$17,934NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$41,891AdjNetVlNoncharitableAssetsAmt
Adj Nonchrtbl Net Invst Incm Pct$41,891AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$31,043QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$0InvestmentIncomeExciseTaxAmt

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
Form990 T FiledfalseForm990TFiledInd
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 FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1HESHY GROSSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7186509707PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line16 BARTLETT ROADAddressLine1Txt
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
Acts Fail To Qlfy As ExceptionsfalseActsFailToQlfyAsExceptionsInd
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYfalseUndistributedIncomePYInd
Undistr Incm Sect4942a2 Not AppfalseUndistrIncmSect4942a2NotAppInd
Business HoldingsfalseBusinessHoldingsInd
Excess Business HoldingsfalseExcessBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Transactions Fail To Qlfy As ExcfalseTransactionsFailToQlfyAsExcInd
Maintained Expenditure RspnsfalseMaintainedExpenditureRspnsInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Proceeds Or Net IncomefalseProceedsOrNetIncomeInd

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 PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
HESHY GROSS
6 BARTLETT ROADMONSEYNY10952Trustee0.00$0
CHAYA GROSS
6 BARTLETT ROADMONSEYNY10952Trustee0.00$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$18,207AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$18,207TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$18,207AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$273CashDeemedCharitableAmt
Net Vl Noncharitable Assets$17,934NetVlNoncharitableAssetsAmt
Minimum Investment Return$897MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$897MinimumInvestmentReturnAmt
Distributable Before Adj$897DistributableBeforeAdjAmt
Distributable Before Ded$897DistributableBeforeDedAmt
Distributable As Adjusted$897DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$31,043ExpensesAndContributionsAmt
Qualifying Distributions$31,043QualifyingDistributionsAmt
Adjusted Qualifying Distri$31,043AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$897DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$17,399ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$37,682ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$25,842ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$33,115ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$42,353ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$156,391TotalExcessDistributionCyovAmt
Qualifying Distributions$31,043QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$897AppliedToCurrentYearAmt
Remaining Distri From Corpus$30,146RemainingDistriFromCorpusAmt
Total Corpus$186,537TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$17,399ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$169,138ExcessDistriCyovToNextYrAmt
Excess From Year4$37,682ExcessFromYear4Amt
Excess From Year3$25,842ExcessFromYear3Amt
Excess From Year2$33,115ExcessFromYear2Amt
Excess From Year1$42,353ExcessFromYear1Amt
Excess From Current Year$30,146ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerHESHY GROSSContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (5 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
Various recognized charities
VARIOUSMONSEYNY10952NONEEXEMPTCHARITABLE$13,043
CONG MACHNE SHALVA
4820 16th AveBROOKLYNNY11204NONEEXEMPTCHARITABLE$9,000
Cong Ahavas Torah
2 RIBIER COURTMONSEYNY10952NONEEXEMPTCHARITABLE$425
CHOFETZ CHAIM KALLAH FUND
18 MOUNTAIN AVEMONSEYNY10952NONEEXEMPTCHARITABLE$1,000
YESHIVA EMEK HATORAH
395 KENT ROADHOWELLNJ07731NONEEXEMPTCHARITABLE$6,300
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$29,768TotalGrantOrContriPdDurYrAmt

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

Schedule B IRS990ScheduleB

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
General RuleYes (X)GeneralRuleInd

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
Contributor1ContributorNum
Contributor PersonHARRY GROSSContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line16 BARTLETT ROADAddressLine1Txt
CityMONSEYCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10952ZIPCd
FieldValueIRS element (for citing)
Total Contributions$45,000TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryACCOUNTING FEECategoryTxt
Amt$1,250Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$1,250DisbursementsCharitablePrpsAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

FieldValueIRS element (for citing)
DescFILING FEEDesc
Revenue And Expenses Per Books$25RevenueAndExpensesPerBooksAmt
Disbursements Charitable Prps$25DisbursementsCharitablePrpsAmt

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