AIN SOF CHARITABLE FOUNDATION: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
AIN SOF CHARITABLE FOUNDATION (EIN 85-3945236)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-14
IRS object ID
202533189349101683
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 ReturnHeader

FieldValueIRS element (for citing)
Return2025-11-14T08:50:38-08:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN464749070PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1EFFY STEIGMAN & CO CPAS PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1505 CROWN STAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP112135126ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN853945236EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AIN SOF CHARITABLE FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlAINSBusinessNameControlTxt
Phone3014731499PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1580 CROWN STREET 315AddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11213ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonYITZCHOK GOURARYPersonNm
Person TitleTrusteePersonTitleTxt
Signature2025-11-14SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonEffy SteigmanPreparerPersonNm
PTINP00705400PTIN
Phone3475337210PhoneNum
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$0FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$36,318ContriRcvdRevAndExpnssAmt
Total Rev And Expnss$36,318TotalRevAndExpnssAmt
Total Net Invst Incm$0TotalNetInvstIncmAmt
Interest Rev And Expnss$9InterestRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$9TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$36,400ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$36,400ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$36,409TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$36,400TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$91ExcessRevenueOverExpensesAmt
Net Investment Income$0NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$91CashBOYAmt
Total Assets BOY$91TotalAssetsBOYAmt
Total Assets EOY$0TotalAssetsEOYAmt
Total Assets EOYFMV$0TotalAssetsEOYFMVAmt
Other Liabilities BOY$25,057OtherLiabilitiesBOYAmt
Other Liabilities EOY$25,057OtherLiabilitiesEOYAmt
Total Liabilities BOY$25,057TotalLiabilitiesBOYAmt
Total Liabilities EOY$25,057TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY-$24,966NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY-$25,057NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY-$24,966TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY-$25,057TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$91TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$0TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY-$24,966TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$91ExcessRevenueOverExpensesAmt
Subtotal-$25,057SubtotalAmt
Tot Net Ast Or Fund Balances EOY-$25,057TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$0InvestmentIncomeExciseTaxAmt
Tax Due$0TaxDueAmt
Applied To ES Tax$0AppliedToESTaxAmt

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 AssetsfalseAtLeast5000InAssetsInd
Form990 PF Filed With Atty GenfalseForm990PFFiledWithAttyGenInd
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 Line1YITZCHOK GOURARYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3014731499PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1580 CROWN STREET 315AddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11213ZIPCd
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
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 (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
YITZCHOK GOURARY
580 CROWN STREET 315BROOKLYNNY11213Trustee0.00$0
RIVKAH GOURARY
580 CROWN STREET 315BROOKLYNNY11213Trustee0.00$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$45AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$45TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$45AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$1CashDeemedCharitableAmt
Net Vl Noncharitable Assets$44NetVlNoncharitableAssetsAmt
Minimum Investment Return$2MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$2MinimumInvestmentReturnAmt
Distributable Before Adj$2DistributableBeforeAdjAmt
Distributable Before Ded$2DistributableBeforeDedAmt
Distributable As Adjusted$2DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$36,400ExpensesAndContributionsAmt
Qualifying Distributions$36,400QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$2DistributableAsAdjustedAmt
Excess Distribution Cyov Yr4$62,500ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$1,858,343ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$520,554ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$231,326ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$2,672,723TotalExcessDistributionCyovAmt
Qualifying Distributions$36,400QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$2AppliedToCurrentYearAmt
Remaining Distri From Corpus$36,398RemainingDistriFromCorpusAmt
Total Corpus$2,709,121TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$2,709,121ExcessDistriCyovToNextYrAmt
Excess From Year4$62,500ExcessFromYear4Amt
Excess From Year3$1,858,343ExcessFromYear3Amt
Excess From Year2$520,554ExcessFromYear2Amt
Excess From Year1$231,326ExcessFromYear1Amt
Excess From Current Year$36,398ExcessFromCurrentYearAmt

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 PersonISAAC GURARYContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1580 CROWN STREET 315AddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11213ZIPCd
FieldValueIRS element (for citing)
Total Contributions$36,318TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Other Liabilities Schedule OtherLiabilitiesSchedule

Other Liabilities Detail OtherLiabilitiesDetail

FieldValueIRS element (for citing)
DescUNRECOGNIZED GAINDesc
BOY Book Value$25,057BOYBookValueAmt
EOY Book Value$25,057EOYBookValueAmt

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