THE YLEF FOUNDATION: Form 990PF, tax year 2017

View the entire original 990 at ProPublica ↗

Organization: THE YLEF FOUNDATION (EIN 26-3587976)
Tax period: 2017-01-01 to 2017-12-31
Filed: 2018-07-03
IRS object ID: 201841849349100709
Schema version: 2017v2.3
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
General Explanation Attachment
Other Expenses Schedule
Substantial Contributors Sch
Taxes Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2018-07-03T02:10:23-00:00	ReturnTs
Tax Period End	2017-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	JACOB ROSENFELD CPA	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	14 DR FRANK ROAD	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	2017-01-01	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
Signature	2018-07-03	SignatureDt
Discuss With Paid Preparer	false	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JACOB ROSENFELD	PreparerPersonNm
Phone	8454253393	PhoneNum
Preparation	2018-07-03	PreparationDt
Self Employed	Yes (X)	SelfEmployedInd

Field	Value	IRS element (for citing)
Tax	2017	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
FMV Assets EOY	$0	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	$16,000	ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss	$2,357	InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm	$2,357	InterestOnSavNetInvstIncmAmt
Cap Gain Net Incm Net Invst Incm	$0	CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss	$18,357	TotalRevAndExpnssAmt
Total Net Invst Incm	$2,357	TotalNetInvstIncmAmt
Taxes Rev And Expnss	$96	TaxesRevAndExpnssAmt
Other Expenses Rev And Expnss	$26	OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss	$122	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$0	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$0	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$7,626	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$7,626	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$7,748	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$0	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$7,626	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	$10,609	ExcessRevenueOverExpensesAmt
Net Investment Income	$2,357	NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash BOY	$17,361	CashBOYAmt
Cash EOY	$25,613	CashEOYAmt
Sav And Temp Cash Invst BOY	$109,203	SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY	$111,560	SavAndTempCashInvstEOYAmt
Total Assets BOY	$126,564	TotalAssetsBOYAmt
Total Assets EOY	$137,173	TotalAssetsEOYAmt
Total Assets EOYFMV	$0	TotalAssetsEOYFMVAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Org Does Not Follow SFAS117	Yes (X)	OrgDoesNotFollowSFAS117Ind
Retained Earning BOY	$126,564	RetainedEarningBOYAmt
Retained Earning EOY	$137,173	RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY	$126,564	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$137,173	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$126,564	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$137,173	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$126,564	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	$10,609	ExcessRevenueOverExpensesAmt
Subtotal	$137,173	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$137,173	TotNetAstOrFundBalancesEOYAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

Field	Value	IRS element (for citing)
Adjusted Qlfy Distri Yr1	$19,630	AdjustedQlfyDistriYr1Amt
Adjusted Qlfy Distri Yr2	$10,186	AdjustedQlfyDistriYr2Amt
Adjusted Qlfy Distri Yr3	$5,720	AdjustedQlfyDistriYr3Amt
Adjusted Qlfy Distri Yr4	$10,165	AdjustedQlfyDistriYr4Amt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$47	InvestmentIncomeExciseTaxAmt
Subtotal	$47	SubtotalAmt
Tax Based On Investment Income	$47	TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx	$4	EstimatedPlusOvpmtIncmTxAmt
Extsn Request Income Tax Paid	$50	ExtsnRequestIncomeTaxPaidAmt
Total Payments And Credits	$54	TotalPaymentsAndCreditsAmt
Original Return Tax Paid	$54	OriginalReturnTaxPaidAmt
Overpayment	$7	OverpaymentAmt
Applied To ES Tax	$7	AppliedToESTaxAmt

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)
Summary Of Direct Chrtbl Acty		SummaryOfDirectChrtblActyGrp
Sum Of Program Related Invst		SumOfProgramRelatedInvstGrp

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Tax Based On Investment Income	$47	TaxBasedOnInvestmentIncomeAmt
Total Tax	$47	TotalTaxAmt
Distributable Before Adj	$47	DistributableBeforeAdjAmt
Distributable Before Ded	$47	DistributableBeforeDedAmt
Distributable As Adjusted	-$47	DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$7,626	ExpensesAndContributionsAmt
Qualifying Distributions	$7,626	QualifyingDistributionsAmt
Adjusted Qualifying Distri	$7,626	AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	-$47	DistributableAsAdjustedAmt
Excess Distribution Cyov Yr4	$10,165	ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3	$5,720	ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2	$10,186	ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1	$19,630	ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov	$45,701	TotalExcessDistributionCyovAmt
Qualifying Distributions	$7,626	QualifyingDistributionsAmt
Remaining Distri From Corpus	$7,626	RemainingDistriFromCorpusAmt
Total Corpus	$53,327	TotalCorpusAmt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5	$47	ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr	$53,280	ExcessDistriCyovToNextYrAmt
Excess From Year4	$10,165	ExcessFromYear4Amt
Excess From Year3	$5,720	ExcessFromYear3Amt
Excess From Year2	$10,186	ExcessFromYear2Amt
Excess From Year1	$19,630	ExcessFromYear1Amt
Excess From Current Year	$7,626	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 WEST	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	NONE 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 (6 entries)

Address Line1RecipientUSAddress/AddressLine1Txt	CityRecipientUSAddress/CityNm	State AbbreviationRecipientUSAddress/StateAbbreviationCd	ZIPRecipientUSAddress/ZIPCd	Recipient RelationshipRecipientRelationshipTxt	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt
MESIVTA MEOR HATORA
1069 38 ST	BROOKLYN	NY	11219	NONE	DONATION	$1,500
RMBH KOLLEL SHOMREI HACHOMOS
18 HEYWARD ST	BROOKLYN	NY	11249	NONE	DONATION	$120
BETH HAMEDRASH SHAAREI YOSHER
4102 16 AVE	BROOKLYN	NY	11204	NONE	DONATION	$3,000
SHAAREI CHESED
STREET	BROOKLYN	NY	11219	NONE	DONATION	$3
MESIVTA CHAZON ISH
STREET	BROOKLYN	NY	11219	NONE	DONATION	$3
KOLLEL SHARI LIMUD
171 SOUTH 9 ST	BROOKLYN	NY	11211	NONE	DONATION	$3,000

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$7,626	TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

Field	Value	IRS element (for citing)
Unrelated Business Taxbl Incm	$2,357	UnrelatedBusinessTaxblIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Unrelated Business Taxbl Incm	$2,357	UnrelatedBusinessTaxblIncmAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$2,357	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	$16,000	TotalContributionsAmt
Person Contribution	Yes (X)	PersonContributionInd

General Explanation Attachment GeneralExplanationAttachment

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

Field	Value	IRS element (for citing)
Desc	INTEREST PENALTIES	Desc
Revenue And Expenses Per Books	$26	RevenueAndExpensesPerBooksAmt

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	$50
IRS-form 990-pf	$46

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