BIRCHAS SHMUEL FOUNDATION: Form 990PF, tax year 2016

View the entire original 990 at ProPublica ↗

Organization: BIRCHAS SHMUEL FOUNDATION (EIN 32-0046301)
Tax period: 2016-12-01 to 2017-11-30
Filed: 2018-08-23
IRS object ID: 201842359349100219
Schema version: 2016v3.0
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
Taxes Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2018-08-23T17:23:42-04:00	ReturnTs
Tax Period End	2017-11-30	TaxPeriodEndDt
Return Type	990PF	ReturnTypeCd
Tax Period Begin	2016-12-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	320046301	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Birchas Shmuel Foundation	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	BIRC	BusinessNameControlTxt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	45 Mariner Way	AddressLine1Txt
City	Monsey	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	10952	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Shaul Seitler	PersonNm
Person Title	Officer	PersonTitleTxt
Signature	2018-08-15	SignatureDt

Field	Value	IRS element (for citing)
Tax	2016	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	$6,223,363	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	$4,620,414	ContriRcvdRevAndExpnssAmt
Schedule B Not Required	Yes (X)	ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss	$150	InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm	$150	InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm	$150	InterestOnSavingsAdjNetIncmAmt
Total Rev And Expnss	$4,620,564	TotalRevAndExpnssAmt
Total Net Invst Incm	$150	TotalNetInvstIncmAmt
Total Adj Net Incm	$150	TotalAdjNetIncmAmt
Taxes Rev And Expnss	$250	TaxesRevAndExpnssAmt
Taxes Net Invst Incm	$250	TaxesNetInvstIncmAmt
Taxes Adj Net Incm	$250	TaxesAdjNetIncmAmt
Taxes Dsbrs Chrtbl	$250	TaxesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss	$250	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$250	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Adj Net Incm	$250	TotOprExpensesAdjNetIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$250	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$83,657	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$83,657	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$83,907	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$250	TotalExpensesNetInvstIncmAmt
Total Expenses Adj Net Incm	$250	TotalExpensesAdjNetIncmAmt
Total Expenses Dsbrs Chrtbl	$83,907	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	$4,536,657	ExcessRevenueOverExpensesAmt
Net Investment Income	$0	NetInvestmentIncomeAmt
Adjusted Net Income	$0	AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash BOY	$1,436,706	CashBOYAmt
Cash EOY	$5,973,363	CashEOYAmt
Cash EOYFMV	$5,973,363	CashEOYFMVAmt
Sav And Temp Cash Invst BOY	$250,000	SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY	$250,000	SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV	$250,000	SavAndTempCashInvstEOYFMVAmt
Total Assets BOY	$1,686,706	TotalAssetsBOYAmt
Total Assets EOY	$6,223,363	TotalAssetsEOYAmt
Total Assets EOYFMV	$6,223,363	TotalAssetsEOYFMVAmt
Total Liabilities BOY	$0	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind
Unrestricted BOY	$1,686,706	UnrestrictedBOYAmt
Unrestricted EOY	$6,223,363	UnrestrictedEOYAmt
Tot Net Ast Or Fund Balances BOY	$1,686,706	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$6,223,363	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$1,686,706	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$6,223,363	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$1,686,706	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	$4,536,657	ExcessRevenueOverExpensesAmt
Subtotal	$6,223,363	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$6,223,363	TotNetAstOrFundBalancesEOYAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

Field	Value	IRS element (for citing)
Liable Section4942 Tax	false	LiableSection4942TaxInd
Adjusted Qlfy Distri Yr1	$176,537	AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1	$1,584,244	NetVlNoncharitableAssetsYr1Amt
Distribution Yr1	0.111433	DistributionYr1Rt
Adjusted Qlfy Distri Yr2	$43,961	AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2	$1,378,241	NetVlNoncharitableAssetsYr2Amt
Distribution Yr2	0.031896	DistributionYr2Rt
Adjusted Qlfy Distri Yr3	$49,533	AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3	$1,635,764	NetVlNoncharitableAssetsYr3Amt
Distribution Yr3	0.030281	DistributionYr3Rt
Adjusted Qlfy Distri Yr5	$38,367	AdjustedQlfyDistriYr5Amt
Net Vl Noncharitable Assets Yr5	$892,930	NetVlNoncharitableAssetsYr5Amt
Distribution Yr5	0.042968	DistributionYr5Rt
Total Distribution	0.216578	TotalDistributionRt
Average Distribution	0.043316	AverageDistributionRt
Net Vl Noncharitable Assets	$2,010,461	NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets	$87,085	AdjNetVlNoncharitableAssetsAmt
Adj Nonchrtbl Net Invst Incm Pct	$87,085	AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions	$5,683,907	QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Domestic Org Meeting Sect4940e	Yes (X)	DomesticOrgMeetingSect4940eInd
Investment Income Excise Tax	$0	InvestmentIncomeExciseTaxAmt
Tax Under Section511	$0	TaxUnderSection511Amt
Subtitle A Tax	$0	SubtitleATaxAmt
Tax Based On Investment Income	$0	TaxBasedOnInvestmentIncomeAmt

Statements Regarding Acty StatementsRegardingActyGrp

Field	Value	IRS element (for citing)
Legislative Political Acty	false	LegislativePoliticalActyInd
More Than100 Spent	false	MoreThan100SpentInd
Form1120 POL Filed	false	Form1120POLFiledInd
Activities Not Previously Rpt	false	ActivitiesNotPreviouslyRptInd
Changes To Articles Or Bylaws	false	ChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Organization Dissolved Etc	false	OrganizationDissolvedEtcInd
Section508e Rqr Satisfied	Yes (true)	Section508eRqrSatisfiedInd
Org Report Or Register State	NY	OrgReportOrRegisterStateCd
Private Operating Foundation	Yes (true)	PrivateOperatingFoundationInd
New Substantial Contributors	false	NewSubstantialContributorsInd
Own Controlled Entity	false	OwnControlledEntityInd
Donor Advised Fund	false	DonorAdvisedFundInd
Comply With Public Insp Rqr	Yes (true)	ComplyWithPublicInspRqrInd
Individual With Books	Shaul Seitler	IndividualWithBooksNm
Phone	8457211666	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	45 Mariner Way	AddressLine1Txt
City	Monsey	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	10952	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
Undistr Incm Sect4942a2 Not App	false	UndistrIncmSect4942a2NotAppInd
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
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd

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	Employee Benefit ProgramEmployeeBenefitProgramAmt	Expense Account Other AllwncExpenseAccountOtherAllwncAmt
Shaul Seitler
45 Mariner Way	Monsey	NY	10952	Trustee	1.00	$0	$0	$0
Eva Seitler
45 Mariner Way	Monsey	NY	10952	Trustee	1.00	$0	$0	$0

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

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

Field	Value	IRS element (for citing)
Description1	DIRECT CONTRIBUTIONS TO EDUCATIONAL AND CHARITABLE INSTITUTIONS SEE PART XV FOR DETAILS	Description1Txt
Expenses1	$83,657	Expenses1Amt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

Field	Value	IRS element (for citing)
Description1	Investment in JP Morgan Securities	Description1Txt
Expenses1	$5,600,000	Expenses1Amt
Total	$5,600,000	TotalAmt

Minimum Investment Return MinimumInvestmentReturnGrp

Field	Value	IRS element (for citing)
Average Monthly FMV Of Sec	$466,667	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$1,574,410	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$2,041,077	TotalFMVOfUnusedAssetsAmt
Acquisition Indebtedness	$0	AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast	$2,041,077	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$30,616	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$2,010,461	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$100,523	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$100,523	MinimumInvestmentReturnAmt
Distributable Before Adj	$100,523	DistributableBeforeAdjAmt
Distributable Before Ded	$100,523	DistributableBeforeDedAmt
Distributable As Adjusted	$100,523	DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$83,907	ExpensesAndContributionsAmt
Program Related Invst Total	$5,600,000	ProgramRelatedInvstTotalAmt
Qualifying Distributions	$5,683,907	QualifyingDistributionsAmt
Adjusted Qualifying Distri	$5,683,907	AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$100,523	DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5	$250	ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr3	$31,817	ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr1	$97,331	ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov	$129,398	TotalExcessDistributionCyovAmt
Qualifying Distributions	$5,683,907	QualifyingDistributionsAmt
Applied To Current Year	$100,523	AppliedToCurrentYearAmt
Remaining Distri From Corpus	$5,583,384	RemainingDistriFromCorpusAmt
Total Corpus	$5,712,782	TotalCorpusAmt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5	$250	ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr	$5,712,532	ExcessDistriCyovToNextYrAmt
Excess From Year3	$31,817	ExcessFromYear3Amt
Excess From Year1	$97,331	ExcessFromYear1Amt
Excess From Current Year	$5,583,384	ExcessFromCurrentYearAmt

Private Operating Foundations PrivateOperatingFoundationsGrp

Lessor Adj Net Incm Min Invst Ret LessorAdjNetIncmMinInvstRetGrp

Field	Value	IRS element (for citing)
Current Year	$0	CurrentYearAmt
Year1	$555	Year1Amt
Total	$555	TotalAmt

Pct85 Lessor Adj Incm Or Min Ret Pct85LessorAdjIncmOrMinRetGrp

Field	Value	IRS element (for citing)
Year1	$472	Year1Amt
Total	$472	TotalAmt

Qualifying Distributions QualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Current Year	$5,683,907	CurrentYearAmt
Total	$5,683,907	TotalAmt

Qualifying Distri Made Drt QualifyingDistriMadeDrtGrp

Field	Value	IRS element (for citing)
Current Year	$5,683,907	CurrentYearAmt
Total	$5,683,907	TotalAmt

Two Thirds Minimum Invst Ret TwoThirdsMinimumInvstRetGrp

Field	Value	IRS element (for citing)
Current Year	$67,015	CurrentYearAmt
Total	$67,015	TotalAmt

Supplementary Information SupplementaryInformationGrp

Field	Value	IRS element (for citing)
Contributing Manager	NA	ContributingManagerNm
Shareholder Manager	NA	ShareholderManagerNm
Only Contri To Preselected	Yes (X)	OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp

Field	Value	IRS element (for citing)
Recipient Person	Information available upon request	RecipientPersonNm

Recipient US Address RecipientUSAddress

Field	Value	IRS element (for citing)
Address Line1	0	AddressLine1Txt
City	Monsey	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	10952	ZIPCd

Field	Value	IRS element (for citing)
Recipient Foundation Status	PC	RecipientFoundationStatusTxt
Grant Or Contribution Purpose	Educational religious	GrantOrContributionPurposeTxt
Amt	$50,156	Amt

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$50,156	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)
Business	900099	BusinessCd
Unrelated Business Taxbl Incm	$150	UnrelatedBusinessTaxblIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Unrelated Business Taxbl Incm	$150	UnrelatedBusinessTaxblIncmAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$150	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

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

Field	Value	IRS element (for citing)
Category	Taxes	CategoryTxt
Amt	$250	Amt
Net Investment Income	$250	NetInvestmentIncomeAmt
Adjusted Net Income	$250	AdjustedNetIncomeAmt
Disbursements Charitable Prps	$250	DisbursementsCharitablePrpsAmt

BIRCHAS SHMUEL FOUNDATION: Form 990PF, tax year 2016

Return header ReturnHeader

Filer Filer

Business Name BusinessName

US Address USAddress

Business Officer BusinessOfficerGrp

Form 990-PF IRS990PF

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Statements Regarding Acty StatementsRegardingActyGrp

Location Of Books US Address LocationOfBooksUSAddress

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

Minimum Investment Return MinimumInvestmentReturnGrp

Distributable Amount DistributableAmountGrp

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

Undistributed Income UndistributedIncomeGrp

Private Operating Foundations PrivateOperatingFoundationsGrp

Lessor Adj Net Incm Min Invst Ret LessorAdjNetIncmMinInvstRetGrp

Pct85 Lessor Adj Incm Or Min Ret Pct85LessorAdjIncmOrMinRetGrp

Qualifying Distributions QualifyingDistributionsGrp

Qualifying Distri Made Drt QualifyingDistriMadeDrtGrp

Two Thirds Minimum Invst Ret TwoThirdsMinimumInvstRetGrp

Supplementary Information SupplementaryInformationGrp

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp

Recipient US Address RecipientUSAddress

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

Comments