SPETNER FAMILY CHARITABLE FOUNDATION INC: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
SPETNER FAMILY CHARITABLE FOUNDATION INC (EIN 11-3540386)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-06
IRS object ID
202543109349100534
Schema version
2024v5.0
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 ReturnHeader

FieldValueIRS element (for citing)
Return2025-11-06T10:44:04-05:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN113090078PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1ZELL & ETTINGER CPA'SBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13001 AVENUE MAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP112104744ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN113540386EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SPETNER FAMILY CHARITABLEBusinessNameLine1Txt
Business Name Line2FOUNDATION INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlSPETBusinessNameControlTxt
Phone7185411256PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line159 WASHINGTON AVENUEAddressLine1Txt
CityLAWRENCECityNm
State AbbreviationNYStateAbbreviationCd
ZIP11559ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonABRAHAM SPETNERPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone7185411256PhoneNum
Signature2025-11-04SignatureDt
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDAVID SCHLOSSPreparerPersonNm
PTINP01053382PTIN
Phone7186921212PhoneNum
Preparation2025-11-06PreparationDt
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$102FMVAssetsEOYAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Total Rev And Expnss$0TotalRevAndExpnssAmt
Total Net Invst Incm$0TotalNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss$0TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$25,940ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$25,940ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$25,940TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$25,940TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$25,940ExcessRevenueOverExpensesAmt
Net Investment Income$0NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$26,042CashBOYAmt
Cash EOY$102CashEOYAmt
Cash EOYFMV$102CashEOYFMVAmt
Total Assets BOY$26,042TotalAssetsBOYAmt
Total Assets EOY$102TotalAssetsEOYAmt
Total Assets EOYFMV$102TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$26,042NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$102NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$26,042TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$102TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$26,042TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$102TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$26,042TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$25,940ExcessRevenueOverExpensesAmt
Subtotal$102SubtotalAmt
Tot Net Ast Or Fund Balances EOY$102TotNetAstOrFundBalancesEOYAmt

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
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
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
Individual With BooksABRAHAM SPETNERIndividualWithBooksNm
Phone7185411256PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line159 WASHINGTON AVENUEAddressLine1Txt
CityLAWRENCECityNm
State AbbreviationNYStateAbbreviationCd
ZIP11559ZIPCd
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
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 (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
ABRAHAM SPETNER
59 WASHINGTON AVENUELAWRENCENY11559PRESIDENT000.00$0$0$0
ARI SPETNER
59 WASHINGTON AVENUELAWRENCENY11559VICE PRESIDE000.00$0$0$0
C DANIEL SPETNER
59 WASHINGTON AVENUELAWRENCENY11559SECRETARY000.00$0$0$0
SARAH NUSSBAUM
59 WASHINGTON AVENUELAWRENCENY11559DIRECTOR000.00$0$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$13,072AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$13,072TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$13,072AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$196CashDeemedCharitableAmt
Net Vl Noncharitable Assets$12,876NetVlNoncharitableAssetsAmt
Minimum Investment Return$644MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$644MinimumInvestmentReturnAmt
Distributable Before Adj$644DistributableBeforeAdjAmt
Distributable Before Ded$644DistributableBeforeDedAmt
Distributable As Adjusted$644DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$25,940ExpensesAndContributionsAmt
Qualifying Distributions$25,940QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$644DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$408,586ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$375,360ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$550,891ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$444,675ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$318,840ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$2,098,352TotalExcessDistributionCyovAmt
Qualifying Distributions$25,940QualifyingDistributionsAmt
Applied To Current Year$644AppliedToCurrentYearAmt
Remaining Distri From Corpus$25,296RemainingDistriFromCorpusAmt
Total Corpus$2,123,648TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$408,586ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$1,715,062ExcessDistriCyovToNextYrAmt
Excess From Year4$375,360ExcessFromYear4Amt
Excess From Year3$550,891ExcessFromYear3Amt
Excess From Year2$444,675ExcessFromYear2Amt
Excess From Year1$318,840ExcessFromYear1Amt
Excess From Current Year$25,296ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerABRAHAM SPETNERContributingManagerNm
Contributing ManagerARI SPETNERContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1VARIOUS RECOGNIZED CHARITIESBusinessNameLine1Txt
Business Name Line2C/O THE ORGANIZATIONBusinessNameLine2Txt

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line159 WASHIMNGTON AVEAddressLine1Txt
CityLAWRENCECityNm
State AbbreviationNYStateAbbreviationCd
ZIP11559ZIPCd
FieldValueIRS element (for citing)
Grant Or Contribution PurposeGENERAL SUPPORTGrantOrContributionPurposeTxt
Amt$25,940Amt
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$25,940TotalGrantOrContriPdDurYrAmt

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

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