BIRCHAS SHMUEL FOUNDATION: Form 990PF, tax year 2015

View the entire original 990 at ProPublica ↗

Organization: BIRCHAS SHMUEL FOUNDATION (EIN 32-0046301)
Tax period: 2015-12-01 to 2016-11-30
Filed: 2017-07-24
IRS object ID: 201702059349100200
Schema version: 2015v3.0
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	2017-07-24T09:22:47-04:00	ReturnTs
Tax Period End	2016-11-30	TaxPeriodEndDt
Return Type	990PF	ReturnTypeCd
Tax Period Begin	2015-12-01	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
Phone	8457211666	PhoneNum
Signature	2016-06-29	SignatureDt

Field	Value	IRS element (for citing)
Tax	2015	TaxYr
Build TS	2021-01-29 14:40:06Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
FMV Assets EOY	$1,686,706	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	$150,000	ContriRcvdRevAndExpnssAmt
Schedule B Not Required	Yes (X)	ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss	$805	InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm	$805	InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm	$805	InterestOnSavingsAdjNetIncmAmt
Total Rev And Expnss	$150,805	TotalRevAndExpnssAmt
Total Net Invst Incm	$805	TotalNetInvstIncmAmt
Total Adj Net Incm	$805	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	$176,287	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$176,287	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$176,537	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$250	TotalExpensesNetInvstIncmAmt
Total Expenses Adj Net Incm	$250	TotalExpensesAdjNetIncmAmt
Total Expenses Dsbrs Chrtbl	$176,537	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	-$25,732	ExcessRevenueOverExpensesAmt
Net Investment Income	$555	NetInvestmentIncomeAmt
Adjusted Net Income	$555	AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash BOY	$1,462,438	CashBOYAmt
Cash EOY	$1,436,706	CashEOYAmt
Cash EOYFMV	$1,436,706	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	$1,712,438	TotalAssetsBOYAmt
Total Assets EOY	$1,686,706	TotalAssetsEOYAmt
Total Assets EOYFMV	$1,686,706	TotalAssetsEOYFMVAmt
Total Liabilities BOY	$0	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind
Unrestricted BOY	$1,712,438	UnrestrictedBOYAmt
Unrestricted EOY	$1,686,706	UnrestrictedEOYAmt
Tot Net Ast Or Fund Balances BOY	$1,712,438	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$1,686,706	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$1,712,438	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$1,686,706	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$1,712,438	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	-$25,732	ExcessRevenueOverExpensesAmt
Subtotal	$1,686,706	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$1,686,706	TotNetAstOrFundBalancesEOYAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

Field	Value	IRS element (for citing)
Liable Section4942 Tax	false	LiableSection4942TaxInd
Adjusted Qlfy Distri Yr1	$43,961	AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1	$1,378,241	NetVlNoncharitableAssetsYr1Amt
Distribution Yr1	0.031896	DistributionYr1Rt
Adjusted Qlfy Distri Yr2	$49,533	AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2	$1,635,764	NetVlNoncharitableAssetsYr2Amt
Distribution Yr2	0.030281	DistributionYr2Rt
Adjusted Qlfy Distri Yr4	$38,367	AdjustedQlfyDistriYr4Amt
Net Vl Noncharitable Assets Yr4	$892,930	NetVlNoncharitableAssetsYr4Amt
Distribution Yr4	0.042968	DistributionYr4Rt
Total Distribution	0.105145	TotalDistributionRt
Average Distribution	0.021029	AverageDistributionRt
Net Vl Noncharitable Assets	$1,584,244	NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets	$33,315	AdjNetVlNoncharitableAssetsAmt
Net Investment Income Pct	$6	NetInvestmentIncomePctAmt
Adj Nonchrtbl Net Invst Incm Pct	$33,321	AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions	$176,537	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	$6	InvestmentIncomeExciseTaxAmt
Tax Under Section511	$0	TaxUnderSection511Amt
Subtotal	$6	SubtotalAmt
Subtitle A Tax	$0	SubtitleATaxAmt
Tax Based On Investment Income	$6	TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx	$1,270	EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits	$1,270	TotalPaymentsAndCreditsAmt
Overpayment	$1,264	OverpaymentAmt
Applied To ES Tax	$1,264	AppliedToESTaxAmt

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
At Least5000 In Assets	Yes (true)	AtLeast5000InAssetsInd
Org Report Or Register State	NY	OrgReportOrRegisterStateCd
Form990 PF Filed With Atty Gen	Yes (true)	Form990PFFiledWithAttyGenInd
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	$176,287	Expenses1Amt

Minimum Investment Return MinimumInvestmentReturnGrp

Field	Value	IRS element (for citing)
Average Monthly FMV Of Sec	$0	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$1,358,370	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$250,000	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$1,608,370	TotalFMVOfUnusedAssetsAmt
Acquisition Indebtedness	$0	AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast	$1,608,370	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$24,126	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$1,584,244	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$79,212	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$79,212	MinimumInvestmentReturnAmt
Tax Based On Investment Income	$6	TaxBasedOnInvestmentIncomeAmt
Total Tax	$6	TotalTaxAmt
Distributable Before Adj	$79,206	DistributableBeforeAdjAmt
Distributable Before Ded	$79,206	DistributableBeforeDedAmt
Distributable As Adjusted	$79,206	DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$176,537	ExpensesAndContributionsAmt
Qualifying Distributions	$176,537	QualifyingDistributionsAmt
Pct Sect4940e Org Net Invst Incm	$6	PctSect4940eOrgNetInvstIncmAmt
Adjusted Qualifying Distri	$176,531	AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$79,206	DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5	$233,325	ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4	$250	ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr2	$31,817	ExcessDistributionCyovYr2Amt
Total Excess Distribution Cyov	$265,392	TotalExcessDistributionCyovAmt
Qualifying Distributions	$176,537	QualifyingDistributionsAmt
Applied To Current Year	$79,206	AppliedToCurrentYearAmt
Remaining Distri From Corpus	$97,331	RemainingDistriFromCorpusAmt
Total Corpus	$362,723	TotalCorpusAmt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5	$233,325	ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr	$129,398	ExcessDistriCyovToNextYrAmt
Excess From Year4	$250	ExcessFromYear4Amt
Excess From Year2	$31,817	ExcessFromYear2Amt
Excess From Current Year	$97,331	ExcessFromCurrentYearAmt

Private Operating Foundations PrivateOperatingFoundationsGrp

Lessor Adj Net Incm Min Invst Ret LessorAdjNetIncmMinInvstRetGrp

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

Pct85 Lessor Adj Incm Or Min Ret Pct85LessorAdjIncmOrMinRetGrp

Field	Value	IRS element (for citing)
Current Year	$472	CurrentYearAmt
Total	$472	TotalAmt

Qualifying Distributions QualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Current Year	$176,537	CurrentYearAmt
Total	$176,537	TotalAmt

Qualifying Distri Made Drt QualifyingDistriMadeDrtGrp

Field	Value	IRS element (for citing)
Current Year	$176,537	CurrentYearAmt
Total	$176,537	TotalAmt

Two Thirds Minimum Invst Ret TwoThirdsMinimumInvstRetGrp

Field	Value	IRS element (for citing)
Current Year	$52,808	CurrentYearAmt
Total	$52,808	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	$176,287	Amt

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$176,287	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	$805	UnrelatedBusinessTaxblIncmAmt
Exclusion	13	ExclusionCd

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Unrelated Business Taxbl Incm	$805	UnrelatedBusinessTaxblIncmAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$805	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 2015

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

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

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