LBRB FUND INC: Form 990PF, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- LBRB FUND INC (EIN 83-3127396)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-17
- IRS object ID
- 202543219349102429
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-11-17T08:20:24-08:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 223572809 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Alperin Nebbia & Associates CPA PA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 375 Passaic Avenue Suite 200 | AddressLine1Txt |
| City | Fairfield | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 07004 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 833127396 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LBRB Fund Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LBRB | BusinessNameControlTxt |
| Phone | 9738088801 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | c/o Alperin Nebbia 375 Passaic Ave | AddressLine1Txt |
| City | Fairfield | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 07004 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Fareed Zakaria | PersonNm |
| Person Title | Trustee | PersonTitleTxt |
| Signature | 2025-11-17 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Jeffrey M Seligmuller | PreparerPersonNm |
| PTIN | P01342681 | PTIN |
| Phone | 9738088801 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $10,779,931 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Interest On Sav Rev And Expnss | $265 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $265 | InterestOnSavNetInvstIncmAmt |
| Interest On Savings Adj Net Incm | $265 | InterestOnSavingsAdjNetIncmAmt |
| Dividends Rev And Expnss | $138,986 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $138,986 | DividendsNetInvstIncmAmt |
| Dividends Adj Net Incm | $138,986 | DividendsAdjNetIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $320,727 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $425,000 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $320,727 | CapGainNetIncmNetInvstIncmAmt |
| Total Rev And Expnss | $459,978 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $459,978 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $139,251 | TotalAdjNetIncmAmt |
| Taxes Rev And Expnss | $5,466 | TaxesRevAndExpnssAmt |
| Tot Opr Expenses Rev And Expnss | $5,466 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $427,529 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $427,529 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $432,995 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $427,529 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $26,983 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $459,978 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $139,251 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $26,102 | CashBOYAmt |
| Cash EOY | $18,372 | CashEOYAmt |
| Cash EOYFMV | $18,372 | CashEOYFMVAmt |
| Other Investments BOY | $8,986,883 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $10,761,559 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $10,761,559 | OtherInvestmentsEOYFMVAmt |
| Total Assets BOY | $9,012,985 | TotalAssetsBOYAmt |
| Total Assets EOY | $10,779,931 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $10,779,931 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
| No Donor Rstr Net Assests BOY | $9,012,985 | NoDonorRstrNetAssestsBOYAmt |
| No Donor Rstr Net Assests EOY | $10,779,931 | NoDonorRstrNetAssestsEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $9,012,985 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $10,779,931 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $9,012,985 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $10,779,931 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $9,012,985 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $26,983 | ExcessRevenueOverExpensesAmt |
| Other Increases | $1,739,963 | OtherIncreasesAmt |
| Subtotal | $10,779,931 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $10,779,931 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (2 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | AcquiredAcquiredDt | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|---|---|
| Charles Schwab - Sch Avail | P | 2022-01-01 | 2024-01-29 | $50,000 | $14,093 | $35,907 | $35,907 |
| Charles Schwab - Sch Avail | P | 2022-01-01 | 2024-12-27 | $375,000 | $90,180 | $284,820 | $284,820 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $320,727 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $6,394 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $6,394 | SubtotalAmt |
| Tax Based On Investment Income | $6,394 | TaxBasedOnInvestmentIncomeAmt |
| Extsn Request Income Tax Paid | $10,000 | ExtsnRequestIncomeTaxPaidAmt |
| Total Payments And Credits | $10,000 | TotalPaymentsAndCreditsAmt |
| Overpayment | $3,606 | OverpaymentAmt |
| Applied To ES Tax | $3,606 | 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 | DE | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (true) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | false | PrivateOperatingFoundationInd |
| New Substantial Contributors | false | NewSubstantialContributorsInd |
| Own Controlled Entity | false | OwnControlledEntityInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (true) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Jeffrey M Seligmuller | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9738088801 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 375 Passaic Avenue | AddressLine1Txt |
| City | Fairfield | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 07004 | 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 |
| Acts Fail To Qlfy As Exceptions | false | ActsFailToQlfyAsExceptionsInd |
| 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 |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
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 |
|---|---|---|---|---|---|---|
| Fareed Zakaria | ||||||
| 375 Passaic Avenue | Fairfield | NJ | 07004 | Pres & Director | 0.50 | $0 |
| Andrew Berman | ||||||
| 375 Passaic Avenue | Fairfield | NJ | 07004 | Treas & Directo | 0.50 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $10,320,130 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $0 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $10,320,130 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Adjusted Total FMV Of Unused Ast | $10,320,130 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $154,802 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $10,165,328 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $508,266 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $508,266 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $6,394 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $6,394 | TotalTaxAmt |
| Distributable Before Adj | $501,872 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $501,872 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $501,872 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $427,529 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $427,529 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $501,872 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $404,452 | UndistributedIncomePYAmt |
| Qualifying Distributions | $427,529 | QualifyingDistributionsAmt |
| Applied To Year1 | $404,452 | AppliedToYear1Amt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $23,077 | AppliedToCurrentYearAmt |
| Undistributed Income CY | $478,795 | UndistributedIncomeCYAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (15 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|
| Int'l Rescue Committee | ||||||
| PO Box 6068 | Albert Lea | MN | 56007 | PC | Exclusively charitable, religious, educational, literary and scientific purposes | $10,000 |
| Wildlife Conservation | ||||||
| 2300 Southern Boulevard | Bronx | NY | 10460 | PC | Exclusively charitable, religious, educational, literary and scientific purposes | $10,300 |
| Wild Animal Initiative | ||||||
| PO Box 7480 | Minneapolis | MN | 55407 | PC | Exclusively charitable, religious, educational, literary and scientific purposes | $20,000 |
| Give Directly | ||||||
| PO Box 3221 | New York | NY | 10008 | PC | Exclusively charitable, religious, educational, literary and scientific purposes | $50,000 |
| The Life you can Save | ||||||
| PO Box 2135 | Novato | CA | 94948 | PC | Exclusively charitable, religious, educational, literary and scientific purposes | $150,000 |
| Brooklyn Animal Action | ||||||
| 935 President St | Brooklyn | NY | 11215 | PC | Exclusively charitable, religious, educational, literary and scientific purposes | $12,270 |
| Strongminds | ||||||
| 515 Valley Street 200 | Maplewood | NJ | 07040 | PC | Exclusively charitable, religious, educational, literary and scientific purposes | $10,000 |
| Harlem Educational Activities Fund | ||||||
| 2090 Adam Clayton Powell Blvd | New York | NY | 10027 | PC | Exclusively charitable, religious, educational, literary and scientific purposes | $10,594 |
| Animal Charities Evaluator | ||||||
| 440 N Barranca Ave | Covina | CA | 91723 | PC | Exclusively charitable, religious, educational, literary and scientific purposes | $100,000 |
| Wild Bird Fund | ||||||
| 565 Columbus Avenue | New York | NY | 10024 | PC | Exclusively charitable, religious, educational, literary and scientific purposes | $10,330 |
| New York Marble Cemetary | ||||||
| PO Box 315 | New York | NY | 10159 | PC | Exclusively charitable, religious, educational, literary and scientific purposes | $4,000 |
| Gotham Food Pantry | ||||||
| 1617 3rd Avenue | New York | NY | 10128 | PC | Exclusively charitable, religious, educational, literary and scientific purposes | $24,000 |
| Prospect Park Alliance | ||||||
| 95 Prospect Park W | Brooklyn | NY | 11215 | PC | Exclusively charitable, religious, educational, literary and scientific purposes | $5,000 |
| Henry Street Settlement | ||||||
| 265 Henry Street | New York | NY | 10002 | PC | Exclusively charitable, religious, educational, literary and scientific purposes | $10,000 |
| Beyond Fis Azus | ||||||
| 155 Avenue of the Americas | New York | NY | 10013 | PC | Exclusively charitable, religious, educational, literary and scientific purposes | $1,035 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $427,529 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $265 | ExclusionAmt |
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $138,986 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | $320,727 | RelatedOrExemptFunctionIncmAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $139,251 | ExclusionAmt |
| Related Or Exempt Function Incm | $320,727 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $459,978 | 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 | Section 4940 Excise Tax | CategoryTxt |
| Amt | $5,466 | Amt |
Comments