CSB FOUNDATION INC: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: CSB FOUNDATION INC (EIN 27-1539720)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2025-11-13
IRS object ID: 202523179349101962
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
Form 990-PF
Investments Other Schedule2
Other Income Schedule2

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-11-13T11:13:08-08:00	ReturnTs
Tax Period End	2024-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	112632255	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Saul N Friedman & Company	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1333 60th Street	AddressLine1Txt
City	Brooklyn	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11219	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	271539720	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CSB FOUNDATION INC	BusinessNameLine1Txt

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

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1645 51ST ST	AddressLine1Txt
City	BROOKLYN	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11204	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	ISAAC GROSS	PersonNm
Person Title	President	PersonTitleTxt
Signature	2025-11-13	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	Mordechai Lebovits CPA	PreparerPersonNm
PTIN	P00890987	PTIN
Phone	7182321111	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	$128,991	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
Other Income Rev And Expnss	-$10,379	OtherIncomeRevAndExpnssAmt
Total Rev And Expnss	-$10,379	TotalRevAndExpnssAmt
Total Net Invst Incm	$0	TotalNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss	$0	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$0	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$0	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$1,537,728	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$1,537,728	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$1,537,728	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$0	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$1,537,728	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	-$1,548,107	ExcessRevenueOverExpensesAmt
Net Investment Income	$0	NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash BOY	$1,567,714	CashBOYAmt
Cash EOY	$29,986	CashEOYAmt
Cash EOYFMV	$29,986	CashEOYFMVAmt
Other Investments BOY	$109,384	OtherInvestmentsBOYAmt
Other Investments EOY	$99,005	OtherInvestmentsEOYAmt
Other Investments EOYFMV	$99,005	OtherInvestmentsEOYFMVAmt
Total Assets BOY	$1,677,098	TotalAssetsBOYAmt
Total Assets EOY	$128,991	TotalAssetsEOYAmt
Total Assets EOYFMV	$128,991	TotalAssetsEOYFMVAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY	$1,677,098	NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY	$128,991	NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY	$1,677,098	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$128,991	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$1,677,098	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$128,991	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$1,677,098	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	-$1,548,107	ExcessRevenueOverExpensesAmt
Subtotal	$128,991	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$128,991	TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$0	InvestmentIncomeExciseTaxAmt
Tax Due	$0	TaxDueAmt
Applied To ES Tax	$0	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	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	ISAAC GROSS	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	3474065482	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	1645 51ST STREET	AddressLine1Txt
City	BROOKLYN	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11204	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
ISAAC GROSS
1645 51ST ST	BROOKLYN	NY	11204	President	0.00	$0
BETTY GROSS
1645 51ST ST	BROOKLYN	NY	11204	Treasurer	0.00	$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	$0	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$495,386	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$99,005	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$594,391	TotalFMVOfUnusedAssetsAmt
Reduction Claimed	$0	ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast	$594,391	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$8,916	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$585,475	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$29,274	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$29,274	MinimumInvestmentReturnAmt
Distributable Before Adj	$29,274	DistributableBeforeAdjAmt
Distributable Before Ded	$29,274	DistributableBeforeDedAmt
Distributable As Adjusted	$29,274	DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$1,537,728	ExpensesAndContributionsAmt
Qualifying Distributions	$1,537,728	QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$29,274	DistributableAsAdjustedAmt
Excess Distribution Cyov Yr4	$24,931	ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3	$937,415	ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2	$1,701,071	ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1	$1,165,150	ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov	$3,828,567	TotalExcessDistributionCyovAmt
Qualifying Distributions	$1,537,728	QualifyingDistributionsAmt
Treated As Distri From Corpus	$0	TreatedAsDistriFromCorpusAmt
Applied To Current Year	$29,274	AppliedToCurrentYearAmt
Remaining Distri From Corpus	$1,508,454	RemainingDistriFromCorpusAmt
Total Corpus	$5,337,021	TotalCorpusAmt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr	$5,337,021	ExcessDistriCyovToNextYrAmt
Excess From Year4	$24,931	ExcessFromYear4Amt
Excess From Year3	$937,415	ExcessFromYear3Amt
Excess From Year2	$1,701,071	ExcessFromYear2Amt
Excess From Year1	$1,165,150	ExcessFromYear1Amt
Excess From Current Year	$1,508,454	ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Field	Value	IRS element (for citing)
Contributing Manager	ISAAC GROSS	ContributingManagerNm
Only Contri To Preselected	Yes (X)	OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (6 entries)

Address Line1RecipientUSAddress/AddressLine1Txt	CityRecipientUSAddress/CityNm	State AbbreviationRecipientUSAddress/StateAbbreviationCd	ZIPRecipientUSAddress/ZIPCd	Recipient Foundation StatusRecipientFoundationStatusTxt	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt	Recipient RelationshipRecipientRelationshipTxt
MOZNAIM PUBLISHING
4304 12th AVENUE	BROOKLYN	NY	11219	N/A	RELIGIOUS PUBLISHING	$93,768
CONG ZICHRON SHLOME
1319 51st St	BROOKLYN	NY	11219		RELIGIOUS ASSISTANCE	$2,000
CONG OHR YISROEL
5002 19TH AVE	BROOKLYN	NY	11204		RELIGIOUS ASSISTANCE	$35,000	NONE
MESIVTA NACHLAS YAKOV
5520 GLENWOOD RD	BROOKLYN	NY	11234		EDUCATIONAL ASSISTANCE	$10,000
MISC
1645 51ST STREET	BROOKLYN	NY	11204		EDUCATIONAL ASSISTANCE	$6,960
OJC FUND
1303 53RD STREET	BROOKLYN	NY	11219		VARIOUS NON PROFIT CAUSES	$1,390,000

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$1,537,728	TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

Field	Value	IRS element (for citing)
Exclusion	16	ExclusionCd

Other Revenue Described OtherRevenueDescribedGrp

Field	Value	IRS element (for citing)
Desc	733 ROGERS AVENUE REALTY	Desc
Exclusion	16	ExclusionCd
Exclusion	-$10,379	ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Exclusion	-$10,379	ExclusionAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	-$10,379	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

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp

Field	Value	IRS element (for citing)
Category Or Item	730 ROGERS REALTY LLC	CategoryOrItemTxt
Listed At Cost Or FMV	AT COST	ListedAtCostOrFMVCd
Book Value	$99,005	BookValueAmt
EOYFMV	$99,005	EOYFMVAmt

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail

Field	Value	IRS element (for citing)
Desc	733 ROGERS AVENUE REALTY	Desc
Revenue And Expenses Per Books	-$10,379	RevenueAndExpensesPerBooksAmt

CSB FOUNDATION INC: Form 990PF, tax year 2024

Return header ReturnHeader

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Preparer US Address PreparerUSAddress

Filer Filer

Business Name BusinessName

US Address USAddress

Business Officer BusinessOfficerGrp

Preparer Person PreparerPersonGrp

Form 990-PF IRS990PF

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Statements Regarding Acty StatementsRegardingActyGrp

Persons With Books Name PersonsWithBooksName

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)

Minimum Investment Return MinimumInvestmentReturnGrp

Distributable Amount DistributableAmountGrp

PF Qualifying Distributions PFQualifyingDistributionsGrp

Undistributed Income UndistributedIncomeGrp

Supplementary Information SupplementaryInformationGrp

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (6 entries)

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

Other Revenue Described OtherRevenueDescribedGrp

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail

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