ROSENBERG CHARITY FOUNDATION: Form 990PF, tax year 2015

View the entire original 990 at ProPublica ↗

Organization
ROSENBERG CHARITY FOUNDATION (EIN 11-3577334)
Tax period
2015-01-01 to 2015-12-31
Filed
2016-11-15
IRS object ID
201603209349103970
Schema version
2015v2.1
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)
Return2016-11-15T18:04:16-05:00ReturnTs
Tax Period End2015-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN112500069PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Harry Berkovits EABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1274 Hewes StreeetAddressLine1Txt
CityBrooklynCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11211ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2015-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN113577334EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Rosenberg Charity FoundationBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlROSEBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1933 46th StreetAddressLine1Txt
CityBrooklynCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11219ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDAVID ROSENBERGPersonNm
Person TitleDirectorPersonTitleTxt
Phone7183879200PhoneNum
Signature2016-05-04SignatureDt
Discuss With Paid PreparerfalseDiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonYaakov Itzkowitz CPAPreparerPersonNm
PTINP00447615PTIN
Phone7183879200PhoneNum
Preparation2016-11-15PreparationDt
FieldValueIRS element (for citing)
Tax2015TaxYr
Build TS2017-02-10 21:41:12ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$311,593FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$212,000ContriRcvdRevAndExpnssAmt
Net Gain Sale Ast Rev And Expnss-$24,775NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$161,858GrossSalesPriceAmt
Total Rev And Expnss$187,225TotalRevAndExpnssAmt
Total Net Invst Incm$0TotalNetInvstIncmAmt
Other Expenses Rev And Expnss$2,654OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$2,654TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$218,439ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$218,439ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$221,093TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$218,439TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$33,868ExcessRevenueOverExpensesAmt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$5,116CashBOYAmt
Cash EOY$56,027CashEOYAmt
Cash EOYFMV$56,027CashEOYFMVAmt
Corporate Stock BOY$179,093CorporateStockBOYAmt
Corporate Stock EOY$94,314CorporateStockEOYAmt
Corporate Stock EOYFMV$255,566CorporateStockEOYFMVAmt
Total Assets BOY$184,209TotalAssetsBOYAmt
Total Assets EOY$150,341TotalAssetsEOYAmt
Total Assets EOYFMV$311,593TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind
Unrestricted BOY$184,209UnrestrictedBOYAmt
Unrestricted EOY$150,341UnrestrictedEOYAmt
Tot Net Ast Or Fund Balances BOY$184,209TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$150,341TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$184,209TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$150,341TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$184,209TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$33,868ExcessRevenueOverExpensesAmt
Subtotal$150,341SubtotalAmt
Tot Net Ast Or Fund Balances EOY$150,341TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp

FieldValueIRS element (for citing)
PropertySPENCER WINSTON SECURITIESPropertyDesc
How AcquiredDHowAcquiredCd
Acquired2013-07-15AcquiredDt
Sold2015-09-18SoldDt
Gross Sales Price$161,858GrossSalesPriceAmt
Cost Or Other Basis$186,633CostOrOtherBasisAmt
Gain Or Loss-$24,775GainOrLossAmt
Gains Minus Excess Or Losses-$24,775GainsMinusExcessOrLossesAmt
FieldValueIRS element (for citing)
Capital Gain Net Income-$24,775CapitalGainNetIncomeAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Adjusted Qlfy Distri Yr1$136,120AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$478,351NetVlNoncharitableAssetsYr1Amt
Distribution Yr10.284561DistributionYr1Rt
Adjusted Qlfy Distri Yr2$433,371AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2$403,883NetVlNoncharitableAssetsYr2Amt
Distribution Yr21.073011DistributionYr2Rt
Adjusted Qlfy Distri Yr3$101,726AdjustedQlfyDistriYr3Amt
Adjusted Qlfy Distri Yr4$105,217AdjustedQlfyDistriYr4Amt
Adjusted Qlfy Distri Yr5$57,036AdjustedQlfyDistriYr5Amt
Total Distribution1.357572TotalDistributionRt
Average Distribution0.271514AverageDistributionRt
Net Vl Noncharitable Assets$321,748NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$87,359AdjNetVlNoncharitableAssetsAmt
Adj Nonchrtbl Net Invst Incm Pct$87,359AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$218,439QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Domestic Org Meeting Sect4940eYes (X)DomesticOrgMeetingSect4940eInd
Investment Income Excise Tax$0InvestmentIncomeExciseTaxAmt
Tax Under Section511$0TaxUnderSection511Amt
Subtitle A Tax$0SubtitleATaxAmt
Tax Based On Investment Income$0TaxBasedOnInvestmentIncomeAmt

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
Org Report Or Register StateNYOrgReportOrRegisterStateCd
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
Individual With BooksDavid RosenbergIndividualWithBooksNm
Phone7183879200PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1933 46th StreetAddressLine1Txt
CityBrooklynCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11219ZIPCd
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
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYfalseUndistributedIncomePYInd
Undistr Incm Sect4942a2 Not AppfalseUndistrIncmSect4942a2NotAppInd
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

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonDavid RosenbergPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1933-46th StreetAddressLine1Txt
CityBrooklynCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11219ZIPCd
FieldValueIRS element (for citing)
TitleDirectorTitleTxt
Average Hrs Per Wk Devoted To Pos0.00AverageHrsPerWkDevotedToPosRt
Compensation$0CompensationAmt
Employee Benefit Program$0EmployeeBenefitProgramAmt
Expense Account Other Allwnc$0ExpenseAccountOtherAllwncAmt
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Other Employee Paid Over50k0OtherEmployeePaidOver50kCnt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

FieldValueIRS element (for citing)
Description1Furtherance of religious studies and helping indigent people of the communityDescription1Txt
Expenses1$218,439Expenses1Amt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$30,569AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$296,079FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$326,648TotalFMVOfUnusedAssetsAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$326,648AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$4,900CashDeemedCharitableAmt
Net Vl Noncharitable Assets$321,748NetVlNoncharitableAssetsAmt
Minimum Investment Return$16,087MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$16,087MinimumInvestmentReturnAmt
Distributable Before Adj$16,087DistributableBeforeAdjAmt
Distributable Before Ded$16,087DistributableBeforeDedAmt
Distributable As Adjusted$16,087DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$218,439ExpensesAndContributionsAmt
Qualifying Distributions$218,439QualifyingDistributionsAmt
Adjusted Qualifying Distri$218,439AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$16,087DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$57,036ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$105,217ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$101,737ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$413,194ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$112,571ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$789,755TotalExcessDistributionCyovAmt
Qualifying Distributions$218,439QualifyingDistributionsAmt
Applied To Current Year$16,087AppliedToCurrentYearAmt
Remaining Distri From Corpus$202,352RemainingDistriFromCorpusAmt
Total Corpus$992,107TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$57,036ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$935,071ExcessDistriCyovToNextYrAmt
Excess From Year4$105,217ExcessFromYear4Amt
Excess From Year3$101,737ExcessFromYear3Amt
Excess From Year2$413,194ExcessFromYear2Amt
Excess From Year1$112,571ExcessFromYear1Amt
Excess From Current Year$202,352ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerDavid RosenbergContributingManagerNm
Shareholder ManagerNAShareholderManagerNm

Application Submission Info ApplicationSubmissionInfoGrp

FieldValueIRS element (for citing)
Recipient PersonDavid RosenbergRecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line1933-46th StreetAddressLine1Txt
CityBrooklynCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11219ZIPCd
FieldValueIRS element (for citing)
Recipient Phone7183879200RecipientPhoneNum
Recipient Email Addressjacob@hbacct.comRecipientEmailAddressTxt
Form And Info And MaterialsLetterFormAndInfoAndMaterialsTxt
Submission DeadlinesNoneSubmissionDeadlinesTxt
Restrictions On AwardsNoneRestrictionsOnAwardsTxt

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp

FieldValueIRS element (for citing)
Recipient PersonSee attached listRecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line1See attached listAddressLine1Txt
CityBrooklynCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11219ZIPCd
FieldValueIRS element (for citing)
Recipient RelationshipNoneRecipientRelationshipTxt
Recipient Foundation StatusExemptRecipientFoundationStatusTxt
Grant Or Contribution PurposeHelp the IndigentGrantOrContributionPurposeTxt
Amt$218,439Amt
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$218,439TotalGrantOrContriPdDurYrAmt
Total Grant Or Contri Apprv Fut$0TotalGrantOrContriApprvFutAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Unrelated Business Taxbl Incm-$24,775UnrelatedBusinessTaxblIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Unrelated Business Taxbl Incm-$24,775UnrelatedBusinessTaxblIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty-$24,775TotalIncomeProducingActyAmt

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

Schedule B IRS990ScheduleB

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
General RuleYes (X)GeneralRuleInd

Contributor Information ContributorInformationGrp (2 entries)

ContributorContributorNumAddress Line1ContributorUSAddress/AddressLine1TxtCityContributorUSAddress/CityNmState AbbreviationContributorUSAddress/StateAbbreviationCdZIPContributorUSAddress/ZIPCdTotal ContributionsTotalContributionsAmtPerson ContributionPersonContributionInd
United Chocolate Corp
14801 1st AveBrooklynNY11232$141,500Yes (X)
David Rosenberg
2933 46th StreetBrooklynNY11219$70,500Yes (X)

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

FieldValueIRS element (for citing)
StockSpencer Winston SecuritiesStockNm
EOY Book Value$94,314EOYBookValueAmt
EOYFMV$255,566EOYFMVAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (4 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmtAdjusted Net IncomeAdjustedNetIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
BANK CHARGES$35$0$0$0
FEES$100$0$0$0
PROFESSIONAL FEES$2,150$0$0$0
EXCISE TAX$369$0$0$0

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