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BIRCHAS SHMUEL FOUNDATION: Form 990PF, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
BIRCHAS SHMUEL FOUNDATION (EIN 32-0046301)
Tax period
2014-12-01 to 2015-11-30
Filed
2016-10-05
IRS object ID
201612799349100701
Schema version
2014v6.0
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)
Return2016-10-05T13:26:56-04:00ReturnTs
Tax Period End2015-11-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN800741700PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Spectrum AccountingBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line166 N Crest PlAddressLine1Txt
CityLakewoodCityNm
State AbbreviationNJStateAbbreviationCd
ZIP08701ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2014-12-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN320046301EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BIRCHAS SHMUEL FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlBIRCBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line145 MARINER WAYAddressLine1Txt
CityMonseyCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10952ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSHAUEL SEITLERPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone8453649464PhoneNum
Signature2016-01-07SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonZadok RubinPreparerPersonNm
PTINP01347619PTIN
Phone7326903347PhoneNum
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2017-02-10 21:41:12ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$1,736,163FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$314,853ContriRcvdRevAndExpnssAmt
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$24,432InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$24,432InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$24,432InterestOnSavingsAdjNetIncmAmt
Other Income Rev And Expnss$29,928OtherIncomeRevAndExpnssAmt
Other Income Net Invst Incm$29,928OtherIncomeNetInvstIncmAmt
Other Income Adj Net Incm$29,928OtherIncomeAdjNetIncmAmt
Total Rev And Expnss$369,213TotalRevAndExpnssAmt
Total Net Invst Incm$54,360TotalNetInvstIncmAmt
Total Adj Net Incm$54,360TotalAdjNetIncmAmt
Taxes Rev And Expnss$2,250TaxesRevAndExpnssAmt
Taxes Net Invst Incm$2,250TaxesNetInvstIncmAmt
Taxes Adj Net Incm$2,250TaxesAdjNetIncmAmt
Taxes Dsbrs Chrtbl$2,250TaxesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$2,250TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$2,250TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Adj Net Incm$2,250TotOprExpensesAdjNetIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$2,250TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$41,711ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$41,711ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$43,961TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$2,250TotalExpensesNetInvstIncmAmt
Total Expenses Adj Net Incm$2,250TotalExpensesAdjNetIncmAmt
Total Expenses Dsbrs Chrtbl$43,961TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$325,252ExcessRevenueOverExpensesAmt
Net Investment Income$52,110NetInvestmentIncomeAmt
Adjusted Net Income$52,110AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$856,141CashBOYAmt
Cash EOY$1,456,163CashEOYAmt
Cash EOYFMV$1,456,163CashEOYFMVAmt
Sav And Temp Cash Invst BOY$250,000SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$250,000SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$250,000SavAndTempCashInvstEOYFMVAmt
Other Investments BOY$304,770OtherInvestmentsBOYAmt
Other Investments EOY$0OtherInvestmentsEOYAmt
Other Assets EOY$30,000OtherAssetsEOYAmt
Other Assets EOYFMV$30,000OtherAssetsEOYFMVAmt
Total Assets BOY$1,410,911TotalAssetsBOYAmt
Total Assets EOY$1,736,163TotalAssetsEOYAmt
Total Assets EOYFMV$1,736,163TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind
Unrestricted BOY$1,410,911UnrestrictedBOYAmt
Unrestricted EOY$1,736,163UnrestrictedEOYAmt
Tot Net Ast Or Fund Balances BOY$1,410,911TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$1,736,163TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$1,410,911TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$1,736,163TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$1,410,911TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$325,252ExcessRevenueOverExpensesAmt
Subtotal$1,736,163SubtotalAmt
Tot Net Ast Or Fund Balances EOY$1,736,163TotNetAstOrFundBalancesEOYAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxfalseLiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$49,533AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$1,635,764NetVlNoncharitableAssetsYr1Amt
Distribution Yr10.030281DistributionYr1Rt
Adjusted Qlfy Distri Yr3$38,367AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3$892,930NetVlNoncharitableAssetsYr3Amt
Distribution Yr30.042968DistributionYr3Rt
Adjusted Qlfy Distri Yr4$225,862AdjustedQlfyDistriYr4Amt
Adjusted Qlfy Distri Yr5$25,977AdjustedQlfyDistriYr5Amt
Net Vl Noncharitable Assets Yr5$1,213,268NetVlNoncharitableAssetsYr5Amt
Distribution Yr50.021411DistributionYr5Rt
Total Distribution0.09466TotalDistributionRt
Average Distribution0.018932AverageDistributionRt
Net Vl Noncharitable Assets$1,378,241NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$26,093AdjNetVlNoncharitableAssetsAmt
Net Investment Income Pct$521NetInvestmentIncomePctAmt
Adj Nonchrtbl Net Invst Incm Pct$26,614AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$43,961QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Domestic Org Meeting Sect4940eYes (X)DomesticOrgMeetingSect4940eInd
Investment Income Excise Tax$521InvestmentIncomeExciseTaxAmt
Tax Under Section511$0TaxUnderSection511Amt
Subtotal$521SubtotalAmt
Subtitle A Tax$0SubtitleATaxAmt
Tax Based On Investment Income$521TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$1,791EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$1,791TotalPaymentsAndCreditsAmt
Overpayment$1,270OverpaymentAmt
Applied To ES Tax$1,270AppliedToESTaxAmt

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 BooksSHAUEL SEITLERIndividualWithBooksNm
Phone8453649464PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line145 MARINER WAYAddressLine1Txt
CityMonseyCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10952ZIPCd
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 (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
SHAUEL SEITLER
45 MARINER WAYMonseyNY10952TRUSTEE1.00$0$0$0
EVA SEITLER
45 MARINER WAYMonseyNY10952TRUSTEE1.00$0$0$0
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)
Description1DIRECT CONTRIBUTIONS TO EDUCATIONAL AND CHARITABLE INSTITUTIONS SEE PART XV FOR DETAILSDescription1Txt
Expenses1$41,711Expenses1Amt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$1,369,229AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$30,000FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$1,399,229TotalFMVOfUnusedAssetsAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$1,399,229AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$20,988CashDeemedCharitableAmt
Net Vl Noncharitable Assets$1,378,241NetVlNoncharitableAssetsAmt
Minimum Investment Return$68,912MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$68,912MinimumInvestmentReturnAmt
Tax Based On Investment Income$521TaxBasedOnInvestmentIncomeAmt
Total Tax$521TotalTaxAmt
Distributable Before Adj$68,391DistributableBeforeAdjAmt
Distributable Before Ded$68,391DistributableBeforeDedAmt
Distributable As Adjusted$68,391DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$43,961ExpensesAndContributionsAmt
Qualifying Distributions$43,961QualifyingDistributionsAmt
Pct Sect4940e Org Net Invst Incm$521PctSect4940eOrgNetInvstIncmAmt
Adjusted Qualifying Distri$43,440AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$68,391DistributableAsAdjustedAmt
Undistributed Income PY$31,817UndistributedIncomePYAmt
Excess Distribution Cyov Yr4$233,325ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$250ExcessDistributionCyovYr3Amt
Total Excess Distribution Cyov$233,575TotalExcessDistributionCyovAmt
Qualifying Distributions$43,961QualifyingDistributionsAmt
Applied To Year1$31,817AppliedToYear1Amt
Applied To Current Year$12,144AppliedToCurrentYearAmt
Excess Distri Cyov App CY Corpus$56,247ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$56,247ExcessDistributionCyovAppCYAmt
Total Corpus$177,328TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$177,328ExcessDistriCyovToNextYrAmt
Excess From Year4$177,078ExcessFromYear4Amt
Excess From Year3$250ExcessFromYear3Amt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerNAContributingManagerNm
Shareholder ManagerNAShareholderManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp

FieldValueIRS element (for citing)
Recipient PersonInformation available upon requestRecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line10AddressLine1Txt
CityMonseyCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10952ZIPCd
FieldValueIRS element (for citing)
Recipient Foundation StatusPCRecipientFoundationStatusTxt
Grant Or Contribution PurposeEducational religiousGrantOrContributionPurposeTxt
Amt$41,711Amt
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$41,711TotalGrantOrContriPdDurYrAmt
Total Grant Or Contri Apprv Fut$0TotalGrantOrContriApprvFutAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Business900099BusinessCd
Unrelated Business Taxbl Incm$24,432UnrelatedBusinessTaxblIncmAmt
Exclusion13ExclusionCd

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Unrelated Business Taxbl Incm$24,432UnrelatedBusinessTaxblIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$24,432TotalIncomeProducingActyAmt

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

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp

FieldValueIRS element (for citing)
Category Or ItemInvestment in SheboyganCategoryOrItemTxt
Book Value$0BookValueAmt
EOYFMV$0EOYFMVAmt

Other Assets Schedule OtherAssetsSchedule

Other Assets Schedule OtherAssetsScheduleGrp

FieldValueIRS element (for citing)
DescLoan ReceivableDesc
BOY Book Value$0BOYBookValueAmt
EOY Book Value$30,000EOYBookValueAmt
EOYFMV$30,000EOYFMVAmt

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail

FieldValueIRS element (for citing)
DescFrom SheboyganDesc
Revenue And Expenses Per Books$29,928RevenueAndExpensesPerBooksAmt
Net Investment Income$29,928NetInvestmentIncomeAmt
Adjusted Net Income$29,928AdjustedNetIncomeAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryTaxesCategoryTxt
Amt$2,250Amt
Net Investment Income$2,250NetInvestmentIncomeAmt
Adjusted Net Income$2,250AdjustedNetIncomeAmt
Disbursements Charitable Prps$2,250DisbursementsCharitablePrpsAmt

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