M AND S FAMILY FOUNDATION: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
M AND S FAMILY FOUNDATION (EIN 83-4713697)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-11
IRS object ID
202513159349102526
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

FieldValueIRS element (for citing)
Return2025-11-11T14:41:13-08:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN464749070PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1EFFY STEIGMAN & CO CPAS PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1505 CROWN STAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP112135126ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN834713697EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE M AND S FAMILY FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlMANDBusinessNameControlTxt
Phone8456391658PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13004 AVENUE LAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11210ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJOSHUA MARKOVICSPersonNm
Person TitleTrusteePersonTitleTxt
Signature2025-11-11SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonEffy SteigmanPreparerPersonNm
PTINP00705400PTIN
Phone3475337210PhoneNum
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$46,357FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$355,000ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$2InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$2InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$2InterestOnSavingsAdjNetIncmAmt
Total Rev And Expnss$355,002TotalRevAndExpnssAmt
Total Net Invst Incm$2TotalNetInvstIncmAmt
Total Adj Net Incm$2TotalAdjNetIncmAmt
Other Prof Fees Rev And Expnss$1,900OtherProfFeesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$1,900TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$321,910ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$321,910ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$323,810TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$321,910TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$31,192ExcessRevenueOverExpensesAmt
Net Investment Income$2NetInvestmentIncomeAmt
Adjusted Net Income$2AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$18,048CashBOYAmt
Cash EOY$45,139CashEOYAmt
Cash EOYFMV$45,139CashEOYFMVAmt
Sav And Temp Cash Invst BOY$1,218SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$1,218SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$1,218SavAndTempCashInvstEOYFMVAmt
Other Assets EOY$1OtherAssetsEOYAmt
Total Assets BOY$19,266TotalAssetsBOYAmt
Total Assets EOY$46,358TotalAssetsEOYAmt
Total Assets EOYFMV$46,357TotalAssetsEOYFMVAmt
Other Liabilities BOY$13,580OtherLiabilitiesBOYAmt
Other Liabilities EOY$9,480OtherLiabilitiesEOYAmt
Total Liabilities BOY$13,580TotalLiabilitiesBOYAmt
Total Liabilities EOY$9,480TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Retained Earning BOY$5,686RetainedEarningBOYAmt
Retained Earning EOY$36,878RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$5,686TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$36,878TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$19,266TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$46,358TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$5,686TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$31,192ExcessRevenueOverExpensesAmt
Subtotal$36,878SubtotalAmt
Tot Net Ast Or Fund Balances EOY$36,878TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$0InvestmentIncomeExciseTaxAmt
Tax Due$0TaxDueAmt
Applied To ES Tax$0AppliedToESTaxAmt

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 SatisfiedfalseSection508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
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
Website AddressN/AWebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1JOSHUA MARKOVICSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8456391767PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line13004 AVENUE LAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11210ZIPCd
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
Acts Fail To Qlfy As ExceptionsfalseActsFailToQlfyAsExceptionsInd
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYfalseUndistributedIncomePYInd
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
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

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 PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
ETHEL MARKOVICS
881 EAST 13TH STREETBROOKLYNNY11230Trustee0.00$0
MENACHEM MARKOVICS
857 EAST 13TH STREETBROOKLYNNY11230Trustee0.00$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$32,811AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$32,811TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$32,811AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$492CashDeemedCharitableAmt
Net Vl Noncharitable Assets$32,319NetVlNoncharitableAssetsAmt
Minimum Investment Return$1,616MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$1,616MinimumInvestmentReturnAmt
Distributable Before Adj$1,616DistributableBeforeAdjAmt
Distributable Before Ded$1,616DistributableBeforeDedAmt
Distributable As Adjusted$1,616DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$321,910ExpensesAndContributionsAmt
Qualifying Distributions$321,910QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$1,616DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$91,068ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$358,386ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$225,706ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$532,860ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$595,607ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$1,803,627TotalExcessDistributionCyovAmt
Qualifying Distributions$321,910QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$1,616AppliedToCurrentYearAmt
Remaining Distri From Corpus$320,294RemainingDistriFromCorpusAmt
Total Corpus$2,123,921TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$91,068ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$2,032,853ExcessDistriCyovToNextYrAmt
Excess From Year4$358,386ExcessFromYear4Amt
Excess From Year3$225,706ExcessFromYear3Amt
Excess From Year2$532,860ExcessFromYear2Amt
Excess From Year1$595,607ExcessFromYear1Amt
Excess From Current Year$320,294ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (28 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmtAddress Line1RecipientForeignAddress/AddressLine1TxtCityRecipientForeignAddress/CityNmProvince Or StateRecipientForeignAddress/ProvinceOrStateNmCountryRecipientForeignAddress/CountryCdForeign PostalRecipientForeignAddress/ForeignPostalCd
TANTZERS
716 Myrtle AveBROOOKLYNNY11205UNRELATEDFINACIAL ASSISTANCE$5,675
Yad Chaya
72-32 136th StFLUSHINGNY11367UNRELATEDFINANCIAL ASSISTANCE$3,600
VARIOUS CHARITIES
3004 AVENUE IBROOKLYNNY11210UNRELATEDVARIOUS$37,722
A-TIME
310 48th St 406BrooklynNY11219UNRELATEDFERTILITY ASSISTANCE$1,800
FLATBUSH HATZALA
1880 OCEAN AVEBROOKLYNNY11230UNRELATEDEMERGENCY RESPONDERS$10,000
FLATBUSH SHOMRIM
1009 E 14TH STBROOKLYNNY11230UNRELATEDCOMMUNITY SAFETY$2,600
SHEIRES L'PINCHAS
18 JEFFERSON AVE SUITE 107NEW SQUARENY10977UNRELATEDEDUCATIONAL$10,500
THE FLATBUSH COMMUNITY
CO BERNATH AND ROSENBERG PC 1BROOKLYNNY10018UNRELATEDFINANCIAL ASSISTANCE$20,000
TOMOSHOV CONGREGATION
1212 AVE IBROOKLYNNY11230UNRELATEDRELIGIOUS$37,952
YESHIVA TORAH V'DAATH
425 E 9TH STBROOKLYNNY11218UNREALTEDEDUCATION$24,180
Bais Medrash Keren Shlomo
401 WARREN AVELAKEWOODNJ08701UNRELATEDEDUCATION$63,400
Cong Chasdei Lev
PO Box 297257BROOKLYNNY11219UNRELATEDRELIGIOUS$2,500
CONGREGATION ANSHEI WEST PARK
458 RIVERSIDE DRFALLSBURGNY12733UNRELATEDRELIGIOUS$4,900
MERKAZ HATZEDAKA CORP
30 HIGH STLAKEWOODNJ08701UNRELATEDCHARITABLE$11,997
BROOKLYN JEWISH EXPERIENCE
2915 Ave KBrooklynNY11120UNRELATEDreligious$3,600
KIVISI INC
1164 53RD STbrooklynNY11219UNRELATEDfertility$8,000
Mosdos Lizensk
5522 FT HAMLTON PKWYBROOKLYNNY11219UNRELATEDRELIGIOUS$2,000
Zichron Sarah Foundation
260 CENTRAL AVE APT 416LAWRENCENY11559UNRELATEDRELIGIOUS$3,000
CHABAD OF JAMAICA
UNRELATEDRELIGIOUS$20,00035 Springfarm DriveROSE HALLMONTEGO BAYJMJMCJS12
Congregation Bnei Yechiel
18 ELLISH PKWYSPRING VALLEYNY10977UNRELATEDRELIGIOUS$5,000
Friends of Lev Someach Trust
3016 AVENUE LBROOKLYNNY11210UNREALTEDRELIGIOUS$8,000
Jewish Autism Support Inc
810 E 8TH STBROOKLYNNY11230UNRELATEDCHARITABLE$5,000
Kahal Chasidim of Surfside Inc
9455 COLLINS AVE APT 802SURFSIDEFL33154UNRELATEDRELIGIOUS$2,500
Kollel Bais Yisroel Inc
299 W CROOKED HILL RDPEARL RIVERNY10965UNRELATEDRELIGIOUS$3,600
Yad Lelev Foundation Inc
25 ROBERT PITT DR STE 207MONSEYNY10952UNRELATEDRELIGIOUS$6,000
MIFAL TZEDAKA VCHESED CHASDEI AHARO
199 LEE AVE UNIT 853brooklynNY11211UNRELATEDreligious$6,716
Ohr Chodosh Inc
11 W CONNECTICUT CONCOURSEjacksonNJ08527unrelatedRELIGIOUS$7,200
Zibo Cong Rishpei Eish
1610 52ND STbrooklynNY11204UNRELATEDreligious$4,468
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$321,910TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$2RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$2RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$2TotalIncomeProducingActyAmt

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
ETHEL MARKOVICS
1881 EAST 13TH STREETBROOKLYNNY11230$215,000Yes (X)
MENACHEM MARKOVICS
2857 EAST 13TH STREETBROOKLYNNY11230$140,000Yes (X)

Other Assets Schedule OtherAssetsSchedule

Other Assets Schedule OtherAssetsScheduleGrp

FieldValueIRS element (for citing)
DescRoundingDesc
EOY Book Value$1EOYBookValueAmt

Other Liabilities Schedule OtherLiabilitiesSchedule

Other Liabilities Detail OtherLiabilitiesDetail

FieldValueIRS element (for citing)
DescCCDesc
BOY Book Value$13,580BOYBookValueAmt
EOY Book Value$9,480EOYBookValueAmt

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
Amt$1,900Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

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