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HESHY AND CHAYA GROSS SPECIAL ACCOUNT TR: Form 990PF, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
HESHY AND CHAYA GROSS SPECIAL ACCOUNT TR (EIN 13-7039705)
Tax period
2014-01-01 to 2014-12-31
Filed
2015-05-13
IRS object ID
201511339349100216
Schema version
2014v5.0
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)
Return2015-05-13T06:03:17-07:00ReturnTs
Tax Period End2014-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Bernath & Rosenberg PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11430 Broadway 7th FloorAddressLine1Txt
CityNew YorkCityNm
State AbbreviationNYStateAbbreviationCd
ZIP100183308ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2014-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN137039705EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1HESHY & CHAYA GROSS SPECIAL ACCOUNT TRBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlHESHBusinessNameControlTxt
Phone8453520077PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line16 BARTLETT ROADAddressLine1Txt
CityMONSEYCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10952ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonHESHY GROSSPersonNm
Person TitleTrusteePersonTitleTxt
Signature2015-05-13SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJames H BernathPreparerPersonNm
PTINP00187297PTIN
Phone2122211140PhoneNum
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-03-07 17:11:31ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$11,401FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$25,010ContriRcvdRevAndExpnssAmt
Total Rev And Expnss$25,010TotalRevAndExpnssAmt
Total Net Invst Incm$0TotalNetInvstIncmAmt
Other Expenses Rev And Expnss$25OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl$25OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$25TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$25TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$26,409ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$26,409ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$26,434TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$26,434TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$1,424ExcessRevenueOverExpensesAmt
Net Investment Income$0NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$12,650CashBOYAmt
Cash EOY$11,401CashEOYAmt
Cash EOYFMV$11,401CashEOYFMVAmt
Acct Rcvbl BOY$175AcctRcvblBOYAmt
Total Assets BOY$12,825TotalAssetsBOYAmt
Total Assets EOY$11,401TotalAssetsEOYAmt
Total Assets EOYFMV$11,401TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind
Retained Earning BOY$12,825RetainedEarningBOYAmt
Retained Earning EOY$11,401RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$12,825TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$11,401TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$12,825TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$11,401TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$12,825TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$1,424ExcessRevenueOverExpensesAmt
Subtotal$11,401SubtotalAmt
Tot Net Ast Or Fund Balances EOY$11,401TotNetAstOrFundBalancesEOYAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxfalseLiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$38,241AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$11,188NetVlNoncharitableAssetsYr1Amt
Distribution Yr13.41804DistributionYr1Rt
Adjusted Qlfy Distri Yr2$17,993AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2$11,884NetVlNoncharitableAssetsYr2Amt
Distribution Yr21.51405DistributionYr2Rt
Adjusted Qlfy Distri Yr3$20,712AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3$8,556NetVlNoncharitableAssetsYr3Amt
Distribution Yr32.42076DistributionYr3Rt
Adjusted Qlfy Distri Yr4$47,399AdjustedQlfyDistriYr4Amt
Net Vl Noncharitable Assets Yr4$5,494NetVlNoncharitableAssetsYr4Amt
Distribution Yr48.62741DistributionYr4Rt
Adjusted Qlfy Distri Yr5$38,831AdjustedQlfyDistriYr5Amt
Net Vl Noncharitable Assets Yr5$4,127NetVlNoncharitableAssetsYr5Amt
Distribution Yr59.40901DistributionYr5Rt
Total Distribution25.38927TotalDistributionRt
Average Distribution5.07786AverageDistributionRt
Net Vl Noncharitable Assets$11,846NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$60,152AdjNetVlNoncharitableAssetsAmt
Adj Nonchrtbl Net Invst Incm Pct$60,152AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$26,434QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$0InvestmentIncomeExciseTaxAmt

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
Form990 T FiledfalseForm990TFiledInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedfalseSection508eRqrSatisfiedInd
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
Website AddressN/AWebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1HESHY GROSSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7186509707PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line16 BARTLETT ROADAddressLine1Txt
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
Acts Fail To Qlfy As ExceptionsfalseActsFailToQlfyAsExceptionsInd
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYfalseUndistributedIncomePYInd
Undistr Incm Sect4942a2 Not AppfalseUndistrIncmSect4942a2NotAppInd
Business HoldingsfalseBusinessHoldingsInd
Excess Business HoldingsfalseExcessBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Transactions Fail To Qlfy As ExcfalseTransactionsFailToQlfyAsExcInd
Maintained Expenditure RspnsfalseMaintainedExpenditureRspnsInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Proceeds Or Net IncomefalseProceedsOrNetIncomeInd

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
HESHY GROSS
6 BARTLETT ROADMONSEYNY10952Trustee0.00$0
CHAYA GROSS
6 BARTLETT ROADMONSEYNY10952Trustee0.00$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$12,026AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$12,026TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$12,026AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$180CashDeemedCharitableAmt
Net Vl Noncharitable Assets$11,846NetVlNoncharitableAssetsAmt
Minimum Investment Return$592MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$592MinimumInvestmentReturnAmt
Distributable Before Adj$592DistributableBeforeAdjAmt
Distributable Before Ded$592DistributableBeforeDedAmt
Distributable As Adjusted$592DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$26,434ExpensesAndContributionsAmt
Qualifying Distributions$26,434QualifyingDistributionsAmt
Adjusted Qualifying Distri$26,434AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$592DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$38,625ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$47,124ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$20,284ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$17,399ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$37,682ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$161,114TotalExcessDistributionCyovAmt
Qualifying Distributions$26,434QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$592AppliedToCurrentYearAmt
Remaining Distri From Corpus$25,842RemainingDistriFromCorpusAmt
Total Corpus$186,956TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$38,625ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$148,331ExcessDistriCyovToNextYrAmt
Excess From Year4$47,124ExcessFromYear4Amt
Excess From Year3$20,284ExcessFromYear3Amt
Excess From Year2$17,399ExcessFromYear2Amt
Excess From Year1$37,682ExcessFromYear1Amt
Excess From Current Year$25,842ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (3 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
Various recognized charities
VARIOUSVARIOUSNY10952NONEEXEMPTCHARITABLE$13,909
Meohr Bais Yaakov Inc
110 CHESTNUT RDG RDMONTVALENJ07645NONEEXEMPTCHARITABLE$2,500
CONG MACHNE SHALVA
4820 16th AveBROOKLYNNY11204NONEEXEMPTCHARITABLE$10,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$26,409TotalGrantOrContriPdDurYrAmt

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

FieldValueIRS element (for citing)
Contributor1ContributorNum
Contributor PersonHARRY GROSSContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line16 BARTLETT ROADAddressLine1Txt
CityMONSEYCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10952ZIPCd
FieldValueIRS element (for citing)
Total Contributions$25,010TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

FieldValueIRS element (for citing)
DescFILING FEEDesc
Revenue And Expenses Per Books$25RevenueAndExpensesPerBooksAmt
Disbursements Charitable Prps$25DisbursementsCharitablePrpsAmt

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