SAM AND JUDITH FREIER FOUNDATION: Form 990PF, tax year 2014

View the entire original 990 at ProPublica ↗

Organization: SAM AND JUDITH FREIER FOUNDATION (EIN 46-1349491)
Tax period: 2014-11-01 to 2015-10-31
Filed: 2015-11-25
IRS object ID: 201513299349100101
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
Form 990-PF
Schedule B
Accounting Fees Schedule
Other Expenses Schedule
Substantial Contributors Sch
Taxes Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2015-11-25T07:50:41-08:00	ReturnTs
Tax Period End	2015-10-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	BERNARD J LAX CPA	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1026 E 10 STREET	AddressLine1Txt
City	BROOKLYN	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11230	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990PF	ReturnTypeCd
Tax Period Begin	2014-11-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	461349491	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SAM AND JUDITH FREIER FOUNDATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	SAMA	BusinessNameControlTxt
Phone	7184364386	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1027 EAST 28TH STREET	AddressLine1Txt
City	BROOKLYN	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11210	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	SAM FREIER	PersonNm
Person Title	Trustee	PersonTitleTxt
Signature	2015-11-25	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	BERNARD J LAX	PreparerPersonNm
PTIN	P00743206	PTIN
Phone	7182520365	PhoneNum
Self Employed	Yes (X)	SelfEmployedInd

Field	Value	IRS element (for citing)
Tax	2014	TaxYr
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
FMV Assets EOY	$808,733	FMVAssetsEOYAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Field	Value	IRS element (for citing)
Contri Rcvd Rev And Expnss	$72,000	ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss	$70,792	InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm	$70,792	InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm	$70,792	InterestOnSavingsAdjNetIncmAmt
Total Rev And Expnss	$142,792	TotalRevAndExpnssAmt
Total Net Invst Incm	$70,792	TotalNetInvstIncmAmt
Total Adj Net Incm	$70,792	TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss	$7,875	AccountingFeesRevAndExpnssAmt
Accounting Fees Chrtbl Prps	$7,875	AccountingFeesChrtblPrpsAmt
Taxes Rev And Expnss	$407	TaxesRevAndExpnssAmt
Taxes Dsbrs Chrtbl	$407	TaxesDsbrsChrtblAmt
Other Expenses Rev And Expnss	$3,125	OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl	$3,125	OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss	$11,407	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$0	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$11,407	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$119,742	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$119,742	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$131,149	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$0	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$131,149	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	$11,643	ExcessRevenueOverExpensesAmt
Net Investment Income	$70,792	NetInvestmentIncomeAmt
Adjusted Net Income	$70,792	AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash BOY	$17,090	CashBOYAmt
Cash EOY	$13,733	CashEOYAmt
Cash EOYFMV	$13,733	CashEOYFMVAmt
Other Nts And Loans Rcvbl	$795,000	OtherNtsAndLoansRcvblAmt
Other Nts And Loans Rcvbl BOY	$780,000	OtherNtsAndLoansRcvblBOYAmt
Other Nts And Loans Rcvbl EOY	$795,000	OtherNtsAndLoansRcvblEOYAmt
Other Nts And Loans Rcvbl EOYFMV	$795,000	OtherNtsAndLoansRcvblEOYFMVAmt
Total Assets BOY	$797,090	TotalAssetsBOYAmt
Total Assets EOY	$808,733	TotalAssetsEOYAmt
Total Assets EOYFMV	$808,733	TotalAssetsEOYFMVAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind
Unrestricted BOY	$797,090	UnrestrictedBOYAmt
Unrestricted EOY	$808,733	UnrestrictedEOYAmt
Tot Net Ast Or Fund Balances BOY	$797,090	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$808,733	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$797,090	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$808,733	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$797,090	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	$11,643	ExcessRevenueOverExpensesAmt
Subtotal	$808,733	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$808,733	TotNetAstOrFundBalancesEOYAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

Field	Value	IRS element (for citing)
Liable Section4942 Tax	false	LiableSection4942TaxInd
Adjusted Qlfy Distri Yr1	$116,701	AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1	$785,134	NetVlNoncharitableAssetsYr1Amt
Distribution Yr1	0.14864	DistributionYr1Rt
Adjusted Qlfy Distri Yr2	$82,998	AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2	$768,759	NetVlNoncharitableAssetsYr2Amt
Distribution Yr2	0.10796	DistributionYr2Rt
Total Distribution	0.25660	TotalDistributionRt
Average Distribution	0.12830	AverageDistributionRt
Net Vl Noncharitable Assets	$798,256	NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets	$102,417	AdjNetVlNoncharitableAssetsAmt
Net Investment Income Pct	$708	NetInvestmentIncomePctAmt
Adj Nonchrtbl Net Invst Incm Pct	$103,125	AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions	$131,149	QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Domestic Org Meeting Sect4940e	Yes (X)	DomesticOrgMeetingSect4940eInd
Investment Income Excise Tax	$708	InvestmentIncomeExciseTaxAmt
Subtotal	$708	SubtotalAmt
Tax Based On Investment Income	$708	TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx	$772	EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits	$772	TotalPaymentsAndCreditsAmt
Overpayment	$64	OverpaymentAmt
Applied To ES Tax	$64	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
Form990 T Filed	false	Form990TFiledInd
Organization Dissolved Etc	false	OrganizationDissolvedEtcInd
Section508e Rqr Satisfied	false	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	Yes (true)	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	ORGANIZATION	BusinessNameLine1Txt

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	1027 EAST 28TH STREET	AddressLine1Txt
City	BROOKLYN	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11210	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
Undistr Incm Sect4942a2 Not App	false	UndistrIncmSect4942a2NotAppInd
Business Holdings	false	BusinessHoldingsInd
Excess Business Holdings	false	ExcessBusinessHoldingsInd
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
Transactions Fail To Qlfy As Exc	false	TransactionsFailToQlfyAsExcInd
Maintained Expenditure Rspns	false	MaintainedExpenditureRspnsInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Proceeds Or Net Income	false	ProceedsOrNetIncomeInd

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
SAM FREIER
1027 EAST 28TH STREET	BROOKLYN	NY	11210	Trustee	0.50	$0
JUDITH FREIER
1027 EAST 28TH STREET	BROOKLYN	NY	11210	Trustee	0.50	$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

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

Field	Value	IRS element (for citing)
Description1	EDUCATIONAL GRANT FOR RELIGIOUS INST.	Description1Txt
Expenses1	$52,312	Expenses1Amt
Description2	CHARITABLE GRANTS	Description2Txt
Expenses2	$14,215	Expenses2Amt
Description3	RELIGIOUS GRANTS	Description3Txt
Expenses3	$53,215	Expenses3Amt

Minimum Investment Return MinimumInvestmentReturnGrp

Field	Value	IRS element (for citing)
Average Monthly FMV Of Sec	$0	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$15,412	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$795,000	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$810,412	TotalFMVOfUnusedAssetsAmt
Reduction Claimed	$0	ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast	$810,412	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$12,156	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$798,256	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$39,913	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$39,913	MinimumInvestmentReturnAmt
Tax Based On Investment Income	$708	TaxBasedOnInvestmentIncomeAmt
Total Tax	$708	TotalTaxAmt
Distributable Before Adj	$39,205	DistributableBeforeAdjAmt
Distributable Before Ded	$39,205	DistributableBeforeDedAmt
Distributable As Adjusted	$39,205	DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$131,149	ExpensesAndContributionsAmt
Qualifying Distributions	$131,149	QualifyingDistributionsAmt
Pct Sect4940e Org Net Invst Incm	$708	PctSect4940eOrgNetInvstIncmAmt
Adjusted Qualifying Distri	$130,441	AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$39,205	DistributableAsAdjustedAmt
Excess Distribution Cyov Yr2	$46,326	ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1	$78,986	ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov	$125,312	TotalExcessDistributionCyovAmt
Qualifying Distributions	$131,149	QualifyingDistributionsAmt
Treated As Distri From Corpus	$0	TreatedAsDistriFromCorpusAmt
Applied To Current Year	$39,205	AppliedToCurrentYearAmt
Remaining Distri From Corpus	$91,944	RemainingDistriFromCorpusAmt
Total Corpus	$217,256	TotalCorpusAmt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr	$217,256	ExcessDistriCyovToNextYrAmt
Excess From Year2	$46,326	ExcessFromYear2Amt
Excess From Year1	$78,986	ExcessFromYear1Amt
Excess From Current Year	$91,944	ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Field	Value	IRS element (for citing)
Contributing Manager	SAM FREIER	ContributingManagerNm
Contributing Manager	JUDITH FREIER	ContributingManagerNm
Only Contri To Preselected	Yes (X)	OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (43 entries)

Address Line1RecipientUSAddress/AddressLine1Txt	CityRecipientUSAddress/CityNm	State AbbreviationRecipientUSAddress/StateAbbreviationCd	ZIPRecipientUSAddress/ZIPCd	Recipient RelationshipRecipientRelationshipTxt	Recipient Foundation StatusRecipientFoundationStatusTxt	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt
YI OF AVENUE K
2818 AVENUE K	BROOKLYN	NY	11210	none	pc	RELIGIOUS	$1,180
THE SHUL OF BAL HARBOUR INC
9540 COLLINS AVE	SURFSIDE	FL	33154	none	pc	RELIGIOUS	$5,580
CHAI LIFELINE
15 WEST 30TH STREET	NEW YORK	NY	10001	none	pc	CHARITABLE	$860
CHEVRAH LOMDEI MISHNAH
40 EAST THIRTEENTH STREET	LAKEWOOD	NJ	08701	none	pc	RELIGIOUS	$630
CONG BNEI YESOSCHOR
5402 16TH AVENUE	BROOKLYN	NY	11204	none	pc	RELIGIOUS	$1,000
BETH JACOB OF BORO PARK
1371 46TH STREET	BROOKLYN	NY	11219	none	pc	EDUCATIONAL GRANT FOR RELIGIOUS INST.	$10,000
THE ALEPH INSTITUTE
9540 COLLINS AVENUE	MIAMI	FL	33154	none	pc	CHARITABLE	$3,300
YESHIVA MIR
5227 NEW UTRECHT AVE	BROOKLYN	NY	11219	none	pc	EDUCATIONAL GRANT FOR RELIGIOUS INST.	$250
CHOFETZ CHAIM HERITAGE FDT
361 SPOOK ROCK ROAD	SUFFERN	NY	10901	none	pc	CHARITABLE	$100
ZICHRON SHLOME REFUAH FUND
1319 51ST STREET	BROOKLYN	NY	11219	none	pc	CHARITABLE	$530
YESHIVA DARKEI NOAM
2822 AVENUE J	BROOKLYN	NY	11210	none	pc	EDUCATIONAL GRANT FOR RELIGIOUS INST.	$8,000
CONG BAIS EPHRAIM
2802 AVENUE J	BROOKLYN	NY	11210	none	pc	RELIGIOUS	$25,050
BJX
2915 AVE K	BROOKLYN	NY	11210	none	pc	RELIGIOUS	$2,200
BONEI OLAM
1755 46TH STREET	BROOKLYN	NY	11204	none	pc	CHARITABLE	$280
YESHIVA TORAH TEMIMAH
555 OCEAN PARKWAY	BROOKLYN	NY	11218	none	pc	EDUCATIONAL GRANT FOR RELIGIOUS INST.	$180
SINAI ACADEMY
2025 79TH STREET	BROOKLYN	NY	11214	none	pc	RELIGIOUS	$135
UNDER 360
1027 EAST 28 STREET	BROOKLYN	NY	11230	none	pc	CHARITABLE	$2,391
AMROM CHASIDA
POB 249	BROOKLYN	NY	11204	none	PC	CHARITABLE	$1,000
HFPJC
616 BEDFORD AVENUE	BROOKLYN	NY	11249	none	PC	RELIGIOUS	$360
BAIS YAAKOV DRAV MEIR
85 PARKVILLE AVE	BROOKLYN	NY	11230	none	PC	EDUCATIONAL GRANT FOR RELIGIOUS INST.	$200
BNOS ROCHEL
1739 47TH STREET	BROOKLYN	NY	11219	none	PC	EDUCATIONAL GRANT FOR RELIGIOUS INST.	$2,000
CHESED SHEL EMES
1224 52ND STREET	BROOKLYN	NY	11210	none	PC	CHARITABLE	$250
CONG KEHAL YIREI HASHEM
1184 53RD STREET	BROOKLYN	NY	11204	none	PC	RELIGIOUS	$16,000
CONG SONS OF ISRAEL
111 IRVING PLACE	WOODMERE	NY	11598	none	PC	RELIGIOUS	$180
CONG SHAAREI ORAH
1425 ESSEX RD	TEANECK	NJ	07666	none	PC	RELIGIOUS	$900
KEREN CHASANIM
3611 14TH AVENUE	BROOKLYN	NY	11204	none	PC	CHARITABLE	$950
KEREN HASHVIIS
4520 18TH AVENUE	BROOKLYN	NY	11204	none	PC	CHARITABLE	$500
KUPAT CHAYA RIVKA ROCHEL
1284 COUNTY LANE ROAD	LAKEWOOD	NJ	08701	none	PC	CHARITABLE	$500
LEV LACHIM
1034 EAST 12 STREET	BROOKLYN	NY	11230	none	PC	CHARITABLE	$450
RCCS
768 BEDFORD AVENUE	BROOKLYN	NY	11205	none	PC	CHARITABLE	$200
SAMCHAINU
3111 AVENUE M	BROOKLYN	NY	11210	none	PC	CHARITABLE	$200
STAM GEMACH
3 HILLSIDE BLVD	LAKEWOOD	NJ	08701	none	PC	CHARITABLE	$650
TALMUDICAL ACADEMY ADELPHIA
868 ROUTE 524	ADELPHIA	NJ	07710	none	PC	EDUCATIONAL GRANT FOR RELIGIOUS INST.	$30,000
TEN YAD
559 EMPIRE BLVD	BROOKLYN	NY	11225	none	PC	CHARITABLE	$536
THE CHEDER
129 ELMWOOD AVE	BROOKLYN	NY	11230	none	PC	EDUCATIONAL GRANT FOR RELIGIOUS INST.	$180
YESHIVA TORAS EMES
1904 AVENUE N	BROOKLYN	NY	11230	none	PC	EDUCATIONAL GRANT FOR RELIGIOUS INST.	$100
VAAD HARABBANIM
221 REGENT DRIVE	LAKEWOOD	NJ	08701	none	PC	CHARITABLE	$1,000
YAD ELIEZER
1102 EAST 26 STREET	BROOKLYN	NY	11210	none	PC	CHARITABLE	$518
YESHIVA DERECH CHAIM
1573 39TH STREET	BROOKLYN	NY	11218	none	PC	EDUCATIONAL GRANT FOR RELIGIOUS INST.	$752
YESHIVA KARLIN STOLIN
1818 54TH STREET	BROOKLYN	NY	11204	none	PC	EDUCATIONAL GRANT FOR RELIGIOUS INST.	$100
YESHIVA OHEL MOSHE
7914 BAY PARKWAY	BROOKLYN	NY	11214	none	PC	EDUCATIONAL GRANT FOR RELIGIOUS INST.	$300
YESHIVA OHR YISROEL
2899 NOSTRAND AVENUE	BROOKLYN	NY	11229	none	PC	EDUCATIONAL GRANT FOR RELIGIOUS INST.	$150
YESHIVA TIFERES YISROEL
1271 EAST 35TH STREET	BROOKLYN	NY	11210	none	PC	EDUCATIONAL GRANT FOR RELIGIOUS INST.	$100

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$119,742	TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

Field	Value	IRS element (for citing)
Exclusion	14	ExclusionCd
Exclusion	$70,792	ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Exclusion	$70,792	ExclusionAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$70,792	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

Schedule B IRS990ScheduleB

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
General Rule	Yes (X)	GeneralRuleInd

Contributor Information ContributorInformationGrp (2 entries)

ContributorContributorNum	Address Line1ContributorUSAddress/AddressLine1Txt	CityContributorUSAddress/CityNm	State AbbreviationContributorUSAddress/StateAbbreviationCd	ZIPContributorUSAddress/ZIPCd	Total ContributionsTotalContributionsAmt	Person ContributionPersonContributionInd
SAM JUDITH FREIER
1	1027 EAST 28TH STREET	BROOKLYN	NY	11210	$20,000	Yes (X)
KATA SCHWARCZ
2	1027 EAST 28TH STREET	BROOKLYN	NY	11210	$52,000	Yes (X)

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

Field	Value	IRS element (for citing)
Amt	$7,875	Amt
Net Investment Income	$0	NetInvestmentIncomeAmt
Adjusted Net Income	$0	AdjustedNetIncomeAmt
Disbursements Charitable Prps	$7,875	DisbursementsCharitablePrpsAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDesc	Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt	Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt
GIFTS	$1,000	$1,000
OFFICE	$2,125	$2,125

Substantial Contributors Sch SubstantialContributorsSch

Substantial Contributor Detail SubstantialContributorDetail (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd
SAM JUDITH FREIER
1027 EAST 28TH STREET	BROOKLYN	NY	11210
KATA SCHWARZ
1027 EAST 28TH STREET	BROOKLYN	NY	11210

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

Field	Value	IRS element (for citing)
Category	FEDERAL CORP TAXES	CategoryTxt
Amt	$407	Amt
Disbursements Charitable Prps	$407	DisbursementsCharitablePrpsAmt

SAM AND JUDITH FREIER FOUNDATION: Form 990PF, tax year 2014

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

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

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)

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

Minimum Investment Return MinimumInvestmentReturnGrp

Distributable Amount DistributableAmountGrp

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

Undistributed Income UndistributedIncomeGrp

Supplementary Information SupplementaryInformationGrp

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (43 entries)

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp (2 entries)

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

Substantial Contributors Sch SubstantialContributorsSch

Substantial Contributor Detail SubstantialContributorDetail (2 entries)

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

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