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BIRCHAS SHMUEL FOUNDATION: Form 990PF, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
BIRCHAS SHMUEL FOUNDATION (EIN 32-0046301)
Tax period
2013-12-01 to 2014-11-30
Filed
2015-10-15
IRS object ID
201542889349100204
Schema version
2013v4.0
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)
Return2015-10-15T06:15:43-07:00ReturnTs
Tax Period End2014-11-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1J H KOENIG & COBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11 HILLCREST CENTER DRIVE - SUITE 32AddressLine1
CitySPRING VALLEYCity
StateNYState
ZIP Code10977ZIPCode
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2013-12-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN320046301EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BIRCHAS SHMUEL FOUNDATIONBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlBIRCBusinessNameControlTxt
Phone8453649464PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line145 MARINER WAYAddressLine1
CityMONSEYCity
StateNYState
ZIP Code10952ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSHAUL SEITLERPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone8453649464PhoneNum
Signature2015-04-01SignatureDt

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJOSEPH KOENIGPreparerPersonNm
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2016-02-25 16:41:14ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$1,410,911FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$1,137InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$1,137InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$1,137InterestOnSavingsAdjNetIncmAmt
Cap Gain Net Incm Net Invst Incm$0CapGainNetIncmNetInvstIncmAmt
Other Income Rev And Expnss$22,068OtherIncomeRevAndExpnssAmt
Other Income Net Invst Incm$22,068OtherIncomeNetInvstIncmAmt
Other Income Adj Net Incm$22,068OtherIncomeAdjNetIncmAmt
Total Rev And Expnss$23,205TotalRevAndExpnssAmt
Total Net Invst Incm$23,205TotalNetInvstIncmAmt
Total Adj Net Incm$23,205TotalAdjNetIncmAmt
Legal Fees Rev And Expnss$2,000LegalFeesRevAndExpnssAmt
Legal Fees Net Invst Incm$2,000LegalFeesNetInvstIncmAmt
Legal Fees Adj Net Incm$2,000LegalFeesAdjNetIncmAmt
Legal Fees Dsbrs Chrtbl$2,000LegalFeesDsbrsChrtblAmt
Taxes Rev And Expnss$312TaxesRevAndExpnssAmt
Taxes Net Invst Incm$312TaxesNetInvstIncmAmt
Taxes Adj Net Incm$312TaxesAdjNetIncmAmt
Taxes Dsbrs Chrtbl$312TaxesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$2,312TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$2,312TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Adj Net Incm$2,312TotOprExpensesAdjNetIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$2,312TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$47,450ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$47,450ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$49,762TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$2,312TotalExpensesNetInvstIncmAmt
Total Expenses Adj Net Incm$2,312TotalExpensesAdjNetIncmAmt
Total Expenses Dsbrs Chrtbl$49,762TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$26,557ExcessRevenueOverExpensesAmt
Net Investment Income$20,893NetInvestmentIncomeAmt
Adjusted Net Income$20,893AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$1,605,666CashBOYAmt
Cash EOY$856,141CashEOYAmt
Cash EOYFMV$856,141CashEOYFMVAmt
Sav And Temp Cash Invst EOY$250,000SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$250,000SavAndTempCashInvstEOYFMVAmt
Other Investments BOY-$167,298OtherInvestmentsBOYAmt
Other Investments EOY$304,770OtherInvestmentsEOYAmt
Other Investments EOYFMV$304,770OtherInvestmentsEOYFMVAmt
Total Assets BOY$1,438,368TotalAssetsBOYAmt
Total Assets EOY$1,410,911TotalAssetsEOYAmt
Total Assets EOYFMV$1,410,911TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind
Unrestricted BOY$1,438,368UnrestrictedBOYAmt
Unrestricted EOY$1,410,911UnrestrictedEOYAmt
Tot Net Ast Or Fund Balances BOY$1,438,368TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$1,410,911TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$1,438,368TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$1,410,911TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$1,438,368TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$26,557ExcessRevenueOverExpensesAmt
Subtotal$1,411,811SubtotalAmt
Other Decreases$900OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$1,410,911TotNetAstOrFundBalancesEOYAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxfalseLiableSection4942TaxInd
Distribution Yr10.000000DistributionYr1Rt
Adjusted Qlfy Distri Yr2$38,367AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2$892,930NetVlNoncharitableAssetsYr2Amt
Distribution Yr20.042968DistributionYr2Rt
Adjusted Qlfy Distri Yr3$225,862AdjustedQlfyDistriYr3Amt
Distribution Yr30.000000DistributionYr3Rt
Adjusted Qlfy Distri Yr4$25,977AdjustedQlfyDistriYr4Amt
Net Vl Noncharitable Assets Yr4$1,213,268NetVlNoncharitableAssetsYr4Amt
Distribution Yr40.021411DistributionYr4Rt
Distribution Yr50.000000DistributionYr5Rt
Total Distribution0.064379TotalDistributionRt
Average Distribution0.012876AverageDistributionRt
Net Vl Noncharitable Assets$1,635,764NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$21,062AdjNetVlNoncharitableAssetsAmt
Net Investment Income Pct$209NetInvestmentIncomePctAmt
Adj Nonchrtbl Net Invst Incm Pct$21,271AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$49,762QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Domestic Org Meeting Sect4940eYes (X)DomesticOrgMeetingSect4940eInd
Investment Income Excise Tax$209InvestmentIncomeExciseTaxAmt
Tax Under Section511$0TaxUnderSection511Amt
Subtotal$209SubtotalAmt
Tax Based On Investment Income$209TaxBasedOnInvestmentIncomeAmt
Applied To Es Tax$2,000AppliedToEsTaxAmt
Total Payments And Credits$2,000TotalPaymentsAndCreditsAmt
Original Return Overpayment-$2,000OriginalReturnOverpaymentAmt
Overpayment$1,791OverpaymentAmt
Applied To ES Tax$1,791AppliedToESTaxAmt

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
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
Individual With BooksBIRCHAS SHMUEL FOUNDATIONIndividualWithBooksNm
Phone8453649464PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line145 MARINER WAYAddressLine1
CityMONSEYCity
StateNYState
ZIP Code10952ZIPCode
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
Business HoldingsfalseBusinessHoldingsInd
Excess Business HoldingsfalseExcessBusinessHoldingsInd
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/AddressLine1CityUSAddress/CityStateUSAddress/StateZIP CodeUSAddress/ZIPCodeTitleTitleTxtAverage 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
Contractor Paid Over50k0ContractorPaidOver50kCnt

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

FieldValueIRS element (for citing)
Description1DIRECT CONTRIBUTIONS TO EDUCATIONAL AND CHARITABLE INSTITUTIONSSEE PART XV FOR DETAILSDescription1Txt
Expenses1$47,450Expenses1Amt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$1,355,904AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$304,770FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$1,660,674TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$1,660,674AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$24,910CashDeemedCharitableAmt
Net Vl Noncharitable Assets$1,635,764NetVlNoncharitableAssetsAmt
Minimum Investment Return$81,788MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$81,788MinimumInvestmentReturnAmt
Tax Based On Investment Income$209TaxBasedOnInvestmentIncomeAmt
Total Tax$209TotalTaxAmt
Distributable Before Adj$81,579DistributableBeforeAdjAmt
Distributable Before Ded$81,579DistributableBeforeDedAmt
Distributable As Adjusted$81,579DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$49,762ExpensesAndContributionsAmt
Qualifying Distributions$49,762QualifyingDistributionsAmt
Pct Sect4940e Org Net Invst Incm$209PctSect4940eOrgNetInvstIncmAmt
Adjusted Qualifying Distri$49,553AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$81,579DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$38,393ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr3$233,325ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$250ExcessDistributionCyovYr2Amt
Total Excess Distribution Cyov$271,968TotalExcessDistributionCyovAmt
Qualifying Distributions$49,762QualifyingDistributionsAmt
Applied To Current Year$49,762AppliedToCurrentYearAmt
Total Corpus$271,968TotalCorpusAmt
Undistributed Income CY$31,817UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$38,393ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$233,575ExcessDistriCyovToNextYrAmt
Excess From Year3$233,325ExcessFromYear3Amt
Excess From Year2$250ExcessFromYear2Amt

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 PersonSEE SCHEDULE ATTACHEDRecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line10AddressLine1
CityMONSEYCity
StateNYState
ZIP Code10952ZIPCode
FieldValueIRS element (for citing)
Recipient Foundation Status501c3RecipientFoundationStatusTxt
Grant Or Contribution PurposeEDUCATIONALRELIGIOUSGrantOrContributionPurposeTxt
Amt$47,450Amt
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$47,450TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Business900099BusinessCd
Unrelated Business Taxbl Incm$1,137UnrelatedBusinessTaxblIncmAmt
Exclusion14ExclusionCd

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Unrelated Business Taxbl Incm$1,137UnrelatedBusinessTaxblIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$1,137TotalIncomeProducingActyAmt

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

Other Decreases Schedule OtherDecreasesSchedule

Other Decreases Detail OtherDecreasesDetail

FieldValueIRS element (for citing)
DescriptionADJUSTMENTDescription
Amount$900Amount

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail

FieldValueIRS element (for citing)
DescFROM SHEBOYAGAN K-1Desc
Revenue And Expenses Per Books$22,068RevenueAndExpensesPerBooksAmt
Net Investment Income$22,068NetInvestmentIncomeAmt
Adjusted Net Income$22,068AdjustedNetIncomeAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
Amt$312Amt
Net Investment Income$312NetInvestmentIncomeAmt
Adjusted Net Income$312AdjustedNetIncomeAmt
Disbursements Charitable Prps$312DisbursementsCharitablePrpsAmt

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