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HESHY AND CHAYA GROSS SPECIAL ACCOUNT TR: Form 990PF, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
HESHY AND CHAYA GROSS SPECIAL ACCOUNT TR (EIN 13-7039705)
Tax period
2013-01-01 to 2013-12-31
Filed
2014-09-15
IRS object ID
201402589349100410
Schema version
2013v3.1
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)
Return2014-09-15T09:48:58-07:00ReturnTs
Tax Period End2013-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Bernath & Rosenberg PCBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11430 Broadway 7th FloorAddressLine1
CityNew YorkCity
StateNYState
ZIP Code100183308ZIPCode
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2013-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN137039705EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1HESHY & CHAYA GROSS SPECIAL ACCOUNT TRBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlHESHBusinessNameControlTxt
Phone8453520077PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line16 BARTLETT ROADAddressLine1
CityMONSEYCity
StateNYState
ZIP Code10952ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonHESHY GROSSPersonNm
Person TitleTrusteePersonTitleTxt
Signature2014-09-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJames H BernathPreparerPersonNm
PTINP00187297PTIN
Phone2122211140PhoneNum
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2015-12-30 17:16:21ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$12,825FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$41,000ContriRcvdRevAndExpnssAmt
Total Rev And Expnss$41,000TotalRevAndExpnssAmt
Total Net Invst Incm$0TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss$1,080AccountingFeesRevAndExpnssAmt
Accounting Fees Chrtbl Prps$1,080AccountingFeesChrtblPrpsAmt
Other Expenses Rev And Expnss$39OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl$39OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$1,119TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$1,119TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$37,122ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$37,122ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$38,241TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$38,241TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$2,759ExcessRevenueOverExpensesAmt
Net Investment Income$0NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$10,066CashBOYAmt
Cash EOY$12,650CashEOYAmt
Cash EOYFMV$12,650CashEOYFMVAmt
Acct Rcvbl$175AcctRcvblAmt
Acct Rcvbl EOY$175AcctRcvblEOYAmt
Acct Rcvbl EOYFMV$175AcctRcvblEOYFMVAmt
Total Assets BOY$10,066TotalAssetsBOYAmt
Total Assets EOY$12,825TotalAssetsEOYAmt
Total Assets EOYFMV$12,825TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind
Retained Earning BOY$10,066RetainedEarningBOYAmt
Retained Earning EOY$12,825RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$10,066TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$12,825TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$10,066TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$12,825TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$10,066TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$2,759ExcessRevenueOverExpensesAmt
Subtotal$12,825SubtotalAmt
Tot Net Ast Or Fund Balances EOY$12,825TotNetAstOrFundBalancesEOYAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxfalseLiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$17,993AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$11,884NetVlNoncharitableAssetsYr1Amt
Distribution Yr11.51405DistributionYr1Rt
Adjusted Qlfy Distri Yr2$20,712AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2$8,556NetVlNoncharitableAssetsYr2Amt
Distribution Yr22.42076DistributionYr2Rt
Adjusted Qlfy Distri Yr3$47,399AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3$5,494NetVlNoncharitableAssetsYr3Amt
Distribution Yr38.62741DistributionYr3Rt
Adjusted Qlfy Distri Yr4$38,831AdjustedQlfyDistriYr4Amt
Net Vl Noncharitable Assets Yr4$4,127NetVlNoncharitableAssetsYr4Amt
Distribution Yr49.40901DistributionYr4Rt
Adjusted Qlfy Distri Yr5$40,347AdjustedQlfyDistriYr5Amt
Total Distribution21.97124TotalDistributionRt
Average Distribution4.39425AverageDistributionRt
Net Vl Noncharitable Assets$11,188NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$49,163AdjNetVlNoncharitableAssetsAmt
Adj Nonchrtbl Net Invst Incm Pct$49,163AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$38,241QualifyingDistributionsAmt

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 ContributorsYes (true)NewSubstantialContributorsInd
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 GROSSBusinessNameLine1
FieldValueIRS element (for citing)
Phone7186509707PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line16 BARTLETT ROADAddressLine1
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
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/AddressLine1CityUSAddress/CityStateUSAddress/StateZIP CodeUSAddress/ZIPCodeTitleTitleTxtAverage 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$11,358AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$11,358TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$11,358AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$170CashDeemedCharitableAmt
Net Vl Noncharitable Assets$11,188NetVlNoncharitableAssetsAmt
Minimum Investment Return$559MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$559MinimumInvestmentReturnAmt
Distributable Before Adj$559DistributableBeforeAdjAmt
Distributable Before Ded$559DistributableBeforeDedAmt
Distributable As Adjusted$559DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$38,241ExpensesAndContributionsAmt
Qualifying Distributions$38,241QualifyingDistributionsAmt
Adjusted Qualifying Distri$38,241AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$559DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$40,347ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$38,625ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$47,124ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$20,284ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$17,399ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$163,779TotalExcessDistributionCyovAmt
Qualifying Distributions$38,241QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$559AppliedToCurrentYearAmt
Remaining Distri From Corpus$37,682RemainingDistriFromCorpusAmt
Total Corpus$201,461TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$40,347ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$161,114ExcessDistriCyovToNextYrAmt
Excess From Year4$38,625ExcessFromYear4Amt
Excess From Year3$47,124ExcessFromYear3Amt
Excess From Year2$20,284ExcessFromYear2Amt
Excess From Year1$17,399ExcessFromYear1Amt
Excess From Current Year$37,682ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (7 entries)

Address Line1RecipientUSAddress/AddressLine1CityRecipientUSAddress/CityStateRecipientUSAddress/StateZIP CodeRecipientUSAddress/ZIPCodeRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
Various recognized charities
VARIOUSVARIOUSNY10952NONEEXEMPTCHARITABLE$9,886
BETH MEDRASH GOVOHA
617 6th StLakewood TownshipNJ08701NONEEXEMPTCHARITABLE$3,000
Meohr Bais Yaakov Inc
110 CHESTNUT RDG RDMONTVALENJ07645NONEEXEMPTCHARITABLE$10,000
CONG MACHNE SHALVA
4820 16th AveBROOKLYNNY11204NONEEXEMPTCHARITABLE$2,000
Cong Ahavas Torah
2 RIBIER COURTMONSEYNY10952NONEEXEMPTCHARITABLE$2,036
Cong Ichud Chassidim
1362 49TH STREETBROOKLYNNY11219NONEEXEMPTCHARITABLE$7,000
Shearis Hapleita
116-128 Wallabout StBROOKLYNNY11249NONEEXEMPTCHARITABLE$3,200
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$37,122TotalGrantOrContriPdDurYrAmt

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 ROADAddressLine1
CityMONSEYCity
StateNYState
ZIP Code10952ZIPCode
FieldValueIRS element (for citing)
Total Contributions$41,000TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryACCOUNTINGCategoryTxt
Amt$1,080Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$1,080DisbursementsCharitablePrpsAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

FieldValueIRS element (for citing)
DescBANK CHARGESDesc
Revenue And Expenses Per Books$39RevenueAndExpensesPerBooksAmt
Disbursements Charitable Prps$39DisbursementsCharitablePrpsAmt

Substantial Contributors Sch SubstantialContributorsSch

Substantial Contributor Detail SubstantialContributorDetail

FieldValueIRS element (for citing)
PersonHARRY GROSSPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line16 BARTLETT ROADAddressLine1
CityMONSEYCity
StateNYState
ZIP Code10952ZIPCode

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