SINAY PARAMOUNT FOUNDATION: Form 990PF, tax year 2013

View the entire original 990 at ProPublica ↗

Organization: SINAY PARAMOUNT FOUNDATION (EIN 46-3124559)
Tax period: 2013-06-01 to 2014-05-31
Filed: 2014-10-01
IRS object ID: 201402749349100605
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
Form 990-PF
Schedule B
Legal Fees Schedule
Other Expenses Schedule
Substantial Contributors Sch

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2014-10-01T19:45:51-07:00	ReturnTs
Tax Period End	2014-05-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Ezra S Nathan CPA PC	BusinessNameLine1

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1311 Avenue O Third Floor	AddressLine1
City	Brooklyn	City
State	NY	State
ZIP Code	11230	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990PF	ReturnTypeCd
Tax Period Begin	2013-06-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	463124559	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SINAY PARAMOUNT FOUNDATION	BusinessNameLine1

Field	Value	IRS element (for citing)
Business Name Control	SINA	BusinessNameControlTxt
Phone	9175590253	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1567 EAST 10TH STREET	AddressLine1
City	BROOKLYN	City
State	NY	State
ZIP Code	11230	ZIPCode

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JACOB SINAI	PersonNm
Person Title	Trustee	PersonTitleTxt
Signature	2014-09-16	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	EZRA S NATHAN CPA PC	PreparerPersonNm
PTIN	P00644467	PTIN
Phone	7183755847	PhoneNum

Field	Value	IRS element (for citing)
Tax	2013	TaxYr
Build TS	2015-12-30 17:16:21Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Initial Return	Yes (X)	InitialReturnInd
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
FMV Assets EOY	$275,381	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	$289,350	ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss	$215	InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm	$215	InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm	$215	InterestOnSavingsAdjNetIncmAmt
Total Rev And Expnss	$289,565	TotalRevAndExpnssAmt
Total Net Invst Incm	$215	TotalNetInvstIncmAmt
Total Adj Net Incm	$215	TotalAdjNetIncmAmt
Legal Fees Rev And Expnss	$3,350	LegalFeesRevAndExpnssAmt
Legal Fees Net Invst Incm	$3,350	LegalFeesNetInvstIncmAmt
Legal Fees Adj Net Incm	$3,350	LegalFeesAdjNetIncmAmt
Other Expenses Rev And Expnss	$100	OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm	$100	OtherExpensesNetInvstIncmAmt
Other Expenses Adj Net Incm	$100	OtherExpensesAdjNetIncmAmt
Tot Opr Expenses Rev And Expnss	$3,450	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$3,450	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Adj Net Incm	$3,450	TotOprExpensesAdjNetIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$0	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$10,734	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$10,734	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$14,184	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$3,450	TotalExpensesNetInvstIncmAmt
Total Expenses Adj Net Incm	$3,450	TotalExpensesAdjNetIncmAmt
Total Expenses Dsbrs Chrtbl	$10,734	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	$275,381	ExcessRevenueOverExpensesAmt
Net Investment Income	$0	NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash EOY	$275,381	CashEOYAmt
Cash EOYFMV	$275,381	CashEOYFMVAmt
Total Assets EOY	$275,381	TotalAssetsEOYAmt
Total Assets EOYFMV	$275,381	TotalAssetsEOYFMVAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Org Does Not Follow SFAS117	Yes (X)	OrgDoesNotFollowSFAS117Ind
Capital Stock EOY	$275,381	CapitalStockEOYAmt
Tot Net Ast Or Fund Balances EOY	$275,381	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$0	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$275,381	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Excess Revenue Over Expenses	$275,381	ExcessRevenueOverExpensesAmt
Subtotal	$275,381	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$275,381	TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$0	InvestmentIncomeExciseTaxAmt

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	Yes (true)	Section508eRqrSatisfiedInd
At Least5000 In Assets	Yes (true)	AtLeast5000InAssetsInd
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	JACOB SINAI	BusinessNameLine1

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	1567 EAST 10TH STREET	AddressLine1
City	BROOKLYN	City
State	NY	State
ZIP Code	11230	ZIPCode

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/AddressLine1	CityUSAddress/City	StateUSAddress/State	ZIP CodeUSAddress/ZIPCode	TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt
JACOB SINAI
1567 EAST 10TH STREET	BROOKLYN	NY	11230	Trustee	1.00	$0
LEMORE SINAI
265 WOODBINE STREET	BROOKLYN	NY	11221	Trustee	0.00	$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	THE FOUNDATION IS SOLELY ENGAGED IN GRANT-MAKING ACTIVITIES AND IS FOLLOWING THE SPECIAL RULE.	Description1Txt
Expenses1	$0	Expenses1Amt

Minimum Investment Return MinimumInvestmentReturnGrp

Field	Value	IRS element (for citing)
Average Monthly FMV Of Sec	$0	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$209,507	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$209,507	TotalFMVOfUnusedAssetsAmt
Reduction Claimed	$0	ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast	$209,507	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$3,143	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$206,364	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$10,318	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$10,318	MinimumInvestmentReturnAmt
Distributable Before Adj	$10,318	DistributableBeforeAdjAmt
Distributable Before Ded	$10,318	DistributableBeforeDedAmt
Distributable As Adjusted	$10,318	DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$10,734	ExpensesAndContributionsAmt
Qualifying Distributions	$10,734	QualifyingDistributionsAmt
Adjusted Qualifying Distri	$10,734	AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$10,318	DistributableAsAdjustedAmt
Qualifying Distributions	$10,734	QualifyingDistributionsAmt
Treated As Distri From Corpus	$0	TreatedAsDistriFromCorpusAmt
Applied To Current Year	$10,318	AppliedToCurrentYearAmt
Remaining Distri From Corpus	$416	RemainingDistriFromCorpusAmt
Total Corpus	$416	TotalCorpusAmt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr	$416	ExcessDistriCyovToNextYrAmt
Excess From Current Year	$416	ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Field	Value	IRS element (for citing)
Only Contri To Preselected	Yes (X)	OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (12 entries)

Address Line1RecipientForeignAddress/AddressLine1	CityRecipientForeignAddress/City	CountryRecipientForeignAddress/Country	Recipient RelationshipRecipientRelationshipTxt	Recipient Foundation StatusRecipientFoundationStatusTxt	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt	Address Line1RecipientUSAddress/AddressLine1	CityRecipientUSAddress/City	StateRecipientUSAddress/State	ZIP CodeRecipientUSAddress/ZIPCode	Province Or StateRecipientForeignAddress/ProvinceOrState
AGUDAT NOAM SHIMON
9 HGVURAH STREET	KIRYAT GAT	IS	NONE	Exempt	FELLOWSHIP	$520
BIRKAT ELIAO
37 RAMBAM ST	JERUSALEM	IS	NONE	Exempt	ASSISTANCE FOR THE NEEDY	$180
YAM HATORAH
			NONE	Exempt	EDUCATION	$392	1573 EAST 10TH STREET	BROOKLYN	NY	11230
CONG OHR ELIYAHU
			NONE	Exempt	FELLOWSHIP	$720	702 AVENUE O	BROOKLYN	NY	11230
GEMACH SEVUT YOSEF
41/10 HADMOR MBELZ ST	ASHDOD	IS	NONE	Exempt	FELLOWSHIP	$2,000
NETIVOT HARASHASH
1 SHALOM ZECHARYA STREET	MOSHAV AHIEZER	IS	NONE	Exempt	CHARITABLE ASSISTANCE	$2,761					LOD
TIFERET ELIMELECH
			NONE	Exempt	EDUCATION	$2,000	1650 56TH STREET	BROOKLYN	NY	11219
YESHIVA OF BROOKLYN
			NONE	Exempt	EDUCATION	$100	1474 OCEAN PKWY	BROOKLYN	NY	11230
YESHIVAT BETH HADASH LEMEDRASH
90 BEN YEHUDA STREET	TEL AVIV	IS	NONE	Exempt	FELLOWSHIP	$800
EMET VSHALOM
12 HATMARIM STREET	KIRYAT GAT	IS	NONE	Exempt	EDUCATION	$101
HANEFESH ASHER NEEZET
48 HADMOR MLUBAVITCH ST	RAMAT SHLOMO	IS	NONE	Exempt	FOOD FOR NEEDY CHILDREN	$260
SHAAREI TORAH V'CHESED
			NONE	Exempt	FINANCIAL ASSISTANCE FOR THE NEEDY	$900	1655 EAST 4TH STREET	BROOKLYN	NY	11230

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$10,734	TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

Field	Value	IRS element (for citing)
Exclusion	14	ExclusionCd
Related Or Exempt Function Incm	$215	RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Related Or Exempt Function Incm	$215	RelatedOrExemptFunctionIncmAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$215	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

Field	Value	IRS element (for citing)
Contributor	1	ContributorNum
Contributor Person	JACOB SINAI	ContributorPersonNm

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	1567 EAST 10TH STREET	AddressLine1
City	BROOKLYN	City
State	NY	State
ZIP Code	11230	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	$289,350	TotalContributionsAmt
Person Contribution	Yes (X)	PersonContributionInd

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFeesGrp

Field	Value	IRS element (for citing)
Category	LEGAL FEES	CategoryTxt
Legal Fees	$3,350	LegalFeesAmt
Net Investment Income	$3,350	NetInvestmentIncomeAmt
Adjusted Net Income	$3,350	AdjustedNetIncomeAmt
Disbursements Charitable Prps	$0	DisbursementsCharitablePrpsAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

Field	Value	IRS element (for citing)
Desc	OFFICE SUPPLIES	Desc
Revenue And Expenses Per Books	$100	RevenueAndExpensesPerBooksAmt
Net Investment Income	$100	NetInvestmentIncomeAmt
Adjusted Net Income	$100	AdjustedNetIncomeAmt

Substantial Contributors Sch SubstantialContributorsSch

Substantial Contributor Detail SubstantialContributorDetail

Field	Value	IRS element (for citing)
Person	JACOB SINAI	PersonNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1567EAST 10TH STREET	AddressLine1
City	BROOKLYN	City
State	NY	State
ZIP Code	11230	ZIPCode

SINAY PARAMOUNT FOUNDATION: Form 990PF, tax year 2013

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

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 (12 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

Contributor US Address ContributorUSAddress

Legal Fees Schedule LegalFeesSchedule

Legal Fees LegalFeesGrp

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

Substantial Contributors Sch SubstantialContributorsSch

Substantial Contributor Detail SubstantialContributorDetail

US Address USAddress

Comments