SIMCHAS DAVID FOUNDATION TR: Form 990PF, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
SIMCHAS DAVID FOUNDATION TR (EIN 20-2079591)
Tax period
2013-01-01 to 2013-12-31
Filed
2014-05-14
IRS object ID
201421349349101207
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)
Return2014-05-14T09:29:40-05:00ReturnTs
Tax Period End2013-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WEISS & COMPANY LLPBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line122 WEST 38TH STREETAddressLine1
CityNEW YORKCity
StateNYState
ZIP Code100186269ZIPCode
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2013-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN202079591EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SIMCHAS DOVID FOUNDATIONBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlSIMCBusinessNameControlTxt
Phone7182187000PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line165 SKILLMAN STREETAddressLine1
CityBROOKLYNCity
StateNYState
ZIP Code112052803ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDAVID SIMKOWITZPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone7182187000PhoneNum
Signature2014-04-30SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonABRAHAM WEISSPreparerPersonNm
PTINP00020893PTIN
Phone2123023400PhoneNum
Preparation2014-05-14PreparationDt
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$1,039,092FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$367,667ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$34,107InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$34,107InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$34,107InterestOnSavingsAdjNetIncmAmt
Total Rev And Expnss$401,774TotalRevAndExpnssAmt
Total Net Invst Incm$34,107TotalNetInvstIncmAmt
Total Adj Net Incm$34,107TotalAdjNetIncmAmt
Taxes Rev And Expnss$379TaxesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$379TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$454,415ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$454,415ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$454,794TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$454,415TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$53,020ExcessRevenueOverExpensesAmt
Net Investment Income$34,107NetInvestmentIncomeAmt
Adjusted Net Income$34,107AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$306,769CashBOYAmt
Cash EOY$580,782CashEOYAmt
Cash EOYFMV$580,782CashEOYFMVAmt
Sav And Temp Cash Invst BOY$785,343SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$458,310SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$458,310SavAndTempCashInvstEOYFMVAmt
Total Assets BOY$1,092,112TotalAssetsBOYAmt
Total Assets EOY$1,039,092TotalAssetsEOYAmt
Total Assets EOYFMV$1,039,092TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind
Unrestricted BOY$1,092,112UnrestrictedBOYAmt
Unrestricted EOY$1,039,092UnrestrictedEOYAmt
Tot Net Ast Or Fund Balances BOY$1,092,112TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$1,039,092TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$1,092,112TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$1,039,092TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$1,092,112TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$53,020ExcessRevenueOverExpensesAmt
Subtotal$1,039,092SubtotalAmt
Tot Net Ast Or Fund Balances EOY$1,039,092TotNetAstOrFundBalancesEOYAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxfalseLiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$281,473AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$894,520NetVlNoncharitableAssetsYr1Amt
Distribution Yr10.314664DistributionYr1Rt
Adjusted Qlfy Distri Yr2$171,258AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2$113,084NetVlNoncharitableAssetsYr2Amt
Distribution Yr21.514432DistributionYr2Rt
Adjusted Qlfy Distri Yr3$266,861AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3$406,195NetVlNoncharitableAssetsYr3Amt
Distribution Yr30.656978DistributionYr3Rt
Adjusted Qlfy Distri Yr4$235,900AdjustedQlfyDistriYr4Amt
Net Vl Noncharitable Assets Yr4$402,978NetVlNoncharitableAssetsYr4Amt
Distribution Yr40.585392DistributionYr4Rt
Adjusted Qlfy Distri Yr5$84,893AdjustedQlfyDistriYr5Amt
Net Vl Noncharitable Assets Yr5$215,699NetVlNoncharitableAssetsYr5Amt
Distribution Yr50.393572DistributionYr5Rt
Total Distribution3.465038TotalDistributionRt
Average Distribution0.693008AverageDistributionRt
Net Vl Noncharitable Assets$783,743NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$543,140AdjNetVlNoncharitableAssetsAmt
Net Investment Income Pct$341NetInvestmentIncomePctAmt
Adj Nonchrtbl Net Invst Incm Pct$543,481AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$454,415QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$682InvestmentIncomeExciseTaxAmt
Subtotal$682SubtotalAmt
Tax Based On Investment Income$682TaxBasedOnInvestmentIncomeAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Es Penalty$3EsPenaltyAmt
Tax Due$685TaxDueAmt

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
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
Individual With BooksDAVID SIMLOWITZIndividualWithBooksNm
Phone7182187000PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line165 SKILLMAN STREETAddressLine1
CityBROOKLYNCity
StateNYState
ZIP Code112052803ZIPCode
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
Undistributed Income PYfalseUndistributedIncomePYInd
Business HoldingsfalseBusinessHoldingsInd
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
DAVID SIMKOWITZ
65 SKILLMAN STREETBROOKLYNNY112052803TRUSTEE2.00$0$0$0
CHANA SIMKOWITZ
65 SKILLMAN STREETBROOKLYNNY112052803TRUSTEE2.00$0$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$795,678AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$795,678TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$795,678AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$11,935CashDeemedCharitableAmt
Net Vl Noncharitable Assets$783,743NetVlNoncharitableAssetsAmt
Minimum Investment Return$39,187MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$39,187MinimumInvestmentReturnAmt
Tax Based On Investment Income$682TaxBasedOnInvestmentIncomeAmt
Total Tax$682TotalTaxAmt
Distributable Before Adj$38,505DistributableBeforeAdjAmt
Distributable Before Ded$38,505DistributableBeforeDedAmt
Distributable As Adjusted$38,505DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$454,415ExpensesAndContributionsAmt
Qualifying Distributions$454,415QualifyingDistributionsAmt
Adjusted Qualifying Distri$454,415AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$38,505DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$74,123ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$215,970ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$246,629ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$166,208ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$236,876ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$939,806TotalExcessDistributionCyovAmt
Qualifying Distributions$454,415QualifyingDistributionsAmt
Applied To Current Year$38,505AppliedToCurrentYearAmt
Remaining Distri From Corpus$415,910RemainingDistriFromCorpusAmt
Total Corpus$1,355,716TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$74,123ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$1,281,593ExcessDistriCyovToNextYrAmt
Excess From Year4$215,970ExcessFromYear4Amt
Excess From Year3$246,629ExcessFromYear3Amt
Excess From Year2$166,208ExcessFromYear2Amt
Excess From Year1$236,876ExcessFromYear1Amt
Excess From Current Year$415,910ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerDAVID SIMKOWITZContributingManagerNm

Application Submission Info ApplicationSubmissionInfoGrp

FieldValueIRS element (for citing)
Recipient PersonDAVID SIMKOWITZRecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line165 SKILLMAN STREETAddressLine1
CityBROOKLYNCity
StateNYState
ZIP Code112052803ZIPCode
FieldValueIRS element (for citing)
Recipient Phone7182187000RecipientPhoneNum
Form And Info And MaterialsNO RESTRICTIONSFormAndInfoAndMaterialsTxt
Submission DeadlinesNONESubmissionDeadlinesTxt
Restrictions On AwardsNO RESTRICTIONSRestrictionsOnAwardsTxt

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (26 entries)

Address Line1RecipientUSAddress/AddressLine1CityRecipientUSAddress/CityStateRecipientUSAddress/StateZIP CodeRecipientUSAddress/ZIPCodeRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmtBusiness Name Line2RecipientBusinessName/BusinessNameLine2
FIDELITY CHARITABLE GIFT FUND
BOX 770001CINCINNATIOH452770053N/AN/ACHARITABLE$220,000
CONGREGATION BNAI YESHIA
125 HEYWARD STREETBROOKLYNNY112065408N/AN/ACHARITABLE$96,000
MIFAL YISMACH LEV MEVAKSHEI HASHEM
PO BOX 50226BROOKLYNNY112050226N/AN/ACHARITABLE$34,100
CONG KHAL TZEMACH TZADIK VIZNITZ
186 ROSS STREETBROOKLYNNY112117205N/AN/ACHARITABLE$20,025
MIFAL EZRA ZICHRON YEHIDE
481 PARK AVENUEBROOKLYNNY112051673N/AN/ACHARITABLE$18,250
EM KOL CHAI
4321 17TH AVENUEBROOKLYNNY112041017N/AN/ACHARITABLE$11,000
MA AYNEI HAYESHUA
5417 18TH AVENUEBROOKLYNNY112041928N/AN/ACHARITABLE$10,000(KLAL YISROEL FUND)
MISC CHARITIES UNDER 1000
65 SKILLMAN STREETBROOKLYNNY112052803N/AN/ACHARITABLE$8,290
YESHIVA BETH MEDRASH SHAAREI YOSHER
4102 16TH AVENUEBROOKLYNNY112041052N/AN/ACHARITABLE$5,000
CONGREGATION AHAVAS TZDOKAH VCHESED
1347 42ND STREETBROOKLYNNY112191406N/AN/ACHARITABLE$4,000
GEMILOS CHASUDIM GEMACH BNEI LEVI
3054 BEDFORD AVENUEBROOKLYNNY112103714N/AN/ACHARITABLE$3,600
MESAMCHE LEV-VIYOEL MOISHE
51 ROSS STREETBROOKLYNNY112117533N/AN/ACHARITABLE$3,600
PAAMONIM
1520 39TH STREETBROOKLYNNY112184414N/AN/ACHARITABLE$3,600
CONGREGATION YETEV LEV DSATMAR INC
PO BOX 50186BROOKLYNNY112110186N/AN/ACHARITABLE$1,800
OHR TORAH
4615 14TH AVENUEBROOKLYNNY112192610N/AN/ACHARITABLE$1,800
YESHIVA OF NITRA
194 DIVISION AVENUEBROOKLYNNY112117108N/AN/ACHARITABLE$1,800
AMER FRIENDS OF RAMOT TORAH SCHOOLS
2229 85TH STREETBROOKLYNNY112143363N/AN/ACHARITABLE$1,500
CONGREGATION MENACHEM ZION YOTZEI
928 44TH STREETBROOKLYNNY112191737N/AN/ACHARITABLE$1,500RUSSIA INC (HATZOLAS YISROEL)
TORAS CHAIM
121 LEE AVENUEBROOKLYNNY112117910N/AN/ACHARITABLE$1,250
KOLEL SHARY LIMUD
625 BEDFORD AVENUEBROOKLYNNY112118008N/AN/ACHARITABLE$1,200
CONGREGATION KOLLEL TZEMACH TZADAK
279 DIVISION AVENUEBROOKLYNNY112117355N/AN/ACHARITABLE$1,100
AHAVAS CHAVERIM GEMILAS CHESED INC
4 RIBIER COURTMONSEYNY109521725N/AN/ACHARITABLE$1,000
CONGREGATION CHASDEI YITZCHOK
74 ROSS STREETBROOKLYNNY112497667N/AN/ACHARITABLE$1,000
KARAN ELUZAR
255 PENN STREETBROOKLYNNY112118112N/AN/ACHARITABLE$1,000
KEREN YAGDIL TORAH
3054 BEDFORD AVENUEBROOKLYNNY112103714N/AN/ACHARITABLE$1,000
PAILE YOEDZ
163 HEWES STREETBROOKLYNNY112118055N/AN/ACHARITABLE$1,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$454,415TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$34,107ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$34,107ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$34,107TotalIncomeProducingActyAmt

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 PersonDAVID CHANA SIMKOWITZContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line165 SKILLMAN STREETAddressLine1
CityBROOKLYNCity
StateNYState
ZIP Code112052803ZIPCode
FieldValueIRS element (for citing)
Total Contributions$349,964TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Compensation Explanation CompensationExplanation

Compensation Explanation CompensationExplanationGrp (2 entries)

DAVID SIMKOWITZ
CHANA SIMKOWITZ

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxtAmtAmt
FEDERAL TAX$129
NYS DEPT OF LAW$250

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