THE YLEF FOUNDATION: Form 990PF, tax year 2013

View the entire original 990 at ProPublica ↗

Organization: THE YLEF FOUNDATION (EIN 26-3587976)
Tax period: 2013-01-01 to 2013-12-31
Filed: 2014-07-31
IRS object ID: 201442129349100204
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
Explan Of Legis Political Actvts
General Explanation Attachment
Substantial Contributors Sch
Taxes Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2014-07-31T10:58:38-00:00	ReturnTs
Tax Period End	2013-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	JACOB ROSENFELD CPA	BusinessNameLine1

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	14 DR FRANK ROAD	AddressLine1
City	SPRING VALLEY	City
State	NY	State
ZIP Code	10977	ZIPCode

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

Filer Filer

Field	Value	IRS element (for citing)
EIN	263587976	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE YLEF FOUNDATION	BusinessNameLine1

Field	Value	IRS element (for citing)
Business Name Control	YLEF	BusinessNameControlTxt
Phone	7185993136	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	C/O FRIEDMAN 193 WILLIAMSBURG ST W	AddressLine1
City	BROOKLYN	City
State	NY	State
ZIP Code	11211	ZIPCode

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	LEONARD FRIEDMAN	PersonNm
Person Title	TRUSTEE	PersonTitleTxt
Signature	2014-07-31	SignatureDt
Discuss With Paid Preparer	false	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JACOB ROSENFELD	PreparerPersonNm
Phone	8454253393	PhoneNum
Preparation	2014-07-31	PreparationDt
Self Employed	Yes (X)	SelfEmployedInd

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)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
FMV Assets EOY	$87,151	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	$7,100	ContriRcvdRevAndExpnssAmt
Schedule B Not Required	Yes (X)	ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss	$2,361	InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm	$2,361	InterestOnSavNetInvstIncmAmt
Cap Gain Net Incm Net Invst Incm	$0	CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss	$9,461	TotalRevAndExpnssAmt
Total Net Invst Incm	$2,361	TotalNetInvstIncmAmt
Taxes Rev And Expnss	$176	TaxesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss	$176	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$0	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$0	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$10,165	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$10,165	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$10,341	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$0	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$10,165	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	-$880	ExcessRevenueOverExpensesAmt
Net Investment Income	$2,361	NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Sav And Temp Cash Invst BOY	$88,031	SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY	$87,151	SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV	$87,151	SavAndTempCashInvstEOYFMVAmt
Total Assets BOY	$88,031	TotalAssetsBOYAmt
Total Assets EOY	$87,151	TotalAssetsEOYAmt
Total Assets EOYFMV	$87,151	TotalAssetsEOYFMVAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Org Does Not Follow SFAS117	Yes (X)	OrgDoesNotFollowSFAS117Ind
Retained Earning BOY	$88,031	RetainedEarningBOYAmt
Retained Earning EOY	$87,151	RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY	$88,031	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$87,151	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$88,031	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$87,151	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$88,031	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	-$880	ExcessRevenueOverExpensesAmt
Subtotal	$87,151	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$87,151	TotNetAstOrFundBalancesEOYAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

Field	Value	IRS element (for citing)
Adjusted Qlfy Distri Yr2	$15,120	AdjustedQlfyDistriYr2Amt
Adjusted Qlfy Distri Yr3	$3,361	AdjustedQlfyDistriYr3Amt
Adjusted Qlfy Distri Yr4	$2,620	AdjustedQlfyDistriYr4Amt
Adjusted Qlfy Distri Yr5	$1,640	AdjustedQlfyDistriYr5Amt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$47	InvestmentIncomeExciseTaxAmt
Subtotal	$47	SubtotalAmt
Tax Based On Investment Income	$47	TaxBasedOnInvestmentIncomeAmt
Applied To Es Tax	$15	AppliedToEsTaxAmt
Total Payments And Credits	$15	TotalPaymentsAndCreditsAmt
Original Return Tax Paid	$15	OriginalReturnTaxPaidAmt
Tax Due	$32	TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

Field	Value	IRS element (for citing)
Legislative Political Acty	false	LegislativePoliticalActyInd
More Than100 Spent	false	MoreThan100SpentInd
Activities Not Previously Rpt	false	ActivitiesNotPreviouslyRptInd
Changes To Articles Or Bylaws	false	ChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Organization Dissolved Etc	false	OrganizationDissolvedEtcInd
Section508e Rqr Satisfied	Yes (true)	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
Comply With Public Insp Rqr	Yes (true)	ComplyWithPublicInspRqrInd
Website Address	N/A	WebsiteAddressTxt
Individual With Books	LEONARD FRIEDMAN	IndividualWithBooksNm
Phone	7185993136	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	193 WILLIAMSBURG ST WEST	AddressLine1
City	BROOKLYN	City
State	NY	State
ZIP Code	11211	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
Uncorrected Prior Acts	false	UncorrectedPriorActsInd
Undistributed Income PY	false	UndistributedIncomePYInd
Business Holdings	false	BusinessHoldingsInd
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

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
LEONARD FRIEDMAN
193 WILLIAMSBURG ST WEST	BROOKLYN	NY	11211	Trustee	000.00	$0
ESTHER FRIEDMAN
193 WILLIAMSBURG ST WEST	BROOKLYN	NY	11211	Trustee	000.00	$0

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Tax Based On Investment Income	$47	TaxBasedOnInvestmentIncomeAmt
Total Tax	$47	TotalTaxAmt
Distributable Before Adj	$47	DistributableBeforeAdjAmt
Distributable Before Ded	$47	DistributableBeforeDedAmt
Distributable As Adjusted	-$47	DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$10,165	ExpensesAndContributionsAmt
Qualifying Distributions	$10,165	QualifyingDistributionsAmt
Adjusted Qualifying Distri	$10,165	AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	-$47	DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5	$1,640	ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4	$2,620	ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3	$3,361	ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2	$15,120	ExcessDistributionCyovYr2Amt
Total Excess Distribution Cyov	$22,741	TotalExcessDistributionCyovAmt
Qualifying Distributions	$10,165	QualifyingDistributionsAmt
Remaining Distri From Corpus	$10,165	RemainingDistriFromCorpusAmt
Total Corpus	$32,906	TotalCorpusAmt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5	$1,687	ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr	$31,219	ExcessDistriCyovToNextYrAmt
Excess From Year4	$2,620	ExcessFromYear4Amt
Excess From Year3	$3,361	ExcessFromYear3Amt
Excess From Year2	$15,120	ExcessFromYear2Amt
Excess From Current Year	$10,165	ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Field	Value	IRS element (for citing)
Contributing Manager	NONE	ContributingManagerNm
Shareholder Manager	NONE	ShareholderManagerNm

Application Submission Info ApplicationSubmissionInfoGrp

Field	Value	IRS element (for citing)
Recipient Person	LEONARD FRIEDMAN	RecipientPersonNm

Recipient US Address RecipientUSAddress

Field	Value	IRS element (for citing)
Address Line1	193 WILLIAMSBURG ST WEST	AddressLine1
City	BROOKLYN	City
State	NY	State
ZIP Code	11211	ZIPCode

Field	Value	IRS element (for citing)
Recipient Phone	7185993136	RecipientPhoneNum
Form And Info And Materials	NONE SPECIFIC FORM, JUST A CLEAR DESCRIPTION OF THE NEEDED CHARITY	FormAndInfoAndMaterialsTxt
Submission Deadlines	NONE	SubmissionDeadlinesTxt
Restrictions On Awards	NONE	RestrictionsOnAwardsTxt

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (9 entries)

Address Line1RecipientUSAddress/AddressLine1	CityRecipientUSAddress/City	StateRecipientUSAddress/State	ZIP CodeRecipientUSAddress/ZIPCode	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt
Sharri Yosher
4102 16th Ave	Brooklyn	NY	11219	Donation	$5,100
Mesifta Moer Hatorah
1069 38st	Brooklyn	NY	11219	Donation	$2,000
Chibas Yerisholeim Rmbh
4802-A 12th Ave	Brooklyn	NY	11219	Donation	$187
Shari Torah
5 Buchanan Ct 111	Monroe	NY	10950	Donation	$53
Keren Hatzolah
306 Marcy Ave	Brooklyn	NY	11211	Donation	$55
Yetev Lev Jerusalem
143 Rodney ST	Brooklyn	NY	11211	Donation	$54
Reb Meir Baal Haonnas
18 Heyward St	Brooklyn	NY	11249	Donation	$416
United Talmudical Seminary
191 Rodny St	Brooklyn	NY	11211	Donation	$1,800
UTA
82 Lee Ave	Brooklyn	NY	11219	Donation	$500

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$10,165	TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

Field	Value	IRS element (for citing)
Unrelated Business Taxbl Incm	$2,361	UnrelatedBusinessTaxblIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Unrelated Business Taxbl Incm	$2,361	UnrelatedBusinessTaxblIncmAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$2,361	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	LEF FAMILY TRUST	ContributorPersonNm

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	193 WILLIAMSBURGH STREET WEST	AddressLine1
City	BROOKLYN	City
State	NY	State
ZIP Code	11211	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	$7,100	TotalContributionsAmt
Person Contribution	Yes (X)	PersonContributionInd

Explan Of Legis Political Actvts ExplanOfLegisPoliticalActvts

Field	Value	IRS element (for citing)
Medium Explanation	...	MediumExplanationTxt

General Explanation Attachment GeneralExplanationAttachment

Substantial Contributors Sch SubstantialContributorsSch

Substantial Contributor Detail SubstantialContributorDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	LEF FAMILY TRUST	BusinessNameLine1

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	193 WILLIAMSBURG ST WEST	AddressLine1
City	BROOKLYN	City
State	NY	State
ZIP Code	11211	ZIPCode

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxt	AmtAmt
Tax on investment income	$76
NY Char 500	$100

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