KEREN MORDECHAI YAAKOV AND CHAYA BLIMA ELJKAS INC: Form 990PF, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- KEREN MORDECHAI YAAKOV AND CHAYA BLIMA ELJKAS INC (EIN 13-3534646)
- Tax period
- 2024-03-01 to 2025-02-28
- Filed
- 2026-01-14
- IRS object ID
- 202630149349100013
- Schema version
- 2024v5.2
- 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
- Investments Other Schedule2
- Other Assets Schedule
- Other Expenses Schedule
- Other Liabilities Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-01-14T21:43:44-06:00 | ReturnTs |
| Tax Period End | 2025-02-28 | TaxPeriodEndDt |
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2024-03-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 133534646 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KEREN MY & CB ELIAS INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % MJ ELIAS | InCareOfNm |
| Business Name Control | KERE | BusinessNameControlTxt |
| Phone | 7184314954 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | c/o ELIAS 1442 44TH STREET | AddressLine1Txt |
| City | BROOKLYN | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11219 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MJ ELIAS | PersonNm |
| Person Title | MANAGER | PersonTitleTxt |
| Phone | 7184314954 | PhoneNum |
| Signature | 2026-01-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MOSHE A STEINBERG | PreparerPersonNm |
| PTIN | P01265753 | PTIN |
| Phone | 9172047056 | PhoneNum |
| Preparation | 2026-01-14 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $960,067 | 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 | $1,300 | ContriRcvdRevAndExpnssAmt |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Total Rev And Expnss | $1,300 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $0 | TotalNetInvstIncmAmt |
| Other Expenses Rev And Expnss | $95 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Dsbrs Chrtbl | $95 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $95 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $95 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $1,800 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $1,800 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $1,895 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $1,895 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$595 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $3,901 | CashBOYAmt |
| Cash EOY | $1,667 | CashEOYAmt |
| Cash EOYFMV | $1,667 | CashEOYFMVAmt |
| Other Investments BOY | $649,503 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $649,503 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $3,400 | OtherInvestmentsEOYFMVAmt |
| Other Assets BOY | $938,036 | OtherAssetsBOYAmt |
| Other Assets EOY | $936,975 | OtherAssetsEOYAmt |
| Other Assets EOYFMV | $955,000 | OtherAssetsEOYFMVAmt |
| Total Assets BOY | $1,591,440 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,588,145 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $960,067 | TotalAssetsEOYFMVAmt |
| Other Liabilities BOY | $80,000 | OtherLiabilitiesBOYAmt |
| Other Liabilities EOY | $77,300 | OtherLiabilitiesEOYAmt |
| Total Liabilities BOY | $80,000 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $77,300 | TotalLiabilitiesEOYAmt |
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
| Capital Stock BOY | $1,000 | CapitalStockBOYAmt |
| Capital Stock EOY | $1,000 | CapitalStockEOYAmt |
| Retained Earning BOY | $1,510,440 | RetainedEarningBOYAmt |
| Retained Earning EOY | $1,509,845 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $1,511,440 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $1,510,845 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $1,591,440 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $1,588,145 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $1,511,440 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$595 | ExcessRevenueOverExpensesAmt |
| Subtotal | $1,510,845 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $1,510,845 | TotNetAstOrFundBalancesEOYAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $0 | InvestmentIncomeExciseTaxAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $0 | TaxBasedOnInvestmentIncomeAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
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 |
| 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 | false | NewSubstantialContributorsInd |
| Own Controlled Entity | false | OwnControlledEntityInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (true) | ComplyWithPublicInspRqrInd |
| Website Address | WWW.GUIDESTAR.ORG | WebsiteAddressTxt |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7184314954 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1442 44TH STREET | AddressLine1Txt |
| City | BROOKLYN | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11219 | ZIPCd |
| 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 |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|---|---|---|---|
| MJ ELIAS | ||||||||
| 1442 44TH STREET | BROOKLYN | NY | 11219 | MANAGER | 2.00 | $0 | $0 | $0 |
| CHASKEL ELIAS | ||||||||
| 1516 44TH STREET | BROOKLYN | NY | 11219 | MANAGER | 1.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Other Employee Paid Over50k | 0 | OtherEmployeePaidOver50kCnt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
| Contractor Paid Over50k | 0 | ContractorPaidOver50kCnt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $3,400 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $2,039 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $955,000 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $960,439 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Adjusted Total FMV Of Unused Ast | $960,439 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $14,407 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $946,032 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $47,302 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $47,302 | MinimumInvestmentReturnAmt |
| Distributable Before Adj | $47,302 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $47,302 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $47,302 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $1,895 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $1,895 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $47,302 | DistributableAsAdjustedAmt |
| Excess Distribution Cyov Yr5 | $1,323 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $1,328 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $716,051 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $68,638 | ExcessDistributionCyovYr2Amt |
| Total Excess Distribution Cyov | $787,340 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $1,895 | QualifyingDistributionsAmt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $47,302 | AppliedToCurrentYearAmt |
| Total Corpus | $787,340 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov From Yr5 | $1,323 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $786,017 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $1,328 | ExcessFromYear4Amt |
| Excess From Year3 | $716,051 | ExcessFromYear3Amt |
| Excess From Year2 | $68,638 | ExcessFromYear2Amt |
Private Operating Foundations PrivateOperatingFoundationsGrp
Lessor Adj Net Incm Min Invst Ret LessorAdjNetIncmMinInvstRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $0 | CurrentYearAmt |
| Total | $0 | TotalAmt |
Qualifying Distributions QualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | MJ ELIAS | ContributingManagerNm |
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | YESHIVA KEDUSHAT ZION | BusinessNameLine1Txt |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1532 47TH STREET | AddressLine1Txt |
| City | BROOKLYN | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11219 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Foundation Status | PC Public charity de | RecipientFoundationStatusTxt |
| Grant Or Contribution Purpose | TO ASSIST IN COVERING EXPENSES | GrantOrContributionPurposeTxt |
| Amt | $1,800 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $1,800 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
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 |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp (20 entries)
| Category Or ItemCategoryOrItemTxt | Listed At Cost Or FMVListedAtCostOrFMVCd | Book ValueBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| INVESTMENTS | AT COST | $649,503 | $3,400 |
| FMV | |||
| FMV | |||
| FMV | |||
| FMV | |||
| FMV | |||
| FMV | |||
| FMV | |||
| FMV | |||
| FMV | |||
| FMV | |||
| FMV | |||
| FMV | |||
| FMV | |||
| FMV | |||
| FMV | |||
| FMV | |||
| FMV | |||
| FMV | |||
| FMV |
Other Assets Schedule OtherAssetsSchedule
Other Assets Schedule OtherAssetsScheduleGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PARTNERSHIP | Desc |
| BOY Book Value | $938,036 | BOYBookValueAmt |
| EOY Book Value | $936,975 | EOYBookValueAmt |
| EOYFMV | $955,000 | EOYFMVAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | BANK EXPENSE | Desc |
| Revenue And Expenses Per Books | $95 | RevenueAndExpensesPerBooksAmt |
| Disbursements Charitable Prps | $95 | DisbursementsCharitablePrpsAmt |
Other Liabilities Schedule OtherLiabilitiesSchedule
Other Liabilities Detail OtherLiabilitiesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | INTEREST FREE LONG TERM L | Desc |
| BOY Book Value | $80,000 | BOYBookValueAmt |
| EOY Book Value | $77,300 | EOYBookValueAmt |