BIRCHAS SHMUEL FOUNDATION: Form 990PF, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- BIRCHAS SHMUEL FOUNDATION (EIN 32-0046301)
- Tax period
- 2011-12-01 to 2012-11-30
- Filed
- 2013-09-18
- IRS object ID
- 201312619349100301
- Schema version
- 2011v1.2
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-09-18T08:14:04-07:00 | Timestamp |
| Tax Period End Date | 2012-11-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | J H KOENIG & CO | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2 WEST 47TH STREET | AddressLine1 |
| City | NEW YORK | City |
| State | NY | State |
| ZIP Code | 10036 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnType |
| Tax Period Begin Date | 2011-12-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 320046301 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BIRCHAS SHMUEL FOUNDATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | BIRC | NameControl |
| Phone | 8453649464 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 45 MARINER WAY | AddressLine1 |
| City | MONSEY | City |
| State | NY | State |
| ZIP Code | 10952 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | SHAUL SEITLER | Name |
| Title | TRUSTEE | Title |
| Phone | 8453649464 | Phone |
| Date Signed | 2013-09-15 | DateSigned |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JOSEPH KOENIG | Name |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exempt PF | X | ExemptPF |
| FMV Assets EOY | 1298892 | FMVAssetsEOY |
| Method Of Accounting Cash | X | MethodOfAccountingCash |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Not Required To Attach Schedule B | X | NotRequiredToAttachScheduleB |
| Interest On Savings Rev And Expnss | 95754 | InterestOnSavingsRevAndExpnss |
| Interest On Savings Net Invst Incm | 95754 | InterestOnSavingsNetInvstIncm |
| Interest On Savings Adj Net Incm | 95754 | InterestOnSavingsAdjNetIncm |
| Capital Gain Net Incm Net Invst Incm | 0 | CapitalGainNetIncmNetInvstIncm |
| Other Income Rev And Expnss | 46185 | OtherIncomeRevAndExpnss |
| Other Income Net Invst Incm | 46185 | OtherIncomeNetInvstIncm |
| Other Income Adj Net Incm | 46185 | OtherIncomeAdjNetIncm |
| Total Revenue And Expenses | 141939 | TotalRevenueAndExpenses |
| Total Net Investment Income | 141939 | TotalNetInvestmentIncome |
| Total Adjusted Net Income | 141939 | TotalAdjustedNetIncome |
| Taxes Rev And Expnss | 250 | TaxesRevAndExpnss |
| Taxes Net Invst Incm | 250 | TaxesNetInvstIncm |
| Taxes Adj Net Incm | 250 | TaxesAdjNetIncm |
| Taxes Dsbrs Chrtbl Prps | 250 | TaxesDsbrsChrtblPrps |
| Tot Opr Expenses Rev And Expnss | 250 | TotOprExpensesRevAndExpnss |
| Tot Opr Expenses Net Invst Incm | 250 | TotOprExpensesNetInvstIncm |
| Tot Opr Expenses Adj Net Incm | 250 | TotOprExpensesAdjNetIncm |
| Tot Opr Expenses Dsbrs Chrtbl Prps | 250 | TotOprExpensesDsbrsChrtblPrps |
| Contri Gifts Paid Rev And Expnss | 39534 | ContriGiftsPaidRevAndExpnss |
| Contri Gifts Paid Dsbrs Chrtbl Prps | 39534 | ContriGiftsPaidDsbrsChrtblPrps |
| Total Expenses Rev And Expnss | 39784 | TotalExpensesRevAndExpnss |
| Total Expenses Net Invst Incm | 250 | TotalExpensesNetInvstIncm |
| Total Expenses Adj Net Incm | 250 | TotalExpensesAdjNetIncm |
| Total Expenses Dsbrs Chrtbl Prps | 39784 | TotalExpensesDsbrsChrtblPrps |
| Excess Of Revenue Over Expenses | 102155 | ExcessOfRevenueOverExpenses |
| Net Investment Income | 141689 | NetInvestmentIncome |
| Adjusted Net Income | 141689 | AdjustedNetIncome |
Balance Sheets BalanceSheets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | 347579 | CashBOY |
| Cash EOY | 1465476 | CashEOY |
| Cash EOYFMV | 1465476 | CashEOYFMV |
| Investments Other BOY | 883187 | InvestmentsOtherBOY |
| Investments Other EOY | -166584 | InvestmentsOtherEOY |
| Investments Other EOYFMV | -166584 | InvestmentsOtherEOYFMV |
| Total Assets BOY | 1230766 | TotalAssetsBOY |
| Total Assets EOY | 1298892 | TotalAssetsEOY |
| Total Assets EOYFMV | 1298892 | TotalAssetsEOYFMV |
| Total Liabilities EOY | 0 | TotalLiabilitiesEOY |
| Org That Follow SFAS117 | X | OrgThatFollowSFAS117 |
| Unrestricted BOY | 1230766 | UnrestrictedBOY |
| Unrestricted EOY | 1298892 | UnrestrictedEOY |
| Total Net Assets BOY | 1230766 | TotalNetAssetsBOY |
| Total Net Assets EOY | 1298892 | TotalNetAssetsEOY |
| Total Liabilities Net Assets BOY | 1230766 | TotalLiabilitiesNetAssetsBOY |
| Total Liabilities Net Assets EOY | 1298892 | TotalLiabilitiesNetAssetsEOY |
Changes In Net Assets Fund Balances ChangesInNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Net Assets Fund Balances BOY | 1230766 | TotalNetAssetsFundBalancesBOY |
| Excess Of Revenue Over Expenses | 102155 | ExcessOfRevenueOverExpenses |
| Subtotal | 1332921 | Subtotal |
| Other Decreases | 34029 | OtherDecreases |
| Total Net Assets Fund Balances EOY | 1298892 | TotalNetAssetsFundBalancesEOY |
Qlfy Und Sect4940e For Reduced Tax QlfyUndSect4940eForReducedTax
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable For4942 Tax | false | LiableFor4942Tax |
| Qualifying Distributions Year1 | 225862 | QualifyingDistributionsYear1 |
| Distribution Ratio Year1 | 0.000000 | DistributionRatioYear1 |
| Qualifying Distributions Year2 | 25977 | QualifyingDistributionsYear2 |
| Noncharitable Assets Year2 | 1213268 | NoncharitableAssetsYear2 |
| Distribution Ratio Year2 | 0.021411 | DistributionRatioYear2 |
| Distribution Ratio Year3 | 0.000000 | DistributionRatioYear3 |
| Qualifying Distributions Year4 | 33863 | QualifyingDistributionsYear4 |
| Noncharitable Assets Year4 | 425319 | NoncharitableAssetsYear4 |
| Distribution Ratio Year4 | 0.079618 | DistributionRatioYear4 |
| Total Distribution Ratio | 0.101029 | TotalDistributionRatio |
| Average Distribution Ratio | 0.025257 | AverageDistributionRatio |
| Net Noncharitable Assets | 892930 | NetNoncharitableAssets |
| Adjusted Noncharitable Assets | 22553 | AdjustedNoncharitableAssets |
| One Percent Net Investment Income | 1417 | OnePercentNetInvestmentIncome |
| Adj Nonchrtbl Assets And One | 23970 | AdjNonchrtblAssetsAndOnePct |
| Qualifying Distributions | 39784 | QualifyingDistributions |
Excise Tax Based On Investment Incm ExciseTaxBasedOnInvestmentIncm
| Field | Value | IRS element (for citing) |
|---|---|---|
| Domestic Org Meeting Sect4940e | X | DomesticOrgMeetingSect4940e |
| Investment Income Excise Tax | 1417 | InvestmentIncomeExciseTax |
| Tax Under Section511 | 0 | TaxUnderSection511 |
| Subtotal | 1417 | Subtotal |
| Tax Based On Investment Income | 1417 | TaxBasedOnInvestmentIncome |
| Tax Paid Original Return | 0 | TaxPaidOriginalReturn |
| Tax Due | 1417 | TaxDue |
| Amount Credited To Next Year | 0 | AmountCreditedToNextYear |
Statements Regarding Activities StatementsRegardingActivities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Activities | false | LegislativePoliticalActivities |
| More Than100 Spent | false | MoreThan100Spent |
| Form1120 POL Filed | false | Form1120POLFiled |
| Activities Not Prev Reported | false | ActivitiesNotPrevReported |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylaws |
| Unrelated Bus Income Over1000 | false | UnrelatedBusIncomeOver1000 |
| Termination Etc | false | TerminationEtc |
| Requirements Of Sect508e | true | RequirementsOfSect508e |
| At Least5000 In Assets | true | AtLeast5000InAssets |
| Form990 PF Filed With AG | true | Form990PFFiledWithAG |
| Private Operating Foundation | false | PrivateOperatingFoundation |
| New Substantial Contributors | false | NewSubstantialContributors |
| Interest In Controlled Entity | false | InterestInControlledEntity |
| Applicable Insurance Contract | false | ApplicableInsuranceContract |
| Comply With Public Inspection Rqr | true | ComplyWithPublicInspectionRqr |
| Website Address | N/A | WebsiteAddress |
| Books In Care Of Person Name | BIRCHAS SHMUEL FOUNDATION | BooksInCareOfPersonName |
| Books In Care Of Phone Number | 8453649464 | BooksInCareOfPhoneNumber |
Books In Care Of US Address BooksInCareOfUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 45 MARINER WAY | AddressLine1 |
| City | MONSEY | City |
| State | NY | State |
| ZIP Code | 10952 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Bank | false | ForeignBank |
Statements Regarding Acty4720 StatementsRegardingActy4720
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exchange With Dsqfly Person | false | SaleOrExchangeWithDsqflyPerson |
| Borrow Or Lend With Dsqfly Person | false | BorrowOrLendWithDsqflyPerson |
| Furnished Goods With Dsqfly Person | false | FurnishedGoodsWithDsqflyPerson |
| Pay Compensation To Dsqfly Person | false | PayCompensationToDsqflyPerson |
| Transfer Assets To Dsqfly Person | false | TransferAssetsToDsqflyPerson |
| Payment To Government Offical | false | PaymentToGovernmentOffical |
| Uncorrected Prior Acts | false | UncorrectedPriorActs |
| Undistributed Income Prior Years | false | UndistributedIncomePriorYears |
| Business Holdings | false | BusinessHoldings |
| Excess Business Holdings | false | ExcessBusinessHoldings |
| Jeopardy Investments | false | JeopardyInvestments |
| Uncorrected Jeopardy Investments | false | UncorrectedJeopardyInvestments |
| Influence Legislation | false | InfluenceLegislation |
| Influence Election | false | InfluenceElection |
| Grants To Individuals | false | GrantsToIndividuals |
| Grants To Organizations | false | GrantsToOrganizations |
| Noncharitable Purpose | false | NoncharitablePurpose |
| Rcv Funds To Pay Prsnl Bnft Contract | false | RcvFundsToPayPrsnlBnftContract |
| Pay Premiums Prsnl Bnft Contract | false | PayPremiumsPrsnlBnftContract |
| Prohibited Tax Shelter Transactn | false | ProhibitedTaxShelterTransactn |
Ofcr Dir Trustees Key Employee Info OfcrDirTrusteesKeyEmployeeInfo
Ofcr Dir Trustees Or Key Employee OfcrDirTrusteesOrKeyEmployee (2 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | TitleTitle | Avg Hours Per Wk Devoted To PositionAvgHoursPerWkDevotedToPosition | CompensationCompensation | Contri To Empl Benefit Plans EtcContriToEmplBenefitPlansEtc | Expense Account Other AllowancesExpenseAccountOtherAllowances |
|---|---|---|---|---|---|---|---|---|
| SHAUEL SEITLER | ||||||||
| 45 MARINER WAY | MONSEY | NY | 10952 | TRUSTEE | 1.00 | 0 | 0 | 0 |
| EVA SEITLER | ||||||||
| 45 MARINER WAY | MONSEY | NY | 10952 | TRUSTEE | 1.00 | 0 | 0 | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Highest Paid Empl NONE | NONE | CompOfHighestPaidEmplNONE |
| Tot Number Of Oth Empl Paid Over50k | 0 | TotNumberOfOthEmplPaidOver50k |
| Comp Of Hghst Paid Cntrct NONE | NONE | CompOfHghstPaidCntrctNONE |
| Tot Number Of Cntrct Paid Over50k | 0 | TotNumberOfCntrctPaidOver50k |
Summary Of Direct Charitable Acty SummaryOfDirectCharitableActy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | DIRECT CONTRIBUTIONS TO EDUCATIONAL AND CHARITABLE INSTITUTIONSSEE PART XV FOR DETAILS | Description1 |
| Expenses1 | 39534 | Expenses1 |
Minimum Investment Return MinimumInvestmentReturn
| Field | Value | IRS element (for citing) |
|---|---|---|
| Avg Monthly FMV Of Securities | 0 | AvgMonthlyFMVOfSecurities |
| Avg Monthly Cash Balances | 906528 | AvgMonthlyCashBalances |
| FMV All Other Noncharitable Assets | 0 | FMVAllOtherNoncharitableAssets |
| Total FMV Of Unused Assets | 906528 | TotalFMVOfUnusedAssets |
| Adj Total FMV Of Unused Assets | 906528 | AdjTotalFMVOfUnusedAssets |
| Cash Deemed Charitable | 13598 | CashDeemedCharitable |
| Net Noncharitable Assets | 892930 | NetNoncharitableAssets |
| Minimum Investment Return | 44647 | MinimumInvestmentReturn |
Distributable DistributableAmount
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | 44647 | MinimumInvestmentReturn |
| Tax Based On Investment Income | 1417 | TaxBasedOnInvestmentIncome |
| Total Tax | 1417 | TotalTax |
| Distributable Amount Before Adj | 43230 | DistributableAmountBeforeAdj |
| Distributable Amount Before Ded | 43230 | DistributableAmountBeforeDed |
| Distributable Amount As Adjusted | 43230 | DistributableAmountAsAdjusted |
Qualifying Distributions QualifyingDistributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | 39784 | ExpensesAndContributions |
| Qualifying Distributions | 39784 | QualifyingDistributions |
| One Pct Sect4940e Org Net Invst Incm | 1417 | OnePctSect4940eOrgNetInvstIncm |
| Adj Qualifying Distributions | 38367 | AdjQualifyingDistributions |
Undistributed Income UndistributedIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable Amount As Adjusted | 43230 | DistributableAmountAsAdjusted |
| Excess Distri Carryover Year5 | 102543 | ExcessDistriCarryoverYear5 |
| Excess Distri Carryover Year4 | 12747 | ExcessDistriCarryoverYear4 |
| Excess Distri Carryover Year3 | 38393 | ExcessDistriCarryoverYear3 |
| Excess Distri Carryover Year1 | 233325 | ExcessDistriCarryoverYear1 |
| Total Excess Distri Carryover | 387008 | TotalExcessDistriCarryover |
| Qualifying Distributions | 39784 | QualifyingDistributions |
| Applied To Current Year | 39534 | AppliedToCurrentYear |
| Remaining Distri From Corpus | 250 | RemainingDistriFromCorpus |
| Total Corpus | 387258 | TotalCorpus |
| Undistributed Income CY | 3696 | UndistributedIncomeCY |
| Excess Distri Cyov From Year5 | 102543 | ExcessDistriCyovFromYear5 |
| Excess Distri Cyov To Next Year | 284715 | ExcessDistriCyovToNextYear |
| Excess From Year4 | 12747 | ExcessFromYear4 |
| Excess From Year3 | 38393 | ExcessFromYear3 |
| Excess From Year1 | 233325 | ExcessFromYear1 |
| Excess From Current Year | 250 | ExcessFromCurrentYear |
Supplementary Information SupplementaryInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | NA | ContributingManager |
| Shareholder Manager | NA | ShareholderManager |
| Only Contributes To Preselected | X | OnlyContributesToPreselected |
Grant Or Contri Paid During Year GrantOrContriPaidDuringYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person Name | SEE SCHEDULE ATTACHED | RecipientPersonName |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 0 | AddressLine1 |
| City | MONSEY | City |
| State | NY | State |
| ZIP Code | 10952 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Foundation Status | 501c3 | RecipientFoundationStatus |
| Purpose Of Grant Or Contribution | EDUCATIONALRELIGIOUS | PurposeOfGrantOrContribution |
| Amount | $39,534 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Grant Or Contri Paid During Year | 39534 | TotGrantOrContriPaidDuringYear |
Analysis Income Producing Acty AnalysisIncomeProducingActy
Int On Savings And Temp Cash Invst IntOnSavingsAndTempCashInvst
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Code | 900099 | BusinessCode |
| Unrelated Business Income | $95,754 | UnrelatedBusinessIncomeAmount |
| Exclusion Code | 14 | ExclusionCode |
Subtotals Part XVIA SubtotalsPartXVIA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Income | $95,754 | UnrelatedBusinessIncomeAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Part XVIA | 95754 | TotalPartXVIA |
Trnsfr Tr Rln With Noncharitable EO TrnsfrTrRlnWithNoncharitableEO
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Noncharitable EO | false | TrnsfrOfCashToNoncharitableEO |
| Trnsfr Oth Assets Noncharitable EO | false | TrnsfrOthAssetsNoncharitableEO |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssets |
| Purchase Assets Noncharitable EO | false | PurchaseAssetsNoncharitableEO |
| Rental Of Facilities Etc | false | RentalOfFacilitiesEtc |
| Reimbursement Arrangements | false | ReimbursementArrangements |
| Loans Or Loan Guarantees | false | LoansOrLoanGuarantees |
| Performance Of Services Etc | false | PerformanceOfServicesEtc |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtc |
| Relationships Noncharitable E Os | false | RelationshipsNoncharitableEOs |
Other Decreases Schedule OtherDecreasesSchedule
Other Decreases OtherDecreases
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | ADJUSTMENT FOR K-1 INCOME | Description |
| Amount | $34,029 | Amount |
Other Income Schedule2 OtherIncomeSchedule2
Other Income OtherIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | FROM SHEBOYAGAN K-1 | Description |
| Revenue And Expenses Per Books | 46185 | RevenueAndExpensesPerBooks |
| Net Investment Income | 46185 | NetInvestmentIncome |
| Adjusted Net Income | 46185 | AdjustedNetIncome |
Taxes Schedule TaxesSchedule
Taxes Taxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amount | $250 | Amount |
| Net Investment Income | 250 | NetInvestmentIncome |
| Adjusted Net Income | 250 | AdjustedNetIncome |
| Disbursements Charitable Prps | 250 | DisbursementsCharitablePrps |
Comments