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HESHY AND CHAYA GROSS SPECIAL ACCOUNT TR: Form 990PF, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
HESHY AND CHAYA GROSS SPECIAL ACCOUNT TR (EIN 13-7039705)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-04-23
IRS object ID
202601139349100240
Schema version
2025v4.1
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)
Return2026-04-23T13:07:58-07:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN133358774PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Bernath & Rosenberg PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1126 Spruce StreetAddressLine1Txt
CityCedarhurstCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11516ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN137039705EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1HESHY & CHAYA GROSS SPECIAL ACCOUNT TRBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlHESHBusinessNameControlTxt
Phone8455548656PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line16 BARTLETT ROADAddressLine1Txt
CityMONSEYCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10952ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonHARRY GROSSPersonNm
Person TitleTrusteePersonTitleTxt
Signature2026-04-23SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonChaya S KohnPreparerPersonNm
PTINP01266684PTIN
Phone2122211140PhoneNum
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$409,684FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$80,000ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$48InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$48InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss$3,368DividendsRevAndExpnssAmt
Dividends Net Invst Incm$3,368DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$6,208NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$34,891GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$6,208CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$89,624TotalRevAndExpnssAmt
Total Net Invst Incm$9,624TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss$830AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$415AccountingFeesNetInvstIncmAmt
Accounting Fees Chrtbl Prps$415AccountingFeesChrtblPrpsAmt
Taxes Rev And Expnss$51TaxesRevAndExpnssAmt
Other Expenses Rev And Expnss$3,439OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$3,339OtherExpensesNetInvstIncmAmt
Other Expenses Dsbrs Chrtbl$100OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$4,320TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$3,754TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$515TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$126,140ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$126,140ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$130,460TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$3,754TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$126,655TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$40,836ExcessRevenueOverExpensesAmt
Net Investment Income$5,870NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$83,193CashBOYAmt
Cash EOY$36,087CashEOYAmt
Cash EOYFMV$36,087CashEOYFMVAmt
Corporate Stock BOY$235,245CorporateStockBOYAmt
Corporate Stock EOY$241,475CorporateStockEOYAmt
Corporate Stock EOYFMV$373,597CorporateStockEOYFMVAmt
Total Assets BOY$318,438TotalAssetsBOYAmt
Total Assets EOY$277,562TotalAssetsEOYAmt
Total Assets EOYFMV$409,684TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Retained Earning BOY$318,438RetainedEarningBOYAmt
Retained Earning EOY$277,562RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$318,438TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$277,562TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$318,438TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$277,562TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$318,438TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$40,836ExcessRevenueOverExpensesAmt
Subtotal$277,602SubtotalAmt
Other Decreases$40OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$277,562TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (4 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdAcquiredAcquiredDtSoldSoldDtGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
ST COVERED THRU MERRILLP2025-05-152025-05-15$3,450$3,199$251$251
LT COVERED THRU MERRILLP2020-05-152025-05-15$31,340$25,406$5,934$5,934
LT NONCOVERED THRU MERRILLP2020-05-152025-05-15$78$78
CAPITAL GAIN DISTRIBUTIONSP2020-05-152025-05-15$23$23$23
FieldValueIRS element (for citing)
Capital Gain Net Income$6,208CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss$251NetShortTermCapitalGainLossAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$82InvestmentIncomeExciseTaxAmt
Subtotal$82SubtotalAmt
Tax Based On Investment Income$82TaxBasedOnInvestmentIncomeAmt
Tax Due$82TaxDueAmt
Applied To ES Tax$0AppliedToESTaxAmt

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 SatisfiedfalseSection508eRqrSatisfiedInd
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

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1HARRY GROSSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8455548656PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line16 BARTLETT ROADAddressLine1Txt
CityMONSEYCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10952ZIPCd
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
Acts Fail To Qlfy As ExceptionsfalseActsFailToQlfyAsExceptionsInd
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
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
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
HARRY GROSS
6 BARTLETT ROADMONSEYNY10952Trustee0.00$0
HARRIETTE GROSS
6 BARTLETT ROADMONSEYNY10952Trustee0.00$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$333,400AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$59,494AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$392,894TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$392,894AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$5,893CashDeemedCharitableAmt
Net Vl Noncharitable Assets$387,001NetVlNoncharitableAssetsAmt
Minimum Investment Return$19,350MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$19,350MinimumInvestmentReturnAmt
Tax Based On Investment Income$82TaxBasedOnInvestmentIncomeAmt
Total Tax$82TotalTaxAmt
Distributable Before Adj$19,268DistributableBeforeAdjAmt
Distributable Before Ded$19,268DistributableBeforeDedAmt
Distributable As Adjusted$19,268DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$126,655ExpensesAndContributionsAmt
Qualifying Distributions$126,655QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$19,268DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$93,158ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$67,323ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$49,984ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$84,607ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$51,168ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$346,240TotalExcessDistributionCyovAmt
Qualifying Distributions$126,655QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$19,268AppliedToCurrentYearAmt
Remaining Distri From Corpus$107,387RemainingDistriFromCorpusAmt
Total Corpus$453,627TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$93,158ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$360,469ExcessDistriCyovToNextYrAmt
Excess From Year4$67,323ExcessFromYear4Amt
Excess From Year3$49,984ExcessFromYear3Amt
Excess From Year2$84,607ExcessFromYear2Amt
Excess From Year1$51,168ExcessFromYear1Amt
Excess From Current Year$107,387ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerHARRY GROSSContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (5 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
Various recognized charities
VARIOUSMONSEYNY10952NONEPCCHARITABLE$62,540
CONG ZICHRON SHLOME
5014 16 AVE STE 132BROOKLYNNY11204NONEPCCHARITABLE$20,500
CONG OTZAR DA'AT
3904 15TH AVEBROOKLYNNY11218NONEPCCHARITABLE$12,000
YESHIVA KEREN ORAH
1339 52ND STREETBROOKLYNNY11219NONEPCCHARITABLE$21,100
THE DONORS FUND
1777 AVE OF THE STATES STE 103LAKEWOODNJ08701NONEPCCHARITABLE$10,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$126,140TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$48ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$3,368ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion$6,208ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$9,624ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$9,624TotalIncomeProducingActyAmt

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 PersonHARRY HARRIETTE GROSSContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line16 BARTLETT ROADAddressLine1Txt
CityMONSEYCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10952ZIPCd
FieldValueIRS element (for citing)
Total Contributions$80,000TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
Categoryaccounting feesCategoryTxt
Amt$830Amt
Net Investment Income$415NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$415DisbursementsCharitablePrpsAmt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

FieldValueIRS element (for citing)
StockMERRILL LYNCH SECURITIESStockNm
EOY Book Value$241,475EOYBookValueAmt
EOYFMV$373,597EOYFMVAmt

Other Decreases Schedule OtherDecreasesSchedule

Other Decreases Detail OtherDecreasesDetail

FieldValueIRS element (for citing)
Descmisc. adjustmentDesc
Amt$40Amt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
BROKERAGE ADVISORY FEES$3,339$3,339
FILING FEE$100$100

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
Categoryexcise taxCategoryTxt
Amt$51Amt

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