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BRUCHA VYEHOSHUA FOUNDATION TRUST: Form 990PF, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
BRUCHA VYEHOSHUA FOUNDATION TRUST (EIN 81-0889572)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-14
IRS object ID
202601349349102865
Schema version
2025v4.0
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)
Return2026-05-14T12:50:26-04:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN133747570PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WEISS & COMPANY LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line118 EAST 41ST STREETAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP100176270ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN810889572EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BRUCHA VYEHOSHUA FOUNDATION TRUSTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlBRUCBusinessNameControlTxt
Phone7184380273PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11542 53RD STREETAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP112193956ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJACQUES FREUNDPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone2123023400PhoneNum
Signature2026-05-07SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonABRAHAM WEISSPreparerPersonNm
PTINP00020893PTIN
Phone2123023400PhoneNum
Preparation2026-05-07PreparationDt
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$2,372,356FMVAssetsEOYAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$75,000ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$131,701InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$131,701InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$131,701InterestOnSavingsAdjNetIncmAmt
Total Rev And Expnss$206,701TotalRevAndExpnssAmt
Total Net Invst Incm$131,701TotalNetInvstIncmAmt
Total Adj Net Incm$131,701TotalAdjNetIncmAmt
Taxes Rev And Expnss$3,000TaxesRevAndExpnssAmt
Taxes Net Invst Incm$3,000TaxesNetInvstIncmAmt
Taxes Dsbrs Chrtbl$3,000TaxesDsbrsChrtblAmt
Other Expenses Rev And Expnss$258OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$258OtherExpensesNetInvstIncmAmt
Other Expenses Dsbrs Chrtbl$258OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$3,258TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$3,258TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$3,258TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$136,600ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$136,600ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$139,858TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$3,258TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$139,858TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$66,843ExcessRevenueOverExpensesAmt
Net Investment Income$128,443NetInvestmentIncomeAmt
Adjusted Net Income$131,701AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$368,874CashBOYAmt
Cash EOY$373,356CashEOYAmt
Cash EOYFMV$373,356CashEOYFMVAmt
Sav And Temp Cash Invst EOY$599,000SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$599,000SavAndTempCashInvstEOYFMVAmt
Other Nts And Loans Rcvbl$1,400,000OtherNtsAndLoansRcvblAmt
Other Nts And Loans Rcvbl BOY$1,936,639OtherNtsAndLoansRcvblBOYAmt
Other Nts And Loans Rcvbl EOY$1,400,000OtherNtsAndLoansRcvblEOYAmt
Other Nts And Loans Rcvbl EOYFMV$1,400,000OtherNtsAndLoansRcvblEOYFMVAmt
Total Assets BOY$2,305,513TotalAssetsBOYAmt
Total Assets EOY$2,372,356TotalAssetsEOYAmt
Total Assets EOYFMV$2,372,356TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$2,305,513NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$2,372,356NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$2,305,513TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$2,372,356TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$2,305,513TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$2,372,356TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$2,305,513TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$66,843ExcessRevenueOverExpensesAmt
Subtotal$2,372,356SubtotalAmt
Tot Net Ast Or Fund Balances EOY$2,372,356TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$1,785InvestmentIncomeExciseTaxAmt
Subtotal$1,785SubtotalAmt
Tax Based On Investment Income$1,785TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$2,983EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$2,983TotalPaymentsAndCreditsAmt
Overpayment$1,198OverpaymentAmt
Applied To ES Tax$1,198AppliedToESTaxAmt

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
Form990 PF Filed With Atty GenfalseForm990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt
Individual With BooksJACQUES FREUNDIndividualWithBooksNm
Phone7184380273PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line11542 53RD STREETAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP112193956ZIPCd
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
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
JACQUES FREUND
1542 53RD STREETBROOKLYNNY112193956TRUSTEE2.00$0$0$0
LIBU FREUND
1542 53RD STREETBROOKLYNNY112193956TRUSTEE0.50$0$0$0
LEONARD FREUND
1351 51ST STREETBROOKLYNNY112193642TRUSTEE0.50$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$784,651AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$1,521,419FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$2,306,070TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$2,306,070AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$34,591CashDeemedCharitableAmt
Net Vl Noncharitable Assets$2,271,479NetVlNoncharitableAssetsAmt
Minimum Investment Return$113,574MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$113,574MinimumInvestmentReturnAmt
Tax Based On Investment Income$1,785TaxBasedOnInvestmentIncomeAmt
Total Tax$1,785TotalTaxAmt
Distributable Before Adj$111,789DistributableBeforeAdjAmt
Distributable Before Ded$111,789DistributableBeforeDedAmt
Distributable As Adjusted$111,789DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$139,858ExpensesAndContributionsAmt
Qualifying Distributions$139,858QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$111,789DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$23,317ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$27,467ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$14,315ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$53,586ExcessDistributionCyovYr2Amt
Total Excess Distribution Cyov$118,685TotalExcessDistributionCyovAmt
Qualifying Distributions$139,858QualifyingDistributionsAmt
Applied To Current Year$111,789AppliedToCurrentYearAmt
Remaining Distri From Corpus$28,069RemainingDistriFromCorpusAmt
Total Corpus$146,754TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$23,317ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$123,437ExcessDistriCyovToNextYrAmt
Excess From Year4$27,467ExcessFromYear4Amt
Excess From Year3$14,315ExcessFromYear3Amt
Excess From Year2$53,586ExcessFromYear2Amt
Excess From Current Year$28,069ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerJACQUES FREUNDContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (14 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
CONGREGATION YETEV LEV D'SATMAR
PO BOX 110506BROOKLYNNY112110506NONEPCCHARITABLE$62,000
CONGREGATION KAHAL YIREI HASHEM
5306 16TH AVENUEBROOKLYNNY112041425NONEPCCHARITABLE$12,500
CONGREGATION ATZEI CHAIM OF SIGET
1511 50TH STREETBROOKLYNNY112193746NONEPCCHARITABLE$10,000
BENOS MELUCHIM
21 SEVEN SPRINGS ROADMONROENY109502400NONEPCCHARITABLE$9,000
KEREN MELAMDIM DSATMAR INC
1256 56TH STREETBROOKLYNNY112194589NONEPCCHARITABLE$8,000
TOV V'CHESSED
183 WILSON STREETBROOKLYNNY112117578NONEPCCHARITABLE$7,100
YESHIVA MEOR HATALMUD
1368 39TH STREETBROOKLYNNY112183616NONEPCCHARITABLE$6,500
CONGREGATION ZICHRON ELIMELECH
1262 EAST 9TH STREETBROOKLYNNY112305108NONEPCCHARITABLE$5,000
MISCELLANEOUS ORGANIZED CHARITIES
1542 53RD STREETBROOKLYNNY112193956NONEPCCHARITABLE$4,600
CONGREGATION RACHMISTRIVKA INC
1164 45TH STREETBROOKLYNNY112192028NONEPCCHARITABLE$3,600
CONGREGATION BAIS PINCHUS SHOLEM
237 ENCLAVE BOULEVARDLAKEWOODNJ087015792NONEPCCHARITABLE$2,500
MOSDOS BETH YOSEF ZVI
543 BEDFORD AVENUEBROOKLYNNY112118511NONEPCCHARITABLE$2,000
KEREN MENACHEM
402 BERRY STREETBROOKLYNNY112496041NONEPCCHARITABLE$2,000
CONGREGATION NACHLAS MOSHE MAKAVA
25 DANA ROADMONSEYNY109522310NONEPCCHARITABLE$1,800
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$136,600TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$131,701ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$131,701ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$131,701TotalIncomeProducingActyAmt

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 PersonJACQUES FREUNDContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line11542 53RD STREETAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP112193956ZIPCd
FieldValueIRS element (for citing)
Total Contributions$75,000TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Expln Of Non Filing With AG Stmt ExplnOfNonFilingWithAGStmt

FieldValueIRS element (for citing)
ExplanationN/AExplanationTxt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
EXPENSES
BANK CHARGES$258$258$258

Other Notes Loans Rcvbl Short Sch2 OtherNotesLoansRcvblShortSch2

Other Notes Loans Rcvbl Short OtherNotesLoansRcvblShortGrp

Organization501c3 Name Organization501c3Name

FieldValueIRS element (for citing)
Business Name Line1LOANS RECEIVABLEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Balance Due$1,400,000BalanceDueAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryTAXESCategoryTxt
Amt$3,000Amt
Net Investment Income$3,000NetInvestmentIncomeAmt
Disbursements Charitable Prps$3,000DisbursementsCharitablePrpsAmt

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