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SIPOS FOUNDATION INC: Form 990PF, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
SIPOS FOUNDATION INC (EIN 23-7316423)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-12
IRS object ID
202631329349102833
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)
Return2026-05-12T11:48:35-07:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN204105798PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BEHAR & COMPANYBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1755 PARK AVENUE SUITE 160AddressLine1Txt
CityHUNTINGTONCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11743ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN237316423EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE SIPOS FOUNDATION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSIPOBusinessNameControlTxt
Phone5168129411PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12035 OCEAN BLVDAddressLine1Txt
CityATLANTIC BEACHCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11509ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonHOWARD TAUBPersonNm
Person TitleVice PresidentPersonTitleTxt
Signature2026-05-12SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonEdward J BeharPreparerPersonNm
PTINP00455255PTIN
Phone6314707977PhoneNum
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$86,710FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Dividends Rev And Expnss$2,723DividendsRevAndExpnssAmt
Dividends Net Invst Incm$2,723DividendsNetInvstIncmAmt
Dividends Adj Net Incm$2,723DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss-$145NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$12,892GrossSalesPriceAmt
Total Rev And Expnss$2,578TotalRevAndExpnssAmt
Total Net Invst Incm$2,723TotalNetInvstIncmAmt
Total Adj Net Incm$2,723TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$850AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$850AccountingFeesNetInvstIncmAmt
Accounting Fees Adj Net Incm$850AccountingFeesAdjNetIncmAmt
Taxes Rev And Expnss$504TaxesRevAndExpnssAmt
Taxes Net Invst Incm$504TaxesNetInvstIncmAmt
Taxes Adj Net Incm$504TaxesAdjNetIncmAmt
Other Expenses Rev And Expnss$25OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$25OtherExpensesNetInvstIncmAmt
Other Expenses Adj Net Incm$25OtherExpensesAdjNetIncmAmt
Tot Opr Expenses Rev And Expnss$1,379TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$1,379TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Adj Net Incm$1,379TotOprExpensesAdjNetIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$11,531ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$11,531ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$12,910TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$1,379TotalExpensesNetInvstIncmAmt
Total Expenses Adj Net Incm$1,379TotalExpensesAdjNetIncmAmt
Total Expenses Dsbrs Chrtbl$11,531TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$10,332ExcessRevenueOverExpensesAmt
Net Investment Income$1,344NetInvestmentIncomeAmt
Adjusted Net Income$1,344AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$477SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$570SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$570SavAndTempCashInvstEOYFMVAmt
Other Investments BOY$80,873OtherInvestmentsBOYAmt
Other Investments EOY$72,754OtherInvestmentsEOYAmt
Other Investments EOYFMV$86,140OtherInvestmentsEOYFMVAmt
Total Assets BOY$81,350TotalAssetsBOYAmt
Total Assets EOY$73,324TotalAssetsEOYAmt
Total Assets EOYFMV$86,710TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$81,350NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$73,324NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$81,350TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$73,324TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$81,350TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$73,324TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$81,350TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$10,332ExcessRevenueOverExpensesAmt
Other Increases$2,306OtherIncreasesAmt
Subtotal$73,324SubtotalAmt
Tot Net Ast Or Fund Balances EOY$73,324TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (6 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdAcquiredAcquiredDtSoldSoldDtGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
39 JPMORGAN EQUITY PREMIUMP2025-11-112025-11-11$2,193$2,176$17$17
7 VANGUARD GROWTH ETFP2025-11-112025-11-11$3,032$2,281$751$751
15 VANGUARD INTER-TERMP2025-11-112025-05-07$891$935-$44-$44
8 VANGUARD S&P 500 ETFP2025-11-112025-11-11$4,479$6,052-$1,573-$1,573
4 VANGUARD TOTAL STOCKP2025-11-112025-08-11$1,254$1,414-$160-$160
6 VANGUARD VALUE ETFP2025-11-112025-06-20$1,043$179$864$864
FieldValueIRS element (for citing)
Capital Gain Net Income-$145CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss-$145NetShortTermCapitalGainLossAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$19InvestmentIncomeExciseTaxAmt
Subtotal$19SubtotalAmt
Tax Based On Investment Income$19TaxBasedOnInvestmentIncomeAmt
Tax Due$19TaxDueAmt
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
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 Line1HOWARD TAUBBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone5168129411PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line12035 OCEAN BLVDAddressLine1Txt
CityATLANTIC BEACHCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11509ZIPCd
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
NEIL SIPOS
PO BOX 269ATLANTIC BEACHNY11509Vice President1.00$0
HOWARD TAUB
PO BOX 269ATLANTIC BEACHNY11509Vice President1.00$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$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$0AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$0TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$0AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$0CashDeemedCharitableAmt
Net Vl Noncharitable Assets$0NetVlNoncharitableAssetsAmt
Minimum Investment Return$0MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Tax Based On Investment Income$19TaxBasedOnInvestmentIncomeAmt
Total Tax$19TotalTaxAmt
Distributable Before Adj$19DistributableBeforeAdjAmt
Distributable Before Ded$19DistributableBeforeDedAmt
Distributable As Adjusted$0DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$11,531ExpensesAndContributionsAmt
Qualifying Distributions$11,531QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$0DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$7,500ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$6,142ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$7,766ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$11,083ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$9,124ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$41,615TotalExcessDistributionCyovAmt
Qualifying Distributions$11,531QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Remaining Distri From Corpus$11,531RemainingDistriFromCorpusAmt
Total Corpus$53,146TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$7,500ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$45,646ExcessDistriCyovToNextYrAmt
Excess From Year4$6,142ExcessFromYear4Amt
Excess From Year3$7,766ExcessFromYear3Amt
Excess From Year2$11,083ExcessFromYear2Amt
Excess From Year1$9,124ExcessFromYear1Amt
Excess From Current Year$11,531ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (7 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient Foundation StatusRecipientFoundationStatusCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
AA WORLD SERVICES
PO BOX 459NEW YORKNY10163PCGENERAL PURPOSE CONTRIBUTION$1,356
STEPPING STONES
PO BOX 452BEDFORD HILLSNY10507PCGENERAL PURPOSE CONTRIBUTION$2,000
TEMPLE ISRAEL
2655 CLUBHOUSE ROADMERRICKNY11566PCGENERAL PURPOSE CONTRIBUTION$3,000
RICHARD BRODSKY FOUNDATION
1247 MARA COURTATLANTIC BEACHNY11509PCGENERAL PURPOSE$150
ROCK AND WRAP IT UP
405 OCEANPOINT AVENUECEDARHURSTNY11516PCGENERAL$2,000
AMAZIN' METS FOUNDATION
41 SEAVER WAYFLUSHINGNY11368PCGENERAL$1,000
NY INTERGROUP
307 7TH AVE 303NEW YORKNY10001PCGENERAL$2,025
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$11,531TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$2,723RelatedOrExemptFunctionIncmAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm-$145RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$2,578RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$2,578TotalIncomeProducingActyAmt

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

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
Amt$850Amt
Net Investment Income$850NetInvestmentIncomeAmt
Adjusted Net Income$850AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

FieldValueIRS element (for citing)
DescINVESTMENT EXPENSESDesc
Revenue And Expenses Per Books$25RevenueAndExpensesPerBooksAmt
Net Investment Income$25NetInvestmentIncomeAmt
Adjusted Net Income$25AdjustedNetIncomeAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (3 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmtAdjusted Net IncomeAdjustedNetIncomeAmt
FEDERAL TAX$232$232$232
FOREIGN TAX$22$22$22
NEW YORK TAX$250$250$250

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