SILBER FOUNDATION IRRV TR 02-10-00: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: SILBER FOUNDATION IRRV TR 02-10-00 (EIN 36-7295487)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-05-01
IRS object ID: 202421229349102482
Schema version: 2023v5.0
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
Form 990-PF
Other Increases Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-05-01T13:56:43-07:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	200431281	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	WILSON BUSINESS SERVICES	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	204 LAGOON DR	AddressLine1Txt
City	NORTHFIELD	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	60093	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990PF	ReturnTypeCd
Tax Period Begin	2023-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	367295487	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	The Silber Foundation	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	SILB	BusinessNameControlTxt
Phone	5163180319	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	16 Plymouth Rd	AddressLine1Txt
City	Port Washington	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11050	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Norman Silber	PersonNm
Person Title	Trustee	PersonTitleTxt
Phone	5163180319	PhoneNum
Signature	2024-04-27	SignatureDt

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	Norman	PersonFirstNm
Person Last	Silber	PersonLastNm

Field	Value	IRS element (for citing)
SSN	XXX-XX-XXXX	SSN

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	JENNY DENOSAQUO WILSON	PreparerPersonNm
PTIN	P01467581	PTIN
Phone	8475012559	PhoneNum
Preparation	2024-04-27	PreparationDt
Self Employed	Yes (X)	SelfEmployedInd

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd
Federated Assurance Level	FAL1	FederatedAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
FMV Assets EOY	$8,416	FMVAssetsEOYAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Field	Value	IRS element (for citing)
Schedule B Not Required	Yes (X)	ScheduleBNotRequiredInd
Dividends Rev And Expnss	$800	DividendsRevAndExpnssAmt
Dividends Net Invst Incm	$800	DividendsNetInvstIncmAmt
Cap Gain Net Incm Net Invst Incm	$0	CapGainNetIncmNetInvstIncmAmt
Gross Profit Rev And Expnss	$0	GrossProfitRevAndExpnssAmt
Other Income Rev And Expnss	$0	OtherIncomeRevAndExpnssAmt
Total Rev And Expnss	$800	TotalRevAndExpnssAmt
Total Net Invst Incm	$800	TotalNetInvstIncmAmt
Legal Fees Rev And Expnss	$0	LegalFeesRevAndExpnssAmt
Accounting Fees Rev And Expnss	$0	AccountingFeesRevAndExpnssAmt
Other Prof Fees Rev And Expnss	$15	OtherProfFeesRevAndExpnssAmt
Taxes Rev And Expnss	$0	TaxesRevAndExpnssAmt
Deprec And Dpltn Rev And Expnss	$0	DeprecAndDpltnRevAndExpnssAmt
Other Expenses Rev And Expnss	$0	OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss	$15	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$0	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$0	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$116,000	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$116,000	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$116,015	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$0	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$116,000	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	-$115,215	ExcessRevenueOverExpensesAmt
Net Investment Income	$800	NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash BOY	$2,704	CashBOYAmt
Cash EOY	$1,776	CashEOYAmt
Cash EOYFMV	$1,776	CashEOYFMVAmt
Sav And Temp Cash Invst BOY	$56,213	SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY	$6,640	SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV	$6,640	SavAndTempCashInvstEOYFMVAmt
Rcvbl From Officers EOY	$0	RcvblFromOfficersEOYAmt
Other Nts And Loans Rcvbl EOY	$0	OtherNtsAndLoansRcvblEOYAmt
Corporate Stock BOY	$61,570	CorporateStockBOYAmt
Land Bldg Investments EOY	$0	LandBldgInvestmentsEOYAmt
Other Investments EOY	$0	OtherInvestmentsEOYAmt
Land EOY	$0	LandEOYAmt
Other Assets BOY	$0	OtherAssetsBOYAmt
Other Assets EOY	$0	OtherAssetsEOYAmt
Other Assets EOYFMV	$0	OtherAssetsEOYFMVAmt
Total Assets BOY	$120,487	TotalAssetsBOYAmt
Total Assets EOY	$8,416	TotalAssetsEOYAmt
Total Assets EOYFMV	$8,416	TotalAssetsEOYFMVAmt
Loans From Officers EOY	$0	LoansFromOfficersEOYAmt
Mortgages And Notes Payable EOY	$0	MortgagesAndNotesPayableEOYAmt
Other Liabilities BOY	$0	OtherLiabilitiesBOYAmt
Other Liabilities EOY	$0	OtherLiabilitiesEOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY	$120,487	NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY	$8,416	NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY	$120,487	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$8,416	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$120,487	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$8,416	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$120,487	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	-$115,215	ExcessRevenueOverExpensesAmt
Other Increases	$3,144	OtherIncreasesAmt
Subtotal	$8,416	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$8,416	TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$11	InvestmentIncomeExciseTaxAmt
Tax Under Section511	$0	TaxUnderSection511Amt
Subtotal	$11	SubtotalAmt
Subtitle A Tax	$0	SubtitleATaxAmt
Tax Based On Investment Income	$11	TaxBasedOnInvestmentIncomeAmt
Original Return Tax Paid	$0	OriginalReturnTaxPaidAmt
Tax Due	$11	TaxDueAmt
Applied To ES Tax	$0	AppliedToESTaxAmt

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	IL	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	N/A	WebsiteAddressTxt
Individual With Books	Norman Silber	IndividualWithBooksNm
Phone	5168834930	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	16 Plymouth Rd	AddressLine1Txt
City	Port Washington	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11050	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
Uncorrected Prior Acts	false	UncorrectedPriorActsInd
Undistributed Income PY	false	UndistributedIncomePYInd
Undistr Incm Sect4942a2 Not App	false	UndistrIncmSect4942a2NotAppInd
Business Holdings	false	BusinessHoldingsInd
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
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (4 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
Norman Silber
16 Plymouth Ct	Port Washington	NY	11050	Sec/Trustee	0.00	$0	$0	$0
Jeffrey Silber
408 Wynmere Rd	Wynnewood	PA	19096	Trustee	0.00	$0	$0	$0
Deena DeNosaquo
1137 New Trier Court	Wilmette	IL	60091	Trustee	0.00	$0	$0	$0
Sandra Glassman
860 Weidner 201	Buffalo Grove	IL	60089	Trustee	0.00	$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

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

Field	Value	IRS element (for citing)
Description1	See XVI-B. The Silber Foundation has contributed to Sec 501(c)(3) DAF accounts advised by its trustees which support charitable work consistent with the charitable mission of the Silber Foundation as established by its principal benefactor	Description1Txt
Expenses1	$116,000	Expenses1Amt

Minimum Investment Return MinimumInvestmentReturnGrp

Field	Value	IRS element (for citing)
Average Monthly FMV Of Sec	$0	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$0	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$0	TotalFMVOfUnusedAssetsAmt
Reduction Claimed	$0	ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast	$0	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$0	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$0	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$0	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$0	MinimumInvestmentReturnAmt
Tax Based On Investment Income	$11	TaxBasedOnInvestmentIncomeAmt
Total Tax	$11	TotalTaxAmt
Distributable Before Adj	$0	DistributableBeforeAdjAmt
Distributable Before Ded	$0	DistributableBeforeDedAmt
Distributable As Adjusted	$0	DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$116,000	ExpensesAndContributionsAmt
Qualifying Distributions	$116,000	QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$0	DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5	$40,035	ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4	$28,035	ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3	$24,000	ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2	$40,000	ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1	$20,000	ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov	$152,070	TotalExcessDistributionCyovAmt
Qualifying Distributions	$116,000	QualifyingDistributionsAmt
Treated As Distri From Corpus	$0	TreatedAsDistriFromCorpusAmt
Remaining Distri From Corpus	$116,000	RemainingDistriFromCorpusAmt
Total Corpus	$268,070	TotalCorpusAmt
Prior Year Undistributed Incm	$0	PriorYearUndistributedIncmAmt
Taxable1	$0	Taxable1Amt
Taxable2	$0	Taxable2Amt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5	$40,035	ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr	$228,035	ExcessDistriCyovToNextYrAmt
Excess From Year4	$28,035	ExcessFromYear4Amt
Excess From Year3	$24,000	ExcessFromYear3Amt
Excess From Year2	$40,000	ExcessFromYear2Amt
Excess From Year1	$20,000	ExcessFromYear1Amt
Excess From Current Year	$116,000	ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Field	Value	IRS element (for citing)
Only Contri To Preselected	Yes (X)	OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (4 entries)

Address Line1RecipientUSAddress/AddressLine1Txt	CityRecipientUSAddress/CityNm	State AbbreviationRecipientUSAddress/StateAbbreviationCd	ZIPRecipientUSAddress/ZIPCd	Recipient Foundation StatusRecipientFoundationStatusTxt	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt
Fidelity Charitable Gift Fund & PIF #1010730
PO Box 770001	Cincinnati	OH	45277	trustee	To support Silber Fdn Purposes	$29,000
Fidelity Charitable Gift Fund & PIF #1006735
PO Box 770001	Cincinnati	OH	45277	Trustee	To support Silber Fdn Purposes	$29,000
Fidelity Charitable Gift Fund & PIF #1010670
PO Box 770001	Cincinnati	OH	45277	trustee	To support Silber Fdn Purposes	$29,000
Fidelity Charitable Gift Fund & PIF #100590
PO Box 770001	Cincinnati	OH	45277	trustee	To support Silber Fdn Purposes	$29,000

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$116,000	TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

Field	Value	IRS element (for citing)
Related Or Exempt Function Incm	$800	RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Related Or Exempt Function Incm	$800	RelatedOrExemptFunctionIncmAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$800	TotalIncomeProducingActyAmt

Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp

Field	Value	IRS element (for citing)
Line Number	4	LineNumberTxt
Relationship Statement	Excluded	RelationshipStatementTxt

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

Other Increases Schedule OtherIncreasesSchedule

Other Increases Detail OtherIncreasesDetail

Field	Value	IRS element (for citing)
Desc	Change in investment values	Desc
Amt	$3,144	Amt