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AMIR AND ROSITA MANOCHERIAN FAMILY FOUNDATION: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
AMIR AND ROSITA MANOCHERIAN FAMILY FOUNDATION (EIN 13-7335693)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-13
IRS object ID
202413189349103511
Schema version
2023v5.1
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)
Return2024-11-13T13:20:26-08:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN113170459PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1PASSKOFF HANNICK & DEFILIPPIS LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1100 CROSSWAYS PARK DRIVE WEST STE 1AddressLine1Txt
CityWOODBURYCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11797ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN137335693EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AMIR AND ROSITA MANOCHERIANBusinessNameLine1Txt
Business Name Line2FAMILY FOUNDATIONBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlAMIRBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1150 EAST 58TH STREETAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10155ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonROSITA MANOCHERIANPersonNm
Person TitleTrusteePersonTitleTxt
Signature2024-11-13SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonTHOMAS A HANNICKPreparerPersonNm
PTINP01203010PTIN
Phone5165767050PhoneNum
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$0FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$1,278InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$1,278InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$1,278InterestOnSavingsAdjNetIncmAmt
Dividends Rev And Expnss$29,747DividendsRevAndExpnssAmt
Dividends Net Invst Incm$29,747DividendsNetInvstIncmAmt
Dividends Adj Net Incm$29,747DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss-$29,012NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$330,000GrossSalesPriceAmt
Total Rev And Expnss$2,013TotalRevAndExpnssAmt
Total Net Invst Incm$31,025TotalNetInvstIncmAmt
Total Adj Net Incm$31,025TotalAdjNetIncmAmt
Other Expenses Rev And Expnss$781OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$781TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$340,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$340,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$340,781TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$340,000TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$338,768ExcessRevenueOverExpensesAmt
Net Investment Income$31,025NetInvestmentIncomeAmt
Adjusted Net Income$31,025AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$48,326CashBOYAmt
Cash EOY$57,841CashEOYAmt
Sav And Temp Cash Invst BOY$38,568SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$19,582SavAndTempCashInvstEOYAmt
US Government Obligations BOY$389,462USGovernmentObligationsBOYAmt
US Government Obligations EOY$281,952USGovernmentObligationsEOYAmt
Corporate Bonds BOY$690,120CorporateBondsBOYAmt
Corporate Bonds EOY$523,186CorporateBondsEOYAmt
Total Assets BOY$1,166,476TotalAssetsBOYAmt
Total Assets EOY$882,561TotalAssetsEOYAmt
Total Assets EOYFMV$0TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$1,166,476NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$882,561NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$1,166,476TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$882,561TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$1,166,476TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$882,561TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$1,166,476TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$338,768ExcessRevenueOverExpensesAmt
Other Increases$54,853OtherIncreasesAmt
Subtotal$882,561SubtotalAmt
Tot Net Ast Or Fund Balances EOY$882,561TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp

FieldValueIRS element (for citing)
PropertyBNY MELLON ACCT 10570086400PropertyDesc
How AcquiredPHowAcquiredCd
Acquired2022-01-01AcquiredDt
Sold2023-12-31SoldDt
Gross Sales Price$330,000GrossSalesPriceAmt
Cost Or Other Basis$359,012CostOrOtherBasisAmt
Gain Or Loss-$29,012GainOrLossAmt
Gains Minus Excess Or Losses-$29,012GainsMinusExcessOrLossesAmt
FieldValueIRS element (for citing)
Capital Gain Net Income-$29,012CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$431InvestmentIncomeExciseTaxAmt
Subtotal$431SubtotalAmt
Tax Based On Investment Income$431TaxBasedOnInvestmentIncomeAmt
Tax Due$431TaxDueAmt
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 SatisfiedYes (true)Section508eRqrSatisfiedInd
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 Line1ALAN MANOCHERIANBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2123554900PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1150 EAST 58TH STREETAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10155ZIPCd
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
ALAN MANOCHERIAN
7 SOUND ROADRYENY10580Trustee0.00$0
ROSITA MANOCHERIAN
WINDSOR MANSIONHARTSDALENY10530Trustee0.00$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$911,349AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$27,515AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$938,864TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$938,864AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$14,083CashDeemedCharitableAmt
Net Vl Noncharitable Assets$924,781NetVlNoncharitableAssetsAmt
Minimum Investment Return$46,239MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$46,239MinimumInvestmentReturnAmt
Tax Based On Investment Income$431TaxBasedOnInvestmentIncomeAmt
Total Tax$431TotalTaxAmt
Distributable Before Adj$45,808DistributableBeforeAdjAmt
Distributable Before Ded$45,808DistributableBeforeDedAmt
Distributable As Adjusted$45,808DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$340,000ExpensesAndContributionsAmt
Qualifying Distributions$340,000QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$45,808DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$266,500ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$264,500ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$255,111ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$323,738ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$335,683ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$1,445,532TotalExcessDistributionCyovAmt
Qualifying Distributions$340,000QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$45,808AppliedToCurrentYearAmt
Remaining Distri From Corpus$294,192RemainingDistriFromCorpusAmt
Total Corpus$1,739,724TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$266,500ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$1,473,224ExcessDistriCyovToNextYrAmt
Excess From Year4$264,500ExcessFromYear4Amt
Excess From Year3$255,111ExcessFromYear3Amt
Excess From Year2$323,738ExcessFromYear2Amt
Excess From Year1$335,683ExcessFromYear1Amt
Excess From Current Year$294,192ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (22 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
WIZO
1990 SOUTH BUNDY DRIVELOSANGELESCA90025NONE501C3AID$10,000
ISEF
150 EAST 58TH STNEW YORKNY10158NONE501C3AID$10,000
THE ACTORS TEMPLE
1500 EAST DUARTE ROADDUARTECA91010NONE501C3EDUCATION$1,000
THE CHILDREN'S THEATER
950 THIRD AVENEW YORKNY10022NONEPCEDUCATION$25,000
UJA FEDERATION
139 WEST 91ST STREETNEW YORKNY10024NONE501C3EDUCATION$20,000
NATIONAL ROAD SAFETY
355 LEXINGTON AVENEW YORKNY10017NONEPCFEED THE NEEDY$10,000
THE CELL THEATRE
535 EAST 7OTH STREETNEW YORKNY10021NONE501C3RESEARCH$60,000
JEWISH MUSEUM
55 EAST 11TH STREETNEW YORKNY10003NONEPCARTS$3,000
HAZELDU BETTY FORD
1414 AVENUE OF THE AMERICASNEW YORKNY10019NONEPCRESEARCH$50,000
WHITE PLAINS HOSPITAL
593 PARK AVENUENEW YORKNY10021NONE501C3RELIGIOUS$15,000
CONGREGATION kOL AMI
10920 WILSHIRE BOULEVARDLOS ANGELESCA90024NONE501C3MEDICAL RESEARCH$5,000
CONGREGATION EMANUEL
520 WEST 8TH AVENUENEW YORKNY10018NONE501C3EDUCATION$1,000
MAZON
1515 HOLCOMBE BLVDHOUSTONTX77030NONE501C3MEDICAL RESEARCH$10,000
CARON FOUNDATION
6435 TIDEWATER DRIVENORFOLKVA23509NONE501C3MEDICAL RESEARCH$10,000
NY STAGE FILM
8900 NW 18TH TERRACEMIAMIFL33172NONE501C3HUMANITARIAN$25,000
AMERICAN MUSEUM
396 PARK AVE SOUTH 17TH FLOORNEW YORKNY10271NONEPCMEDICAL RESEARCH$10,000
WORLD WILDLIFE FUND
250 WILLIAMS ST NWATLANTAGA30303NONE501C3MEDICAL RESEARCH$30,000
NY PRESBYTERIAN HOSPITAL
722 WEST 168TH STREETNEW YORKNY10032NONE501C3MEDICAL RESEARCH$10,000
DIABETES RESEARCH INSTITUTE
200 SOUTH PARK ROADHOLLYWOODFL33021NONEPCMEDICAL RESEARCH$10,000
MONTEFORE MEDICAL CENTER
111 EAST 210TH STREETNEW YORKNY10467NONEPCMEDICAL RESEARCH$10,000
WESTSIDE CAMPAIGN AGAINST HUNGER
263 W 86TH STREETNEW YORKNY10024501(C)3PCHELP FOR THE NEEDY$5,000
MEMORIAL SLOAN KETTERING
300 E 66TH STREETNEW YORKNY10021501(C)3PCMEDICAL RESEARCH$10,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$340,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$1,278ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$29,747ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm-$29,012RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$31,025ExclusionAmt
Related Or Exempt Function Incm-$29,012RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$2,013TotalIncomeProducingActyAmt

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

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt
DEPT OF TREASURY$485
OVERHEAD$296