STRATEGY STUDIO / PUBLIC DATA EXPLORER

JACOB & MALKA FISCHER FOUNDATION: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
JACOB & MALKA FISCHER FOUNDATION (EIN 82-2423751)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-15
IRS object ID
202433209349103073
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)
Return2024-11-15T08:35:39-08:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN463957837PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1J Friedman & CoBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1101 Chase Ave Ste 301AddressLine1Txt
CityLakewoodCityNm
State AbbreviationNJStateAbbreviationCd
ZIP08701ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN822423751EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Jacob and Malka Fischer FoundationBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlJACOBusinessNameControlTxt
Phone2015721569PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line149 Cushman StreetAddressLine1Txt
CityLakewoodCityNm
State AbbreviationNJStateAbbreviationCd
ZIP08701ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJacob FischerPersonNm
Person TitleTrusteePersonTitleTxt
Signature2024-11-15SignatureDt
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 PersonJoel FriedmanPreparerPersonNm
PTINP01065223PTIN
Phone7327197810PhoneNum
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$294FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$4,124ContriRcvdRevAndExpnssAmt
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Total Rev And Expnss$4,124TotalRevAndExpnssAmt
Total Net Invst Incm$0TotalNetInvstIncmAmt
Other Expenses Rev And Expnss$193OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$193TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$140,656ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$140,656ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$140,849TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$140,656TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$136,725ExcessRevenueOverExpensesAmt
Net Investment Income$0NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$1,674CashBOYAmt
Cash EOY$294CashEOYAmt
Cash EOYFMV$294CashEOYFMVAmt
Total Assets BOY$1,674TotalAssetsBOYAmt
Total Assets EOY$294TotalAssetsEOYAmt
Total Assets EOYFMV$294TotalAssetsEOYFMVAmt
Loans From Officers EOY$1,279LoansFromOfficersEOYAmt
Other Liabilities BOY$254,957OtherLiabilitiesBOYAmt
Other Liabilities EOY$389,023OtherLiabilitiesEOYAmt
Total Liabilities BOY$254,957TotalLiabilitiesBOYAmt
Total Liabilities EOY$390,302TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Retained Earning BOY-$253,283RetainedEarningBOYAmt
Retained Earning EOY-$390,008RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY-$253,283TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY-$390,008TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$1,674TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$294TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY-$253,283TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$136,725ExcessRevenueOverExpensesAmt
Subtotal-$390,008SubtotalAmt
Tot Net Ast Or Fund Balances EOY-$390,008TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$0InvestmentIncomeExciseTaxAmt
Tax Due$0TaxDueAmt
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
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

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1Jacob FischerBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2015721569PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line149 Cushman StreetAddressLine1Txt
CityLakewoodCityNm
State AbbreviationNJStateAbbreviationCd
ZIP08701ZIPCd
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 (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
Jacob Fischer
49 Cushman StLakewoodNJ08701Trustee1.00$0
Malka Fischer
49 Cushman StLakewoodNJ08701Trustee1.00$0
Joel Friedman
187 Chateau DrLakewoodNJ08701Trustee1.00$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

FieldValueIRS element (for citing)
Description1Contributions to various tax-exempt organizations qualifying as Sec. 501(c)(3) charities.Description1Txt
Expenses1$140,655Expenses1Amt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$1,879AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$1,879TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$1,879AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$28CashDeemedCharitableAmt
Net Vl Noncharitable Assets$1,851NetVlNoncharitableAssetsAmt
Minimum Investment Return$93MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$93MinimumInvestmentReturnAmt
Distributable Before Adj$93DistributableBeforeAdjAmt
Distributable Before Ded$93DistributableBeforeDedAmt
Distributable As Adjusted$93DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$140,656ExpensesAndContributionsAmt
Qualifying Distributions$140,656QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$93DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$47,550ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$19,412ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$51,582ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$102,379ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$236,081ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$457,004TotalExcessDistributionCyovAmt
Qualifying Distributions$140,656QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$93AppliedToCurrentYearAmt
Remaining Distri From Corpus$140,563RemainingDistriFromCorpusAmt
Total Corpus$597,567TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$47,550ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$550,017ExcessDistriCyovToNextYrAmt
Excess From Year4$19,412ExcessFromYear4Amt
Excess From Year3$51,582ExcessFromYear3Amt
Excess From Year2$102,379ExcessFromYear2Amt
Excess From Year1$236,081ExcessFromYear1Amt
Excess From Current Year$140,563ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (41 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmtAddress Line1RecipientForeignAddress/AddressLine1TxtCityRecipientForeignAddress/CityNmProvince Or StateRecipientForeignAddress/ProvinceOrStateNmCountryRecipientForeignAddress/CountryCd
Congregation Kesser Bais Yaakov
60 Kew Gardens DrLakewoodNJ08701PCTo Further the Charitable purpose of the Organization$378
Cong Chateau Park
71 Cushman StLakewoodNJ08701PCTo Further the Charitable purpose of the Organization$29,027
Cong Sanz of Lakewood Inc
117 Highgrove SrescentLakewoodNJ08701PCTo Further the Charitable purpose of the Organization$360
Ezer Mizion
PCTo Further the Charitable purpose of the Organization$100Beit Ha-Defus St 11JerusalemJerusalemIS
Rofeh Cholim Cancer Society
762 Bedford AveBrooklynNY11205PCTo Further the Charitable purpose of the Organization$360
Congregation Talmud Torah Corporati
1990 Swarthmore AveLakewoodNJ08701PCTo further the charitable purpose of the organization$6,000
Congregation Tiferes Yaakov
6 Shoshana DriveLakewoodNJ08701PCTo further the charitable purpose of the organization$69,183
Friends of Cong Yetev Lev Antwerp
59 Forest Rd Unit 106MonroeNY10950PCTo further the charitable purpose of the organization$7,940
Yeshiva Naos Yaakov
911 Somerset AveLakewoodNJ08701PCTo further the charitable purpose of the organization$4,000
Bais Havaad Linyonei Mishpat
105 River Ave Bldg BLakewoodNJ08701PCTo further the charitable purpose of the organization$430
Chai Lifeline
151 W 30th St Third FlNew YorkNY10001PCTo further the charitable purpose of the organization$180
Congregation Yeshiva Machzikei Hada
1601 42nd StBrooklynNY11204PCTo further the charitable purpose of the organization$1,200
Cong Ateres Bunim
49 Cushman StreetLakewoodNJ08701PCTo further the charitable purpose of the organization$360
Congregation Bais Kosov
1248 53rd StBrooklynNY11219PCTo further the charitable purpose of the organization$250
Congregation Beth Jacob
284 Rodney StBrooklynNY11211PCTo further the charitable purpose of the organization$50
Congregation Chasidei Gur of Midwoo
1937 Ocean AveBrooklynNY11230PCTo further the charitable purpose of the organization$180
Congregation Rachmistrivka Inc
123 Delaware TrlLakewoodNJ08701PCTo further the charitable purpose of the organization$1,250
Congregation Toldos Avruhom Yitzcho
1276 46th StBrooklynNY11219PCTo further the charitable purpose of the organization$280
Congregation Zichron Moshe Inc
1441 Monmouth AveLakewoodNJ08701PCTo further the charitable purpose of the organization$100
Jewish Heritage Center
6289 Main StFlushingNY11367PCTo further the charitable purpose of the organization$180
Keren Shlomo
70 Cabinfield CirLakewoodNJ08701PCTo further the charitable purpose of the organization$1,500
Kesser Bais Yaakov
PO Box 1071MonseyNY10952PCTo further the charitable purpose of the organization$6,000
Khal Chasidei Viznitz
1501 Clifton AveLakewoodNJ08701PCTo further the charitable purpose of the organization$72
Kollel Erev Shabbos
51 Forest Rd Ste 316MonroeNY10950PCTo further the charitable purpose of the organization$500
Kollel Masmidim
1957 Rutgers University BlvdLakewoodNJ08701PCTo further the charitable purpose of the organization$4,000
Masmidim Shefa Chaim
3506 Hudson AveUnion CityNJ07087PCTo further the charitable purpose of the organization$216
Mesivta Shevet Halevi
71 Cushman StLakewoodNJ08701PCTo further the charitable purpose of the organization$2,714
Sanz Institutions
1611 46th StreetBrooklynNY11204PCTo further the charitable purpose of the organization$180
Talmud Torah Darchei Avoseinu
1500 Pine StLakewoodNJ08701PCTo further the charitable purpose of the organization$36
Tashbar
82 Oak StreetLakewoodNJ08701PCTo further the charitable purpose of the organization$10
Technology Awareness Group
500 W Kennedy BlvdLakewoodNJ08701PCTo further the charitable purpose of the organization$1,800
Tzedakah Vachesed
7212 139th StFlushingNY11367PCTo further the charitable purpose of the organization$25
Yeshiva Birkas Eliezer Seret Wiznit
284 Chestnut StLakewoodNJ08701PCTo further the charitable purpose of the organization$18
Yeshiva Ohr Hatorah
780 Vassar AveLakewoodNJ08701PCTo further the charitable purpose of the organization$125
Yeshiva Talpiyot Inc
PO Box 240MonseyNY10952PCTo further the charitable purpose of the organization$100
Yeshiva Chachmei Lublin
PCTo further the charitable purpose of the organization$100Lubatowska 85 20-400LublinLublinPL
Zichron Meir of Montvale
12 Beaver Dam RdPomonaNY10970PCTo further the charitable purpose of the organization$1,050
Zichron Yisroel
121 E 9th StLakewoodNJ08701PCTo further the charitable purpose of the organization$50
Bonei Olam
306 Chestnut StreetLakewoodNJ08701PCTo further the charitable purpose of the organization$180
Torah Temima
555 Ocean PkwyBrooklynNY11218PCTo further the charitable purpose of the organization$72
Congregation Agudas Shomrei Hadas
98 Rupert AveStaten IslandNY10314PCTo further the charitable purpose of the organization$100
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$140,656TotalGrantOrContriPdDurYrAmt

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

Expln Of Non Filing With AG Stmt ExplnOfNonFilingWithAGStmt

FieldValueIRS element (for citing)
ExplanationNew Jersey charities which take in less than $10,000 in gross contributions from public support and where all fund-raising activities are done by volunteers are exempt from registering with the Attorney GeneralExplanationTxt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt
Bank Fees$138
Supplies$55

Other Liabilities Schedule OtherLiabilitiesSchedule

Other Liabilities Detail OtherLiabilitiesDetail

FieldValueIRS element (for citing)
DescLoan PayableDesc
BOY Book Value$254,957BOYBookValueAmt
EOY Book Value$389,023EOYBookValueAmt