CHASDEI HASHEM FOUNDATION TR: Form 990PF, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- CHASDEI HASHEM FOUNDATION TR (EIN 11-6552387)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-12-02
- IRS object ID
- 202423379349100107
- 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
- Form 990-PF
- Accounting Fees Schedule
- Other Assets Schedule
- Other Expenses Schedule
- Other Liabilities Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-12-02T10:28:51-08:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 133358774 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Bernath & Rosenberg PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 126 Spruce Street | AddressLine1Txt |
| City | Cedarhurst | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11516 | 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 | 116552387 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHASDEI HASHEM FOUNDATION TRUST | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CHAS | BusinessNameControlTxt |
| Phone | 7186776500 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1203 AVENUE J 3A | AddressLine1Txt |
| City | BROOKLYN | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11230 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JONAH KRIGER | PersonNm |
| Person Title | Trustee | PersonTitleTxt |
| Signature | 2024-12-02 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| 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 | Benjamin Berger | PreparerPersonNm |
| PTIN | P00236799 | PTIN |
| Phone | 2122211140 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $304,557 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $3,690 | ContriRcvdRevAndExpnssAmt |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Dividends Rev And Expnss | $4,460 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $4,460 | DividendsNetInvstIncmAmt |
| Total Rev And Expnss | $8,150 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $4,460 | TotalNetInvstIncmAmt |
| Accounting Fees Rev And Expnss | $1,580 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $790 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $790 | AccountingFeesChrtblPrpsAmt |
| Occupancy Rev And Expnss | $4,177 | OccupancyRevAndExpnssAmt |
| Occupancy Dsbrs Chrtbl | $4,177 | OccupancyDsbrsChrtblAmt |
| Printing And Pub Rev And Expnss | $19,635 | PrintingAndPubRevAndExpnssAmt |
| Printing And Pub Dsbrs Chrtbl | $5,625 | PrintingAndPubDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $56,886 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Dsbrs Chrtbl | $56,886 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $82,278 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $790 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $67,478 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $0 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $0 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $82,278 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $790 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $67,478 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$74,128 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $3,670 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $268,398 | CashBOYAmt |
| Cash EOY | $194,270 | CashEOYAmt |
| Cash EOYFMV | $194,270 | CashEOYFMVAmt |
| Corporate Stock BOY | $98,082 | CorporateStockBOYAmt |
| Corporate Stock EOY | $98,082 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $110,287 | CorporateStockEOYFMVAmt |
| Other Assets BOY | $54,800 | OtherAssetsBOYAmt |
| Other Assets EOY | $54,800 | OtherAssetsEOYAmt |
| Total Assets BOY | $421,280 | TotalAssetsBOYAmt |
| Total Assets EOY | $347,152 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $304,557 | TotalAssetsEOYFMVAmt |
| Other Liabilities BOY | $70,000 | OtherLiabilitiesBOYAmt |
| Other Liabilities EOY | $70,000 | OtherLiabilitiesEOYAmt |
| Total Liabilities BOY | $70,000 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $70,000 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Retained Earning BOY | $351,280 | RetainedEarningBOYAmt |
| Retained Earning EOY | $277,152 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $351,280 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $277,152 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $421,280 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $347,152 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $351,280 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$74,128 | ExcessRevenueOverExpensesAmt |
| Subtotal | $277,152 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $277,152 | TotNetAstOrFundBalancesEOYAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $51 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $51 | SubtotalAmt |
| Tax Based On Investment Income | $51 | TaxBasedOnInvestmentIncomeAmt |
| Extsn Request Income Tax Paid | $50 | ExtsnRequestIncomeTaxPaidAmt |
| Total Payments And Credits | $50 | TotalPaymentsAndCreditsAmt |
| Tax Due | $1 | 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 | NY | 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 |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JOSH PERLMAN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7186776500 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1203 AVENUE J 3A | AddressLine1Txt |
| City | BROOKLYN | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11230 | 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 |
| Acts Fail To Qlfy As Exceptions | false | ActsFailToQlfyAsExceptionsInd |
| Uncorrected Prior Acts | false | UncorrectedPriorActsInd |
| Undistributed Income PY | false | UndistributedIncomePYInd |
| 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 (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|---|---|---|---|
| MIRIAM KRIGER | ||||||
| 1203 AVENUE J 3A | BROOKLYN | NY | 11230 | Trustee | 0.00 | $0 |
| JONAH KRIGER | ||||||
| 1203 AVENUE J 3A | BROOKLYN | NY | 11230 | Trustee | 0.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $103,630 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $18,503 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $54,800 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $176,933 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Adjusted Total FMV Of Unused Ast | $176,933 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $2,654 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $174,279 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $8,714 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $8,714 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $51 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $51 | TotalTaxAmt |
| Distributable Before Adj | $8,663 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $8,663 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $8,663 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $67,478 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $67,478 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $8,663 | DistributableAsAdjustedAmt |
| Excess Distribution Cyov Yr5 | $296,595 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $365,932 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $129,753 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr1 | $48,283 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $840,563 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $67,478 | QualifyingDistributionsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $8,663 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $58,815 | RemainingDistriFromCorpusAmt |
| Total Corpus | $899,378 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov From Yr5 | $296,595 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $602,783 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $365,932 | ExcessFromYear4Amt |
| Excess From Year3 | $129,753 | ExcessFromYear3Amt |
| Excess From Year1 | $48,283 | ExcessFromYear1Amt |
| Excess From Current Year | $58,815 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $4,460 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $4,460 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $4,460 | TotalIncomeProducingActyAmt |
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 |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | Accounting | CategoryTxt |
| Amt | $1,580 | Amt |
| Net Investment Income | $790 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $790 | DisbursementsCharitablePrpsAmt |
Other Assets Schedule OtherAssetsSchedule
Other Assets Schedule OtherAssetsScheduleGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | LOANS RECEIVABLE | Desc |
| BOY Book Value | $54,800 | BOYBookValueAmt |
| EOY Book Value | $54,800 | EOYBookValueAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (5 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|
| EDITING | $42,690 | $42,690 |
| FEES | $100 | $100 |
| Payroll Expenses | $3,070 | $3,070 |
| POSTAGE | $26 | $26 |
| Storage | $11,000 | $11,000 |
Other Liabilities Schedule OtherLiabilitiesSchedule
Other Liabilities Detail OtherLiabilitiesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | LOANS PAYABLE | Desc |
| BOY Book Value | $70,000 | BOYBookValueAmt |
| EOY Book Value | $70,000 | EOYBookValueAmt |