STRATEGY STUDIO / PUBLIC DATA EXPLORER

SD GROUP FOUNDATION: Form 990PF, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
SD GROUP FOUNDATION (EIN 85-3847553)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-10-17
IRS object ID
202332909349101403
Schema version
2022v5.0
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 ReturnHeader

FieldValueIRS element (for citing)
Return2023-10-17T10:28:28-05:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN823776334PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Hirschfeld & Co CPABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line165 TAAFFE PLAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP112051410ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN853847553EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SD Group FoundationBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSDGRBusinessNameControlTxt
Phone7187821419PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line19 Merrick driveAddressLine1Txt
CitySpring ValleyCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10977ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonNochum DerbaremdigerPersonNm
Person TitleTrusteePersonTitleTxt
Phone7187821419PhoneNum
Signature2023-10-17SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstNochumPersonFirstNm
Person LastDerbaremdigerPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonAron HirschfeldPreparerPersonNm
PTINP01865499PTIN
Phone7187821419PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer0TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$39,031FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$67,500ContriRcvdRevAndExpnssAmt
Cap Gain Net Incm Net Invst Incm$0CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$67,500TotalRevAndExpnssAmt
Total Net Invst Incm$0TotalNetInvstIncmAmt
Total Adj Net Incm$0TotalAdjNetIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$0CompOfcrDirTrstRevAndExpnssAmt
Comp Ofcr Dir Trst Net Invst Incm$0CompOfcrDirTrstNetInvstIncmAmt
Comp Ofcr Dir Trst Adj Net Incm$0CompOfcrDirTrstAdjNetIncmAmt
Comp Ofcr Dir Trst Dsbrs Chrtbl$0CompOfcrDirTrstDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$0TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Adj Net Incm$0TotOprExpensesAdjNetIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$77,969ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$77,969ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$77,969TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Adj Net Incm$0TotalExpensesAdjNetIncmAmt
Total Expenses Dsbrs Chrtbl$77,969TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$10,469ExcessRevenueOverExpensesAmt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$42,000CashBOYAmt
Cash EOY$39,031CashEOYAmt
Cash EOYFMV$39,031CashEOYFMVAmt
Total Assets BOY$42,000TotalAssetsBOYAmt
Total Assets EOY$39,031TotalAssetsEOYAmt
Total Assets EOYFMV$39,031TotalAssetsEOYFMVAmt
Grants Payable EOY$7,500GrantsPayableEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$7,500TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$42,000NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$31,531NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$42,000TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$31,531TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$42,000TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$39,031TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$42,000TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$10,469ExcessRevenueOverExpensesAmt
Other Increases$0OtherIncreasesAmt
Subtotal$31,531SubtotalAmt
Other Decreases$0OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$31,531TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$0InvestmentIncomeExciseTaxAmt
Tax Under Section511$0TaxUnderSection511Amt
Subtotal$0SubtotalAmt
Subtitle A Tax$0SubtitleATaxAmt
Tax Based On Investment Income$0TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$0EstimatedPlusOvpmtIncmTxAmt
Exempt Frgn Org Tax Wthld At Srce$0ExemptFrgnOrgTaxWthldAtSrceAmt
Extsn Request Income Tax Paid$0ExtsnRequestIncomeTaxPaidAmt
Backup Withholding Withheld$0BackupWithholdingWithheldAmt
Total Payments And Credits$0TotalPaymentsAndCreditsAmt
Es Penalty$0EsPenaltyAmt
Tax Due$0TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political Acty0LegislativePoliticalActyInd
More Than100 Spent0MoreThan100SpentInd
Form1120 POL Filed0Form1120POLFiledInd
Section4955 Organization Tax$0Section4955OrganizationTaxAmt
Section4955 Managers Tax$0Section4955ManagersTaxAmt
Tax Reimbursed$0TaxReimbursedAmt
Activities Not Previously Rpt0ActivitiesNotPreviouslyRptInd
Changes To Articles Or Bylaws0ChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Organization Dissolved Etc0OrganizationDissolvedEtcInd
Section508e Rqr Satisfied0Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (1)AtLeast5000InAssetsInd
Form990 PF Filed With Atty GenYes (1)Form990PFFiledWithAttyGenInd
Private Operating Foundation0PrivateOperatingFoundationInd
New Substantial Contributors0NewSubstantialContributorsInd
Own Controlled Entity0OwnControlledEntityInd
Donor Advised Fund0DonorAdvisedFundInd
Comply With Public Insp RqrYes (1)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt
Individual With BooksNochum DerbaremdigerIndividualWithBooksNm
Phone7187821419PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line19 Merrick DrAddressLine1Txt
CitySpring ValleyCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10977ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts Question0ForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified Prsn0SaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified Prsn0BrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified Prsn0FurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified Prsn0PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified Prsn0TransferAstDisqualifiedPrsnInd
Payment To Government Official0PaymentToGovernmentOfficialInd
Uncorrected Prior Acts0UncorrectedPriorActsInd
Undistributed Income PY0UndistributedIncomePYInd
Business Holdings0BusinessHoldingsInd
Jeopardy Investments0JeopardyInvestmentsInd
Uncorrected PY Jeopardy Invst0UncorrectedPYJeopardyInvstInd
Influence Legislation0InfluenceLegislationInd
Influence Election0InfluenceElectionInd
Grants To Individuals0GrantsToIndividualsInd
Grants To Organizations0GrantsToOrganizationsInd
Noncharitable Purpose0NoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonNochum DerbaremdigerPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line19 Merrick DriveAddressLine1Txt
CitySpring ValleyCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10977ZIPCd
FieldValueIRS element (for citing)
TitleTrusteeTitleTxt
Average Hrs Per Wk Devoted To Pos1.00AverageHrsPerWkDevotedToPosRt
Compensation$0CompensationAmt
Employee Benefit Program$0EmployeeBenefitProgramAmt
Expense Account Other Allwnc$0ExpenseAccountOtherAllwncAmt
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Other Employee Paid Over50k0OtherEmployeePaidOver50kCnt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt
Contractor Paid Over50k0ContractorPaidOver50kCnt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$23,285AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$23,285TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$23,285AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$349CashDeemedCharitableAmt
Net Vl Noncharitable Assets$22,936NetVlNoncharitableAssetsAmt
Minimum Investment Return$1,147MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$1,147MinimumInvestmentReturnAmt
Total Tax$0TotalTaxAmt
Distributable Before Adj$1,147DistributableBeforeAdjAmt
Recoveries Qualfied Distri$0RecoveriesQualfiedDistriAmt
Distributable Before Ded$1,147DistributableBeforeDedAmt
Deduction From Distributable$0DeductionFromDistributableAmt
Distributable As Adjusted$1,147DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$77,969ExpensesAndContributionsAmt
Program Related Invst Total$0ProgramRelatedInvstTotalAmt
Qualifying Distributions$77,969QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$1,147DistributableAsAdjustedAmt
Undistributed Income PY$0UndistributedIncomePYAmt
Total For Prior Years$0TotalForPriorYearsAmt
Excess Distribution Cyov Yr1$55,931ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$55,931TotalExcessDistributionCyovAmt
Qualifying Distributions$77,969QualifyingDistributionsAmt
Applied To Year1$0AppliedToYear1Amt
Applied To Prior Years$0AppliedToPriorYearsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$1,147AppliedToCurrentYearAmt
Remaining Distri From Corpus$76,822RemainingDistriFromCorpusAmt
Excess Distri Cyov App CY Corpus$0ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$0ExcessDistributionCyovAppCYAmt
Total Corpus$132,753TotalCorpusAmt
Prior Year Undistributed Incm$0PriorYearUndistributedIncmAmt
Prior Year Deficiency Or Tax$0PriorYearDeficiencyOrTaxAmt
Taxable1$0Taxable1Amt
Taxable2$0Taxable2Amt
Undistributed Income CY$0UndistributedIncomeCYAmt
Corpus Distri170b1 E Or4942g3$0CorpusDistri170b1EOr4942g3Amt
Excess Distri Cyov From Yr5$0ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$132,753ExcessDistriCyovToNextYrAmt
Excess From Year1$55,931ExcessFromYear1Amt
Excess From Current Year$76,822ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (30 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
RCCS
762 bedford aveBrooklynNY11205PCGeneral Support$400
Cond Khal adas Yereim
1358 50th streetBrooklynNY11219PCGeneral Support$100
Cong Ahavas Yisroel
4 Morris roadspring valleyNY10977PCGeneral Support$1,850
Cong Ateres Shloime Bobov
4206 15th aveBrooklynNY11219PCGeneral Support$200
Cong Bnei Pinchus
3054 bedford AveBrooklynNY11210PCGeneral Support$1,250
cong Bnei Zion bobov
4715 15th aveBrooklynNY11219PCGeneral Support$325
Cong Yeshiva bobov
4715 15th aveBrooklynNY11219PCGeneral Support$610
Cong Bobov
1666 47th stBrooklynNY11204PCGeneral Support$770
Cong Brashov
PO Box 110204BrooklynNY11211PCGeneral Support$50
Cong brod
2 Merrick drivespring valleyNY10977PCGeneral Support$2,360
cong Camp Zichron Zvi Dovid
1469 48th stBrooklynNY11219PCGeneral Support$1,000
Cong Chasdei bobov
18 Jill lnMonseyNY10952PCGeneral Support$11,561
cong ezras Yisroel
1049 42nd stBrooklynNY11219PCGeneral Support$1,000
cong Gomlei Chesed
3054 bedford AveBrooklynNY11210PCGeneral Support$150
cong Nshei Bobov
4803 15th aveBrooklynNY11219PCGeneral Support$1,800
Bobov Melz
4803 15th aveBrooklynNY11219PCGeneral Support$7,000
cong Meinei Hayeshia
19 Wildman ctspring valleyNY10977PCGeneral Support$8,740
Cong Mishcan Yosef
199 Lee aveBrooklynNY11211PCGeneral Support$425
Cong Mosdos sanz of monsey
50 Slinn avespring valleyNY10977PCGeneral Support$1,300
cong ohr hachuchme
3054 bedford AveBrooklynNY11210PCGeneral Support$16,000
Chasdei Tzemech Tzadik
571 Wythe ave apt 7aBrooklynNY11249PCGeneral Support$2,500
Cong Viledinik
PO Box 557MonseyNY10952PCGeneral Support$98
cong yad lachmu anoy
260 Marcy aveBrooklynNY11211PCGeneral Support$800
cong zichron avoiseni
183 Wilson st PMB 155BrooklynNY11211PCGeneral Support$50
cong zichron zvi dovid
3054 bedford AveBrooklynNY11210PCGeneral Support$650
ConKollel zichron Meir
66 Main st Unit 201MonseyNY10952PCGeneral Support$180
cong Pinas Yikras
1583 40th stBrooklynNY11218PCGeneral Support$1,800
Mosdos Radoshitz
3054 bedford AveBrooklynNY11210PCGeneral Support$2,700
Yeshiva Ateres Shloime
199 Lee aveBrooklynNY11211PCGeneral Support$300
Cong Bnos Zion Bobov
1362 50th stBrooklynNY11219PCGeneral Support$12,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$77,969TotalGrantOrContriPdDurYrAmt
Total Grant Or Contri Apprv Fut$0TotalGrantOrContriApprvFutAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Unrelated Business Taxbl Incm$0UnrelatedBusinessTaxblIncmAmt
Exclusion$0ExclusionAmt
Related Or Exempt Function Incm$0RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$0TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EO0TrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EO0TrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of Assets0SalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EO0PurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth Assets0RentalOfFacilitiesOthAssetsInd
Reimbursement Arrangements0ReimbursementArrangementsInd
Loans Or Loan Guarantees0LoansOrLoanGuaranteesInd
Performance Of Services Etc0PerformanceOfServicesEtcInd
Sharing Of Facilities Etc0SharingOfFacilitiesEtcInd
Relationships Nonchrtbl EO0RelationshipsNonchrtblEOInd

Schedule B IRS990ScheduleB

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
General RuleYes (X)GeneralRuleInd

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
Contributor1ContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1SDMD Group TrustBusinessNameLine1Txt

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line19 Merrick DriveAddressLine1Txt
CitySpring ValleyCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10977ZIPCd
FieldValueIRS element (for citing)
Total Contributions$67,500TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Reasonable Cause Explanation ReasonableCauseExplanation

FieldValueIRS element (for citing)
ExplanationPlease note, that due to a software issue, the 990pf filing was not completed before the due date. The organization was unaware that it had an outstanding filing until they received a letter from the IRS with that information. As soon as they obtained that information, they took all efforts in completing the return as soon as possible.The organization did not file the return at the due date, due to a reasonable cause. As a first time courtesy, please process the return with out charging any late filing penalties as it can harm the operations of the Foundation.To avoid this occurrence, the organization will take all steps necessary to ensure the timely filing of the organization's 990 in the future.Thank You.ExplanationTxt