BRYDEN CHARITABLE FOUNDATION: Form 990PF, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- BRYDEN CHARITABLE FOUNDATION (EIN 82-1930484)
- Tax period
- 2021-01-01 to 2021-12-31
- Filed
- 2022-05-11
- IRS object ID
- 202211319349100431
- Schema version
- 2021v4.0
- 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
- Accounting Fees Schedule
- Gain Loss Sale Other Assets Sch
- Investments Other Schedule2
- Other Expenses Schedule
- Other Professional Fees Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-05-11T08:12:45-05:00 | ReturnTs |
| Tax Period End | 2021-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 113212856 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SCHISSEL SMALLBERG LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 450 SEVENTH AVENUE | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10123 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2021-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 821930484 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BRYDEN CHARITABLE FOUNDATION | BusinessNameLine1Txt |
| Business Name Line2 | C/O SCHISSEL SMALLBERG LLP | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BRYD | BusinessNameControlTxt |
| Phone | 2127608200 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 450 7TH AVENUE SUITE 2710 | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10123 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PHILIP MARKI | PersonNm |
| Person Title | DIRECTOR | PersonTitleTxt |
| Phone | 2127608200 | PhoneNum |
| Signature | 2022-05-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | PHILIP | PersonFirstNm |
| Person Last | MARKI | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 888008888 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JEFFREY R SCHISSEL | PreparerPersonNm |
| PTIN | P00145767 | PTIN |
| Phone | 2127608200 | PhoneNum |
| Preparation | 2022-05-11 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Organization | Yes (X) | ForeignOrganizationInd |
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $9,157,597 | FMVAssetsEOYAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Net Gain Sale Ast Rev And Expnss | $316,399 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $2,486,080 | GrossSalesPriceAmt |
| Total Rev And Expnss | $316,399 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $0 | TotalNetInvstIncmAmt |
| Accounting Fees Rev And Expnss | $8,000 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Chrtbl Prps | $8,000 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $94,666 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Dsbrs Chrtbl | $94,666 | OtherProfFeesDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $182,164 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Dsbrs Chrtbl | $182,164 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $284,830 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $284,830 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $459,108 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $459,108 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $743,938 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $743,938 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$427,539 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Investments BOY | $8,050,752 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $7,623,213 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $9,157,597 | OtherInvestmentsEOYFMVAmt |
| Total Assets BOY | $8,050,752 | TotalAssetsBOYAmt |
| Total Assets EOY | $7,623,213 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $9,157,597 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
| No Donor Rstr Net Assests BOY | $8,050,752 | NoDonorRstrNetAssestsBOYAmt |
| No Donor Rstr Net Assests EOY | $7,623,213 | NoDonorRstrNetAssestsEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $8,050,752 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $7,623,213 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $8,050,752 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $7,623,213 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $8,050,752 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$427,539 | ExcessRevenueOverExpensesAmt |
| Subtotal | $7,623,213 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $7,623,213 | TotNetAstOrFundBalancesEOYAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $0 | InvestmentIncomeExciseTaxAmt |
| Estimated Plus Ovpmt Incm Tx | $294 | EstimatedPlusOvpmtIncmTxAmt |
| Total Payments And Credits | $294 | TotalPaymentsAndCreditsAmt |
| Overpayment | $294 | OverpaymentAmt |
| Applied To ES Tax | $294 | AppliedToESTaxAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | false | LegislativePoliticalActyInd |
| More Than100 Spent | false | MoreThan100SpentInd |
| 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 |
| 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 | BRYDEN CHARITABLE FOUNDATION | IndividualWithBooksNm |
| Phone | 2127608200 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 450 SEVENTH AVENUE | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10123 | 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 |
| 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 (3 entries)
| Address Line1ForeignAddress/AddressLine1Txt | CityForeignAddress/CityNm | Province Or StateForeignAddress/ProvinceOrStateNm | CountryForeignAddress/CountryCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|---|---|---|---|
| PHILIP MARKI | ||||||||
| GLARNISCHSTRASSE 18 | ZURICH | ZURICH | SZ | DIRECTOR | 000.00 | $0 | $0 | $0 |
| BENEDIKT KAISER | ||||||||
| PFLUGSTRASSE 10-12 | VADUZ | VADUZ | LS | DIRECTOR | 000.00 | $0 | $0 | $0 |
| VERENA WANISCH | ||||||||
| PFLUGSTRASSE 10-12 | VADUZ | VADUZ | LS | DIRECTOR | 000.00 | $0 | $0 | $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 |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | N/A | Description1Txt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $1 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $1 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $9,157,597 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $9,157,599 | TotalFMVOfUnusedAssetsAmt |
| Adjusted Total FMV Of Unused Ast | $9,157,599 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $137,364 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $9,020,235 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $451,012 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $451,012 | MinimumInvestmentReturnAmt |
| Distributable Before Adj | $451,012 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $451,012 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $451,012 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $743,938 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $743,938 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $451,012 | DistributableAsAdjustedAmt |
| Qualifying Distributions | $743,938 | QualifyingDistributionsAmt |
| Applied To Current Year | $451,012 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $292,926 | RemainingDistriFromCorpusAmt |
| Total Corpus | $292,926 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov To Next Yr | $292,926 | ExcessDistriCyovToNextYrAmt |
| Excess From Current Year | $292,926 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FRIENDS OF FOUNDATION DE FRANCE INC | BusinessNameLine1Txt |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 31 WEST 34TH STREET | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10001 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Foundation Status | 501C3 | RecipientFoundationStatusTxt |
| Grant Or Contribution Purpose | CHARITABLE SUPPORT | GrantOrContributionPurposeTxt |
| Amt | $459,108 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $459,108 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | $316,399 | RelatedOrExemptFunctionIncmAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | $316,399 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $316,399 | 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 FEES | CategoryTxt |
| Amt | $8,000 | Amt |
| Disbursements Charitable Prps | $8,000 | DisbursementsCharitablePrpsAmt |
Gain Loss Sale Other Assets Sch GainLossSaleOtherAssetsSch
Gain Loss Sale Other Asset GainLossSaleOtherAssetGrp (8 entries)
| AssetAssetDesc | AcquiredAcquiredDt | How AcquiredHowAcquiredTxt | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | BasisBasisAmt | Total NetTotalNetAmt |
|---|---|---|---|---|---|---|
| LOOSE POLISHED DIAMOND | 2020-04 | PURCHASE | 2021-03 | $192,575 | $167,057 | $25,518 |
| LOOSE POLISHED DIAMOND | 2015-04 | PURCHASE | 2021-03 | $365,911 | $325,330 | $40,581 |
| LOOSE POLISHED DIAMOND | 2020-07 | PURCHASE | 2021-06 | $206,034 | $175,596 | $30,438 |
| LOOSE POLISHED DIAMOND | 2015-04 | PURCHASE | 2021-06 | $302,750 | $273,438 | $29,312 |
| LOOSE POLISHED DIAMOND | 2020-10 | PURCHASE | 2021-09 | $225,436 | $187,475 | $37,961 |
| LOOSE POLISHED DIAMOND | 2015-04 | PURCHASE | 2021-09 | $388,048 | $340,361 | $47,687 |
| LOOSE POLISHED DIAMOND | 2021-01 | PURCHASE | 2021-12 | $319,664 | $277,357 | $42,307 |
| LOOSE POLISHED DIAMOND | 2015-04 | PURCHASE | 2021-12 | $485,662 | $423,067 | $62,595 |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category Or Item | DIAMOND PORTFOLIO | CategoryOrItemTxt |
| Listed At Cost Or FMV | AT COST | ListedAtCostOrFMVCd |
| Book Value | $7,623,213 | BookValueAmt |
| EOYFMV | $9,157,597 | EOYFMVAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|
| EXPENSES | ||
| STORAGE FEES | $182,164 | $182,164 |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | MANAGEMENT FEES | CategoryTxt |
| Amt | $94,666 | Amt |
| Disbursements Charitable Prps | $94,666 | DisbursementsCharitablePrpsAmt |