STRATEGY STUDIO / PUBLIC DATA EXPLORER

AMIR AND ROSITA MANOCHERIAN FAMILY FOUNDATION: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
AMIR AND ROSITA MANOCHERIAN FAMILY FOUNDATION (EIN 13-7335693)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-07-16
IRS object ID
202511979349100711
Schema version
2024v5.2
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)
Return2025-07-16T12:06:02-07:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

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 Begin2024-01-01TaxPeriodBeginDt

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
Phone2123554900PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1150 EAST 58TH STREET 28TH FLRAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10155ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonROSITA MANOCHERIANPersonNm
Person TitleTrusteePersonTitleTxt
Signature2025-07-16SignatureDt
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)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$68,632FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$710,245ContriRcvdRevAndExpnssAmt
Dividends Rev And Expnss$51,355DividendsRevAndExpnssAmt
Dividends Net Invst Incm$51,355DividendsNetInvstIncmAmt
Dividends Adj Net Incm$51,355DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss$443,829NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$854,074GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$443,829CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$1,205,429TotalRevAndExpnssAmt
Total Net Invst Incm$495,184TotalNetInvstIncmAmt
Total Adj Net Incm$51,355TotalAdjNetIncmAmt
Other Expenses Rev And Expnss$1,563OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$1,563OtherExpensesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss$1,563TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$1,563TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$348,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$348,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$349,563TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$1,563TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$348,000TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$855,866ExcessRevenueOverExpensesAmt
Net Investment Income$493,621NetInvestmentIncomeAmt
Adjusted Net Income$51,355AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$57,841CashBOYAmt
Cash EOY$9,335CashEOYAmt
Cash EOYFMV$9,335CashEOYFMVAmt
Sav And Temp Cash Invst BOY$19,582SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$59,297SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$59,297SavAndTempCashInvstEOYFMVAmt
US Government Obligations BOY$281,952USGovernmentObligationsBOYAmt
US Government Obligations EOY$501,555USGovernmentObligationsEOYAmt
Corporate Bonds BOY$523,186CorporateBondsBOYAmt
Corporate Bonds EOY$875,428CorporateBondsEOYAmt
Total Assets BOY$882,561TotalAssetsBOYAmt
Total Assets EOY$1,445,615TotalAssetsEOYAmt
Total Assets EOYFMV$68,632TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$882,561NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$1,445,615NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$882,561TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$1,445,615TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$882,561TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$1,445,615TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$882,561TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$855,866ExcessRevenueOverExpensesAmt
Subtotal$1,738,427SubtotalAmt
Other Decreases$292,812OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$1,445,615TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp

FieldValueIRS element (for citing)
Property15353 BNY MELLON CORPPropertyDesc
How AcquiredPHowAcquiredCd
Acquired2023-01-01AcquiredDt
Sold2024-12-31SoldDt
Gross Sales Price$854,074GrossSalesPriceAmt
Cost Or Other Basis$410,245CostOrOtherBasisAmt
Gain Or Loss$443,829GainOrLossAmt
Gains Minus Excess Or Losses$443,829GainsMinusExcessOrLossesAmt
FieldValueIRS element (for citing)
Capital Gain Net Income$443,829CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$6,861InvestmentIncomeExciseTaxAmt
Subtotal$6,861SubtotalAmt
Tax Based On Investment Income$6,861TaxBasedOnInvestmentIncomeAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Es Penalty$24EsPenaltyAmt
Tax Due$6,885TaxDueAmt
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$1,286,902AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$175,526AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$1,462,428TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$1,462,428AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$21,936CashDeemedCharitableAmt
Net Vl Noncharitable Assets$1,440,492NetVlNoncharitableAssetsAmt
Minimum Investment Return$72,025MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$72,025MinimumInvestmentReturnAmt
Tax Based On Investment Income$6,861TaxBasedOnInvestmentIncomeAmt
Total Tax$6,861TotalTaxAmt
Distributable Before Adj$65,164DistributableBeforeAdjAmt
Distributable Before Ded$65,164DistributableBeforeDedAmt
Distributable As Adjusted$65,164DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$348,000ExpensesAndContributionsAmt
Qualifying Distributions$348,000QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$65,164DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$264,500ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$255,111ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$323,738ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$335,683ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$294,192ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$1,473,224TotalExcessDistributionCyovAmt
Qualifying Distributions$348,000QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$65,164AppliedToCurrentYearAmt
Remaining Distri From Corpus$282,836RemainingDistriFromCorpusAmt
Total Corpus$1,756,060TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$264,500ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$1,491,560ExcessDistriCyovToNextYrAmt
Excess From Year4$255,111ExcessFromYear4Amt
Excess From Year3$323,738ExcessFromYear3Amt
Excess From Year2$335,683ExcessFromYear2Amt
Excess From Year1$294,192ExcessFromYear1Amt
Excess From Current Year$282,836ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (18 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
WIZO
1990 SOUTH BUNDY DRIVELOSANGELESCA90025NONE501C3AID$10,000
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$85,000
DIABETES RESEARCH
252 SOUND AVEWHITE PLAINSNY10606NONEPCRELIGIOUS$10,000
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
WESTCHESTER MEDICAL
214 WEST 29TH STREETNEW YORKNY10001NONE501C3ARTS$10,000
MAZON
1515 HOLCOMBE BLVDHOUSTONTX77030NONE501C3MEDICAL RESEARCH$5,000
CARON FOUNDATION
6435 TIDEWATER DRIVENORFOLKVA23509NONE501C3MEDICAL RESEARCH$15,000
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
ISEF
135 WEST 29TH STREET SUITE 303NEW YORKNY10001NONE501C3EDUCATION$10,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$348,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Related Or Exempt Function Incm$51,355RelatedOrExemptFunctionIncmAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$443,829RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$495,184RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$495,184TotalIncomeProducingActyAmt

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

Schedule B IRS990ScheduleB

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

Contributor Information ContributorInformationGrp (2 entries)

ContributorContributorNumAddress Line1ContributorUSAddress/AddressLine1TxtCityContributorUSAddress/CityNmState AbbreviationContributorUSAddress/StateAbbreviationCdZIPContributorUSAddress/ZIPCdTotal ContributionsTotalContributionsAmtPerson ContributionPersonContributionIndNoncash ContributionNoncashContributionInd
ROSITA MANOCHERIAN
1WINDSOR MANSIONHARTSDALENY10530$300,000Yes (X)
ROSITA MANOCHERIAN
2WINDSOR MANSIONHARTSDALENY10530$850,249Yes (X)

Non Cash Property Contribution NonCashPropertyContributionGrp

FieldValueIRS element (for citing)
Contributor2ContributorNum
Noncash Property15,353 Shares of The Bank of New York Corp (BK) @ $55.38 perNoncashPropertyDesc
Fair Market Value$850,249FairMarketValueAmt
Received2024-02-27ReceivedDt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

FieldValueIRS element (for citing)
DescMANAGEMENT FEESDesc
Revenue And Expenses Per Books$1,563RevenueAndExpensesPerBooksAmt
Net Investment Income$1,563NetInvestmentIncomeAmt