STRATEGY STUDIO / PUBLIC DATA EXPLORER

MIRIAM & ESTHER FOUNDATION: Form 990PF, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
MIRIAM & ESTHER FOUNDATION (EIN 20-8102420)
Tax period
2019-01-01 to 2019-12-31
Filed
2020-11-15
IRS object ID
202013209349100116
Schema version
2019v5.1
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)
Return2020-11-15T10:53:47-08:00ReturnTs
Tax Period End2019-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Isser Zeilingold CPABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line157 Washington AveAddressLine1Txt
CitySpring ValleyCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10977ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2019-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN208102420EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1The Miriam and Esther FoundationBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlMIRIBusinessNameControlTxt
Phone8454260035PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11550 59th StreetAddressLine1Txt
CityBrooklynCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11219ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMoses GrausPersonNm
Person TitleDirectorPersonTitleTxt
Phone8454260035PhoneNum
Signature2020-05-21SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonIsser ZeilingoldPreparerPersonNm
PTINP00235749PTIN
Phone8454260035PhoneNum
Preparation2020-11-15PreparationDt
Self EmployedYes (X)SelfEmployedInd

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address65.221.106.74IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-11-15IPDt
IP Tm10:53:41IPTm
IP TimezonePSIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id6C9B1A35775087DBDB8A6D25ECA509C7F6C27838AtSubmissionCreationDeviceId
At Submission Filing Device Id6C9B1A35775087DBDB8A6D25ECA509C7F6C27838AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2021-04-22 16:20:28ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$1,249,637FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$239InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$110,208InterestOnSavNetInvstIncmAmt
Cap Gain Net Incm Net Invst Incm$0CapGainNetIncmNetInvstIncmAmt
Gross Profit Rev And Expnss$0GrossProfitRevAndExpnssAmt
Other Income Rev And Expnss$0OtherIncomeRevAndExpnssAmt
Total Rev And Expnss$239TotalRevAndExpnssAmt
Total Net Invst Incm$110,208TotalNetInvstIncmAmt
Legal Fees Rev And Expnss$0LegalFeesRevAndExpnssAmt
Accounting Fees Rev And Expnss$0AccountingFeesRevAndExpnssAmt
Other Prof Fees Rev And Expnss$0OtherProfFeesRevAndExpnssAmt
Taxes Rev And Expnss$1,000TaxesRevAndExpnssAmt
Deprec And Dpltn Rev And Expnss$0DeprecAndDpltnRevAndExpnssAmt
Other Expenses Rev And Expnss$222OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$1,222TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$68,760ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$68,760ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$69,982TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$68,760TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$69,743ExcessRevenueOverExpensesAmt
Net Investment Income$110,208NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$40,981CashBOYAmt
Cash EOY$368,462CashEOYAmt
Cash EOYFMV$368,462CashEOYFMVAmt
Rcvbl From Officers EOY$0RcvblFromOfficersEOYAmt
Other Nts And Loans Rcvbl EOY$0OtherNtsAndLoansRcvblEOYAmt
Land Bldg Investments EOY$0LandBldgInvestmentsEOYAmt
Other Investments BOY$1,278,447OtherInvestmentsBOYAmt
Other Investments EOY$874,618OtherInvestmentsEOYAmt
Other Investments EOYFMV$874,618OtherInvestmentsEOYFMVAmt
Land EOY$0LandEOYAmt
Other Assets BOY$0OtherAssetsBOYAmt
Other Assets EOY$6,557OtherAssetsEOYAmt
Other Assets EOYFMV$6,557OtherAssetsEOYFMVAmt
Total Assets BOY$1,319,428TotalAssetsBOYAmt
Total Assets EOY$1,249,637TotalAssetsEOYAmt
Total Assets EOYFMV$1,249,637TotalAssetsEOYFMVAmt
Loans From Officers EOY$0LoansFromOfficersEOYAmt
Mortgages And Notes Payable EOY$0MortgagesAndNotesPayableEOYAmt
Other Liabilities BOY$0OtherLiabilitiesBOYAmt
Other Liabilities EOY$0OtherLiabilitiesEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$1,319,428NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$1,249,637NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$1,319,428TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$1,249,637TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$1,319,428TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$1,249,637TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$1,319,428TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$69,743ExcessRevenueOverExpensesAmt
Subtotal$1,249,685SubtotalAmt
Other Decreases$48OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$1,249,637TotNetAstOrFundBalancesEOYAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxfalseLiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$35,008AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$35,565NetVlNoncharitableAssetsYr1Amt
Distribution Yr10.984339DistributionYr1Rt
Adjusted Qlfy Distri Yr2$96,382AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2$212,722NetVlNoncharitableAssetsYr2Amt
Distribution Yr20.453089DistributionYr2Rt
Adjusted Qlfy Distri Yr3$97,799AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3$88,816NetVlNoncharitableAssetsYr3Amt
Distribution Yr31.101142DistributionYr3Rt
Adjusted Qlfy Distri Yr4$75,860AdjustedQlfyDistriYr4Amt
Net Vl Noncharitable Assets Yr4$291,481NetVlNoncharitableAssetsYr4Amt
Distribution Yr40.260257DistributionYr4Rt
Adjusted Qlfy Distri Yr5$24,264AdjustedQlfyDistriYr5Amt
Net Vl Noncharitable Assets Yr5$486,547NetVlNoncharitableAssetsYr5Amt
Distribution Yr50.049870DistributionYr5Rt
Total Distribution2.848697TotalDistributionRt
Average Distribution0.569739AverageDistributionRt
Net Vl Noncharitable Assets$20,993NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$11,961AdjNetVlNoncharitableAssetsAmt
Net Investment Income Pct$1,102NetInvestmentIncomePctAmt
Adj Nonchrtbl Net Invst Incm Pct$13,063AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$68,760QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Domestic Org Meeting Sect4940eYes (X)DomesticOrgMeetingSect4940eInd
Investment Income Excise Tax$1,102InvestmentIncomeExciseTaxAmt
Tax Under Section511$0TaxUnderSection511Amt
Subtotal$1,102SubtotalAmt
Subtitle A Tax$0SubtitleATaxAmt
Tax Based On Investment Income$1,102TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$0EstimatedPlusOvpmtIncmTxAmt
Extsn Request Income Tax Paid$0ExtsnRequestIncomeTaxPaidAmt
Total Payments And Credits$0TotalPaymentsAndCreditsAmt
Original Return Tax Paid$0OriginalReturnTaxPaidAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Es Penalty$40EsPenaltyAmt
Tax Due$1,142TaxDueAmt
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 SatisfiedfalseSection508eRqrSatisfiedInd
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 RqrfalseComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt
Individual With BooksTaxpayerIndividualWithBooksNm
Phone8454260035PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line11550 59th StreetAddressLine1Txt
CityBrooklynCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11219ZIPCd
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
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
Proceeds Or Net IncomefalseProceedsOrNetIncomeInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
Moses Graus
1550 59th StreetBrooklynNY11219President2.00$0$0$0
Chaya Graus
1550 59th StreetBrooklynNY11219Vice President1.00$0$0$0
Leah Kiss
1550 59th StreetBrooklynNY11219Secretary1.00$0$0$0
Chani Sternberg
1550 59th StreetBrooklynNY11219Treasurer1.00$0$0$0
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

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

FieldValueIRS element (for citing)
Description1The Miriam and Esther Foundation has contributed monies to various 501(C)(3)organizations that are committed to the furtherance of Jewish education and values.Description1Txt
Expenses1$68,760Expenses1Amt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$21,313AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$21,313TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$21,313AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$320CashDeemedCharitableAmt
Net Vl Noncharitable Assets$20,993NetVlNoncharitableAssetsAmt
Minimum Investment Return$1,050MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$1,050MinimumInvestmentReturnAmt
Tax Based On Investment Income$1,102TaxBasedOnInvestmentIncomeAmt
Total Tax$1,102TotalTaxAmt
Distributable Before Adj$0DistributableBeforeAdjAmt
Distributable Before Ded$0DistributableBeforeDedAmt
Distributable As Adjusted$0DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$68,760ExpensesAndContributionsAmt
Charitable Assets Acquis Paid$0CharitableAssetsAcquisPaidAmt
Set Aside Suitability Test$0SetAsideSuitabilityTestAmt
Set Aside Cash Distri Test$0SetAsideCashDistriTestAmt
Qualifying Distributions$68,760QualifyingDistributionsAmt
Pct Sect4940e Org Net Invst Incm$1,102PctSect4940eOrgNetInvstIncmAmt
Adjusted Qualifying Distri$67,658AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$0DistributableAsAdjustedAmt
Undistributed Income PY$0UndistributedIncomePYAmt
Excess Distribution Cyov Yr5$0ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$42,102ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$95,500ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$97,335ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$36,015ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$270,952TotalExcessDistributionCyovAmt
Qualifying Distributions$68,760QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Remaining Distri From Corpus$68,760RemainingDistriFromCorpusAmt
Total Corpus$339,712TotalCorpusAmt
Prior Year Undistributed Incm$0PriorYearUndistributedIncmAmt
Taxable1$0Taxable1Amt
Taxable2$0Taxable2Amt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$0ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$339,712ExcessDistriCyovToNextYrAmt
Excess From Year4$42,102ExcessFromYear4Amt
Excess From Year2$97,335ExcessFromYear2Amt
Excess From Year1$36,015ExcessFromYear1Amt
Excess From Current Year$68,760ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (9 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
Belz Institutions in Israel
4303 15th AvenueBrooklynNY11219501(C)(3)Educational$4,700
Yeshiva Machzikei Hadas Inc
1321 43rd StreetBrooklynNY11219501(C)(3)Educational$30,500
Cong Ohel Yehoshea Inc
4611 12th AvenueBrooklynNY11219501(C)(3)Educational$18,500
Bnos Jerusalem
317 Dahill RoadBrooklynNY11218501(C)(3)Educational$4,300
Rav Chesed
132 Heyward StreetBrooklynNY11206501(C)(3)Educational$860
Cong Tzlosao Dsholom
1369 48th StreetBrooklynNY11219501(C)(3)Educational$500
Bnos Malke Belz
600 McDonald AveBrooklynNY11218501(C)(3)Educational$7,000
Cong Boruch Yecheskel Inc
9 Harmony DrLakewoodNJ08701501(C)(3)Educational$1,000
JCA
4315 16th AveBrooklynNY11204501(C)(3)Educational$1,400
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$68,760TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$239ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$239ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$239TotalIncomeProducingActyAmt

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

Other Assets Schedule OtherAssetsSchedule

Other Assets Schedule OtherAssetsScheduleGrp

FieldValueIRS element (for citing)
DescInterest Receivable- BrooklynDesc
BOY Book Value$0BOYBookValueAmt
EOY Book Value$6,557EOYBookValueAmt
EOYFMV$6,557EOYFMVAmt

Other Decreases Schedule OtherDecreasesSchedule

Other Decreases Detail OtherDecreasesDetail

FieldValueIRS element (for citing)
DescTax PenaltiesDesc
Amt$48Amt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

FieldValueIRS element (for citing)
DescBank ChargesDesc
Revenue And Expenses Per Books$222RevenueAndExpensesPerBooksAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryFederalCategoryTxt
Amt$1,000Amt