STRATEGY STUDIO / PUBLIC DATA EXPLORER

MIRIAM & ESTHER FOUNDATION: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
MIRIAM & ESTHER FOUNDATION (EIN 20-8102420)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-17
IRS object ID
202503219349104435
Schema version
2024v5.2
Note
A later return for the same period supersedes this one.
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)
Return2025-11-17T12:09:35-08:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN203468079PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Isser Zeilingold CPABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line111 Old Route 202 AAddressLine1Txt
CityPomonaCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10970ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

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
Signature2025-05-13SignatureDt
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 PersonIsser ZeilingoldPreparerPersonNm
PTINP00235749PTIN
Phone8454260035PhoneNum
Preparation2025-11-17PreparationDt
Self EmployedYes (X)SelfEmployedInd
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$1,918,265FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$399,816ContriRcvdRevAndExpnssAmt
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$139,298InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$139,298InterestOnSavNetInvstIncmAmt
Cap Gain Net Incm Net Invst Incm$0CapGainNetIncmNetInvstIncmAmt
Gross Profit Rev And Expnss$0GrossProfitRevAndExpnssAmt
Other Income Rev And Expnss$0OtherIncomeRevAndExpnssAmt
Total Rev And Expnss$539,114TotalRevAndExpnssAmt
Total Net Invst Incm$139,298TotalNetInvstIncmAmt
Legal Fees Rev And Expnss$0LegalFeesRevAndExpnssAmt
Accounting Fees Rev And Expnss$925AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$0AccountingFeesNetInvstIncmAmt
Accounting Fees Adj Net Incm$925AccountingFeesAdjNetIncmAmt
Accounting Fees Chrtbl Prps$0AccountingFeesChrtblPrpsAmt
Other Prof Fees Rev And Expnss$0OtherProfFeesRevAndExpnssAmt
Taxes Rev And Expnss$1,843TaxesRevAndExpnssAmt
Taxes Net Invst Incm$0TaxesNetInvstIncmAmt
Taxes Adj Net Incm$1,843TaxesAdjNetIncmAmt
Taxes Dsbrs Chrtbl$0TaxesDsbrsChrtblAmt
Deprec And Dpltn Rev And Expnss$0DeprecAndDpltnRevAndExpnssAmt
Other Expenses Rev And Expnss$0OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$2,768TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Adj Net Incm$2,768TotOprExpensesAdjNetIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$94,585ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$0ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$97,353TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Adj Net Incm$2,768TotalExpensesAdjNetIncmAmt
Total Expenses Dsbrs Chrtbl$0TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$441,761ExcessRevenueOverExpensesAmt
Net Investment Income$139,298NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$25,470CashBOYAmt
Cash EOY$368,264CashEOYAmt
Cash EOYFMV$368,264CashEOYFMVAmt
Rcvbl From Officers EOY$0RcvblFromOfficersEOYAmt
Other Nts And Loans Rcvbl EOY$0OtherNtsAndLoansRcvblEOYAmt
Land Bldg Investments EOY$0LandBldgInvestmentsEOYAmt
Other Investments BOY$1,431,153OtherInvestmentsBOYAmt
Other Investments EOY$1,310,173OtherInvestmentsEOYAmt
Other Investments EOYFMV$1,310,173OtherInvestmentsEOYFMVAmt
Land EOY$0LandEOYAmt
Other Assets BOY$19,881OtherAssetsBOYAmt
Other Assets EOY$239,828OtherAssetsEOYAmt
Other Assets EOYFMV$239,828OtherAssetsEOYFMVAmt
Total Assets BOY$1,476,504TotalAssetsBOYAmt
Total Assets EOY$1,918,265TotalAssetsEOYAmt
Total Assets EOYFMV$1,918,265TotalAssetsEOYFMVAmt
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$1,476,504NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$1,918,265NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$1,476,504TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$1,918,265TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$1,476,504TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$1,918,265TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$1,476,504TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$441,761ExcessRevenueOverExpensesAmt
Subtotal$1,918,265SubtotalAmt
Tot Net Ast Or Fund Balances EOY$1,918,265TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$1,936InvestmentIncomeExciseTaxAmt
Tax Under Section511$0TaxUnderSection511Amt
Subtotal$1,936SubtotalAmt
Subtitle A Tax$0SubtitleATaxAmt
Tax Based On Investment Income$1,936TaxBasedOnInvestmentIncomeAmt
Extsn Request Income Tax Paid$3,100ExtsnRequestIncomeTaxPaidAmt
Total Payments And Credits$3,100TotalPaymentsAndCreditsAmt
Original Return Overpayment-$3,100OriginalReturnOverpaymentAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Es Penalty$87EsPenaltyAmt
Overpayment$1,077OverpaymentAmt
Applied To ES Tax$1,077AppliedToESTaxAmt

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$94,585Expenses1Amt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$120,362AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$120,362TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$120,362AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$1,805CashDeemedCharitableAmt
Net Vl Noncharitable Assets$118,557NetVlNoncharitableAssetsAmt
Minimum Investment Return$5,928MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$5,928MinimumInvestmentReturnAmt
Tax Based On Investment Income$1,936TaxBasedOnInvestmentIncomeAmt
Total Tax$1,936TotalTaxAmt
Distributable Before Adj$3,992DistributableBeforeAdjAmt
Distributable Before Ded$3,992DistributableBeforeDedAmt
Distributable As Adjusted$3,992DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$0ExpensesAndContributionsAmt
Qualifying Distributions$0QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$3,992DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$68,760ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$86,935ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$56,190ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$105,235ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$118,410ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$435,530TotalExcessDistributionCyovAmt
Qualifying Distributions$0QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Remaining Distri From Corpus$0RemainingDistriFromCorpusAmt
Total Corpus$435,530TotalCorpusAmt
Prior Year Undistributed Incm$0PriorYearUndistributedIncmAmt
Taxable1$0Taxable1Amt
Taxable2$0Taxable2Amt
Undistributed Income CY$3,992UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$68,760ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$366,770ExcessDistriCyovToNextYrAmt
Excess From Year4$86,935ExcessFromYear4Amt
Excess From Year3$56,190ExcessFromYear3Amt
Excess From Year2$105,235ExcessFromYear2Amt
Excess From Year1$118,410ExcessFromYear1Amt
Excess From Current Year$0ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (11 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
Yeshiva Machzikei Hadas Inc
1321 43rd StreetBrooklynNY11219PCEducational$68,980
Bnos Jerusalem
317 Dahill RoadBrooklynNY11218PCEducational$100
Cong Tzlosao Dshlomo
1369 48th StreetBrooklynNY11219PCEducational$1,895
Belz Institutions
4303 15th AvenueBrooklynNY11219PCEducational$500
Kolel Dchasidel Belz
1260 45th StreetBrooklynNY11219PCEducational$1,000
Chuppah
1560 58th StreetBrooklynNY11219PCCharitable$500
Chasdei Yeshaya
5014 16TH AvenueBrooklynNY11204PCCharitable$1,000
Cong Shtibel 45th
1260 45TH StreetBrooklynNY11219PCEducational$5,310
Imcha Inc
1910 53rd StreetBrooklynNY11204PCCharitable$1,800
Tammy Project USA
3 Dover TerraceMonseyNY10952PCCharitable$12,000
Cong Belzer Shtibel
150 Hooper StreetBrooklynNY11211PCCharitable$1,500
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$94,585TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$139,298ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$139,298ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$139,298TotalIncomeProducingActyAmt

Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp

Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp (2 entries)

Line NumberLineNumberTxtRelationship StatementRelationshipStatementTxt
3The income received supports the foundations mission to
3further educational and religious institutions.

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

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp

FieldValueIRS element (for citing)
Category Or ItemInvestmentsCategoryOrItemTxt
Book Value$1,310,173BookValueAmt
EOYFMV$1,310,173EOYFMVAmt

Other Assets Schedule OtherAssetsSchedule

Other Assets Schedule OtherAssetsScheduleGrp (2 entries)

DescDescBOY Book ValueBOYBookValueAmtEOY Book ValueEOYBookValueAmtEOYFMVEOYFMVAmt
Prepaid Interest$10,881$0$0
Bank Transfers$9,000$239,828$239,828

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmtAdjusted Net IncomeAdjustedNetIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
Federal$1,693$0$1,693$0
Bank Fees$150$0$150$0