STRATEGY STUDIO / PUBLIC DATA EXPLORER

MIRIAM & ESTHER FOUNDATION: Form 990PF, tax year 2016

View the entire original 990 at ProPublica ↗

Organization
MIRIAM & ESTHER FOUNDATION (EIN 20-8102420)
Tax period
2016-01-01 to 2016-12-31
Filed
2017-11-24
IRS object ID
201703289349100100
Schema version
2016v3.0
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)
Return2017-11-24T10:16:45-08:00ReturnTs
Tax Period End2016-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1ISSER ZEILINGOLD CPA PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1200 E Eckerson Road Suite 230AddressLine1Txt
CityNew CityCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10956ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2016-01-01TaxPeriodBeginDt

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
Signature2017-11-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonISSER ZEILINGOLDPreparerPersonNm
Phone8454260035PhoneNum
Preparation2017-11-24PreparationDt
Self EmployedYes (X)SelfEmployedInd

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address47.18.233.77IPv4AddressTxt
FieldValueIRS element (for citing)
IP2017-11-24IPDt
IP Tm10:16:23IPTm
IP TimezonePSIPTimezoneCd
At Submission Creation Device Id2396E83772488F1D22EB30F135210C6D3CFE2CA0AtSubmissionCreationDeviceId
At Submission Filing Device Id2396E83772488F1D22EB30F135210C6D3CFE2CA0AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2016TaxYr
Build TS2017-02-10 21:41:12ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Amended ReturnYes (X)AmendedReturnInd
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$1,188,047FMVAssetsEOYAmt
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$109,396InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$109,396InterestOnSavNetInvstIncmAmt
Cap Gain Net Incm Net Invst Incm$0CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$109,396TotalRevAndExpnssAmt
Total Net Invst Incm$109,396TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss$748AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$748AccountingFeesNetInvstIncmAmt
Taxes Rev And Expnss$792TaxesRevAndExpnssAmt
Taxes Net Invst Incm$792TaxesNetInvstIncmAmt
Other Expenses Rev And Expnss$723OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$723OtherExpensesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss$2,263TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$2,263TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$98,870ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$98,870ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$101,133TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$2,263TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$98,870TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$8,263ExcessRevenueOverExpensesAmt
Net Investment Income$107,133NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$241,643CashBOYAmt
Cash EOY$26,907CashEOYAmt
Cash EOYFMV$26,907CashEOYFMVAmt
Other Investments BOY$975,640OtherInvestmentsBOYAmt
Other Investments EOY$1,161,140OtherInvestmentsEOYAmt
Other Investments EOYFMV$1,161,140OtherInvestmentsEOYFMVAmt
Other Assets BOY$435OtherAssetsBOYAmt
Other Assets EOY$0OtherAssetsEOYAmt
Other Assets EOYFMV$0OtherAssetsEOYFMVAmt
Total Assets BOY$1,217,718TotalAssetsBOYAmt
Total Assets EOY$1,188,047TotalAssetsEOYAmt
Total Assets EOYFMV$1,188,047TotalAssetsEOYFMVAmt
Other Liabilities BOY$57,000OtherLiabilitiesBOYAmt
Total Liabilities BOY$57,000TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind
Unrestricted BOY$1,160,718UnrestrictedBOYAmt
Unrestricted EOY$1,188,047UnrestrictedEOYAmt
Tot Net Ast Or Fund Balances BOY$1,160,718TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$1,188,047TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$1,217,718TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$1,188,047TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$1,160,718TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$8,263ExcessRevenueOverExpensesAmt
Other Increases$19,066OtherIncreasesAmt
Subtotal$1,188,047SubtotalAmt
Tot Net Ast Or Fund Balances EOY$1,188,047TotNetAstOrFundBalancesEOYAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxfalseLiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$75,860AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$291,481NetVlNoncharitableAssetsYr1Amt
Distribution Yr10.260257DistributionYr1Rt
Adjusted Qlfy Distri Yr2$24,264AdjustedQlfyDistriYr2Amt
Net Vl Noncharitable Assets Yr2$486,547NetVlNoncharitableAssetsYr2Amt
Distribution Yr20.049870DistributionYr2Rt
Adjusted Qlfy Distri Yr3$22,010AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3$1,146,175NetVlNoncharitableAssetsYr3Amt
Distribution Yr30.019203DistributionYr3Rt
Adjusted Qlfy Distri Yr4$188,849AdjustedQlfyDistriYr4Amt
Net Vl Noncharitable Assets Yr4$2,820,276NetVlNoncharitableAssetsYr4Amt
Distribution Yr40.066961DistributionYr4Rt
Adjusted Qlfy Distri Yr5$8,330AdjustedQlfyDistriYr5Amt
Net Vl Noncharitable Assets Yr5$1,243,259NetVlNoncharitableAssetsYr5Amt
Distribution Yr50.006700DistributionYr5Rt
Total Distribution0.402991TotalDistributionRt
Average Distribution0.080598AverageDistributionRt
Net Vl Noncharitable Assets$88,816NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$7,158AdjNetVlNoncharitableAssetsAmt
Net Investment Income Pct$1,071NetInvestmentIncomePctAmt
Adj Nonchrtbl Net Invst Incm Pct$8,229AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$98,870QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Domestic Org Meeting Sect4940eYes (X)DomesticOrgMeetingSect4940eInd
Investment Income Excise Tax$1,071InvestmentIncomeExciseTaxAmt
Tax Under Section511$0TaxUnderSection511Amt
Subtotal$1,071SubtotalAmt
Tax Based On Investment Income$1,071TaxBasedOnInvestmentIncomeAmt
Applied To Es Tax$1,000AppliedToEsTaxAmt
Total Payments And Credits$1,000TotalPaymentsAndCreditsAmt
Original Return Tax Paid$1,000OriginalReturnTaxPaidAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Es Penalty$23EsPenaltyAmt
Tax Due$94TaxDueAmt
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 moniesto various 501(C)(3)organizations that are committed tothe furtherance of Jewish education and values.Description1Txt
Expenses1$95,870Expenses1Amt
Expenses2$0Expenses2Amt
Expenses3$0Expenses3Amt
Expenses4$0Expenses4Amt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$90,169AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$90,169TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$90,169AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$1,353CashDeemedCharitableAmt
Net Vl Noncharitable Assets$88,816NetVlNoncharitableAssetsAmt
Minimum Investment Return$4,441MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$4,441MinimumInvestmentReturnAmt
Tax Based On Investment Income$1,071TaxBasedOnInvestmentIncomeAmt
Total Tax$1,071TotalTaxAmt
Distributable Before Adj$3,370DistributableBeforeAdjAmt
Distributable Before Ded$3,370DistributableBeforeDedAmt
Distributable As Adjusted$3,370DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$98,870ExpensesAndContributionsAmt
Qualifying Distributions$98,870QualifyingDistributionsAmt
Pct Sect4940e Org Net Invst Incm$1,071PctSect4940eOrgNetInvstIncmAmt
Adjusted Qualifying Distri$97,799AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$3,370DistributableAsAdjustedAmt
Excess Distribution Cyov Yr4$74,107ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr2$1,059ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$62,806ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$137,972TotalExcessDistributionCyovAmt
Qualifying Distributions$98,870QualifyingDistributionsAmt
Applied To Current Year$3,370AppliedToCurrentYearAmt
Remaining Distri From Corpus$95,500RemainingDistriFromCorpusAmt
Total Corpus$233,472TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$233,472ExcessDistriCyovToNextYrAmt
Excess From Year4$74,107ExcessFromYear4Amt
Excess From Year2$1,059ExcessFromYear2Amt
Excess From Year1$62,806ExcessFromYear1Amt
Excess From Current Year$95,500ExcessFromCurrentYearAmt

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
Belz Institutions in Israel
4303 15th AvenueBrooklynNY11219501(C)(3)Educational$500
Cong Kehillas Belz USA
1435 51st StreetBrooklynNY11219501(C)(3)Educational$14,310
Yeshiva Machzikei Hadas Inc
1321 43rd StreetBrooklynNY11219501(C)(3)Educational$6,000
Cong Ohel Yehoshea Inc
4611 12th AvenueBrooklynNY11219501(C)(3)Educational$8,000
BNOS JERUSALEM
317 Dahill RoadBrooklynNY11218501(C)(3)Educational$64,800
RAV CHESED
132 Heyward StreetBrooklynNY11206501(C)(3)Educational$860
CHUPPAH
1560 58th StreetBrooklynNY11219501(c)(3)Charitable$500
CONG TZEMACH TZADIK
4501 14th AvenueBrooklynNY11219501(c)(3)Charitable$1,550
CONG TZLOSAO DSHOLOM
1369 48th StreetBrooklynNY11219501(c)(3)Charitable$1,350
RODEF CHESED
5001 15th AvenueBrooklynNY11219501(c) (3)Charitable$500
Cong Bais Pinchas
199 Lee AvenueBrooklynNY11211501(c)(3)Educational$500
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$98,870TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$109,396ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$109,396ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$109,396TotalIncomeProducingActyAmt

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$435BOYBookValueAmt

Other Assets Schedule OtherAssetsSchedule

Other Assets Schedule OtherAssetsScheduleGrp

FieldValueIRS element (for citing)
DescInterest Receivable- BrooklynDesc
BOY Book Value$435BOYBookValueAmt

Other Assets Schedule OtherAssetsSchedule

Other Assets Schedule OtherAssetsScheduleGrp

FieldValueIRS element (for citing)
DescInterest Receivable- BrooklynDesc
BOY Book Value$435BOYBookValueAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmt
Bank Charges$713$713
Office Supplies$10$10

Other Increases Schedule OtherIncreasesSchedule

Other Increases Detail OtherIncreasesDetail

FieldValueIRS element (for citing)
DescPrior Period AdjustmentDesc
Amt$19,066Amt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryFederal Excise TaxesCategoryTxt
Amt$792Amt
Net Investment Income$792NetInvestmentIncomeAmt