MIRIAM & ESTHER FOUNDATION: Form 990PF, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- MIRIAM & ESTHER FOUNDATION (EIN 20-8102420)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-11-17
- IRS object ID
- 201413219349102756
- Schema version
- 2013v3.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2014-11-17T13:34:40-08:00 | ReturnTs |
| Tax Period End | 2013-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ISSER ZEILINGOLD CPA PLLC | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 25 Robert Pitt Drive Suite 204 | AddressLine1 |
| City | Monsey | City |
| State | NY | State |
| ZIP Code | 10952 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2013-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 208102420 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Miriam and Esther Foundation | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MIRI | BusinessNameControlTxt |
| Phone | 8454260035 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1550 59th Street | AddressLine1 |
| City | Brooklyn | City |
| State | NY | State |
| ZIP Code | 11219 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MOSES GRAUS | PersonNm |
| Person Title | DIRECTOR | PersonTitleTxt |
| Phone | 8454260035 | PhoneNum |
| Signature | 2014-11-16 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ISSER ZEILINGOLD | PreparerPersonNm |
| Phone | 8454260035 | PhoneNum |
| Preparation | 2014-11-17 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-12-30 17:16:21Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $1,132,886 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $45,000 | ContriRcvdRevAndExpnssAmt |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Interest On Sav Rev And Expnss | $1,657 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $1,657 | InterestOnSavNetInvstIncmAmt |
| Interest On Savings Adj Net Incm | $1,657 | InterestOnSavingsAdjNetIncmAmt |
| Cap Gain Net Incm Net Invst Incm | $0 | CapGainNetIncmNetInvstIncmAmt |
| Total Rev And Expnss | $46,657 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $1,657 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $1,657 | TotalAdjNetIncmAmt |
| Taxes Rev And Expnss | $125 | TaxesRevAndExpnssAmt |
| Other Expenses Rev And Expnss | $120 | OtherExpensesRevAndExpnssAmt |
| Tot Opr Expenses Rev And Expnss | $245 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $22,010 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $22,010 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $22,255 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $22,010 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $24,402 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $1,657 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $1,657 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $1,108,484 | CashBOYAmt |
| Cash EOY | $1,132,886 | CashEOYAmt |
| Cash EOYFMV | $1,132,886 | CashEOYFMVAmt |
| Total Assets BOY | $1,108,484 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,132,886 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $1,132,886 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
| Unrestricted BOY | $1,108,484 | UnrestrictedBOYAmt |
| Unrestricted EOY | $1,132,886 | UnrestrictedEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $1,108,484 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $1,132,886 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $1,108,484 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $1,132,886 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $1,108,484 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $24,402 | ExcessRevenueOverExpensesAmt |
| Subtotal | $1,132,886 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $1,132,886 | TotNetAstOrFundBalancesEOYAmt |
Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable Section4942 Tax | false | LiableSection4942TaxInd |
| Adjusted Qlfy Distri Yr1 | $188,849 | AdjustedQlfyDistriYr1Amt |
| Net Vl Noncharitable Assets Yr1 | $2,820,276 | NetVlNoncharitableAssetsYr1Amt |
| Distribution Yr1 | 0.066961 | DistributionYr1Rt |
| Adjusted Qlfy Distri Yr2 | $8,330 | AdjustedQlfyDistriYr2Amt |
| Net Vl Noncharitable Assets Yr2 | $1,243,259 | NetVlNoncharitableAssetsYr2Amt |
| Distribution Yr2 | 0.006700 | DistributionYr2Rt |
| Adjusted Qlfy Distri Yr3 | $96,813 | AdjustedQlfyDistriYr3Amt |
| Net Vl Noncharitable Assets Yr3 | $1,259,695 | NetVlNoncharitableAssetsYr3Amt |
| Distribution Yr3 | 0.076854 | DistributionYr3Rt |
| Adjusted Qlfy Distri Yr4 | $57,550 | AdjustedQlfyDistriYr4Amt |
| Net Vl Noncharitable Assets Yr4 | $814,018 | NetVlNoncharitableAssetsYr4Amt |
| Distribution Yr4 | 0.070699 | DistributionYr4Rt |
| Net Vl Noncharitable Assets Yr5 | $576,664 | NetVlNoncharitableAssetsYr5Amt |
| Total Distribution | 0.221214 | TotalDistributionRt |
| Average Distribution | 0.055304 | AverageDistributionRt |
| Net Vl Noncharitable Assets | $1,146,175 | NetVlNoncharitableAssetsAmt |
| Adj Net Vl Noncharitable Assets | $63,388 | AdjNetVlNoncharitableAssetsAmt |
| Net Investment Income Pct | $17 | NetInvestmentIncomePctAmt |
| Adj Nonchrtbl Net Invst Incm Pct | $63,405 | AdjNonchrtblNetInvstIncmPctAmt |
| Qualifying Distributions | $22,010 | QualifyingDistributionsAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $33 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $33 | SubtotalAmt |
| Tax Based On Investment Income | $33 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $49 | EstimatedPlusOvpmtIncmTxAmt |
| Applied To Es Tax | $125 | AppliedToEsTaxAmt |
| Total Payments And Credits | $174 | TotalPaymentsAndCreditsAmt |
| Original Return Overpayment | -$174 | OriginalReturnOverpaymentAmt |
| Overpayment | $141 | OverpaymentAmt |
| Applied To ES Tax | $141 | AppliedToESTaxAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | false | LegislativePoliticalActyInd |
| More Than100 Spent | false | MoreThan100SpentInd |
| Form1120 POL Filed | false | Form1120POLFiledInd |
| 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 | false | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Org Report Or Register State | NY | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (true) | Form990PFFiledWithAttyGenInd |
| 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 | false | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
| Individual With Books | TAXPAYER | IndividualWithBooksNm |
| Phone | 8454260035 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1550 59th Street | AddressLine1 |
| City | Brooklyn | City |
| State | NY | State |
| ZIP Code | 11219 | ZIPCode |
| 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 |
| Uncorrected Prior Acts | false | UncorrectedPriorActsInd |
| 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 |
| Proceeds Or Net Income | false | ProceedsOrNetIncomeInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (4 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|---|---|---|---|
| MOSES GRAUS | ||||||||
| 1550 59th Street | Brooklyn | NY | 11219 | President | 2.00 | $0 | $0 | $0 |
| CHAYA GRAUS | ||||||||
| 1550 59th Street | Brooklyn | NY | 11219 | Vice President | 1.00 | $0 | $0 | $0 |
| LEAH KISS | ||||||||
| 1550 59th Street | Brooklyn | NY | 11219 | Secretary | 1.00 | $0 | $0 | $0 |
| CHANI STERNBERG | ||||||||
| 1550 59th Street | Brooklyn | NY | 11219 | Treasurer | 1.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Other Employee Paid Over50k | 0 | OtherEmployeePaidOver50kCnt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
| Contractor Paid Over50k | 0 | ContractorPaidOver50kCnt |
Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | The Miriam and Esther Foundation has contributed moniesto various 501(C)(3)organizations that are committed tothe furtherance of Jewish education and values. | Description1Txt |
| Expenses1 | $22,010 | Expenses1Amt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $0 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $1,163,629 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $1,163,629 | TotalFMVOfUnusedAssetsAmt |
| Adjusted Total FMV Of Unused Ast | $1,163,629 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $17,454 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $1,146,175 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $57,309 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $57,309 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $33 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $33 | TotalTaxAmt |
| Distributable Before Adj | $57,276 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $57,276 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $57,276 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $22,010 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $22,010 | QualifyingDistributionsAmt |
| Adjusted Qualifying Distri | $22,010 | AdjustedQualifyingDistriAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $57,276 | DistributableAsAdjustedAmt |
| Excess Distribution Cyov Yr1 | $109,373 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $109,373 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $22,010 | QualifyingDistributionsAmt |
| Applied To Current Year | $22,010 | AppliedToCurrentYearAmt |
| Excess Distri Cyov App CY Corpus | $35,266 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $35,266 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $74,107 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov To Next Yr | $74,107 | ExcessDistriCyovToNextYrAmt |
| Excess From Year1 | $74,107 | ExcessFromYear1Amt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (9 entries)
| Address Line1RecipientUSAddress/AddressLine1 | CityRecipientUSAddress/City | StateRecipientUSAddress/State | ZIP CodeRecipientUSAddress/ZIPCode | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|
| Belz Institutions in Israel | ||||||
| 4303 15th Avenue | Brooklyn | NY | 11219 | 501(C)(3) | Educational | $4,200 |
| Cong Merkas Olumi | ||||||
| 1301 47th Street | Brooklyn | NY | 11206 | 501(C)(3) | Educational | $1,000 |
| Yeshiva Machzikei Hadas Inc | ||||||
| 1321 43rd Street | Brooklyn | NY | 11219 | 501(C)(3) | Educational | $9,750 |
| Cong Ohel Yehoshea Inc | ||||||
| 4611 12th Avenue | Brooklyn | NY | 11219 | 501(C)(3) | Educational | $3,660 |
| Congregation Tzlosa D'shloma | ||||||
| 1369 48th Street | Brooklyn | NY | 11219 | 501(C)(3) | Educational | $500 |
| CHUPPAH | ||||||
| 1560 58th Street | Brooklyn | NY | 11219 | 501(c)(3) | Charitable | $500 |
| CONG BAIS MORDECHAI | ||||||
| 953 48th Street | Brooklyn | NY | 11219 | 501(c)(3) | Educational | $500 |
| BNOS JERUSALEM | ||||||
| 317 Dahill Road | Brooklyn | NY | 11218 | 501(C)(3) | Educational | $1,000 |
| BETH HALACHA | ||||||
| 5314 16th Ave Ste 168 | Brooklyn | NY | 11204 | 501(C)(3) | Educational | $900 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $22,010 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $1,657 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $1,657 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $1,657 | 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 |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Bank Charges | Desc |
| Revenue And Expenses Per Books | $120 | RevenueAndExpensesPerBooksAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | Federal Excise Taxes | CategoryTxt |
| Amt | $125 | Amt |