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CHASDEI HASHEM FOUNDATION TR: Form 990PF, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
CHASDEI HASHEM FOUNDATION TR (EIN 11-6552387)
Tax period
2013-01-01 to 2013-12-31
Filed
2014-11-17
IRS object ID
201443219349100014
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

FieldValueIRS element (for citing)
Return2014-11-17T06:17:21-08:00ReturnTs
Tax Period End2013-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Bernath & Rosenberg PCBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11430 Broadway 7th FloorAddressLine1
CityNew YorkCity
StateNYState
ZIP Code100183308ZIPCode
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2013-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN116552387EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CHASDEI HASHEM FOUNDATION TRUSTBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlCHASBusinessNameControlTxt
Phone7186776500PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11122 AVE JAddressLine1
CityBROOKLYNCity
StateNYState
ZIP Code11230ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMORTON KRIGERPersonNm
Person TitleTRUSTEEPersonTitleTxt
Signature2014-11-17SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJames H BernathPreparerPersonNm
PTINP00187297PTIN
Phone2122211140PhoneNum
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2015-12-30 17:16:21ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$233,740FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$208,815ContriRcvdRevAndExpnssAmt
Dividends Rev And Expnss$86DividendsRevAndExpnssAmt
Dividends Net Invst Incm$86DividendsNetInvstIncmAmt
Total Rev And Expnss$208,901TotalRevAndExpnssAmt
Total Net Invst Incm$86TotalNetInvstIncmAmt
Oth Empl Slrs Wgs Rev And Expnss$15,000OthEmplSlrsWgsRevAndExpnssAmt
Oth Empl Slrs Wgs Dsbrs Chrtbl$15,000OthEmplSlrsWgsDsbrsChrtblAmt
Other Prof Fees Rev And Expnss$1,547OtherProfFeesRevAndExpnssAmt
Other Prof Fees Dsbrs Chrtbl$1,547OtherProfFeesDsbrsChrtblAmt
Taxes Rev And Expnss$2,961TaxesRevAndExpnssAmt
Taxes Dsbrs Chrtbl$2,861TaxesDsbrsChrtblAmt
Printing And Pub Rev And Expnss$162,234PrintingAndPubRevAndExpnssAmt
Printing And Pub Dsbrs Chrtbl$162,234PrintingAndPubDsbrsChrtblAmt
Other Expenses Rev And Expnss$3,502OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$35OtherExpensesNetInvstIncmAmt
Other Expenses Dsbrs Chrtbl$3,467OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$185,244TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$35TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$185,109TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$25,990ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$25,990ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$211,234TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$35TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$211,099TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$2,333ExcessRevenueOverExpensesAmt
Net Investment Income$51NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$18,780CashBOYAmt
Cash EOY$76,799CashEOYAmt
Cash EOYFMV$76,799CashEOYFMVAmt
Corporate Stock BOY$93,629CorporateStockBOYAmt
Corporate Stock EOY$93,715CorporateStockEOYAmt
Corporate Stock EOYFMV$111,941CorporateStockEOYFMVAmt
Other Assets BOY$48,388OtherAssetsBOYAmt
Other Assets EOY$45,000OtherAssetsEOYAmt
Other Assets EOYFMV$45,000OtherAssetsEOYFMVAmt
Total Assets BOY$160,797TotalAssetsBOYAmt
Total Assets EOY$215,514TotalAssetsEOYAmt
Total Assets EOYFMV$233,740TotalAssetsEOYFMVAmt
Other Liabilities EOY$57,050OtherLiabilitiesEOYAmt
Total Liabilities EOY$57,050TotalLiabilitiesEOYAmt
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind
Capital Stock BOY$160,797CapitalStockBOYAmt
Capital Stock EOY$158,464CapitalStockEOYAmt
Tot Net Ast Or Fund Balances BOY$160,797TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$158,464TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$160,797TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$215,514TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$160,797TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$2,333ExcessRevenueOverExpensesAmt
Subtotal$158,464SubtotalAmt
Tot Net Ast Or Fund Balances EOY$158,464TotNetAstOrFundBalancesEOYAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxfalseLiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$178,241AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$145,072NetVlNoncharitableAssetsYr1Amt
Distribution Yr11.22864DistributionYr1Rt
Adjusted Qlfy Distri Yr3$109,137AdjustedQlfyDistriYr3Amt
Net Vl Noncharitable Assets Yr3$100,203NetVlNoncharitableAssetsYr3Amt
Distribution Yr31.08916DistributionYr3Rt
Adjusted Qlfy Distri Yr4$131,330AdjustedQlfyDistriYr4Amt
Net Vl Noncharitable Assets Yr4$3,737NetVlNoncharitableAssetsYr4Amt
Distribution Yr435.14316DistributionYr4Rt
Adjusted Qlfy Distri Yr5$102,655AdjustedQlfyDistriYr5Amt
Net Vl Noncharitable Assets Yr5$3,971NetVlNoncharitableAssetsYr5Amt
Distribution Yr525.85117DistributionYr5Rt
Total Distribution63.31213TotalDistributionRt
Average Distribution15.82803AverageDistributionRt
Net Vl Noncharitable Assets$166,501NetVlNoncharitableAssetsAmt
Adj Net Vl Noncharitable Assets$2,635,383AdjNetVlNoncharitableAssetsAmt
Net Investment Income Pct$1NetInvestmentIncomePctAmt
Adj Nonchrtbl Net Invst Incm Pct$2,635,384AdjNonchrtblNetInvstIncmPctAmt
Qualifying Distributions$211,099QualifyingDistributionsAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$1InvestmentIncomeExciseTaxAmt
Subtotal$1SubtotalAmt
Tax Based On Investment Income$1TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$100EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$100TotalPaymentsAndCreditsAmt
Overpayment$99OverpaymentAmt
Applied To ES Tax$99AppliedToESTaxAmt

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
Form990 T FiledfalseForm990TFiledInd
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 ContributorsYes (true)NewSubstantialContributorsInd
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 Line1THE FOUNDATIONBusinessNameLine1
FieldValueIRS element (for citing)
Phone7186776500PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line11122 AVE JAddressLine1
CityBROOKLYNCity
StateNYState
ZIP Code11230ZIPCode
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
Undistr Incm Sect4942a2 Not AppfalseUndistrIncmSect4942a2NotAppInd
Business HoldingsfalseBusinessHoldingsInd
Excess Business HoldingsfalseExcessBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Transactions Fail To Qlfy As ExcfalseTransactionsFailToQlfyAsExcInd
Maintained Expenditure RspnsfalseMaintainedExpenditureRspnsInd
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

FieldValueIRS element (for citing)
PersonMORTON KRIGERPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1333 OCEAN AVENUEAddressLine1
CityLAWRENCECity
StateNYState
ZIP Code11559ZIPCode
FieldValueIRS element (for citing)
TitleTRUSTEETitleTxt
Average Hrs Per Wk Devoted To Pos0.00AverageHrsPerWkDevotedToPosRt
Compensation$0CompensationAmt
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$98,444AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$25,593AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$45,000FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$169,037TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$169,037AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$2,536CashDeemedCharitableAmt
Net Vl Noncharitable Assets$166,501NetVlNoncharitableAssetsAmt
Minimum Investment Return$8,325MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$8,325MinimumInvestmentReturnAmt
Tax Based On Investment Income$1TaxBasedOnInvestmentIncomeAmt
Total Tax$1TotalTaxAmt
Distributable Before Adj$8,324DistributableBeforeAdjAmt
Distributable Before Ded$8,324DistributableBeforeDedAmt
Distributable As Adjusted$8,324DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$211,099ExpensesAndContributionsAmt
Qualifying Distributions$211,099QualifyingDistributionsAmt
Adjusted Qualifying Distri$211,099AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$8,324DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$102,456ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$131,143ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$104,127ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$123,314ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$170,987ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$632,027TotalExcessDistributionCyovAmt
Qualifying Distributions$211,099QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$8,324AppliedToCurrentYearAmt
Remaining Distri From Corpus$202,775RemainingDistriFromCorpusAmt
Total Corpus$834,802TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$102,456ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$732,346ExcessDistriCyovToNextYrAmt
Excess From Year4$131,143ExcessFromYear4Amt
Excess From Year3$104,127ExcessFromYear3Amt
Excess From Year2$123,314ExcessFromYear2Amt
Excess From Year1$170,987ExcessFromYear1Amt
Excess From Current Year$202,775ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (6 entries)

Address Line1RecipientUSAddress/AddressLine1CityRecipientUSAddress/CityStateRecipientUSAddress/StateZIP CodeRecipientUSAddress/ZIPCodeRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
VARIOUS CHARITIES
BROOKLYNBROOKLYNNY11230NONEEXEMPTCHARITABLE$3,010
MOSDOS HADRAS YERUSHALAYIM
1517 44TH STREETBROOKLYNNY11230NONEEXEMPTEDUCATIONAL$9,600
Yeshiva Shaarei Chaim
1 EXECUTIVE BLVDSUFFERNNY10901NONEEXEMPTCHARITABLE$2,400
Yeshiva Torah Ore
1314 AVENUE JBROOKLYNNY11230NONEEXEMPTCHARITABLE$2,400
BETH JACOB TEACHERS COLLEGE
1875 E 17TH STREETBROOKLYNNY11229NONEEXEMPTCHARITABLE$4,500
CONG MISHNAS RABBI AARON
601 PRIVATE WAYLAKEWOODNJ08701NONEEXEMPTCHARITABLE$4,080
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$25,990TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$86ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$86ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$86TotalIncomeProducingActyAmt

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 (5 entries)

ContributorContributorNumAddress Line1ContributorUSAddress/AddressLine1CityContributorUSAddress/CityStateContributorUSAddress/StateZIP CodeContributorUSAddress/ZIPCodeTotal ContributionsTotalContributionsAmtPerson ContributionPersonContributionInd
MORTON KRIGER
1333 OCEAN AVENUELAWRENCENY11559$68,000Yes (X)
EMAZAL REALTY CORP
21122 AVENUE JBROOKLYNNY11230$44,800Yes (X)
89-02 NORTHERN BLVD REALTY CORP
31122 AVENUE JBROOKLYNNY11230$5,714Yes (X)
BAINBRIDGE THREE REALTY CORP
41122 AVENUE JBROOKLYNNY11230$5,002Yes (X)
KRIGER PREFERRED PARTNERS LP
51122 AVENUE JBROOKLYNNY11230$50,000Yes (X)

Other Assets Schedule OtherAssetsSchedule

Other Assets Schedule OtherAssetsScheduleGrp

FieldValueIRS element (for citing)
DescLOAN RECEIVABLEDesc
BOY Book Value$48,388BOYBookValueAmt
EOY Book Value$45,000EOYBookValueAmt
EOYFMV$45,000EOYFMVAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (5 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
BANK CHARGES$35$35
FILING FEES$50$50
MISC EXPENSES$1,239$1,239
POSTAGE$423$423
SUPPLIES$1,755$1,755

Other Liabilities Schedule OtherLiabilitiesSchedule

Other Liabilities Detail OtherLiabilitiesDetail

FieldValueIRS element (for citing)
DescLOAN PAYABLEDesc
EOY Book Value$57,050EOYBookValueAmt

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryCOMPUTER REPAIRCategoryTxt
Amt$1,547Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$1,547DisbursementsCharitablePrpsAmt

Substantial Contributors Sch SubstantialContributorsSch

Substantial Contributor Detail SubstantialContributorDetail (2 entries)

Address Line1USAddress/AddressLine1CityUSAddress/CityStateUSAddress/StateZIP CodeUSAddress/ZIPCode
MORTON KRIGER
333 OCEAN AVENUELAWRENCENY11559
JONAH KRIGER
12 BELVEDERELAKEWOODNJ08701

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxtAmtAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
excise tax$100
PAYROLL TAX$2,861$2,861