MIRIAM & ESTHER FOUNDATION: Form 990PF, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- MIRIAM & ESTHER FOUNDATION (EIN 20-8102420)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-11-14
- IRS object ID
- 201303189349101460
- Schema version
- 2012v2.0
- 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) |
|---|---|---|
| Timestamp | 2013-11-14T12:10:59-08:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ISSER ZEILINGOLD CPA PLLC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| 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 | ReturnType |
| Tax Period Begin Date | 2012-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 208102420 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE MIRIAM AND ESTHER FOUNDATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | MIRI | NameControl |
| Phone | 8454260035 | Phone |
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 |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MOSES GRAUS | Name |
| Title | DIRECTOR | Title |
| Phone | 8454260035 | Phone |
| Date Signed | 2013-11-13 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | ISSER ZEILINGOLD | Name |
| Phone | 8454260035 | Phone |
| Date Prepared | 2013-11-14 | DatePrepared |
| Self Employed | X | SelfEmployed |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exempt PF | X | ExemptPF |
| FMV Assets EOY | 1108484 | FMVAssetsEOY |
| Method Of Accounting Cash | X | MethodOfAccountingCash |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Received Rev And Expnss | 35075 | ContriReceivedRevAndExpnss |
| Not Required To Attach Schedule B | X | NotRequiredToAttachScheduleB |
| Interest On Savings Rev And Expnss | 3050 | InterestOnSavingsRevAndExpnss |
| Interest On Savings Net Invst Incm | 3050 | InterestOnSavingsNetInvstIncm |
| Interest On Savings Adj Net Incm | 3050 | InterestOnSavingsAdjNetIncm |
| Capital Gain Net Incm Net Invst Incm | 0 | CapitalGainNetIncmNetInvstIncm |
| Total Revenue And Expenses | 38125 | TotalRevenueAndExpenses |
| Total Net Investment Income | 3050 | TotalNetInvestmentIncome |
| Total Adjusted Net Income | 3050 | TotalAdjustedNetIncome |
| Accounting Fees Rev And Expnss | 406 | AccountingFeesRevAndExpnss |
| Taxes Rev And Expnss | 75 | TaxesRevAndExpnss |
| Other Expenses Rev And Expnss | 75 | OtherExpensesRevAndExpnss |
| Tot Opr Expenses Rev And Expnss | 556 | TotOprExpensesRevAndExpnss |
| Tot Opr Expenses Net Invst Incm | 0 | TotOprExpensesNetInvstIncm |
| Tot Opr Expenses Dsbrs Chrtbl Prps | 0 | TotOprExpensesDsbrsChrtblPrps |
| Contri Gifts Paid Rev And Expnss | 188880 | ContriGiftsPaidRevAndExpnss |
| Contri Gifts Paid Dsbrs Chrtbl Prps | 188880 | ContriGiftsPaidDsbrsChrtblPrps |
| Total Expenses Rev And Expnss | 189436 | TotalExpensesRevAndExpnss |
| Total Expenses Net Invst Incm | 0 | TotalExpensesNetInvstIncm |
| Total Expenses Dsbrs Chrtbl Prps | 188880 | TotalExpensesDsbrsChrtblPrps |
| Excess Of Revenue Over Expenses | -151311 | ExcessOfRevenueOverExpenses |
| Net Investment Income | 3050 | NetInvestmentIncome |
| Adjusted Net Income | 3050 | AdjustedNetIncome |
Balance Sheets BalanceSheets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | 1259824 | CashBOY |
| Cash EOY | 1108484 | CashEOY |
| Cash EOYFMV | 1108484 | CashEOYFMV |
| Total Assets BOY | 1259824 | TotalAssetsBOY |
| Total Assets EOY | 1108484 | TotalAssetsEOY |
| Total Assets EOYFMV | 1108484 | TotalAssetsEOYFMV |
| Total Liabilities EOY | 0 | TotalLiabilitiesEOY |
| Org That Follow SFAS117 | X | OrgThatFollowSFAS117 |
| Unrestricted BOY | 1259824 | UnrestrictedBOY |
| Unrestricted EOY | 1108484 | UnrestrictedEOY |
| Total Net Assets BOY | 1259824 | TotalNetAssetsBOY |
| Total Net Assets EOY | 1108484 | TotalNetAssetsEOY |
| Total Liabilities Net Assets BOY | 1259824 | TotalLiabilitiesNetAssetsBOY |
| Total Liabilities Net Assets EOY | 1108484 | TotalLiabilitiesNetAssetsEOY |
Changes In Net Assets Fund Balances ChangesInNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Net Assets Fund Balances BOY | 1259824 | TotalNetAssetsFundBalancesBOY |
| Excess Of Revenue Over Expenses | -151311 | ExcessOfRevenueOverExpenses |
| Subtotal | 1108513 | Subtotal |
| Other Decreases | 29 | OtherDecreases |
| Total Net Assets Fund Balances EOY | 1108484 | TotalNetAssetsFundBalancesEOY |
Qlfy Und Sect4940e For Reduced Tax QlfyUndSect4940eForReducedTax
| Field | Value | IRS element (for citing) |
|---|---|---|
| Qualifying Distributions Year1 | 8330 | QualifyingDistributionsYear1 |
| Noncharitable Assets Year1 | 1243259 | NoncharitableAssetsYear1 |
| Distribution Ratio Year1 | 0.006700 | DistributionRatioYear1 |
| Qualifying Distributions Year2 | 96813 | QualifyingDistributionsYear2 |
| Noncharitable Assets Year2 | 1259695 | NoncharitableAssetsYear2 |
| Distribution Ratio Year2 | 0.076854 | DistributionRatioYear2 |
| Qualifying Distributions Year3 | 57550 | QualifyingDistributionsYear3 |
| Noncharitable Assets Year3 | 814018 | NoncharitableAssetsYear3 |
| Distribution Ratio Year3 | 0.070699 | DistributionRatioYear3 |
| Noncharitable Assets Year4 | 576664 | NoncharitableAssetsYear4 |
| Qualifying Distributions Year5 | 84500 | QualifyingDistributionsYear5 |
| Total Distribution Ratio | 0.154253 | TotalDistributionRatio |
| Average Distribution Ratio | 0.051418 | AverageDistributionRatio |
| Net Noncharitable Assets | 2820276 | NetNoncharitableAssets |
| Adjusted Noncharitable Assets | 145013 | AdjustedNoncharitableAssets |
| One Percent Net Investment Income | 31 | OnePercentNetInvestmentIncome |
| Adj Nonchrtbl Assets And One | 145044 | AdjNonchrtblAssetsAndOnePct |
| Qualifying Distributions | 188880 | QualifyingDistributions |
Excise Tax Based On Investment Incm ExciseTaxBasedOnInvestmentIncm
| Field | Value | IRS element (for citing) |
|---|---|---|
| Domestic Org Meeting Sect4940e | X | DomesticOrgMeetingSect4940e |
| Investment Income Excise Tax | 31 | InvestmentIncomeExciseTax |
| Tax Under Section511 | 0 | TaxUnderSection511 |
| Subtotal | 31 | Subtotal |
| Tax Based On Investment Income | 31 | TaxBasedOnInvestmentIncome |
| Est Tax Payments And Overpayment | 80 | EstTaxPaymentsAndOverpayment |
| Total Credits And Payments | 80 | TotalCreditsAndPayments |
| Original Return Overpayment | -80 | OriginalReturnOverpayment |
| Overpayment | 49 | Overpayment |
| Amount Credited To Next Year | 49 | AmountCreditedToNextYear |
Statements Regarding Activities StatementsRegardingActivities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Activities | false | LegislativePoliticalActivities |
| More Than100 Spent | false | MoreThan100Spent |
| Form1120 POL Filed | false | Form1120POLFiled |
| Activities Not Prev Reported | false | ActivitiesNotPrevReported |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylaws |
| Unrelated Bus Income Over1000 | false | UnrelatedBusIncomeOver1000 |
| Termination Etc | false | TerminationEtc |
| Requirements Of Sect508e | false | RequirementsOfSect508e |
| At Least5000 In Assets | true | AtLeast5000InAssets |
| States Filed With | NY | StatesFiledWith |
| Form990 PF Filed With AG | true | Form990PFFiledWithAG |
| Private Operating Foundation | false | PrivateOperatingFoundation |
| New Substantial Contributors | false | NewSubstantialContributors |
| Interest In Controlled Entity | false | InterestInControlledEntity |
| Applicable Insurance Contract | false | ApplicableInsuranceContract |
| Comply With Public Inspection Rqr | false | ComplyWithPublicInspectionRqr |
| Website Address | N/A | WebsiteAddress |
| Books In Care Of Person Name | TAXPAYER | BooksInCareOfPersonName |
| Books In Care Of Phone Number | 8454260035 | BooksInCareOfPhoneNumber |
Books In Care Of US Address BooksInCareOfUSAddress
| 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 Bank | false | ForeignBank |
Statements Regarding Acty4720 StatementsRegardingActy4720
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exchange With Dsqfly Person | false | SaleOrExchangeWithDsqflyPerson |
| Borrow Or Lend With Dsqfly Person | false | BorrowOrLendWithDsqflyPerson |
| Furnished Goods With Dsqfly Person | false | FurnishedGoodsWithDsqflyPerson |
| Pay Compensation To Dsqfly Person | false | PayCompensationToDsqflyPerson |
| Transfer Assets To Dsqfly Person | false | TransferAssetsToDsqflyPerson |
| Payment To Government Offical | false | PaymentToGovernmentOffical |
| Uncorrected Prior Acts | false | UncorrectedPriorActs |
| Undistributed Income Prior Years | false | UndistributedIncomePriorYears |
| Business Holdings | false | BusinessHoldings |
| Jeopardy Investments | false | JeopardyInvestments |
| Uncorrected Jeopardy Investments | false | UncorrectedJeopardyInvestments |
| Influence Legislation | false | InfluenceLegislation |
| Influence Election | false | InfluenceElection |
| Grants To Individuals | false | GrantsToIndividuals |
| Grants To Organizations | false | GrantsToOrganizations |
| Noncharitable Purpose | false | NoncharitablePurpose |
| Rcv Funds To Pay Prsnl Bnft Contract | false | RcvFundsToPayPrsnlBnftContract |
| Pay Premiums Prsnl Bnft Contract | false | PayPremiumsPrsnlBnftContract |
| Prohibited Tax Shelter Transactn | false | ProhibitedTaxShelterTransactn |
| Proceeds Or Net Income | false | ProceedsOrNetIncome |
Ofcr Dir Trustees Key Employee Info OfcrDirTrusteesKeyEmployeeInfo
Ofcr Dir Trustees Or Key Employee OfcrDirTrusteesOrKeyEmployee (4 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | TitleTitle | Avg Hours Per Wk Devoted To PositionAvgHoursPerWkDevotedToPosition | CompensationCompensation | Contri To Empl Benefit Plans EtcContriToEmplBenefitPlansEtc | Expense Account Other AllowancesExpenseAccountOtherAllowances |
|---|---|---|---|---|---|---|---|---|
| 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 Highest Paid Empl NONE | NONE | CompOfHighestPaidEmplNONE |
| Tot Number Of Oth Empl Paid Over50k | 0 | TotNumberOfOthEmplPaidOver50k |
| Comp Of Hghst Paid Cntrct NONE | NONE | CompOfHghstPaidCntrctNONE |
| Tot Number Of Cntrct Paid Over50k | 0 | TotNumberOfCntrctPaidOver50k |
Summary Of Direct Charitable Acty SummaryOfDirectCharitableActy
| 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. | Description1 |
| Expenses1 | 188880 | Expenses1 |
Minimum Investment Return MinimumInvestmentReturn
| Field | Value | IRS element (for citing) |
|---|---|---|
| Avg Monthly FMV Of Securities | 0 | AvgMonthlyFMVOfSecurities |
| Avg Monthly Cash Balances | 2863224 | AvgMonthlyCashBalances |
| FMV All Other Noncharitable Assets | 0 | FMVAllOtherNoncharitableAssets |
| Total FMV Of Unused Assets | 2863224 | TotalFMVOfUnusedAssets |
| Adj Total FMV Of Unused Assets | 2863224 | AdjTotalFMVOfUnusedAssets |
| Cash Deemed Charitable | 42948 | CashDeemedCharitable |
| Net Noncharitable Assets | 2820276 | NetNoncharitableAssets |
| Minimum Investment Return | 141014 | MinimumInvestmentReturn |
Distributable DistributableAmount
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | 141014 | MinimumInvestmentReturn |
| Tax Based On Investment Income | 31 | TaxBasedOnInvestmentIncome |
| Total Tax | 31 | TotalTax |
| Distributable Amount Before Adj | 140983 | DistributableAmountBeforeAdj |
| Distributable Amount Before Ded | 140983 | DistributableAmountBeforeDed |
| Distributable Amount As Adjusted | 140983 | DistributableAmountAsAdjusted |
Qualifying Distributions QualifyingDistributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | 188880 | ExpensesAndContributions |
| Qualifying Distributions | 188880 | QualifyingDistributions |
| One Pct Sect4940e Org Net Invst Incm | 31 | OnePctSect4940eOrgNetInvstIncm |
| Adj Qualifying Distributions | 188849 | AdjQualifyingDistributions |
Undistributed Income UndistributedIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable Amount As Adjusted | 140983 | DistributableAmountAsAdjusted |
| Excess Distri Carryover Year2 | 53146 | ExcessDistriCarryoverYear2 |
| Excess Distri Carryover Year1 | 8330 | ExcessDistriCarryoverYear1 |
| Total Excess Distri Carryover | 61476 | TotalExcessDistriCarryover |
| Qualifying Distributions | 188880 | QualifyingDistributions |
| Applied To Current Year | 79507 | AppliedToCurrentYear |
| Remaining Distri From Corpus | 109373 | RemainingDistriFromCorpus |
| Excess Distri Cyov App CY Corpus | 61476 | ExcessDistriCyovAppCYCorpus |
| Excess Distri Cyov Applied CY | 61476 | ExcessDistriCyovAppliedCY |
| Total Corpus | 109373 | TotalCorpus |
| Undistributed Income CY | 0 | UndistributedIncomeCY |
| Excess Distri Cyov To Next Year | 109373 | ExcessDistriCyovToNextYear |
| Excess From Current Year | 109373 | ExcessFromCurrentYear |
Supplementary Information SupplementaryInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contributes To Preselected | X | OnlyContributesToPreselected |
Grant Or Contri Paid During Year GrantOrContriPaidDuringYear (5 entries)
| Address Line1RecipientUSAddress/AddressLine1 | CityRecipientUSAddress/City | StateRecipientUSAddress/State | ZIP CodeRecipientUSAddress/ZIPCode | Recipient Foundation StatusRecipientFoundationStatus | Purpose Of Grant Or ContributionPurposeOfGrantOrContribution | AmountAmount |
|---|---|---|---|---|---|---|
| BELZ INSTITUTIONS IN ISRAEL | ||||||
| 4303 15TH AVENUE | BROOKLYN | NY | 11219 | 501(C)(3) | Educational | $3,600 |
| CONG MERKAS OLUMI | ||||||
| 1301 47TH STREET | BROOKLYN | NY | 11206 | 501(C)(3) | Educational | $90,000 |
| YESHIVA MACHZIKEI HADAS INC | ||||||
| 1321 43RD STREET | BROOKLYN | NY | 11219 | 501(C)(3) | Educational | $4,600 |
| CONG OHEL YEHOSHEA INC | ||||||
| 4611 12TH AVENUE | BROOKLYN | NY | 11219 | 501(C)(3) | Educational | $90,180 |
| CONGREGATION TZLOSA D'SHLOMA | ||||||
| 1369 48TH STREET | BROOKLYN | NY | 11219 | 501(C)(3) | Educational | $500 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Grant Or Contri Paid During Year | 188880 | TotGrantOrContriPaidDuringYear |
Analysis Income Producing Acty AnalysisIncomeProducingActy
Int On Savings And Temp Cash Invst IntOnSavingsAndTempCashInvst
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion Code | 14 | ExclusionCode |
| Exclusion | $3,050 | ExclusionAmount |
Subtotals Part XVIA SubtotalsPartXVIA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $3,050 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Part XVIA | 3050 | TotalPartXVIA |
Trnsfr Tr Rln With Noncharitable EO TrnsfrTrRlnWithNoncharitableEO
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Noncharitable EO | false | TrnsfrOfCashToNoncharitableEO |
| Trnsfr Oth Assets Noncharitable EO | false | TrnsfrOthAssetsNoncharitableEO |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssets |
| Purchase Assets Noncharitable EO | false | PurchaseAssetsNoncharitableEO |
| Rental Of Facilities Etc | false | RentalOfFacilitiesEtc |
| Reimbursement Arrangements | false | ReimbursementArrangements |
| Loans Or Loan Guarantees | false | LoansOrLoanGuarantees |
| Performance Of Services Etc | false | PerformanceOfServicesEtc |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtc |
| Relationships Noncharitable E Os | false | RelationshipsNoncharitableEOs |
Other Decreases Schedule OtherDecreasesSchedule
Other Decreases OtherDecreases
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | United States Treasury-Penalty | Description |
| Amount | $29 | Amount |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses OtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Bank Charges | Description |
| Revenue And Expenses Per Books | 75 | RevenueAndExpensesPerBooks |
Taxes Schedule TaxesSchedule
Taxes Taxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | Federal Excise Taxes | Category |
| Amount | $75 | Amount |