UNITED SOUP KITCHENS INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: UNITED SOUP KITCHENS INC (EIN 20-0042618)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-08-15
IRS object ID: 201312279349302671
Schema version: 2012v2.1
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
Form 990
Schedule A
Schedule B
Schedule F
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-08-15T12:12:44-05:00	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	ROTH & COMPANY LLP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	1428 36TH STREET SUITE 200	AddressLine1
City	BROOKLYN	City
State	NY	State
ZIP Code	11218	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	200042618	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	UNITED SOUP KITCHENS INC	BusinessNameLine1
Business Name Line2	C/O SAMUEL LIPSKER	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	UNIT	NameControl
Phone	7187745446	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	700 BROADWAY	AddressLine1
Address Line2	ROOM/SUITE 718	AddressLine2
City	NEW YORK	City
State	NY	State
ZIP Code	10003	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	SAMUEL LIPSKER	Name
Title	DIRECTOR	Title
Phone	7187745446	Phone
Date Signed	2013-07-09	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	ARON SCHWARTZ	Name
Phone	7182361600	Phone
Date Prepared	2013-07-15	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	SAMUEL LIPSKER	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	700 BROADWAY	AddressLine1
City	NEW YORK	City
State	NY	State
ZIP Code	10003	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	76495	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.UNITEDSOUPKITCHENS.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2003	YearFormation
State Legal Domicile	NY	StateLegalDomicile
Activity Or Mission Description	THE CORPORATION IS ORGANIZED EXCLUSIVELY TO PROVIDE FOOD, CLOTHING AND CHARITY FOR INDIVIDUALS AND FAMILIES.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	3	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	3	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Nbr Volunteers	4	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	149284	ContributionsGrantsPriorYear
Contributions Grants Current Year	71275	ContributionsGrantsCurrentYear
Program Service Revenue CY	0	ProgramServiceRevenueCY
Investment Income Prior Year	6604	InvestmentIncomePriorYear
Investment Income Current Year	5220	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	155888	TotalRevenuePriorYear
Total Revenue Current Year	76495	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	75000	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	75000	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Current Year	0	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	23134	TotalFundrsngExpCurrentYear
Other Expense Prior Year	13842	OtherExpensePriorYear
Other Expenses Current Year	26694	OtherExpensesCurrentYear
Total Expenses Prior Year	88842	TotalExpensesPriorYear
Total Expenses Current Year	101694	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	67046	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-25199	RevenuesLessExpensesCY
Total Assets BOY	894227	TotalAssetsBOY
Total Assets EOY	944028	TotalAssetsEOY
Total Liabilities BOY	712427	TotalLiabilitiesBOY
Total Liabilities EOY	787427	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	181800	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	156601	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	THE CORPORATION IS ORGANIZED EXCLUSIVELY TO PROVIDE FOOD, CLOTHING AND CHARITY FOR INDIVIDUALS AND FAMILIES.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	75000	Expense
Grants	75000	Grants
Revenue	71275	Revenue
Description	FUNDS WERE USED TO OPERATE PUBLIC KITCHENS PROVIDING FREE HOT MEALS FOR NEEDY PEOPLE AND THE ELDERLY	Description

Activity Other ActivityOther

Field	Value	IRS element (for citing)
Description	FUNDS WERE USED TO OPERATE PUBLIC KITCHENS PROVIDING FREE HOT MEALS FOR NEEDY PEOPLE AND THE ELDERLY	Description

Field	Value	IRS element (for citing)
Total Program Service Expense	75000	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	false	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	true	ForeignActivities
More Than5000 K To Organizations	true	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	0	NumberOfEmployees
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	3	NbrVotingGoverningBodyMembers
Number Independent Voting Members	3	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	false	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	SAMUEL LIPSKER	NamePerson
Telephone Number	8005318004	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	700 BROADWAY	AddressLine1
City	NEW YORK	City
State	NY	State
ZIP Code	10003	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	X	NoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (3 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
ARTHUR LUXENBERG
DIRECTOR	2.00	X	0	0	0
SHOLOM DUCHMAN
DIRECTOR	2.00	X	0	0	0
SAMUEL LIPSKER
DIRECTOR	2.00	X	0	0	0

Field	Value	IRS element (for citing)
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
All Other Contributions	71275	AllOtherContributions
Total Contributions	71275	TotalContributions

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	5220	TotalRevenueColumn
Related Or Exempt Function Income	5220	RelatedOrExemptFunctionIncome

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	76495	TotalRevenueColumn
Related Or Exempt Function Income	5220	RelatedOrExemptFunctionIncome

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	75000	Total
Program Services	75000	ProgramServices

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	3560	Total
Management And General	3560	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	23134	Total
Fundraising	23134	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	101694	Total
Program Services	75000	ProgramServices
Management And General	3560	ManagementAndGeneral
Fundraising	23134	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	894227	BOY
EOY	944028	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	894227	BOY
EOY	944028	EOY

Grants Payable GrantsPayable

Field	Value	IRS element (for citing)
EOY	75000	EOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

Field	Value	IRS element (for citing)
BOY	712427	BOY
EOY	712427	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	712427	BOY
EOY	787427	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	181800	BOY
EOY	156601	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	181800	BOY
EOY	156601	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	894227	BOY
EOY	944028	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-25199	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	false	FSAudited

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	79844	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	98356	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	151778	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	149284	CurrentTaxYearMinus1Year
Current Tax Year	71275	CurrentTaxYear
Total	550537	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	79844	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	98356	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	151778	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	149284	CurrentTaxYearMinus1Year
Current Tax Year	71275	CurrentTaxYear
Total	550537	Total

Field	Value	IRS element (for citing)
Public Support Total170	550537	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	513	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	130	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	7411	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	6604	CurrentTaxYearMinus1Year
Current Tax Year	5220	CurrentTaxYear
Total	19878	Total

Field	Value	IRS element (for citing)
Total Support	570415	TotalSupport
Gross Receipts From Admissions Etc	5220	GrossReceiptsFromAdmissionsEtc
Public Support Pertcentage170	0.96520	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.97120	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule F IRS990ScheduleF

Field	Value	IRS element (for citing)
Grant Records Maintained	true	GrantRecordsMaintained

Grants To Orgs Outside US GrantsToOrgsOutsideUS

Field	Value	IRS element (for citing)
Region	ISRAEL	Region
Purpose Of Grant	FEED THE NEEDY	PurposeOfGrant
Amount Of Cash Grant	75000	AmountOfCashGrant
Manner Of Cash Disbursement	WIRE TRANSFER	MannerOfCashDisbursement

Field	Value	IRS element (for citing)
Transfer To Foreign Corp	false	TransferToForeignCorp
Interest In Foreign Trust	false	InterestInForeignTrust
Own Foreign Corp	false	OwnForeignCorp
Passive Foreign Invest Co	false	PassiveForeignInvestCo
Foreign Partnership	false	ForeignPartnership
Boycott Countries	false	BoycottCountries

Form990 Schedule F Part V Form990ScheduleFPartV

Field	Value	IRS element (for citing)
Identifier	PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS OUTSIDE THE UNITED STATES	Identifier
Return Reference	SCHEDULE F, PAGE 1, PART I, LINE 2	ReturnReference
Explanation	THE ORGANIZATION PERFORMS ONGOING AND ON SITE REVIEWS OF GRANTS TO ENSURE THAT THEY ARE PROPERLY RECOGNIZED TAX-EXEMPT ENTITIES AND THAT THEIR REQUIRED FINANCIAL FILINGS ARE IN ORDER.	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (4 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ALL OTHER ACCOMPLISHMENT DESCRIPTION	FORM 990, PAGE 2, PART III, LINE 4D	FUNDS WERE USED TO OPERATE PUBLIC KITCHENS PROVIDING FREE HOT MEALS FOR NEEDY PEOPLE AND THE ELDERLY
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	THE TAX RETURN PREPARER SENDS THE BOARD OF DIRECTORS A COPY OF THE COMPLETED TAX RETURN FOR REVIEW. UPON APPROVAL OF THE TAX RETURN BY THE BOARD OF DIRECTORS THEY NOTIFY THE TAX RETURN PREPARER WHO SENDS THE FINAL VERSION OF THE TAX RETURN TO THE EXECUTIVE DIRECTOR FOR SIGNATURE.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	EMPLOYEES ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICT OF INTEREST. FAILURE TO DISCLOSE A POTENTIAL CONFLICT OF INTEREST OR ENGAGING IN A PRACTICE DETERMINED TO BE A CONFLICT OF INTEREST MAY RESULT IN DISCIPLINARY ACTION UP TO AND INCLUDING TERMINATION.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	UPON REQUEST THE PUBLIC MAY VIEW THE ORGANIZATION'S GOVERNING DOCUMENTS AND RELATED DOCUMENTS AT THE ADDRESS LOCATED ON PAGE 1 OF FORM 990.