KOLLEL AMEILIM OF FAR ROCKAWAY: Form 990PF, tax year 2025

View the entire original 990 at ProPublica ↗

Organization: KOLLEL AMEILIM OF FAR ROCKAWAY (EIN 46-3203033)
Tax period: 2025-01-01 to 2025-12-31
Filed: 2026-05-13
IRS object ID: 202611339349103056
Schema version: 2025v4.1
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-PF
Schedule B
Substantial Contributors Sch

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2026-05-13T13:34:08-05:00	ReturnTs
Tax Period End	2025-12-31	TaxPeriodEndDt
Return Type	990PF	ReturnTypeCd
Tax Period Begin	2025-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	463203033	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	KOLLEL AMEILIM OF FAR ROCKAWAY	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
In Care Of	% SAMUEL SCHWARTZ	InCareOfNm
Business Name Control	KOLL	BusinessNameControlTxt
Phone	6465300521	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	141 BEACH 2ND STREET	AddressLine1Txt
City	Lawrence	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11559	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	SAMUEL SCHWARTZ	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	6465300521	PhoneNum
Signature	2026-05-13	SignatureDt
Discuss With Paid Preparer	false	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JONATHAN SOFER	PreparerPersonNm
SSN	XXX-XX-XXXX	SSN
Phone	3473262036	PhoneNum
Preparation	2026-05-13	PreparationDt
Self Employed	Yes (X)	SelfEmployedInd

Field	Value	IRS element (for citing)
Tax	2025	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
FMV Assets EOY	$0	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	$142,933	ContriRcvdRevAndExpnssAmt
Total Rev And Expnss	$142,933	TotalRevAndExpnssAmt
Total Net Invst Incm	$0	TotalNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss	$0	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$0	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$0	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$119,035	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$119,035	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$119,035	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$0	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$119,035	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	$23,898	ExcessRevenueOverExpensesAmt
Net Investment Income	$0	NetInvestmentIncomeAmt
Adjusted Net Income	$0	AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash BOY	$56,229	CashBOYAmt
Cash EOY	$80,127	CashEOYAmt
Total Assets BOY	$56,229	TotalAssetsBOYAmt
Total Assets EOY	$80,127	TotalAssetsEOYAmt
Total Assets EOYFMV	$0	TotalAssetsEOYFMVAmt
Total Liabilities BOY	$0	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind
Capital Stock BOY	$2,350	CapitalStockBOYAmt
Capital Stock EOY	$2,350	CapitalStockEOYAmt
Retained Earning BOY	$53,879	RetainedEarningBOYAmt
Retained Earning EOY	$77,777	RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY	$56,229	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$80,127	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$56,229	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$80,127	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$56,229	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	$23,898	ExcessRevenueOverExpensesAmt
Subtotal	$80,127	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$80,127	TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$0	InvestmentIncomeExciseTaxAmt
Subtitle A Tax	$0	SubtitleATaxAmt
Tax Based On Investment Income	$0	TaxBasedOnInvestmentIncomeAmt
Exempt Frgn Org Tax Wthld At Srce	$0	ExemptFrgnOrgTaxWthldAtSrceAmt

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	Yes (true)	Section508eRqrSatisfiedInd
At Least5000 In Assets	Yes (true)	AtLeast5000InAssetsInd
Form990 PF Filed With Atty Gen	false	Form990PFFiledWithAttyGenInd
Private Operating Foundation	false	PrivateOperatingFoundationInd
New Substantial Contributors	Yes (true)	NewSubstantialContributorsInd
Own Controlled Entity	false	OwnControlledEntityInd
Donor Advised Fund	false	DonorAdvisedFundInd
Comply With Public Insp Rqr	Yes (true)	ComplyWithPublicInspRqrInd

Persons With Books Name PersonsWithBooksName

Field	Value	IRS element (for citing)
Business Name Line1	SAMUEL SCHWARTZ	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	6465300521	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	141 BEACH 2ND ST LAWRENCE NY	AddressLine1Txt
City	Lawrence	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11559	ZIPCd

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
Acts Fail To Qlfy As Exceptions	false	ActsFailToQlfyAsExceptionsInd
Uncorrected Prior Acts	false	UncorrectedPriorActsInd
Undistributed Income PY	false	UndistributedIncomePYInd
Business Holdings	false	BusinessHoldingsInd
Excess Business Holdings	false	ExcessBusinessHoldingsInd
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
Transactions Fail To Qlfy As Exc	Yes (true)	TransactionsFailToQlfyAsExcInd
Maintained Expenditure Rspns	false	MaintainedExpenditureRspnsInd
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
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt	Employee Benefit ProgramEmployeeBenefitProgramAmt	Expense Account Other AllwncExpenseAccountOtherAllwncAmt
SAMUEL SCHWARTZ
141 BEACH 2ND ST	Lawrence	NY	11559	PRESIDENT	5.00	$0	$0	$0
JONATHAN SOFFER
812 JARVIS AVENUE	FAR ROCKAWAY	NY	11691	TREASURER	2.00	$0	$0	$0
JORDAN KAPLOWITZ
102 CUMBERLAND PL	FAR ROCKAWAY	NY	11691	OFFICER	2.00	$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

Minimum Investment Return MinimumInvestmentReturnGrp

Field	Value	IRS element (for citing)
Average Monthly FMV Of Sec	$0	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$68,178	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$68,178	TotalFMVOfUnusedAssetsAmt
Reduction Claimed	$0	ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast	$68,178	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$1,023	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$67,155	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$3,358	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$3,358	MinimumInvestmentReturnAmt
Distributable Before Adj	$3,358	DistributableBeforeAdjAmt
Distributable Before Ded	$3,358	DistributableBeforeDedAmt
Distributable As Adjusted	$3,358	DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$119,035	ExpensesAndContributionsAmt
Qualifying Distributions	$119,035	QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$3,358	DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5	$34,244	ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4	$39,774	ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3	$42,875	ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2	$56,205	ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1	$97,563	ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov	$270,661	TotalExcessDistributionCyovAmt
Qualifying Distributions	$119,035	QualifyingDistributionsAmt
Applied To Prior Years	$0	AppliedToPriorYearsAmt
Treated As Distri From Corpus	$0	TreatedAsDistriFromCorpusAmt
Remaining Distri From Corpus	$119,035	RemainingDistriFromCorpusAmt
Total Corpus	$389,696	TotalCorpusAmt
Undistributed Income CY	$3,358	UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5	$34,244	ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr	$355,452	ExcessDistriCyovToNextYrAmt
Excess From Year4	$39,774	ExcessFromYear4Amt
Excess From Year3	$42,875	ExcessFromYear3Amt
Excess From Year2	$56,205	ExcessFromYear2Amt
Excess From Year1	$97,563	ExcessFromYear1Amt
Excess From Current Year	$119,035	ExcessFromCurrentYearAmt

Private Operating Foundations PrivateOperatingFoundationsGrp

Lessor Adj Net Incm Min Invst Ret LessorAdjNetIncmMinInvstRetGrp

Field	Value	IRS element (for citing)
Current Year	$0	CurrentYearAmt
Total	$0	TotalAmt

Qualifying Distributions QualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Supplementary Information SupplementaryInformationGrp

Field	Value	IRS element (for citing)
Contributing Manager	SAMUEL SCHWARTZ	ContributingManagerNm
Contributing Manager	JONATHAN SOFFER	ContributingManagerNm
Shareholder Manager	NONE	ShareholderManagerNm
Only Contri To Preselected	Yes (X)	OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp

Recipient Business Name RecipientBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	NA	BusinessNameLine1Txt

Recipient US Address RecipientUSAddress

Field	Value	IRS element (for citing)
Address Line1	N/A	AddressLine1Txt
City	LAWRENCE	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11559	ZIPCd

Field	Value	IRS element (for citing)
Recipient Relationship	NA	RecipientRelationshipTxt
Recipient Foundation Status	I	RecipientFoundationStatusCd
Grant Or Contribution Purpose	NA	GrantOrContributionPurposeTxt
Amt	$119,035	Amt

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$119,035	TotalGrantOrContriPdDurYrAmt
Total Grant Or Contri Apprv Fut	$0	TotalGrantOrContriApprvFutAmt

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

Schedule B IRS990ScheduleB

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
General Rule	Yes (X)	GeneralRuleInd

Contributor Information ContributorInformationGrp (4 entries)

ContributorContributorNum	Address Line1ContributorUSAddress/AddressLine1Txt	CityContributorUSAddress/CityNm	State AbbreviationContributorUSAddress/StateAbbreviationCd	ZIPContributorUSAddress/ZIPCd	Total ContributionsTotalContributionsAmt	Person ContributionPersonContributionInd
JONATHAN SOFFER
1	812 JARVIS AVENUE	FAR ROCKAWAY	NY	11691	$10,000	Yes (X)
CONGREGATION YAD SHAUL
2	810 SEVENTH AVENUE 28TH FLR	FAR ROCKAWAY	NY	11691	$25,000	Yes (X)
SAMUEL SCHWARTZ
3	141 BEACH 2 ST	LAWRENCE	NY	11559	$59,500	Yes (X)
JEREMY GREENBERG
4	9 HAMLIN ROAD	EDISON	NJ	08817	$15,500	Yes (X)

Substantial Contributors Sch SubstantialContributorsSch

Substantial Contributor Detail SubstantialContributorDetail (4 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd
JONATHAN SOFFER
812 JARVIS AVENUE	FAR ROCKAWAY	NY	11691
CONGREAGATION YAD SHAUL
810 SEVENTH AVENUE 28TH FLR	NEW YORK	NY	10019
SAMUEL SCHWARTZ
141 BEACH 2ND STREET	LAWRENCE	NY	11559
JEREMY GREENBERG
9 HAMLIN ROAD	EDISON	NJ	08817