Liabilities / Assets
96th percentile
Higher debt load relative to assets than 96% of similar nonprofits.
EIN 11-2829030 • 501(c)3 • Brooklyn, NY
Profile
To provide a facility for jewish scholars to study for the rabbinate and to assist in the support of these families.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
96th percentile
Higher debt load relative to assets than 96% of similar nonprofits.
Liabilities / Revenue
99th percentile
Higher debt load relative to revenue than 99% of similar nonprofits.
Net Margin
75th percentile
Higher net margin than 75% of similar nonprofits.
Top Officer Pay
36th percentile
Higher top officer pay than 36% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
20th percentile
Faster asset growth than 20% of similar nonprofits.
Revenue Growth
26th percentile
Faster revenue growth than 26% of similar nonprofits.
Assets
Down$4,158,207
Down $382,163 (-8.4%) from 2023
Liabilities
Down$6,682,330
Down $482,965 (-6.7%) from 2023
Net Assets
Up-$2,524,123
Up $100,802 (+3.8%) from 2023
Revenue
Down$496,785
Down $31,102 (-5.9%) from 2023
Expenses
Down$395,983
Down $65,016 (-14%) from 2023
Net Income
Up$100,802
Up $33,914 (+51%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
To provide a facility for jewish scholars to study for the rabbinate and to assist in the support of these families.
To provide a facility for jewish scholars to study for the rabbinate and to support these families.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $3,434,865 | $3,432,177 | ▼ $2,688 |
| Savings and Temporary Cash Investments | $151,354 | $155,968 | ▲ $4,614 |
| Cash and Non-Interest-Bearing Accounts | $60,303 | $82,942 | ▲ $22,639 |
| Accounts Receivable | $21,420 | $63,644 | ▲ $42,224 |
| Prepaid Expenses and Deferred Charges | $9,287 | - | - |
| Total Assets | $4,540,370 | $4,158,207 | ▼ $382,163 |
| Other Assets Total | $863,141 | $423,476 | ▼ $439,665 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $6,441,491 | $4,905,238 | ▼ $1,536,253 |
| Unsecured Notes Loans Payable | $500,000 | $1,500,000 | ▲ $1,000,000 |
| Other Liabilities | $223,804 | $224,995 | ▲ $1,191 |
| Accounts Payable and Accrued Expenses | - | $52,097 | - |
| Total Liabilities | $7,165,295 | $6,682,330 | ▼ $482,965 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $-2,624,925 | $-2,524,123 | ▲ $100,802 |
| Total Net Assets Fund Balance | $-2,624,925 | $-2,524,123 | ▲ $100,802 |
| Total Liabilities and Net Assets / Fund Balance | $4,540,370 | $4,158,207 | ▼ $382,163 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $3,232,177 | $1,226,126 | $3,120,812 |
| Land | $200,000 | - | $140,000 |
| Other Assets Org | $53,200 | - | - |
| Name | Title |
|---|---|
| Joel Kestenbaum | Trustee |
| Rachel Kraus | Trustee |
| Sarah Rosenfeld | Trustee |
| Line Item | Amount |
|---|---|
| Other Expenses | $395,983 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Occupancy | $289,831 | - | - | $289,831 |
| Depreciation Depletion | $88,155 | - | - | $88,155 |
| Fees for Services Other | - | $7,350 | - | $7,350 |
| Office Expenses | - | $3,816 | - | $3,816 |
| Fees for Services Accounting | - | $3,150 | - | $3,150 |
| Other Expenses | - | $2,806 | - | $2,806 |
| Fees for Services Legal | - | $875 | - | $875 |
| Total Functional Expenses | $377,986 | $17,997 | $0 | $395,983 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Investment in Westport Retail LLC | $208,995 |
| Tenant Security Payable | $16,000 |
“Joel kestenbaum, rachel kraus, and sarah rosenfeld - are all related to each other through a family relationship.”
“The tax return preparer sends one of the trustees a draft copy of the completed tax return for the board of directors review and comment. After the board of directors approves the return the trustee notifies the tax return preparer and a final version of the return is sent to the trustee. The trustee then signs the e-file authorization form and returns it to the tax return preparer. The tax return preparer then e-files the return.”
“All directors and officers are required to disclose any potential conflict of interest no less than annually by completing and executing a conflict of interest disclosure questionnaire and statement. 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.”
“Upon request, the public may view the organization's governing and related documents at the address located on page 1 of form 990.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 52097 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 21420 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 63644 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE A FACILITY FOR JEWISH SCHOLARS TO STUDY FOR THE RABBINATE AND TO SUPPORT THESE FAMILIES. |
| IRS990/AllOtherContributionsAmt | 0 | 208600 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | TOBIE ROSENFELD |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7189632400 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 45 MAIN STREET SUITE 804 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | BROOKLYN |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 11201 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 60303 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 82942 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 208600 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 4614 |
| IRS990/CYOtherExpensesAmt | 0 | 395983 |
| IRS990/CYOtherRevenueAmt | 0 | 283571 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 100802 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 395983 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 496785 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 88155 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 88155 |
| IRS990/Desc | 0 | TO PROVIDE A FACILITY FOR JEWISH SCHOLARS TO STUDY FOR THE RABBINATE AND TO ASSIST IN THE SUPPORT OF THESE FAMILIES. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 377986 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 3150 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 3150 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 875 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 875 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 7350 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 7350 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JOEL KESTENBAUM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | SARAH ROSENFELD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | RACHEL KRAUS |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TRUSTEE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/Form990TFiledInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1986 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 3 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 681023 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 467809 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 3 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 4614 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 4614 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1226126 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 3434865 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 3432177 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 4658303 |
| IRS990/LegalDomicileStateCd | 0 | NY |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 184238 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO PROVIDE A FACILITY FOR JEWISH SCHOLARS TO STUDY FOR THE RABBINATE AND TO ASSIST IN THE SUPPORT OF THESE FAMILIES. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 6441491 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 4905238 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -2624925 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -2524123 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 284762 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 283571 |
| IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt | 0 | -1191 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | -2624925 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | -2524123 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 289831 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 289831 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 3816 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 3816 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 863141 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 423476 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | TAXES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 2806 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 2806 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 223804 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 224995 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 9287 |
| IRS990/PrincipalOfficerNm | 0 | JOEL KESTENBAUM |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 287000 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 1106 |
| IRS990/PYOtherExpensesAmt | 0 | 460999 |
| IRS990/PYOtherRevenueAmt | 0 | 239781 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 66888 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 460999 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 527887 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 100802 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 283571 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 151354 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 155968 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 208600 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 287000 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 222000 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 130000 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 847600 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 473614 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 451006 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 333176 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 206313 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 154514 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 1618623 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.34270 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.33710 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 847600 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 208600 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 287000 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 222000 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 130000 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 847600 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 2473484 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt | 0 | 7261 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 7261 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 3232177 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 1226126 |
| IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 1337491 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 3120812 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 200000 |
| IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt | 0 | 60000 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 140000 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 370276 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 53200 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | CAPITALIZED COSTS |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | ESCROW |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 16000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 208995 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | TENANT SECURITY PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | INVESTMENT IN WESTPORT RETAIL LLC |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 3432177 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 423476 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 224995 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | JOEL KESTENBAUM, RACHEL KRAUS, AND SARAH ROSENFELD - ARE ALL RELATED TO EACH OTHER THROUGH A FAMILY RELATIONSHIP. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE TAX RETURN PREPARER SENDS ONE OF THE TRUSTEES A DRAFT COPY OF THE COMPLETED TAX RETURN FOR THE BOARD OF DIRECTORS REVIEW AND COMMENT. AFTER THE BOARD OF DIRECTORS APPROVES THE RETURN THE TRUSTEE NOTIFIES THE TAX RETURN PREPARER AND A FINAL VERSION OF THE RETURN IS SENT TO THE TRUSTEE. THE TRUSTEE THEN SIGNS THE E-FILE AUTHORIZATION FORM AND RETURNS IT TO THE TAX RETURN PREPARER. THE TAX RETURN PREPARER THEN E-FILES THE RETURN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ALL DIRECTORS AND OFFICERS ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICT OF INTEREST NO LESS THAN ANNUALLY BY COMPLETING AND EXECUTING A CONFLICT OF INTEREST DISCLOSURE QUESTIONNAIRE AND STATEMENT. 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | UPON REQUEST, THE PUBLIC MAY VIEW THE ORGANIZATION'S GOVERNING AND RELATED DOCUMENTS AT THE ADDRESS LOCATED ON PAGE 1 OF FORM 990. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 4540370 |
| IRS990/TotalAssetsEOYAmt | 0 | 4158207 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 4540370 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 4158207 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 208600 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 17997 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 377986 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 395983 |
| IRS990/TotalGrossUBIAmt | 0 | -1191 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 7165295 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 6682330 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 7165295 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 6682330 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | -2624925 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | -2524123 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 377986 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 289376 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 496785 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | -1191 |
| IRS990/TotalVolunteersCnt | 0 | 3 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 4540370 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 4158207 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 1 |
| IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt | 0 | 500000 |
| IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt | 0 | 1500000 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 45 MAIN STREET SUITE 804 |
| IRS990/USAddress/CityNm | 0 | BROOKLYN |
| IRS990/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990/USAddress/ZIPCd | 0 | 11201 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 3 |
| IRS990/VotingMembersIndependentCnt | 0 | 3 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JOEL KESTENBAUM |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TRUSTEE |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7189632400 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-11 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | KOLEL DAMSEK ELIEZER |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | C/O FORTIS BUSINESS HOLDINGS |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | KOLE |
| ReturnHeader/Filer/EIN | 0 | 112829030 |
| ReturnHeader/Filer/PhoneNum | 0 | 7189632400 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 45 MAIN STREET 804 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | BROOKLYN |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 11201 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 113360065 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | ROTH & COMPANY LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1428 36TH STREET SUITE 200 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | BROOKLYN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 11218 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7182361600 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-11 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MORRIS SEIDENFELD |
| ReturnHeader/ReturnTs | 0 | 2025-11-13T12:13:41-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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