2026-08-12T14:30:06-05:00 2025-12-31 872525370 CITRIN COOPERMAN ADVISORS LLC 50 ROCKEFELLER PLAZA NEW YORK NY 10020 990 2025-01-01 332449025 ROGAL ART FOUNDATION ROGA 3473965244 37-02 48TH AVENUE LONG ISLAND CITY NY 111011818 ROBERT A ROGAL PRESIDENT 3473965244 2026-08-10 1 MICHAEL GRADY P00946294 2126971000 2026-08-10 2025 2025-03-06 01:10:19Z ROBERT A ROGAL 37-02 48TH AVENUE LONG ISLAND CITY NY 111011818 4793850 0 X N/A X 2024 DE THE FOUNDATION'S PRIMARY PURPOSE IS TO ADVANCE THE VISUAL ARTS, THROUGH THE PRESERVATIONAND EXHIBITION OF WORKS OF ART, IN MUSEUMS OR OTHERWISE. 3 3 0 0 0 0 3615000 326100 0 0 0 41413 0 0 3615000 367513 0 0 0 0 0 0 0 0 0 0 53593 0 53593 3615000 313920 3611246 4095342 0 0 3611246 4095342 THE FOUNDATION'S PRIMARY PURPOSE IS TO ADVANCE THE VISUAL ARTS, THROUGH THE PRESERVATION AND EXHIBITION OF WORKS OF ART, IN MUSEUMS OR OTHERWISE. 0 0 44437 FEATURED FOUR MAJOR PUBLIC EXHIBITIONS, ON VIEW BY APPOINTMENT, INCLUDING: (1) REMEMBERING THE HOLOCAUST: THEN AND NOW BY MICHAEL KNIGIN, (2) BENJAMIN BENNO: MAKING MODERNITY, (3) THE PAINTINGS OF MARSHALL GOODMAN, AND (4) OPTICAL ART COLLECTIONS BY JOSEF ALBERS AND RICHARD ANUSZKIEWICZ. 44437 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 3 3 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 0 0 0 NY X CITRIN COOPERMAN ADVISORS LLC 2126971000 50 ROCKEFELLER PLAZA NEW YORK NY 10020 X ROBERT A ROGAL PRESIDENT 1.00 X X 0 0 0 DEBORAH J DENENBERG SECRETARY 1.00 X X 0 0 0 JAIME VILLAMARIN TREASURER 1.00 X X 0 0 0 0 0 0 0 0 0 0 0 326100 326100 22750 22750 4445000 4426337 18663 18663 18663 367513 0 0 41413 7842 7842 1314 1314 44437 44437 53593 44437 9156 0 1265 329182 1594981 1751160 2015000 2015000 3611246 4095342 0 0 X 0 0 0 0 3611246 4095342 3611246 4095342 3611246 4095342 313920 170176 0 X 0 0 0 X 3615000 326100 3941100 3615000 326100 3941100 3861823 79277 22750 22750 3963850 X PART II, SHORT YEAR EXPLANATION: 2024 WAS THE YEAR OF FORMATION AND COVERS THE PERIOD 12/17/24 - 12/31/24. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 ART WORKS 2015000 2015000 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE PRESIDENT PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE FOUNDATION'S CONFLICT OF INTEREST POLICY APPLIES TO ALL DIRECTORS, OFFICERS, EMPLOYEES, AND VOLUNTEERS OF THE FOUNDATION. DUTY TO DISCLOSE: AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF ANY ACTUAL, POTENTIAL, OR PERCEIVED CONFLICT OF INTEREST AS SOON AS SUCH INTERESTED PERSON IDENTIFIES THAT THERE MAY BE A CONFLICT OF INTEREST, AND BEFORE THE FOUNDATION ENTERS INTO THE PROPOSED TRANSACTION OR ARRANGEMENT THAT GIVES RISE TO THE CONFLICT OF INTEREST. (A) THE DISCLOSURE SHALL BE MADE TO: (I) THE BOARD OF DIRECTORS IF THE INTERESTED PERSON IS A DIRECTOR OR OFFICER; OR (II) THE INTERESTED PERSON'S MANAGER IF THE INTERESTED PERSON IS AN EMPLOYEE OR VOLUNTEER, WHO SHALL IN TURN INFORM THE BOARD OF DIRECTORS OF THE DISCLOSED CONFLICT OF INTEREST. (B) THE INTERESTED PERSON SHALL BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD OF DIRECTORS CONCERNING THE PROPOSED TRANSACTION OR ARRANGEMENT, INCLUDING THE CIRCUMSTANCES GIVING RISE TO THE CONFLICT OF INTEREST. DETERMINING WHETHER A CONFLICT OF INTEREST EXISTS: AFTER DISCLOSURE OF THE ACTUAL, POTENTIAL, OR PERCEIVED CONFLICT OF INTEREST, THE BOARD SHALL DETERMINE WHETHER A CONFLICT OF INTEREST EXISTS BY FOLLOWING THE PROCEDURES DESCRIBED BELOW: (A) THE INTERESTED PERSON SHALL DISCLOSE ALL MATERIAL FACTS RELATING TO THE POTENTIAL CONFLICT OF INTEREST TO THE BOARD. (B) AFTER ANY DISCUSSION BETWEEN THE BOARD AND THE INTERESTED PERSON, THE INTERESTED PERSON SHALL LEAVE THE BOARD MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. (C) THE BOARD MEMBERS, OTHER THAN THE CONFLICTED INTERESTED PERSON(S), SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. IF THE REMAINING BOARD, CONSTITUTING NO LESS THAN A MAJORITY OF THE BOARD THEN IN OFFICE, DETERMINES BY A MAJORITY VOTE THAT NO CONFLICT EXISTS, NO FURTHER REVIEW OF THE TRANSACTION BY THE BOARD IS REQUIRED IF NOT ORDINARILY REQUIRED IN THE NORMAL COURSE OF BUSINESS. (D) THE DETERMINATION THAT A CONFLICT OF INTEREST EXISTS SHALL NOT PRECLUDE THE BOARD (OTHER THAN THE CONFLICTED INTERESTED PERSON(S)) FROM APPROVING THE MATTER. PROCEDURES FOR ADDRESSING THE CONFLICT OF INTEREST: TO ADDRESS A CONFLICT OF INTEREST, THE BOARD SHALL FOLLOW THE PROCEDURES DESCRIBED BELOW: (A) AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE BOARD MEETING, BUT AFTER THE PRESENTATION, THE INTERESTED PERSON SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE CONFLICT OF INTEREST. (B) THE INTERESTED PERSON SHALL NOT ATTEMPT TO INTERVENE WITH OR IMPROPERLY INFLUENCE THE DELIBERATIONS OR VOTING ON THE MATTER GIVING RISE TO THE CONFLICT OF INTEREST. VIOLATIONS OF THE CONFLICT OF INTEREST POLICY: (A) IF THE BOARD HAS REASONABLE CAUSE TO BELIEVE AN INTERESTED PERSON HAS FAILED TO DISCLOSE AN ACTUAL, POTENTIAL, OR PERCEIVED CONFLICT OF INTEREST, IT SHALL INFORM THE INTERESTED PERSON OF THE BASIS FOR SUCH BELIEF AND AFFORD THE INTERESTED PERSON AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. (B) IF, AFTER HEARING THE INTERESTED PERSON'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE BOARD DETERMINES THE INTERESTED PERSON HAS FAILED TO DISCLOSE AN ACTUAL, POTENTIAL, OR PERCEIVED CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION, UP TO AND INCLUDING TERMINATION OF EMPLOYMENT OR VOLUNTEERING, OR REMOVAL FROM THE BOARD. (C) EACH DIRECTOR, OFFICER, EMPLOYEE, AND VOLUNTEER IS RESPONSIBLE FOR REPORTING TO HIS OR HER MANAGER OR TO THE BOARD ANY SUSPECTED FAILURE TO DISCLOSE BY ANY INTERESTED PERSON, REGARDLESS OF POSITION, IN ACCORDANCE WITH THE FOUNDATION'S WHISTLEBLOWER POLICY. (D) CONDUCT THAT VIOLATES THIS POLICY IS ALWAYS CONSIDERED OUTSIDE THE SCOPE OF EMPLOYMENT OF ANY EMPLOYEE ACTING ON BEHALF OF THE FOUNDATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.