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Nonprofit · EIN 13-4083253

LESLIE AND DANIEL ZIFF FOUNDATION

Tax-exempt · NEW YORK, NY 10018

Financials

$43K$201K2023$43K$3K2024$36K$1K2025
Revenue Expenses · by fiscal year end
Financials of LESLIE AND DANIEL ZIFF FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-PF$36,242$1,456$34,786$962,590$122$962,468
December 31, 2024990-PF$42,766$2,522$40,244$927,682$0$927,682
December 31, 2023990-PF$42,760$200,700-$157,940$887,438$0$887,438
Financial details: 990-PF for the year ended December 31, 2025

Revenue

Dividends
$36,240
Interest
$2

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$0
Excise tax on investment income
$491

Balance sheet and other

Total assets, start of year
$927,682
Total assets, end of year
$962,590
Total liabilities, end of year
$122
Net assets, end of year
$962,468
Fair market value of assets
$965,353
Net investment income
$35,771

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990-PF for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
DANIEL M ZIFF
C/O ZBI 420 FIFTH AVENUE - 5TH FL, NEW YORK, NY 10018
PRESIDENT & DIRECTOR0.02$0
TOM STEVENSON
C/O ZBI 420 FIFTH AVENUE - 5TH FL, NEW YORK, NY 10018
VICE PRESIDENT & SECRETARY0.02$0
SPENCER LEHV
C/O ZBI 420 FIFTH AVENUE - 5TH FL, NEW YORK, NY 10018
VICE PRESIDENT & TREASURER0.02$0
990-PF for the year ended December 31, 2024: 3 people
NameTitleHours / weekCompensation
DANIEL M ZIFF
C/O ZBI 420 FIFTH AVENUE - 5TH FL, NEW YORK, NY 10018
PRESIDENT & DIRECTOR0.02$0
TOM STEVENSON
C/O ZBI 420 FIFTH AVENUE - 5TH FL, NEW YORK, NY 10018
VICE PRESIDENT & SECRETARY0.02$0
SPENCER LEHV
C/O ZBI 420 FIFTH AVENUE - 5TH FL, NEW YORK, NY 10018
VICE PRESIDENT & TREASURER0.02$0
990-PF for the year ended December 31, 2023: 3 people
NameTitleHours / weekCompensation
DANIEL M ZIFF
C/O ZBI 420 FIFTH AVENUE - 5TH FL, NEW YORK, NY 10018
PRESIDENT & DIRECTOR0.02$0
TOM STEVENSON
C/O ZBI 420 FIFTH AVENUE - 5TH FL, NEW YORK, NY 10018
VICE PRESIDENT & SECRETARY0.02$0
SPENCER LEHV
C/O ZBI 420 FIFTH AVENUE - 5TH FL, NEW YORK, NY 10018
VICE PRESIDENT & TREASURER0.02$0

Address and contacts

Address (IRS master file)
CO ZBI 420 FIFTH AVENUE - 5TH FL, NEW YORK, NY 10018-0000
In care of
% ZBI LLC
Signed the 990-PF
SPENCER LEHV, VICE PRESIDENT
Phone
(212) 292-6000
Return prepared by
ZIFF BROTHERS INVESTMENTS

What it must file and when

IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-PF on file
2024December 31, 2024May 15, 2025990-PF on file
2023December 31, 2023May 15, 2024990-PF on file

IRS record

EIN
13-4083253
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Private non-operating foundation
Donations deductible (Pub 78)
Private foundation, 30% limit
Exempt since
2000
Accounting year ends
December
Files
Form 990-PF
Assets (IRS master file)
$962,590
Income (IRS master file)
$36,242

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFDecember 2025$36,242$1,456$962,590IRS
990-PFDecember 2024$42,766$2,522$927,682IRS
990-PFDecember 2023$42,760$200,700$887,438XML
990-PFDecember 2022–––IRS
990-PFDecember 2021–––IRS
990-PFDecember 2020–––IRS
990-PFDecember 2018–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 13-4083253).

Questions about LESLIE AND DANIEL ZIFF FOUNDATION

What is the EIN of LESLIE AND DANIEL ZIFF FOUNDATION?
The employer identification number (EIN) of LESLIE AND DANIEL ZIFF FOUNDATION is 13-4083253.
Is LESLIE AND DANIEL ZIFF FOUNDATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2000.
Are donations to LESLIE AND DANIEL ZIFF FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
Which annual return does LESLIE AND DANIEL ZIFF FOUNDATION file?
Form 990-PF. Private foundations file every year.
When is the next return of LESLIE AND DANIEL ZIFF FOUNDATION due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did LESLIE AND DANIEL ZIFF FOUNDATION last file with the IRS?
The latest return in the IRS public files is the 990-PF for the year ended December 2025.
Who are the officers and directors of LESLIE AND DANIEL ZIFF FOUNDATION?
The 990-PF for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
How much revenue does LESLIE AND DANIEL ZIFF FOUNDATION have?
On its 990-PF for the year ended December 31, 2025 it reported revenue of $36,242, expenses of $1,456 and total assets of $962,590 at year end.

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