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Nonprofit · EIN 13-6163123

SAM SPIEGEL FOUNDATION INC

Tax-exempt · COLUMBUS, GA 31904

Financials

$380K$1M2023$970K$1.5M2024$1.9M$224K2025
Revenue Expenses · by fiscal year end
Financials of SAM SPIEGEL FOUNDATION INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-PF$1,858,398$224,303$1,634,095$19,050,545$0$19,050,545
December 31, 2024990-PF$969,767$1,540,434-$570,667$16,808,032$0$16,808,032
December 31, 2023990-PF$380,475$1,025,497-$645,022$14,622,850$0$14,622,850
Financial details: 990-PF for the year ended December 31, 2025

Revenue

Dividends
$385,395
Net gain from sales of assets
$1,473,003

Expenses

Grants and similar amounts paid
$146,500
Compensation of officers, directors and key employees
$0
Disbursements for charitable purposes
$150,055
Excise tax on investment income
$24,800

Balance sheet and other

Total assets, start of year
$16,808,032
Total assets, end of year
$19,050,545
Total liabilities, end of year
$0
Net assets, end of year
$19,050,545
Fair market value of assets
$19,050,545
Qualifying distributions
$150,055
Net investment income
$1,858,398

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
DAVID N BOTTOMS JR
7101 STILLWATER DR, COLUMBUS, GA 31904
DIRECTOR5$0
RAYA DREBEN
7101 STILLWATER DR, COLUMBUS, GA 31904
DIRECTOR5$0
MICHAEL FREEDMAN
7101 STILLWATER DR, COLUMBUS, GA 31904
DIRECTOR5$0
ADAM SPIEGEL
7101 STILLWATER DR, COLUMBUS, GA 31904
DIRECTOR5$0
990-PF for the year ended December 31, 2024: 4 people
NameTitleHours / weekCompensation
DAVID N BOTTOMS JR
1734 ALEX AVENUE, AUBURN, AL 36830
DIRECTOR5$0
RAYA DREBEN
1734 ALEX AVENUE, AUBURN, AL 36830
DIRECTOR5$0
MICHAEL FREEDMAN
1734 ALEX AVENUE, AUBURN, AL 36830
DIRECTOR5$0
ADAM SPIEGEL
1734 ALEX AVENUE, AUBURN, AL 36830
DIRECTOR5$0
990-PF for the year ended December 31, 2023: 4 people
NameTitleHours / weekCompensation
DAVID N BOTTOMS JR
1734 ALEX AVENUE, AUBURN, AL 36830
DIRECTOR5$0
RAYA DREBEN
1734 ALEX AVENUE, AUBURN, AL 36830
DIRECTOR5$0
MICHAEL FREEDMAN
1734 ALEX AVENUE, AUBURN, AL 36830
DIRECTOR5$0
ADAM SPIEGEL
1734 ALEX AVENUE, AUBURN, AL 36830
DIRECTOR5$0

Address and contacts

Address (IRS master file)
7101 STILLWATER DR, COLUMBUS, GA 31904-1958
In care of
% FAS
Signed the 990-PF
DAVID BOTTOMS, PRESIDENT
Phone
(516) 306-6215
Return prepared by
LILLING & COMPANY LLP

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
13-6163123
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
1960
Accounting year ends
December
Files
Form 990-PF
Assets (IRS master file)
$19,050,545
Income (IRS master file)
$7,188,673

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFDecember 2025$1,858,398$224,303$19,050,545IRS
990-PFDecember 2024$969,767$1,540,434$16,808,032XML
990-PFDecember 2023$380,475$1,025,497$14,622,850XML
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 13-6163123).

Questions about SAM SPIEGEL FOUNDATION INC

What is the EIN of SAM SPIEGEL FOUNDATION INC?
The employer identification number (EIN) of SAM SPIEGEL FOUNDATION INC is 13-6163123.
Is SAM SPIEGEL FOUNDATION INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1960.
Are donations to SAM SPIEGEL FOUNDATION INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
Which annual return does SAM SPIEGEL FOUNDATION INC file?
Form 990-PF. Private foundations file every year.
When is the next return of SAM SPIEGEL FOUNDATION INC 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 SAM SPIEGEL FOUNDATION INC 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 SAM SPIEGEL FOUNDATION INC?
The 990-PF for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
How much revenue does SAM SPIEGEL FOUNDATION INC have?
On its 990-PF for the year ended December 31, 2025 it reported revenue of $1,858,398, expenses of $224,303 and total assets of $19,050,545 at year end.

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