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Nonprofit · EIN 13-7497020

NORA EPHRON & NICHOLAS PILEGGI FOUNDATION

Also known as NORA EPHRON TTEE

Tax-exempt · NEW YORK, NY 10020

Financials

$11K$118K2023$13K$122K2024$8K$85K2025
Revenue Expenses · by fiscal year end
Financials of NORA EPHRON & NICHOLAS PILEGGI FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-PF$7,574$84,740-$77,166$459,874$18,499$441,375
December 31, 2024990-PF$13,454$121,767-$108,313$549,816$31,275$518,541
December 31, 2023990-PF$10,968$117,509-$106,541$664,306$37,452$626,854
Financial details: 990-PF for the year ended December 31, 2025

Revenue

Dividends
$12,472
Interest
$3
Net gain from sales of assets
-$4,901

Expenses

Grants and similar amounts paid
$75,513
Compensation of officers, directors and key employees
$0
Disbursements for charitable purposes
$81,142
Excise tax on investment income
$123

Balance sheet and other

Total assets, start of year
$549,816
Total assets, end of year
$459,874
Total liabilities, end of year
$18,499
Net assets, end of year
$441,375
Fair market value of assets
$876,353
Qualifying distributions
$81,142
Net investment income
$12,475

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
NICHOLAS PILEGGI
C/O CITRIN COOPERMAN 50 ROCKEFELLER, PLZ, NEW YORK, NY 10020
TRUSTEE1$0
MAX BERNSTEIN
312 N WINDSOR BLVD, LOS ANGELES, CA 90004
TRUSTEE1$0
JACOB BERNSTEIN
C/O CITRIN COOPERMAN 5O ROCKEFELLER, PLZ, NEW YORK, NY 10020
TRUSTEE1$0
990-PF for the year ended December 31, 2024: 3 people
NameTitleHours / weekCompensation
NICHOLAS PILEGGI
C/O CITRIN COOPERMAN 50 ROCKEFELLER, PLZ, NEW YORK, NY 10020
TRUSTEE1$0
MAX BERNSTEIN
312 N WINDSOR BLVD, LOS ANGELES, CA 90004
TRUSTEE1$0
JACOB BERNSTEIN
C/O CITRIN COOPERMAN 5O ROCKEFELLER, PLZ, NEW YORK, NY 10020
TRUSTEE1$0
990-PF for the year ended December 31, 2023: 3 people
NameTitleHours / weekCompensation
NICHOLAS PILEGGI
C/O CITRIN COOPERMAN 50 ROCKEFELLER, PLZ, NEW YORK, NY 10020
TRUSTEE1$0
MAX BERNSTEIN
312 N WINDSOR BLVD, LOS ANGELES, CA 90004
TRUSTEE1$0
JACOB BERNSTEIN
C/O CITRIN COOPERMAN 5O ROCKEFELLER, PLZ, NEW YORK, NY 10020
TRUSTEE1$0

Address and contacts

Address (IRS master file)
CO CITRIN COOPERMAN 50 ROCKEFELLE, NEW YORK, NY 10020-0000
In care of
% STARR & CO
Signed the 990-PF
NICHOLAS PILEGGI, TRUSTEE
Phone
(212) 697-1000
Return prepared by
CITRIN COOPERMAN ADVISORS LLC

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
13-7497020
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
2006
Accounting year ends
December
Files
Form 990-PF
Assets (IRS master file)
$459,874
Income (IRS master file)
$41,830

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFDecember 2025$7,574$84,740$459,874IRS
990-PFDecember 2024$13,454$121,767$549,816XML
990-PFDecember 2023$10,968$117,509$664,306XML
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 13-7497020).

Questions about NORA EPHRON & NICHOLAS PILEGGI FOUNDATION

What is the EIN of NORA EPHRON & NICHOLAS PILEGGI FOUNDATION?
The employer identification number (EIN) of NORA EPHRON & NICHOLAS PILEGGI FOUNDATION is 13-7497020.
Is NORA EPHRON & NICHOLAS PILEGGI FOUNDATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2006.
Are donations to NORA EPHRON & NICHOLAS PILEGGI FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
Which annual return does NORA EPHRON & NICHOLAS PILEGGI FOUNDATION file?
Form 990-PF. Private foundations file every year.
When is the next return of NORA EPHRON & NICHOLAS PILEGGI 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 NORA EPHRON & NICHOLAS PILEGGI 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 NORA EPHRON & NICHOLAS PILEGGI FOUNDATION?
The 990-PF for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
How much revenue does NORA EPHRON & NICHOLAS PILEGGI FOUNDATION have?
On its 990-PF for the year ended December 31, 2025 it reported revenue of $7,574, expenses of $84,740 and total assets of $459,874 at year end.

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