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Nonprofit · EIN 14-6173371

FRANK E PERRELLA CHARITABLE TR

Also known as CITY NATIONAL BANK & TRUST CO TTEE

Tax-exempt · NORWICH, NY 13815

Financials

$140K$114K2025
Revenue Expenses · by fiscal year end
Financials of FRANK E PERRELLA CHARITABLE TR by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-PF$139,509$113,525$25,984$1,893,311$0$1,893,311
Financial details: 990-PF for the year ended December 31, 2025

Revenue

Dividends
$66,264
Net gain from sales of assets
$73,245

Expenses

Grants and similar amounts paid
$94,000
Compensation of officers, directors and key employees
$15,197
Disbursements for charitable purposes
$97,092
Excise tax on investment income
$1,733

Balance sheet and other

Total assets, start of year
$1,868,701
Total assets, end of year
$1,893,311
Total liabilities, end of year
$0
Net assets, end of year
$1,893,311
Fair market value of assets
$2,396,457
Qualifying distributions
$97,092
Net investment income
$139,509

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
NBT BANK NA
52 SOUTH BROAD STREET, NORWICH, NY 13815
TRUSTEE1$15,197

Address and contacts

Address (IRS master file)
C/O NBT BANK NA 52 S BROAD ST, NORWICH, NY 13815-0000
In care of
% NBT BANK NA
Signed the 990-PF
NBT BANK NA, TRUSTEE
Phone
(607) 337-6136
Return prepared by
PWC US TAX 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
14-6173371
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
1996
Accounting year ends
December
Files
Form 990-PF
Assets (IRS master file)
$1,893,311
Income (IRS master file)
$377,418

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFDecember 2025–––IRS
990-PFDecember 2024–––IRS
990-PFDecember 2023$59,266$118,116$1,887,776IRS
990-PFDecember 2022–––IRS
990-PFDecember 2021–––IRS
990-PFDecember 2020–––IRS
990-PFDecember 2018–––IRS

990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.

Questions about FRANK E PERRELLA CHARITABLE TR

What is the EIN of FRANK E PERRELLA CHARITABLE TR?
The employer identification number (EIN) of FRANK E PERRELLA CHARITABLE TR is 14-6173371.
Is FRANK E PERRELLA CHARITABLE TR tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1996.
Are donations to FRANK E PERRELLA CHARITABLE TR tax-deductible?
Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
Which annual return does FRANK E PERRELLA CHARITABLE TR file?
Form 990-PF. Private foundations file every year.
When is the next return of FRANK E PERRELLA CHARITABLE TR 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 FRANK E PERRELLA CHARITABLE TR 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 FRANK E PERRELLA CHARITABLE TR?
The 990-PF for the year ended December 31, 2025 lists 1 person; 1 received compensation from the organization, the highest $15,197 (NBT BANK NA, TRUSTEE).
How much revenue does FRANK E PERRELLA CHARITABLE TR have?
On its 990-PF for the year ended December 31, 2025 it reported revenue of $139,509, expenses of $113,525 and total assets of $1,893,311 at year end.

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