Nonprofit · EIN 15-6017650
FRED L EMERSON FOUNDATION INC
Tax-exempt · AUBURN, NY 13021
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $7,012,780 | $8,993,988 | -$1,981,208 | $94,524,517 | $0 | $94,524,517 |
| December 31, 2024 | 990-PF | $4,590,551 | $3,590,432 | $1,000,119 | $96,505,725 | $0 | $96,505,725 |
| December 31, 2023 | 990-PF | $4,340,751 | $3,567,987 | $772,764 | $95,505,606 | $0 | $95,505,606 |
| December 31, 2021 | 990-PF | $21,193,646 | $9,593,483 | $11,600,163 | $96,702,662 | $0 | $96,702,662 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $3,041,612
- Interest
- $37,133
- Net gain from sales of assets
- $3,931,806
- Other income
- $2,229
Expenses
- Grants and similar amounts paid
- $7,892,812
- Compensation of officers, directors and key employees
- $180,850
- Salaries, compensation and benefits (total)
- $324,544
- Disbursements for charitable purposes
- $8,631,811
- Excise tax on investment income
- $83,234
Balance sheet and other
- Total assets, start of year
- $96,505,725
- Total assets, end of year
- $94,524,517
- Total liabilities, end of year
- $0
- Net assets, end of year
- $94,524,517
- Fair market value of assets
- $120,250,335
- Qualifying distributions
- $8,631,811
- Net investment income
- $6,296,199
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.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DANIEL J FESSENDEN 5654 SOUTH STREET ROAD, AUBURN, NY 13021 | EXECUTIVE DIRECTOR | 40 | $257,994 | $46,543 |
| KIMBERLY A SBELGIO 5654 SOUTH STREET, AUBURN, NY 13021 | OFFICE ADMINISTRATOR Highest-paid employee | 40 | $60,500 | $29,045 |
| LORI E ROBINSON 5654 SOUTH STREET ROAD, AUBURN, NY 13021 | PRESIDENT | 8 | $19,950 | $0 |
| ALEX KINAL-WAGNER 5654 SOUTH STREET ROAD, AUBURN, NY 13021 | VICE PRESIDENT | 6 | $18,250 | $0 |
| HEATHER A EMERSON 5654 SOUTH STREET ROAD, AUBURN, NY 13021 | TREASURER | 4 | $17,800 | $0 |
| SALLY E WAGNER 5654 SOUTH STREET ROAD, AUBURN, NY 13021 | SECRETARY | 4 | $16,750 | $0 |
| KRISTEN E RUBACKA 5654 SOUTH STREET ROAD, AUBURN, NY 13021 | DIRECTOR | 2 | $15,450 | $0 |
| W GARY EMERSON 5654 SOUTH STREET ROAD, AUBURN, NY 13021 | DIRECTOR | 2 | $15,250 | $0 |
| W ERIC EMERSON 5654 SOUTH STREET ROAD, AUBURN, NY 13021 | DIRECTOR | 2 | $15,150 | $0 |
| KATELYN M PERKINS 5654 SOUTH STREET ROAD, AUBURN, NY 13021 | DIRECTOR | 2 | $14,750 | $0 |
| ANN M HUSTON 5654 SOUTH STREET ROAD, AUBURN, NY 13021 | DIRECTOR | 2 | $14,750 | $0 |
| DARLENE G MOTLEY 5654 SOUTH STREET ROAD, AUBURN, NY 13021 | DIRECTOR | 2 | $14,250 | $0 |
| MARY MCLEAN EVANS 5654 SOUTH STREET ROAD, AUBURN, NY 13021 | DIRECTOR | 2 | $10,750 | $0 |
990-PF for the year ended December 31, 2024: 13 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DANIEL J FESSENDEN 5654 SOUTH STREET ROAD, AUBURN, NY 13021 | EXECUTIVE DIRECTOR | 40 | $251,823 | $44,645 |
| KIMBERLY A SBELGIO 5654 SOUTH STREET, AUBURN, NY 13021 | OFFICE ADMINISTRATOR Highest-paid employee | 40 | $57,600 | $27,303 |
| KRISTEN E RUBACKA 5654 SOUTH STREET ROAD, AUBURN, NY 13021 | DIRECTOR | 2 | $17,650 | $0 |
| ALEX KINAL-WAGNER 5654 SOUTH STREET ROAD, AUBURN, NY 13021 | VICE PRESIDENT | 6 | $16,950 | $0 |
| MARY MCLEAN EVANS 5654 SOUTH STREET ROAD, AUBURN, NY 13021 | DIRECTOR | 2 | $16,950 | $0 |
| LORI E ROBINSON 5654 SOUTH STREET ROAD, AUBURN, NY 13021 | PRESIDENT | 8 | $16,800 | $0 |
| SALLY E WAGNER 5654 SOUTH STREET ROAD, AUBURN, NY 13021 | SECRETARY | 4 | $16,750 | $0 |
| HEATHER A EMERSON 5654 SOUTH STREET ROAD, AUBURN, NY 13021 | TREASURER | 4 | $16,600 | $0 |
| W GARY EMERSON 5654 SOUTH STREET ROAD, AUBURN, NY 13021 | DIRECTOR | 2 | $16,500 | $0 |
| W ERIC EMERSON 5654 SOUTH STREET ROAD, AUBURN, NY 13021 | DIRECTOR | 2 | $16,050 | $0 |
| KATELYN M PERKINS 5654 SOUTH STREET ROAD, AUBURN, NY 13021 | DIRECTOR | 2 | $15,500 | $0 |
| ANN M HUSTON 5654 SOUTH STREET ROAD, AUBURN, NY 13021 | DIRECTOR | 2 | $14,750 | $0 |
| DARLENE G MOTLEY 5654 SOUTH STREET ROAD, AUBURN, NY 13021 | DIRECTOR | 2 | $14,500 | $0 |
990-PF for the year ended December 31, 2023: 15 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DANIEL J FESSENDEN 5654 SOUTH STREET ROAD, AUBURN, NY 13021 | EXECUTIVE DIRECTOR | 40 | $249,033 | $42,807 |
| KIMBERLY A SBELGIO 5654 SOUTH STREET, AUBURN, NY 13021 | OFFICE ADMINISTRATOR Highest-paid employee | 40 | $55,650 | $25,059 |
| KRISTEN E RUBACKA 5654 SOUTH STREET ROAD, AUBURN, NY 13021 | PRESIDENT | 8 | $23,400 | $0 |
| HEATHER A EMERSON 5654 SOUTH STREET ROAD, AUBURN, NY 13021 | SECRETARY | 4 | $21,150 | $0 |
| W GARY EMERSON 5654 SOUTH STREET ROAD, AUBURN, NY 13021 | VICE PRESIDENT | 6 | $17,200 | $0 |
| LORI E ROBINSON 5654 SOUTH STREET ROAD, AUBURN, NY 13021 | TREASURER | 4 | $16,500 | $0 |
| SALLY E WAGNER 5654 SOUTH STREET ROAD, AUBURN, NY 13021 | DIRECTOR | 2 | $16,250 | $0 |
| W ERIC EMERSON 5654 SOUTH STREET ROAD, AUBURN, NY 13021 | DIRECTOR | 2 | $16,250 | $0 |
| ALEX KINAL-WAGNER 5654 SOUTH STREET ROAD, AUBURN, NY 13021 | DIRECTOR | 2 | $16,100 | $0 |
| KATELYN M PERKINS 5654 SOUTH STREET ROAD, AUBURN, NY 13021 | DIRECTOR | 2 | $15,750 | $0 |
| MARY MCLEAN EVANS 5654 SOUTH STREET ROAD, AUBURN, NY 13021 | DIRECTOR | 2 | $15,500 | $0 |
| ELIZABETH A AUGUST 5654 SOUTH STREET ROAD, AUBURN, NY 13021 | DIRECTOR | 2 | $12,750 | $0 |
| MICHAEL F NOZZOLIO 5654 SOUTH STREET ROAD, AUBURN, NY 13021 | DIRECTOR | 2 | $7,750 | $0 |
| ANN M HUSTON 5654 SOUTH STREET ROAD, AUBURN, NY 13021 | DIRECTOR | 2 | $6,750 | $0 |
| DARLENE G MOTLEY 5654 SOUTH STREET ROAD, AUBURN, NY 13021 | DIRECTOR | 2 | $6,500 | $0 |
990-PF for the year ended December 31, 2021: 17 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DANIEL J FESSENDEN 5654 SOUTH STREET ROAD, AUBURN, NY 13021 | EXECUTIVE DIRECTOR | 40 | $235,593 | $33,919 |
| KIMBERLY SBELGIO 5654 SOUTH STREET ROAD, AUBURN, NY 13021 | OFFICE ADMINISTRATOR Highest-paid employee | 40 | $51,400 | $22,425 |
| LORI E ROBINSON 5654 SOUTH STREET ROAD, AUBURN, NY 13021 | TREASURER | 4 | $17,250 | $0 |
| W ERIC EMERSON 5654 SOUTH STREET ROAD, AUBURN, NY 13021 | DIRECTOR | 2 | $16,250 | $0 |
| HEATHER A EMERSON 5654 SOUTH STREET ROAD, AUBURN, NY 13021 | SECRETARY | 4 | $16,000 | $0 |
| PETER J EMERSON 5654 SOUTH STREET ROAD, AUBURN, NY 13021 | DIRECTOR | 2 | $15,750 | $0 |
| KRISTEN E RUBACKA 5654 SOUTH STREET ROAD, AUBURN, NY 13021 | PRESIDENT | 8 | $15,500 | $0 |
| SALLY E WAGNER 5654 SOUTH STREET ROAD, AUBURN, NY 13021 | DIRECTOR | 2 | $15,500 | $0 |
| ELIZABETH A AUGUST 5654 SOUTH STREET ROAD, AUBURN, NY 13021 | DIRECTOR | 2 | $15,500 | $0 |
| W GARY EMERSON 5654 SOUTH STREET ROAD, AUBURN, NY 13021 | VICE PRESIDENT | 6 | $15,250 | $0 |
| ALEX KINAL-WAGNER 5654 SOUTH STREET ROAD, AUBURN, NY 13021 | DIRECTOR | 2 | $15,250 | $0 |
| JOAN H STEWART 5654 SOUTH STREET ROAD, AUBURN, NY 13021 | DIRECTOR | 2 | $14,750 | $0 |
| KATELYN M PERKINS 5654 SOUTH STREET ROAD, AUBURN, NY 13021 | DIRECTOR | 2 | $14,750 | $0 |
| MICHAEL F NOZZOLIO 5654 SOUTH STREET ROAD, AUBURN, NY 13021 | DIRECTOR | 2 | $14,250 | $0 |
| SAMUEL C RUBACKA 5654 SOUTH STREET ROAD, AUBURN, NY 13021 | ASSOCIATE MEMBER | 1 | $2,750 | $0 |
| JULIA WAGNER 5654 SOUTH STREET ROAD, AUBURN, NY 13021 | ASSOCIATE MEMBER | 1 | $2,750 | $0 |
| JACK E RUBACKA 5654 SOUTH STREET ROAD, AUBURN, NY 13021 | ASSOCIATE MEMBER | 1 | $2,750 | $0 |
Address and contacts
- Address (IRS master file)
- 5654 SOUTH STREET RD, AUBURN, NY 13021-9602
- Signed the 990-PF
- DANIEL J FESSENDEN, EXECUTIVE DIRECTOR
- Phone
- (315) 253-9621
- Website
- EMERSONFOUNDATION.COM
- Return prepared by
- BOWERS 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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 15-6017650
- 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
- 1943
- Accounting year ends
- December
- Files
- Form 990-PF
- Assets (IRS master file)
- $94,524,517
- Income (IRS master file)
- $22,408,240
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $7,012,780 | $8,993,988 | $94,524,517 | XML |
| 990-T | December 2025 | – | – | – | IRS |
| 990-PF | December 2024 | $4,590,551 | $3,590,432 | $96,505,725 | XML |
| 990-T | December 2024 | – | – | – | IRS |
| 990-PF | December 2023 | $4,340,751 | $3,567,987 | $95,505,606 | XML |
| 990-T | December 2023 | – | – | – | IRS |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | $21,193,646 | $9,593,483 | $96,702,662 | XML |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 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 15-6017650).
Questions about FRED L EMERSON FOUNDATION INC
- What is the EIN of FRED L EMERSON FOUNDATION INC?
- The employer identification number (EIN) of FRED L EMERSON FOUNDATION INC is 15-6017650.
- Is FRED L EMERSON FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1943.
- Are donations to FRED L EMERSON FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does FRED L EMERSON FOUNDATION INC file?
- Form 990-PF. Private foundations file every year.
- When is the next return of FRED L EMERSON 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 FRED L EMERSON 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 FRED L EMERSON FOUNDATION INC?
- The 990-PF for the year ended December 31, 2025 lists 13 people; 13 received compensation from the organization, the highest $257,994 (DANIEL J FESSENDEN, EXECUTIVE DIRECTOR).
- How much revenue does FRED L EMERSON FOUNDATION INC have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $7,012,780, expenses of $8,993,988 and total assets of $94,524,517 at year end.
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