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Nonprofit · EIN 20-3598882

NORMAN SPERO DAY SCHOOL ENDOWMENT FUND

Tax-exempt · BEACHWOOD, OH 44122

Financials

$72K$40K2020$23K$44K2022$36K$42K2023$47K$45K2024
Revenue Expenses · by fiscal year end
Financials of NORMAN SPERO DAY SCHOOL ENDOWMENT FUND by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
October 31, 2025990-PF$46,957$45,470$1,487$765,257$0$765,257
October 31, 2024990-PF$35,753$41,745-$5,992$763,770$0$763,770
October 31, 2023990-PF$23,173$44,064-$20,891$769,762$0$769,762
October 31, 2021990-PF$71,936$40,166$31,770$771,897$0$771,897
Financial details: 990-PF for the year ended October 31, 2025

Revenue

Dividends
$30,179
Interest
$370
Net gain from sales of assets
$12,539
Other income
$3,869

Expenses

Grants and similar amounts paid
$41,750
Compensation of officers, directors and key employees
$0
Disbursements for charitable purposes
$43,600
Excise tax on investment income
$620

Balance sheet and other

Total assets, start of year
$763,770
Total assets, end of year
$765,257
Total liabilities, end of year
$0
Net assets, end of year
$765,257
Fair market value of assets
$956,426
Qualifying distributions
$43,600
Net investment income
$46,457

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 October 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
BARRY A LEFKO
24195 WENDOVER DR, BEACHWOOD, OH 44122
TRUSTEE0.1$0
STEVEN SOCLOF
23495 TIMBERLANE DRIVE, BEACHWOOD, OH 44122
TRUSTEE0.1$0
MICHAEL WIEDER
24460 GREENWICH LANE, BEACHWOOD, OH 44122
TRUSTEE0.1$0
990-PF for the year ended October 31, 2024: 3 people
NameTitleHours / weekCompensation
BARRY A LEFKO
24195 WENDOVER DR, BEACHWOOD, OH 44122
TRUSTEE0.1$0
STEVEN SOCLOF
23495 TIMBERLANE DRIVE, BEACHWOOD, OH 44122
TRUSTEE0.1$0
MICHAEL WIEDER
24460 GREENWICH LANE, BEACHWOOD, OH 44122
TRUSTEE0.1$0
990-PF for the year ended October 31, 2023: 3 people
NameTitleHours / weekCompensation
BARRY A LEFKO
24195 WENDOVER DR, BEACHWOOD, OH 44122
TRUSTEE0.1$0
STEVEN SOCLOF
23495 TIMBERLANE DRIVE, BEACHWOOD, OH 44122
TRUSTEE0.1$0
MICHAEL WIEDER
24460 GREENWICH LANE, BEACHWOOD, OH 44122
TRUSTEE0.1$0
990-PF for the year ended October 31, 2021: 3 people
NameTitleHours / weekCompensation
BARRY A LEFKO
24195 WENDOVER DR, BEACHWOOD, OH 44122
TRUSTEE0.5$0
STEVEN SOCLOF
23495 TIMBERLANE DRIVE, BEACHWOOD, OH 44122
TRUSTEE0.3$0
MICHAEL WIEDER
24460 GREENWICH LANE, BEACHWOOD, OH 44122
TRUSTEE0.3$0

Address and contacts

Address (IRS master file)
24195 WENDOVER DR, BEACHWOOD, OH 44122-1579
In care of
% JORDAN LEFKO
Signed the 990-PF
BARRY A LEFKO, TRUSTEE
Phone
(212) 663-3963
Return prepared by
ZINNER & CO 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 October, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2024October 31, 2025March 16, 2026990-PF on file
2023October 31, 2024March 17, 2025990-PF on file
2022October 31, 2023March 15, 2024990-PF on file

IRS record

EIN
20-3598882
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
October
Files
Form 990-PF
Assets (IRS master file)
$765,257
Income (IRS master file)
$97,020

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFOctober 2025$46,957$45,470$765,257XML
990-PFOctober 2024$35,753$41,745$763,770XML
990-PFOctober 2023$23,173$44,064$769,762XML
990-PFOctober 2022–––IRS
990-PFOctober 2021$71,936$40,166$771,897XML
990-PFOctober 2020–––IRS
990-PFOctober 2019–––IRS
990-PFOctober 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 20-3598882).

Questions about NORMAN SPERO DAY SCHOOL ENDOWMENT FUND

What is the EIN of NORMAN SPERO DAY SCHOOL ENDOWMENT FUND?
The employer identification number (EIN) of NORMAN SPERO DAY SCHOOL ENDOWMENT FUND is 20-3598882.
Is NORMAN SPERO DAY SCHOOL ENDOWMENT FUND tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2006.
Are donations to NORMAN SPERO DAY SCHOOL ENDOWMENT FUND tax-deductible?
Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
Which annual return does NORMAN SPERO DAY SCHOOL ENDOWMENT FUND file?
Form 990-PF. Private foundations file every year.
When is the next return of NORMAN SPERO DAY SCHOOL ENDOWMENT FUND due?
The return for tax year 2025 (the year ending October 31, 2026) is due March 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did NORMAN SPERO DAY SCHOOL ENDOWMENT FUND last file with the IRS?
The latest return in the IRS public files is the 990-PF for the year ended October 2025.
Who are the officers and directors of NORMAN SPERO DAY SCHOOL ENDOWMENT FUND?
The 990-PF for the year ended October 31, 2025 lists 3 people; 0 received compensation from the organization.
How much revenue does NORMAN SPERO DAY SCHOOL ENDOWMENT FUND have?
On its 990-PF for the year ended October 31, 2025 it reported revenue of $46,957, expenses of $45,470 and total assets of $765,257 at year end.

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