Nonprofit · EIN 20-5117734
LEON D BLACK FOUNDATION
Tax-exempt · NEW YORK, NY 10022
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $1,077,207 | $1,209,254 | -$132,047 | $134,316 | $62 | $134,254 |
| December 31, 2024 | 990-PF | $1,366,778 | $1,246,300 | $120,478 | $266,363 | $62 | $266,301 |
| December 31, 2023 | 990-PF | $857,228 | $908,290 | -$51,062 | $145,823 | $0 | $145,823 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,050,000
- Interest
- $29
- Other income
- $16,392
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $1,221,183
Balance sheet and other
- Total assets, start of year
- $266,363
- Total assets, end of year
- $134,316
- Total liabilities, end of year
- $62
- Net assets, end of year
- $134,254
- Fair market value of assets
- $134,316
- Qualifying distributions
- $1,221,183
- Net investment income
- $29
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 |
|---|---|---|---|
| REBECCA WOLFSTHAL KEYS C/O ELYSIUM MGMT 445 PARK AVE 1401, NEW YORK, NY 10022 | MANAGING DIRECTOR Highest-paid employee | 40 | $170,000 |
| LEON D BLACK C/O ELYSIUM MGMT 445 PARK AVE 1401, NEW YORK, NY 10022 | DIRECTOR AND PRESIDENT | 0.5 | $0 |
| DEBRA BLACK C/O ELYSIUM MGMT 445 PARK AVE 1401, NEW YORK, NY 10022 | DIRECTOR, VICE PRESIDENT AND TREASURER | 0.5 | $0 |
| RALPH E LERNER C/O ELYSIUM MGMT 445 PARK AVE 1401, NEW YORK, NY 10022 | DIRECTOR AND SECRETARY | 0.5 | $0 |
| JOSHUA M BLACK C/O ELYSIUM MGMT 445 PARK AVE 1401, NEW YORK, NY 10022 | DIRECTOR | 0.5 | $0 |
990-PF for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| REBECCA WOLFSTHAL KEYS C/O ELYSIUM MGMT 445 PARK AVE 1401, NEW YORK, NY 10022 | MANAGING DIRECTOR Highest-paid employee | 40 | $170,000 |
| LEON D BLACK C/O ELYSIUM MGMT 445 PARK AVE 1401, NEW YORK, NY 10022 | DIRECTOR AND PRESIDENT | 0.5 | $0 |
| DEBRA BLACK C/O ELYSIUM MGMT 445 PARK AVE 1401, NEW YORK, NY 10022 | DIRECTOR, VICE PRESIDENT AND TREASURER | 0.5 | $0 |
| RALPH E LERNER C/O ELYSIUM MGMT 445 PARK AVE 1401, NEW YORK, NY 10022 | DIRECTOR AND SECRETARY | 0.5 | $0 |
| JOSHUA M BLACK C/O ELYSIUM MGMT 445 PARK AVE 1401, NEW YORK, NY 10022 | DIRECTOR | 0.5 | $0 |
990-PF for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| REBECCA WOLFSTHAL KEYS C/O ELYSIUM MGMT 445 PARK AVE 1401, NEW YORK, NY 10022 | MANAGING DIRECTOR Highest-paid employee | 40 | $147,169 |
| LEON D BLACK C/O ELYSIUM MGMT 445 PARK AVE 1401, NEW YORK, NY 10022 | DIRECTOR AND PRESIDENT | 0.5 | $0 |
| DEBRA BLACK C/O ELYSIUM MGMT 445 PARK AVE 1401, NEW YORK, NY 10022 | DIRECTOR, VICE PRESIDENT AND TREASURER | 0.5 | $0 |
| RALPH E LERNER C/O ELYSIUM MGMT 445 PARK AVE 1401, NEW YORK, NY 10022 | DIRECTOR AND SECRETARY | 0.5 | $0 |
| JOSHUA M BLACK C/O ELYSIUM MGMT 445 PARK AVE 1401, NEW YORK, NY 10022 | DIRECTOR | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- CO ELYSIUM 445 PARK AVE 1401, NEW YORK, NY 10022-0000
- In care of
- % ELYSIUM MGMT LLC
- Signed the 990-PF
- LEON D BLACK, PRESIDENT
- Phone
- (646) 589-0304
- Website
- WWW.JEWISHLIVES.ORG
- Return prepared by
- EISNER ADVISORY GROUP 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
- 20-5117734
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private operating foundation
- Donations deductible (Pub 78)
- Private operating foundation, 50% limit
- Exempt since
- 2007
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Arts, culture and humanities (A33)
- Assets (IRS master file)
- $134,316
- Income (IRS master file)
- $1,203,909
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $1,077,207 | $1,209,254 | $134,316 | IRS |
| 990-PF | December 2024 | $1,366,778 | $1,246,300 | $266,363 | IRS |
| 990-PF | December 2023 | $857,228 | $908,290 | $145,823 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | 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 20-5117734).
Questions about LEON D BLACK FOUNDATION
- What is the EIN of LEON D BLACK FOUNDATION?
- The employer identification number (EIN) of LEON D BLACK FOUNDATION is 20-5117734.
- Is LEON D BLACK FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2007.
- Are donations to LEON D BLACK FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private operating foundation, 50% limit).
- Which annual return does LEON D BLACK FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of LEON D BLACK 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 LEON D BLACK 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 LEON D BLACK FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 5 people; 1 received compensation from the organization, the highest $170,000 (REBECCA WOLFSTHAL KEYS, MANAGING DIRECTOR).
- How much revenue does LEON D BLACK FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $1,077,207, expenses of $1,209,254 and total assets of $134,316 at year end.
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