Nonprofit · EIN 20-8370192
RABBI ABRAHAM AND SHIRLEY KELMANFOUNDATION INC
Tax-exempt (reinstated) · BALTIMORE, MD 21208
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-PF | $81,099 | $118,202 | -$37,103 | $526,609 | $0 | $526,609 |
| December 31, 2023 | 990-PF | $39,679 | $151,133 | -$111,454 | $563,712 | $0 | $563,712 |
Financial details: 990-PF for the year ended December 31, 2024
Revenue
- Dividends
- $31,425
- Net gain from sales of assets
- $49,674
Expenses
- Grants and similar amounts paid
- $74,437
- Compensation of officers, directors and key employees
- $33,000
- Disbursements for charitable purposes
- $91,477
- Excise tax on investment income
- $763
Balance sheet and other
- Total assets, start of year
- $563,712
- Total assets, end of year
- $526,609
- Total liabilities, end of year
- $0
- Net assets, end of year
- $526,609
- Fair market value of assets
- $948,735
- Qualifying distributions
- $91,477
- Net investment income
- $81,099
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SHARON KOWALSKY 2912 WEST STRATHMORE AVENUE, BALTIMORE, MD 21209 | Executive Direc | 10 | $16,500 |
| AVRUM KOWALSKY 2912 WEST STRATHMORE AVENUE, BALTIMORE, MD 21209 | Treasurer | 10 | $16,500 |
990-PF for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SHARON KOWALSKY 2912 WEST STRATHMORE AVENUE, BALTIMORE, MD 21209 | Executive Direc | 10 | $15,000 |
| AVRUM KOWALSKY 2912 WEST STRATHMORE AVENUE, BALTIMORE, MD 21209 | Treasurer | 10 | $15,000 |
Address and contacts
- Address (IRS master file)
- 124 SLADE AVE STE 110, BALTIMORE, MD 21208-4900
- In care of
- % AVRUM M KOWALSKY
- Signed the 990-PF
- AVRUM KOWALSKY, Treasurer
- Phone
- (410) 602-0500
- Return prepared by
- Neuman Pollak & Assoc PA
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 | Not 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
- 20-8370192
- 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
- 2014
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T22)
- Assets (IRS master file)
- $526,609
- Income (IRS master file)
- $208,011
Revocation and reinstatement
- Exemption revoked
- May 15, 2010
- Posted by the IRS
- August 10, 2011
- Reinstated
- Effective April 15, 2012
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2024 | $81,099 | $118,202 | $526,609 | XML |
| 990-PF | December 2023 | $39,679 | $151,133 | $563,712 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 2018 | – | – | – | IRS |
| 990-PF | December 2017 | – | – | – | 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 20-8370192).
Questions about RABBI ABRAHAM AND SHIRLEY KELMANFOUNDATION INC
- What is the EIN of RABBI ABRAHAM AND SHIRLEY KELMANFOUNDATION INC?
- The employer identification number (EIN) of RABBI ABRAHAM AND SHIRLEY KELMANFOUNDATION INC is 20-8370192.
- Is RABBI ABRAHAM AND SHIRLEY KELMANFOUNDATION INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2010 and reinstated it effective April 15, 2012.
- Are donations to RABBI ABRAHAM AND SHIRLEY KELMANFOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does RABBI ABRAHAM AND SHIRLEY KELMANFOUNDATION INC file?
- Form 990-PF. Private foundations file every year.
- When is the next return of RABBI ABRAHAM AND SHIRLEY KELMANFOUNDATION INC due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did RABBI ABRAHAM AND SHIRLEY KELMANFOUNDATION INC last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2024.
- Who are the officers and directors of RABBI ABRAHAM AND SHIRLEY KELMANFOUNDATION INC?
- The 990-PF for the year ended December 31, 2024 lists 2 people; 2 received compensation from the organization, the highest $16,500 (SHARON KOWALSKY, Executive Direc).
- How much revenue does RABBI ABRAHAM AND SHIRLEY KELMANFOUNDATION INC have?
- On its 990-PF for the year ended December 31, 2024 it reported revenue of $81,099, expenses of $118,202 and total assets of $526,609 at year end.
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