Nonprofit · EIN 22-3526092
SANDRA S KUPPERMAN FOUNDATION INC
Tax-exempt · MORRISTOWN, NJ 07962
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $149,732 | $133,236 | $16,496 | $1,712,209 | $0 | $1,712,209 |
| December 31, 2024 | 990-PF | $88,973 | $132,568 | -$43,595 | $1,695,713 | $0 | $1,695,713 |
| December 31, 2023 | 990-PF | $107,544 | $131,429 | -$23,885 | $1,739,308 | $0 | $1,739,308 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $54,064
- Net gain from sales of assets
- $95,668
Expenses
- Grants and similar amounts paid
- $113,000
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $115,100
- Excise tax on investment income
- $1,829
Balance sheet and other
- Total assets, start of year
- $1,695,713
- Total assets, end of year
- $1,712,209
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,712,209
- Fair market value of assets
- $2,136,045
- Qualifying distributions
- $115,100
- Net investment income
- $149,732
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 |
|---|---|---|---|
| JAMES B GARLAND ESQ 350 MT KEMBLE AVE BOX 1917, MORRISTOWN, NJ 079621917 | PRESIDENT | 0 | $0 |
| CONCETTA R ZGODA 350 MT KEMBLE AVE BOX 1917, MORRISTOWN, NJ 079621917 | SECRETARY | 0 | $0 |
| TIMOTHY L SMITH 2001 ROUTE 46 SUITE 506, PARSIPPANY, NJ 07054 | TREASURER | 0 | $0 |
990-PF for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES B GARLAND ESQ 350 MT KEMBLE AVE BOX 1917, MORRISTOWN, NJ 079621917 | PRESIDENT | 0 | $0 |
| CONCETTA R ZGODA 350 MT KEMBLE AVE BOX 1917, MORRISTOWN, NJ 079621917 | SECRETARY | 0 | $0 |
| TIMOTHY L SMITH 2001 ROUTE 46 SUITE 506, PARSIPPANY, NJ 07054 | TREASURER | 0 | $0 |
990-PF for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES B GARLAND ESQ 350 MT KEMBLE AVE BOX 1917, MORRISTOWN, NJ 079621917 | PRESIDENT | 0 | $0 |
| CONCETTA R ZGODA 350 MT KEMBLE AVE BOX 1917, MORRISTOWN, NJ 079621917 | SECRETARY | 0 | $0 |
| TIMOTHY L SMITH 2001 ROUTE 46 SUITE 506, PARSIPPANY, NJ 07054 | TREASURER | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1917, MORRISTOWN, NJ 07962-1917
- In care of
- % SCHENCK PRICE SMITH & KING LLP
- Signed the 990-PF
- JAMES GARLAND, PRESIDENT
- Phone
- (973) 631-6040
- Return prepared by
- MCCABE HEIDRICH & WONG PC
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
- 22-3526092
- 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
- 1998
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20Z)
- Assets (IRS master file)
- $1,712,209
- Income (IRS master file)
- $784,500
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $149,732 | $133,236 | $1,712,209 | IRS |
| 990-PF | December 2024 | $88,973 | $132,568 | $1,695,713 | IRS |
| 990-PF | December 2023 | $107,544 | $131,429 | $1,739,308 | 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 22-3526092).
Questions about SANDRA S KUPPERMAN FOUNDATION INC
- What is the EIN of SANDRA S KUPPERMAN FOUNDATION INC?
- The employer identification number (EIN) of SANDRA S KUPPERMAN FOUNDATION INC is 22-3526092.
- Is SANDRA S KUPPERMAN FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1998.
- Are donations to SANDRA S KUPPERMAN FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does SANDRA S KUPPERMAN FOUNDATION INC file?
- Form 990-PF. Private foundations file every year.
- When is the next return of SANDRA S KUPPERMAN 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 SANDRA S KUPPERMAN 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 SANDRA S KUPPERMAN FOUNDATION INC?
- The 990-PF for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does SANDRA S KUPPERMAN FOUNDATION INC have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $149,732, expenses of $133,236 and total assets of $1,712,209 at year end.
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