Nonprofit · EIN 23-6986879
THE RUSSELL A LEREW AND DELLA C LEREW MEMORIAL TRUST
Tax-exempt · BUFFALO, NY 14240
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $82,839 | $50,156 | $32,683 | $752,815 | $0 | $752,815 |
| December 31, 2024 | 990-PF | $52,411 | $48,573 | $3,838 | $720,205 | $0 | $720,205 |
| December 31, 2023 | 990-PF | $25,530 | $55,030 | -$29,500 | $717,160 | $0 | $717,160 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $22,086
- Interest
- $163
- Net gain from sales of assets
- $60,590
Expenses
- Grants and similar amounts paid
- $39,738
- Compensation of officers, directors and key employees
- $6,922
- Disbursements for charitable purposes
- $41,238
- Excise tax on investment income
- $1,050
Balance sheet and other
- Total assets, start of year
- $720,205
- Total assets, end of year
- $752,815
- Total liabilities, end of year
- $0
- Net assets, end of year
- $752,815
- Fair market value of assets
- $896,898
- Qualifying distributions
- $41,238
- Net investment income
- $82,839
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 |
|---|---|---|---|
| MANUFACTURERS AND TRADERS TRUST PO BOX 1504, BUFFALO, NY 14240 | TRUSTEE | 1 | $6,922 |
990-PF for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MANUFACTURERS AND TRADERS TRUST PO BOX 1504, BUFFALO, NY 14240 | TRUSTEE | 1 | $6,680 |
990-PF for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MANUFACTURERS AND TRADERS TRUST 626 COMMERCE DR 3RD FL, AMHERST, NY 14228 | TRUSTEE | 1 | $6,374 |
Address and contacts
- Address (IRS master file)
- PO BOX 1504, BUFFALO, NY 14240-1504
- In care of
- % DAUPHIN DEPOSIT BK & TR CO TTEE
- Signed the 990-PF
- MANUFACTURERS TRADERS TRUST CO, SVP
- Phone
- (717) 240-4505
- Return prepared by
- ERNST & YOUNG US 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 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
- 23-6986879
- 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
- 1996
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20Z)
- Assets (IRS master file)
- $752,815
- Income (IRS master file)
- $213,713
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $82,839 | $50,156 | $752,815 | IRS |
| 990-PF | December 2024 | $52,411 | $48,573 | $720,205 | IRS |
| 990-PF | December 2023 | $25,530 | $55,030 | $717,160 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 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 23-6986879).
Questions about THE RUSSELL A LEREW AND DELLA C LEREW MEMORIAL TRUST
- What is the EIN of THE RUSSELL A LEREW AND DELLA C LEREW MEMORIAL TRUST?
- The employer identification number (EIN) of THE RUSSELL A LEREW AND DELLA C LEREW MEMORIAL TRUST is 23-6986879.
- Is THE RUSSELL A LEREW AND DELLA C LEREW MEMORIAL TRUST tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1996.
- Are donations to THE RUSSELL A LEREW AND DELLA C LEREW MEMORIAL TRUST tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does THE RUSSELL A LEREW AND DELLA C LEREW MEMORIAL TRUST file?
- Form 990-PF. Private foundations file every year.
- When is the next return of THE RUSSELL A LEREW AND DELLA C LEREW MEMORIAL TRUST 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 THE RUSSELL A LEREW AND DELLA C LEREW MEMORIAL TRUST 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 THE RUSSELL A LEREW AND DELLA C LEREW MEMORIAL TRUST?
- The 990-PF for the year ended December 31, 2025 lists 1 person; 1 received compensation from the organization, the highest $6,922 (MANUFACTURERS AND TRADERS TRUST, TRUSTEE).
- How much revenue does THE RUSSELL A LEREW AND DELLA C LEREW MEMORIAL TRUST have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $82,839, expenses of $50,156 and total assets of $752,815 at year end.
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