Nonprofit · EIN 23-7218806
MAX & BETTY RATNER FOUNDATION
Tax-exempt · SHAKER HTS, OH 44122
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $155 | $170,261 | -$170,106 | $43,252 | $0 | $43,252 |
| December 31, 2024 | 990-PF | $1,890 | $150 | $1,740 | $213,358 | $0 | $213,358 |
| December 31, 2023 | 990-PF | $3,221 | $212 | $3,009 | $211,618 | $0 | $211,618 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Interest
- $155
Expenses
- Grants and similar amounts paid
- $170,000
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $170,261
- Excise tax on investment income
- $2
Balance sheet and other
- Total assets, start of year
- $213,358
- Total assets, end of year
- $43,252
- Total liabilities, end of year
- $0
- Net assets, end of year
- $43,252
- Fair market value of assets
- $43,252
- Qualifying distributions
- $170,261
- Net investment income
- $155
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 |
|---|---|---|---|
| CHARLES A RATNER 3401 TUTTLE ROAD SUITE 350, SHAKER HEIGHTS, OH 44122 | PRESIDENT / TRUSTEE | 1 | $0 |
| JAMES RATNER 3401 TUTTLE ROAD SUITE 350, SHAKER HEIGHTS, OH 44122 | TREASURER / TRUSTEE | 1 | $0 |
| MARK RATNER 3401 TUTTLE ROAD SUITE 350, SHAKER HEIGHTS, OH 44122 | TRUSTEE | 1 | $0 |
| RONALD RATNER 3401 TUTTLE ROAD SUITE 350, SHAKER HEIGHTS, OH 44122 | SECRETARY / TRUSTEE | 1 | $0 |
990-PF for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHARLES A RATNER 3401 TUTTLE ROAD SUITE 350, SHAKER HEIGHTS, OH 44122 | PRESIDENT / TRUSTEE | 1 | $0 |
| JAMES RATNER 3401 TUTTLE ROAD SUITE 350, SHAKER HEIGHTS, OH 44122 | TREASURER / TRUSTEE | 1 | $0 |
| MARK RATNER 3401 TUTTLE ROAD SUITE 350, SHAKER HEIGHTS, OH 44122 | TRUSTEE | 1 | $0 |
| RONALD RATNER 3401 TUTTLE ROAD SUITE 350, SHAKER HEIGHTS, OH 44122 | SECRETARY / TRUSTEE | 1 | $0 |
990-PF for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHARLES A RATNER 3401 TUTTLE ROAD SUITE 350, SHAKER HEIGHTS, OH 44122 | PRESIDENT / TRUSTEE | 1 | $0 |
| JAMES RATNER 3401 TUTTLE ROAD SUITE 350, SHAKER HEIGHTS, OH 44122 | TREASURER / TRUSTEE | 1 | $0 |
| MARK RATNER 3401 TUTTLE ROAD SUITE 350, SHAKER HEIGHTS, OH 44122 | TRUSTEE | 1 | $0 |
| RONALD RATNER 3401 TUTTLE ROAD SUITE 350, SHAKER HEIGHTS, OH 44122 | SECRETARY / TRUSTEE | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 3401 TUTTLE RD STE 350, SHAKER HTS, OH 44122-6395
- Signed the 990-PF
- CHARLES RATNER, PRESIDENT
- Phone
- (440) 345-3687
- Return prepared by
- RMS INVESTMENT 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
- 23-7218806
- 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
- 1973
- Accounting year ends
- December
- Files
- Form 990-PF
- Assets (IRS master file)
- $43,252
- Income (IRS master file)
- $155
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $155 | $170,261 | $43,252 | XML |
| 990-PF | December 2024 | $1,890 | $150 | $213,358 | IRS |
| 990-PF | December 2023 | $3,221 | $212 | $211,618 | IRS |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | July 2022 | – | – | – | IRS |
| 990-PF | July 2021 | – | – | – | IRS |
| 990-PF | July 2019 | – | – | – | 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 23-7218806).
Questions about MAX & BETTY RATNER FOUNDATION
- What is the EIN of MAX & BETTY RATNER FOUNDATION?
- The employer identification number (EIN) of MAX & BETTY RATNER FOUNDATION is 23-7218806.
- Is MAX & BETTY RATNER FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1973.
- Are donations to MAX & BETTY RATNER FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does MAX & BETTY RATNER FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of MAX & BETTY RATNER 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 MAX & BETTY RATNER 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 MAX & BETTY RATNER FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does MAX & BETTY RATNER FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $155, expenses of $170,261 and total assets of $43,252 at year end.
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