Nonprofit · EIN 23-7763256
VALERIA E HOFFERT SCHOLARSHIP TRUST
Tax-exempt · BUFFALO, NY 14240
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $104,932 | $74,630 | $30,302 | $978,125 | $0 | $978,125 |
| December 31, 2024 | 990-PF | $68,751 | $70,377 | -$1,626 | $947,874 | $0 | $947,874 |
| December 31, 2023 | 990-PF | $37,484 | $72,526 | -$35,042 | $950,559 | $0 | $950,559 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $28,518
- Interest
- $1,038
- Net gain from sales of assets
- $75,376
Expenses
- Grants and similar amounts paid
- $51,362
- Compensation of officers, directors and key employees
- $19,499
- Disbursements for charitable purposes
- $52,862
- Excise tax on investment income
- $1,181
Balance sheet and other
- Total assets, start of year
- $947,874
- Total assets, end of year
- $978,125
- Total liabilities, end of year
- $0
- Net assets, end of year
- $978,125
- Fair market value of assets
- $1,186,018
- Qualifying distributions
- $52,862
- Net investment income
- $104,932
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 |
|---|---|---|---|
| M & T TRUST COMPANY PO BOX 1504, BUFFALO, NY 14240 | TRUSTEE | 5 | $19,499 |
990-PF for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| M & T TRUST COMPANY PO BOX 1504, BUFFALO, NY 14240 | TRUSTEE | 5 | $18,823 |
990-PF for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| M & T TRUST COMPANY 626 COMMERCE DRIVE 3RD FLOOR, AMHERST, NY 14228 | TRUSTEE | 5 | $17,587 |
Address and contacts
- Address (IRS master file)
- PO BOX 1504, BUFFALO, NY 14240-1504
- In care of
- % BETSY H SPROW ESQ
- Signed the 990-PF
- MANUFACTURERS TRADERS TRUST CO, SVP
- Phone
- (716) 842-5545
- 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
- 23-7763256
- 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
- 1994
- Accounting year ends
- December
- Files
- Form 990-PF
- Assets (IRS master file)
- $978,125
- Income (IRS master file)
- $264,055
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $104,932 | $74,630 | $978,125 | IRS |
| 990-PF | December 2024 | $68,751 | $70,377 | $947,874 | IRS |
| 990-PF | December 2023 | $37,484 | $72,526 | $950,559 | 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 23-7763256).
Questions about VALERIA E HOFFERT SCHOLARSHIP TRUST
- What is the EIN of VALERIA E HOFFERT SCHOLARSHIP TRUST?
- The employer identification number (EIN) of VALERIA E HOFFERT SCHOLARSHIP TRUST is 23-7763256.
- Is VALERIA E HOFFERT SCHOLARSHIP TRUST tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1994.
- Are donations to VALERIA E HOFFERT SCHOLARSHIP TRUST tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does VALERIA E HOFFERT SCHOLARSHIP TRUST file?
- Form 990-PF. Private foundations file every year.
- When is the next return of VALERIA E HOFFERT SCHOLARSHIP 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 VALERIA E HOFFERT SCHOLARSHIP 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 VALERIA E HOFFERT SCHOLARSHIP TRUST?
- The 990-PF for the year ended December 31, 2025 lists 1 person; 1 received compensation from the organization, the highest $19,499 (M & T TRUST COMPANY, TRUSTEE).
- How much revenue does VALERIA E HOFFERT SCHOLARSHIP TRUST have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $104,932, expenses of $74,630 and total assets of $978,125 at year end.
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