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Nonprofit · EIN 25-6311365

SAMUEL EPSTEIN FOUNDATION TRUST

Tax-exempt · PITTSBURGH, PA 15219

Financials

$185K$179K2024$259K$178K2025
Revenue Expenses · by fiscal year end
Financials of SAMUEL EPSTEIN FOUNDATION TRUST by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-PF$258,892$177,909$80,983$3,016,615$0$3,016,615
December 31, 2024990-PF$184,849$179,460$5,389$2,934,809$0$2,934,809
Financial details: 990-PF for the year ended December 31, 2025

Revenue

Dividends
$94,021
Net gain from sales of assets
$164,871

Expenses

Grants and similar amounts paid
$137,850
Compensation of officers, directors and key employees
$35,319
Disbursements for charitable purposes
$144,914
Excise tax on investment income
$3,178

Balance sheet and other

Total assets, start of year
$2,934,809
Total assets, end of year
$3,016,615
Total liabilities, end of year
$0
Net assets, end of year
$3,016,615
Fair market value of assets
$3,834,109
Qualifying distributions
$144,914
Net investment income
$258,537

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.

NameTitleHours / weekCompensation
PNC BANK N A
500 FIRST AVE P7-PFSC-03-Z, PITTSBURGH, PA 15219
TRUSTEE1$35,319
990-PF for the year ended December 31, 2024: 1 people
NameTitleHours / weekCompensation
PNC BANK N A
500 FIRST AVE P7-PFSC-03-Z, PITTSBURGH, PA 15219
TRUSTEE7$33,598

Address and contacts

Address (IRS master file)
500 1ST AVE, PITTSBURGH, PA 15219-3128
In care of
% PNC BANK NA
Signed the 990-PF
PNC BANK N A, TAX MANAGER
Phone
(412) 807-3204
Return prepared by
PWC US TAX 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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-PF on file
2024December 31, 2024May 15, 2025990-PF on file
2023December 31, 2023May 15, 2024990-PF on file

IRS record

EIN
25-6311365
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
1997
Accounting year ends
December
Files
Form 990-PF
Category (NTEE)
Education (B82Z)
Assets (IRS master file)
$3,016,615
Income (IRS master file)
$1,637,526

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFDecember 2025$258,892$177,909$3,016,615IRS
990-PFDecember 2024$184,849$179,460$2,934,809XML
990-PFDecember 2023$109,380$178,196$2,930,505IRS
990-PFDecember 2022–––IRS
990-PFDecember 2021–––IRS
990-PFDecember 2020–––IRS
990-PFDecember 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 25-6311365).

Questions about SAMUEL EPSTEIN FOUNDATION TRUST

What is the EIN of SAMUEL EPSTEIN FOUNDATION TRUST?
The employer identification number (EIN) of SAMUEL EPSTEIN FOUNDATION TRUST is 25-6311365.
Is SAMUEL EPSTEIN FOUNDATION TRUST tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1997.
Are donations to SAMUEL EPSTEIN FOUNDATION TRUST tax-deductible?
Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
Which annual return does SAMUEL EPSTEIN FOUNDATION TRUST file?
Form 990-PF. Private foundations file every year.
When is the next return of SAMUEL EPSTEIN FOUNDATION 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 SAMUEL EPSTEIN FOUNDATION 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 SAMUEL EPSTEIN FOUNDATION TRUST?
The 990-PF for the year ended December 31, 2025 lists 1 person; 1 received compensation from the organization, the highest $35,319 (PNC BANK N A, TRUSTEE).
How much revenue does SAMUEL EPSTEIN FOUNDATION TRUST have?
On its 990-PF for the year ended December 31, 2025 it reported revenue of $258,892, expenses of $177,909 and total assets of $3,016,615 at year end.

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