Nonprofit · EIN 26-6196825
IRVING AND TOBY SCHWARTZ CHARITABLE TR
Also known as JAY D ROSENBAUM TTEE
Tax-exempt · BOSTON, MA 02109
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $53,458 | $70,882 | -$17,424 | $427,267 | $0 | $427,267 |
| December 31, 2024 | 990-PF | $151,988 | $107,486 | $44,502 | $444,881 | $0 | $444,881 |
| December 31, 2023 | 990-PF | $40,953 | $66,788 | -$25,835 | $400,226 | $0 | $400,226 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $12,411
- Interest
- $493
- Net gain from sales of assets
- $40,554
Expenses
- Grants and similar amounts paid
- $60,000
- Compensation of officers, directors and key employees
- $3,939
- Disbursements for charitable purposes
- $65,004
- Excise tax on investment income
- $716
Balance sheet and other
- Total assets, start of year
- $444,881
- Total assets, end of year
- $427,267
- Total liabilities, end of year
- $0
- Net assets, end of year
- $427,267
- Fair market value of assets
- $580,066
- Qualifying distributions
- $65,004
- Net investment income
- $53,458
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 |
|---|---|---|---|
| JAY D ROSENBAUM 53 STATE STREET, BOSTON, MA 021092835 | TRUSTEE | 1 | $3,939 |
| HARRY SCHWARTZ 53 STATE STREET, BOSTON, MA 021092835 | TRUSTEE | 1 | $0 |
990-PF for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAY D ROSENBAUM 53 STATE STREET, BOSTON, MA 021092835 | TRUSTEE | 1 | $4,136 |
| HARRY SCHWARTZ 53 STATE STREET, BOSTON, MA 021092835 | TRUSTEE | 1 | $0 |
990-PF for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAY D ROSENBAUM 53 STATE STREET, BOSTON, MA 021092835 | TRUSTEE | 1 | $4,953 |
| HARRY SCHWARTZ 53 STATE STREET, BOSTON, MA 021092835 | TRUSTEE | 1 | $0 |
Address and contacts
- Address (IRS master file)
- NIXON PEABODY LLP 53 STATE ST, BOSTON, MA 02109-0000
- In care of
- % NIXON PEABODY LLP
- Signed the 990-PF
- JAY D ROSENBAUM, TRUSTEE
- Phone
- (617) 345-1000
- Return prepared by
- NIXON PEABODY 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
- 26-6196825
- 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
- 2008
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20)
- Assets (IRS master file)
- $427,267
- Income (IRS master file)
- $175,149
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $53,458 | $70,882 | $427,267 | IRS |
| 990-PF | December 2024 | $151,988 | $107,486 | $444,881 | XML |
| 990-PF | December 2023 | $40,953 | $66,788 | $400,226 | 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 26-6196825).
Questions about IRVING AND TOBY SCHWARTZ CHARITABLE TR
- What is the EIN of IRVING AND TOBY SCHWARTZ CHARITABLE TR?
- The employer identification number (EIN) of IRVING AND TOBY SCHWARTZ CHARITABLE TR is 26-6196825.
- Is IRVING AND TOBY SCHWARTZ CHARITABLE TR tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2008.
- Are donations to IRVING AND TOBY SCHWARTZ CHARITABLE TR tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does IRVING AND TOBY SCHWARTZ CHARITABLE TR file?
- Form 990-PF. Private foundations file every year.
- When is the next return of IRVING AND TOBY SCHWARTZ CHARITABLE TR 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 IRVING AND TOBY SCHWARTZ CHARITABLE TR 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 IRVING AND TOBY SCHWARTZ CHARITABLE TR?
- The 990-PF for the year ended December 31, 2025 lists 2 people; 1 received compensation from the organization, the highest $3,939 (JAY D ROSENBAUM, TRUSTEE).
- How much revenue does IRVING AND TOBY SCHWARTZ CHARITABLE TR have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $53,458, expenses of $70,882 and total assets of $427,267 at year end.
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All nonprofits in BOSTON · Massachusetts · Philanthropy, voluntarism and grantmaking foundations