Nonprofit · EIN 27-3130549
MAX AND SUNNY HOWARD MEMORIAL FOUNDATION
Tax-exempt · NEW YORK, NY 10017
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $828,396 | $652,045 | $176,351 | $8,879,853 | $0 | $8,879,853 |
| December 31, 2024 | 990-PF | $662,926 | $626,872 | $36,054 | $8,703,502 | $0 | $8,703,502 |
| December 31, 2023 | 990-PF | -$26,790 | $596,283 | -$623,073 | $8,667,448 | $0 | $8,667,448 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $209,971
- Net gain from sales of assets
- $618,425
Expenses
- Grants and similar amounts paid
- $470,000
- Compensation of officers, directors and key employees
- $102,627
- Disbursements for charitable purposes
- $470,000
- Excise tax on investment income
- $10,789
Balance sheet and other
- Total assets, start of year
- $8,703,502
- Total assets, end of year
- $8,879,853
- Total liabilities, end of year
- $0
- Net assets, end of year
- $8,879,853
- Fair market value of assets
- $9,911,537
- Qualifying distributions
- $470,000
- Net investment income
- $828,396
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 |
|---|---|---|---|
| NAOMI B SINNREICH 277 LAWRENCE AVENUE, OAKHURST, NJ 07755 | PRESIDENT | 2 | $34,209 |
| AARON SCHERER 111 SLEEPY HOLLOW ROAD, NEW CANAAN, CT 06840 | SECRETARY | 2 | $34,209 |
| JENNIFFER L NOSENCHUK 801 SECOND AVENUE 6TH FLOOR, NEW YORK, NY 10017 | TREASURER | 2 | $34,209 |
990-PF for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| NAOMI B SINNREICH 277 LAWRENCE AVENUE, OAKHURST, NJ 07755 | PRESIDENT | 2 | $35,251 |
| AARON SCHERER 111 SLEEPY HOLLOW ROAD, NEW CANAAN, CT 06840 | SECRETARY | 2 | $35,251 |
| JENNIFFER L NOSENCHUK 355 LEXINGTON AVENUE, NEW YORK, NY 10017 | TREASURER | 2 | $35,251 |
990-PF for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| NAOMI B SINNREICH 277 LAWRENCE AVENUE, OAKHURST, NJ 07755 | PRESIDENT | 2 | $30,205 |
| AARON SCHERER 111 SLEEPY HOLLOW ROAD, NEW CANAAN, CT 06840 | SECRETARY | 2 | $30,205 |
| JENNIFFER L NOSENCHUK 355 LEXINGTON AVENUE, NEW YORK, NY 10017 | TREASURER | 2 | $30,205 |
Address and contacts
- Address (IRS master file)
- 801 SECOND AVENUE 6TH FLOOR, NEW YORK, NY 10017-4706
- In care of
- % ROGOFF & COMPANY PC
- Signed the 990-PF
- JENNIFER L NOSENCHUK, TREASURER
- Phone
- (212) 557-5666
- Return prepared by
- ROGOFF & COMPANY PC
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
- 27-3130549
- 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
- 2010
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20)
- Assets (IRS master file)
- $8,879,853
- Income (IRS master file)
- $3,260,722
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $828,396 | $652,045 | $8,879,853 | XML |
| 990-PF | December 2024 | $662,926 | $626,872 | $8,703,502 | XML |
| 990-PF | December 2023 | -$26,790 | $596,283 | $8,667,448 | 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 27-3130549).
Questions about MAX AND SUNNY HOWARD MEMORIAL FOUNDATION
- What is the EIN of MAX AND SUNNY HOWARD MEMORIAL FOUNDATION?
- The employer identification number (EIN) of MAX AND SUNNY HOWARD MEMORIAL FOUNDATION is 27-3130549.
- Is MAX AND SUNNY HOWARD MEMORIAL FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2010.
- Are donations to MAX AND SUNNY HOWARD MEMORIAL FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does MAX AND SUNNY HOWARD MEMORIAL FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of MAX AND SUNNY HOWARD MEMORIAL 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 AND SUNNY HOWARD MEMORIAL 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 AND SUNNY HOWARD MEMORIAL FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 3 people; 3 received compensation from the organization, the highest $34,209 (NAOMI B SINNREICH, PRESIDENT).
- How much revenue does MAX AND SUNNY HOWARD MEMORIAL FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $828,396, expenses of $652,045 and total assets of $8,879,853 at year end.
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