Nonprofit · EIN 30-0024271
ABELES FOUNDATION
Tax-exempt · BERKELEY, CA 94704
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $54,888 | $79,098 | -$24,210 | $1,555,076 | $0 | $0 |
| December 31, 2024 | 990-PF | $500,411 | $63,738 | $436,673 | $1,403,089 | $0 | $0 |
| December 31, 2023 | 990-PF (amended) | $47,484 | $55,710 | -$8,226 | $1,155,902 | $0 | $0 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Dividends
- $34,208
- Net gain from sales of assets
- $20,680
Expenses
- Grants and similar amounts paid
- $77,650
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $77,650
- Excise tax on investment income
- $763
Balance sheet and other
- Total assets, start of year
- $1,403,089
- Total assets, end of year
- $1,555,076
- Total liabilities, end of year
- $0
- Net assets, end of year
- $0
- Fair market value of assets
- $1,532,455
- Qualifying distributions
- $77,650
- Net investment income
- $54,888
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 |
|---|---|---|---|
| ELIZABETH LUTZKER 2596 MILVIA STREET, Berkeley, CA 94704 | DIRECTOR | 2 | $0 |
| ROBERT LUTZKER 2596 MILVIA STREET, Berkeley, CA 94704 | TREASURER | 2 | $0 |
| ROBERT LUTZKER 2596 MILVIA STREET, Berkeley, CA 94704 | SECRETARY | 2 | $0 |
| ROBERT LUTZKER 2596 MILVIA STREET, Berkeley, CA 94704 | VICE PRESIDENT | 2 | $0 |
990-PF for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ELIZABETH A LUTZKER 2594 MILVIA ST, Berkeley, CA 94704 | DIRECTOR | 2 | $0 |
| ROBERT LUTZKER 2594 MILVIA ST, Berkeley, CA 94704 | TREASURER | 2 | $0 |
| ROBERT LUTZKER 2594 MILVIA ST, Berkeley, CA 94704 | SECRETARY | 2 | $0 |
| ROBERT LUTZKER 2594 MILVIA ST, Berkeley, CA 94704 | VICE PRESIDENT | 2 | $0 |
990-PF for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ELIZABETH A LUTZKER 2594 MILVIA ST, Berkeley, CA 94704 | DIRECTOR | 2 | $0 |
| ROBERT LUTZKER 2594 MILVIA ST, Berkeley, CA 94704 | TREASURER | 2 | $0 |
| ROBERT LUTZKER 2594 MILVIA ST, Berkeley, CA 94704 | SECRETARY | 2 | $0 |
| ROBERT LUTZKER 2594 MILVIA ST, Berkeley, CA 94704 | VICE PRESIDENT | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 2596 MILVIA ST, BERKELEY, CA 94704-2611
- In care of
- % ELIZABETH LUTZKER
- Signed the 990-PF
- ELIZABETH LUTZKER, PRESIDENT
- Phone
- (202) 494-0330
- Return prepared by
- HRB TAX GROUP INC
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
- 30-0024271
- 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
- 2002
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T21)
- Assets (IRS master file)
- $1,555,076
- Income (IRS master file)
- $229,573
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | – | – | – | IRS |
| 990-PF | December 2024 | – | – | – | IRS |
| 990-PF | December 2023 | $47,484 | $35,710 | $1,155,902 | IRS |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 2018 | – | – | – | IRS |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.
Questions about ABELES FOUNDATION
- What is the EIN of ABELES FOUNDATION?
- The employer identification number (EIN) of ABELES FOUNDATION is 30-0024271.
- Is ABELES FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2002.
- Are donations to ABELES FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does ABELES FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of ABELES 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 ABELES 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 ABELES FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does ABELES FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $54,888, expenses of $79,098 and total assets of $1,555,076 at year end.
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