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Nonprofit · EIN 31-1578615

SAM AND RACHEL BOYMEL FOUNDATION

Tax-exempt · CINCINNATI, OH 45241

Financials

$408K$289K2023$688K$523K2024$858K$488K2025
Revenue Expenses · by fiscal year end
Financials of SAM AND RACHEL BOYMEL FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-PF$857,578$487,836$369,742$8,215,275$0$8,215,275
December 31, 2024990-PF$687,845$522,741$165,104$7,839,253$0$7,839,253
December 31, 2023990-PF$407,743$289,027$118,716$7,666,893$0$7,666,893
Financial details: 990-PF for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$0
Dividends
$236,665
Interest
$36,798
Net gain from sales of assets
$584,115

Expenses

Grants and similar amounts paid
$410,000
Compensation of officers, directors and key employees
$0
Disbursements for charitable purposes
$420,384
Excise tax on investment income
$10,935

Balance sheet and other

Total assets, start of year
$7,839,253
Total assets, end of year
$8,215,275
Total liabilities, end of year
$0
Net assets, end of year
$8,215,275
Fair market value of assets
$10,271,637
Qualifying distributions
$420,384
Net investment income
$843,141

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
FAYE SOSNA
12500 REED HARTMAN HWY STE 200, CINCINNATI, OH 45241
TRUSTEE0$0
JONATHAN KOHN
12500 REED HARTMAN HWY STE 200, CINCINNATI, OH 45241
TRUSTEE0$0
ROBERT SOSNA
12500 REED HARTMAN HWY STE 200, CINCINNATI, OH 45241
TRUSTEE0$0
STEVEN BOYMEL
12500 REED HARTMAN HWY STE 200, CINCINNATI, OH 45241
TRUSTEE0$0
990-PF for the year ended December 31, 2024: 4 people
NameTitleHours / weekCompensation
FAYE SOSNA
12500 REED HARTMAN HWY STE 200, CINCINNATI, OH 45241
TRUSTEE0$0
JONATHAN KOHN
12500 REED HARTMAN HWY STE 200, CINCINNATI, OH 45241
TRUSTEE0$0
ROBERT SOSNA
12500 REED HARTMAN HWY STE 200, CINCINNATI, OH 45241
TRUSTEE0$0
STEVEN BOYMEL
12500 REED HARTMAN HWY STE 200, CINCINNATI, OH 45241
TRUSTEE0$0
990-PF for the year ended December 31, 2023: 4 people
NameTitleHours / weekCompensation
FAYE SOSNA
12500 REED HARTMAN HWY STE 200, CINCINNATI, OH 45241
TRUSTEE0$0
JONATHAN KOHN
12500 REED HARTMAN HWY STE 200, CINCINNATI, OH 45241
TRUSTEE0$0
ROBERT SOSNA
12500 REED HARTMAN HWY STE 200, CINCINNATI, OH 45241
TRUSTEE0$0
STEVEN BOYMEL
12500 REED HARTMAN HWY STE 200, CINCINNATI, OH 45241
TRUSTEE0$0

Address and contacts

Address (IRS master file)
12500 REED HARTMAN HWY STE 200, CINCINNATI, OH 45241-1951
In care of
% J MICHAEL COONEY
Signed the 990-PF
STEVE BOYMEL, TRUSTEE
Phone
(513) 605-2700
Return prepared by
KSM BUSINESS SERVICES 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 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
31-1578615
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
1998
Accounting year ends
December
Files
Form 990-PF
Assets (IRS master file)
$8,215,275
Income (IRS master file)
$2,607,852

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFDecember 2025$857,578$487,836$8,215,275XML
990-PFDecember 2024$687,845$522,741$7,839,253XML
990-PFDecember 2023$407,743$289,027$7,666,893XML
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 31-1578615).

Questions about SAM AND RACHEL BOYMEL FOUNDATION

What is the EIN of SAM AND RACHEL BOYMEL FOUNDATION?
The employer identification number (EIN) of SAM AND RACHEL BOYMEL FOUNDATION is 31-1578615.
Is SAM AND RACHEL BOYMEL FOUNDATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1998.
Are donations to SAM AND RACHEL BOYMEL FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
Which annual return does SAM AND RACHEL BOYMEL FOUNDATION file?
Form 990-PF. Private foundations file every year.
When is the next return of SAM AND RACHEL BOYMEL 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 SAM AND RACHEL BOYMEL 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 SAM AND RACHEL BOYMEL FOUNDATION?
The 990-PF for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
How much revenue does SAM AND RACHEL BOYMEL FOUNDATION have?
On its 990-PF for the year ended December 31, 2025 it reported revenue of $857,578, expenses of $487,836 and total assets of $8,215,275 at year end.

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