Nonprofit · EIN 34-0726107
THE PODIATRY FOUNDATION
Tax-exempt · BEREA, OH 44017
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990-PF | $2,282,873 | $1,231,797 | $1,051,076 | $23,972,916 | $3,648,599 | $20,324,317 |
| June 30, 2024 | 990-PF | $737,588 | $925,772 | -$188,184 | $23,097,484 | $3,643,312 | $19,454,172 |
| June 30, 2023 | 990-PF | $44,046 | $1,040,815 | -$996,769 | $21,835,946 | $3,874,464 | $17,961,482 |
Financial details: 990-PF for the year ended June 30, 2025
Revenue
- Dividends
- $396,039
- Net gain from sales of assets
- $1,847,748
- Other income
- $39,086
Expenses
- Grants and similar amounts paid
- $570,362
- Compensation of officers, directors and key employees
- $244,148
- Salaries, compensation and benefits (total)
- $38,928
- Disbursements for charitable purposes
- $888,202
- Excise tax on investment income
- $27,656
Balance sheet and other
- Total assets, start of year
- $23,097,484
- Total assets, end of year
- $23,972,916
- Total liabilities, end of year
- $3,648,599
- Net assets, end of year
- $20,324,317
- Fair market value of assets
- $23,972,916
- Qualifying distributions
- $888,202
- Net investment income
- $2,266,470
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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| EUGENE M PASCARELLA 120 SANDSTONE RIDGE WAY, BEREA, OH 44017 | EXECUTIVE DIRECTOR | 35 | $150,000 |
| JON CARLSON 120 SANDSTONE RIDGE WAY, BEREA, OH 44017 | TREASURER | 10 | $49,235 |
| DAVID R NICOLANTI 120 SANDSTONE RIDGE WAY, BEREA, OH 44017 | FORMER EXECUTIVE DIRECTOR | 35 | $44,913 |
| DOUGLAS V EPP 120 SANDSTONE RIDGE WAY, BEREA, OH 44017 | CHAIRMAN | 2 | $0 |
| ALAN BLOCK 120 SANDSTONE RIDGE WAY, BEREA, OH 44017 | BOARD MEMBER | 2 | $0 |
| HENRY B GREEN 120 SANDSTONE RIDGE WAY, BEREA, OH 44017 | BOARD MEMBER - EMERITAS | 2 | $0 |
| JAMES MIGLIOTTA 120 SANDSTONE RIDGE WAY, BEREA, OH 44017 | BOARD MEMBER | 2 | $0 |
| RICHARD A RANSOM 120 SANDSTONE RIDGE WAY, BEREA, OH 44017 | BOARD MEMBER | 2 | $0 |
| SCOTT RICHTER 120 SANDSTONE RIDGE WAY, BEREA, OH 44017 | BOARD MEMBER | 2 | $0 |
| STEVEN J BERLIN 120 SANDSTONE RIDGE WAY, BEREA, OH 44017 | BOARD MEMBER | 2 | $0 |
| GERRY MAHER 120 SANDSTONE RIDGE WAY, BEREA, OH 44017 | BOARD MEMBER | 2 | $0 |
| VICTORIA NEWMAN 120 SANDSTONE RIDGE WAY, BEREA, OH 44017 | BOARD MEMBER | 2 | $0 |
| NICKI NIGRO 120 SANDSTONE RIDGE WAY, BEREA, OH 44017 | BOARD MEMBER | 2 | $0 |
| NILIN RAO 120 SANDSTONE RIDGE WAY, BEREA, OH 44017 | BOARD MEMBER | 2 | $0 |
990-PF for the year ended June 30, 2024: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID R NICOLANTI 4700 ROCKSIDE ROAD SUMMIT 1 SUITE, 635, INDEPENDENCE, OH 44131 | EXECUTIVE DIRECTOR | 30 | $192,707 |
| JON CARLSON 4700 ROCKSIDE ROAD SUMMIT 1 SUITE, 635, INDEPENDENCE, OH 44131 | TREASURER | 10 | $47,250 |
| DOUGLAS V EPP 4700 ROCKSIDE ROAD SUMMIT 1 SUITE, 635, INDEPENDENCE, OH 44131 | CHAIRMAN | 2 | $0 |
| ALAN BLOCK 4700 ROCKSIDE ROAD SUMMIT 1 SUITE, 635, INDEPENDENCE, OH 44131 | BOARD MEMBER | 2 | $0 |
| EUGENE M PASCARELLA 4700 ROCKSIDE ROAD SUMMIT 1 SUITE, 635, INDEPENDENCE, OH 44131 | BOARD MEMBER | 2 | $0 |
| HENRY B GREEN 4700 ROCKSIDE ROAD SUMMIT 1 SUITE, 635, INDEPENDENCE, OH 44131 | BOARD MEMBER - EMERITAS | 2 | $0 |
| JAMES MIRGLIOTTA 4700 ROCKSIDE ROAD SUMMIT 1 SUITE, 635, INDEPENDENCE, OH 44131 | BOARD MEMBER | 2 | $0 |
| RICHARD A RANSOM 4700 ROCKSIDE ROAD SUMMIT 1 SUITE, 635, INDEPENDENCE, OH 44131 | BOARD MEMBER | 2 | $0 |
| SCOTT RICHTER 4700 ROCKSIDE ROAD SUMMIT 1 SUITE, 635, INDEPENDENCE, OH 44131 | BOARD MEMBER | 2 | $0 |
| STEVEN J BERLIN 4700 ROCKSIDE ROAD SUMMIT 1 SUITE, 635, INDEPENDENCE, OH 44131 | BOARD MEMBER | 2 | $0 |
| GERRY MAHER 4700 ROCKSIDE ROAD SUMMIT 1 SUITE, 635, INDEPENDENCE, OH 44131 | BOARD MEMBER | 2 | $0 |
| VICTORIA NEWMAN 4700 ROCKSIDE ROAD SUMMIT 1 SUITE, 635, INDEPENDENCE, OH 44131 | BOARD MEMBER | 2 | $0 |
| NICKI NIGRO 4700 ROCKSIDE ROAD SUMMIT 1 SUITE, 635, INDEPENDENCE, OH 44131 | BOARD MEMBER | 2 | $0 |
990-PF for the year ended June 30, 2023: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID R NICOLANTI 4700 ROCKSIDE ROAD SUMMIT 1 SUITE, 635, INDEPENDENCE, OH 44131 | EXECUTIVE DIRECTOR | 30 | $194,506 |
| JON CARLSON 4700 ROCKSIDE ROAD SUMMIT 1 SUITE, 635, INDEPENDENCE, OH 44131 | TREASURER | 10 | $45,000 |
| DOUGLAS V EPP 4700 ROCKSIDE ROAD SUMMIT 1 SUITE, 635, INDEPENDENCE, OH 44131 | CHAIRMAN | 2 | $0 |
| ALAN BLOCK 4700 ROCKSIDE ROAD SUMMIT 1 SUITE, 635, INDEPENDENCE, OH 44131 | BOARD MEMBER | 2 | $0 |
| EUGENE M PASCARELLA 4700 ROCKSIDE ROAD SUMMIT 1 SUITE, 635, INDEPENDENCE, OH 44131 | BOARD MEMBER | 2 | $0 |
| HENRY B GREEN 4700 ROCKSIDE ROAD SUMMIT 1 SUITE, 635, INDEPENDENCE, OH 44131 | BOARD MEMBER - EMERITAS | 2 | $0 |
| JAMES MIRGLIOTTA 4700 ROCKSIDE ROAD SUMMIT 1 SUITE, 635, INDEPENDENCE, OH 44131 | BOARD MEMBER | 2 | $0 |
| RICHARD A RANSOM 4700 ROCKSIDE ROAD SUMMIT 1 SUITE, 635, INDEPENDENCE, OH 44131 | BOARD MEMBER | 2 | $0 |
| SCOTT RICHTER 4700 ROCKSIDE ROAD SUMMIT 1 SUITE, 635, INDEPENDENCE, OH 44131 | BOARD MEMBER | 2 | $0 |
| STEVEN J BERLIN 4700 ROCKSIDE ROAD SUMMIT 1 SUITE, 635, INDEPENDENCE, OH 44131 | BOARD MEMBER | 2 | $0 |
| GERRY MAHER 4700 ROCKSIDE ROAD SUMMIT 1 SUITE, 635, INDEPENDENCE, OH 44131 | BOARD MEMBER | 2 | $0 |
| VICTORIA NEWMAN 4700 ROCKSIDE ROAD SUMMIT 1 SUITE, 635, INDEPENDENCE, OH 44131 | BOARD MEMBER | 2 | $0 |
| NICKI NIGRO 4700 ROCKSIDE ROAD SUMMIT 1 SUITE, 635, INDEPENDENCE, OH 44131 | BOARD MEMBER | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 120 SANDSTONE RIDGE WAY, BEREA, OH 44017-1084
- In care of
- % JONATHAN CARLSON
- Signed the 990-PF
- EUGENE PASCARELLA, EXECUTIVE DIRECTOR
- Phone
- (440) 781-7042
- Return prepared by
- CITRIN COOPERMAN ADVISORS LLC
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990-PF on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990-PF on file |
IRS record
- EIN
- 34-0726107
- 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
- 1937
- Accounting year ends
- June
- Files
- Form 990-PF
- Category (NTEE)
- Education (B500)
- Assets (IRS master file)
- $23,972,916
- Income (IRS master file)
- $18,347,142
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | June 2025 | $2,282,873 | $1,231,797 | $23,972,916 | IRS |
| 990-T | June 2025 | – | – | – | IRS |
| 990-PF | June 2024 | $737,588 | $925,772 | $23,097,484 | IRS |
| 990-T | June 2024 | – | – | – | IRS |
| 990-PF | June 2023 | $44,046 | $1,040,815 | $21,835,946 | XML |
| 990-T | June 2023 | – | – | – | IRS |
| 990-PF | June 2022 | – | – | – | IRS |
| 990-PF | June 2021 | – | – | – | IRS |
| 990-PF | June 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 34-0726107).
Questions about THE PODIATRY FOUNDATION
- What is the EIN of THE PODIATRY FOUNDATION?
- The employer identification number (EIN) of THE PODIATRY FOUNDATION is 34-0726107.
- Is THE PODIATRY FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1937.
- Are donations to THE PODIATRY FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does THE PODIATRY FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of THE PODIATRY FOUNDATION due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did THE PODIATRY FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended June 2025.
- Who are the officers and directors of THE PODIATRY FOUNDATION?
- The 990-PF for the year ended June 30, 2025 lists 14 people; 3 received compensation from the organization, the highest $150,000 (EUGENE M PASCARELLA, EXECUTIVE DIRECTOR).
- How much revenue does THE PODIATRY FOUNDATION have?
- On its 990-PF for the year ended June 30, 2025 it reported revenue of $2,282,873, expenses of $1,231,797 and total assets of $23,972,916 at year end.
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- CAPTAIN MCCARTHY SCHOLARSHIP FOUNDATION EIN 93-1468616 · last filed 990-EZ for 2025
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