Skip to main content
IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 34-6517809

SIDNEY FROHMAN FOUNDATION

Tax-exempt · SANDUSKY, OH 44870

Financials

$438K$557K2023$1M$538K2024$1.1M$534K2025
Revenue Expenses · by fiscal year end
Financials of SIDNEY FROHMAN FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-PF$1,060,507$533,706$526,801$10,638,185$0$10,638,185
December 31, 2024990-PF$1,022,378$537,944$484,434$10,111,384$0$10,111,384
December 31, 2023990-PF$437,576$556,517-$118,941$9,626,950$0$9,626,950
Financial details: 990-PF for the year ended December 31, 2025

Revenue

Dividends
$438,768
Interest
$9
Net gain from sales of assets
$621,554
Other income
$176

Expenses

Grants and similar amounts paid
$409,000
Compensation of officers, directors and key employees
$27,000
Disbursements for charitable purposes
$429,971
Excise tax on investment income
$13,595

Balance sheet and other

Total assets, start of year
$10,111,384
Total assets, end of year
$10,638,185
Total liabilities, end of year
$0
Net assets, end of year
$10,638,185
Fair market value of assets
$11,312,574
Qualifying distributions
$429,971
Net investment income
$1,060,331

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
DANIEL C FROHMAN
422 WEST MARKET STREET, SANDUSKY, OH 44870
CHAIRMAN3$15,000
DAWSON E FOSTER
422 WEST MARKET STREET, SANDUSKY, OH 44870
TRUSTEE1.5$5,000
ANDY DAVIS
422 WEST MARKET STREET, SANDUSKY, OH 44870
TRUSTEE1.5$5,000
DONALD G KOCH
422 WEST MARKET STREET, SANDUSKY, OH 44870
FORMER TRUST1.5$2,000
990-PF for the year ended December 31, 2024: 5 people
NameTitleHours / weekCompensation
DANIEL C FROHMAN
422 WEST MARKET STREET, SANDUSKY, OH 44870
CHAIRMAN3$15,000
DAWSON E FOSTER
422 WEST MARKET STREET, SANDUSKY, OH 44870
TRUSTEE1.5$5,000
ANDY DAVIS
422 WEST MARKET STREET, SANDUSKY, OH 44870
TRUSTEE1.5$5,000
DONALD G KOCH
422 WEST MARKET STREET, SANDUSKY, OH 44870
FORMER TRUST1.5$2,000
DONALD J MAZZA
422 WEST MARKET STREET, SANDUSKY, OH 44870
TRUSTEE1.5$2,000
990-PF for the year ended December 31, 2023: 5 people
NameTitleHours / weekCompensation
DANIEL C FROHMAN
422 WEST MARKET STREET, SANDUSKY, OH 44870
CHAIRMAN3$15,000
DONALD G KOCH
422 WEST MARKET STREET, SANDUSKY, OH 44870
FORMER TRUST1.5$5,000
DAWSON E FOSTER
422 WEST MARKET STREET, SANDUSKY, OH 44870
TRUSTEE1.5$5,000
ANDY DAVIS
422 WEST MARKET STREET, SANDUSKY, OH 44870
TRUSTEE1.5$5,000
DONALD J MAZZA
422 WEST MARKET STREET, SANDUSKY, OH 44870
TRUSTEE1.5$2,500

Address and contacts

Address (IRS master file)
422 W MARKET ST, SANDUSKY, OH 44870-2410
In care of
% PAYNE NICKLES & CO
Signed the 990-PF
DANIEL C FROHMAN, CHAIRMAN
Phone
(419) 625-4942
Return prepared by
PAYNE NICKLES & COMPANY

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
34-6517809
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
1954
Accounting year ends
December
Files
Form 990-PF
Assets (IRS master file)
$10,638,185
Income (IRS master file)
$1,553,529

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFDecember 2025$1,060,507$533,706$10,638,185IRS
990-PFDecember 2024$1,022,378$537,944$10,111,384IRS
990-PFDecember 2023$437,576$556,517$9,626,950XML
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 34-6517809).

Questions about SIDNEY FROHMAN FOUNDATION

What is the EIN of SIDNEY FROHMAN FOUNDATION?
The employer identification number (EIN) of SIDNEY FROHMAN FOUNDATION is 34-6517809.
Is SIDNEY FROHMAN FOUNDATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1954.
Are donations to SIDNEY FROHMAN FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
Which annual return does SIDNEY FROHMAN FOUNDATION file?
Form 990-PF. Private foundations file every year.
When is the next return of SIDNEY FROHMAN 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 SIDNEY FROHMAN 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 SIDNEY FROHMAN FOUNDATION?
The 990-PF for the year ended December 31, 2025 lists 4 people; 4 received compensation from the organization, the highest $15,000 (DANIEL C FROHMAN, CHAIRMAN).
How much revenue does SIDNEY FROHMAN FOUNDATION have?
On its 990-PF for the year ended December 31, 2025 it reported revenue of $1,060,507, expenses of $533,706 and total assets of $10,638,185 at year end.

Other nonprofits in SANDUSKY

All nonprofits in SANDUSKY · Ohio