Nonprofit · EIN 34-6554839
THE SAM & ESTHER FRIEDMAN FAMILY FOUNDATION
Tax-exempt · BEACHWOOD, OH 44122
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2026 | 990-PF | $108,340 | $92,368 | $15,972 | $1,314,654 | $10,577 | $1,304,077 |
| June 30, 2025 | 990-PF | $147,155 | $112,172 | $34,983 | $1,298,665 | $10,325 | $1,288,340 |
| June 30, 2024 | 990-PF | $108,599 | $110,020 | -$1,421 | $1,266,283 | $0 | $1,266,283 |
Financial details: 990-PF for the year ended June 30, 2026
Revenue
- Dividends
- $78,021
- Net gain from sales of assets
- $30,319
Expenses
- Grants and similar amounts paid
- $76,000
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $84,024
- Excise tax on investment income
- $1,364
Balance sheet and other
- Total assets, start of year
- $1,298,665
- Total assets, end of year
- $1,314,654
- Total liabilities, end of year
- $10,577
- Net assets, end of year
- $1,304,077
- Fair market value of assets
- $2,055,883
- Qualifying distributions
- $84,024
- Net investment income
- $106,150
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, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| AMY LYNN FRIEDMAN C/O 23215 COMMERCE PARK DR SUITE, 111, BEACHWOOD, OH 44122 | TRUSTEE | 0.01 | $0 |
| JOSH FRIEDMAN C/O 23215 COMMERCE PARK DR SUITE, 111, BEACHWOOD, OH 44122 | VP/TRUSTEE | 0.01 | $0 |
| SANDY GREEN C/O 23215 COMMERCE PARK DR SUITE, 111, BEACHWOOD, OH 44122 | SECRETARY | 1.15 | $0 |
| ADAM I FRIEDMAN C/O 23215 COMMERCE PARK DR SUITE, 111, BEACHWOOD, OH 44122 | TRUSTEE, PRES. CHAIRMAN | 1.85 | $0 |
| CHAD FRIEDMAN C/O 23215 COMMERCE PARK DR SUITE, 111, BEACHWOOD, OH 44122 | TREASURER | 0.01 | $0 |
| ALLYN M FRIEDMAN C/O 23215 COMMERCE PARK DR SUITE, 111, BEACHWOOD, OH 44122 | TRUSTEE | 0.01 | $0 |
990-PF for the year ended June 30, 2025: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| AMY LYNN FRIEDMAN C/O 23215 COMMERCE PARK DR SUITE, 111, BEACHWOOD, OH 44122 | TRUSTEE | 0.01 | $0 |
| JOSH FRIEDMAN C/O 23215 COMMERCE PARK DR SUITE, 111, BEACHWOOD, OH 44122 | VP/TRUSTEE | 0.01 | $0 |
| SANDY GREEN C/O 23215 COMMERCE PARK DR SUITE, 111, BEACHWOOD, OH 44122 | SECRETARY | 1.15 | $0 |
| ADAM I FRIEDMAN C/O 23215 COMMERCE PARK DR SUITE, 111, BEACHWOOD, OH 44122 | TRUSTEE, PRES. CHAIRMAN | 1.85 | $0 |
| CHAD FRIEDMAN C/O 23215 COMMERCE PARK DR SUITE, 111, BEACHWOOD, OH 44122 | TREASURER | 0.01 | $0 |
| ALLYN M FRIEDMAN C/O 23215 COMMERCE PARK DR SUITE, 111, BEACHWOOD, OH 44122 | TRUSTEE | 0.01 | $0 |
990-PF for the year ended June 30, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOSH FRIEDMAN C/O 23215 COMMERCE PARK DR SUITE, 111, BEACHWOOD, OH 44122 | VP/TRUSTEE | 0.01 | $4,000 |
| AMY LYNN FRIEDMAN C/O 23215 COMMERCE PARK DR SUITE, 111, BEACHWOOD, OH 44122 | TRUSTEE | 0.01 | $0 |
| SANDY GREEN C/O 23215 COMMERCE PARK DR SUITE, 111, BEACHWOOD, OH 44122 | SECRETARY | 1.15 | $0 |
| ADAM I FRIEDMAN C/O 23215 COMMERCE PARK DR SUITE, 111, BEACHWOOD, OH 44122 | TRUSTEE, PRES. CHAIRMAN | 1.85 | $0 |
| CHAD FRIEDMAN C/O 23215 COMMERCE PARK DR SUITE, 111, BEACHWOOD, OH 44122 | TREASURER | 0.01 | $0 |
| ALLYN M FRIEDMAN C/O 23215 COMMERCE PARK DR SUITE, 111, BEACHWOOD, OH 44122 | TRUSTEE | 0.01 | $0 |
Address and contacts
- Address (IRS master file)
- 23215 COMMERCE PARK DRIVE 111, BEACHWOOD, OH 44122-0000
- Signed the 990-PF
- ADAM I FRIEDMAN, TRUSTEE
- Phone
- (216) 360-0046
- Return prepared by
- GENE ELCONIN CPA 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 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 | 990-PF on file |
| 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
- 34-6554839
- 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
- June
- Files
- Form 990-PF
- Assets (IRS master file)
- $1,298,665
- Income (IRS master file)
- $186,942
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | June 2026 | $108,340 | $92,368 | $1,314,654 | XML |
| 990-PF | June 2025 | $147,155 | $112,172 | $1,298,665 | XML |
| 990-PF | June 2024 | $108,599 | $110,020 | $1,266,283 | XML |
| 990-PF | June 2023 | – | – | – | IRS |
| 990-PF | June 2022 | – | – | – | IRS |
| 990-PF | June 2021 | – | – | – | 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 34-6554839).
Questions about THE SAM & ESTHER FRIEDMAN FAMILY FOUNDATION
- What is the EIN of THE SAM & ESTHER FRIEDMAN FAMILY FOUNDATION?
- The employer identification number (EIN) of THE SAM & ESTHER FRIEDMAN FAMILY FOUNDATION is 34-6554839.
- Is THE SAM & ESTHER FRIEDMAN FAMILY FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1954.
- Are donations to THE SAM & ESTHER FRIEDMAN FAMILY FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does THE SAM & ESTHER FRIEDMAN FAMILY FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of THE SAM & ESTHER FRIEDMAN FAMILY FOUNDATION due?
- The return for tax year 2026 (the year ending June 30, 2027) is due November 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did THE SAM & ESTHER FRIEDMAN FAMILY FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended June 2026.
- Who are the officers and directors of THE SAM & ESTHER FRIEDMAN FAMILY FOUNDATION?
- The 990-PF for the year ended June 30, 2026 lists 6 people; 0 received compensation from the organization.
- How much revenue does THE SAM & ESTHER FRIEDMAN FAMILY FOUNDATION have?
- On its 990-PF for the year ended June 30, 2026 it reported revenue of $108,340, expenses of $92,368 and total assets of $1,314,654 at year end.
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