Nonprofit · EIN 36-3012367
MARSHALL FRANKEL FOUNDATION
Tax-exempt · NEW YORK, NY 10017
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $1,012,007 | $692,153 | $319,854 | $7,535,230 | $0 | $7,535,230 |
| December 31, 2024 | 990-PF | $1,616,638 | $550,287 | $1,066,351 | $7,215,376 | $0 | $7,215,376 |
| December 31, 2023 | 990-PF | $846,827 | $512,660 | $334,167 | $6,149,025 | $0 | $6,149,025 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $130,002
- Interest
- $32,433
- Net gain from sales of assets
- $849,572
Expenses
- Grants and similar amounts paid
- $545,511
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $575,387
- Excise tax on investment income
- $12,909
Balance sheet and other
- Total assets, start of year
- $7,215,376
- Total assets, end of year
- $7,535,230
- Total liabilities, end of year
- $0
- Net assets, end of year
- $7,535,230
- Fair market value of assets
- $12,626,379
- Qualifying distributions
- $575,387
- Net investment income
- $1,012,007
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 FRANKEL 16 UPLAND DRIVE, CHAPPAQUA, NY 10514 | PRESIDENT/DIRECTOR | 2 | $0 |
| REBECCA FRANKEL WILKINSON PO BOX 4976, KETCHUM, ID 83340 | SECRETARY/DIRECTOR | 2 | $0 |
| SARAH STEINHORN 384 HARDSCRABBLE ROAD, NORTH SALEM, NY 10560 | TREASURER/DIRECTOR | 2 | $0 |
990-PF for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ELIZABETH FRANKEL 16 UPLAND DRIVE, CHAPPAQUA, NY 10514 | PRESIDENT/DIRECTOR | 2 | $0 |
| REBECCA FRANKEL WILKINSON PO BOX 4976, KETCHUM, ID 83340 | SECRETARY/DIRECTOR | 2 | $0 |
| SARAH STEINHORN 384 HARDSCRABBLE ROAD, NORTH SALEM, NY 10560 | TREASURER/DIRECTOR | 2 | $0 |
990-PF for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ELIZABETH FRANKEL 16 UPLAND DRIVE, CHAPPAQUA, NY 10514 | PRESIDENT/DIRECTOR | 2 | $0 |
| REBECCA FRANKEL WILKINSON PO BOX 4976, KETCHUM, ID 83340 | SECRETARY/DIRECTOR | 2 | $0 |
| SARAH STEINHORN 511 EAST 20TH STREET APT 14E, NEW YORK, NY 10010 | TREASURER/DIRECTOR | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 733 THIRD AVENUE, NEW YORK, NY 10017-3204
- In care of
- % EISNERAMPER LLP
- Signed the 990-PF
- ELIZABETH FRANKEL, PRESIDENT
- Phone
- (212) 949-8700
- Return prepared by
- EISNER ADVISORY GROUP 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 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
- 36-3012367
- 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
- 1979
- Accounting year ends
- December
- Files
- Form 990-PF
- Assets (IRS master file)
- $7,535,230
- Income (IRS master file)
- $4,183,875
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $1,012,007 | $692,153 | $7,535,230 | IRS |
| 990-PF | December 2024 | $1,616,638 | $550,287 | $7,215,376 | IRS |
| 990-PF | December 2023 | $846,827 | $512,660 | $6,149,025 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 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 36-3012367).
Questions about MARSHALL FRANKEL FOUNDATION
- What is the EIN of MARSHALL FRANKEL FOUNDATION?
- The employer identification number (EIN) of MARSHALL FRANKEL FOUNDATION is 36-3012367.
- Is MARSHALL FRANKEL FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1979.
- Are donations to MARSHALL FRANKEL FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does MARSHALL FRANKEL FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of MARSHALL FRANKEL 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 MARSHALL FRANKEL 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 MARSHALL FRANKEL FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does MARSHALL FRANKEL FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $1,012,007, expenses of $692,153 and total assets of $7,535,230 at year end.
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