Nonprofit · EIN 45-5449056
DONALD AND MARTHA KAPLAN FREEDMAN FOUNDATION
Tax-exempt · HOUSTON, TX 77096
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| August 31, 2025 | 990 | $1,272,401 | $1,600,201 | -$327,800 | $30,188,688 | $13,639 | $30,175,049 |
| August 31, 2024 | 990 | $2,590,988 | $1,489,663 | $1,101,325 | $30,316,369 | $8,692 | $30,307,677 |
| August 31, 2023 | 990 | $3,363,482 | $1,483,916 | $1,879,566 | $23,567,138 | $11,423 | $23,555,715 |
Financial details: 990 for the year ended August 31, 2025
Revenue
- Contributions, gifts and grants
- $1,153,200
- Program service revenue
- $0
- Investment income
- $69,889
- Net gain from sales of assets
- -$1,226,853
- Other revenue
- $49,312
Expenses
- Grants and similar amounts paid
- $1,450,000
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $4,900
- Program services (functional)
- $1,450,000
- Management and general (functional)
- $150,201
Balance sheet and other
- Total assets, start of year
- $30,316,369
- Total assets, end of year
- $30,188,688
- Total liabilities, end of year
- $13,639
- Net assets, end of year
- $30,175,049
- Publicly traded securities
- $9,682,575
- Net assets without donor restrictions
- $30,175,049
- Gross unrelated business income
- $67,684
- Gross receipts
- $5,671,400
- Employees
- 0
- Volunteers
- 5
- Year formed
- 2012
- State of legal domicile
- TX
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 for the year ended August 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| Roberta Herman-Dietrich | Trustee Trustee or director | 1 | $0 | $173,168 | $23,242 |
| Paul Weaver | Secretary Trustee or director, Officer | 1 | $0 | $138,182 | $21,984 |
| Donald Freedman | President Trustee or director, Officer | 1 | $0 | $0 | $0 |
| Martha Kaplan Freedman | Vice President Trustee or director, Officer | 1 | $0 | $0 | $0 |
| Jay Kaplan | Trustee Trustee or director | 1 | $0 | $0 | $0 |
990 for the year ended August 31, 2024: 5 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| Roberta Herman-Dietrich | Trustee Trustee or director | 1 | $0 | $141,992 | $30,658 |
| Paul Weaver | Secretary Trustee or director, Officer | 1 | $0 | $121,211 | $22,401 |
| Donald Freedman | President Trustee or director, Officer | 1 | $0 | $0 | $0 |
| Martha Kaplan Freedman | Vice President Trustee or director, Officer | 1 | $0 | $0 | $0 |
| Jay Kaplan | Trustee Trustee or director | 1 | $0 | $0 | $0 |
990 for the year ended August 31, 2023: 5 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| Roberta Herman-Dietrich | Trustee Trustee or director | 1 | $0 | $154,985 | $16,161 |
| Paul Weaver | Secretary Trustee or director, Officer | 1 | $0 | $116,713 | $14,167 |
| Donald Freedman | President Trustee or director, Officer | 1 | $0 | $0 | $0 |
| Martha Kaplan Freedman | Vice President Trustee or director, Officer | 1 | $0 | $0 | $0 |
| Jay Kaplan | Trustee Trustee or director | 1 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 5603 S BRAESWOOD BLVD, HOUSTON, TX 77096-3907
- In care of
- % DONALD FREEDMAN
- Principal officer (990 for 2024)
- Donald Freedman, 5603 South Braeswood Blvd, Houston, TX 77096
- Signed the 990
- Donald Freedman, President
- Phone
- (346) 699-4523
- Return prepared by
- Blazek & Vetterling
Mission
Support activities for the benefit of, or carry out, the purposes of the Houston Jewish Community Foundation through grants to charitable, educational and religious organizations.
Program accomplishments
- The Donald and Martha Kaplan Freedman Foundation, as stated in its Articles of Incorporation, is organized exclusively for charitable, educational and religious purposes to conduct and support activities for the benefit of, or to carry out, the purposes of the Houston Jewish Community Foundation. The Donald and Martha Kaplan Freedman Foundation accomplishes these goals by awarding grants to charitable, educational and religious organizations.Expenses $1,450,000 · grants $1,450,000
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in August, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | August 31, 2026 | January 15, 2027 | Not due yet |
| 2024 | August 31, 2025 | January 15, 2026 | 990 on file |
| 2023 | August 31, 2024 | January 15, 2025 | 990 on file |
IRS record
- EIN
- 45-5449056
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Supporting organization, Type I
- Donations deductible (Pub 78)
- Supporting organization, 50% limit
- Exempt since
- 2014
- Accounting year ends
- August
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T90)
- Assets (IRS master file)
- $30,188,688
- Income (IRS master file)
- $5,671,400
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | August 2025 | $1,272,401 | $1,600,201 | $30,188,688 | XML |
| 990-T | August 2025 | – | – | – | IRS |
| 990 | August 2024 | $2,590,988 | $1,489,663 | $30,316,369 | XML |
| 990-T | August 2024 | – | – | – | IRS |
| 990 | August 2023 | $3,363,482 | $1,483,916 | $23,567,138 | XML |
| 990-T | August 2023 | – | – | – | IRS |
| 990 | August 2022 | $1,372,919 | $1,141,641 | $21,434,632 | IRS |
| 990-T | August 2022 | – | – | – | IRS |
| 990 | August 2021 | – | – | – | IRS |
| 990-T | August 2021 | – | – | – | IRS |
| 990 | August 2020 | – | – | – | IRS |
| 990 | August 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 45-5449056).
Questions about DONALD AND MARTHA KAPLAN FREEDMAN FOUNDATION
- What is the EIN of DONALD AND MARTHA KAPLAN FREEDMAN FOUNDATION?
- The employer identification number (EIN) of DONALD AND MARTHA KAPLAN FREEDMAN FOUNDATION is 45-5449056.
- Is DONALD AND MARTHA KAPLAN FREEDMAN FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2014.
- Are donations to DONALD AND MARTHA KAPLAN FREEDMAN FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Supporting organization, 50% limit).
- Which annual return does DONALD AND MARTHA KAPLAN FREEDMAN FOUNDATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of DONALD AND MARTHA KAPLAN FREEDMAN FOUNDATION due?
- The return for tax year 2025 (the year ending August 31, 2026) is due January 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did DONALD AND MARTHA KAPLAN FREEDMAN FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended August 2025.
- Who is the principal officer of DONALD AND MARTHA KAPLAN FREEDMAN FOUNDATION?
- The 990 for the year ended August 31, 2025 names Donald Freedman.
- Who are the officers and directors of DONALD AND MARTHA KAPLAN FREEDMAN FOUNDATION?
- The 990 for the year ended August 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does DONALD AND MARTHA KAPLAN FREEDMAN FOUNDATION have?
- On its 990 for the year ended August 31, 2025 it reported revenue of $1,272,401, expenses of $1,600,201 and total assets of $30,188,688 at year end.
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All nonprofits in HOUSTON · Texas · Philanthropy, voluntarism and grantmaking foundations