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Nonprofit · EIN 46-1032005

MARY AND EMANUEL ROSENFELD FOUNDATION NO 1

Tax-exempt · CINCINNATI, OH 45263

Financials

$90K$195K2023$240K$205K2024$285K$144K2025
Revenue Expenses · by fiscal year end
Financials of MARY AND EMANUEL ROSENFELD FOUNDATION NO 1 by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-PF$285,459$143,626$141,833$2,232,306$0$2,232,306
December 31, 2024990-PF$240,435$204,684$35,751$2,224,557$0$2,224,557
December 31, 2023990-PF$90,205$195,062-$104,857$2,190,364$0$2,190,364
Financial details: 990-PF for the year ended December 31, 2025

Revenue

Dividends
$89,634
Interest
$268
Net gain from sales of assets
$189,654
Other income
$5,903

Expenses

Grants and similar amounts paid
$104,000
Compensation of officers, directors and key employees
$10,770
Disbursements for charitable purposes
$105,577
Excise tax on investment income
$3,305

Balance sheet and other

Total assets, start of year
$2,224,557
Total assets, end of year
$2,232,306
Total liabilities, end of year
$0
Net assets, end of year
$2,232,306
Fair market value of assets
$2,838,210
Qualifying distributions
$105,577
Net investment income
$275,444

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
FIFTH THIRD BANK NA
PO BOX 630858, CINCINNATI, OH 452630858
CO-TRUSTEE20$10,770
LISA ESCHER
6316 YUKON ROAD, TALKING ROCK, GA 30175
CO-TRUSTEE0$0
JUDITH KORN
16842 GREEN VIEW LANE, HUNTINGTON BEACH, CA 92649
CO-TRUSTEE0$0
LOWELL DUBROW ESQ
261 OLD YORK ROAD SUITE 514, JENKINTOWN, PA 19046
CO-TRUSTEE0$0
990-PF for the year ended December 31, 2024: 4 people
NameTitleHours / weekCompensation
COMERICA BANK
PO BOX 75000 M/C 5175, DETROIT, MI 482755175
CO-TRUSTEE20$11,078
LISA ESCHER
6316 YUKON ROAD, TALKING ROCK, GA 30175
CO-TRUSTEE0$0
JUDITH KORN
16842 GREEN VIEW LANE, HUNTINGTON BEACH, CA 92649
CO-TRUSTEE0$0
LOWELL DUBROW ESQ
261 OLD YORK ROAD SUITE 514, JENKINTOWN, PA 19046
CO-TRUSTEE0$0
990-PF for the year ended December 31, 2023: 4 people
NameTitleHours / weekCompensation
COMERICA BANK
PO BOX 75000 M/C 5175, DETROIT, MI 482755175
CO-TRUSTEE20$10,149
LISA ESCHER
6316 YUKON ROAD, TALKING ROCK, GA 30175
CO-TRUSTEE0$0
JUDITH KORN
16842 GREEN VIEW LANE, HUNTINGTON BEACH, CA 92649
CO-TRUSTEE0$0
LOWELL DUBROW ESQ
261 OLD YORK ROAD SUITE 514, JENKINTOWN, PA 19046
CO-TRUSTEE0$0

Address and contacts

Address (IRS master file)
PO BOX 630858, CINCINNATI, OH 45263-0858
In care of
% WILMINGTON TR CO
Signed the 990-PF
MATTHEW GRABOWSKI, VICE PRESIDENT
Phone
(248) 732-6756
Return prepared by
KPMG LLP

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
46-1032005
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
2013
Accounting year ends
December
Files
Form 990-PF
Assets (IRS master file)
$2,232,306
Income (IRS master file)
$678,478

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFDecember 2025$285,459$143,626$2,232,306IRS
990-PFDecember 2024$240,435$204,684$2,224,557IRS
990-PFDecember 2023$90,205$195,062$2,190,364XML
990-PFDecember 2022–––IRS
990-PFDecember 2021–––IRS
990-PFDecember 2020–––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 46-1032005).

Questions about MARY AND EMANUEL ROSENFELD FOUNDATION NO 1

What is the EIN of MARY AND EMANUEL ROSENFELD FOUNDATION NO 1?
The employer identification number (EIN) of MARY AND EMANUEL ROSENFELD FOUNDATION NO 1 is 46-1032005.
Is MARY AND EMANUEL ROSENFELD FOUNDATION NO 1 tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2013.
Are donations to MARY AND EMANUEL ROSENFELD FOUNDATION NO 1 tax-deductible?
Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
Which annual return does MARY AND EMANUEL ROSENFELD FOUNDATION NO 1 file?
Form 990-PF. Private foundations file every year.
When is the next return of MARY AND EMANUEL ROSENFELD FOUNDATION NO 1 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 MARY AND EMANUEL ROSENFELD FOUNDATION NO 1 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 MARY AND EMANUEL ROSENFELD FOUNDATION NO 1?
The 990-PF for the year ended December 31, 2025 lists 4 people; 1 received compensation from the organization, the highest $10,770 (FIFTH THIRD BANK NA, CO-TRUSTEE).
How much revenue does MARY AND EMANUEL ROSENFELD FOUNDATION NO 1 have?
On its 990-PF for the year ended December 31, 2025 it reported revenue of $285,459, expenses of $143,626 and total assets of $2,232,306 at year end.

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