Nonprofit · EIN 51-6181551
CHARITABLE TRUST IN MEMORY OF THE DESCENDENTS OF LEMA AND BEREL
Also known as GOLDINGER JOSHUA TESTATOR
Tax-exempt · WILMINGTON, DE 19803
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $376,932 | $195,795 | $181,137 | $5,430,160 | $0 | $5,430,160 |
| December 31, 2024 | 990 | $897,697 | $239,088 | $658,609 | $4,771,268 | $0 | $4,771,268 |
| December 31, 2023 | 990 | $139,157 | $236,998 | -$97,841 | $4,533,283 | $0 | $4,533,283 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $376,932
- Net gain from sales of assets
- $179,460
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $172,000
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $1,000
- Program services (functional)
- $172,000
- Management and general (functional)
- $23,795
Balance sheet and other
- Total assets, start of year
- $4,771,268
- Total assets, end of year
- $5,430,160
- Total liabilities, end of year
- $0
- Net assets, end of year
- $5,430,160
- Gross receipts
- $376,932
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1985
- State of legal domicile
- DE
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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JEWISH FEDERATION OF DE INC | TRUSTEE Institutional trustee | 1 | $0 |
990 for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JEWISH FEDERATION OF DE INC | TRUSTEE Institutional trustee | 1 | $0 |
990 for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JEWISH FEDERATION OF DE INC | TRUSTEE Institutional trustee | 1 | $0 |
Address and contacts
- Address (IRS master file)
- CO JFD 101 GARDEN OF EDEN RD, WILMINGTON, DE 19803-0000
- In care of
- % BAYARD HANDELMAN & MURDOCH PA
- Principal officer (990 for 2025)
- SETH KATZEN, C/O JFD 101 GARDEN OF EDEN RD, WILMINGTON, DE 19803
- Signed the 990
- SETH KATZEN, JEWISH FEDERATION OF DELAWARE,
- Phone
- (302) 427-2100
- Return prepared by
- BELFINT LYONS & SHUMAN PA
Mission
TO SUPPORT THE JEWISH FEDERATION OF DELAWARE BY DISTRIBUTING INCOME TO ORGANIZATIONS MEETING INTERNAL REVENUE CODE SEC 509(A)(1) OR 509(A)(2) TO CARRY OUT AGRICULTURAL RESEARCH.
Program accomplishments
- THE NET INCOME OF THIS TRUST IS TO BE DISTRIBUTED TO ORGANIZATIONS MEETING IRS CODE SECTION 509(A)(1) OR 509(A)(2) TO CARRY OUT AGRICULTURAL RESEARCH. SUCH ORGANIZATIONS WILL BE SELECTED AT THE DISCRETION OF THE JEWISH FEDERATION OF DELAWARE.Expenses $172,000 · grants $172,000
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 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 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 51-6181551
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Supporting organization (509(a)(3))
- Donations deductible (Pub 78)
- Supporting organization of unknown type
- Exempt since
- 1992
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T90Z)
- Assets (IRS master file)
- $5,430,160
- Income (IRS master file)
- $376,932
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $376,932 | $195,795 | $5,430,160 | XML |
| 990 | December 2024 | $897,697 | $239,088 | $4,771,268 | XML |
| 990 | December 2023 | $139,157 | $236,998 | $4,533,283 | XML |
| 990 | December 2022 | $195,370 | $254,594 | $4,174,916 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | 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 51-6181551).
Questions about CHARITABLE TRUST IN MEMORY OF THE DESCENDENTS OF LEMA AND BEREL
- What is the EIN of CHARITABLE TRUST IN MEMORY OF THE DESCENDENTS OF LEMA AND BEREL?
- The employer identification number (EIN) of CHARITABLE TRUST IN MEMORY OF THE DESCENDENTS OF LEMA AND BEREL is 51-6181551.
- Is CHARITABLE TRUST IN MEMORY OF THE DESCENDENTS OF LEMA AND BEREL tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1992.
- Are donations to CHARITABLE TRUST IN MEMORY OF THE DESCENDENTS OF LEMA AND BEREL tax-deductible?
- Yes. It is listed in IRS Publication 78 (Supporting organization of unknown type).
- Which annual return does CHARITABLE TRUST IN MEMORY OF THE DESCENDENTS OF LEMA AND BEREL 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 CHARITABLE TRUST IN MEMORY OF THE DESCENDENTS OF LEMA AND BEREL 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 CHARITABLE TRUST IN MEMORY OF THE DESCENDENTS OF LEMA AND BEREL last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of CHARITABLE TRUST IN MEMORY OF THE DESCENDENTS OF LEMA AND BEREL?
- The 990 for the year ended December 31, 2025 names SETH KATZEN.
- Who are the officers and directors of CHARITABLE TRUST IN MEMORY OF THE DESCENDENTS OF LEMA AND BEREL?
- The 990 for the year ended December 31, 2025 lists 1 person; 0 received compensation from the organization.
- How much revenue does CHARITABLE TRUST IN MEMORY OF THE DESCENDENTS OF LEMA AND BEREL have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $376,932, expenses of $195,795 and total assets of $5,430,160 at year end.
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