Nonprofit · EIN 52-0623166
KOINONIA FOUNDATION
Tax-exempt · REHOBOTH BCH, DE 19971
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $4,562 | $5,957 | -$1,395 | $140,989 | $0 | $140,989 |
| December 31, 2024 | 990-PF | $4,768 | $6,515 | -$1,747 | $142,384 | $0 | $142,384 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $567
- Dividends
- $2,330
- Net gain from sales of assets
- $1,556
- Other income
- $109
Expenses
- Grants and similar amounts paid
- $4,000
- Disbursements for charitable purposes
- $4,000
- Excise tax on investment income
- $41
Balance sheet and other
- Total assets, start of year
- $142,384
- Total assets, end of year
- $140,989
- Total liabilities, end of year
- $0
- Net assets, end of year
- $140,989
- Fair market value of assets
- $76,955
- Qualifying distributions
- $4,000
- Net investment income
- $2,951
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 |
|---|---|---|---|
| GARY RICHMAN 19468 MANCHESTER DRIVE, REHOBOTH BEACH, DE 19971 | PRESIDENT | 0 | $0 |
| VAL BIGELOW 11013 POWERS AVENUE, COCKEYSVILLE, MD 21030 | VICE PRESIDE | 0 | $0 |
| JEFFREY HALKA 912 PLATTNER COURT, ANNAPOLIS, MD 21401 | DIRECTOR | 0 | $0 |
| ROBIN MANDLEY 27 SILVERSAGE COURT, COCKEYSVILLE, MD 21030 | TREASURER | 0 | $0 |
| KAREN STUPSKI 21300 HEATHCOTE ROAD, FREELAND, MD 21053 | DIRECTOR | 0 | $0 |
990-PF for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GARY RICHMAN 19468 MANCHESTER DRIVE, REHOBOTH BEACH, DE 19971 | PRESIDENT | 0 | $0 |
| VAL BIGELOW 11013 POWERS AVENUE, COCKEYSVILLE, MD 21030 | VICE PRESIDE | 0 | $0 |
| JEFFREY HALKA 912 PLATTNER COURT, ANNAPOLIS, MD 21401 | DIRECTOR | 0 | $0 |
| ROBIN MANDLEY 27 SILVERSAGE COURT, COCKEYSVILLE, MD 21030 | TREASURER | 0 | $0 |
| KAREN STUPSKI 21300 HEATHCOTE ROAD, FREELAND, MD 21053 | DIRECTOR | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 19468 MANCHESTER DR, REHOBOTH BCH, DE 19971-4019
- In care of
- % GARY RICHMAN
- Signed the 990-PF
- ROBIN MANDLEY, TREASURER
- Phone
- (443) 742-7974
- Return prepared by
- LARRY STRAUSS ESQ CPA & ASSOC
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
- 52-0623166
- 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
- 1952
- Accounting year ends
- December
- Files
- Form 990-PF
- Assets (IRS master file)
- $140,989
- Income (IRS master file)
- $5,260
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | – | – | – | IRS |
| 990-PF | December 2024 | – | – | – | IRS |
| 990-PF | December 2023 | $3,047 | $5,455 | $144,131 | IRS |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | October 2018 | – | – | – | IRS |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.
Questions about KOINONIA FOUNDATION
- What is the EIN of KOINONIA FOUNDATION?
- The employer identification number (EIN) of KOINONIA FOUNDATION is 52-0623166.
- Is KOINONIA FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1952.
- Are donations to KOINONIA FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does KOINONIA FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of KOINONIA 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 KOINONIA 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 KOINONIA FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does KOINONIA FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $4,562, expenses of $5,957 and total assets of $140,989 at year end.
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