Nonprofit · EIN 52-6035535
FRED S AND CELIA KOGOD FOUNDATION INC
Tax-exempt · BETHESDA, MD 20817
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-PF | $11,391 | $41,279 | -$29,888 | $116,192 | $913 | $115,279 |
| December 31, 2023 | 990-PF | $15,613 | $36,822 | -$21,209 | $148,050 | $2,883 | $145,167 |
Financial details: 990-PF for the year ended December 31, 2024
Revenue
- Dividends
- $215
- Interest
- $323
- Net rental income
- $10,853
Expenses
- Grants and similar amounts paid
- $33,300
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $38,538
- Excise tax on investment income
- $154
Balance sheet and other
- Total assets, start of year
- $148,050
- Total assets, end of year
- $116,192
- Total liabilities, end of year
- $913
- Net assets, end of year
- $115,279
- Fair market value of assets
- $271,669
- Qualifying distributions
- $38,538
- Net investment income
- $11,078
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BETTY JOAN BURR 130 SUNRISE AVENUE APT3, PALM BEACH, FL 33480 | V. PRES. | 0.5 | $0 |
990-PF for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PAUL LEPEONKA 6500 ROCK SPRING DRIVE STE 200, BETHESDA, MD 20817 | TREAS, SECRETARY | 0.5 | $0 |
| BETTY JOAN BURR 130 SUNRISE AVENUE APT3, PALM BEACH, FL 33480 | V. PRES. | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- 6500 ROCK SPRING DR STE 200, BETHESDA, MD 20817-1182
- Signed the 990-PF
- BETTY JOAN BURR, V. PRES.
- Phone
- (301) 571-1900
- Return prepared by
- GROSSBERG COMPANY 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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not 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
- 52-6035535
- 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
- 1951
- Accounting year ends
- December
- Files
- Form 990-PF
- Assets (IRS master file)
- $116,192
- Income (IRS master file)
- $11,391
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2024 | $11,391 | $41,279 | $116,192 | XML |
| 990-PF | December 2023 | $15,613 | $36,822 | $148,050 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 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 52-6035535).
Questions about FRED S AND CELIA KOGOD FOUNDATION INC
- What is the EIN of FRED S AND CELIA KOGOD FOUNDATION INC?
- The employer identification number (EIN) of FRED S AND CELIA KOGOD FOUNDATION INC is 52-6035535.
- Is FRED S AND CELIA KOGOD FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1951.
- Are donations to FRED S AND CELIA KOGOD FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does FRED S AND CELIA KOGOD FOUNDATION INC file?
- Form 990-PF. Private foundations file every year.
- When is the next return of FRED S AND CELIA KOGOD FOUNDATION INC due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FRED S AND CELIA KOGOD FOUNDATION INC last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2024.
- Who are the officers and directors of FRED S AND CELIA KOGOD FOUNDATION INC?
- The 990-PF for the year ended December 31, 2024 lists 1 person; 0 received compensation from the organization.
- How much revenue does FRED S AND CELIA KOGOD FOUNDATION INC have?
- On its 990-PF for the year ended December 31, 2024 it reported revenue of $11,391, expenses of $41,279 and total assets of $116,192 at year end.
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