Nonprofit · EIN 58-2589401
LAURENCE AND BERNICE KAPERST FOUNDATION
Tax-exempt · NEW YORK, NY 10016
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| April 30, 2026 | 990-PF | $8,207 | $12,965 | -$4,758 | $200,916 | $0 | $200,916 |
| April 30, 2025 | 990-PF | $9,976 | $10,404 | -$428 | $205,674 | $0 | $205,674 |
| April 30, 2024 | 990-PF | $10,527 | $8,799 | $1,728 | $206,102 | $0 | $206,102 |
Financial details: 990-PF for the year ended April 30, 2026
Revenue
- Interest
- $8,207
Expenses
- Grants and similar amounts paid
- $10,878
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $12,678
- Excise tax on investment income
- $112
Balance sheet and other
- Total assets, start of year
- $205,674
- Total assets, end of year
- $200,916
- Total liabilities, end of year
- $0
- Net assets, end of year
- $200,916
- Fair market value of assets
- $200,916
- Qualifying distributions
- $12,678
- Net investment income
- $8,207
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 April 30, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BERNICE KAPERST B STRAUSS ASSOC LTD 307 5TH AVE, NEW YORK, NY 100166517 | TRUSTEE | 0.5 | $0 |
| STUART KAPERST B STRAUSS ASSOC LTD 307 5TH AVE, NEW YORK, NY 100166517 | TRUSTEE | 0 | $0 |
| ROBIN KAPERST B STRAUSS ASSOC LTD 307 5TH AVE, NEW YORK, NY 100166517 | TRUSTEE | 0 | $0 |
990-PF for the year ended April 30, 2025: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BERNICE KAPERST B STRAUSS ASSOC LTD 307 5TH AVE, NEW YORK, NY 100166517 | TRUSTEE | 0.5 | $0 |
| STUART KAPERST B STRAUSS ASSOC LTD 307 5TH AVE, NEW YORK, NY 100166517 | TRUSTEE | 0 | $0 |
| ROBIN KAPERST B STRAUSS ASSOC LTD 307 5TH AVE, NEW YORK, NY 100166517 | TRUSTEE | 0 | $0 |
990-PF for the year ended April 30, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BERNICE KAPERST B STRAUSS ASSOC LTD 307 5TH AVE, NEW YORK, NY 100166517 | TRUSTEE | 0.5 | $0 |
| STUART KAPERST B STRAUSS ASSOC LTD 307 5TH AVE, NEW YORK, NY 100166517 | TRUSTEE | 0 | $0 |
| ROBIN KAPERST B STRAUSS ASSOC LTD 307 5TH AVE, NEW YORK, NY 100166517 | TRUSTEE | 0 | $0 |
Address and contacts
- Address (IRS master file)
- STRAUSS ASSOC 307 5TH AVE FL 8, NEW YORK, NY 10016-0000
- In care of
- % BARRY STRAUSS ASSOC LTD
- Signed the 990-PF
- STUART KAPERST, TRUSTEE
- Phone
- (212) 779-4700
- Return prepared by
- BARRY M STRAUSS ASSOC LTD
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in April, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | April 30, 2026 | September 15, 2026 | 990-PF on file |
| 2024 | April 30, 2025 | September 15, 2025 | 990-PF on file |
| 2023 | April 30, 2024 | September 16, 2024 | 990-PF on file |
IRS record
- EIN
- 58-2589401
- 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
- 2001
- Accounting year ends
- April
- Files
- Form 990-PF
- Category (NTEE)
- Education (B82)
- Assets (IRS master file)
- $200,916
- Income (IRS master file)
- $8,207
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | April 2026 | $8,207 | $12,965 | $200,916 | XML |
| 990-PF | April 2025 | $9,976 | $10,404 | $205,674 | XML |
| 990-PF | April 2024 | $10,527 | $8,799 | $206,102 | XML |
| 990-PF | April 2023 | – | – | – | IRS |
| 990-PF | April 2022 | – | – | – | IRS |
| 990-PF | April 2021 | – | – | – | 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 58-2589401).
Questions about LAURENCE AND BERNICE KAPERST FOUNDATION
- What is the EIN of LAURENCE AND BERNICE KAPERST FOUNDATION?
- The employer identification number (EIN) of LAURENCE AND BERNICE KAPERST FOUNDATION is 58-2589401.
- Is LAURENCE AND BERNICE KAPERST FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2001.
- Are donations to LAURENCE AND BERNICE KAPERST FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does LAURENCE AND BERNICE KAPERST FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of LAURENCE AND BERNICE KAPERST FOUNDATION due?
- The return for tax year 2026 (the year ending April 30, 2027) is due September 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LAURENCE AND BERNICE KAPERST FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended April 2026.
- Who are the officers and directors of LAURENCE AND BERNICE KAPERST FOUNDATION?
- The 990-PF for the year ended April 30, 2026 lists 3 people; 0 received compensation from the organization.
- How much revenue does LAURENCE AND BERNICE KAPERST FOUNDATION have?
- On its 990-PF for the year ended April 30, 2026 it reported revenue of $8,207, expenses of $12,965 and total assets of $200,916 at year end.
Other nonprofits in NEW YORK
- NEW YORK UNIVERSITY EIN 13-5562308 · last filed 990 for 2025
- TRUSTEES OF COLUMBIA UNIVERSITY EIN 13-5598093 · last filed 990 for 2025
- ICAHN SCHOOL OF MEDICINE AT MOUNT SINAI EIN 13-6171197 · last filed 990 for 2024
- CITY UNIVERSITY CONSTRUCTION FUND EIN 13-2587538 · last filed 990 for 2025
- COLLEGE BOARD EIN 13-1623965 · last filed 990 for 2024
- ANDREW W MELLON FOUNDATION EIN 13-1879954 · last filed 990-PF for 2024
- NYC SCHOOL SUPPORT SERVICES INC EIN 81-2621466 · last filed 990 for 2025
- AMERICAN UNIVERSITY OF BEIRUT EIN 13-5596846 · last filed 990 for 2025