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Nonprofit · EIN 58-6378638

ELSIE SANG CHARITABLE TRUST

Also known as SHECHTMAN ELIZABETH & I SANG TTEES

Tax-exempt · ATLANTA, GA 30309

Financials

$101K$215K2023$100K$205K2024$104K$221K2025
Revenue Expenses · by fiscal year end
Financials of ELSIE SANG CHARITABLE TRUST by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-PF$103,680$220,979-$117,299$3,829,539$31,035$3,798,504
December 31, 2024990-PF$100,085$205,257-$105,172$3,577,270$27,000$3,550,270
December 31, 2023990-PF$100,520$215,317-$114,797$3,363,789$31,071$3,332,718
Financial details: 990-PF for the year ended December 31, 2025

Revenue

Dividends
$124,266
Net gain from sales of assets
-$21,509
Other income
$923

Expenses

Grants and similar amounts paid
$77,610
Compensation of officers, directors and key employees
$100,000
Disbursements for charitable purposes
$170,802
Excise tax on investment income
$1,049

Balance sheet and other

Total assets, start of year
$3,577,270
Total assets, end of year
$3,829,539
Total liabilities, end of year
$31,035
Net assets, end of year
$3,798,504
Fair market value of assets
$3,829,539
Qualifying distributions
$170,802
Net investment income
$124,266

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
ELIZABETH S SCHECTMAN
1201 W PEACHTREE ST STE 4200 C/O, BENJAMIN WHITE ALSTON BIRD, ATLANTA, GA 30309
TRUSTEE10$50,000
IRENE N SANG
1201 W PEACHTREE ST STE 4200 C/O, BENJAMIN WHITE ALSTON BIRD, ATLANTA, GA 30309
TRUSTEE10$50,000
MARGARET SCOTT
1201 W PEACHTREE ST STE 4200 C/O, ALSTON BIRD, ATLANTA, GA 30309
MANAGER1$0
990-PF for the year ended December 31, 2024: 3 people
NameTitleHours / weekCompensation
ELIZABETH S SCHECTMAN
1201 W PEACHTREE ST STE 4200 C/O, BENJAMIN WHITE ALSTON BIRD, ATLANTA, GA 30309
TRUSTEE10$50,000
IRENE N SANG
1201 W PEACHTREE ST STE 4200 C/O, BENJAMIN WHITE ALSTON BIRD, ATLANTA, GA 30309
TRUSTEE10$50,000
MARGARET SCOTT
1201 W PEACHTREE ST STE 4200 C/O, ALSTON BIRD, ATLANTA, GA 30309
MANAGER1$0
990-PF for the year ended December 31, 2023: 3 people
NameTitleHours / weekCompensation
ELIZABETH S SCHECTMAN
1201 W PEACHTREE ST STE 4200 C/O, BENJAMIN WHITE ALSTON BIRD, ATLANTA, GA 30309
TRUSTEE10$50,000
IRENE N SANG
1201 W PEACHTREE ST STE 4200 C/O, BENJAMIN WHITE ALSTON BIRD, ATLANTA, GA 30309
TRUSTEE10$50,000
MARGARET SCOTT
1201 W PEACHTREE ST STE 4200 C/O, ALSTON BIRD, ATLANTA, GA 30309
MANAGER1$0

Address and contacts

Address (IRS master file)
1201 W PEACHTREE ST 4900, ATLANTA, GA 30309-3424
In care of
% BENJAMIN T WHITE
Signed the 990-PF
MARGARET SCOTT, MANAGER
Phone
(404) 881-7000
Return prepared by
ARMANINO ADVISORY LLC

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
58-6378638
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
1999
Accounting year ends
December
Files
Form 990-PF
Assets (IRS master file)
$3,829,539
Income (IRS master file)
$134,111

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFDecember 2025$103,680$220,979$3,829,539XML
990-TDecember 2025–––IRS
990-PFDecember 2024$100,085$205,257$3,577,270XML
990-TDecember 2024–––IRS
990-PFDecember 2023$100,520$215,317$3,363,789XML
990-TDecember 2023–––IRS
990-PFDecember 2022–––IRS
990-TDecember 2022–––IRS
990-PFDecember 2021–––IRS
990-TDecember 2021–––IRS
990-PFDecember 2020–––IRS
990-TDecember 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 58-6378638).

Questions about ELSIE SANG CHARITABLE TRUST

What is the EIN of ELSIE SANG CHARITABLE TRUST?
The employer identification number (EIN) of ELSIE SANG CHARITABLE TRUST is 58-6378638.
Is ELSIE SANG CHARITABLE TRUST tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1999.
Are donations to ELSIE SANG CHARITABLE TRUST tax-deductible?
Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
Which annual return does ELSIE SANG CHARITABLE TRUST file?
Form 990-PF. Private foundations file every year.
When is the next return of ELSIE SANG CHARITABLE TRUST 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 ELSIE SANG CHARITABLE TRUST 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 ELSIE SANG CHARITABLE TRUST?
The 990-PF for the year ended December 31, 2025 lists 3 people; 2 received compensation from the organization, the highest $50,000 (ELIZABETH S SCHECTMAN, TRUSTEE).
How much revenue does ELSIE SANG CHARITABLE TRUST have?
On its 990-PF for the year ended December 31, 2025 it reported revenue of $103,680, expenses of $220,979 and total assets of $3,829,539 at year end.

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