Nonprofit · EIN 65-6263328
JOSEPH & SALLY HANDLEMAN CHARITABLE FOUNDATION TRUST C
Also known as HANDLEMAN JOSEPH ETAL TTEE
Tax-exempt · KEY BISCAYNE, FL 33149
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $1,069,440 | $1,640,538 | -$571,098 | $6,445,048 | $0 | $6,445,048 |
| December 31, 2024 | 990-PF | $373,034 | $518,081 | -$145,047 | $6,989,418 | $0 | $6,939,419 |
| December 31, 2023 | 990-PF | $929,591 | $501,063 | $428,528 | $7,089,451 | $0 | $7,089,451 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $173,838
- Interest
- $64,375
- Net gain from sales of assets
- $831,114
- Other income
- $113
Expenses
- Grants and similar amounts paid
- $1,573,360
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $1,600,885
- Excise tax on investment income
- $14,443
Balance sheet and other
- Total assets, start of year
- $6,989,418
- Total assets, end of year
- $6,445,048
- Total liabilities, end of year
- $0
- Net assets, end of year
- $6,445,048
- Fair market value of assets
- $9,787,313
- Qualifying distributions
- $1,600,885
- Net investment income
- $1,069,440
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 |
|---|---|---|---|
| JOYCE ANN MULLER 445 GRAND BAY DRIVE UNIT 504, KEY BISCAYNE, FL 331491909 | TRUSTEE | 5 | $0 |
| MARISA MULLER 445 GRAND BAY DRIVE UNIT 504, KEY BISCAYNE, FL 331491909 | TRUSTEE | 2 | $0 |
990-PF for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOYCE ANN MULLER 445 GRAND BAY DRIVE UNIT 504, KEY BISCAYNE, FL 331491909 | TRUSTEE | 5 | $50,000 |
| MARISA MULLER 445 GRAND BAY DRIVE UNIT 504, KEY BISCAYNE, FL 331491909 | TRUSTEE | 2 | $0 |
990-PF for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOYCE ANN MULLER 445 GRAND BAY DRIVE UNIT 504, KEY BISCAYNE, FL 331491909 | TRUSTEE | 5 | $0 |
| MARISA MULLER 445 GRAND BAY DRIVE UNIT 504, KEY BISCAYNE, FL 331491909 | TRUSTEE | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 445 GRAND BAY DR APT 504, KEY BISCAYNE, FL 33149-1909
- In care of
- % C/O FIRE CAPITAL MANAGEMENT
- Signed the 990-PF
- JOYCE ANN MULLER, TRUSTEE
- Phone
- (415) 828-0129
- Return prepared by
- COHNREZNICK 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 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
- 65-6263328
- 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
- 1998
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20Z)
- Assets (IRS master file)
- $6,445,048
- Income (IRS master file)
- $4,461,818
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $1,069,440 | $1,640,538 | $6,445,048 | IRS |
| 990-PF | December 2024 | $373,034 | $518,081 | $6,989,418 | IRS |
| 990-PF | December 2023 | $929,591 | $501,063 | $7,089,451 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | 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 65-6263328).
Questions about JOSEPH & SALLY HANDLEMAN CHARITABLE FOUNDATION TRUST C
- What is the EIN of JOSEPH & SALLY HANDLEMAN CHARITABLE FOUNDATION TRUST C?
- The employer identification number (EIN) of JOSEPH & SALLY HANDLEMAN CHARITABLE FOUNDATION TRUST C is 65-6263328.
- Is JOSEPH & SALLY HANDLEMAN CHARITABLE FOUNDATION TRUST C tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1998.
- Are donations to JOSEPH & SALLY HANDLEMAN CHARITABLE FOUNDATION TRUST C tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does JOSEPH & SALLY HANDLEMAN CHARITABLE FOUNDATION TRUST C file?
- Form 990-PF. Private foundations file every year.
- When is the next return of JOSEPH & SALLY HANDLEMAN CHARITABLE FOUNDATION TRUST C 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 JOSEPH & SALLY HANDLEMAN CHARITABLE FOUNDATION TRUST C 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 JOSEPH & SALLY HANDLEMAN CHARITABLE FOUNDATION TRUST C?
- The 990-PF for the year ended December 31, 2025 lists 2 people; 0 received compensation from the organization.
- How much revenue does JOSEPH & SALLY HANDLEMAN CHARITABLE FOUNDATION TRUST C have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $1,069,440, expenses of $1,640,538 and total assets of $6,445,048 at year end.
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All nonprofits in KEY BISCAYNE · Florida · Philanthropy, voluntarism and grantmaking foundations