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Nonprofit · EIN 82-3627500

ELMAN LEGACY FOUNDATION

Tax-exempt · PARK CITY, UT 84060

Financials

$281K$83K2023$1.1M$119K2024$1.1M$203K2025
Revenue Expenses · by fiscal year end
Financials of ELMAN LEGACY FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-PF$1,148,055$202,903$945,152$224,696$0$224,696
December 31, 2024990-PF$1,050,809$118,904$931,905$223,181$0$223,181
December 31, 2023990-PF$281,037$82,500$198,537$274,242$0$274,242
Financial details: 990-PF for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$1,000,369
Dividends
$22,608
Interest
$4
Net gain from sales of assets
$125,074

Expenses

Grants and similar amounts paid
$202,903
Disbursements for charitable purposes
$202,903
Excise tax on investment income
$2,053

Balance sheet and other

Total assets, start of year
$223,181
Total assets, end of year
$224,696
Total liabilities, end of year
$0
Net assets, end of year
$224,696
Fair market value of assets
$4,401,322
Qualifying distributions
$202,903
Net investment income
$147,686

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
STANLEY ELMAN
PO BOX 683550, PARK CITY, UT 84068
PRESIDENT0$0
MAX SARTOR ELMAN
PO BOX 683550, PARK CITY, UT 84068
DIRECTOR0$0
KRISTAN SARTOR ELMAN
PO BOX 683550, PARK CITY, UT 84068
DIRECTOR0$0
990-PF for the year ended December 31, 2024: 3 people
NameTitleHours / weekCompensation
STANLEY ELMAN
PO BOX 683550, PARK CITY, UT 84068
PRESIDENT0$0
MAX SARTOR ELMAN
PO BOX 683550, PARK CITY, UT 84068
DIRECTOR0$0
KRISTAN SARTOR ELMAN
PO BOX 683550, PARK CITY, UT 84068
DIRECTOR0$0
990-PF for the year ended December 31, 2023: 3 people
NameTitleHours / weekCompensation
STANLEY ELMAN
PO BOX 683550, PARK CITY, UT 84068
PRESIDENT0$0
MAX SARTOR ELMAN
PO BOX 683550, PARK CITY, UT 84068
DIRECTOR0$0
KRISTAN SARTOR ELMAN
PO BOX 683550, PARK CITY, UT 84068
DIRECTOR0$0

Address and contacts

Address (IRS master file)
2726 ESTATES DR, PARK CITY, UT 84060-6900
Signed the 990-PF
STANLEY ELMAN, PRESIDENT
Phone
(435) 901-4728
Return prepared by
SMITH TAX ADVISORS 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
82-3627500
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
2018
Accounting year ends
December
Files
Form 990-PF
Assets (IRS master file)
$224,696
Income (IRS master file)
$1,150,797

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFDecember 2025$1,148,055$202,903$224,696XML
990-PFDecember 2024$1,050,809$118,904$223,181XML
990-PFDecember 2023$281,037$82,500$274,242XML
990-PFDecember 2022–––IRS
990-PFDecember 2021–––IRS
990-PFDecember 2020–––IRS
990-PFDecember 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 82-3627500).

Questions about ELMAN LEGACY FOUNDATION

What is the EIN of ELMAN LEGACY FOUNDATION?
The employer identification number (EIN) of ELMAN LEGACY FOUNDATION is 82-3627500.
Is ELMAN LEGACY FOUNDATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2018.
Are donations to ELMAN LEGACY FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
Which annual return does ELMAN LEGACY FOUNDATION file?
Form 990-PF. Private foundations file every year.
When is the next return of ELMAN LEGACY 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 ELMAN LEGACY 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 ELMAN LEGACY FOUNDATION?
The 990-PF for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
How much revenue does ELMAN LEGACY FOUNDATION have?
On its 990-PF for the year ended December 31, 2025 it reported revenue of $1,148,055, expenses of $202,903 and total assets of $224,696 at year end.

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