Nonprofit · EIN 92-0320911
ELMA FOUNDATION US
Tax-exempt · NEW YORK, NY 10105
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $2,069,895 | $2,781,790 | -$711,895 | $2,524,437 | $0 | $2,524,437 |
| December 31, 2024 | 990-PF | $3,039,727 | $1,031,162 | $2,008,565 | $3,239,482 | $3,150 | $3,236,332 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $2,000,000
- Interest
- $69,895
Expenses
- Grants and similar amounts paid
- $2,750,000
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $2,783,493
- Excise tax on investment income
- $967
Balance sheet and other
- Total assets, start of year
- $3,239,482
- Total assets, end of year
- $2,524,437
- Total liabilities, end of year
- $0
- Net assets, end of year
- $2,524,437
- Fair market value of assets
- $2,524,437
- Qualifying distributions
- $2,783,493
- Net investment income
- $69,895
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 |
|---|---|---|---|
| THOMAS MCPARTLAND 1345 AVE OF THE AMERICAS STE 2301, NEW YORK, NY 10105 | DIRECTOR & CEO | 0.5 | $0 |
| ROBYN CALDER 1345 AVE OF THE AMERICAS STE 2301, NEW YORK, NY 10105 | DIRECTOR & PRESIDENT | 0.5 | $0 |
| MERON MAKONNEN 1345 AVE OF THE AMERICAS STE 2301, NEW YORK, NY 10105 | DIRECTOR & SECRETARY | 0.5 | $0 |
| SIMBARASHE JAIROSI 1345 AVE OF THE AMERICAS STE 2301, NEW YORK, NY 10105 | TREASURER | 1 | $0 |
| CLIVE CALDER 1345 AVE OF THE AMERICAS STE 2301, NEW YORK, NY 10105 | DIRECTOR | 0.5 | $0 |
990-PF for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CLIVE CALDER 1345 AVE OF THE AMERICAS STE 2301, NEW YORK, NY 10105 | DIRECTOR | 0.5 | $0 |
| ROBYN CALDER 1345 AVE OF THE AMERICAS STE 2301, NEW YORK, NY 10105 | DIRECTOR & PRESIDENT | 0.5 | $0 |
| MERON MAKONNEN 1345 AVE OF THE AMERICAS STE 2301, NEW YORK, NY 10105 | DIRECTOR & SECRETARY | 0.5 | $0 |
| THOMAS MCPARTLAND 1345 AVE OF THE AMERICAS STE 2301, NEW YORK, NY 10105 | DIRECTOR & CEO | 0.5 | $0 |
| SIMBARASHE JAIROSI 1345 AVE OF THE AMERICAS STE 2301, NEW YORK, NY 10105 | TREASURER | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 1345 AVENUE OF THE AMERICAS 2301, NEW YORK, NY 10105-0011
- In care of
- % THOMAS MCPARTLAND
- Signed the 990-PF
- THOMAS MCPARTLAND, DIRECTOR & CEO
- Phone
- (212) 697-1000
- Return prepared by
- CITRIN COOPERMAN 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 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
- 92-0320911
- 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
- 2022
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20)
- Assets (IRS master file)
- $2,524,437
- Income (IRS master file)
- $2,069,895
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $2,069,895 | $2,781,790 | $2,524,437 | XML |
| 990-PF | December 2024 | $3,039,727 | $1,031,162 | $3,239,482 | IRS |
| 990-PF | December 2023 | $1,266,850 | $378,160 | $1,227,767 | IRS |
| 990-PF | December 2022 | – | – | – | IRS |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.
Questions about ELMA FOUNDATION US
- What is the EIN of ELMA FOUNDATION US?
- The employer identification number (EIN) of ELMA FOUNDATION US is 92-0320911.
- Is ELMA FOUNDATION US tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to ELMA FOUNDATION US tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does ELMA FOUNDATION US file?
- Form 990-PF. Private foundations file every year.
- When is the next return of ELMA FOUNDATION US 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 ELMA FOUNDATION US 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 ELMA FOUNDATION US?
- The 990-PF for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does ELMA FOUNDATION US have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $2,069,895, expenses of $2,781,790 and total assets of $2,524,437 at year end.
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