Nonprofit · EIN 94-3357645
EPSTEIN-ROTH FOUNDATION
Tax-exempt · BERKELEY, CA 94707
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $305,450 | $432,698 | -$127,248 | $2,814,124 | $0 | $2,814,124 |
| December 31, 2024 | 990-PF | $383,923 | $402,631 | -$18,708 | $2,942,297 | $0 | $2,942,297 |
| December 31, 2023 | 990-PF | $317,522 | $326,092 | -$8,570 | $2,980,942 | $0 | $2,980,942 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $67,526
- Interest
- $57,393
- Net gain from sales of assets
- $180,531
Expenses
- Grants and similar amounts paid
- $405,000
- Disbursements for charitable purposes
- $408,825
- Excise tax on investment income
- $1,409
Balance sheet and other
- Total assets, start of year
- $2,942,297
- Total assets, end of year
- $2,814,124
- Total liabilities, end of year
- $0
- Net assets, end of year
- $2,814,124
- Fair market value of assets
- $4,242,187
- Qualifying distributions
- $408,825
- Net investment income
- $124,966
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 |
|---|---|---|---|
| AMY ROTH 618 SANTA BARBARA ROAD, BERKELEY, CA 94707 | PRESIDENT | 0 | $0 |
| ROBERT EPSTEIN 618 SANTA BARBARA ROAD, BERKELEY, CA 94707 | TREASURER | 0 | $0 |
| COLIN EPSTEIN 520 61ST STREET, OAKLAND, CA 94609 | DIRECTOR | 0 | $0 |
| HARRIS EPSTEIN 208 SURREY STREET, SAN FRANCISCO, CA 94131 | DIRECTOR | 0 | $0 |
| ABBIE COBURN 208 SURREY STREET, SAN FRANCISCO, CA 94131 | DIRECTOR | 0 | $0 |
990-PF for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| AMY ROTH 618 SANTA BARBARA ROAD, BERKELEY, CA 94707 | PRESIDENT | 0 | $0 |
| ROBERT EPSTEIN 618 SANTA BARBARA ROAD, BERKELEY, CA 94707 | TREASURER | 0 | $0 |
| COLIN EPSTEIN 520 61ST STREET, OAKLAND, CA 94609 | DIRECTOR | 0 | $0 |
| HARRIS EPSTEIN 1621 63RD STREET, BERKELEY, CA 94703 | DIRECTOR | 0 | $0 |
| ABBIE COBURN 208 SURREY STREET, SAN FRANCISCO, CA 94131 | DIRECTOR | 0 | $0 |
990-PF for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| AMY ROTH 618 SANTA BARBARA ROAD, BERKELEY, CA 94707 | PRESIDENT | 0 | $0 |
| ROBERT EPSTEIN 618 SANTA BARBARA ROAD, BERKELEY, CA 94707 | TREASURER | 0 | $0 |
| COLIN EPSTEIN 520 61ST STREET, OAKLAND, CA 94609 | DIRECTOR | 0 | $0 |
| HARRIS EPSTEIN 1621 63RD STREET, BERKELEY, CA 94703 | DIRECTOR | 0 | $0 |
| ABBIE COBURN 208 SURREY STREET, SAN FRANCISCO, CA 94131 | DIRECTOR | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 618 SANTA BARBARA RD, BERKELEY, CA 94707-1718
- In care of
- % AMY ROTH
- Signed the 990-PF
- ROBERT EPSTEIN, TREASURER
- Phone
- (510) 207-5945
- Return prepared by
- THE CREEK AN ACCOUNTANCY CORPORATION
California records
California keeps its own records of charities and corporations. Search them by EIN 94-3357645 or by the name EPSTEIN-ROTH FOUNDATION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
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
- 94-3357645
- 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
- 2000
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T90)
- Assets (IRS master file)
- $2,814,124
- Income (IRS master file)
- $366,329
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $305,450 | $432,698 | $2,814,124 | XML |
| 990-PF | December 2024 | $383,923 | $402,631 | $2,942,297 | XML |
| 990-PF | December 2023 | $317,522 | $326,092 | $2,980,942 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 2019 | – | – | – | 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 94-3357645).
Questions about EPSTEIN-ROTH FOUNDATION
- What is the EIN of EPSTEIN-ROTH FOUNDATION?
- The employer identification number (EIN) of EPSTEIN-ROTH FOUNDATION is 94-3357645.
- Is EPSTEIN-ROTH FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2000.
- Are donations to EPSTEIN-ROTH FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does EPSTEIN-ROTH FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of EPSTEIN-ROTH 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 EPSTEIN-ROTH 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 EPSTEIN-ROTH FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does EPSTEIN-ROTH FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $305,450, expenses of $432,698 and total assets of $2,814,124 at year end.
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All nonprofits in BERKELEY · California · Philanthropy, voluntarism and grantmaking foundations