Nonprofit · EIN 95-2383366
HAROLD AND LIBBY ZIFF FOUNDATION
Tax-exempt · CARLSBAD, CA 92008
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $274,524 | $260,399 | $14,125 | $3,360,314 | $0 | $3,360,314 |
| December 31, 2024 | 990-PF | $220,528 | $106,177 | $114,351 | $2,967,650 | $0 | $2,967,650 |
| December 31, 2023 | 990-PF | $252,725 | $154,701 | $98,024 | $2,644,233 | $0 | $2,644,233 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Dividends
- $76,759
- Interest
- $127
- Other income
- $197,638
Expenses
- Grants and similar amounts paid
- $232,500
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $238,866
- Excise tax on investment income
- $3,564
Balance sheet and other
- Total assets, start of year
- $2,967,650
- Total assets, end of year
- $3,360,314
- Total liabilities, end of year
- $0
- Net assets, end of year
- $3,360,314
- Fair market value of assets
- $3,603,667
- Qualifying distributions
- $238,866
- Net investment income
- $275,315
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 |
|---|---|---|---|
| Lela Z Sarnat 198 Degas Rd, Portolla Valley, CA 94028 | Director | 5 | $0 |
| Emma Sarnat 198 Degas Rd, Portolla Valley, CA 94028 | Director | 1 | $0 |
990-PF for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Lela Z Sarnat 198 Degas Rd, Portolla Valley, CA 94028 | Director | 5 | $0 |
| Emma Sarnat 198 Degas Rd, Portolla Valley, CA 94028 | Director | 1 | $0 |
990-PF for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Lela Z Sarnat 198 Degas Rd, Portolla Valley, CA 94028 | Director | 5 | $0 |
| Emma Sarnat 198 Degas Rd, Portolla Valley, CA 94028 | Director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 5780 FLEET ST STE 310, CARLSBAD, CA 92008-4714
- In care of
- % WITHUMSMITHBROWN PC
- Signed the 990-PF
- LELA SARNAT, PRESIDENT
- Phone
- (760) 929-5959
- Return prepared by
- WITHUMSMITHBROWNPC
California records
California keeps its own records of charities and corporations. Search them by EIN 95-2383366 or by the name HAROLD AND LIBBY ZIFF 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
- 95-2383366
- 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
- 1966
- Accounting year ends
- December
- Files
- Form 990-PF
- Assets (IRS master file)
- $3,360,314
- Income (IRS master file)
- $274,524
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $274,524 | $260,399 | $3,360,314 | XML |
| 990-PF | December 2024 | $220,528 | $106,177 | $2,967,650 | XML |
| 990-PF | December 2023 | $252,725 | $154,701 | $2,644,233 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 2018 | – | – | – | IRS |
| 990-PF | December 2017 | – | – | – | 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 95-2383366).
Questions about HAROLD AND LIBBY ZIFF FOUNDATION
- What is the EIN of HAROLD AND LIBBY ZIFF FOUNDATION?
- The employer identification number (EIN) of HAROLD AND LIBBY ZIFF FOUNDATION is 95-2383366.
- Is HAROLD AND LIBBY ZIFF FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1966.
- Are donations to HAROLD AND LIBBY ZIFF FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does HAROLD AND LIBBY ZIFF FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of HAROLD AND LIBBY ZIFF 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 HAROLD AND LIBBY ZIFF 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 HAROLD AND LIBBY ZIFF FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 2 people; 0 received compensation from the organization.
- How much revenue does HAROLD AND LIBBY ZIFF FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $274,524, expenses of $260,399 and total assets of $3,360,314 at year end.
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