Nonprofit · EIN 23-6242538
JOSEPH T AND HELEN M SIMPSON FOUNDATION
Tax-exempt · BUFFALO, NY 14240
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $807,120 | $480,227 | $326,893 | $3,555,312 | $0 | $3,555,312 |
| December 31, 2024 | 990-PF | $423,673 | $406,019 | $17,654 | $3,229,700 | $0 | $3,229,700 |
| December 31, 2023 | 990-PF | $227,477 | $413,342 | -$185,865 | $3,203,117 | $0 | $3,203,117 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $103,657
- Interest
- $5,378
- Net gain from sales of assets
- $698,085
Expenses
- Grants and similar amounts paid
- $289,983
- Compensation of officers, directors and key employees
- $43,816
- Disbursements for charitable purposes
- $426,379
- Excise tax on investment income
- $10,564
Balance sheet and other
- Total assets, start of year
- $3,229,700
- Total assets, end of year
- $3,555,312
- Total liabilities, end of year
- $0
- Net assets, end of year
- $3,555,312
- Fair market value of assets
- $6,073,886
- Qualifying distributions
- $426,379
- Net investment income
- $806,677
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 |
|---|---|---|---|
| M T TRUST COMPANY PO BOX 1504, BUFFALO, NY 14240 | TRUSTEE | 1 | $31,816 |
| HUGH J T SIMPSON 165 CHESTNUT GROVE ROAD STE C3, DILLSBURG, PA 17019 | EXECUTIVE DIRECTOR | 1 | $12,000 |
990-PF for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| M T BANK PO BOX 1504, BUFFALO, NY 14240 | TRUSTEE | 1 | $30,700 |
| HUGH J T SIMPSON 165 CHESTNUT GROVE ROAD STE C3, DILLSBURG, PA 17019 | EXECUTIVE DIRECTOR | 1 | $12,000 |
990-PF for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| M T BANK 626 COMMERCE DRIVE, AMHERST, NY 14228 | TRUSTEE | 1 | $23,701 |
| HUGH J T SIMPSON 165 CHESTNUT GROVE ROAD STE C3, DILLSBURG, PA 17019 | EXECUTIVE DIRECTOR | 1 | $12,000 |
Address and contacts
- Address (IRS master file)
- PO BOX 1504, BUFFALO, NY 14240-1504
- In care of
- % DAUPHIN DEPOSIT TRUST CO COTRUSTE
- Signed the 990-PF
- MANUFACTURERS TRADERS TRUST CO, SVP
- Phone
- (239) 397-5002
- Return prepared by
- ERNST & YOUNG US LLP
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
- 23-6242538
- 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
- 1958
- Accounting year ends
- December
- Files
- Form 990-PF
- Assets (IRS master file)
- $3,555,312
- Income (IRS master file)
- $1,634,519
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $807,120 | $480,227 | $3,555,312 | IRS |
| 990-PF | December 2024 | $423,673 | $406,019 | $3,229,700 | IRS |
| 990-PF | December 2023 | $227,477 | $413,342 | $3,203,117 | 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 23-6242538).
Questions about JOSEPH T AND HELEN M SIMPSON FOUNDATION
- What is the EIN of JOSEPH T AND HELEN M SIMPSON FOUNDATION?
- The employer identification number (EIN) of JOSEPH T AND HELEN M SIMPSON FOUNDATION is 23-6242538.
- Is JOSEPH T AND HELEN M SIMPSON FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1958.
- Are donations to JOSEPH T AND HELEN M SIMPSON FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does JOSEPH T AND HELEN M SIMPSON FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of JOSEPH T AND HELEN M SIMPSON 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 JOSEPH T AND HELEN M SIMPSON 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 JOSEPH T AND HELEN M SIMPSON FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 2 people; 2 received compensation from the organization, the highest $31,816 (M T TRUST COMPANY, TRUSTEE).
- How much revenue does JOSEPH T AND HELEN M SIMPSON FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $807,120, expenses of $480,227 and total assets of $3,555,312 at year end.
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