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Nonprofit · EIN 31-1793690

SOTER KAY FOUNDATION

Tax-exempt · PALM BEACH, FL 33480

Financials

−$7K$877K2023$586K$1.3M2024
Revenue Expenses · by fiscal year end
Financials of SOTER KAY FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990-PF$585,779$1,291,038-$705,259$15,476,477$0$15,476,477
December 31, 2023990-PF-$6,799$877,142-$883,941$16,181,736$0$16,181,736
Financial details: 990-PF for the year ended December 31, 2024

Revenue

Dividends
$496,161
Net gain from sales of assets
$89,618

Expenses

Grants and similar amounts paid
$1,230,500
Compensation of officers, directors and key employees
$0
Disbursements for charitable purposes
$1,230,500
Excise tax on investment income
$8,111

Balance sheet and other

Total assets, start of year
$16,181,736
Total assets, end of year
$15,476,477
Total liabilities, end of year
$0
Net assets, end of year
$15,476,477
Fair market value of assets
$22,591,943
Qualifying distributions
$1,230,500
Net investment income
$585,779

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, 2024, highest compensation first.

NameTitleHours / weekCompensation
SARAH ROSS SOTER
198 VIA MARINA, PALM BEACH, FL 33480
DIRECTOR5$0
SARAH ZIEGLER KAY
386 NORTH PARKVIEW AVENUE, COLUMBUS, OH 43209
DIRECTOR1$0
WILLIAM J SOTER
198 VIA MARINA, PALM BEACH, FL 33480
DIRECTOR1$0
990-PF for the year ended December 31, 2023: 3 people
NameTitleHours / weekCompensation
SARAH ROSS SOTER
198 VIA MARINA, PALM BEACH, FL 33480
DIRECTOR5$0
SARAH ZIEGLER KAY
386 NORTH PARKVIEW AVENUE, COLUMBUS, OH 43209
DIRECTOR1$0
WILLIAM J SOTER
198 VIA MARINA, PALM BEACH, FL 33480
DIRECTOR1$0

Address and contacts

Address (IRS master file)
198 VIA MARINA, PALM BEACH, FL 33480-4718
In care of
% SARAH ROSS SOTER
Signed the 990-PF
SARAH ROSS SOTER, DIRECTOR
Phone
(561) 832-8150
Return prepared by
EISNER ADVISORY GROUP 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, 2026Not on file
2024December 31, 2024May 15, 2025990-PF on file
2023December 31, 2023May 15, 2024990-PF on file

IRS record

EIN
31-1793690
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
2001
Accounting year ends
December
Files
Form 990-PF
Assets (IRS master file)
$15,476,477
Income (IRS master file)
$8,162,326

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFDecember 2024$585,779$1,291,038$15,476,477IRS
990-PFDecember 2023-$6,799$877,142$16,181,736IRS
990-PFDecember 2022–––IRS
990-PFDecember 2021–––IRS
990-PFDecember 2020–––IRS
990-PFDecember 2018–––IRS
990-PFDecember 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 31-1793690).

Questions about SOTER KAY FOUNDATION

What is the EIN of SOTER KAY FOUNDATION?
The employer identification number (EIN) of SOTER KAY FOUNDATION is 31-1793690.
Is SOTER KAY FOUNDATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2001.
Are donations to SOTER KAY FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
Which annual return does SOTER KAY FOUNDATION file?
Form 990-PF. Private foundations file every year.
When is the next return of SOTER KAY FOUNDATION due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did SOTER KAY FOUNDATION last file with the IRS?
The latest return in the IRS public files is the 990-PF for the year ended December 2024.
Who are the officers and directors of SOTER KAY FOUNDATION?
The 990-PF for the year ended December 31, 2024 lists 3 people; 0 received compensation from the organization.
How much revenue does SOTER KAY FOUNDATION have?
On its 990-PF for the year ended December 31, 2024 it reported revenue of $585,779, expenses of $1,291,038 and total assets of $15,476,477 at year end.

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