Nonprofit · EIN 45-6440136
LEONARD AND IRWIN KAMP FOUNDATION UA DTD 9-2-10
Also known as RICHARD COHEN TTEE
Tax-exempt · SYRACUSE, NY 13214
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $334,751 | $269,472 | $65,279 | $3,900,187 | $0 | $3,900,187 |
| December 31, 2024 | 990-PF | $287,491 | $257,045 | $30,446 | $3,835,091 | $0 | $3,835,091 |
| December 31, 2023 | 990-PF | $121,241 | $255,693 | -$134,452 | $3,806,410 | $0 | $3,806,410 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $98,610
- Interest
- $18
- Net gain from sales of assets
- $236,123
Expenses
- Grants and similar amounts paid
- $167,522
- Compensation of officers, directors and key employees
- $56,250
- Disbursements for charitable purposes
- $181,585
- Excise tax on investment income
- $3,502
Balance sheet and other
- Total assets, start of year
- $3,835,091
- Total assets, end of year
- $3,900,187
- Total liabilities, end of year
- $0
- Net assets, end of year
- $3,900,187
- Fair market value of assets
- $4,043,379
- Qualifying distributions
- $181,585
- Net investment income
- $334,751
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 |
|---|---|---|---|
| STEPHEN COHEN 10694 NORTHGREEN DRIVE, WELLINGTON, FL 33449 | TRUSTEE | 5 | $29,000 |
| NANCY COHEN 304 EASTERLY TERRACE, SYRACUSE, NY 13214 | TRUSTEE | 5 | $27,250 |
990-PF for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEPHEN COHEN 10694 NORTHGREEN DRIVE, WELLINGTON, FL 33449 | TRUSTEE | 5 | $31,850 |
| NANCY COHEN 304 EASTERLY TERRACE, SYRACUSE, NY 13214 | TRUSTEE | 5 | $25,000 |
990-PF for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEPHEN COHEN 10694 NORTHGREEN DRIVE, WELLINGTON, FL 33449 | TRUSTEE | 5 | $26,500 |
| NANCY COHEN 304 EASTERLY TERRACE, SYRACUSE, NY 13214 | TRUSTEE | 5 | $24,950 |
Address and contacts
- Address (IRS master file)
- 304 EASTERLY TER, SYRACUSE, NY 13214-2318
- Signed the 990-PF
- NANCY COHEN, TRUSTEE
- Phone
- (315) 427-0476
- Return prepared by
- SINOPOLI & SINOPOLI CPAS PC
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
- 45-6440136
- 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
- 2014
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20)
- Assets (IRS master file)
- $3,900,187
- Income (IRS master file)
- $1,078,762
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $334,751 | $269,472 | $3,900,187 | IRS |
| 990-PF | December 2024 | $287,491 | $257,045 | $3,835,091 | IRS |
| 990-PF | December 2023 | $121,241 | $255,693 | $3,806,410 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | 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 45-6440136).
Questions about LEONARD AND IRWIN KAMP FOUNDATION UA DTD 9-2-10
- What is the EIN of LEONARD AND IRWIN KAMP FOUNDATION UA DTD 9-2-10?
- The employer identification number (EIN) of LEONARD AND IRWIN KAMP FOUNDATION UA DTD 9-2-10 is 45-6440136.
- Is LEONARD AND IRWIN KAMP FOUNDATION UA DTD 9-2-10 tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2014.
- Are donations to LEONARD AND IRWIN KAMP FOUNDATION UA DTD 9-2-10 tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does LEONARD AND IRWIN KAMP FOUNDATION UA DTD 9-2-10 file?
- Form 990-PF. Private foundations file every year.
- When is the next return of LEONARD AND IRWIN KAMP FOUNDATION UA DTD 9-2-10 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 LEONARD AND IRWIN KAMP FOUNDATION UA DTD 9-2-10 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 LEONARD AND IRWIN KAMP FOUNDATION UA DTD 9-2-10?
- The 990-PF for the year ended December 31, 2025 lists 2 people; 2 received compensation from the organization, the highest $29,000 (STEPHEN COHEN, TRUSTEE).
- How much revenue does LEONARD AND IRWIN KAMP FOUNDATION UA DTD 9-2-10 have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $334,751, expenses of $269,472 and total assets of $3,900,187 at year end.
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