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Nonprofit · EIN 46-1811101

LIPPMAN KANFER FOUNDATION FOR LIVING TORAH

Tax-exempt · BEACHWOOD, OH 44122

Financials

$1.4M$3.9M2023$2M$4.6M2024
Revenue Expenses · by fiscal year end
Financials of LIPPMAN KANFER FOUNDATION FOR LIVING TORAH by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990-PF$2,037,185$4,632,179-$2,594,994$14,187,924$259,420$13,928,504
December 31, 2023990-PF$1,407,328$3,902,238-$2,494,910$16,814,779$145,486$16,669,293
Financial details: 990-PF for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$0
Dividends
$348,261
Interest
$10,628
Net gain from sales of assets
$1,529,734
Other income
$148,562

Expenses

Grants and similar amounts paid
$2,986,000
Compensation of officers, directors and key employees
$0
Disbursements for charitable purposes
$2,986,000
Excise tax on investment income
$25,886

Balance sheet and other

Total assets, start of year
$16,814,779
Total assets, end of year
$14,187,924
Total liabilities, end of year
$259,420
Net assets, end of year
$13,928,504
Fair market value of assets
$15,726,265
Qualifying distributions
$2,986,000
Net investment income
$1,945,548

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
JOSEPH KANFER
100 PARK AVENUE SUITE 400, ORANGE VILLAGE, OH 44122
DIRECTOR1$0
MARCELLA KANFER ROLNICK
100 PARK AVENUE SUITE 400, ORANGE VILLAGE, OH 44122
DIRECTOR1$0
JOSHUA ROLNICK
100 PARK AVENUE SUITE 400, ORANGE VILLAGE, OH 44122
DIRECTOR1$0
MAMIE KANFER STEWART
100 PARK AVENUE SUITE 400, ORANGE VILLAGE, OH 44122
DIRECTOR/CHAIR4$0
990-PF for the year ended December 31, 2023: 4 people
NameTitleHours / weekCompensation
JOSEPH KANFER
100 PARK AVENUE SUITE 400, ORANGE VILLAGE, OH 44122
DIRECTOR1$0
MARCELLA KANFER ROLNICK
100 PARK AVENUE SUITE 400, ORANGE VILLAGE, OH 44122
DIRECTOR/CHAIR4$0
JOSHUA ROLNICK
100 PARK AVENUE SUITE 400, ORANGE VILLAGE, OH 44122
DIRECTOR1$0
MAMIE KANFER STEWART
100 PARK AVENUE SUITE 400, ORANGE VILLAGE, OH 44122
DIRECTOR1$0

Address and contacts

Address (IRS master file)
100 PARK AVE STE 400, BEACHWOOD, OH 44122-8204
Signed the 990-PF
MICHAEL MORAN, OFFICER
Phone
(330) 258-6449
Return prepared by
PLANTE & MORAN PLLC

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
46-1811101
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
Assets (IRS master file)
$14,187,924
Income (IRS master file)
$8,264,413

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFDecember 2024$2,037,185$4,632,179$14,187,924XML
990-TDecember 2024–––IRS
990-PFDecember 2023$1,407,328$3,902,238$16,814,779XML
990-TDecember 2023–––IRS
990-PFDecember 2022–––IRS
990-TDecember 2022–––IRS
990-PFDecember 2021–––IRS
990-TDecember 2021–––IRS
990-PFDecember 2020–––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 46-1811101).

Questions about LIPPMAN KANFER FOUNDATION FOR LIVING TORAH

What is the EIN of LIPPMAN KANFER FOUNDATION FOR LIVING TORAH?
The employer identification number (EIN) of LIPPMAN KANFER FOUNDATION FOR LIVING TORAH is 46-1811101.
Is LIPPMAN KANFER FOUNDATION FOR LIVING TORAH tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2014.
Are donations to LIPPMAN KANFER FOUNDATION FOR LIVING TORAH tax-deductible?
Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
Which annual return does LIPPMAN KANFER FOUNDATION FOR LIVING TORAH file?
Form 990-PF. Private foundations file every year.
When is the next return of LIPPMAN KANFER FOUNDATION FOR LIVING TORAH 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 LIPPMAN KANFER FOUNDATION FOR LIVING TORAH 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 LIPPMAN KANFER FOUNDATION FOR LIVING TORAH?
The 990-PF for the year ended December 31, 2024 lists 4 people; 0 received compensation from the organization.
How much revenue does LIPPMAN KANFER FOUNDATION FOR LIVING TORAH have?
On its 990-PF for the year ended December 31, 2024 it reported revenue of $2,037,185, expenses of $4,632,179 and total assets of $14,187,924 at year end.

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