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Nonprofit · EIN 47-2054575

JEM CHARITABLE FOUNDATION

Tax-exempt · ERIE, PA 16506

Financials

$462K$1.1M2023$1.2M$767K2024$2.3M$1.2M2025
Revenue Expenses · by fiscal year end
Financials of JEM CHARITABLE FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-PF$2,328,304$1,215,018$1,113,286$28,523,701$1,872$28,521,829
December 31, 2024990-PF$1,235,559$766,551$469,008$26,133,498$695$26,132,803
December 31, 2023990-PF$462,222$1,138,168-$675,946$23,834,548$1,355$23,833,193
Financial details: 990-PF for the year ended December 31, 2025

Revenue

Dividends
$621,322
Interest
$14,416
Net gain from sales of assets
$1,692,566

Expenses

Grants and similar amounts paid
$1,000,100
Compensation of officers, directors and key employees
$39,000
Disbursements for charitable purposes
$1,044,902
Excise tax on investment income
$30,928

Balance sheet and other

Total assets, start of year
$26,133,498
Total assets, end of year
$28,523,701
Total liabilities, end of year
$1,872
Net assets, end of year
$28,521,829
Qualifying distributions
$1,044,902
Net investment income
$2,328,304

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.

NameTitleHours / weekCompensation
MICHAEL J LUBOWICKI
K2S 3910 CAUGHEY ROAD STE 210, ERIE, PA 16506
President5$12,000
ERNIE DISANTIS
407 WEST GRANDVIEW BLVD, ERIE, PA 16509
Vice President5$9,000
JOHN STEFANIK
5934 SHADYHOLLOW DRIVE, ERIE, PA 16506
Director5$9,000
JOHN PAGANIE
2612 N TORINO DR, PORT CLINTON, OH 43452
Secretary5$9,000
990-PF for the year ended December 31, 2024: 4 people
NameTitleHours / weekCompensation
MICHAEL J LUBOWICKI
K2S 3910 CAUGHEY ROAD STE 210, ERIE, PA 16506
President5$9,000
ERNIE DISANTIS
407 WEST GRANDVIEW BLVD, ERIE, PA 16509
Vice President5$6,750
JOHN STEFANIK
5934 SHADYHOLLOW DRIVE, ERIE, PA 16506
Director5$6,750
JOHN PAGANIE
2612 N TORINO DR, PORT CLINTON, OH 43452
Secretary5$6,750
990-PF for the year ended December 31, 2023: 4 people
NameTitleHours / weekCompensation
MICHAEL J LUBOWICKI
K2S 3910 CAUGHEY ROAD STE 210, ERIE, PA 16506
President5$9,000
ERNIE DISANTIS
407 WEST GRANDVIEW BLVD, ERIE, PA 16509
Vice President5$6,750
JOHN PAGANIE
2612 N TORINO DR, PORT CLINTON, OH 43452
Secretary5$6,750
JOHN STEFANIK
5934 SHADYHOLLOW DRIVE, ERIE, PA 16506
Director5$2,250

Address and contacts

Address (IRS master file)
3910 CAUGHEY RD STE 210, ERIE, PA 16506-4098
In care of
% JAMES E MANTYLA
Signed the 990-PF
MICHAEL J LUBOWICKI, President
Phone
(814) 459-1445
Return prepared by
Michael J Lubowicki dba K2S

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, 2026990-PF on file
2024December 31, 2024May 15, 2025990-PF on file
2023December 31, 2023May 15, 2024990-PF on file

IRS record

EIN
47-2054575
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
2015
Accounting year ends
December
Files
Form 990-PF
Assets (IRS master file)
$28,523,701
Income (IRS master file)
$12,459,360

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFDecember 2025$2,328,304$1,215,018$28,523,701XML
990-PFDecember 2024$1,235,559$766,551$26,133,498XML
990-PFDecember 2023$462,222$1,138,168$23,834,548XML
990-PFDecember 2022–––IRS
990-PFDecember 2021–––IRS
990-PFDecember 2020–––IRS
990-PFDecember 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 47-2054575).

Questions about JEM CHARITABLE FOUNDATION

What is the EIN of JEM CHARITABLE FOUNDATION?
The employer identification number (EIN) of JEM CHARITABLE FOUNDATION is 47-2054575.
Is JEM CHARITABLE FOUNDATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2015.
Are donations to JEM CHARITABLE FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
Which annual return does JEM CHARITABLE FOUNDATION file?
Form 990-PF. Private foundations file every year.
When is the next return of JEM CHARITABLE 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 JEM CHARITABLE 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 JEM CHARITABLE FOUNDATION?
The 990-PF for the year ended December 31, 2025 lists 4 people; 4 received compensation from the organization, the highest $12,000 (MICHAEL J LUBOWICKI, President).
How much revenue does JEM CHARITABLE FOUNDATION have?
On its 990-PF for the year ended December 31, 2025 it reported revenue of $2,328,304, expenses of $1,215,018 and total assets of $28,523,701 at year end.

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