Nonprofit · EIN 47-2240964
BERNING FAMILY FOUNDATION
Tax-exempt · COVINGTON, KY 41011
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $78,947 | $49,678 | $29,269 | $483,542 | $0 | $483,542 |
| December 31, 2024 | 990-PF | $36,887 | $46,700 | -$9,813 | $454,273 | $0 | $454,273 |
| December 31, 2023 | 990-PF | $11,397 | $42,950 | -$31,553 | $464,086 | $0 | $464,086 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $200
- Dividends
- $4,681
- Interest
- $9
- Net gain from sales of assets
- $73,515
- Other income
- $542
Expenses
- Grants and similar amounts paid
- $48,500
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $48,500
- Excise tax on investment income
- $1,078
Balance sheet and other
- Total assets, start of year
- $454,273
- Total assets, end of year
- $483,542
- Total liabilities, end of year
- $0
- Net assets, end of year
- $483,542
- Fair market value of assets
- $1,043,659
- Qualifying distributions
- $48,500
- Net investment income
- $78,747
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 |
|---|---|---|---|
| DENNIS BERNING 313 EAST 2ND ST, COVINGTON, KY 41011 | TRUSTEE | 2 | $0 |
| THERESA DENOYER 313 EAST 2ND ST, COVINGTON, KY 41011 | TRUSTEE | 1 | $0 |
| MARTIN BERNING 313 EAST 2ND ST, COVINGTON, KY 41011 | TRUSTEE | 1 | $0 |
| NATHAN BERNING 313 EAST 2ND ST, COVINGTON, KY 41011 | TRUSTEE | 1 | $0 |
990-PF for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DENNIS BERNING 313 EAST 2ND ST, COVINGTON, KY 41011 | TRUSTEE | 2 | $0 |
| THERESA DENOYER 8750 HAVERHILL LANE, CINCINNATI, OH 45236 | TRUSTEE | 1 | $0 |
| MARTING BERNING 194 FEIST MANOR, CINCINNATI, OH 45238 | TRUSTEE | 1 | $0 |
| NATHAN BERNING 35 LOCUST AVE, LAKESIDE PARK, KY 41017 | TRUSTEE | 1 | $0 |
990-PF for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DENNIS BERNING 313 EAST 2ND ST, COVINGTON, KY 41011 | TRUSTEE | 2 | $0 |
| THERESA DENOYER 8750 HAVERHILL LANE, CINCINNATI, OH 45236 | TRUSTEE | 1 | $0 |
| MARTING BERNING 194 FEIST MANOR, CINCINNATI, OH 45238 | TRUSTEE | 1 | $0 |
| NATHAN BERNING 35 LOCUST AVE, LAKESIDE PARK, KY 41017 | TRUSTEE | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 313 E 2ND ST, COVINGTON, KY 41011-1703
- In care of
- % DENNIS M BERNING
- Signed the 990-PF
- DENNIS BERNING, TRUSTEE
- Phone
- (513) 460-4944
- Return prepared by
- WHITMER & COMPANY CPAS 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
- 47-2240964
- 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
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T22)
- Assets (IRS master file)
- $483,542
- Income (IRS master file)
- $102,253
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $78,947 | $49,678 | $483,542 | XML |
| 990-PF | December 2024 | $36,887 | $46,700 | $454,273 | XML |
| 990-PF | December 2023 | $11,397 | $42,950 | $464,086 | 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 47-2240964).
Questions about BERNING FAMILY FOUNDATION
- What is the EIN of BERNING FAMILY FOUNDATION?
- The employer identification number (EIN) of BERNING FAMILY FOUNDATION is 47-2240964.
- Is BERNING FAMILY FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2015.
- Are donations to BERNING FAMILY FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does BERNING FAMILY FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of BERNING FAMILY 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 BERNING FAMILY 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 BERNING FAMILY FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does BERNING FAMILY FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $78,947, expenses of $49,678 and total assets of $483,542 at year end.
Other nonprofits in COVINGTON
- FISCHER FAM FOUNDATION 2008 CHARITA BLE TR EIN 38-6863779 · last filed 990-PF for 2024
- HORIZON COMMUNITY FUNDS OF NORTHERN KENTUCKY INC EIN 82-1388190 · last filed 990 for 2024
- HARRY T WILKS FAMILY FOUNDATION EIN 27-3046060 · last filed 990-PF for 2025
- CAROL ANN AND RALPH V HAILE JR FOUNDATION EIN 54-2135984 · last filed 990-PF for 2024
- CENTER FOR GREAT NEIGHBORHOODS OF COVINGTON INC EIN 61-0733046 · last filed 990 for 2025
- FAIRHAVEN THRIFT STORES LLC EIN 92-3839975 · last filed 990 for 2024
- THE DARREN WALLER FOUNDATION INC EIN 84-4787539 · last filed 990 for 2024
- PHILLIPS FAMILY FOUNDATION EIN 31-1544453 · last filed 990-PF for 2023
All nonprofits in COVINGTON · Kentucky · Philanthropy, voluntarism and grantmaking foundations