Nonprofit · EIN 47-3597702
L4 FOUNDATION
Tax-exempt · JERICHO, NY 11753
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $536,231 | $541,410 | -$5,179 | $5,206,804 | $0 | $5,206,804 |
| December 31, 2024 | 990-PF | $577,695 | $490,027 | $87,668 | $5,147,281 | $0 | $5,147,281 |
| December 31, 2023 | 990-PF | $369,123 | $454,228 | -$85,105 | $4,796,169 | $0 | $4,796,169 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $100,357
- Dividends
- $141,958
- Net gain from sales of assets
- $293,916
Expenses
- Grants and similar amounts paid
- $425,000
- Compensation of officers, directors and key employees
- $75,000
- Disbursements for charitable purposes
- $425,000
- Excise tax on investment income
- $4,441
Balance sheet and other
- Total assets, start of year
- $5,147,281
- Total assets, end of year
- $5,206,804
- Total liabilities, end of year
- $0
- Net assets, end of year
- $5,206,804
- Fair market value of assets
- $9,081,882
- Qualifying distributions
- $425,000
- Net investment income
- $435,874
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 |
|---|---|---|---|
| Leslie Gruss 143 AVENUE B PHB, NEW YORK, NY 100095040 | President | 20 | $25,000 |
| RIPTON GRUSS ROSEN 143 AVENUE B PHB, NEW YORK, NY 100095040 | ASST TREASURER | 20 | $25,000 |
| MORGAN GRUSS ROSEN 143 AVENUE B PHB, NEW YORK, NY 100095040 | ASST SECRETARY | 20 | $25,000 |
990-PF for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Leslie Gruss 143 AVENUE B PHB, NEW YORK, NY 100095040 | President | 20 | $25,000 |
| RIPTON GRUSS ROSEN 143 AVENUE B PHB, NEW YORK, NY 100095040 | ASST TREASURER | 20 | $25,000 |
| MORGAN GRUSS ROSEN 143 AVENUE B PHB, NEW YORK, NY 100095040 | ASST SECRETARY | 20 | $25,000 |
990-PF for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Leslie Gruss 143 AVENUE B PHB, NEW YORK, NY 100095040 | President | 20 | $25,000 |
| RIPTON GRUSS ROSEN 143 AVENUE B PHB, NEW YORK, NY 100095040 | ASST TREASURER | 20 | $25,000 |
| MORGAN GRUSS ROSEN 143 AVENUE B PHB, NEW YORK, NY 100095040 | ASST SECRETARY | 20 | $25,000 |
Address and contacts
- Address (IRS master file)
- C/O SILVERMAN 471 N BROADWAY 382, JERICHO, NY 11753-0000
- In care of
- % ARNOLD & PORTER LLP
- Signed the 990-PF
- Leslie Gruss, President
- Phone
- (212) 967-9118
- Return prepared by
- SILVERMAN LINDEN 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
- 47-3597702
- 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)
- $5,206,804
- Income (IRS master file)
- $844,720
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $536,231 | $541,410 | $5,206,804 | XML |
| 990-PF | December 2024 | $577,695 | $490,027 | $5,147,281 | XML |
| 990-PF | December 2023 | $369,123 | $454,228 | $4,796,169 | 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 47-3597702).
Questions about L4 FOUNDATION
- What is the EIN of L4 FOUNDATION?
- The employer identification number (EIN) of L4 FOUNDATION is 47-3597702.
- Is L4 FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2015.
- Are donations to L4 FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does L4 FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of L4 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 L4 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 L4 FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 3 people; 3 received compensation from the organization, the highest $25,000 (Leslie Gruss, President).
- How much revenue does L4 FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $536,231, expenses of $541,410 and total assets of $5,206,804 at year end.
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All nonprofits in JERICHO · New York · Philanthropy, voluntarism and grantmaking foundations