Nonprofit · EIN 88-6170928
ARTICLE SECOND C TRUST UNDER AGREEM ENT DATED MARCH 13 1996
Tax-exempt · BUFFALO, NY 14240
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $437,973 | $327,185 | $110,788 | $4,715,330 | $0 | $4,715,330 |
| December 31, 2024 | 990-PF | $269,142 | $315,272 | -$46,130 | $4,606,748 | $0 | $4,606,748 |
| December 31, 2023 | 990-PF | $4,944,633 | $293,020 | $4,651,613 | $4,653,731 | $0 | $4,653,731 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $148,064
- Net gain from sales of assets
- $289,557
- Other income
- $352
Expenses
- Grants and similar amounts paid
- $262,312
- Compensation of officers, directors and key employees
- $55,473
- Disbursements for charitable purposes
- $264,062
- Excise tax on investment income
- $5,058
Balance sheet and other
- Total assets, start of year
- $4,606,748
- Total assets, end of year
- $4,715,330
- Total liabilities, end of year
- $0
- Net assets, end of year
- $4,715,330
- Fair market value of assets
- $5,641,593
- Qualifying distributions
- $264,062
- Net investment income
- $421,701
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 |
|---|---|---|---|
| M&T TRUST COMPANY PO BOX 1504, BUFFALO, NY 14240 | TRUSTEE | 1 | $55,473 |
990-PF for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| M&T TRUST COMPANY PO BOX 1504, BUFFALO, NY 14240 | TRUSTEE | 1 | $54,894 |
990-PF for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| M&T TRUST COMPANY 285 DELAWARE AVENUE, BUFFALO, NY 14202 | TRUSTEE | 1 | $30,147 |
Address and contacts
- Address (IRS master file)
- PO BOX 1504, BUFFALO, NY 14240-1504
- In care of
- % KRISTEN CROUSE
- Signed the 990-PF
- MANUFACTURERS TRADERS TRUST CO, SVP
- Phone
- (239) 397-5002
- Return prepared by
- ERNST & YOUNG US 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
- 88-6170928
- 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
- 2024
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20)
- Assets (IRS master file)
- $4,715,330
- Income (IRS master file)
- $2,005,091
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $437,973 | $327,185 | $4,715,330 | IRS |
| 990-PF | December 2024 | $269,142 | $315,272 | $4,606,748 | IRS |
| 990-PF | December 2023 | $4,944,633 | $293,020 | $4,653,731 | XML |
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 88-6170928).
Questions about ARTICLE SECOND C TRUST UNDER AGREEM ENT DATED MARCH 13 1996
- What is the EIN of ARTICLE SECOND C TRUST UNDER AGREEM ENT DATED MARCH 13 1996?
- The employer identification number (EIN) of ARTICLE SECOND C TRUST UNDER AGREEM ENT DATED MARCH 13 1996 is 88-6170928.
- Is ARTICLE SECOND C TRUST UNDER AGREEM ENT DATED MARCH 13 1996 tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2024.
- Are donations to ARTICLE SECOND C TRUST UNDER AGREEM ENT DATED MARCH 13 1996 tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does ARTICLE SECOND C TRUST UNDER AGREEM ENT DATED MARCH 13 1996 file?
- Form 990-PF. Private foundations file every year.
- When is the next return of ARTICLE SECOND C TRUST UNDER AGREEM ENT DATED MARCH 13 1996 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 ARTICLE SECOND C TRUST UNDER AGREEM ENT DATED MARCH 13 1996 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 ARTICLE SECOND C TRUST UNDER AGREEM ENT DATED MARCH 13 1996?
- The 990-PF for the year ended December 31, 2025 lists 1 person; 1 received compensation from the organization, the highest $55,473 (M&T TRUST COMPANY, TRUSTEE).
- How much revenue does ARTICLE SECOND C TRUST UNDER AGREEM ENT DATED MARCH 13 1996 have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $437,973, expenses of $327,185 and total assets of $4,715,330 at year end.
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