Nonprofit · EIN 88-6515363
JUDITH L SELTZ CHARITABLE FOUNDATION
Also known as ROY S KATZEN TTEE
Tax-exempt · SAN DIEGO, CA 92169
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $221,149 | $596,543 | -$375,394 | $4,291,653 | $0 | $4,291,653 |
| December 31, 2024 | 990-PF | $208,826 | $421,458 | -$212,632 | $4,667,047 | $0 | $4,667,047 |
| December 31, 2023 | 990-PF | $3,300,445 | $355,676 | $2,944,769 | $4,879,679 | $0 | $4,879,679 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $180,094
- Net gain from sales of assets
- $41,055
Expenses
- Grants and similar amounts paid
- $372,491
- Compensation of officers, directors and key employees
- $25,810
- Disbursements for charitable purposes
- $498,170
- Excise tax on investment income
- $1,732
Balance sheet and other
- Total assets, start of year
- $4,667,047
- Total assets, end of year
- $4,291,653
- Total liabilities, end of year
- $0
- Net assets, end of year
- $4,291,653
- Fair market value of assets
- $4,760,788
- Qualifying distributions
- $498,170
- Net investment income
- $221,149
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 |
|---|---|---|---|
| ROY KATZEN 4475 MISSION BLVD- SUITE 205, SAN DIEGO, CA 921690956 | TRUSTEE | 3 | $25,810 |
990-PF for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROY KATZEN 4475 MISSION BLVD- SUITE 205, SAN DIEGO, CA 921690956 | TRUSTEE | 3 | $0 |
990-PF for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROY KATZEN 4475 MISSION BLVD- SUITE 205, SAN DIEGO, CA 921690956 | TRUSTEE | 3 | $19,000 |
Address and contacts
- Address (IRS master file)
- PO BOX 9956, SAN DIEGO, CA 92169-0956
- In care of
- % ROY KATZEN
- Signed the 990-PF
- ROY KATZEN, TRUSTEE
- Phone
- (503) 310-4787
- Return prepared by
- PERELSON WEINER ACCOUNTANTS & ADVISORS
California records
California keeps its own records of charities and corporations. Search them by EIN 88-6515363 or by the name JUDITH L SELTZ CHARITABLE FOUNDATION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
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
- 88-6515363
- 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
- 2023
- Accounting year ends
- December
- Files
- Form 990-PF
- Assets (IRS master file)
- $4,291,653
- Income (IRS master file)
- $1,211,556
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $221,149 | $596,543 | $4,291,653 | IRS |
| 990-PF | December 2024 | $208,826 | $421,458 | $4,667,047 | IRS |
| 990-PF | December 2023 | $3,300,445 | $355,676 | $4,879,679 | XML |
| 990-PF | December 2022 | – | – | – | 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 88-6515363).
Questions about JUDITH L SELTZ CHARITABLE FOUNDATION
- What is the EIN of JUDITH L SELTZ CHARITABLE FOUNDATION?
- The employer identification number (EIN) of JUDITH L SELTZ CHARITABLE FOUNDATION is 88-6515363.
- Is JUDITH L SELTZ CHARITABLE FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to JUDITH L SELTZ CHARITABLE FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does JUDITH L SELTZ CHARITABLE FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of JUDITH L SELTZ 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 JUDITH L SELTZ 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 JUDITH L SELTZ CHARITABLE FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 1 person; 1 received compensation from the organization, the highest $25,810 (ROY KATZEN, TRUSTEE).
- How much revenue does JUDITH L SELTZ CHARITABLE FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $221,149, expenses of $596,543 and total assets of $4,291,653 at year end.
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