Nonprofit · EIN 94-6642644
JAY DEFEO FOUNDATION
Tax-exempt · BERKELEY, CA 94702
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $892,349 | $787,835 | $104,514 | $22,063,016 | $1,361 | $22,061,655 |
| December 31, 2024 | 990-PF | $305,260 | $1,016,713 | -$711,453 | $21,750,730 | $2,961 | $21,747,769 |
| December 31, 2023 | 990-PF | $767,071 | $860,566 | -$93,495 | $22,467,729 | $8,507 | $22,459,222 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $87,945
- Interest
- $29
- Net gain from sales of assets
- $804,375
Expenses
- Grants and similar amounts paid
- $39,000
- Compensation of officers, directors and key employees
- $221,000
- Salaries, compensation and benefits (total)
- $189,111
- Disbursements for charitable purposes
- $723,100
- Excise tax on investment income
- $11,556
Balance sheet and other
- Total assets, start of year
- $21,750,730
- Total assets, end of year
- $22,063,016
- Total liabilities, end of year
- $1,361
- Net assets, end of year
- $22,061,655
- Fair market value of assets
- $22,063,016
- Qualifying distributions
- $723,100
- Net investment income
- $892,349
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 |
|---|---|---|---|
| Leah Levy c/o 44 Montgomery St Ste 1305, San Francisco, CA 94104 | Trustee/Dir. | 45 | $221,000 |
| Dawn Troy 44 Montgomery Street Ste 1305, San Francisco, CA 94104 | Archivist Highest-paid employee | 35 | $90,673 |
| Carly Sitko 44 Montgomery Street Ste 1305, San Francisco, CA 94104 | Archivist Highest-paid employee | 40 | $85,563 |
| Jane Green c/o 44 Montgomery St Ste 1305, San Francisco, CA 94104 | Trustee | 1 | $0 |
| Diane Frankel c/o 44 Montgomery St Ste 1305, San Francisco, CA 94104 | Trustee | 1 | $0 |
990-PF for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Leah Levy c/o 44 Montgomery St Ste 1305, San Francisco, CA 94104 | Trustee/Dir. | 45 | $210,000 |
| Dawn Troy 44 Montgomery Street Ste 1305, San Francisco, CA 94104 | Archivist Highest-paid employee | 35 | $82,815 |
| Carly Sitko 44 Montgomery Street Ste 1305, San Francisco, CA 94104 | Archivist Highest-paid employee | 40 | $80,864 |
| Jane Green c/o 44 Montgomery St Ste 1305, San Francisco, CA 94104 | Trustee | 1 | $0 |
| Diane Frankel c/o 44 Montgomery St Ste 1305, San Francisco, CA 94104 | Trustee | 1 | $0 |
990-PF for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Leah Levy c/o 44 Montgomery St Ste 1305, San Francisco, CA 94104 | Trustee/Dir. | 45 | $211,501 |
| Dawn Troy 44 Montgomery Street Ste 1305, San Francisco, CA 94104 | Archivist Highest-paid employee | 32 | $81,342 |
| Carly Sitko 44 Montgomery Street Ste 1305, San Francisco, CA 94104 | Archivist Highest-paid employee | 32 | $76,557 |
| Jane Green c/o 44 Montgomery St Ste 1305, San Francisco, CA 94104 | Trustee | 1 | $0 |
| Diane Frankel c/o 44 Montgomery St Ste 1305, San Francisco, CA 94104 | Trustee | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 1451 LINCOLN ST, BERKELEY, CA 94702-1228
- In care of
- % FONTANELLO DUFFIELD & OTAKE
- Signed the 990-PF
- Leah Levy, Trustee/Dir.
- Phone
- (510) 845-7629
- Website
- www.jaydefeo.org
- Return prepared by
- Fontanello Duffield & Otake LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 94-6642644 or by the name JAY DEFEO 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
- 94-6642644
- 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
- 1998
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T60Z)
- Assets (IRS master file)
- $22,063,016
- Income (IRS master file)
- $892,349
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $892,349 | $787,835 | $22,063,016 | IRS |
| 990-PF | December 2024 | $305,260 | $1,016,713 | $21,750,730 | IRS |
| 990-PF | December 2023 | $767,071 | $860,566 | $22,467,729 | 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 94-6642644).
Questions about JAY DEFEO FOUNDATION
- What is the EIN of JAY DEFEO FOUNDATION?
- The employer identification number (EIN) of JAY DEFEO FOUNDATION is 94-6642644.
- Is JAY DEFEO FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1998.
- Are donations to JAY DEFEO FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does JAY DEFEO FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of JAY DEFEO 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 JAY DEFEO 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 JAY DEFEO FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 5 people; 3 received compensation from the organization, the highest $221,000 (Leah Levy, Trustee/Dir.).
- How much revenue does JAY DEFEO FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $892,349, expenses of $787,835 and total assets of $22,063,016 at year end.
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