BETA

PETER M SACERDOTE FOUNDATION: Form 990PF, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
PETER M SACERDOTE FOUNDATION (EIN 13-3102940)
Tax period
2025-03-01 to 2026-02-28
Filed
2026-07-14
IRS object ID
202641979349100414
Schema version
2025v4.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-07-14T11:11:33-05:00ReturnTs
Tax Period End2026-02-28TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1ERNST & YOUNG US LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1200 CLARENDON STREETAddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02116ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2025-03-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN133102940EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1The Peter M Sacerdote FoundationBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% ERNST & YOUNG US LLPInCareOfNm
Business Name ControlPETEBusinessNameControlTxt
Phone2127733000PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11040 Fifth Avenue Suite Apt 11AAddressLine1Txt
CityNew YorkCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10028ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonBonnie LEE SacerdotePersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone2127733000PhoneNum
Signature2026-07-10SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonROBERT NEWCOMBPreparerPersonNm
PTINP01293920PTIN
Phone6172662000PhoneNum
Preparation2026-07-10PreparationDt
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$29,671,948FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$0ContriRcvdRevAndExpnssAmt
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$93,032InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$93,032InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss$498,357DividendsRevAndExpnssAmt
Dividends Net Invst Incm$498,357DividendsNetInvstIncmAmt
Total Rev And Expnss$591,389TotalRevAndExpnssAmt
Total Net Invst Incm$591,389TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$0CompOfcrDirTrstRevAndExpnssAmt
Accounting Fees Rev And Expnss$5,614AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$2,807AccountingFeesNetInvstIncmAmt
Accounting Fees Adj Net Incm$0AccountingFeesAdjNetIncmAmt
Accounting Fees Chrtbl Prps$2,807AccountingFeesChrtblPrpsAmt
Taxes Rev And Expnss$10,356TaxesRevAndExpnssAmt
Other Expenses Rev And Expnss$1,500OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl$1,500OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$17,470TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$2,807TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Adj Net Incm$0TotOprExpensesAdjNetIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$4,307TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$75,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$75,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$92,470TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$2,807TotalExpensesNetInvstIncmAmt
Total Expenses Adj Net Incm$0TotalExpensesAdjNetIncmAmt
Total Expenses Dsbrs Chrtbl$79,307TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$498,919ExcessRevenueOverExpensesAmt
Net Investment Income$588,582NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$7,753CashBOYAmt
Cash EOY$3,583CashEOYAmt
Cash EOYFMV$3,583CashEOYFMVAmt
Sav And Temp Cash Invst BOY$2,192,622SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$2,490,348SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$2,490,348SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY$56,916CorporateStockBOYAmt
Corporate Stock EOY$56,916CorporateStockEOYAmt
Corporate Stock EOYFMV$6,406,200CorporateStockEOYFMVAmt
Corporate Bonds BOY$10,405,783CorporateBondsBOYAmt
Corporate Bonds EOY$10,611,146CorporateBondsEOYAmt
Corporate Bonds EOYFMV$12,644,417CorporateBondsEOYFMVAmt
Other Investments BOY$596,342OtherInvestmentsBOYAmt
Other Investments EOY$596,342OtherInvestmentsEOYAmt
Other Investments EOYFMV$8,127,400OtherInvestmentsEOYFMVAmt
Total Assets BOY$13,259,416TotalAssetsBOYAmt
Total Assets EOY$13,758,335TotalAssetsEOYAmt
Total Assets EOYFMV$29,671,948TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Capital Stock BOY$13,259,416CapitalStockBOYAmt
Capital Stock EOY$13,758,335CapitalStockEOYAmt
Tot Net Ast Or Fund Balances BOY$13,259,416TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$13,758,335TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$13,259,416TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$13,758,335TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$13,259,416TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$498,919ExcessRevenueOverExpensesAmt
Subtotal$13,758,335SubtotalAmt
Tot Net Ast Or Fund Balances EOY$13,758,335TotNetAstOrFundBalancesEOYAmt
FieldValueIRS element (for citing)
Cap Gains Loss Tx Invst Incm DetailCapGainsLossTxInvstIncmDetail

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$8,181InvestmentIncomeExciseTaxAmt
Subtotal$8,181SubtotalAmt
Tax Based On Investment Income$8,181TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$7,000EstimatedPlusOvpmtIncmTxAmt
Exempt Frgn Org Tax Wthld At Srce$0ExemptFrgnOrgTaxWthldAtSrceAmt
Total Payments And Credits$7,000TotalPaymentsAndCreditsAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Es Penalty$106EsPenaltyAmt
Tax Due$1,287TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateNYOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1ERNST & YOUNG US LLPBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2127733000PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1ONE MANHATTAN WESTAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP100018604ZIPCd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYfalseUndistributedIncomePYInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
BONNIE LEE SACERDOTE
1040 Fifth AvenueNew YorkNY10028TRUSTEE1.0$0$0$0
ALEXANDER L SACERDOTE
1040 Fifth AvenueNew YorkNY10028TRUSTEE1.0$0$0$0
LAURENCE A SACERDOTE
1040 Fifth AvenueNew YorkNY10028TRUSTEE1.0$0$0$0
ALISA ANN SACERDOTE-BROCKELMAN
1040 Fifth AvenueNew YorkNY10028TRUSTEE1.0$0$0$0

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

FieldValueIRS element (for citing)
Description1NONEDescription1Txt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1NONEDescription1Txt
Description2NONEDescription2Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$25,793,653AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$2,331,815AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$28,125,468TotalFMVOfUnusedAssetsAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$28,125,468AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$421,882CashDeemedCharitableAmt
Net Vl Noncharitable Assets$27,703,586NetVlNoncharitableAssetsAmt
Minimum Investment Return$1,385,179MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$1,385,179MinimumInvestmentReturnAmt
Tax Based On Investment Income$8,181TaxBasedOnInvestmentIncomeAmt
Total Tax$8,181TotalTaxAmt
Distributable Before Adj$1,376,998DistributableBeforeAdjAmt
Distributable Before Ded$1,376,998DistributableBeforeDedAmt
Distributable As Adjusted$1,376,998DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$79,307ExpensesAndContributionsAmt
Program Related Invst Total$0ProgramRelatedInvstTotalAmt
Charitable Assets Acquis Paid$0CharitableAssetsAcquisPaidAmt
Set Aside Suitability Test$0SetAsideSuitabilityTestAmt
Set Aside Cash Distri Test$0SetAsideCashDistriTestAmt
Qualifying Distributions$79,307QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$1,376,998DistributableAsAdjustedAmt
Undistributed Income PY$69,000UndistributedIncomePYAmt
Prior Year12023PriorYear1Yr
Prior Year22022PriorYear2Yr
Prior Year32021PriorYear3Yr
Total For Prior Years$0TotalForPriorYearsAmt
Qualifying Distributions$79,307QualifyingDistributionsAmt
Applied To Year1$69,000AppliedToYear1Amt
Applied To Current Year$10,307AppliedToCurrentYearAmt
Remaining Distri From Corpus$0RemainingDistriFromCorpusAmt
Total Corpus$0TotalCorpusAmt
Prior Year Undistributed Incm$0PriorYearUndistributedIncmAmt
Taxable1$0Taxable1Amt
Undistributed Income CY$1,366,691UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$0ExcessDistriCyovToNextYrAmt
Excess From Current Year$0ExcessFromCurrentYearAmt
FieldValueIRS element (for citing)
Private Operating FoundationsPrivateOperatingFoundationsGrp

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerNONEContributingManagerNm
Shareholder ManagerNONEShareholderManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (5 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
Greenwich Country Day School Inc
PO BOX 623GreenwichCT60623NONEPCGeneral Purpose$25,000
The Greenwich Land Trust Inc
370 ROUND HILL RDGreenwichCT068313300NONEPCGeneral Purpose$10,000
Taft School Corporation
110 WOODBURY RDWatertownCT067952130NONEPCGeneral Purpose$20,000
Boys & Girls Clubs of America
1275 Peachtree StreetAtlantaGA30309NONEPCGeneral Purpose$10,000
Greenwich Historical Society
47 Strickland RoadCos CobCT06807NONEPCGeneral Purpose$10,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$75,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

FieldValueIRS element (for citing)
Fees Contracts From Govt AgFeesContractsFromGovtAgGrp
Membership Dues And AssmntMembershipDuesAndAssmntGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$93,032ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$498,357ExclusionAmt
FieldValueIRS element (for citing)
Net Rntl Incm Re Debt Fincd PropNetRntlIncmReDebtFincdPropGrp
Net Rntl Incm Re Not Debt Fincd PropNetRntlIncmReNotDebtFincdProp
Net Rental Income Personal PropNetRentalIncomePersonalPropGrp
Other Investment IncomeOtherInvestmentIncomeGrp
Gain Sales Ast Oth Than InvntryGainSalesAstOthThanInvntryGrp
Net Income Loss From Special EvtNetIncomeLossFromSpecialEvtGrp
Gross Profit Loss Sls Of InvntryGrossProfitLossSlsOfInvntryGrp

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$591,389ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$591,389TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryACCOUNTING FEESCategoryTxt
Amt$5,614Amt
Net Investment Income$2,807NetInvestmentIncomeAmt
Disbursements Charitable Prps$2,807DisbursementsCharitablePrpsAmt

All Oth Prog Rltd Investments Sch AllOthProgRltdInvestmentsSch

All Other Program Related Invst AllOtherProgramRelatedInvstGrp

FieldValueIRS element (for citing)
DescNONEDesc

Depreciation Schedule DepreciationSchedule

Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule

Investments Corporate Bonds InvestmentsCorporateBondsGrp (3 entries)

BondBondNmEOY Book ValueEOYBookValueAmtEOYFMVEOYFMVAmt
WELLS FARGO & CO$932,300$1,847,985
GS ST CONSERVATIVE CLS P$4,676,759$4,740,432
BERKSHIRE HATHAWAY INC$5,002,087$6,056,000

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

FieldValueIRS element (for citing)
StockQUALCOMM INC CMNStockNm
EOY Book Value$56,916EOYBookValueAmt
EOYFMV$6,406,200EOYFMVAmt

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp

FieldValueIRS element (for citing)
Category Or ItemVANECK SEMICONDUCTOR ETFCategoryOrItemTxt
Listed At Cost Or FMVAT COSTListedAtCostOrFMVCd
Book Value$596,342BookValueAmt
EOYFMV$8,127,400EOYFMVAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

FieldValueIRS element (for citing)
DescSTATE FILING FEESDesc
Revenue And Expenses Per Books$1,500RevenueAndExpensesPerBooksAmt
Disbursements Charitable Prps$1,500DisbursementsCharitablePrpsAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryEXCISE TAXES PAIDCategoryTxt
Amt$10,356Amt

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