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THE SAMUEL LYON CHARITABLE FOUNDATION INC: Form 990PF, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
THE SAMUEL LYON CHARITABLE FOUNDATION INC (EIN 31-6651291)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-15
IRS object ID
202621359349103082
Schema version
2025v4.0
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)
Return2026-05-15T13:43:51-04:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN610713437PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BOWDEN & WOOD PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1304 MIDDLETOWN PARK PLACEAddressLine1Txt
CityLOUISVILLECityNm
State AbbreviationKYStateAbbreviationCd
ZIP402432555ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN316651291EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE SAMUEL LYON CHARITABLEBusinessNameLine1Txt
Business Name Line2FOUNDATION INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlSAMUBusinessNameControlTxt
Phone5025871283PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1712 BRAEVIEW ROADAddressLine1Txt
CityLOUISVILLECityNm
State AbbreviationKYStateAbbreviationCd
ZIP40206ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSHELDON M YOFFEPersonNm
Person TitleTRUSTEEPersonTitleTxt
Signature2026-05-13SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJESSICA ENGLERPreparerPersonNm
PTINP02037021PTIN
Phone5025830262PhoneNum
Preparation2026-05-13PreparationDt
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$1,683,129FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$104InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$104InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss$36,266DividendsRevAndExpnssAmt
Dividends Net Invst Incm$36,266DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$83,775NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$121,366GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$83,775CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$120,145TotalRevAndExpnssAmt
Total Net Invst Incm$120,145TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss$1,100AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$550AccountingFeesNetInvstIncmAmt
Accounting Fees Chrtbl Prps$550AccountingFeesChrtblPrpsAmt
Taxes Rev And Expnss$1,760TaxesRevAndExpnssAmt
Other Expenses Rev And Expnss$325OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$162OtherExpensesNetInvstIncmAmt
Other Expenses Dsbrs Chrtbl$163OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$3,185TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$712TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$713TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$78,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$78,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$81,185TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$712TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$78,713TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$38,960ExcessRevenueOverExpensesAmt
Net Investment Income$119,433NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$3,576CashBOYAmt
Cash EOY$2,717CashEOYAmt
Cash EOYFMV$2,717CashEOYFMVAmt
Other Investments BOY$977,794OtherInvestmentsBOYAmt
Other Investments EOY$1,017,613OtherInvestmentsEOYAmt
Other Investments EOYFMV$1,680,412OtherInvestmentsEOYFMVAmt
Total Assets BOY$981,370TotalAssetsBOYAmt
Total Assets EOY$1,020,330TotalAssetsEOYAmt
Total Assets EOYFMV$1,683,129TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Retained Earning BOY$981,370RetainedEarningBOYAmt
Retained Earning EOY$1,020,330RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$981,370TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$1,020,330TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$981,370TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$1,020,330TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$981,370TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$38,960ExcessRevenueOverExpensesAmt
Subtotal$1,020,330SubtotalAmt
Tot Net Ast Or Fund Balances EOY$1,020,330TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp

FieldValueIRS element (for citing)
PropertyMORGAN STANLEYPropertyDesc
How AcquiredPHowAcquiredCd
Sold2025-12-02SoldDt
Gross Sales Price$62,292GrossSalesPriceAmt
Cost Or Other Basis$37,591CostOrOtherBasisAmt
Gain Or Loss$24,701GainOrLossAmt
Gains Minus Excess Or Losses$24,701GainsMinusExcessOrLossesAmt
FieldValueIRS element (for citing)
Capital Gain Net Income$83,775CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$1,660InvestmentIncomeExciseTaxAmt
Subtotal$1,660SubtotalAmt
Tax Based On Investment Income$1,660TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$1,280EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$1,280TotalPaymentsAndCreditsAmt
Tax Due$380TaxDueAmt

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 SatisfiedfalseSection508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateKYOrgReportOrRegisterStateCd
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 Line1SHELDON M YOFFEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone5025871283PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1712 BRAEVIEW ROADAddressLine1Txt
CityLOUISVILLECityNm
State AbbreviationKYStateAbbreviationCd
ZIP40206ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

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
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 (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
SHELDON M YOFFE
712 BRAEVIEW ROADLOUISVILLEKY40206TRUSTEE0.50$0$0$0
ELAINE Y WEINBERG
6727 ELMCROFT CIRCLELOUISVILLEKY40241TRUSTEE000.00$0$0$0
MARLENE Y SCHAFFER
63 HARWOOD ROADLOUISVILLEKY40222TRUSTEE000.00$0$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$1,624,508AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$19,996AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$1,644,504TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$1,644,504AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$24,668CashDeemedCharitableAmt
Net Vl Noncharitable Assets$1,619,836NetVlNoncharitableAssetsAmt
Minimum Investment Return$80,992MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$80,992MinimumInvestmentReturnAmt
Tax Based On Investment Income$1,660TaxBasedOnInvestmentIncomeAmt
Total Tax$1,660TotalTaxAmt
Distributable Before Adj$79,332DistributableBeforeAdjAmt
Distributable Before Ded$79,332DistributableBeforeDedAmt
Distributable As Adjusted$79,332DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$78,713ExpensesAndContributionsAmt
Qualifying Distributions$78,713QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$79,332DistributableAsAdjustedAmt
Excess Distribution Cyov Yr2$5,349ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$933ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$6,282TotalExcessDistributionCyovAmt
Qualifying Distributions$78,713QualifyingDistributionsAmt
Applied To Current Year$78,713AppliedToCurrentYearAmt
Excess Distri Cyov App CY Corpus$619ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$619ExcessDistributionCyovAppCYAmt
Total Corpus$5,663TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$5,663ExcessDistriCyovToNextYrAmt
Excess From Year2$4,730ExcessFromYear2Amt
Excess From Year1$933ExcessFromYear1Amt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (28 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmtBusiness Name Line2RecipientBusinessName/BusinessNameLine2TxtAddress Line2RecipientUSAddress/AddressLine2Txt
BROOKLYN JEWISH CENTER CIRCLE
667 EASTERN PARKWAYBROOKLYNNY11213NONEPCSUPPORT$1,000
AMERICAN CANCER SOCIETY-KY
PO BOX 2167LEXINGTONKY40588NONEPCSUPPORT$1,250
AMERICAN HEART ASSOCIATION
240 WHITTINGTON PARKWAYLOUISVILLEKY40222NONEPCSUPPORT$1,250
HADASSAH
PO BOX 1100NEW YORKNY102681100NONEPCSUPPORT$1,250
HOSPARUS
6200 DUTCHMANS LANELOUISVILLEKY40205NONEPCSUPPORT$1,250
KENTUCKY HUMANE SOCIETY
1000 LYNDON LANE SUITE BLOUISVILLEKY40222NONEPCSUPPORT$1,000
KIDS CENTER FOR PEDIATRIC THERAPIES
982 EASTERN PARKWAYLOUISVILLEKY40217NONEPCSUPPORT$1,500
LOUISVILLE FREE PUBLIC LIBRARY
301 YORK STREETLOUISVILLEKY40203NONEPCSUPPORT$1,000
LOUISVILLE OLMSTEAD PARKS CONSERVAN
1299 TREVILIAN WAYLOUISVILLEKY40213NONEPCSUPPORT$1,500
MULTIPLE SCLEROSIS SOCIETY
214 OVERLOOK CIR STE 153BRENTWOODTN37027NONEPCSUPPORT$1,000INKY & TN CHAPTER
NATIONAL COUNCIL OF JEWISH WOMEN
1250 BARDSTOWN RD STE 26LOUISVILLEKY40204NONEPCSUPPORT$2,500
WHAS CRUSADE FOR CHILDREN
520 W CHESTNUT STREETLOUISVILLEKY40202NONEPCSUPPORT$1,500
HARBOR HOUSE OF LOUISVILLE
PO BOX 58219LOUISVILLEKY40268NONEPCSUPPORT$1,000
VISUALLY IMPAIRED PRESCHOOL SERVICE
1906 GOLDSMITH LANELOUISVILLEKY40218NONEPCSUPPORT$1,000
HOME OF THE INNOCENTS
1100 EAST MARKET STREETLOUISVILLEKY40206NONEPCSUPPORT$5,000
MEREDITH-DUNN LEARNING CENTER INC
3023 MELBOURNE AVELOUISVILLEKY40220NONEPCSUPPORT$5,000
NORTHWESTERN ANNUAL FUND
1201 DAVIS STREETEVANSTONIL60208NONEPCSUPPORT$5,000
JEWISH FAMILY & CAREER SERVICES
2821 KLEMPNER WAYLOUISVILLEKY40205NONEPCSUPPORT$11,000
KENESETH ISRAEL CONGREGATION
2531 TAYLORSVILLE ROADLOUISVILLEKY40205NONEPCSUPPORT$18,000
THE TEMPLE
5101 US HIGHWAY 42LOUISVILLEKY40241NONEPCSUPPORT$8,500
POWER FOR PARKINSON'S
5555 NORTH LAMAR STE C10AUSTINTX78751NONEPCSUPPORT$500
VOLUNTEERS OF AMERICA MID-STATES
570 SOUTH FOURTH STREETLOUISVILLEKY40202NONEPCSUPPORT$500STE 100
MT SINAI HEALTH SYSTEM
ONE GUSTAVE L LEVY PLACENEW YORKNY100296574NONEPCSUPPORT$2,000OFFICE OF DEVELOPMENTBOX 1049
TRINITY PRESBYTERIAN
10200 SHELBYVILLE ROADLOUISVILLEKY40223NONEPCSUPPORT$500
DAY SPRING
3430 DAY SPRING COURTLOUISVILLEKY40213NONEPCSUPPORT$500
TEMPLE SHOLOM
3480 N LAKE SHORE DRIVECHICAGOIL60657NONEPCSUPPORT$1,000
MERCY ACADEMY
5801 FEGENBUSH LANELOUISVILLEKY40228NONEPCSUPPORT$2,000
LOUISVILLE VAAD HAKASHRUTH
PO BOX 5362LOUISVILLEKY402550362NONEPCSUPPORT$500
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$78,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$104ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$36,266ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$83,775ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$120,145ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$120,145TotalIncomeProducingActyAmt

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)
CategoryBOWDEN & WOODCategoryTxt
Amt$1,100Amt
Net Investment Income$550NetInvestmentIncomeAmt
Disbursements Charitable Prps$550DisbursementsCharitablePrpsAmt

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp

FieldValueIRS element (for citing)
Category Or ItemMORGAN STANLEYCategoryOrItemTxt
Listed At Cost Or FMVAT COSTListedAtCostOrFMVCd
Book Value$1,017,613BookValueAmt
EOYFMV$1,680,412EOYFMVAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
EXPENSES
BANK FEES$325$162$163

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryFEDERAL EXCISE TAXCategoryTxt
Amt$1,760Amt

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