ROY AND RUTH SEIBEL FAM FOUNDATION: Form 990PF, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
ROY AND RUTH SEIBEL FAM FOUNDATION (EIN 20-6408919)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-12
IRS object ID
202631329349101548
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)
Return2026-05-12T14:32:10-04:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN474753799PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1THE ZLC GROUP CPAS LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12399 SWEET HOME RDAddressLine1Txt
CityAMHERSTCityNm
State AbbreviationNYStateAbbreviationCd
ZIP14228ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN206408919EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ROY AND RUTH SEIBEL FAMILYBusinessNameLine1Txt
Business Name Line2FOUNDATIONBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlROYABusinessNameControlTxt
Phone7168325537PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1401 EAST 89TH STREET APT 15BAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP101287015ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSUSAN J SEIBELPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone7168325537PhoneNum
Signature2026-05-04SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJUDITH C OUN CPAPreparerPersonNm
PTINP00238213PTIN
Phone7168399001PhoneNum
Preparation2026-05-04PreparationDt
Self EmployedYes (X)SelfEmployedInd
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$1,282,794FMVAssetsEOYAmt
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$2InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$2InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$2InterestOnSavingsAdjNetIncmAmt
Dividends Rev And Expnss$10,638DividendsRevAndExpnssAmt
Dividends Net Invst Incm$10,638DividendsNetInvstIncmAmt
Dividends Adj Net Incm$10,638DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss$24,808NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$330,363GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$24,808CapGainNetIncmNetInvstIncmAmt
Net ST Capital Gain Adj Net Incm$4,598NetSTCapitalGainAdjNetIncmAmt
Total Rev And Expnss$35,448TotalRevAndExpnssAmt
Total Net Invst Incm$35,448TotalNetInvstIncmAmt
Total Adj Net Incm$15,238TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$1,595AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$797AccountingFeesNetInvstIncmAmt
Accounting Fees Chrtbl Prps$798AccountingFeesChrtblPrpsAmt
Other Prof Fees Rev And Expnss$19,427OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm$19,427OtherProfFeesNetInvstIncmAmt
Other Expenses Rev And Expnss$303OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl$303OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$21,325TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$20,224TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$1,101TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$60,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$60,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$81,325TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$20,224TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$61,101TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$45,877ExcessRevenueOverExpensesAmt
Net Investment Income$15,224NetInvestmentIncomeAmt
Adjusted Net Income$15,238AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$6,150CashBOYAmt
Cash EOY$19,949CashEOYAmt
Cash EOYFMV$19,949CashEOYFMVAmt
Sav And Temp Cash Invst BOY$2SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$81SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$81SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY$1,264,580CorporateStockBOYAmt
Corporate Stock EOY$1,262,764CorporateStockEOYAmt
Corporate Stock EOYFMV$1,262,764CorporateStockEOYFMVAmt
Total Assets BOY$1,270,732TotalAssetsBOYAmt
Total Assets EOY$1,282,794TotalAssetsEOYAmt
Total Assets EOYFMV$1,282,794TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$1,270,732NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$1,282,794NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$1,270,732TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$1,282,794TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$1,270,732TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$1,282,794TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$1,270,732TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$45,877ExcessRevenueOverExpensesAmt
Subtotal$1,224,855SubtotalAmt
Other Decreases-$57,939OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$1,282,794TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (7 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmtAcquiredAcquiredDtSoldSoldDt
61,736.81 SH FIDELITYINV MMP$61,737$61,737
683.19 SH FIDELITY INV MMP$683$683
PERSHING ST COVEREDP$18,225$13,627$4,598$4,598
PERSHING LT COVEREDP$210,217$226,905-$16,688-$16,688
22 SHARES MASTERCARD INCP$10,847$349$10,498$10,4982009-04-172025-04-10
115 SHARES SCHWAB CHARLES CORPP$10,502$1,685$8,817$8,8172006-01-26
144 SHARES AMPHENOL CORPP$18,152$569$17,583$17,5832009-07-072025-10-09
FieldValueIRS element (for citing)
Capital Gain Net Income$24,808CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss$4,598NetShortTermCapitalGainLossAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$212InvestmentIncomeExciseTaxAmt
Subtotal$212SubtotalAmt
Tax Based On Investment Income$212TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$1,680EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$1,680TotalPaymentsAndCreditsAmt
Overpayment$1,468OverpaymentAmt
Applied To ES Tax$0AppliedToESTaxAmt
Refund$1,468RefundAmt

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
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
Individual With BooksSUSAN J SEIBELIndividualWithBooksNm
Phone7168325537PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1401 E 89TH STREET APT 15BAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10128ZIPCd
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 (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
SUSAN J SEIBEL
401 E 89TH STREET APT 15BNEW YORKNY10128TRUSTEE2.00$0$0$0
ROY E SEIBEL JR
PO BOX 580DAMARISCOTTAME04543TRUSTEE1.00$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$1,288,877AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$22,914AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$1,311,791TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$1,311,791AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$19,677CashDeemedCharitableAmt
Net Vl Noncharitable Assets$1,292,114NetVlNoncharitableAssetsAmt
Minimum Investment Return$64,606MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$64,606MinimumInvestmentReturnAmt
Tax Based On Investment Income$212TaxBasedOnInvestmentIncomeAmt
Total Tax$212TotalTaxAmt
Distributable Before Adj$64,394DistributableBeforeAdjAmt
Distributable Before Ded$64,394DistributableBeforeDedAmt
Distributable As Adjusted$64,394DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$61,101ExpensesAndContributionsAmt
Qualifying Distributions$61,101QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$64,394DistributableAsAdjustedAmt
Undistributed Income PY$57,695UndistributedIncomePYAmt
Qualifying Distributions$61,101QualifyingDistributionsAmt
Applied To Year1$57,695AppliedToYear1Amt
Applied To Current Year$3,406AppliedToCurrentYearAmt
Undistributed Income CY$60,988UndistributedIncomeCYAmt

Supplementary Information SupplementaryInformationGrp

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

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (7 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
BUFFALO OLMSTEAD PARKS CONSERVANCY
84 PARKSIDE AVENUEBUFFALONY14214NONEPCCHARITABLE$5,000
BUFFALO PHILHARMONIC ORCHESTRA
786 DELAWARE AVENUEBUFFALONY14209NONEPCCHARITABLE$25,000
FRIENDS OF THE NIGHT PEOPLE
394 HUDSON STREETBUFFALONY14201NONEPCCHARITABLE$5,000
BUFFALO TORONTO PUBLIC MEDIA
HORIZONS PLAZA POBOX 1263BUFFALONY14240NONEPCCHARITABLE$5,000
JERSEY CITY BALLET
189 BRUNSWICK ST 3RDFLOORJERSEY CITYNJ07302NONEPCCHARITABLE$5,000
MYRIAD USA
551 5TH AVE SUITE 2400NEW YORKNY10176NONEPCCHARITABLE$5,000
DAMARISCOTTA HISTORICAL SOCIETY
3 CHAPMAN STDAMARISCOTTAME04543NONEPCCHARITABLE$10,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$60,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$2ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$10,638ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion$24,808ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$35,448ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$35,448TotalIncomeProducingActyAmt

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)
CategoryACCOUNTINGCategoryTxt
Amt$1,595Amt
Net Investment Income$797NetInvestmentIncomeAmt
Disbursements Charitable Prps$798DisbursementsCharitablePrpsAmt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

FieldValueIRS element (for citing)
StockCORP STOCK INVESTMENTStockNm
EOY Book Value$1,262,764EOYBookValueAmt
EOYFMV$1,262,764EOYFMVAmt

Other Decreases Schedule OtherDecreasesSchedule

Other Decreases Detail OtherDecreasesDetail (2 entries)

DescDescAmtAmt
UNREALIZED GAIN-$59,984
PREPAID TAX$2,045

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (3 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
EXPENSES
STATE FILING FEE$250$250
PUBLIC NOTICE$53$53

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryINVESTMENT EXPENSESCategoryTxt
Amt$19,427Amt
Net Investment Income$19,427NetInvestmentIncomeAmt

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