Elmar Fund

New York, NY
Tax-exempt since July 1992
EIN: 13-3635649

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Type of Nonprofit

Designated as a 501(c)(3) Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Donations to this organization are tax deductible.

Revenue

$235k (2025)

Expenses

$194k (2025)

Total Assets

$2.98M (2025)

Total Liabilities

$0 (2025)

Source: Form 990 tax filings from 2011 to 2025

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Sept.
2025

Revenue

$235,231

Expenses

$194,445

Net Income

$40,786

Net Assets

$2,982,043

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$60,600	25.8%
Interest Revenue	$0
Dividends	$50,111	21.3%
Sales of Assets	$124,520	52.9%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$158,165	81.3%
Compensation of Officers*	$6,000	3.1%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$2,982,043
Total Liabilities	$0
Net Assets	$2,982,043

Compensation

Key Employees and Officers	Compensation	Other
Elisabeth Lerner (V Pres & Secretary)	$6,000	$0
Laurence Lerner (President)	$0	$0
Roxane Previty (Treasurer)	$0	$0

990-PF

Filed on Feb. 10, 2026

Primary tax return for a private foundation's activities, finances, and governance

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Fiscal Year Ending Sept.
2024

Revenue

$293,475

Expenses

$148,230

Net Income

$145,245

Net Assets

$2,928,351

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$60,000	20.4%
Interest Revenue	$0
Dividends	$52,619	17.9%
Sales of Assets	$180,856	61.6%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$109,101	73.6%
Compensation of Officers*	$6,000	4.0%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$2,928,351
Total Liabilities	$0
Net Assets	$2,928,351

Compensation

Key Employees and Officers	Compensation	Other
Elisabeth Lerner (V Pres & Secretary)	$6,000	$0
Laurence Lerner (President)	$0	$0
Eugene Brenwasser (Treasurer)	$0	$0

990-PF

Filed on Dec. 2, 2024

Primary tax return for a private foundation's activities, finances, and governance

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Fiscal Year Ending Sept.
2023

Revenue

$231,438

Expenses

$209,047

Net Income

$22,391

Net Assets

$2,327,565

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$60,250	26.0%
Interest Revenue	$0
Dividends	$49,058	21.2%
Sales of Assets	$122,125	52.8%
Other Income	$5	0.0%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$183,190	87.6%
Compensation of Officers*	$6,000	2.9%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$2,327,565
Total Liabilities	$0
Net Assets	$2,327,565

Compensation

Key Employees and Officers	Compensation	Other
Elisabeth Lerner (V Pres & Secretary)	$6,000	$0
Laurence Lerner (President)	$0	$0
Eugene Brenwasser (Treasurer)	$0	$0

990-PF

Filed on Feb. 7, 2024

Primary tax return for a private foundation's activities, finances, and governance

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Fiscal Year Ending Sept.
2022

Revenue

$93,523

Expenses

$173,847

Net Income

-$80,324

Net Assets

$2,088,192

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$60,000	64.2%
Interest Revenue	$0
Dividends	$46,301	49.5%
Sales of Assets	-$12,785
Other Income	$7	0.0%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$140,390	80.8%
Compensation of Officers*	$6,000	3.5%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$2,088,192
Total Liabilities	$0
Net Assets	$2,088,192

Compensation

Key Employees and Officers	Compensation	Other
Elisabeth Lerner (V Pres & Secretary)	$6,000	$0
Laurence Lerner (President)	$0	$0
Eugene Brenwasser (Treasurer)	$0	$0

990-PF

Filed on Jan. 12, 2023

Primary tax return for a private foundation's activities, finances, and governance

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Fiscal Year Ending Sept.
2021

Revenue

$232,177

Expenses

$261,092

Net Income

-$28,915

Net Assets

$2,630,473

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$60,000	25.8%
Interest Revenue	$0
Dividends	$45,903	19.8%
Sales of Assets	$125,844	54.2%
Other Income	$430	0.2%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$230,994	88.5%
Compensation of Officers*	$6,000	2.3%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$2,630,473
Total Liabilities	$0
Net Assets	$2,630,473

Compensation

Key Employees and Officers	Compensation	Other
Elisabeth Lerner (V Pres & Secretary)	$6,000	$0
Laurence Lerner (President)	$0	$0
Eugene Brenwasser (Treasurer)	$0	$0

990-PF

Filed on Feb. 9, 2022

Primary tax return for a private foundation's activities, finances, and governance

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Fiscal Year Ending Sept.
2020

Revenue

$231,252

Expenses

$275,505

Net Income

-$44,253

Net Assets

$2,170,455

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$60,011	26.0%
Interest Revenue	$0
Dividends	$59,970	25.9%
Sales of Assets	$110,953	48.0%
Other Income	$318	0.1%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$247,201	89.7%
Compensation of Officers*	$6,000	2.2%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$2,170,456
Total Liabilities	$1
Net Assets	$2,170,455

Compensation

Key Employees and Officers	Compensation	Other
Elisabeth Lerner (V Pres & Secretary)	$6,000	$0
Laurence Lerner (President)	$0	$0
Kathleen B Lipkins (Treasurer)	$0	$0

990-PF

Filed on Dec. 11, 2020

Primary tax return for a private foundation's activities, finances, and governance

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Fiscal Year Ending Sept.
2019

Revenue

$253,789

Expenses

$253,109

Net Income

$680

Net Assets

$2,408,486

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$62,060	24.5%
Interest Revenue	$0
Dividends	$61,395	24.2%
Sales of Assets	$129,986	51.2%
Other Income	$348	0.1%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$226,257	89.4%
Compensation of Officers*	$6,000	2.4%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$2,408,486
Total Liabilities	$0
Net Assets	$2,408,486

Compensation

Key Employees and Officers	Compensation	Other
Elisabeth Lerner (V Pres & Secretary)	$6,000	$0
Laurence Lerner (President)	$0	$0
Kathleen B Lipkins (Treasurer)	$0	$0

990-PF

Filed on Oct. 24, 2019

Primary tax return for a private foundation's activities, finances, and governance

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Fiscal Year Ending Sept.
2018

Revenue

$159,974

Expenses

$267,566

Net Income

-$107,592

Net Assets

$2,470,263

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$60,549	37.8%
Interest Revenue	$0
Dividends	$54,518	34.1%
Sales of Assets	$44,896	28.1%
Other Income	$11	0.0%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$237,034	88.6%
Compensation of Officers*	$6,000	2.2%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$2,470,263
Total Liabilities	$0
Net Assets	$2,470,263

Compensation

Key Employees and Officers	Compensation	Other
Elisabeth Lerner (V Pres & Secretary)	$6,000	$0
Laurence Lerner (President)	$0	$0
Kathleen B Lipkins (Treasurer)	$0	$0

990-PF

Filed on Dec. 19, 2018

Primary tax return for a private foundation's activities, finances, and governance

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Fiscal Year Ending Sept.
2017

Revenue

$285,254

Expenses

$287,331

Net Income

-$2,077

Net Assets

$2,396,571

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$60,546	21.2%
Interest Revenue	$0
Dividends	$50,208	17.6%
Sales of Assets	$174,495	61.2%
Other Income	$5	0.0%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$252,761	88.0%
Compensation of Officers*	$6,000	2.1%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$2,396,571
Total Liabilities	$0
Net Assets	$2,396,571

Compensation

Key Employees and Officers	Compensation	Other
Elisabeth Lerner (V Pres & Secretary)	$6,000	$0
Laurence Lerner (President)	$0	$0
Kathleen B Lipkins (Treasurer)	$0	$0

990-PF

Filed on Jan. 17, 2018

Primary tax return for a private foundation's activities, finances, and governance

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Fiscal Year Ending Sept.
2016

Revenue

$377,738

Expenses

$226,000

Net Income

$151,738

Net Assets

$2,374,423

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$64,759	17.1%
Interest Revenue	$0
Dividends	$48,537	12.8%
Sales of Assets	$264,442	70.0%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$211,119	93.4%
Compensation of Officers*	$6,000	2.7%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$2,374,423
Total Liabilities	$0
Net Assets	$2,374,423

Compensation

Key Employees and Officers	Compensation	Other
Elisabeth Lerner (V Pres & Secretary)	$6,000	$0
Laurence Lerner (President)	$0	$0
Kathleen B Lipkins (Treasurer)	$0	$0

990-PF

Filed on Jan. 23, 2017

Primary tax return for a private foundation's activities, finances, and governance

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Fiscal Year Ending Sept.
2015

Revenue

$272,886

Expenses

$179,831

Net Income

$93,055

Net Assets

$1,563,242

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$64,734	23.7%
Interest Revenue	$0
Dividends	$53,110	19.5%
Sales of Assets	$154,940	56.8%
Other Income	$102	0.0%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$157,468	87.6%
Compensation of Officers*	$6,000	3.3%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$1,563,242
Total Liabilities	$0
Net Assets	$1,563,242

Compensation

Key Employees and Officers	Compensation	Other
Elisabeth Lerner (V Pres & Secretary)	$6,000	$0
Laurence Lerner (President)	$0	$0
Kathleen B Lipkins (Treasurer)	$0	$0

990-PF

Filed on Feb. 8, 2016

Primary tax return for a private foundation's activities, finances, and governance

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Fiscal Year Ending Sept.
2014

Revenue

$104,555

Expenses

$159,279

Net Income

-$54,724

Net Assets

$1,470,187

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$30,675	29.3%
Interest Revenue	$0
Dividends	$44,051	42.1%
Sales of Assets	$29,829	28.5%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$136,456	85.7%
Compensation of Officers*	$6,000	3.8%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$1,470,187
Total Liabilities	$0
Net Assets	$1,470,187

Compensation

Key Employees and Officers	Compensation	Other
Elisabeth Lerner (V Pres & Secretary)	$6,000	$0
Laurence Lerner (President)	$0	$0
Kathleen B Lipkins (Treasurer)	$0	$0

990-PF

Filed on Feb. 12, 2015

Primary tax return for a private foundation's activities, finances, and governance

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Fiscal Year Ending Sept.
2013

Revenue

$257,430

Expenses

$146,950

Net Income

$110,480

Net Assets

$1,524,910

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$43,238	16.8%
Sales of Assets	$214,192	83.2%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$123,299	83.9%
Compensation of Officers*	$6,000	4.1%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$1,524,911
Total Liabilities	$1
Net Assets	$1,524,910

990-PF

Filed on March 21, 2014

Primary tax return for a private foundation's activities, finances, and governance

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Fiscal Year Ending Sept.
2012

Revenue

$100,903

Expenses

$153,997

Net Income

-$53,094

Net Assets

$1,414,430

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$41,551	41.2%
Sales of Assets	$59,338	58.8%
Other Income	$14	0.0%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$120,613	78.3%
Compensation of Officers*	$3,500	2.3%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$1,414,431
Total Liabilities	$1
Net Assets	$1,414,430

990-PF

Primary tax return for a private foundation's activities, finances, and governance

PDF

Fiscal Year Ending Sept.
2011

Revenue

$316,992

Expenses

$63,425

Net Income

$253,567

Net Assets

$1,467,524

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$38,231	12.1%
Sales of Assets	$277,503	87.5%
Other Income	$1,258	0.4%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$43,767	69.0%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$1,467,525
Total Liabilities	$1
Net Assets	$1,467,524

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Updated March 23, 2026

Elmar Fund

Organization summary

Type of Nonprofit

Summary charts: organization finances over time

Revenue $235k (2025)

Expenses $194k (2025)

Total Assets $2.98M (2025)

Total Liabilities $0 (2025)

Tax Filings by Year

Fiscal Year Ending Sept. 2025

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Sept. 2024

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Sept. 2023

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Sept. 2022

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Sept. 2021

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Sept. 2020

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Sept. 2019

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Sept. 2018

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Sept. 2017

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Sept. 2016

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Sept. 2015

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Sept. 2014

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

Revenue

$235k (2025)

Expenses

$194k (2025)

Total Assets

$2.98M (2025)

Total Liabilities

$0 (2025)

Fiscal Year Ending Sept.
2025

Fiscal Year Ending Sept.
2024

Fiscal Year Ending Sept.
2023

Fiscal Year Ending Sept.
2022

Fiscal Year Ending Sept.
2021

Fiscal Year Ending Sept.
2020

Fiscal Year Ending Sept.
2019

Fiscal Year Ending Sept.
2018

Fiscal Year Ending Sept.
2017

Fiscal Year Ending Sept.
2016

Fiscal Year Ending Sept.
2015

Fiscal Year Ending Sept.
2014

Fiscal Year Ending Sept.
2013

Fiscal Year Ending Sept.
2012

Fiscal Year Ending Sept.
2011

Fiscal Year Ending Sept.
2010

Fiscal Year Ending Sept.
2009

Fiscal Year Ending Sept.
2008

Fiscal Year Ending Sept.
2007

Fiscal Year Ending Sept.
2006

Fiscal Year Ending Sept.
2005

Fiscal Year Ending Sept.
2004

Fiscal Year Ending Sept.
2003

Fiscal Year Ending Sept.
2002

Fiscal Year Ending Sept.
2001