Leo V Berger Fund

Miami, FL
Tax-exempt since Aug. 1976
EIN: 51-0196887

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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

$177k (2024)

Expenses

$197k (2024)

Total Assets

$3.94M (2024)

Total Liabilities

$0 (2024)

Source: Form 990 tax filings from 2010 to 2024

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 Dec.
2024

Revenue

$176,797

Expenses

$197,301

Net Income

-$20,504

Net Assets

$3,935,407

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$154,687	87.5%
Sales of Assets	$22,106	12.5%
Other Income	$4	0.0%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$183,000	92.8%
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	$3,935,407
Total Liabilities	$0
Net Assets	$3,935,407

Compensation

Key Employees and Officers	Compensation	Other
Jason Schwartz (President And Treasurer)	$0	$0
Jonathan Schwartz (Vice President And Secretary)	$0	$0
Joshua Schwartz (Vice President)	$0	$0

990-PF

Filed on Oct. 27, 2025

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

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XML

Fiscal Year Ending Dec.
2023

Revenue

$121,173

Expenses

$200,874

Net Income

-$79,701

Net Assets

$3,988,174

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$208,121	> 100%
Sales of Assets	-$86,951
Other Income	$3	0.0%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$187,300	93.2%
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	$3,988,174
Total Liabilities	$0
Net Assets	$3,988,174

Compensation

Key Employees and Officers	Compensation	Other
Jason Schwartz (President And Treasurer)	$0	$0
Jonathan Schwartz (Vice President And Secretary)	$0	$0
Joshua Schwartz (Vice President)	$0	$0

990-PF

Filed on July 29, 2024

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

View Filing

Schedules ▼

PDF XML

990-T

For unrelated business income from activities not substantially related to the organization's tax-exempt purpose

PDF

Fiscal Year Ending Dec.
2022

Revenue

$41,981

Expenses

$194,433

Net Income

-$152,452

Net Assets

$4,003,169

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$65,627	> 100%
Sales of Assets	-$23,646
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$171,800	88.4%
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	$4,003,169
Total Liabilities	$0
Net Assets	$4,003,169

Compensation

Key Employees and Officers	Compensation	Other
Jason Schwartz (President And Treasurer)	$0	$0
Jonathan Schwartz (Vice President And Secretary)	$0	$0
Joshua Schwartz (Vice President)	$0	$0

990-PF

Filed on Sept. 14, 2023

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

View Filing

Schedules ▼

PDF XML

990-T

For unrelated business income from activities not substantially related to the organization's tax-exempt purpose

PDF

Fiscal Year Ending Dec.
2021

Revenue

$243,925

Expenses

$193,326

Net Income

$50,599

Net Assets

$4,174,100

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$126,052	51.7%
Sales of Assets	$117,873	48.3%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$183,000	94.7%
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	$4,174,100
Total Liabilities	$0
Net Assets	$4,174,100

Compensation

Key Employees and Officers	Compensation	Other
Harvey Schwartz Esqdeceased (Former President)	$0	$0
Jason Schwartz (President And Treasurer)	$0	$0
Jonathan Schwartz (Vice President And Secretary)	$0	$0
Joshua Schwartz (Vice President)	$0	$0

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990-PF

Filed on May 18, 2022

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

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990-T

For unrelated business income from activities not substantially related to the organization's tax-exempt purpose

PDF

Fiscal Year Ending Dec.
2020

Revenue

$105,507

Expenses

$333,115

Net Income

-$227,608

Net Assets

$4,151,129

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$142,453	> 100%
Sales of Assets	$0
Other Income	$13,500	12.8%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$315,500	94.7%
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	$4,151,130
Total Liabilities	$1
Net Assets	$4,151,129

Compensation

Key Employees and Officers	Compensation	Other
Harvey Schwartz Esq (Director President)	$0	$0
Jason Schwartz (Director)	$0	$0
Jonathan Schwartz (Director)	$0	$0
Joshua Schwartz (Director)	$0	$0

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990-PF

Filed on Nov. 1, 2021

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

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Fiscal Year Ending Dec.
2019

Revenue

$221,534

Expenses

$486,980

Net Income

-$265,446

Net Assets

$8,138,344

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$413,913	> 100%
Sales of Assets	$0
Other Income	$25,712	11.6%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$472,000	96.9%
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	$8,138,345
Total Liabilities	$1
Net Assets	$8,138,344

Compensation

Key Employees and Officers	Compensation	Other
Harvey Schwartz Esq (Director President)	$0	$0
Sigmund Kassap (Director Vice President)	$0	$0
Jason Schwartz (Director)	$0	$0
Harry Kassap (Director)	$0	$0

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990-PF

Filed on Oct. 6, 2020

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

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XML

990-T

For unrelated business income from activities not substantially related to the organization's tax-exempt purpose

PDF

Fiscal Year Ending Dec.
2018

Revenue

$391,280

Expenses

$461,344

Net Income

-$70,064

Net Assets

$8,403,791

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$355,544	90.9%
Sales of Assets	-$4,468
Other Income	$40,204	10.3%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$422,700	91.6%
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	$8,403,791
Total Liabilities	$0
Net Assets	$8,403,791

Compensation

Key Employees and Officers	Compensation	Other
Harvey Schwartz Esq (Director President)	$0	$0
Sigmund Kassap (Director Vice President)	$0	$0
Jason Schwartz (Director)	$0	$0
Harry Kassap (Director)	$0	$0

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990-PF

Filed on Nov. 14, 2019

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

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PDF XML

990-T

For unrelated business income from activities not substantially related to the organization's tax-exempt purpose

PDF

Fiscal Year Ending Dec.
2017

Revenue

$256,635

Expenses

$423,759

Net Income

-$167,124

Net Assets

$8,473,855

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$289,295	> 100%
Sales of Assets	-$74,172
Other Income	$41,512	16.2%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$410,800	96.9%
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	$8,473,855
Total Liabilities	$0
Net Assets	$8,473,855

Compensation

Key Employees and Officers	Compensation	Other
Harvey Schwartz Esq (Director President)	$0	$0
Sigmund Kassap (Director Vice President)	$0	$0
Jason Schwartz (Director)	$0	$0
Harry Kassap (Director)	$0	$0

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990-PF

Filed on Nov. 13, 2018

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

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990-T

For unrelated business income from activities not substantially related to the organization's tax-exempt purpose

PDF

Fiscal Year Ending Dec.
2016

Revenue

$370,358

Expenses

$416,300

Net Income

-$45,942

Net Assets

$8,640,979

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$374,525	> 100%
Sales of Assets	-$25,159
Other Income	$20,992	5.7%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$416,300	100%
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	$8,640,979
Total Liabilities	$0
Net Assets	$8,640,979

Compensation

Key Employees and Officers	Compensation	Other
Harvey Schwartz Esq (Director President)	$0	$0
Sigmund Kassap (Director Vice President)	$0	$0
Jason Schwartz (Director)	$0	$0
Harry Kassap (Director)	$0	$0

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990-PF

Filed on Jan. 30, 2018

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

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990-T

For unrelated business income from activities not substantially related to the organization's tax-exempt purpose

PDF

Fiscal Year Ending Dec.
2015

Revenue

$477,414

Expenses

$417,659

Net Income

$59,755

Net Assets

$8,686,921

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$394,822	82.7%
Sales of Assets	$69,107	14.5%
Other Income	$13,485	2.8%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$404,760	96.9%
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	$8,686,921
Total Liabilities	$0
Net Assets	$8,686,921

Compensation

Key Employees and Officers	Compensation	Other
Harvey Schwartz Esq (Director President)	$0	$0
Sigmund Kassap (Director Vice President)	$0	$0
Jason Schwartz (Director)	$0	$0
Harry Kassap (Director)	$0	$0

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990-PF

Filed on Nov. 15, 2016

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

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Fiscal Year Ending Dec.
2014

Revenue

$540,149

Expenses

$442,547

Net Income

$97,602

Net Assets

$8,627,166

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$417,343	77.3%
Sales of Assets	$96,784	17.9%
Other Income	$26,022	4.8%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$420,300	95.0%
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	$8,627,166
Total Liabilities	$0
Net Assets	$8,627,166

Compensation

Key Employees and Officers	Compensation	Other
Harvey Schwartz Esq (Director President)	$0	$0
Sigmund Kassap (Director Vice President)	$0	$0
Jason Schwartz (Director)	$0	$0
Harry Kassap (Director)	$0	$0

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990-PF

Filed on Nov. 16, 2015

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

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Fiscal Year Ending Dec.
2013

Revenue

$483,052

Expenses

$307,729

Net Income

$175,323

Net Assets

$8,529,564

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$491,853	> 100%
Sales of Assets	-$21,280
Other Income	$12,479	2.6%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$299,250	97.2%
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	$8,529,564
Total Liabilities	$0
Net Assets	$8,529,564

Compensation

Key Employees and Officers	Compensation	Other
Harvey Schwartz Esq (Director President)	$0	$0
Sigmund Kassap (Director Vice President)	$0	$0
Jason Schwartz (Director)	$0	$0
Harry Kassap (Director)	$0	$0

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990-PF

Filed on Nov. 17, 2014

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

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Schedules ▼

PDF XML

990-T

For unrelated business income from activities not substantially related to the organization's tax-exempt purpose

PDF

Fiscal Year Ending Dec.
2012

Revenue

$501,543

Expenses

$446,477

Net Income

$55,066

Net Assets

$8,354,240

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$536,174	> 100%
Sales of Assets	$0
Other Income	$7,701	1.5%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$441,418	98.9%
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	$8,354,241
Total Liabilities	$1
Net Assets	$8,354,240

990-PF

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

PDF

Fiscal Year Ending Dec.
2011

Revenue

$495,252

Expenses

$405,979

Net Income

$89,273

Net Assets

$8,299,174

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$442,172	89.3%
Sales of Assets	$51,938	10.5%
Other Income	$1,142	0.2%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$399,260	98.3%
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	$8,299,175
Total Liabilities	$1
Net Assets	$8,299,174

990-PF

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

PDF

Fiscal Year Ending Dec.
2010

Revenue

$583,183

Expenses

$390,166

Net Income

$193,017

Net Assets

$8,209,902

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$418,955	71.8%
Sales of Assets	$164,228	28.2%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$382,600	98.1%
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	$8,209,902
Total Liabilities	$0
Net Assets	$8,209,902

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

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Updated March 23, 2026

Leo V Berger Fund

Organization summary

Type of Nonprofit

Summary charts: organization finances over time

Revenue $177k (2024)

Expenses $197k (2024)

Total Assets $3.94M (2024)

Total Liabilities $0 (2024)

Tax Filings by Year

Fiscal Year Ending Dec. 2024

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2023

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

990-T

Fiscal Year Ending Dec. 2022

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

990-T

Fiscal Year Ending Dec. 2021

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

990-T

Fiscal Year Ending Dec. 2020

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2019

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

990-T

Fiscal Year Ending Dec. 2018

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

990-T

Fiscal Year Ending Dec. 2017

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

990-T

Fiscal Year Ending Dec. 2016

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

990-T

Fiscal Year Ending Dec. 2015

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2014

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Revenue

$177k (2024)

Expenses

$197k (2024)

Total Assets

$3.94M (2024)

Total Liabilities

$0 (2024)

Fiscal Year Ending Dec.
2024

Fiscal Year Ending Dec.
2023

Fiscal Year Ending Dec.
2022

Fiscal Year Ending Dec.
2021

Fiscal Year Ending Dec.
2020

Fiscal Year Ending Dec.
2019

Fiscal Year Ending Dec.
2018

Fiscal Year Ending Dec.
2017

Fiscal Year Ending Dec.
2016

Fiscal Year Ending Dec.
2015

Fiscal Year Ending Dec.
2014

Fiscal Year Ending Dec.
2013

Fiscal Year Ending Dec.
2012

Fiscal Year Ending Dec.
2011

Fiscal Year Ending Dec.
2010

Fiscal Year Ending Dec.
2009

Fiscal Year Ending Dec.
2008

Fiscal Year Ending Dec.
2007

Fiscal Year Ending Dec.
2006

Fiscal Year Ending Dec.
2005

Fiscal Year Ending Dec.
2004

Fiscal Year Ending Dec.
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Fiscal Year Ending Dec.
2002

Fiscal Year Ending Dec.
2001