Norman & Joan Ciment Foundation

Miami Beach, FL
Tax-exempt since Dec. 1996
EIN: 65-6223081

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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.

Category: Philanthropy, Voluntarism and Grantmaking Foundations / Private Independent Foundations (NTEE)

Donations to this organization are tax deductible.

Revenue

$187k (2024)

Expenses

$228k (2024)

Total Assets

$4.11M (2024)

Total Liabilities

$16.3k (2024)

Source: Form 990 tax filings from 2011 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

$187,378

Expenses

$227,863

Net Income

-$40,485

Net Assets

$4,089,299

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$498,457	> 100%
Interest Revenue	$0
Dividends	$129,363	69.0%
Sales of Assets	-$446,146
Other Income	$5,704	3.0%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$213,133	93.5%
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	$4,105,614
Total Liabilities	$16,315
Net Assets	$4,089,299

Compensation

Key Employees and Officers	Compensation	Other
Joan Ciment (Vice President)	$0	$0
Norman Ciment (President)	$0	$0

990-PF

Filed on Nov. 14, 2025

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

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Schedules ▼

XML

Fiscal Year Ending Dec.
2023

Revenue

$384,239

Expenses

$392,566

Net Income

-$8,327

Net Assets

$4,129,784

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$253,000	65.8%
Interest Revenue	$7	0.0%
Dividends	$121,359	31.6%
Sales of Assets	$9,795	2.5%
Other Income	$78	0.0%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$384,257	97.9%
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	$4,129,784
Total Liabilities	$0
Net Assets	$4,129,784

Compensation

Key Employees and Officers	Compensation	Other
Norman Ciment (President)	$0	$0
Joan Ciment (Vice President)	$0	$0

990-PF

Filed on Dec. 11, 2024

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

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Schedules ▼

XML

Fiscal Year Ending Dec.
2022

Revenue

$216,172

Expenses

$388,429

Net Income

-$172,257

Net Assets

$4,138,111

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$155,400	71.9%
Interest Revenue	$77	0.0%
Dividends	$29,052	13.4%
Sales of Assets	$30,231	14.0%
Other Income	$1,412	0.7%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$382,220	98.4%
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	$4,138,111
Total Liabilities	$0
Net Assets	$4,138,111

Compensation

Key Employees and Officers	Compensation	Other
Norman Ciment (President)	$0	$0
Joan Ciment (Vice President)	$0	$0

990-PF

Filed on Nov. 1, 2023

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

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Schedules ▼

PDF XML

Fiscal Year Ending Dec.
2021

Revenue

$195,135

Expenses

$262,083

Net Income

-$66,948

Net Assets

$4,310,368

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$69,090	35.4%
Interest Revenue	$3	0.0%
Dividends	$59,230	30.4%
Sales of Assets	$58,187	29.8%
Other Income	$8,625	4.4%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$246,388	94.0%
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	$4,310,368
Total Liabilities	$0
Net Assets	$4,310,368

Compensation

Key Employees and Officers	Compensation	Other
Norman Ciment (President)	$0	$0
Joan Ciment (Vice President)	$0	$0

990-PF

Filed on Nov. 7, 2022

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

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Schedules ▼

PDF XML

Fiscal Year Ending Dec.
2020

Revenue

$918,376

Expenses

$118,503

Net Income

$799,873

Net Assets

$4,377,315

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$471,393	51.3%
Interest Revenue	$18	0.0%
Dividends	$53,287	5.8%
Sales of Assets	$389,315	42.4%
Other Income	$4,363	0.5%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$113,870	96.1%
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	$4,377,316
Total Liabilities	$1
Net Assets	$4,377,315

Compensation

Key Employees and Officers	Compensation	Other
Norman Ciment (President)	$0	$0
Joan Ciment (Vice President)	$0	$0

990-PF

Filed on July 26, 2021

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

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Schedules ▼

XML

Fiscal Year Ending Dec.
2019

Revenue

$209,780

Expenses

$201,503

Net Income

$8,277

Net Assets

$3,577,442

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$142,301	67.8%
Interest Revenue	$57	0.0%
Dividends	$50,651	24.1%
Sales of Assets	$14,549	6.9%
Other Income	$2,222	1.1%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$196,751	97.6%
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	$3,577,443
Total Liabilities	$1
Net Assets	$3,577,442

Compensation

Key Employees and Officers	Compensation	Other
Norman Ciment (President)	$0	$0
Joan Ciment (Vice President)	$0	$0

990-PF

Filed on Sept. 4, 2020

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

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Schedules ▼

PDF XML

Fiscal Year Ending Dec.
2018

Revenue

$303,198

Expenses

$139,435

Net Income

$163,763

Net Assets

$3,569,166

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$180,000	59.4%
Interest Revenue	$275	0.1%
Dividends	$54,471	18.0%
Sales of Assets	$63,031	20.8%
Other Income	$5,421	1.8%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$134,910	96.8%
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	$3,569,166
Total Liabilities	$0
Net Assets	$3,569,166

Compensation

Key Employees and Officers	Compensation	Other
Norman Ciment (President)	$0	$0
Joan Ciment (Vice President)	$0	$0

990-PF

Filed on Oct. 29, 2019

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

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Fiscal Year Ending Dec.
2017

Revenue

$867,183

Expenses

$111,713

Net Income

$755,470

Net Assets

$3,405,403

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$832,000	95.9%
Interest Revenue	$2,871	0.3%
Dividends	$10,033	1.2%
Sales of Assets	$21,406	2.5%
Other Income	$873	0.1%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$104,866	93.9%
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	$3,405,403
Total Liabilities	$0
Net Assets	$3,405,403

Compensation

Key Employees and Officers	Compensation	Other
Norman Ciment (President)	$0	$0
Joan Ciment (Vice President)	$0	$0

990-PF

Filed on Sept. 14, 2018

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

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Schedules ▼

XML

Fiscal Year Ending Dec.
2016

Revenue

$373,050

Expenses

$152,576

Net Income

$220,474

Net Assets

$2,649,933

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$302,160	81.0%
Interest Revenue	$7,726	2.1%
Dividends	$8,540	2.3%
Sales of Assets	$52,629	14.1%
Other Income	$1,995	0.5%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$150,039	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	$2,649,933
Total Liabilities	$0
Net Assets	$2,649,933

Compensation

Key Employees and Officers	Compensation	Other
Norman Ciment (President)	$0	$0
Joan Ciment (Vice President)	$0	$0

990-PF

Filed on Sept. 29, 2017

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

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Schedules ▼

PDF XML

Fiscal Year Ending Dec.
2015

Revenue

$386,619

Expenses

$99,678

Net Income

$286,941

Net Assets

$2,429,459

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$336,940	87.2%
Interest Revenue	$6,363	1.6%
Dividends	$5,535	1.4%
Sales of Assets	$35,656	9.2%
Other Income	$2,125	0.5%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$97,286	97.6%
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	$2,429,459
Total Liabilities	$0
Net Assets	$2,429,459

Compensation

Key Employees and Officers	Compensation	Other
Norman Ciment (President)	$0	$0
Joan Ciment (Vice President)	$0	$0

990-PF

Filed on May 16, 2016

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

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Fiscal Year Ending Dec.
2014

Revenue

$192,547

Expenses

$23,029

Net Income

$169,518

Net Assets

$2,142,518

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$151,800	78.8%
Interest Revenue	$6,274	3.3%
Dividends	$11,085	5.8%
Sales of Assets	$17,668	9.2%
Other Income	$5,720	3.0%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$21,518	93.4%
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	$2,142,518
Total Liabilities	$0
Net Assets	$2,142,518

Compensation

Key Employees and Officers	Compensation	Other
Norman Ciment (President)	$0	$0
Joan Ciment (Vice President)	$0	$0

990-PF

Filed on May 7, 2015

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

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Schedules ▼

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Fiscal Year Ending Dec.
2013

Revenue

$253,146

Expenses

$87,318

Net Income

$165,828

Net Assets

$1,973,000

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$221,353	87.4%
Interest Revenue	$5,644	2.2%
Dividends	$4,368	1.7%
Sales of Assets	$16,602	6.6%
Other Income	$5,179	2.0%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$76,044	87.1%
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	$1,973,000
Total Liabilities	$0
Net Assets	$1,973,000

Compensation

Key Employees and Officers	Compensation	Other
Norman Ciment (President)	$0	$0
Joan Ciment (Vice President)	$0	$0

990-PF

Filed on May 23, 2014

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

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Schedules ▼

PDF XML

Fiscal Year Ending Dec.
2012

Revenue

$153,174

Expenses

$79,367

Net Income

$73,807

Net Assets

$1,807,171

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$122,310	79.9%
Interest Revenue	$7,181	4.7%
Dividends	$9,337	6.1%
Sales of Assets	$9,281	6.1%
Other Income	$5,065	3.3%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$78,342	98.7%
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	$1,807,172
Total Liabilities	$1
Net Assets	$1,807,171

990-PF

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

PDF

Fiscal Year Ending Dec.
2011

Revenue

$208,239

Expenses

$100,361

Net Income

$107,878

Net Assets

$1,637,334

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$146,355	70.3%
Interest Revenue	$12,086	5.8%
Dividends	$3,828	1.8%
Sales of Assets	$45,970	22.1%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$69,815	69.6%
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	$1,637,334
Total Liabilities	$0
Net Assets	$1,637,334

The IRS has provided extracted financial data for this filing, but has not yet released the source documents.

Fiscal Year Ending Dec.
2009

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

990-PF

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

PDF

Fiscal Year Ending Dec.
2008

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

990-PF

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

PDF

Fiscal Year Ending Dec.
2006

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

990-PF

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

PDF

PDF (2 of 2)

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Norman & Joan Ciment Foundation

Organization summary

Type of Nonprofit

Summary charts: organization finances over time

Revenue $187k (2024)

Expenses $228k (2024)

Total Assets $4.11M (2024)

Total Liabilities $16.3k (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

Fiscal Year Ending Dec. 2022

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2021

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

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

Fiscal Year Ending Dec. 2018

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2017

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2016

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

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

Document Links

990-PF

Fiscal Year Ending Dec. 2013

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

Revenue

$187k (2024)

Expenses

$228k (2024)

Total Assets

$4.11M (2024)

Total Liabilities

$16.3k (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.
2009

Fiscal Year Ending Dec.
2008

Fiscal Year Ending Dec.
2006