Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
Do not enter social security numbers on this form as it may be made public.
Go to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2025
Open to Public Inspection
For calendar year 2025, or tax year beginning 01 - 01 2025, and ending 12 - 31, 20 25
Name of foundation
SAMUEL HONIGBERG FOUNDATION INC
 
Number and street (or P.O. box number if mail is not delivered to street address) 3 ALMONT ACRES
 
Room/suite
City or town
SAINT LOUIS
State or province
MO
Country  
ZIP or foreign postal code
63124
A Employer identification number

43-6049920
B Telephone number (see instructions)

3149935991
C
G Check all that apply:

D 1. Foreign organizations, check here.............
2. Foreign organizations meeting the 85%
test, check here and attach computation ...
E
H Check type of organization:
F
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)$155,798
J Accounting method:
 
(Part I, column (d) must be on cash basis.)
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books
(b) Net investment
income
(c) Adjusted net
income
(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule)  
2 Check .................
3 Interest on savings and temporary cash investments 1 1 1
4 Dividends and interest from securities... 7,884 7,884 7,884
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 -345
b Gross sales price for all assets on line 6a 3,695
7 Capital gain net income (from Part IV, line 2)...  
8 Net short-term capital gain.........  
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule).......      
12 Total. Add lines 1 through 11........ 7,540 7,885 7,885
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc.        
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule)......... 106      
b Accounting fees (attach schedule)....... 2,590      
c Other professional fees (attach schedule)....        
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... 141      
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule).......        
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 2,837 0   0
25 Contributions, gifts, grants paid....... 9,935 9,935
26 Total expenses and disbursements. Add lines 24 and 25 ................ 12,772 0   9,935
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -5,232
b Net investment income (if negative, enter -0-) 7,885
c Adjusted net income (if negative, enter -0-)... 7,885
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2025)
Form 990-PF (2025)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.)
Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing............. 286    
2 Savings and temporary cash investments......... 6,569 3,582 3,582
3 Accounts receivable  
Less: allowance for doubtful accounts        
4 Pledges receivable  
Less: allowance for doubtful accounts        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule)  
Less: allowance for doubtful accounts        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges..........      
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule)....... 15,008 Click to see attachment
List of Attached Documents:
// Content
13,968
1,445
c Investments—corporate bonds (attach schedule).......      
11 Investments—land, buildings, and equipment: basis  
Less: accumulated depreciation (attach schedule)        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 161,463 Click to see attachment
List of Attached Documents:
// Content
160,444
150,771
14 Land, buildings, and equipment: basis  
Less: accumulated depreciation (attach schedule)        
15 Other assets (describe )      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 183,326 177,994 155,798
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable.................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe )    
23 Total liabilities (add lines 17 through 22).........   0
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions...........    
25 Net assets with donor restrictions............    
Foundations that do not follow FASB ASC 958, check here
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........ 102,305 102,305
27 Paid-in or capital surplus, or land, bldg., and equipment fund 81,021 75,689
28 Retained earnings, accumulated income, endowment, or other funds    
29 Total net assets or fund balances (see instructions)..... 183,326 177,994
30 Total liabilities and net assets/fund balances (see instructions). 183,326 177,994
Part III
Analysis of Changes in Net Assets or Fund Balances
1
Total net assets or fund balances at beginning of year—Part II, column (a), line 29 (must agree with end-of-year figure reported on prior year’s return) ...............
1
183,326
2
Enter amount from Part I, line 27a .....................
2
-5,232
3
Other increases not included in line 2 (itemize)
3
 
4
Add lines 1, 2, and 3 ..........................
4
178,094
5
Decreases not included in line 2 (itemize) Click to see attachment
List of Attached Documents:
// Content
5
100
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, line 29, column (b) ..
6
177,994
Form 990-PF (2025)
Form 990-PF (2025)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.)
(b)
How acquired
P—Purchase
D—Donation
(c)
Date acquired
(mo., day, yr.)
(d)
Date sold
(mo., day, yr.)
1 a 3000 ALLSPRING GOVT MM FUND P 2024-03-04 2025-09-29
b 0.83333 WESTAIM CORP C-I-L P 1996-09-17 2025-01-06
c Capital Gain Dividends      
d
e
(e)
Gross sales price
(f)
Depreciation allowed
(or allowable)
(g)
Cost or other basis
plus expense of sale
(h)
Gain or (loss)
(e) plus (f) minus (g)
a 3,000   3,000  
b 18   1,040 -1,022
c       677
d
e
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l)
Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i)
F.M.V. as of 12/31/69
(j)
Adjusted basis
as of 12/31/69
(k)
Excess of col. (i)
over col. (j), if any
a        
b       -1,022
c        
d
e
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7
Bracket 2 -345
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0-
in Part I, line 8 .........................
Bracket 3  
Part V
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)
1a Exempt operating foundations described in section 4940(d)(2), check here and enter “N/A" on line 1. Bracket for line 1a
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions) 1 110
b All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2  
3 Add lines 1 and 2........................... 3 110
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4  
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 110
6 Credits/Payments:
a 2025 estimated tax payments and 2024 overpayment credited to 2025 6a  
b Exempt foreign organizations—tax withheld at source...... 6b  
c Tax paid with application for extension of time to file (Form 8868)... 6c  
d Backup withholding erroneously withheld .......... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7  
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8  
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed....... 9 110
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid... 10  
11 Enter the amount of line 10 to be: Credited to 2026 estimated tax0 Refunded 11  
For Refunded amount, also complete and attach Form 8050. See instructions.
Form 990-PF (2025)
Form 990-PF (2025)
Page 4
Part VI-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions
for the definition.................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. $   (2) On foundation managers.$  
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.$  
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?.........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
round bullet By language in the governing instrument, or
round bullet By state legislation that effectively amends the governing instrument so that no mandatory directions
that conflict with the state law remain in the governing instrument? ................
6
Yes
 
7
Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
and Part XIV..................................
7
Yes
 
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
MO
b
If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
8b
Yes
 
9
Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
or 4942(j)(5) for calendar year 2025 or the taxable year beginning in 2025? See the instructions for Part XIII.
If "Yes," complete Part XIII .............................
9
 
No
10
Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
and addresses. ...............................
10
 
No
11
At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............
11
 
No
12
Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
advisory privileges? If "Yes," attach statement. See instructions.................
12
 
No
13
Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
13
Yes
 
Website addressN/A
14
The books are in care ofELLEN SABIN Telephone no. (314) 580-5991

Located at3 ALMONT ACRESSAINT LOUISMO ZIP+4631241727
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........
and enter the amount of tax-exempt interest received or accrued during the year ........
15
 
16 At any time during calendar year 2025, did the foundation have an interest in or a signature or other authority over YesNo
a bank, securities, or other financial account in a foreign country? .................
16   No
See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
country
Form 990-PF (2025)
Form 990-PF (2025)
Page 5
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required
File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
Yes
No
1a
During the year did the foundation (either directly or indirectly):
(1) Engage in the sale or exchange, or leasing of property with a disqualified person? ...........
1a(1)
 
No
(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
a disqualified person? ..............................
1a(2)
 
No
(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........
1a(3)
 
No
(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............
1a(4)
 
No
(5) Transfer any income or assets to a disqualified person (or make any of either available
for the benefit or use of a disqualified person)? ......................
1a(5)
 
No
(6) Agree to pay money or property to a government official? (Exception. Check "No"
if the foundation agreed to make a grant to or to employ the official for a period
after termination of government service, if terminating within 90 days.) ...............
1a(6)
 
No
b
If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions ..........
1b
 
No
c
Organizations relying on a current notice regarding disaster assistance check here ........
d
Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
that were not corrected before the first day of the tax year beginning in 2025? .............
1d
 
No
2
Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
a
At the end of tax year 2025, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2025?....................
2a
 
No
If "Yes," list the years 20, 20, 20, 20
b
Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
(relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
to all years listed, answer "No" and attach statement—see instructions.) ..............
2b
 
 
c
If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
20, 20, 20, 20
3a
Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
any time during the year? ..............................
3a
 
No
b
If "Yes," did it have excess business holdings in 2025 as a result of (1) any purchase by the foundation
or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Form 4720, Schedule C, to determine
if the foundation had excess business holdings in 2025.).....................
3b
 
 
4a
Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
4a
 
No
b
Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2025? ..
4b
 
No
Form 990-PF (2025)
Form 990-PF (2025)
Page 6
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required (continued)
5a
During the year did the foundation pay or incur any amount to:
Yes
No
(1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........
5a(1)
 
No
(2) Influence the outcome of any specific public election (see section 4955); or to carry
on, directly or indirectly, any voter registration drive? ....................
5a(2)
 
No
(3) Provide a grant to an individual for travel, study, or other similar purposes? .............
5a(3)
 
No
(4) Provide a grant to an organization other than a charitable, etc., organization described
in section 4945(d)(4)(A)? See instructions ........................
5a(4)
 
No
(5) Provide for any purpose other than religious, charitable, scientific, literary, or
educational purposes, or for the prevention of cruelty to children or animals? .............
5a(5)
 
No
b
If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions ........
5b
 
 
c
Organizations relying on a current notice regarding disaster assistance check .........
d
If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
tax because it maintained expenditure responsibility for the grant? .................
5d
 
 
If "Yes," attach the statement required by Regulations section 53.4945–5(d).
6a
Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
a personal benefit contract? .............................
6a
 
No
b
Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....
6b
 
No
If "Yes" to 6b, file Form 8870.
7a
At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
7a
 
No
b
If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....
7b
 
 
8
Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
excess parachute payment during the year? .........................
8
 
No
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors
1 List all officers, directors, trustees, foundation managers and their compensation. See instructions
(a) Name and address (b) Title, and average
hours per week
devoted to position
(c) Compensation
(If not paid, enter
-0-)
(d) Contributions to employee benefit plans and deferred compensation (e) Expense account,
other allowances
LAWRENCE SAMUELS Secretary
1.00
0    
11 WESTWOOD COUNTRY CLUB
SAINT LOUIS,MO631312427
ELLEN SABIN President/Treas
1.00
0    
3 ALMONT ACRES
SAINT LOUIS,MO631241727
BRIAN SABIN Director
1.00
0    
8182 MARYLAND AVE 15TH FLOOR
SAINT LOUIS,MO63105
2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
(a) Name and address of each employee paid more than $50,000 (b) Title, and average
hours per week
devoted to position
(c) Compensation (d) Contributions to
employee benefit
plans and deferred
compensation
(e) Expense account,
other allowances
NONE
Total number of other employees paid over $50,000...................  
Form 990-PF (2025)
Form 990-PF (2025)
Page 7
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors (continued)
3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
(a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
NONE
Total number of others receiving over $50,000 for professional services.............right arrow  
Part VIII-A
Summary of Direct Charitable Activities
List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
1  
2  
3  
4  
Part VIII-B
Summary of Program-Related Investments (see instructions)
Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
1  
2  
All other program-related investments. See instructions.
3  
Total. Add lines 1 through 3.........................  
Form 990-PF (2025)
Form 990-PF (2025)
Page 8
Part IX
Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)
1
Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
purposes:
a
Average monthly fair market value of securities...................
1a
151,562
b
Average of monthly cash balances.......................
1b
3,138
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, 1b, and 1c).......................
1d
154,700
e
Reduction claimed for blockage or other factors reported on lines 1a and
1c (attach detailed explanation) .............
1e
0
2
Acquisition indebtedness applicable to line 1 assets..................
2
 
3
Subtract line 2 from line 1d.........................
3
154,700
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
2,321
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
152,379
6
Minimum investment return. Enter 5% (0.05) of line 5 ................
6
7,619
Part X
Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here and do not complete this part.)
1
Minimum investment return from Part IX, line 6..................
1
7,619
2a
Tax on investment income for 2025 from Part V, line 5 .......
2a
110
b
Income tax for 2025. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
110
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
7,509
4
Recoveries of amounts treated as qualifying distributions................
4
 
5
Add lines 3 and 4............................
5
7,509
6
Deduction from distributable amount (see instructions) .................
6
 
7
Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
7
7,509
Part XI
Qualifying Distributions (see instructions)
1
Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
a
Expenses, contributions, gifts, etc.—total from Part I, line 26, column (d) ..........
1a
9,935
b
Program-related investments—total from Part VIII-B..................
1b
 
2
Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
purposes...............................
2
 
3
Amounts set aside for specific charitable projects that satisfy the:
a
Suitability test (prior IRS approval required)....................
3a
 
b
Cash distribution test (attach the required schedule) .................
3b
 
4
Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......
4
9,935
Form 990-PF (2025)
Form 990-PF (2025)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus
(b)
Years prior to 2024
(c)
2024
(d)
2025
1 Distributable amount for 2025 from Part X, line 7 7,509
2 Undistributed income, if any, as of the end of 2025:
a Enter amount for 2024 only.......  
b Total for prior years:20 , 20, 20  
3 Excess distributions carryover, if any, to 2025:
a From 2020...... 8,073
b From 2021......  
c From 2022......  
d From 2023......  
e From 2024...... 4,595
f Total of lines 3a through e ........ 12,668
4Qualifying distributions for 2025 from Part
XI, line 4: $ 9,935
a Applied to 2024, but not more than line 2a  
b Applied to undistributed income of prior years
(Election required—see instructions) .....
 
c Treated as distributions out of corpus (Election
required—see instructions) ........
0
d Applied to 2025 distributable amount..... 7,509
e Remaining amount distributed out of corpus 2,426
5 Excess distributions carryover applied to 2025.    
(If an amount appears in column (d), the
same amount must be shown in column (a).)
6Enter the net total of each column as
indicated below:
a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5 15,094
b Prior years’ undistributed income. Subtract
line 4b from line 2b ..........
 
c Enter the amount of prior years’ undistributed
income for which a notice of deficiency has
been issued, or on which the section 4942(a)
tax has been previously assessed......
 
d Subtract line 6c from line 6b. Taxable amount
—see instructions ...........
 
e Undistributed income for 2024. Subtract line
4a from line 2a. Taxable amount—see
instructions .............
 
f Undistributed income for 2025. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2026 ..........
0
7 Amounts treated as distributions out of
corpus to satisfy requirements imposed by
section 170(b)(1)(F) or 4942(g)(3) (Election may
be required - see instructions) .......
 
8 Excess distributions carryover from 2020 not
applied on line 5 or line 7 (see instructions) ...
8,073
9 Excess distributions carryover to 2026.
Subtract lines 7 and 8 from line 6a ......
7,021
10 Analysis of line 9:
a Excess from 2021 ....  
b Excess from 2022 ....  
c Excess from 2023 ....  
d Excess from 2024 .... 4,595
e Excess from 2025 .... 2,426
Form 990-PF (2025)
Form 990-PF (2025)
Page 10
Part XIII
Private Operating Foundations (see instructions and Part VI-A, question 9)
1a If the foundation has received a ruling or determination letter that it is a private operating
foundation, and the ruling is effective for 2025, enter the date of the ruling ......
 
b Check box to indicate whether the organization is a private operating foundation described in section or
2a Enter the lesser of the adjusted net
income from Part I or the minimum
investment return from Part IX for each
year listed ..........
Tax year Prior 3 years (e) Total
(a) 2025 (b) 2024 (c) 2023 (d) 2022
         
b 85% (0.85) of line 2a .......          
c Qualifying distributions from Part XI,
line 4 for each year listed .....
         
d Amounts included in line 2c not used directly
for active conduct of exempt activities ..........
         
e Qualifying distributions made directly
for active conduct of exempt activities.
Subtract line 2d from line 2c ....
         
3 Complete 3a, 3b, or 3c for the
alternative test relied upon:
a “Assets" alternative test—enter:
(1) Value of all assets ......          
(2) Value of assets qualifying
under section 4942(j)(3)(B)(i)
         
b “Endowment" alternative test— enter 2/3
of minimum investment return shown in
Part IX, line 6 for each year listed ..
         
c “Support" alternative test—enter:
(1) Total support other than gross
investment income (interest,
dividends, rents, payments
on securities loans (section
512(a)(5)), or royalties) ....
         
(2) Support from general public
and 5 or more exempt
organizations as provided in
section 4942(j)(3)(B)(iii)....
         
(3) Largest amount of support
from an exempt organization
         
(4) Gross investment income          
Part XIV
Supplementary Information (Complete this part only if the foundation had $5,000 or more in
assets at any time during the year—see instructions.)
1Information Regarding Foundation Managers:
aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
Check here if the foundation only makes contributions to preselected charitable organizations and does not accept
unsolicited requests for funds. If the foundation makes gifts, grants, etc. to individuals or organizations under
other conditions, complete items 2a, 2b, 2c, and 2d. See instructions
aThe name, address, and telephone number or email address of the person to whom applications should be addressed:
bThe form in which applications should be submitted and information and materials they should include:
cAny submission deadlines:
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
Form 990-PF (2025)
Form 990-PF (2025)
Page 11
Part XIV
Supplementary Information (continued)
3 Grants and Contributions Paid During the Year or Approved for Future Payment
Recipient If recipient is an individual,
show any relationship to
any foundation manager
or substantial contributor
Foundation
status of
recipient
Purpose of grant or
contribution
Amount
Name and address (home or business)
aPaid during the year
ANTI-DEFAMATION LEAGUE HEARTLAND


PO BOX 16141
ST LOUIS,MO63105
NONE   STOP DISCRIMINATION AND SECURE FAIR TREATMENT OF ALL PEOPLE 350
B'NAI B'RITH INTERNATIONAL


1120 20TH ST NW STE 300N
WASHINGTON,DC20036
NONE   PROMOTE HUMAN RIGHTS & PROVIDE HUMANITARIAN AID TO COMMUNITIES IN CRISIS 100
NATIONAL PARKS CONSERVATION ASSOCIA


777 6TH ST NW STE 700
WASHINGTON,DC20001
NONE   PROTECT AND PRESERVE NATIONAL PARKS FOR PUBLIC USE 200
ST LOUIS KAPLAN FELDMAN HOLOCAUST M


12 MILLSTONE CAMPUS DR
ST LOUIS,MO63146
NONE   EDUCATE THE COMMUNITY AND PROMOTE RACIAL HARMONY 750
ST LOUIS JEWISH LIGHT


PO BOX 790372
ST LOUIS,MO63179
NONE   INFORM & EDUCATE THE JEWISH COMMUNITY 100
ALZHEIMERS ASSOCIATION


225 N MICHIGAN AVE FLOOR 17
CHICAGO,IL60601
NONE   RESEARCH A CURE FOR ALZHEIMER'S DISEASE 100
KOL RINAH


7701 MARYLAND AVE
CLAYTON,MO63105
NONE   CREATE COMMUNITY CENTERED AROUND JUDAISM & EDUCATE CHILDREN 510
US HOLOCAUST MEMORIAL MUSEUM


100 RAOUL WALLENBERG PL SW
WASHINGTON,DC20024
NONE   EDUCATE THE PUBLIC ABOUT THE HOLOCAUST AND PROMOTE HUMAN DIGNITY 350
SIMON WIESENTHAL MUSEUM OF TOLERANC


9786 W PICO BLVD
LOS ANGELES,CA90035
NONE   EDUCATE THE PUBLIC ABOUT THE HOLOCAUST AND END PREJUDICE & DISCRIMINATION 100
AMERICAN FRIENDS OF MAGEN DAVID ADO


20 W 36TH ST SUITE 1100
NEW YORK,NY10018
NONE   SUPPORT EMERGENCY MEDICAL SERVICES AND DISASTER RELIEF IN ISRAEL 350
AMERICAN KIDNEY FUND


3114 SUTTON BLVD
MAPLEWOOD,MO63143
NONE   FUND RESEARCH TO PREVENT AND CURE KIDNEY DISEASE & SUPPORT PATIENTS 200
SIMON WIESENTHAL CENTER


1399 S ROXBURY DR
LOS ANGELES,CA90035
NONE   PROMOTE HUMAN RIGHTS 100
THE BARACK OBAMA FOUNDATION


PO BOX 779056
CHICAGO,IL60677
NONE   PROVIDE EDUCATION AND RESOURCES FOR COMMUNITY LEADERSHIP DEVELOPMENT 200
NATIONAL YIDDISH BOOK CENTER


1021 WEST ST
AMHERST,MA01002
NONE   RECOVER, RESTORE AND PROMOTE YIDDISH AND MODERN JEWISH LITERATURE 100
FRIENDS OF KWMU ST LOUIS PUBLIC RAD


3651 OLIVE ST
ST LOUIS,MO63108
NONE   INFORM AND ENGAGE THE PUBLIC IN LOCAL CULTURAL EVENTS & THE DISCUSSION OF IDEAS 200
EARTHJUSTICE


50 CALIFORNIA ST SUITE 500
SAN FRANCISCO,CA94111
NONE   PROTECT AND PRESERVE THE NATURAL ENVIRONMENT 100
FLAME


PO BOX 3460
BERKELEY,CA94703
NONE   EDUCATE THE PUBLIC REGARDING DEVELOPMENTS IN THE MIDDLE EAST 100
STAND WITH US


PO BOX 341069
LOS ANGELES,CA90034
NONE   EDUCATE THE PUBLIC & FOSTER CONVERSATION TO COUNTER ANTI-SEMITISM 250
SUSAN G KOMEN


13770 NOEL RD SUITE 801889
DALLAS,TX75380
NONE   FUND RESEARCH TO PREVENT AND CURE CANCER & SUPPORT PATIENTS 150
ST LOUIS MEN'S GROUP AGAINST CANCER


12951 OLIVE BLVD
ST LOUIS,MO63141
NONE   RESEARCH A CURE FOR CANCER 1,700
SHRINERS HOSPITALS FOR CHILDREN


2900 ROCKY POINT DR
TAMPA,FL33607
NONE   PROVIDE MEDICAL CARE TO CHILDREN 100
AMERICAN JEWISH COMMITTEE


PO BOX 7247
PHILADELPHIA,PA19170
NONE   PREVENT ANTI-SEMITISM & PROMOTE PEACE 100
NATURAL RESOURCES DEFENSE COUNCIL


40 W 20TH ST 11TH FLOOR
NEW YORK,NY10011
NONE   PROTECT THE ENVIRONMENT AND PROMOTE SUSTAINABILITY 50
GLAUCOMA FOUNDATION


80 MAIDEN LN SUITE 700
PECK SLIP,NY10038
NONE   RESEARCH A CURE FOR GLAUCOMA 250
AUTISM SPEAKS


PO BOX 37148
BOONE,IA50037
NONE   PROVIDE RESOURCES TO PEOPLE WITH AUTISM AND FUND RESEARCH FOR THERAPIES 450
TRUST FOR PUBLIC LAND


PO BOX 889336
LOS ANGELES,CA90088
NONE   CREATE AND PRESERVE COMMUNITY PARKS 100
HAVEN HOUSE


1973 CRAIGSHIRE RD
ST LOUIS,MO63146
NONE   PROVIDE HOUSING TO FAMILIES TRAVELING FOR MEDICAL CARE 250
PILGRIM CHAMBER PLAYERS


805 MOSELEY RD
HIGHLAND PARK,IL60035
NONE   EDUCATE AND ENTERTAIN THE COMMUNITY 250
HILLEL FOUNDATION FOR JEWISH CAMPUS


800 8TH STREET NW
WASHINGTON,DC20001
NONE   PROVIDE LEADERSHIP AND RESOURCES TO COLLEGE STUDENTS 300
JSU UNION OF ORTHODOX JEWISH CONGRE


8251 MARYLAND AVE 15
CLAYTON,MO63105
NONE   EDUCATE TEENS AND PROMOTE ENGAGEMENT IN THE JEWISH COMMUNITY 550
NATIONAL TRUST FOR HISTORIC PRESERV


600 14TH ST NW
WASHINGTON,DC20005
NONE   PRESERVE BUILDINGS AND SITES OF HISTRORICAL SIGNIFICANCE 100
AMERICAN HEART ASSOCIATION


7272 GREENVILLE AVE
DALLAS,TX75231
NONE   PREVENT CARDIOVASCULAR DISEASE 250
NINE PBS ST LOUIS REGIONAL PUBIC ME


3655 OLIVE ST
ST LOUIS,MO63108
NONE   INFORM AND ENTERTAIN THE COMMUNITY 100
CHABAD ON CAMPUS INTERNATIONAL


719 EASTERN PKWY SUITE 1
BROOKLYN,NY11213
NONE   PROVIDE RESOURCES AND COMMUNITY FOR JEWISH STUDENTS IN COLLEGE 100
YELLOWSTONE FOREVER


PO BOX 1857
BOZEMAN,MT59771
NONE   PRESERVE YELLOWSTONE NATIONAL PARK AND PROVIDE EDUCATIONAL PROGRAMS TO THE PUBLIC 50
NATIONAL WASP WWII MUSEUM


210 AVENGER FIELD RD
SWEETWATER,TX79556
NONE   EDUCATE THE PUBLIC ABOUT THE HISTORY OF WOMEN AIRFORCE SERVICE PILOTS 50
FORT TICONDEROGA ASSOCIATION


102 FORT TI RD
TICONDEROGA,NY12883
NONE   PRESERVE AMERICAN MILITARY HISTORICAL SITE AND EDUCATE THE PUBLIC 100
AMERICAN JEWISH JOINT DISTRIBUTION


220 E 42ND ST STE 400
NEW YORK,NY10017
NONE   PROVIDE HUMANITARIAN AID TO JEWISH FAMILIES LIVING IN POVERTY 100
AMERICANS FOR BEN-GURION UNIVERSITY


1001 AVENUE OF THE AMERICAS 19TH FL
NEW YORK,NY10018
NONE   PROMOTE HIGHER EDUCATION AND INNOVATIVE RESEARCH 100
SPECIAL OLYMPICS MISSOURI


305 SPECIAL OLYMPICS DR
JEFFERSON CITY,MO65101
NONE   BUILD COMMUNITY & IMPROVE HEALTH FOR MENTALLY CHALLENGED INDIVIDUALS THROUGH SPORTS COMPETITION 100
BOYS TOWN FATHER FLANAGANS BOYS HOM


14100 CRAWFORD ST
BOYS TOWN,NE68010
NONE   PROVIDE COMMUNITY PROGRAMS AND CRISIS SERVICES TO CHILDREN & FAMILIES 100
BRAILLE INSTITUTE OF AMERICA


741 N VERMONT AVE
LOS ANGELES,CA90029
NONE   PROVIDE SERVICES AND EDUCATIONAL CLASSES TO BLIND AND LOW VISION INDIVIDUALS 100
FRIENDS OF ZION CORRIE TEN BOOM FEL


PO BOX 30246
PHOENIX,AZ85046
NONE   PROVIDE NECESSITIES TO IMPOVERISHED JEWISH FAMILIES AND PREVENT ANTI-SEMITISM 50
NATIONAL POLICE ASSOCIATION


8710 BASH ST 501692
INDIANAPOLIS,IN46250
NONE   INFORM AND EDUCATE THE PUBLIC IN SUPPORT OF LAW ENFORCEMENT 25
HUMAN RIGHTS CAMPAIGN FOUNDATION


1640 RHODE ISLAND AVE NW
WASHINGTON,DC20036
NONE   PROMOTE CIVIL RIGHTS 100
JEWISH NATIONAL FUND


42 E 69TH ST
NEW YORK,NY10021
NONE   BUILD AND PRESERVE COMMUNITIES IN ISRAEL 100
Total ................................. 3a 9,935
bApproved for future payment
Total ................................. 3b  
Form 990-PF (2025)
Form 990-PF (2025)
Page 12
Part XV-A
Analysis of Income-Producing Activities
Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
Related or exempt
function income
(See instructions.)
1Program service revenue: (a)
Business code
(b)
Amount
(c)
Exclusion code
(d)
Amount
a
b
c
d
e
f
gFees and contracts from government agencies          
2 Membership dues and assessments ....          
3 Interest on savings and temporary cash
investments ...........
        1
4 Dividends and interest from securities ....         7,884
5 Net rental income or (loss) from real estate:
aDebt-financed property......          
bNot debt-financed property.....          
6 Net rental income or (loss) from personal property          
7 Other investment income .....          
8 Gain or (loss) from sales of assets other than
inventory ............
        -345
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue:
a
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) ..     7,540
13Total. Add line 12, columns (b), (d), and (e)..................
13
7,540
(See worksheet in line 13 instructions to verify calculations.)
Part XV-B
Relationship of Activities to the Accomplishment of Exempt Purposes
Line No.
DownArrow
Explain below how each activity for which income is reported in column (e) of Part XV-A contributed importantly to
the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
instructions.)
Form 990-PF (2025)
Form 990-PF (2025)
Page 13
Part XVI
Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
1
Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
Yes
No
a
Transfers from the reporting foundation to a noncharitable exempt organization of:
(1) Cash...................................
1a(1)
Yes
 
(2) Other assets.................................
1a(2)
 
No
b
Other transactions:
(1) Sales of assets to a noncharitable exempt organization....................
1b(1)
 
No
(2) Purchases of assets from a noncharitable exempt organization..................
1b(2)
 
No
(3) Rental of facilities, equipment, or other assets.......................
1b(3)
 
No
(4) Reimbursement arrangements...........................
1b(4)
 
No
(5) Loans or loan guarantees.............................
1b(5)
 
No
(6) Performance of services or membership or fundraising solicitations................
1b(6)
 
No
c
Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
1c
 
No
d
If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
(a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
1a(1) 100 AMERICAN ISRAEL PAC CASH CONTRIBUTION
2a
Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........
b
If "Yes," complete the following schedule.

(a) Name of organization (b) Type of organization (c) Description of relationship
Sign Here
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
May the IRS discuss this return
with the preparer shown below?
See instructions.
Signature of officer or trustee Date Title
Paid Preparer Use Only Preparer's name Preparer's Signature Date Check if self-
employed
PTIN
Firm's name
Firm's EIN
Firm's address


Phone no.
Form 990-PF (2025)
Additional Data


Software ID: 25022934
Software Version: 2025v4.1


Form 990PF - Special Condition Description:
Special Condition Description

TY 2025 AccountingFeesSchedule
Name:
SAMUEL HONIGBERG FOUNDATION INC
EIN:
43-6049920
Software ID:
25022934
Software Version:
2025v4.1
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
WRIGHT, CRISCIONE & COMPANY 2,590 0 0 0

TY 2025 InvestmentsCorpStockSchedule
Name:
SAMUEL HONIGBERG FOUNDATION INC
EIN:
43-6049920
Software ID:
25022934
Software Version:
2025v4.1
Name of Stock End of Year Book Value End of Year Fair Market Value
393 PROSPECT CAPITAL CORP 13,812 1,018
2 WABTEC 156 427

TY 2025 InvestmentsOtherSchedule2
Name:
SAMUEL HONIGBERG FOUNDATION INC
EIN:
43-6049920
Software ID:
25022934
Software Version:
2025v4.1
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
2000 ABERDEEN WORLD HEALTHCARE FUND AT COST 32,520 25,560
1450 PGIM HIGH YIELD BOND FUND INC AT COST 20,454 20,981
1300 BLACKROCK INNOVATION & GROWTH TR AT COST 13,179 8,567
890.231 PGIM TOTAL RETURN BOND FD CL A AT COST 10,982 11,868
1319.618 PIMCO INCOME FUND CL A AT COST 15,872 14,503
1151.601 PGIM SHORT DUR HIGH YIELD FD AT COST 10,301 9,743
816.024 PGIM JENNISON MLP CL A AT COST 5,290 4,545
500 EATON VANCE TAX MANAGED DIV EQUITY AT COST 5,938 7,670
2006.352 INVESCO CORE PLUS BOND FUND AT COST 17,300 18,739
275.380 ARISTOTLE STRATEGIC INCOME FUND AT COST 3,074 2,933
495.663 AB CAP FD INC HIGH INCOME FUND AT COST 3,981 3,499
1506.024 TOUCHSTONE STRAT TR FLEX INC FD AT COST 15,007 15,617
ALLSPRING GOVT MONEY MARKET FUND AT COST 6,546 6,546

TY 2025 LegalFeesSchedule
Name:
SAMUEL HONIGBERG FOUNDATION INC
EIN:
43-6049920
Software ID:
25022934
Software Version:
2025v4.1
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
CAPES SOKOL ATTORNEYS AT LAW 106 0 0 0


TY 2025 OtherDecreasesSchedule
Name:
SAMUEL HONIGBERG FOUNDATION INC
EIN:
43-6049920
Software ID:
25022934
Software Version:
2025v4.1
Description Amount
CONTRIBUTION TO AMERICAN ISRAEL PAC 100


TY 2025 TaxesSchedule
Name:
SAMUEL HONIGBERG FOUNDATION INC
EIN:
43-6049920
Software ID:
25022934
Software Version:
2025v4.1
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
EXCISE TAX ON INVESTMENT INCOME 141