Jonathan and Barbara Silver Foundation Inc.

EIN 13-4193640 • Brooklyn, NY

Pub. 78 EligibleNTEE A20

C/O M Farmer 5 Delavan St 3LBrooklyn, NY 11231

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

0.00x

Tied with the lowest-debt nonprofits in its peer group.

$1M-$5M nonprofits • Source year 2024

0.00x

Tied with the lowest-debt nonprofits in its peer group.

$1M-$5M nonprofits • Source year 2024

-116%

Higher net margin than 5% of similar nonprofits.

$1M-$5M nonprofits • Source year 2024

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

$1M-$5M nonprofits • Source year 2024

-2.8%

Faster asset growth than 28% of similar nonprofits.

$1M-$5M nonprofits • Annualized from 2023 to 2024

72%

Faster revenue growth than 86% of similar nonprofits.

$1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet

Liabilities / Assets30th percentile

Assets

Down

$4,072,105

Down $118,050 (-2.8%) from 2023

Liabilities

Flat

Flat from 2023

Net Assets

Down

$4,072,105

Down $118,050 (-2.8%) from 2023

Operations

Liabilities / Revenue30th percentile Net Margin5th percentile

Revenue

$116,361

Up $48,589 (+72%) from 2023

Expenses

$251,097

Up $56,971 (+29%) from 2023

Net Income

Down

-$134,736

Down $8,382 (-6.6%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth28th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

Highlighted filing

2024

Assets$4,072,105

Liabilities$0

Net Assets$4,072,105

Open 2024 Filing

Operations Trend

Revenue Growth86th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

Highlighted filing

2024

Revenue$116,361

Expenses$251,097

Net Income-$134,736

Open 2024 Filing

Filings

Most recent year

2024 • Form 990PFDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $4,072,105
Liabilities: $0
Net assets: $4,072,105
Revenue: $116,361
Expenses: $251,097
Net income: -$134,736

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2024Detailed filing. Detailed filing data is available for this year.	$4.07	$0.00	$4.07	$0.12	$0.25	$0.13
2023Detailed filing. Detailed filing data is available for this year.	$4.19	$0.00	$4.19	$0.07	$0.19	$0.13
2022Detailed filing. Detailed filing data is available for this year.	$4.37	$0.00	$4.37	$0.41	$0.23	$0.18
2021Detailed filing. Detailed filing data is available for this year.	$4.19	$0.00	$4.19	$0.14	$0.19	$0.05
2020Detailed filing. Detailed filing data is available for this year.	$4.23	$0.00	$4.23	$0.10	$0.22	$0.12
2019Detailed filing. Detailed filing data is available for this year.	$4.35	$0.00	$4.35	$1.85	$0.29	$1.56
2015Detailed filing. Detailed filing data is available for this year.	$0.04	$0.00	$0.04	$0.01	$0.01	$0.00
2014Summary only. Only limited summary data is available for this year.	$0.03	$0.00		$0.01	$0.01	$0.00
2013Summary only. Only limited summary data is available for this year.	$0.03	$0.00		$0.01	$0.01	$0.00
2012Summary only. Only limited summary data is available for this year.	$0.03	$0.00		$0.01	$0.01	$0.00

Latest Filing Detail

Jump To

Filing Snapshot

Filing Period: Jan 1, 2024 to Dec 31, 2024
Signed: Nov 11, 2025
Return Version: 2024v5.0

Compensation and Service Providers

Top Officer Pay67th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
MARION SMIT	President	PT	$0	-	-
JOSHUA SILVER	Vice Preside	-	$0	-	-
RONALD D SPENCER	Secretary	-	$0	-	-

Filing and Contact Details

Filer

Filer Name: Jonathan & Barbara Silver
EIN: 13-4193640
Phone: 6039789632
Address: C/O M FARMER 5 DELAVAN ST 3L, BROOKLYN, NY 11231

Signing Officer

Name: Marion Smit
Title: President
Phone: 2122388697
Signed: 2025-11-11
Discuss with paid preparer: Yes

Preparer

Firm: Shallo Galluscio & Bianchi Cpas Pc
Address: 21 N 7TH ST, HUDSON, NY 12534
Preparer: Scott D Shallo CPA
Phone: 5188286500

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990PF/StatementsRegardingActy4720Grp/PaymentToGovernmentOfficialInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/PayPremiumsPrsnlBnftCntrctInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/ProhibitedTaxShelterTransInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/RcvFndsToPayPrsnlBnftCntrctInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/SaleOrExchDisqualifiedPrsnInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/SubjToTaxRmnrtnExPrchtPymtInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/TransferAstDisqualifiedPrsnInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/UncorrectedPYJeopardyInvstInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/UndistributedIncomePYInd	0	false
IRS990PF/StatementsRegardingActyGrp/ActivitiesNotPreviouslyRptInd	0	false
IRS990PF/StatementsRegardingActyGrp/AtLeast5000InAssetsInd	0	true
IRS990PF/StatementsRegardingActyGrp/ChangesToArticlesOrBylawsInd	0	false
IRS990PF/StatementsRegardingActyGrp/ComplyWithPublicInspRqrInd	0	true
IRS990PF/StatementsRegardingActyGrp/DonorAdvisedFundInd	0	false
IRS990PF/StatementsRegardingActyGrp/ForeignAccountsQuestionInd	0	false
IRS990PF/StatementsRegardingActyGrp/Form1120POLFiledInd	0	false
IRS990PF/StatementsRegardingActyGrp/Form990PFFiledWithAttyGenInd	0	true
IRS990PF/StatementsRegardingActyGrp/IndividualWithBooksNm	0	RONALD D SPENCER
IRS990PF/StatementsRegardingActyGrp/LegislativePoliticalActyInd	0	false
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/AddressLine1Txt	0	1112 PARK AVENUE
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/CityNm	0	NEW YORK
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/StateAbbreviationCd	0	NY
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/ZIPCd	0	10128
IRS990PF/StatementsRegardingActyGrp/MoreThan100SpentInd	0	false
IRS990PF/StatementsRegardingActyGrp/NewSubstantialContributorsInd	0	false
IRS990PF/StatementsRegardingActyGrp/OrganizationDissolvedEtcInd	0	false
IRS990PF/StatementsRegardingActyGrp/OwnControlledEntityInd	0	false
IRS990PF/StatementsRegardingActyGrp/PhoneNum	0	6039789632
IRS990PF/StatementsRegardingActyGrp/PrivateOperatingFoundationInd	0	true
IRS990PF/StatementsRegardingActyGrp/Section508eRqrSatisfiedInd	0	true
IRS990PF/StatementsRegardingActyGrp/UnrelatedBusIncmOverLimitInd	0	false
IRS990PF/StatementsRegardingActyGrp/WebsiteAddressTxt	0	N/A
IRS990PF/SummaryOfDirectChrtblActyGrp/Description1Txt	0	SPONSORING AND ARRANGING SEMINARS CONCERNING VISUAL ARTS AND MAKING GRANTS TO INSTITUTIONS AND INDIVIDUAL ARTISTS, SPECIFICALLY SCULPTORS
IRS990PF/SummaryOfDirectChrtblActyGrp/Description2Txt	0	CREATING A RESEARCH CENTER/PUBLIC FORUM ON THE ART OF JONATHAN SILVER AND OTHER 20TH CENTURY SCULPTORS
IRS990PF/SummaryOfDirectChrtblActyGrp/Description3Txt	0	CREATING A SCULPTURE CATALOGUE OF THE WORK OF JONATHAN SILVER
IRS990PF/SummaryOfDirectChrtblActyGrp/Expenses1Amt	0	8000
IRS990PF/SummaryOfDirectChrtblActyGrp/Expenses2Amt	0	60995
IRS990PF/SummaryOfDirectChrtblActyGrp/Expenses3Amt	0	2804
IRS990PF/SumOfProgramRelatedInvstGrp/Description1Txt	0	N/A
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt	0	8000
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt	0	GENERAL PURPOSES
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt	0	NEW YORK STUDIO SCHOOL
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine2Txt	0	NEW YORK STUDIO SCHOOL
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientFoundationStatusTxt	0	EDUCATIONAL
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientRelationshipTxt	0	NONE
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt	0	8 WEST 8TH STREET
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm	0	NEW YORK
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd	0	NY
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd	0	10011
IRS990PF/SupplementaryInformationGrp/OnlyContriToPreselectedInd	0	X
IRS990PF/SupplementaryInformationGrp/TotalGrantOrContriPdDurYrAmt	0	8000
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/LoansOrLoanGuaranteesInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PerformanceOfServicesEtcInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PurchaseOfAssetsNonchrtblEOInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/ReimbursementArrangementsInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RelationshipsNonchrtblEOInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RentalOfFacilitiesOthAssetsInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SalesOrExchangesOfAssetsInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SharingOfFacilitiesEtcInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOfCashToNonchrtblEOInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOtherAssetNonchrtblEOInd	0	false
IRS990PF/UndistributedIncomeGrp/QualifyingDistributionsAmt	0	187895
IRS990PF/UndistributedIncomeGrp/RemainingDistriFromCorpusAmt	0	187895
IRS990PF/UndistributedIncomeGrp/TotalCorpusAmt	0	187895
OtherAssetsSchedule/OtherAssetsScheduleGrp/BOYBookValueAmt	0	327121
OtherAssetsSchedule/OtherAssetsScheduleGrp/Desc	0	VARIOUS WORKS OF ART, SCULPTURE, ETC
OtherAssetsSchedule/OtherAssetsScheduleGrp/EOYBookValueAmt	0	327121
OtherAssetsSchedule/OtherAssetsScheduleGrp/EOYFMVAmt	0	327121
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc	0	EXPENSES
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc	1	INSURANCE
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc	2	STORAGE COSTS
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc	3	PROMOTIONAL COSTS
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc	4	WIFI/WEBSITE &COMPUTER COSTS
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc	5	CONSULTING FEES
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc	6	DUES & SUBSCRIPTIONS
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc	7	OFFICE EXPENSE
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt	0	2808
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt	1	5793
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt	2	102600
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt	0	916
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt	1	2808
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt	2	5793
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt	3	2375
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt	4	102600
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt	5	2788
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt	6	72
OtherIncreasesSchedule/OtherIncreasesDetail/Amt	0	16686
OtherIncreasesSchedule/OtherIncreasesDetail/Desc	0	OTHER INCREASES
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/Amt	0	2780
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/Amt	1	1500
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/Amt	2	7680
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/Amt	3	12
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/Amt	4	47950
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/CategoryTxt	0	PROFESSIONAL FEES
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/CategoryTxt	1	GRANT WRITING FEES
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/CategoryTxt	2	INVESTMENT ADVISORY FEES
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/CategoryTxt	3	BANK FEES
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/CategoryTxt	4	ACCOUNTING / BOOKKEEPING
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/DisbursementsCharitablePrpsAmt	0	2780
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/DisbursementsCharitablePrpsAmt	1	1500
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/NetInvestmentIncomeAmt	0	7680
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/NetInvestmentIncomeAmt	1	12
TaxesSchedule/TaxesDetail/Amt	0	250
TaxesSchedule/TaxesDetail/Amt	1	1409
TaxesSchedule/TaxesDetail/Amt	2	356
TaxesSchedule/TaxesDetail/CategoryTxt	0	NYS ANNUAL FILING FEE
TaxesSchedule/TaxesDetail/CategoryTxt	1	FOREIGN TAXES
TaxesSchedule/TaxesDetail/CategoryTxt	2	2024 IRS EXCISE TAX
TaxesSchedule/TaxesDetail/DisbursementsCharitablePrpsAmt	0	250
TaxesSchedule/TaxesDetail/DisbursementsCharitablePrpsAmt	1	356
TaxesSchedule/TaxesDetail/NetInvestmentIncomeAmt	0	1409
ReturnHeader/BuildTS	0	2025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	true
ReturnHeader/BusinessOfficerGrp/PersonNm	0	MARION SMIT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	2122388697
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2025-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	JONATHAN & BARBARA SILVER
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt	0	FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt	0	JONA
ReturnHeader/Filer/EIN	0	134193640
ReturnHeader/Filer/PhoneNum	0	6039789632
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	C/O M FARMER 5 DELAVAN ST 3L
ReturnHeader/Filer/USAddress/CityNm	0	BROOKLYN
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	NY
ReturnHeader/Filer/USAddress/ZIPCd	0	11231
ReturnHeader/IRSResponsiblePrtyInfoCurrInd	0	true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN	0	141638228
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	SHALLO GALLUSCIO & BIANCHI CPAS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	21 N 7TH ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	HUDSON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	12534
ReturnHeader/PreparerPersonGrp/PhoneNum	0	5188286500
ReturnHeader/PreparerPersonGrp/PreparationDt	0	2025-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	SCOTT D SHALLO CPA
ReturnHeader/ReturnTs	0	2025-11-11T13:47:57-05:00
ReturnHeader/ReturnTypeCd	0	990PF
ReturnHeader/TaxPeriodBeginDt	0	2024-01-01
ReturnHeader/TaxPeriodEndDt	0	2024-12-31
ReturnHeader/TaxYr	0	2024

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