Louis and Sandra Berkman Foundation

EIN 34-6526694 • Pittsburgh, PA

600 Grant Street Suite 3230Pittsburgh, PA 15219

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.

$25M-$50M nonprofits • Source year 2024

0.00x

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

$25M-$50M nonprofits • Source year 2024

61%

Higher net margin than 90% of similar nonprofits.

$25M-$50M nonprofits • Source year 2024

Higher top officer pay than 56% of similar nonprofits.

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

$25M-$50M nonprofits • Source year 2024

4.2%

Faster asset growth than 48% of similar nonprofits.

$25M-$50M nonprofits • Annualized from 2022 to 2024

76%

Faster revenue growth than 88% of similar nonprofits.

$25M-$50M nonprofits • Annualized from 2022 to 2024

Balance Sheet

Liabilities / Assets15th percentile

Assets

$30,522,711

Up $2,242,154 (+7.9%) from 2023

Liabilities

Flat

Flat from 2023

Net Assets

$30,522,711

Up $2,242,154 (+7.9%) from 2023

Operations

Liabilities / Revenue15th percentile Net Margin90th percentile

Revenue

$3,650,437

Up $1,864,391 (+104%) from 2023

Expenses

Down

$1,408,283

Down $210,849 (-13%) from 2023

Net Income

$2,242,154

Up $2,075,240 (+1243%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth48th percentile

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

Highlighted filing

2024

Assets$30,522,711

Liabilities$0

Net Assets$30,522,711

Open 2024 Filing

Operations Trend

Revenue Growth88th percentile

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

Highlighted filing

2024

Revenue$3,650,437

Expenses$1,408,283

Net Income$2,242,154

Open 2024 Filing

Filings

Most recent year

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

Open filing

Assets: $30,522,711
Liabilities: $0
Net assets: $30,522,711
Revenue: $3,650,437
Expenses: $1,408,283
Net income: $2,242,154

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2024Detailed filing. Detailed filing data is available for this year.	$30.5	$0.00	$30.5	$3.65	$1.41	$2.24
2023Detailed filing. Detailed filing data is available for this year.	$28.3	$0.00	$28.3	$1.79	$1.62	$0.17
2022Detailed filing. Detailed filing data is available for this year.	$28.1	$0.00	$28.1	$1.18	$1.68	$0.51
2021Detailed filing. Detailed filing data is available for this year.	$28.6	$0.00	$28.6	$3.93	$1.42	$2.51
2020Detailed filing. Detailed filing data is available for this year.	$26.1	$0.00	$26.1	$0.73	$1.42	$0.69
2019Detailed filing. Detailed filing data is available for this year.	$26.8	$0.00	$26.8	$3.93	$1.22	$2.71

Latest Filing Detail

Jump To

Filing Snapshot

Filing Period: Jan 1, 2024 to Dec 31, 2024
Signed: Aug 5, 2025
Return Version: 2024v5.2

Compensation and Service Providers

Top Officer Pay56th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
STEPHEN E PAUL	Trustee	-	$0	-	-

Filing and Contact Details

Filer

Filer Name: Louis and Sandra Berkman Foundation
EIN: 34-6526694
In Care Of: % STEPHEN E PAUL TRUSTEE
Phone: 4126529480
Address: 600 Grant Street Suite 3230, Pittsburgh, PA 15219

Signing Officer

Name: Stephen E Paul
Title: Trustee
Phone: 4126529480
Signed: 2025-08-05
Discuss with paid preparer: Yes

Preparer

Firm: The Louis Berkman Company
Address: 600 Grant St Ste 3230, Pittsburgh, PA 15219
Phone: 4126529480

Raw XML Appendix350 raw XML fields

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/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/EmployeeBenefitProgramAmt	0	0
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/ExpenseAccountOtherAllwncAmt	0	0
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/PersonNm	0	STEPHEN E PAUL
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/TitleTxt	0	TRUSTEE
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/AddressLine1Txt	0	600 GRANT STREET SUITE 3230
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/CityNm	0	PITTSBURGH
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/StateAbbreviationCd	0	PA
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/ZIPCd	0	15219
IRS990PF/Organization501c3ExemptPFInd	0	X
IRS990PF/PFQualifyingDistributionsGrp/CharitableAssetsAcquisPaidAmt	0	0
IRS990PF/PFQualifyingDistributionsGrp/ExpensesAndContributionsAmt	0	1268034
IRS990PF/PFQualifyingDistributionsGrp/ProgramRelatedInvstTotalAmt	0	0
IRS990PF/PFQualifyingDistributionsGrp/QualifyingDistributionsAmt	0	1268034
IRS990PF/PFQualifyingDistributionsGrp/SetAsideCashDistriTestAmt	0	0
IRS990PF/PFQualifyingDistributionsGrp/SetAsideSuitabilityTestAmt	0	0
IRS990PF/StatementsRegardingActy4720Grp/BrrwOrLendDisqualifiedPrsnInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/BusinessHoldingsInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/FurnGoodsDisqualifiedPrsnInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/GrantsToIndividualsInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/GrantsToOrganizationsInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/InfluenceElectionInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/InfluenceLegislationInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/JeopardyInvestmentsInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/NoncharitablePurposeInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/PayCompDisqualifiedPrsnInd	0	false
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/UncorrectedPriorActsInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/UncorrectedPYJeopardyInvstInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/UndistributedIncomePYInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/UndistrIncmSect4942a2NotAppInd	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/LegislativePoliticalActyInd	0	false
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/AddressLine1Txt	0	600 GRANT STREET SUITE 3230
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/CityNm	0	PITTSBURGH
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/StateAbbreviationCd	0	PA
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/ZIPCd	0	15219
IRS990PF/StatementsRegardingActyGrp/MoreThan100SpentInd	0	false
IRS990PF/StatementsRegardingActyGrp/NewSubstantialContributorsInd	0	false
IRS990PF/StatementsRegardingActyGrp/OrganizationDissolvedEtcInd	0	false
IRS990PF/StatementsRegardingActyGrp/OrgReportOrRegisterStateCd	0	OH
IRS990PF/StatementsRegardingActyGrp/OwnControlledEntityInd	0	false
IRS990PF/StatementsRegardingActyGrp/PersonsWithBooksName/BusinessNameLine1Txt	0	STEPHEN E PAUL TRUSTEE
IRS990PF/StatementsRegardingActyGrp/PhoneNum	0	4126529480
IRS990PF/StatementsRegardingActyGrp/PrivateOperatingFoundationInd	0	false
IRS990PF/StatementsRegardingActyGrp/Section508eRqrSatisfiedInd	0	true
IRS990PF/StatementsRegardingActyGrp/UnrelatedBusIncmOverLimitInd	0	false
IRS990PF/SupplementaryInformationGrp/ContributingManagerNm	0	STEPHEN E PAUL 600 GRANT STREET S
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt	0	1268034
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt	0	SEE ATTACHED STATEMENT
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt	0	SEE ATTACHED STATEMENT
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientFoundationStatusTxt	0	PF
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt	0	600 GRANT STREET
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine2Txt	0	SUITE 3230
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm	0	PITTSBURGH
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd	0	PA
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd	0	15219
IRS990PF/SupplementaryInformationGrp/OnlyContriToPreselectedInd	0	X
IRS990PF/SupplementaryInformationGrp/ShareholderManagerNm	0	NONE
IRS990PF/SupplementaryInformationGrp/TotalGrantOrContriPdDurYrAmt	0	1268034
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/AppliedToYear1Amt	0	1268034
IRS990PF/UndistributedIncomeGrp/DistributableAsAdjustedAmt	0	1820345
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovAppCYAmt	0	0
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr1Amt	0	0
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovAppCYCorpusAmt	0	0
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovToNextYrAmt	0	0
IRS990PF/UndistributedIncomeGrp/ExcessFromCurrentYearAmt	0	0
IRS990PF/UndistributedIncomeGrp/PriorYear1Yr	0	2022
IRS990PF/UndistributedIncomeGrp/PriorYear2Yr	0	2021
IRS990PF/UndistributedIncomeGrp/PriorYear3Yr	0	2020
IRS990PF/UndistributedIncomeGrp/PriorYearUndistributedIncmAmt	0	137941
IRS990PF/UndistributedIncomeGrp/QualifyingDistributionsAmt	0	1268034
IRS990PF/UndistributedIncomeGrp/RemainingDistriFromCorpusAmt	0	0
IRS990PF/UndistributedIncomeGrp/Taxable1Amt	0	137941
IRS990PF/UndistributedIncomeGrp/Taxable2Amt	0	320050
IRS990PF/UndistributedIncomeGrp/TotalCorpusAmt	0	0
IRS990PF/UndistributedIncomeGrp/TotalExcessDistributionCyovAmt	0	0
IRS990PF/UndistributedIncomeGrp/TotalForPriorYearsAmt	0	137941
IRS990PF/UndistributedIncomeGrp/UndistributedIncomeCYAmt	0	1820345
IRS990PF/UndistributedIncomeGrp/UndistributedIncomePYAmt	0	1588084
OtherAssetsSchedule/OtherAssetsScheduleGrp/BOYBookValueAmt	0	12454
OtherAssetsSchedule/OtherAssetsScheduleGrp/BOYBookValueAmt	1	25169
OtherAssetsSchedule/OtherAssetsScheduleGrp/Desc	0	LIFE INSURANCE POLICY - NYL
OtherAssetsSchedule/OtherAssetsScheduleGrp/Desc	1	LIFE INSURANCE POLICY-AMERITAS
OtherAssetsSchedule/OtherAssetsScheduleGrp/EOYBookValueAmt	0	12748
OtherAssetsSchedule/OtherAssetsScheduleGrp/EOYBookValueAmt	1	25564
OtherAssetsSchedule/OtherAssetsScheduleGrp/EOYFMVAmt	0	12748
OtherAssetsSchedule/OtherAssetsScheduleGrp/EOYFMVAmt	1	25564
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc	0	ADVISOR FEES
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc	1	OFFICE SUPPLIES
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt	0	1158108
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt	1	485
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt	0	115108
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt	1	485
OtherIncomeSchedule2/OtherIncomeDetail/AdjustedNetIncomeAmt	0	1197705
OtherIncomeSchedule2/OtherIncomeDetail/AdjustedNetIncomeAmt	1	690
OtherIncomeSchedule2/OtherIncomeDetail/Desc	0	OTHER INCOME K-1
OtherIncomeSchedule2/OtherIncomeDetail/Desc	1	MISCELLANEOUS INCOME
OtherIncomeSchedule2/OtherIncomeDetail/NetInvestmentIncomeAmt	0	1197705
OtherIncomeSchedule2/OtherIncomeDetail/NetInvestmentIncomeAmt	1	690
OtherIncomeSchedule2/OtherIncomeDetail/RevenueAndExpensesPerBooksAmt	0	1197705
OtherIncomeSchedule2/OtherIncomeDetail/RevenueAndExpensesPerBooksAmt	1	690
TaxesSchedule/TaxesDetail/AdjustedNetIncomeAmt	0	9456
TaxesSchedule/TaxesDetail/AdjustedNetIncomeAmt	1	15200
TaxesSchedule/TaxesDetail/Amt	0	9456
TaxesSchedule/TaxesDetail/Amt	1	15200
TaxesSchedule/TaxesDetail/CategoryTxt	0	FOREIGN TAX PAID
TaxesSchedule/TaxesDetail/CategoryTxt	1	UNITED STATES TREASURY
TaxesSchedule/TaxesDetail/NetInvestmentIncomeAmt	0	94156
TaxesSchedule/TaxesDetail/NetInvestmentIncomeAmt	1	15200
ReturnHeader/BuildTS	0	2025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	true
ReturnHeader/BusinessOfficerGrp/PersonNm	0	Stephen E Paul
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	Trustee
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	4126529480
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2025-08-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	Louis and Sandra Berkman Foundation
ReturnHeader/Filer/BusinessNameControlTxt	0	LOUI
ReturnHeader/Filer/EIN	0	346526694
ReturnHeader/Filer/InCareOfNm	0	% STEPHEN E PAUL TRUSTEE
ReturnHeader/Filer/PhoneNum	0	4126529480
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	600 Grant Street Suite 3230
ReturnHeader/Filer/USAddress/CityNm	0	Pittsburgh
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	PA
ReturnHeader/Filer/USAddress/ZIPCd	0	15219
ReturnHeader/IRSResponsiblePrtyInfoCurrInd	0	true
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	The Louis Berkman Company
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	600 Grant St Ste 3230
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	Pittsburgh
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	15219
ReturnHeader/PreparerPersonGrp/PhoneNum	0	4126529480
ReturnHeader/ReturnTs	0	2025-08-05T12:49:58-05:00
ReturnHeader/ReturnTypeCd	0	990PF
ReturnHeader/TaxPeriodBeginDt	0	2024-01-01
ReturnHeader/TaxPeriodEndDt	0	2024-12-31
ReturnHeader/TaxYr	0	2024

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