Nina S & Philip R Friedman Memorial Fund
Nina S & Philip R Friedman Memorial Fund is a private foundation, based in Buffalo, NY. IRS filing data is available from 2020 through 2025. As of 2025, the organization holds $806K in total assets. In 2025, it awarded 2 grants totaling $44K. Net investment income was $76K.
Nina S & Philip R Friedman Memorial Fund at a glance
In short: Nina S & Philip R Friedman Memorial Fund gave $44K across 2 grants in 2025 (avg $22K), mostly in Pennsylvania. Source: 2025 IRS Form 990-PF.
- Annual giving (2025)
- $44,369
- -30.9% vs 2024
- Grants made (2025)
- 2
- +0.0% vs 2024
- Average grant
- $22,185
- -30.9% vs 2024
- Median grant
- $22,185
- Total assets
- $806,478
- +4.1% vs 2024
- Primary geography
- Pennsylvania (75% of itemized 2025 grant dollars)
- Latest 990 filing
- Form 990-PF, 2025 View filing
Data from IRS Form 990-PF, 2025; updated September 2026.
Who Nina S & Philip R Friedman Memorial Fund funds
How this funder distributes its grants
Top Recipients
Top 2 recipients in 2025
The largest 2025 recipient was York College of Pennsylvania ($33K). Together the top 2 received $44K.
Grant Size Distribution
8 grants across all recorded years
The most common grant size was under $50K: 7 grants of 8 (88%).
Geographic Focus
Where this funder awards grants
Grant Distribution by State
Share of 2025 grant dollars across all 2 itemized grants.
States
Cities
How Nina S & Philip R Friedman Memorial Fund gives
- Giving fell 42% from 2022 to 2025. Method
- In 2025 it paid out 96% of its IRS minimum distribution (the 5% rule). Foundations have until the end of the next year to meet it. Method
From the foundation's IRS Form 990-PF filings. Methodology.
Giving History
Giving Over Time
Total grant dollars and number of grants per year
From 2020 to 2025, annual grant giving ranged from $15K (2021) to $76K (2022). In 2025 it made 2 grants totaling $44K.
Grants by year
Grant recipients and amounts by year
| Recipient | Purpose | Amount |
|---|---|---|
| York College of Pennsylvania York, PA | Educational | $33,277 |
| Shriners Hospitals for Children Atlanta, GA | General Support | $11,092 |
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Financial History
Multi-year comparison from IRS filings
| Filing year | Total Assets | Revenue | Expenses | Grants paid | Grants | Qualifying Distributions | Net Investment Income | Distributable Amount |
|---|---|---|---|---|---|---|---|---|
| 2025 | $806,478 | $92,937 | $61,647 | $44,369 | 2 | $44,369 | $76,294 | $46,420 |
| 2024 | $774,611 | $48,234 | $80,356 | $64,233 | 2 | $65,733 | $33,611 | $44,369 |
| 2023 | $806,853 | $36,884 | $58,721 | $43,135 | 2 | $43,135 | $21,534 | $42,204 |
| 2022 | $865,005 | $52,720 | $101,330 | $76,306 | 1 | $76,306 | $34,837 | $49,494 |
| 2021 | $856,069 | $72,169 | $32,868 | $14,963 | 1 | — | $52,459 | $50,788 |
| 2020 | $838,488 | $16,963 | $52,430 | $33,721 | 1 | — | $3,287 | $45,758 |
Under IRS private-foundation payout rules, Nina S & Philip R Friedman Memorial Fund reported a distributable amount of $46K for 2025 — the minimum it must pay out in qualifying distributions.
Leadership & Key People
Officers and directors from IRS filings
Nina S & Philip R Friedman Memorial Fund's only listed officer is Leon I. Butler CPA, Co-Ttee on every filing since 2020 (compensated).
Officers on the 2025 filing
Leon I. Butler CPA
Co-Ttee
On filings since 2020
1 hr/week
$5K (2020) → $6K (2025)
Former officers (1)
- Former: MT Trust Company (2020–2023) — Corp. Trustee
Data from IRS Form 990 filings, 2020–2025. "On filings since" is the earliest filing we hold that lists the person; hours are average hours per week as reported.
Compensation Overview
From 2025 IRS filing
The highest reported compensation on the 2025 filing was $6K, to Leon I Butler CPA (Co-Ttee).
Frequently asked questions about Nina S & Philip R Friedman Memorial Fund
How much does Nina S & Philip R Friedman Memorial Fund give each year?
Nina S & Philip R Friedman Memorial Fund gave $44K across 2 grants in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $64K across 2 grants.
How large is Nina S & Philip R Friedman Memorial Fund?
Nina S & Philip R Friedman Memorial Fund reported $806K in total assets on its 2025 IRS Form 990-PF. It paid out $44K in qualifying distributions that year, against a required minimum of $46K (roughly 5% of its investment assets). Falling short in one year is not a violation: foundations have until the end of the next year to meet the minimum.
Where does Nina S & Philip R Friedman Memorial Fund operate?
Nina S & Philip R Friedman Memorial Fund has awarded grants in Florida, Georgia, Pennsylvania.
What is Nina S & Philip R Friedman Memorial Fund's EIN?
Nina S & Philip R Friedman Memorial Fund's EIN (Employer Identification Number) is 23-6677121. IRS Form 990 filing data is available on this page for 2020–2025.
Data last updated September 2026. Sourced from IRS Form 990-PF filings.
Data update history
(1)
When this profile's IRS filing data changed on Grantable
- IRS filings on file for fiscal years 2020–2025
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