philanthropy.org | 990 Resource | FAQ Verify yourself
Sign in
The Sam and Rachel Boymel Foundation EIN 31-1578615

The Sam and Rachel Boymel Foundation

EIN  31-1578615 Private foundation / grantmaker Cincinnati, OH
Form 990 (PDF) Compare with another nonprofit →
Is this your organization?
Claim this profile to manage it and share your story.
Claim
Provided by the organization

This section is blank until The Sam and Rachel Boymel Foundation claims this page.

Know this organization? Claim it to add your story

Size
$100K–1M
What they do
A private foundation based in Cincinnati, OH. It reported about $858K in revenue for 2025.
Leadership
Faye Sosna · Trustee
Money in and out
$858K revenue, $488K expenses
Bottom line
—

A private foundation based in Cincinnati, OH. It reported about $858K in revenue for 2025. For fiscal year 2025 it reported $858K in revenue, $488K in expenses, and $8.2M in net assets.Pt I

Grants paid & assets · FY2025
Total revenue
$858K
Pt VIII · Ln 12
Total expenses
$488K
Pt IX · Ln 25
Net assets
$8.2M
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $370K
Total assets
8.2M
deployed as grants and operations
Grants paid
410K
in FY2025
Grants made
23grants
total in period
Payout rate
5%
of assets (5% rule)

Who They Fund

Part XV · grants paid · 23 grants · $420K · 2025–2025
American Israel Education FoundationFY2025$100,000
University of CincinnatiFY2025$50,000
Nancy & David Wolf Holocaust & Humanity CenterFY2025$50,000
Dr Stanley & Pearl Goodman Jfs of Broward CountyFY2025$30,000
Yavneh Day SchoolFY2025$18,000
Colel ChabadFY2025$18,000
Temple Shalom of ChicagoFY2025$15,000
MazonFY2025$15,000
Greater Miami Jewish FederationFY2025$15,000
American Friends of NatalFY2025$15,000
Hillel Foundation of New OrleansFY2025$12,000
Cincinnati HillelFY2025$12,000
Harold E Eisenberg FoundationFY2025$10,000
Chabad of ColumbusFY2025$10,000
Israel Tennis & Education Centers FoundationFY2025$9,000
Illinois Holocost MuseumFY2025$8,000
Hadassah Medical Relief AssociationFY2025$5,500
American Friends of RambamFY2025$5,500
See all 23 grants →

Grantmaking Profile

Patterns in foundation giving
Average grantPart XV$18K
Median grantPart XV$12K
Largest grantPart XV$100K

Summary of the Filing

Part I · fiscal year 2025 · Form 990-PF
Revenue
$858K
FY2025▲ +25%
Expenses
$488K
FY2025▼ -7%
Total assets
$8.2M
FY2025▲ +5%
Total liabilities
$0
FY2025
Total revenue
$858K
Pt VIII · Ln 12
Total expenses
$488K
Pt IX · Ln 25
Net assets
$8.2M
Pt X · Ln 32
Total assetsPt II$8.2M

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CThe Sam and Rachel Boymel Foundation
EINHdr · item D31-1578615
Principal addressHdr · item CCincinnati, OH
WebsiteHdr · item Jnone reported
State of legal domicileHdr · item MOH
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFFoundations & Grantmakers (T20Z)
Ruling yearIRS BMFJan 1998

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1apending
Independent voting membersPt VI · Ln 1bpending
Conflict-of-interest policyPt VI · Ln 12a—
Whistleblower policyPt VI · Ln 13—
Document retention policyPt VI · Ln 14—
CEO/top-official compensation independently reviewedPt VI · Ln 15a—
Family or business relationships among officers/directorsPt VI · Ln 2—

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Faye Sosna
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See The Sam and Rachel Boymel Foundation executive salaries →

Are you one of these people? Claim this org to confirm your role

Statement of Revenue

Part VIII
Investment income100%$858K
Total revenueLn 12$858K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Grants & contributions paid $0.84 Operating & administrative $0.16
Grants & contributions paid84%$410K
Operating & administrative16%$78K
Total functional expensesLn 25$488K

Balance Sheet

Part X · end of year
CashLn 1$256K
Total assetsLn 16$8.2M
Total liabilitiesLn 26$0
Total net assetsLn 32$8.2M
Months of cash on handcomputed6.3

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Payout rate
Grants paid $0 · Total assets $8.2M
0%
Where the money comes from
Contribution dependence
Contributions & grants — · Total revenue $858K
—
Government reliance
not reported
Earned-income share
not reported
Investment reliance
Investment income $0 · Total revenue $858K
0%
Program self-sufficiency
not reported
Growth & trend
Revenue growth (YoY)
This year $858K · Prior year $688K
+25%
Revenue CAGR
FY2020 $2.4M · FY2025 $858K
-18%
Net-asset trend (YoY)
End of year $8.2M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $858K · Expenses $488K
+43%
Liabilities-to-Assets
Total liabilities — · Total assets $8.2M
—
Net-asset ratio
Net assets $8.2M · Total assets $8.2M
100%
People & payroll
Highest Reported Total Compensation
Individual Faye Sosna · Reported title TRUSTEE · Highest reported compensation $0 · Total expenses $488K
0%
Personnel share
not reported
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Revenue growth 25%——

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Compare

Search another nonprofit to view revenue, expenses, assets, key metrics, and leaders side by side

Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$858K revenue · viewing · ⤓ 990 PDF
FY2024$688K revenue · ⤓ 990 PDF
FY2023$408K revenue · ⤓ 990 PDF
FY2022$2.7M revenue · ⤓ 990 PDF
FY2021$355K revenue · ⤓ 990 PDF
FY2020$2.4M revenue · ⤓ 990 PDF

Want to add your own materials alongside these filings? Claim this org

Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

If you ARE the filing organization, claim this org and add context

Made it to the end? Claim this organization

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the peer-cohort and compensation comparisons above.