501(c)(3) charity; gifts are tax-deductible.
Status: IRS Pub. 78

Before you give

FY2020 · Form 990-PFIndependent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990-PF
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
0 of 6
filings with a surplus
Average deficit $10K a year · 142% of revenue · last 6 filings
Concern: a surplus in 0 of the last 6 filings.
990-PF Pt I · 6 filings
6 mo
of spending, in cash
Looks good: 5.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
990-PF Pt II
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$9K
Spent
$21K
Net assets
$171K
By yearFY2020–FY2025
Revenue
$9K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$9K
FY2021$9K
FY2022$15K
FY2023−$2K
FY2024$5K
FY2025$4K
Expenses
$21K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$21K
FY2021$21K
FY2022$18K
FY2023$16K
FY2024$14K
FY2025$9K
Net assets
$171K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$171K
FY2021$159K
FY2022$156K
FY2023$139K
FY2024$130K
FY2025$125K

From the FY2020 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Oct 1985.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

What each dollar paid for.

Grants & contributions paid 89% · $18K Operating & administrative 11% · $2K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

The filing lists no officers, directors or key staff.

See Lillian Rogatz Memorial Foundation executive salaries →

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Programs and updates

A private foundation based in Napa, CA.

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Provided by the organization

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Grants and how to apply

Who it funds, and how to ask.

Who They Fund

Part XV · grants paid · 14 grants · $6K · 2025–2025
US Holocaust Memorial MuseumFY2025$1,000
Individual RecipientFY2025$1,000
Napa Humane SocietyFY2025$600
Individual RecipientFY2025$500
One Voice Fire Relief FundFY2025$500
Lafd Wildfire Emery FundFY2025$500
Aldea Children & Family ServicesFY2025$500
ACLUFY2025$500
Napa Wildlife RescueFY2025$200
Invisible Wounds Holistic CenterFY2025$200
Immigration Institute of the Bay AreaFY2025$200
Individual RecipientFY2025$200
Girls on the Run Napa-Solano ChapterFY2025$200
Community Action of Napa ValleyFY2025$200

Grantmaking Profile

Patterns in foundation giving
Average grantPart XV$450
Median grantPart XV$500
Largest grantPart XV$1K

By the numbers

The FY2020 990-PF, line by line.

1The main four
Money in
$9K
Investment income$9K
Money out
$21K
Grants paid$18K
Running costs$2K
Owns and owes
$171K
net assets
Cash and savings$10K
Total assets$171K
Liabilities$0
2In more detail
Revenue in detail
Investment income$9K
Total revenue$9K
Assets in detailEnd of year
Cash and savings together$10K
Total assets$171K
Liabilities$0
Net assets$171K
Operations
Fiscal year endsDecember

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $4K$9K−$5K$125K 990 PDF
FY2024 $5K$14K−$9K$130K 990 PDF
FY2023 −$2K$16K−$17K$139K 990 PDF
FY2022 $15K$18K−$3K$156K 990 PDF
FY2021 $9K$21K−$12K$159K 990 PDF
FY2020 Viewing $9K$21K−$11K$171K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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