- Revenue 2024
- $228,146
- Expenses 2024
- $152,015
Program services were 65.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 03
- NTEE code
- A51I
- Classification
- 2000
- Street
- 501 PLAZA REAL
These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).
Mission and programs · 2024
Mission
THE FOUNDATION WAS ESTABLISHED TO RECEIVE AND ADMINISTER DONATIONS AND BEQUESTS FOR THE BENEFIT AND SUPPORT OF THE BOCA RATON MUSEUM OF ART.
-
THE FOUNDATION WAS ESTABLISHED TO RECEIVE AND ADMINISTER DONATIONS AND BEQUESTS FOR THE BENEFIT OF THE BOCA RATON MUSEUM OF ART.
Expenses $100,000 · Grants $100,000
As filed on the 2024 return.
Officers and directors · 2024
As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
Gail E CohenGAIL E COHEN
TREASURER
- Total calculated
- $0
- Hours/week
- 2 + 1 related
-
John Desprez IIJOHN DESPREZ II
CHAIR
- Total calculated
- $0
- Hours/week
- 2 + 1 related
-
Jody Harrison GrassJODY HARRISON GRASS
CHAIR
- Total calculated
- $0
- Hours/week
- 2 + 1 related
-
Paola Luptak JakobsonPAOLA LUPTAK JAKOBSON
VICE CHAIR
- Total calculated
- $0
- Hours/week
- 2 + 1 related
-
Tamara MorgensternTAMARA MORGENSTERN
VICE CHAIR
- Total calculated
- $0
- Hours/week
- 2 + 1 related
-
Edward F Smith IIIEDWARD F SMITH III
ASST TREASURER
- Total calculated
- $0
- Hours/week
- 2 + 1 related
-
Ena HellerENA HELLER
DIRECTOR & CEO
- Total calculated
- $0
- Hours/week
- 2 + 4 related
-
Lorraine GilsenLORRAINE GILSEN
SECRETARY
- Total calculated
- $0
- Hours/week
- 2 + 4 related
-
Daniel WolginDANIEL WOLGIN
TREASURER
- Total calculated
- $0
- Hours/week
- 2 + 4 related
-
Irvin M LippmanIRVIN M LIPPMAN
EXECUTIVE DIRECTOR
- Total calculated
- $241,867
- From this org
- $237,046
- From related orgs
- $0
- Other
- $4,821
- Hours/week
- 2 + 40 related
Schedule J breakdown matched by us
- Base
- $237,046
- Bonus
- $0
- Other
- $0
- Deferred
- $4,821
- Nontaxable benefits
- $0
- Filer's total
- $241,867
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us. Earlier years are each on their own filing page.
Filings
-
2024
- Revenue
- $228,146
- Expenses
- $152,015
- Contributions
- $0
- Grants paid
- $100,000
-
2023
- Revenue
- $609,617
- Expenses
- $236,989
- Contributions
- $0
- Grants paid
- $230,731
-
2022
- Revenue
- $782,924
- Expenses
- $121,212
- Contributions
- $755,006
- Grants paid
- $115,003
The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.
Other returns filed
-
2021 · 990
- Revenue
- $526,786
- Expenses
- $4,550
- Assets (EOY)
- $7,968,717
-
2020 · 990
- Revenue
- $1,036,587
- Expenses
- $531,418
- Assets (EOY)
- $9,508,513
-
2019 · 990
- Revenue
- $94,169
- Expenses
- $398,935
- Assets (EOY)
- $8,570,822
-
2018 · 990
- Revenue
- $2,938,791
- Expenses
- $312,504
- Assets (EOY)
- $7,921,267
-
2017 · 990
- Revenue
- $288,859
- Expenses
- $1,265,396
- Assets (EOY)
- $5,496,879
-
2016 · 990
- Revenue
- $219,764
- Expenses
- $848,730
- Assets (EOY)
- $6,184,743
-
2015 · 990
- Revenue
- $994,905
- Expenses
- $384,525
- Assets (EOY)
- $5,614,115
Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.
Grants made
-
$212,649
2023 GENERAL OPERATIONS
-
$115,003
2022 GENERAL OPERATIONS
-
$100,000
2024 GENERAL OPERATIONS
Grants received
-
$755,006
2022 GENERAL SUPPORT
Related organizations
From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.
Declared on its 2024 return
-
501(C)(3) · EDUCATION · FL
Declared as related by
-
On its 2024 return
Other IRS files
Auto-Revocation List
Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.
Publication 78
Listed as of 11 November 2026, under deductibility PC.
These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.
What this page reflects
The registration facts above come from the IRS Business Master File published 9 November 2026 and read 9 November 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.