COMEDY CURES FOUNDATION INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: COMEDY CURES FOUNDATION INC (EIN 22-3661833)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2025-12-30
IRS object ID: 202620139349302552
Schema version: 2024v5.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-12-30T13:02:29-05:00	ReturnTs
Tax Period End	2024-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	223336000	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	AUERBACH SCURA COHEN & BAUM LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	2125 CENTER AVENUE SUITE 105	AddressLine1Txt
City	FORT LEE	CityNm
State Abbreviation	NJ	StateAbbreviationCd
ZIP	07024	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	223661833	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	COMEDY CURES FOUNDATION INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	COME	BusinessNameControlTxt
Phone	2012278410	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	122 EAST CLINTON AVENUE	AddressLine1Txt
City	TENAFLY	CityNm
State Abbreviation	NJ	StateAbbreviationCd
ZIP	07670	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	SARANNE ROTHBERG	PersonNm
Person Title	PRESIDENT & CEO/CFO	PersonTitleTxt
Phone	2012278410	PhoneNum
Signature	2025-12-30	SignatureDt

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JEFFREY H BAUM	PreparerPersonNm
PTIN	P01436411	PTIN
Phone	2014614900	PhoneNum
Preparation	2025-12-30	PreparationDt

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	SARANNE ROTHBERG	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	122 EAST CLINTON AVENUE	AddressLine1Txt
City	TENAFLY	CityNm
State Abbreviation	NJ	StateAbbreviationCd
ZIP	07670	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$162,370	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.COMEDYCURES.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1999	FormationYr
Legal Domicile State	NJ	LegalDomicileStateCd
Activity Or Mission	PROVIDING JOY, LAUGHTER, HOPE AND THERAPEUTIC ENTERTAINMENT PROGRAMS FOR CHILDREN AND ADULTS LIVING WITH ILLNESS, DEPRESSION, TRAUMA AND DISABILITIES.	ActivityOrMissionDesc
Voting Members Governing Body	4	VotingMembersGoverningBodyCnt
Voting Members Independent	3	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$59,206	PYContributionsGrantsAmt
CY Contributions Grants	$160,370	CYContributionsGrantsAmt
PY Program Service Revenue	$25,000	PYProgramServiceRevenueAmt
CY Program Service Revenue	$2,000	CYProgramServiceRevenueAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$84,206	PYTotalRevenueAmt
CY Total Revenue	$162,370	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$121,611	PYOtherExpensesAmt
CY Other Expenses	$118,930	CYOtherExpensesAmt
PY Total Expenses	$121,611	PYTotalExpensesAmt
CY Total Expenses	$118,930	CYTotalExpensesAmt
PY Revenues Less Expenses	-$37,405	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$43,440	CYRevenuesLessExpensesAmt
Total Assets BOY	$101,253	TotalAssetsBOYAmt
Total Assets EOY	$168,725	TotalAssetsEOYAmt
Total Liabilities BOY	$1,634,372	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,658,404	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	-$1,533,119	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	-$1,489,679	NetAssetsOrFundBalancesEOYAmt
Mission	PROVIDING JOY, LAUGHTER, HOPE AND THERAPEUTIC ENTERTAINMENT PROGRAMS FOR CHILDREN AND ADULTS LIVING WITH ILLNESS, DEPRESSION, TRAUMA AND DISABILITIES.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$111,841	ExpenseAmt
Revenue	$67,254	RevenueAmt
Desc	PROVIDING JOY, LAUGHTER, HOPE AND THERAPEUTIC ENTERTAINMENT PROGRAMS FOR CHILDREN AND ADULTS LIVING WITH ILLNESS, DEPRESSION, TRAUMA AND DISABILITIES.	Desc
Total Program Service Expenses	$111,841	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	Yes (true)	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	3	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	false	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	4	GoverningBodyVotingMembersCnt
Independent Voting Member	3	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	false	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	NJ	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NY	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	THE ORGANIZATION	PersonNm
Phone	2012278410	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	122 EAST CLINTON AVENUE	AddressLine1Txt
City	TENAFLY	CityNm
State Abbreviation	NJ	StateAbbreviationCd
ZIP	07670	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
SARANNE ROTHBERG
PRESIDENT &	Yes (X)	Yes (X)	$0	$0	$0
MAXIM BASCH
BOARD MEMBER		Yes (X)	$0	$0	$0
MERRICK STEINBERG ESQ
BOARD MEMBER		Yes (X)	$0	$0	$0
RICHARD GROSSMAN ESQ
BOARD MEMBER		Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
All Other Contributions	$160,370	AllOtherContributionsAmt
Total Contributions	$160,370	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	VARIOUS PROGRAMS	Desc
Total Revenue Column	$2,000	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,000	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$2,000	TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$162,370	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,000	RelatedOrExemptFuncIncomeAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$4,486	TotalAmt
Program Services	$3,544	ProgramServicesAmt
Management And General	$942	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$405	TotalAmt
Program Services	$324	ProgramServicesAmt
Management And General	$81	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$22,800	TotalAmt
Program Services	$18,240	ProgramServicesAmt
Management And General	$4,560	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$3,788	TotalAmt
Program Services	$3,599	ProgramServicesAmt
Management And General	$189	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$157	TotalAmt
Management And General	$157	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$1,440	TotalAmt
Program Services	$1,152	ProgramServicesAmt
Management And General	$288	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
EVENTS/PRODUCTION COSTS	$78,205	$77,715	$490
TELEPHONE	$7,649	$7,267	$382

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$118,930	TotalAmt
Program Services	$111,841	ProgramServicesAmt
Management And General	$7,089	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$98,654	BOYAmt
EOY	$91,135	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$2,590	BOYAmt
EOY	$2,590	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
EOY	$75,000	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$33,649	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$33,649	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$9	BOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$101,253	BOYAmt
EOY	$168,725	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$11,041	BOYAmt
EOY	$12,273	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

Field	Value	IRS element (for citing)
BOY	$1,623,331	BOYAmt
EOY	$1,646,131	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,634,372	BOYAmt
EOY	$1,658,404	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	-$1,533,119	BOYAmt
EOY	-$1,489,679	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	-$1,533,119	BOYAmt
EOY	-$1,489,679	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$101,253	BOYAmt
EOY	$168,725	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$43,440	ReconcilationRevenueExpnssAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$63,060	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$175,440	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$86,557	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$59,206	CurrentTaxYearMinus1YearAmt
Current Tax Year	$160,370	CurrentTaxYearAmt
Total	$544,633	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$63,060	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$175,440	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$86,557	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$59,206	CurrentTaxYearMinus1YearAmt
Current Tax Year	$160,370	CurrentTaxYearAmt
Total	$544,633	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$43,981	SubstantialContributorsTotAmt
Public Support Total170	$500,652	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1	CurrentTaxYearMinus4YearsAmt
Total	$1	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$544,634	TotalSupportAmt
Gross Receipts Rltd Activities	$93,900	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.91920	PublicSupportCY170Pct
Public Support PY170	0.52140	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$33,649	OtherCostOrOtherBasisAmt
Depreciation	$33,649	DepreciationAmt

Schedule L IRS990ScheduleL

Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp

Field	Value	IRS element (for citing)
Person	SARANNE ROTHBERG	PersonNm
Relationship With Org	CEO/CFO	RelationshipWithOrgTxt
Loan To Organization	Yes (X)	LoanToOrganizationInd
Original Principal	$1,438,496	OriginalPrincipalAmt
Balance Due	$1,646,131	BalanceDueAmt
Default	false	DefaultInd
Board Or Committee Approval	Yes (true)	BoardOrCommitteeApprovalInd
Written Agreement	Yes (true)	WrittenAgreementInd

Field	Value	IRS element (for citing)
Total Balance Due	$1,646,131	TotalBalanceDueAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11B	PRESIDENT/CEO REVIEWS PRIOR TO FILING. ALL MEMBERS OF THE GOVERNING BODY ARE NOTIFIED OF THE COMPLETION AND AVAILABILITY OF FORM 990. COPIES ARE FURNISHED PROMPTLY TO EACH BOARD MEMBER.
FORM 990, PAGE 6, PART VI, LINE 19	THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST EITHER IN WRITING OR BY TELEPHONE.