Nonprofit · EIN 20-0246688
W JAMES SAMFORD JR FOUNDATION
Tax-exempt · OPELIKA, AL 36801
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $926,092 | $765,486 | $160,606 | $9,623,029 | $3,384 | $9,619,645 |
| December 31, 2024 | 990-PF | $443,015 | $816,035 | -$373,020 | $9,251,635 | $208 | $9,251,427 |
| December 31, 2023 | 990-PF (amended) | $2,635,548 | $684,119 | $1,951,429 | $9,402,796 | $307 | $9,402,489 |
| December 31, 2022 | 990-PF (amended) | $323,430 | $790,495 | -$467,065 | $7,281,436 | $20,630 | $7,260,806 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $6,953
- Dividends
- $228,428
- Net rental income
- -$6,018
- Net gain from sales of assets
- $687,076
Expenses
- Grants and similar amounts paid
- $422,914
- Compensation of officers, directors and key employees
- $2,535
- Salaries, compensation and benefits (total)
- $18,462
- Disbursements for charitable purposes
- $658,835
- Excise tax on investment income
- $11,380
Balance sheet and other
- Total assets, start of year
- $9,251,635
- Total assets, end of year
- $9,623,029
- Total liabilities, end of year
- $3,384
- Net assets, end of year
- $9,619,645
- Fair market value of assets
- $11,565,747
- Qualifying distributions
- $779,063
- Net investment income
- $918,917
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-PF for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LUCINDA SAMFORD CANNON 1104 LIVE OAK CIRCLE, OPELIKA, AL 36801 | PRESIDENT AND DIRECTOR | 20 | $72,500 |
| PRESTON B BARNETT 5570 ERROL PLACE NW, ATLANTA, GA 30327 | TREASURER AND DIRECTOR | 1 | $1,500 |
| E RASHA CANNON 1435 TURN LAKE DRIVE, AUBURN, AL 36830 | SECRETARY AND DIRECTOR | 6 | $1,500 |
| HEATHER S CANNON 1435 TURN LAKE DRIVE, AUBURN, AL 36830 | DIRECTOR | 1 | $1,500 |
990-PF for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LUCINDA SAMFORD CANNON 1104 LIVE OAK CIRCLE, OPELIKA, AL 36801 | PRESIDENT AND DIRECTOR | 20 | $72,500 |
| E RASHA CANNON 1435 TURN LAKE DRIVE, AUBURN, AL 36830 | SECRETARY AND DIRECTOR | 6 | $22,977 |
| PRESTON B BARNETT 5570 ERROL PLACE NW, ATLANTA, GA 30327 | TREASURER AND DIRECTOR | 1 | $1,500 |
| HEATHER S CANNON 1435 TURN LAKE DRIVE, AUBURN, AL 36830 | DIRECTOR | 1 | $1,500 |
990-PF for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LUCINDA SAMFORD CANNON 1104 LIVE OAK CIRCLE, OPELIKA, AL 36801 | PRESIDENT AND DIRECTOR | 20 | $72,500 |
| E RASHA CANNON 1435 TURN LAKE DRIVE, AUBURN, AL 36830 | SECRETARY AND DIRECTOR | 1 | $20,086 |
| PRESTON B BARNETT 5570 ERROL PLACE NW, ATLANTA, GA 30327 | TREASURER AND DIRECTOR | 1 | $1,500 |
990-PF for the year ended December 31, 2022: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LUCINDA SAMFORD CANNON 1104 LIVE OAK CIRCLE, OPELIKA, AL 36801 | PRESIDENT AND DIRECTOR | 20 | $73,000 |
| E RASHA CANNON 1435 TURN LAKE DRIVE, AUBURN, AL 36830 | SECRETARY AND DIRECTOR | 1 | $36,402 |
| PRESTON B BARNETT 5570 ERROL PLACE NW, ATLANTA, GA 30327 | TREASURER AND DIRECTOR | 1 | $2,000 |
Address and contacts
- Address (IRS master file)
- 1104 LIVE OAK CIR, OPELIKA, AL 36801-2726
- In care of
- % LUCINDA SAMFORD CANNON
- Signed the 990-PF
- LUCINDA CANNON, PRESIDENT
- Phone
- (334) 749-8481
- Return prepared by
- MACHEN MCCHESNEY LLP
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 20-0246688
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 2004
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20)
- Assets (IRS master file)
- $9,623,029
- Income (IRS master file)
- $3,818,438
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $926,092 | $765,486 | $9,623,029 | XML |
| 990-PF | December 2024 | $443,015 | $816,035 | $9,251,635 | XML |
| 990-PF | December 2023 | $2,635,548 | $684,119 | $9,402,796 | XML |
| 990-PF | December 2022 | $323,430 | $790,495 | $7,281,436 | XML |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 20-0246688).
Questions about W JAMES SAMFORD JR FOUNDATION
- What is the EIN of W JAMES SAMFORD JR FOUNDATION?
- The employer identification number (EIN) of W JAMES SAMFORD JR FOUNDATION is 20-0246688.
- Is W JAMES SAMFORD JR FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2004.
- Are donations to W JAMES SAMFORD JR FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does W JAMES SAMFORD JR FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of W JAMES SAMFORD JR FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did W JAMES SAMFORD JR FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of W JAMES SAMFORD JR FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 4 people; 4 received compensation from the organization, the highest $72,500 (LUCINDA SAMFORD CANNON, PRESIDENT AND DIRECTOR).
- How much revenue does W JAMES SAMFORD JR FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $926,092, expenses of $765,486 and total assets of $9,623,029 at year end.
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