Nonprofit · EIN 22-6700131
JOSEPH A COURTER MEMORIAL SCHOLARSHIP FUND
Tax-exempt · SANIBEL, FL 33957
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $98,172 | $88,120 | $10,052 | $595,259 | $0 | $595,259 |
| December 31, 2024 | 990-PF | $132,280 | $80,129 | $52,151 | $585,764 | $0 | $585,764 |
| December 31, 2023 | 990-PF | $208,080 | $226,337 | -$18,257 | $539,420 | $0 | $539,420 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $24,840
- Interest
- $4
- Net gain from sales of assets
- $73,328
Expenses
- Grants and similar amounts paid
- $73,427
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $73,427
- Excise tax on investment income
- $1,185
Balance sheet and other
- Total assets, start of year
- $585,764
- Total assets, end of year
- $595,259
- Total liabilities, end of year
- $0
- Net assets, end of year
- $595,259
- Fair market value of assets
- $1,736,102
- Qualifying distributions
- $73,427
- Net investment income
- $98,172
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 |
|---|---|---|---|
| JAMES A COURTER 2596 WULFERT ROAD, SANIBEL, FL 33957 | TRUSTEE | 2 | $0 |
990-PF for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES A COURTER 2596 WULFERT ROAD, SANIBEL, FL 33957 | TRUSTEE | 2 | $0 |
990-PF for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES A COURTER 2596 WULFERT ROAD, SANIBEL, FL 33957 | TRUSTEE | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 2596 WULFERT RD, SANIBEL, FL 33957-2206
- In care of
- % COURTER
- Signed the 990-PF
- JAMES COURTER, TRUSTEE
- Phone
- (973) 596-8505
- Return prepared by
- NISIVOCCIA 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
- 22-6700131
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private operating foundation
- Donations deductible (Pub 78)
- Private operating foundation, 50% limit
- Exempt since
- 1998
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T22Z)
- Assets (IRS master file)
- $595,259
- Income (IRS master file)
- $135,409
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $98,172 | $88,120 | $595,259 | IRS |
| 990-PF | December 2024 | $132,280 | $80,129 | $585,764 | IRS |
| 990-PF | December 2023 | $208,080 | $226,337 | $539,420 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 2018 | – | – | – | 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 22-6700131).
Questions about JOSEPH A COURTER MEMORIAL SCHOLARSHIP FUND
- What is the EIN of JOSEPH A COURTER MEMORIAL SCHOLARSHIP FUND?
- The employer identification number (EIN) of JOSEPH A COURTER MEMORIAL SCHOLARSHIP FUND is 22-6700131.
- Is JOSEPH A COURTER MEMORIAL SCHOLARSHIP FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1998.
- Are donations to JOSEPH A COURTER MEMORIAL SCHOLARSHIP FUND tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private operating foundation, 50% limit).
- Which annual return does JOSEPH A COURTER MEMORIAL SCHOLARSHIP FUND file?
- Form 990-PF. Private foundations file every year.
- When is the next return of JOSEPH A COURTER MEMORIAL SCHOLARSHIP FUND 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 JOSEPH A COURTER MEMORIAL SCHOLARSHIP FUND 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 JOSEPH A COURTER MEMORIAL SCHOLARSHIP FUND?
- The 990-PF for the year ended December 31, 2025 lists 1 person; 0 received compensation from the organization.
- How much revenue does JOSEPH A COURTER MEMORIAL SCHOLARSHIP FUND have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $98,172, expenses of $88,120 and total assets of $595,259 at year end.
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