Nonprofit · EIN 23-7227009
L ARTHUR ONEILL JR EDUCATIONAL FUND
Tax-exempt · SUMTER, SC 29150
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| April 30, 2026 | 990-PF | $305,133 | $79,646 | $225,487 | $2,880,296 | $0 | $2,880,296 |
| April 30, 2025 | 990-PF | $145,999 | $79,932 | $66,067 | $2,656,358 | $61 | $2,656,297 |
| April 30, 2024 | 990-PF | $114,179 | $72,846 | $41,333 | $2,591,183 | $0 | $2,591,183 |
Financial details: 990-PF for the year ended April 30, 2026
Revenue
- Dividends
- $90,530
- Interest
- $18,341
- Net gain from sales of assets
- $196,112
- Other income
- $150
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $31,200
- Disbursements for charitable purposes
- $48,446
- Excise tax on investment income
- $2,221
Balance sheet and other
- Total assets, start of year
- $2,656,358
- Total assets, end of year
- $2,880,296
- Total liabilities, end of year
- $0
- Net assets, end of year
- $2,880,296
- Fair market value of assets
- $3,475,166
- Qualifying distributions
- $48,446
- Net investment income
- $208,207
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 April 30, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TRUSTEES 7 VARIOUS, SUMTER, SC 29150 | TRUSTEES | 0 | $21,000 |
| VIVIAN WILLIAMS PO BOX 2091, SUMTER, SC 29151 | CONSULTANT | 0 | $10,200 |
990-PF for the year ended April 30, 2025: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TRUSTEES 7 VARIOUS, SUMTER, SC 29150 | TRUSTEES | 2 | $20,000 |
| VIVIAN WILLIAMS PO BOX 2091, SUMTER, SC 29151 | CONSULTANT | 12 | $10,200 |
990-PF for the year ended April 30, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TRUSTEES 7 VARIOUS, SUMTER, SC 29150 | TRUSTEES | 2 | $19,750 |
| VIVIAN WILLIAMS PO BOX 2091, SUMTER, SC 29151 | CONSULTANT | 12 | $10,200 |
Address and contacts
- Address (IRS master file)
- 1 BROAD ST, SUMTER, SC 29150-4224
- In care of
- % CATHY K GARDNER
- Signed the 990-PF
- VIVIAN WILLIAMS, CONSULTANT
- Phone
- (803) 778-8218
- Return prepared by
- PG PALMER & COMPANY CPA'S LLC
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in April, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | April 30, 2026 | September 15, 2026 | 990-PF on file |
| 2024 | April 30, 2025 | September 15, 2025 | 990-PF on file |
| 2023 | April 30, 2024 | September 16, 2024 | 990-PF on file |
IRS record
- EIN
- 23-7227009
- 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
- 1973
- Accounting year ends
- April
- Files
- Form 990-PF
- Assets (IRS master file)
- $2,880,296
- Income (IRS master file)
- $579,671
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | April 2026 | $305,133 | $79,646 | $2,880,296 | XML |
| 990-PF | April 2025 | $145,999 | $79,932 | $2,656,358 | XML |
| 990-PF | April 2024 | $114,179 | $72,846 | $2,591,183 | XML |
| 990-PF | April 2023 | – | – | – | IRS |
| 990-PF | April 2022 | – | – | – | IRS |
| 990-PF | April 2021 | – | – | – | 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 23-7227009).
Questions about L ARTHUR ONEILL JR EDUCATIONAL FUND
- What is the EIN of L ARTHUR ONEILL JR EDUCATIONAL FUND?
- The employer identification number (EIN) of L ARTHUR ONEILL JR EDUCATIONAL FUND is 23-7227009.
- Is L ARTHUR ONEILL JR EDUCATIONAL FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1973.
- Are donations to L ARTHUR ONEILL JR EDUCATIONAL FUND tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does L ARTHUR ONEILL JR EDUCATIONAL FUND file?
- Form 990-PF. Private foundations file every year.
- When is the next return of L ARTHUR ONEILL JR EDUCATIONAL FUND due?
- The return for tax year 2026 (the year ending April 30, 2027) is due September 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did L ARTHUR ONEILL JR EDUCATIONAL FUND last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended April 2026.
- Who are the officers and directors of L ARTHUR ONEILL JR EDUCATIONAL FUND?
- The 990-PF for the year ended April 30, 2026 lists 2 people; 2 received compensation from the organization, the highest $21,000 (TRUSTEES 7, TRUSTEES).
- How much revenue does L ARTHUR ONEILL JR EDUCATIONAL FUND have?
- On its 990-PF for the year ended April 30, 2026 it reported revenue of $305,133, expenses of $79,646 and total assets of $2,880,296 at year end.
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