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Nonprofit · EIN 26-1573695

E L SPENCER JR FOUNDATION INC

Tax-exempt · AUBURN, AL 36831

Financials

$292K$151K2023$1.1M$149K2024$2.6M$235K2025
Revenue Expenses · by fiscal year end
Financials of E L SPENCER JR FOUNDATION INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-PF$2,576,747$234,875$2,341,872$5,683,251$0$5,683,251
December 31, 2024990-PF$1,143,719$149,168$994,551$3,341,379$0$3,341,379
December 31, 2023990-PF$291,654$150,600$141,054$2,346,828$0$2,346,828
Financial details: 990-PF for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$2,312,748
Dividends
$195,353
Net gain from sales of assets
$68,646

Expenses

Grants and similar amounts paid
$180,500
Compensation of officers, directors and key employees
$0
Disbursements for charitable purposes
$180,500
Excise tax on investment income
$3,670

Balance sheet and other

Total assets, start of year
$3,341,379
Total assets, end of year
$5,683,251
Total liabilities, end of year
$0
Net assets, end of year
$5,683,251
Fair market value of assets
$6,596,313
Qualifying distributions
$180,500
Net investment income
$263,999

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.

NameTitleHours / weekCompensation
BRUCE STEVEN SPENCER
1236 WEST THACH AVENUE, AUBURN, AL 36830
SECRETARY0$0
SANDRA J SPENCER
1908 PRIM DRIVE, AUBURN, AL 36830
PRESIDENT / TREASURER0$0
990-PF for the year ended December 31, 2024: 4 people
NameTitleHours / weekCompensation
BRUCE STEVEN SPENCER
1236 WEST THACH AVENUE, AUBURN, AL 36830
SECRETARY0$0
EDWARD L SPENCER III
1236 WEST THACH AVENUE, AUBURN, AL 36830
VICE PRESIDENT0$0
RUTH P SPENCER
1230 WEST THACH AVENUE, AUBURN, AL 36830
BOARD OF DIRECTORS0$0
SANDRA J SPENCER
1908 PRIM DRIVE, AUBURN, AL 36830
PRESIDENT / TREASURER0$0
990-PF for the year ended December 31, 2023: 4 people
NameTitleHours / weekCompensation
BRUCE STEVEN SPENCER
1236 WEST THACH AVENUE, AUBURN, AL 36830
SECRETARY0$0
EDWARD L SPENCER III
1236 WEST THACH AVENUE, AUBURN, AL 36830
VICE PRESIDENT0$0
RUTH P SPENCER
1230 WEST THACH AVENUE, AUBURN, AL 36830
BOARD OF DIRECTORS0$0
SANDRA J SPENCER
1908 PRIM DRIVE, AUBURN, AL 36830
PRESIDENT / TREASURER0$0

Address and contacts

Address (IRS master file)
PO BOX 3288, AUBURN, AL 36831-3288
Signed the 990-PF
SANDRA SPENCER, PRESIDENT
Phone
(334) 887-2151
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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-PF on file
2024December 31, 2024May 15, 2025990-PF on file
2023December 31, 2023May 15, 2024990-PF on file

IRS record

EIN
26-1573695
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
2009
Accounting year ends
December
Files
Form 990-PF
Assets (IRS master file)
$5,683,251
Income (IRS master file)
$3,424,066

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFDecember 2025$2,576,747$234,875$5,683,251IRS
990-PFDecember 2024$1,143,719$149,168$3,341,379IRS
990-PFDecember 2023$291,654$150,600$2,346,828XML
990-PFDecember 2022–––IRS
990-PFDecember 2021–––IRS
990-PFDecember 2020–––IRS
990-PFDecember 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 26-1573695).

Questions about E L SPENCER JR FOUNDATION INC

What is the EIN of E L SPENCER JR FOUNDATION INC?
The employer identification number (EIN) of E L SPENCER JR FOUNDATION INC is 26-1573695.
Is E L SPENCER JR FOUNDATION INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2009.
Are donations to E L SPENCER JR FOUNDATION INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
Which annual return does E L SPENCER JR FOUNDATION INC file?
Form 990-PF. Private foundations file every year.
When is the next return of E L SPENCER JR FOUNDATION INC 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 E L SPENCER JR FOUNDATION INC 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 E L SPENCER JR FOUNDATION INC?
The 990-PF for the year ended December 31, 2025 lists 2 people; 0 received compensation from the organization.
How much revenue does E L SPENCER JR FOUNDATION INC have?
On its 990-PF for the year ended December 31, 2025 it reported revenue of $2,576,747, expenses of $234,875 and total assets of $5,683,251 at year end.

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