Nonprofit · EIN 27-0854479
DELFEST FOUNDATION INC
Tax-exempt (reinstated) · CUMBERLAND, MD 21501
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $78,571 | $91,473 | -$12,902 | $14,146 | $0 | $14,146 |
| December 31, 2024 | 990-PF | $68,125 | $79,954 | -$11,829 | $27,048 | $0 | $27,048 |
| December 31, 2023 | 990-PF | $54,458 | $53,260 | $1,198 | $38,877 | $0 | $38,877 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $5,500
- Other income
- $73,071
Expenses
- Grants and similar amounts paid
- $80,868
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $80,868
Balance sheet and other
- Total assets, start of year
- $27,048
- Total assets, end of year
- $14,146
- Total liabilities, end of year
- $0
- Net assets, end of year
- $14,146
- Fair market value of assets
- $14,146
- Qualifying distributions
- $80,868
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 |
|---|---|---|---|
| SUSAN K STEWART 174 MT PLEASANT ST, FROSTUBRG, MD 21532 | DIRECTOR | 2 | $0 |
| MATTHEW SCARPELLI 7 E FIRST STREET, CUMBERLAND, MD 21502 | DIRECTOR | 3 | $0 |
| WILLIAM RUDD 1009 BROWN AVENUE, CUMBERLAND, MD 21502 | DIRECTOR | 2 | $0 |
| MICHAEL MANNER 419 FAIRMONT LN APT B, CUMBERLAND, MD 21502 | DIRECTOR | 2 | $0 |
| JILL SNIDER 120 LAMPLEY COURT, GOODLETTSVILLE, TN 21532 | DIRECTOR | 2 | $0 |
| RHONDA MCCOURY 562 FOREST RETREAT RD, HENDERSONVILLE, TN 37075 | DIRECTOR | 2 | $0 |
990-PF for the year ended December 31, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BARBARA G BUEHL 20020 POTOMAC OVERLOOK SE, OLDTOWN, MD 21555 | DIRECTOR | 5 | $0 |
| DEL MCCOURY 562 FOREST RETREAT ROAD, HENDERSONVILLE, TN 37075 | DIRECTOR | 5 | $0 |
| JEAN MCCOURY 562 FOREST RETREAT ROAD, HENDERSONVILLE, TN 37075 | DIRECTOR | 5 | $0 |
| REBECCA SPARKS 3254 ADELINE STREET SUITE 250, BERKELEY, CA 94703 | DIRECTOR | 5 | $0 |
| SUSAN K STEWART 39 BALTIMORE STREET 201, CUMBERLAND, MD 21502 | DIRECTOR | 5 | $0 |
| STAN STRICKLAND 1920 FLORESTA VIEW, TAMPA, FL 33618 | DIRECTOR | 5 | $0 |
| WADE CLARK 12822 IOKA DRIVE NE, CUMBERLAND, MD 21502 | DIRECTOR | 5 | $0 |
| RONNIE MCCOURY 132 HILLCREST DRIVE, HENDERSONVILLE, TN 37075 | DIRECTOR | 5 | $0 |
| ROB MCCOURY 579 FOREST RETREAT ROAD, HENDERSONVILLE, TN 37075 | DIRECTOR | 5 | $0 |
| MATT SCARPELLI 7 E FIRST STREET, CUMBERLAND, MD 21502 | DIRECTOR | 5 | $0 |
| BILL RUDD 1009 BROWN AVENUE, CUMBERLAND, MD 21502 | DIRECTOR | 5 | $0 |
990-PF for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BARBARA G BUEHL 20020 POTOMAC OVERLOOK SE, OLDTOWN, MD 21555 | DIRECTOR | 5 | $0 |
| DEL MCCOURY 562 FOREST RETREAT ROAD, HENDERSONVILLE, TN 37075 | DIRECTOR | 5 | $0 |
| JEAN MCCOURY 562 FOREST RETREAT ROAD, HENDERSONVILLE, TN 37075 | DIRECTOR | 5 | $0 |
| REBECCA SPARKS 3254 ADELINE STREET SUITE 250, BERKELEY, CA 94703 | DIRECTOR | 5 | $0 |
| SUSAN K STEWART 39 BALTIMORE STREET 201, CUMBERLAND, MD 21502 | DIRECTOR | 5 | $0 |
| STAN STRICKLAND 1920 FLORESTA VIEW, TAMPA, FL 33618 | DIRECTOR | 5 | $0 |
| WADE CLARK 12822 IOKA DRIVE NE, CUMBERLAND, MD 21502 | DIRECTOR | 5 | $0 |
| RONNIE MCCOURY 132 HILLCREST DRIVE, HENDERSONVILLE, TN 37075 | DIRECTOR | 5 | $0 |
| ROB MCCOURY 579 FOREST RETREAT ROAD, HENDERSONVILLE, TN 37075 | DIRECTOR | 5 | $0 |
| MATT SCARPELLI 7 E FIRST STREET, CUMBERLAND, MD 21502 | DIRECTOR | 5 | $0 |
| BILL RUDD 1009 BROWN AVENUE, CUMBERLAND, MD 21502 | DIRECTOR | 5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1081, CUMBERLAND, MD 21501-1081
- In care of
- % REBECCA SPARKS
- Signed the 990-PF
- MATT SCARPELLI, TREASURER
- Phone
- (301) 697-9803
- Website
- HTTP://WWW.DELFEST.COM/
- Return prepared by
- CBIZ ADVISORS 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 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
- 27-0854479
- 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
- 2013
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20)
- Assets (IRS master file)
- $14,146
- Income (IRS master file)
- $78,571
Revocation and reinstatement
- Exemption revoked
- May 15, 2012
- Posted by the IRS
- March 11, 2013
- Reinstated
- Effective August 15, 2013
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $78,571 | $91,473 | $14,146 | XML |
| 990-PF | December 2024 | $68,125 | $79,954 | $27,048 | IRS |
| 990-PF | December 2023 | $54,458 | $53,260 | $38,877 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 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 27-0854479).
Questions about DELFEST FOUNDATION INC
- What is the EIN of DELFEST FOUNDATION INC?
- The employer identification number (EIN) of DELFEST FOUNDATION INC is 27-0854479.
- Is DELFEST FOUNDATION INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2012 and reinstated it effective August 15, 2013.
- Are donations to DELFEST FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does DELFEST FOUNDATION INC file?
- Form 990-PF. Private foundations file every year.
- When is the next return of DELFEST 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 DELFEST 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 DELFEST FOUNDATION INC?
- The 990-PF for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does DELFEST FOUNDATION INC have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $78,571, expenses of $91,473 and total assets of $14,146 at year end.
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