Nonprofit · EIN 27-2524122
FRATERNITY AND LOVE SPIRITIST CENTER INC
Tax-exempt · MIAMI, FL 33179
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $26,543 | $23,607 | $2,936 | $37,133 | $1,000 | $36,133 |
| December 31, 2024 | 990-PF | $24,854 | $22,569 | $2,285 | $34,530 | $1,000 | $33,530 |
| December 31, 2023 | 990-PF | $25,321 | $22,849 | $2,472 | $32,245 | $1,000 | $31,245 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $3,144
- Other income
- $23,399
Expenses
- Grants and similar amounts paid
- $0
Balance sheet and other
- Total assets, start of year
- $34,530
- Total assets, end of year
- $37,133
- Total liabilities, end of year
- $1,000
- Net assets, end of year
- $36,133
- Fair market value of assets
- $37,133
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 |
|---|---|---|---|
| MARCIA RIGONATI 1101 NE 191 ST APT H113, NORTH MIAMI BEACH, FL 33160 | P | 6 | $0 |
| TERESA C AYRES CURTIS 1302 NE 191 ST APT 123, NORTH MIAMI BEACH, FL 33160 | VP | 6 | $0 |
| JACQUELINE C FERREIRA 1900 N BAYSHORE DR APT 2901, MIAMI, FL 33132 | S | 4 | $0 |
| CLAUDIA MELLADO 1302 NE 191 ST APT 123, MIAMI, FL 33132 | D | 3 | $0 |
| CRISTIANE F CIPOLLA 8803 NW 109TH PLACE APT 505, DORAL, FL 33178 | D | 4 | $0 |
990-PF for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARCIA RIGONATI 1101 NE 191 ST APT H113, NORTH MIAMI BEACH, FL 33160 | P | 6 | $0 |
| TERESA C AYRES CURTIS 1302 NE 191 ST APT 123, NORTH MIAMI BEACH, FL 33160 | VP | 6 | $0 |
| JACQUELINE C FERREIRA 1900 N BAYSHORE DR APT 2901, MIAMI, FL 33132 | S | 4 | $0 |
| CLAUDIA MELLADO 1302 NE 191 ST APT 123, MIAMI, FL 33132 | D | 3 | $0 |
| CRISTIANE F CIPOLLA 8803 NW 109TH PLACE APT 505, DORAL, FL 33178 | D | 4 | $0 |
990-PF for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARCIA RIGONATI 1101 NE 191 ST APT H113, NORTH MIAMI BEACH, FL 33160 | P | 6 | $0 |
| TERESA C AYRES CURTIS 1302 NE 191 ST APT 123, NORTH MIAMI BEACH, FL 33160 | VP | 6 | $0 |
| JACQUELINE C FERREIRA 1900 N BAYSHORE DR APT 2901, MIAMI, FL 33132 | S | 4 | $0 |
| CLAUDIA MELLADO 1302 NE 191 ST APT 123, MIAMI, FL 33132 | D | 3 | $0 |
Address and contacts
- Address (IRS master file)
- 1302 NE 191ST ST APT 123, MIAMI, FL 33179-4013
- In care of
- % TEREZA C AYRES CURTIS
- Signed the 990-PF
- JACQUELINE FERREIRA, SECRETARYTREASURER
- Phone
- (786) 436-0001
- Website
- cefemiami.business.site
- Return prepared by
- Nelson and Associates CPA
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
- 27-2524122
- 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
- 2020
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Education (B99)
- Assets (IRS master file)
- $37,133
- Income (IRS master file)
- $26,543
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $26,543 | $23,607 | $37,133 | XML |
| 990-PF | December 2024 | $24,854 | $22,569 | $34,530 | XML |
| 990-PF | December 2023 | $25,321 | $22,849 | $32,245 | 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 27-2524122).
Questions about FRATERNITY AND LOVE SPIRITIST CENTER INC
- What is the EIN of FRATERNITY AND LOVE SPIRITIST CENTER INC?
- The employer identification number (EIN) of FRATERNITY AND LOVE SPIRITIST CENTER INC is 27-2524122.
- Is FRATERNITY AND LOVE SPIRITIST CENTER INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2020.
- Are donations to FRATERNITY AND LOVE SPIRITIST CENTER INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does FRATERNITY AND LOVE SPIRITIST CENTER INC file?
- Form 990-PF. Private foundations file every year.
- When is the next return of FRATERNITY AND LOVE SPIRITIST CENTER 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 FRATERNITY AND LOVE SPIRITIST CENTER 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 FRATERNITY AND LOVE SPIRITIST CENTER INC?
- The 990-PF for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does FRATERNITY AND LOVE SPIRITIST CENTER INC have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $26,543, expenses of $23,607 and total assets of $37,133 at year end.
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