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Nonprofit · EIN 27-4283892

JAMES AND LAURA ROGERS FOUNDATION

Tax-exempt · KINGSPORT, TN 37664

Financials

$3.6M$1.4M2023$1.8M$1.5M2024$2.8M$1.6M2025
Revenue Expenses · by fiscal year end
Financials of JAMES AND LAURA ROGERS FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-PF$2,804,239$1,574,263$1,229,976$26,669,803$0$26,669,803
December 31, 2024990-PF$1,760,528$1,476,761$283,767$25,439,827$0$25,439,827
December 31, 2023990-PF$3,614,727$1,413,250$2,201,477$25,024,409$0$25,024,409
Financial details: 990-PF for the year ended December 31, 2025

Revenue

Dividends
$723,915
Interest
$19
Net gain from sales of assets
$1,950,789
Other income
$129,516

Expenses

Grants and similar amounts paid
$1,522,500
Compensation of officers, directors and key employees
$20,000
Disbursements for charitable purposes
$1,547,400
Excise tax on investment income
$38,610

Balance sheet and other

Total assets, start of year
$25,439,827
Total assets, end of year
$26,669,803
Total liabilities, end of year
$0
Net assets, end of year
$26,669,803
Fair market value of assets
$39,252,351
Qualifying distributions
$1,547,400
Net investment income
$2,804,239

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
JAMES P ROGERS
401 QUAY COMMONS UNIT 901, SARASOTA, FL 34236
PRESIDENT1$0
LAURA C ROGERS
401 QUAY COMMONS UNIT 901, SARASOTA, FL 34236
SECRETARY/TREASURER1$0
ANNA K SUNDERLIN
14506 RIVERSIDE DRIVE, ASHLAND, VA 23005
DIRECTOR1$0
JESSICA L ROGERS
2 HORATIO STREET APT 12L, NEW YORK, NY 10014
DIRECTOR1$0
TAMARA WESTWIND
2048 WEST WYNN DR, KINGSPORT, TN 37660
DIRECTOR1$0
990-PF for the year ended December 31, 2024: 5 people
NameTitleHours / weekCompensation
JAMES P ROGERS
845 LONGBOAT CLUB RD, LONGBOAT KEY, FL 34228
PRESIDENT1$0
LAURA C ROGERS
845 LONGBOAT CLUB RD, LONGBOAT KEY, FL 34228
SECRETARY/TREASURER1$0
ANNA K SUNDERLIN
P O BOX 10, PORT ROYAL, VA 22535
DIRECTOR1$0
JESSICA L ROGERS
2 HORATIO STREET APT 12L, NEW YORK, NY 10014
DIRECTOR1$0
TAMARA M COTTINGIM
2048 WEST WYNN DR, KINGSPORT, TN 37660
DIRECTOR1$0
990-PF for the year ended December 31, 2023: 5 people
NameTitleHours / weekCompensation
TAMARA M COTTINGIM
2048 WEST WYNN DR, KINGSPORT, TN 37660
DIRECTOR1$16,000
JAMES P ROGERS
845 LONGBOAT CLUB RD, LONGBOAT KEY, FL 34228
PRESIDENT1$0
LAURA C ROGERS
845 LONGBOAT CLUB RD, LONGBOAT KEY, FL 34228
SECRETARY/TREASURER1$0
ANNA K SUNDERLIN
P O BOX 10, PORT ROYAL, VA 22535
DIRECTOR1$0
JESSICA L ROGERS
2 HORATIO STREET APT 12L, NEW YORK, NY 10014
DIRECTOR1$0

Address and contacts

Address (IRS master file)
105 COVENTRY WYND RD, KINGSPORT, TN 37664-4877
Signed the 990-PF
LAURA C ROGERS, SECRETARY/TREASURER
Phone
(423) 288-4219
Return prepared by
AMANDA BOWLIN CPA PLLC

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
27-4283892
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
2011
Accounting year ends
December
Files
Form 990-PF
Assets (IRS master file)
$26,669,803
Income (IRS master file)
$24,221,184

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFDecember 2025$2,804,239$1,574,263$26,669,803XML
990-PFDecember 2024$1,760,528$1,476,761$25,439,827IRS
990-PFDecember 2023$3,614,727$1,413,250$25,024,409XML
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 27-4283892).

Questions about JAMES AND LAURA ROGERS FOUNDATION

What is the EIN of JAMES AND LAURA ROGERS FOUNDATION?
The employer identification number (EIN) of JAMES AND LAURA ROGERS FOUNDATION is 27-4283892.
Is JAMES AND LAURA ROGERS FOUNDATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2011.
Are donations to JAMES AND LAURA ROGERS FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
Which annual return does JAMES AND LAURA ROGERS FOUNDATION file?
Form 990-PF. Private foundations file every year.
When is the next return of JAMES AND LAURA ROGERS FOUNDATION 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 JAMES AND LAURA ROGERS FOUNDATION 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 JAMES AND LAURA ROGERS FOUNDATION?
The 990-PF for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
How much revenue does JAMES AND LAURA ROGERS FOUNDATION have?
On its 990-PF for the year ended December 31, 2025 it reported revenue of $2,804,239, expenses of $1,574,263 and total assets of $26,669,803 at year end.

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