Nonprofit · EIN 27-4283892
JAMES AND LAURA ROGERS FOUNDATION
Tax-exempt · KINGSPORT, TN 37664
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $2,804,239 | $1,574,263 | $1,229,976 | $26,669,803 | $0 | $26,669,803 |
| December 31, 2024 | 990-PF | $1,760,528 | $1,476,761 | $283,767 | $25,439,827 | $0 | $25,439,827 |
| December 31, 2023 | 990-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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES P ROGERS 401 QUAY COMMONS UNIT 901, SARASOTA, FL 34236 | PRESIDENT | 1 | $0 |
| LAURA C ROGERS 401 QUAY COMMONS UNIT 901, SARASOTA, FL 34236 | SECRETARY/TREASURER | 1 | $0 |
| ANNA K SUNDERLIN 14506 RIVERSIDE DRIVE, ASHLAND, VA 23005 | DIRECTOR | 1 | $0 |
| JESSICA L ROGERS 2 HORATIO STREET APT 12L, NEW YORK, NY 10014 | DIRECTOR | 1 | $0 |
| TAMARA WESTWIND 2048 WEST WYNN DR, KINGSPORT, TN 37660 | DIRECTOR | 1 | $0 |
990-PF for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES P ROGERS 845 LONGBOAT CLUB RD, LONGBOAT KEY, FL 34228 | PRESIDENT | 1 | $0 |
| LAURA C ROGERS 845 LONGBOAT CLUB RD, LONGBOAT KEY, FL 34228 | SECRETARY/TREASURER | 1 | $0 |
| ANNA K SUNDERLIN P O BOX 10, PORT ROYAL, VA 22535 | DIRECTOR | 1 | $0 |
| JESSICA L ROGERS 2 HORATIO STREET APT 12L, NEW YORK, NY 10014 | DIRECTOR | 1 | $0 |
| TAMARA M COTTINGIM 2048 WEST WYNN DR, KINGSPORT, TN 37660 | DIRECTOR | 1 | $0 |
990-PF for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TAMARA M COTTINGIM 2048 WEST WYNN DR, KINGSPORT, TN 37660 | DIRECTOR | 1 | $16,000 |
| JAMES P ROGERS 845 LONGBOAT CLUB RD, LONGBOAT KEY, FL 34228 | PRESIDENT | 1 | $0 |
| LAURA C ROGERS 845 LONGBOAT CLUB RD, LONGBOAT KEY, FL 34228 | SECRETARY/TREASURER | 1 | $0 |
| ANNA K SUNDERLIN P O BOX 10, PORT ROYAL, VA 22535 | DIRECTOR | 1 | $0 |
| JESSICA L ROGERS 2 HORATIO STREET APT 12L, NEW YORK, NY 10014 | DIRECTOR | 1 | $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 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
- 27-4283892
- 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
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20)
- Assets (IRS master file)
- $26,669,803
- Income (IRS master file)
- $24,221,184
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $2,804,239 | $1,574,263 | $26,669,803 | XML |
| 990-PF | December 2024 | $1,760,528 | $1,476,761 | $25,439,827 | IRS |
| 990-PF | December 2023 | $3,614,727 | $1,413,250 | $25,024,409 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 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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