Nonprofit · EIN 31-1016213
MARY C & PERRY F SPENCER FOUNDATION
Tax-exempt · FORT WAYNE, IN 46804
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $263,254 | $289,804 | -$26,550 | $4,854,870 | $0 | $4,854,870 |
| December 31, 2024 | 990-PF | $246,790 | $289,945 | -$43,155 | $4,881,420 | $0 | $4,881,420 |
| December 31, 2023 | 990-PF | $476,994 | $303,529 | $173,465 | $4,924,575 | $0 | $4,924,575 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $155,834
- Net gain from sales of assets
- $107,330
- Other income
- $90
Expenses
- Grants and similar amounts paid
- $246,800
- Compensation of officers, directors and key employees
- $26,172
- Salaries, compensation and benefits (total)
- $14,726
- Disbursements for charitable purposes
- $269,888
- Excise tax on investment income
- $3,381
Balance sheet and other
- Total assets, start of year
- $4,881,420
- Total assets, end of year
- $4,854,870
- Total liabilities, end of year
- $0
- Net assets, end of year
- $4,854,870
- Fair market value of assets
- $6,115,458
- Qualifying distributions
- $269,888
- Net investment income
- $263,164
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 |
|---|---|---|---|
| LAKE CITY BANK 6851 W JEFFERSON BLVD, FORT WAYNE, IN 46804 | TRUSTEE | 5 | $21,672 |
| RICHARD WOLF 12305 SCHWARTZ RD, GRABILL, IN 46741 | DIRECTOR | 1 | $900 |
| JON BRANDENBERGER 8933 CONNEMARRO CT, FORT WAYNE, IN 46835 | DIRECTOR | 1 | $900 |
| MATT BRANDENBERGER 5628 TRISHLYN COVE, FORT WAYNE, IN 46835 | DIRECTOR | 1 | $900 |
| MITCH HARPER 5207 HOPKINTON DR, FORT WAYNE, IN 46814 | DIRECTOR | 1 | $900 |
| ETHAN HARPER 675 SHAYNE LANE, BEAVERCREEK, OH 45434 | DIRECTOR | 1 | $900 |
990-PF for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PNC BANK NA 116 ALLEGHENY CENTER MALL, PITTSBURG, PA 15212 | TRUSTEE | 12 | $62,103 |
| JON BRANDENBERGER 8933 CONNEMARRO CT, FORT WAYNE, IN 46835 | DIRECTOR | 1 | $900 |
| MATT BRANDENBERGER 5628 TRISHLYN COVE, FORT WAYNE, IN 46835 | DIRECTOR | 1 | $900 |
| MITCH HARPER 5207 HOPKINTON DR, FORT WAYNE, IN 46814 | DIRECTOR | 1 | $900 |
| ETHAN HARPER 675 SHAYNE LANE, BEAVERCREEK, OH 45434 | DIRECTOR | 1 | $900 |
| RICHARD WOLF 12305 SCHWARTZ RD, GRABILL, IN 46741 | DIRECTOR | 1 | $450 |
| LAKE CITY BANK 6851 W JEFFERSON BLVD, FORT WAYNE, IN 46804 | TRUSTEE | 5 | $0 |
990-PF for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PNC BANK N A 116 ALLEGHENY CENTER MALL, PITTSBURGH, PA 15212 | TRUSTEE | 12 | $59,264 |
| RICHARD WOLF 12305 SCHWARTZ RD, GRABILL, IN 46741 | DIRECTOR | 1 | $900 |
| JON BRANDENBERGER 8933 CONNEMARRO CT, FORT WAYNE, IN 46835 | DIRECTOR | 1 | $900 |
| MITCH HARPER 5207 HOPKINTON DR, FORT WAYNE, IN 46814 | DIRECTOR | 1 | $900 |
| MATT BRANDENBERGER 5628 TRISHLYN COVE, FORT WAYNE, IN 46835 | DIRECTOR | 1 | $900 |
| ETHAN HARPER 675 SHAYNE LANE, BEAVERCREEK, OH 45434 | DIRECTOR | 1 | $900 |
Address and contacts
- Address (IRS master file)
- 6851 W JEFFERSON BLVD, FORT WAYNE, IN 46804-6211
- In care of
- % PNC BANK NA
- Signed the 990-PF
- LAKE CITY BANK, TRUSTEE
- Phone
- (260) 422-5009
- Return prepared by
- LEONARD J ANDORFER & CO 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 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
- 31-1016213
- 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
- 1982
- Accounting year ends
- December
- Files
- Form 990-PF
- Assets (IRS master file)
- $4,854,870
- Income (IRS master file)
- $3,200,207
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $263,254 | $289,804 | $4,854,870 | IRS |
| 990-PF | December 2024 | $246,790 | $289,945 | $4,881,420 | IRS |
| 990-PF | December 2023 | $476,994 | $303,529 | $4,924,575 | 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 31-1016213).
Questions about MARY C & PERRY F SPENCER FOUNDATION
- What is the EIN of MARY C & PERRY F SPENCER FOUNDATION?
- The employer identification number (EIN) of MARY C & PERRY F SPENCER FOUNDATION is 31-1016213.
- Is MARY C & PERRY F SPENCER FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1982.
- Are donations to MARY C & PERRY F SPENCER FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does MARY C & PERRY F SPENCER FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of MARY C & PERRY F SPENCER 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 MARY C & PERRY F SPENCER 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 MARY C & PERRY F SPENCER FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 6 people; 6 received compensation from the organization, the highest $21,672 (LAKE CITY BANK, TRUSTEE).
- How much revenue does MARY C & PERRY F SPENCER FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $263,254, expenses of $289,804 and total assets of $4,854,870 at year end.
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