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Nonprofit · EIN 38-2562664

WILLIAM AND CLAIRE DART FOUNDATION

Tax-exempt · MASON, MI 48854

Financials

$5.6M$3.4M2022$12.4M$3.9M2023$6.7M$1.9M2024
Revenue Expenses · by fiscal year end
Financials of WILLIAM AND CLAIRE DART FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
November 30, 2025990-PF$6,746,463$1,933,997$4,812,466$56,527,324$0$56,527,324
November 30, 2024990-PF$12,404,368$3,948,037$8,456,331$51,714,858$0$51,714,858
November 30, 2023990-PF$5,568,572$3,358,195$2,210,377$43,258,527$0$43,258,527
Financial details: 990-PF for the year ended November 30, 2025

Revenue

Contributions, gifts and grants
$5,000,000
Dividends
$1,738,175
Interest
$290
Other income
$7,998

Expenses

Grants and similar amounts paid
$1,890,000
Compensation of officers, directors and key employees
$0
Disbursements for charitable purposes
$1,893,997
Excise tax on investment income
$24,165

Balance sheet and other

Total assets, start of year
$51,714,858
Total assets, end of year
$56,527,324
Total liabilities, end of year
$0
Net assets, end of year
$56,527,324
Fair market value of assets
$102,050,764
Qualifying distributions
$1,893,997
Net investment income
$1,738,465

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 November 30, 2025, highest compensation first.

NameTitleHours / weekCompensation
Kenneth B Dart
PO Box 31300, Grand Cayman, KY1-1206, CJ
President0$0
James D Lammers
500 Hogsback Rd, Mason, MI 48854
Vice President, Secretary, Treasurer0$0
990-PF for the year ended November 30, 2024: 2 people
NameTitleHours / weekCompensation
Kenneth B Dart
PO Box 31300, Grand Cayman, KY1-1206, CJ
President0$0
James D Lammers
500 Hogsback Rd, Mason, MI 48854
Vie President, Secretary, Treasurer0$0
990-PF for the year ended November 30, 2023: 5 people
NameTitleHours / weekCompensation
Robert C Dart
PO Box 30229, Grand Cayman, KY1-1206, CJ
President, Treasurer, Director0$0
Claire T Dart
1952 Field Rd, Sarasota, FL 34231
Vice President, Director0$0
Kenneth B Dart
PO Box 31300, Grand Cayman, KY1-1206, CJ
President, Director0$0
James D Lammers
500 Hogsback Rd, Mason, MI 48854
Vie President, Secretary, Treasurer0$0
Francis X Liesman II
500 Hogsback Rd, Mason, MI 48854
Assistant Secretary0$0

Address and contacts

Address (IRS master file)
500 HOGSBACK RD, MASON, MI 48854-9547
Signed the 990-PF
James D Lammers, Treasurer
Phone
(517) 676-3803

What it must file and when

IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in November, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2024November 30, 2025April 15, 2026990-PF on file
2023November 30, 2024April 15, 2025990-PF on file
2022November 30, 2023April 15, 2024990-PF on file

IRS record

EIN
38-2562664
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
1985
Accounting year ends
November
Files
Form 990-PF
Assets (IRS master file)
$56,527,324
Income (IRS master file)
$174,976,105

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFNovember 2025$6,746,463$1,933,997$56,527,324XML
990-PFNovember 2024$12,404,368$3,948,037$51,714,858XML
990-PFNovember 2023$5,568,572$3,358,195$43,258,527XML
990-PFNovember 2022–––IRS
990-PFNovember 2021–––IRS
990-PFNovember 2020–––IRS
990-PFNovember 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 38-2562664).

Questions about WILLIAM AND CLAIRE DART FOUNDATION

What is the EIN of WILLIAM AND CLAIRE DART FOUNDATION?
The employer identification number (EIN) of WILLIAM AND CLAIRE DART FOUNDATION is 38-2562664.
Is WILLIAM AND CLAIRE DART FOUNDATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1985.
Are donations to WILLIAM AND CLAIRE DART FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
Which annual return does WILLIAM AND CLAIRE DART FOUNDATION file?
Form 990-PF. Private foundations file every year.
When is the next return of WILLIAM AND CLAIRE DART FOUNDATION due?
The return for tax year 2025 (the year ending November 30, 2026) is due April 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did WILLIAM AND CLAIRE DART FOUNDATION last file with the IRS?
The latest return in the IRS public files is the 990-PF for the year ended November 2025.
Who are the officers and directors of WILLIAM AND CLAIRE DART FOUNDATION?
The 990-PF for the year ended November 30, 2025 lists 2 people; 0 received compensation from the organization.
How much revenue does WILLIAM AND CLAIRE DART FOUNDATION have?
On its 990-PF for the year ended November 30, 2025 it reported revenue of $6,746,463, expenses of $1,933,997 and total assets of $56,527,324 at year end.

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