Nonprofit · EIN 47-0772672
LEE AND DEBBIE STUART FAMILY FOUNDATION
Tax-exempt · LINCOLN, NE 68516
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $267,340 | $339,129 | -$71,789 | $4,774,457 | $0 | $4,774,457 |
| December 31, 2024 | 990-PF | $179,384 | $316,672 | -$137,288 | $4,846,246 | $0 | $4,846,246 |
| December 31, 2023 | 990-PF | $85,270 | $324,488 | -$239,218 | $4,983,534 | $0 | $4,983,534 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $152,077
- Interest
- $111
- Net gain from sales of assets
- $115,152
Expenses
- Grants and similar amounts paid
- $263,680
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $263,680
- Excise tax on investment income
- $2,688
Balance sheet and other
- Total assets, start of year
- $4,846,246
- Total assets, end of year
- $4,774,457
- Total liabilities, end of year
- $0
- Net assets, end of year
- $4,774,457
- Fair market value of assets
- $6,158,432
- Qualifying distributions
- $263,680
- Net investment income
- $266,143
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 |
|---|---|---|---|
| Lee R Stuart 3617 Potomac Ln, Lincoln, NE 68516 | President & Dir | 4 | $0 |
| James Stuart III 5930 S 58th St Ste I, Lincoln, NE 68516 | Director | 1 | $0 |
| Debra K Stuart 3617 Potomac Ln, lincoln, NE 68516 | Vice President, Asst. Sec. & Director | 1 | $0 |
| Susan S Seiler 5930 S 58th St Ste I, Lincoln, NE 68516 | Vice President & Director | 1 | $0 |
| Madeline E Stuart 3617 Potomac Ln, Lincoln, NE 68516 | Secretary/Treasurer & Director | 1 | $0 |
| Benjamin Stuart 3617 Potomac Ln, Lincoln, NE 68516 | Director | 1 | $0 |
990-PF for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Lee R Stuart 3617 Potomac Ln, Lincoln, NE 68516 | President & Dir | 4 | $0 |
| James Stuart III 5930 S 58th St Ste I, Lincoln, NE 68516 | Director | 1 | $0 |
| Debra K Stuart 3617 Potomac Ln, lincoln, NE 68516 | Vice President, Asst. Sec. & Director | 1 | $0 |
| Susan S Seiler 5930 S 58th St Ste I, Lincoln, NE 68516 | Vice President & Director | 1 | $0 |
| Madeline E Stuart 3617 Potomac Ln, Lincoln, NE 68516 | Secretary/Treasurer & Director | 1 | $0 |
| Benjamin Stuart 3617 Potomac Ln, Lincoln, NE 68516 | Director | 1 | $0 |
990-PF for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Lee R Stuart 3617 Potomac Ln, Lincoln, NE 68516 | President & Dir | 4 | $0 |
| James Stuart III 2001 Pine Lake Road Suite 400, Lincoln, NE 68512 | Director | 1 | $0 |
| Debra K Stuart 3617 Potomac Ln, lincoln, NE 68516 | Vice President, Asst. Sec. & Director | 1 | $0 |
| Susan S Seiler 2001 Pine Lake Road Suite 400, Lincoln, NE 68512 | Vice President & Director | 1 | $0 |
| Madeline E Stuart 3617 Potomac Ln, Lincoln, NE 68516 | Secretary/Treasurer & Director | 1 | $0 |
| Benjamin Stuart 3617 Potomac Ln, Lincoln, NE 68516 | Director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 3617 POTOMAC LN, LINCOLN, NE 68516-5478
- Signed the 990-PF
- Lee Stuart, Chairman
- Phone
- (402) 525-3350
- Return prepared by
- SP Group PC
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
- 47-0772672
- 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
- 1994
- Accounting year ends
- December
- Files
- Form 990-PF
- Assets (IRS master file)
- $4,774,457
- Income (IRS master file)
- $1,075,871
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $267,340 | $339,129 | $4,774,457 | XML |
| 990-PF | December 2024 | $179,384 | $316,672 | $4,846,246 | XML |
| 990-PF | December 2023 | $85,270 | $324,488 | $4,983,534 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 2019 | – | – | – | 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 47-0772672).
Questions about LEE AND DEBBIE STUART FAMILY FOUNDATION
- What is the EIN of LEE AND DEBBIE STUART FAMILY FOUNDATION?
- The employer identification number (EIN) of LEE AND DEBBIE STUART FAMILY FOUNDATION is 47-0772672.
- Is LEE AND DEBBIE STUART FAMILY FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1994.
- Are donations to LEE AND DEBBIE STUART FAMILY FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does LEE AND DEBBIE STUART FAMILY FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of LEE AND DEBBIE STUART FAMILY 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 LEE AND DEBBIE STUART FAMILY 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 LEE AND DEBBIE STUART FAMILY FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does LEE AND DEBBIE STUART FAMILY FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $267,340, expenses of $339,129 and total assets of $4,774,457 at year end.
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