Nonprofit · EIN 51-6508164
HEATHER FOUNDATION TR
Tax-exempt · WILMINGTON, DE 19899
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-PF | $18,517 | $41,726 | -$23,209 | $415,493 | $0 | $415,493 |
| December 31, 2023 | 990-PF | $11,130 | $41,250 | -$30,120 | $439,082 | $0 | $439,082 |
Financial details: 990-PF for the year ended December 31, 2024
Revenue
- Dividends
- $11,210
- Net gain from sales of assets
- $1,796
- Other income
- $5,511
Expenses
- Grants and similar amounts paid
- $40,000
- Compensation of officers, directors and key employees
- $380
- Disbursements for charitable purposes
- $40,078
- Excise tax on investment income
- $203
Balance sheet and other
- Total assets, start of year
- $439,082
- Total assets, end of year
- $415,493
- Total liabilities, end of year
- $0
- Net assets, end of year
- $415,493
- Fair market value of assets
- $669,643
- Qualifying distributions
- $40,078
- Net investment income
- $15,975
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WILMINGTON TRUST COMPANY PO BOX 70, WILMINGTON, DE 19899 | TRUSTEE | 1 | $380 |
| PHOEBE M WHIPPLE PO BOX 1926, SPARTANBURG, SC 29304 | ADVISOR | 1 | $0 |
| JAMES N WHIPPLE PO BOX 1926, SPARTANBURG, SC 29304 | ADVISOR | 1 | $0 |
| ZACHARY MANGANELLO PO BOX 1926, SPARTNABURG, SC 29304 | ADVISOR | 1 | $0 |
| JOHN MANGANELLO PO BOX 1926, SPARTANBURG, SC 29304 | ADVISOR | 1 | $0 |
| PETER MANGANELLO PO BOX 1926, SPARTANBURG, SC 29304 | ADVISOR | 1 | $0 |
990-PF for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WILMINGTON TRUST COMPANY 1100 NORTH MARKET STREET, WILMINGTON, DE 198900001 | TRUSTEE | 1 | $356 |
| PHOEBE M WHIPPLE PO BOX 1926, SPARTANBURG, SC 29304 | ADVISOR | 1 | $0 |
| JAMES N WHIPPLE PO BOX 1926, SPARTANBURG, SC 29304 | ADVISOR | 1 | $0 |
| ZACHARY MANGANELLO PO BOX 1926, SPARTNABURG, SC 29304 | ADVISOR | 1 | $0 |
| JOHN MANGANELLO PO BOX 1926, SPARTANBURG, SC 29304 | ADVISOR | 1 | $0 |
| PETER MANGANELLO PO BOX 1926, SPARTANBURG, SC 29304 | ADVISOR | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 70, WILMINGTON, DE 19899-0070
- In care of
- % WILMINGTON TRUST CO A A SMITH JR
- Signed the 990-PF
- WILMINGTON TRUST COMPANY, SVP
- Phone
- (302) 651-8571
- Return prepared by
- ERNST & YOUNG US 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 | Not 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
- 51-6508164
- 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
- 1998
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20Z)
- Assets (IRS master file)
- $415,493
- Income (IRS master file)
- $191,168
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2024 | $18,517 | $41,726 | $415,493 | IRS |
| 990-PF | December 2023 | $11,130 | $41,250 | $439,082 | 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 51-6508164).
Questions about HEATHER FOUNDATION TR
- What is the EIN of HEATHER FOUNDATION TR?
- The employer identification number (EIN) of HEATHER FOUNDATION TR is 51-6508164.
- Is HEATHER FOUNDATION TR tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1998.
- Are donations to HEATHER FOUNDATION TR tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does HEATHER FOUNDATION TR file?
- Form 990-PF. Private foundations file every year.
- When is the next return of HEATHER FOUNDATION TR due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did HEATHER FOUNDATION TR last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2024.
- Who are the officers and directors of HEATHER FOUNDATION TR?
- The 990-PF for the year ended December 31, 2024 lists 6 people; 1 received compensation from the organization, the highest $380 (WILMINGTON TRUST COMPANY, TRUSTEE).
- How much revenue does HEATHER FOUNDATION TR have?
- On its 990-PF for the year ended December 31, 2024 it reported revenue of $18,517, expenses of $41,726 and total assets of $415,493 at year end.
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