Nonprofit · EIN 52-2006080
IRWIN AND JUDY ZAZULIA FOUNDATION LTD
Tax-exempt · CORNELIUS, NC 28031
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $214,770 | $252,710 | -$37,940 | $3,099,154 | $6,500 | $3,092,654 |
| December 31, 2024 | 990-PF | $324,135 | $202,170 | $121,965 | $3,136,094 | $5,500 | $3,130,594 |
| December 31, 2023 | 990-PF | $109,751 | $217,916 | -$108,165 | $3,013,629 | $5,000 | $3,008,629 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $58,106
- Interest
- $39,138
- Net gain from sales of assets
- $112,444
- Other income
- $5,082
Expenses
- Grants and similar amounts paid
- $211,000
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $214,805
- Excise tax on investment income
- $2,525
Balance sheet and other
- Total assets, start of year
- $3,136,094
- Total assets, end of year
- $3,099,154
- Total liabilities, end of year
- $6,500
- Net assets, end of year
- $3,092,654
- Fair market value of assets
- $4,320,392
- Qualifying distributions
- $214,805
- Net investment income
- $214,770
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 |
|---|---|---|---|
| JUDY ZAZULIA-WAHL 18930 MARY ARDREY CIRCLE, CORNELIUS, NC 28031 | PRESIDENT/TREASURER | 0 | $0 |
| EMILY ZAZULIA 42 HACIENDA ROAD, ORINDA, CA 94563 | SECRETARY | 0 | $0 |
990-PF for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JUDY ZAZULIA-WAHL 18930 MARY ARDREY CIRCLE, CORNELIUS, NC 28031 | PRESIDENT/TREASURER | 0 | $0 |
| EMILY ZAZULIA 42 HACIENDA ROAD, ORINDA, CA 94563 | SECRETARY | 0 | $0 |
990-PF for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JUDY ZAZULIA-WAHL 18930 MARY ARDREY CIRCLE, CORNELIUS, NC 28031 | PRESIDENT/TREASURER | 0 | $0 |
| EMILY ZAZULIA 42 HACIENDA ROAD, ORINDA, CA 94563 | SECRETARY | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 18930 MARY ARDREY CIR, CORNELIUS, NC 28031-7498
- Signed the 990-PF
- JUDY ZAZULIA-WAHL, PRESIDENT
- Phone
- (410) 849-2894
- Return prepared by
- COZZENS & COMPANY LLC
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
- 52-2006080
- 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
- 1997
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20Z)
- Assets (IRS master file)
- $3,099,154
- Income (IRS master file)
- $1,188,151
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $214,770 | $252,710 | $3,099,154 | IRS |
| 990-PF | December 2024 | $324,135 | $202,170 | $3,136,094 | IRS |
| 990-PF | December 2023 | $109,751 | $217,916 | $3,013,629 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 2019 | – | – | – | IRS |
| 990-PF | September 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 52-2006080).
Questions about IRWIN AND JUDY ZAZULIA FOUNDATION LTD
- What is the EIN of IRWIN AND JUDY ZAZULIA FOUNDATION LTD?
- The employer identification number (EIN) of IRWIN AND JUDY ZAZULIA FOUNDATION LTD is 52-2006080.
- Is IRWIN AND JUDY ZAZULIA FOUNDATION LTD tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1997.
- Are donations to IRWIN AND JUDY ZAZULIA FOUNDATION LTD tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does IRWIN AND JUDY ZAZULIA FOUNDATION LTD file?
- Form 990-PF. Private foundations file every year.
- When is the next return of IRWIN AND JUDY ZAZULIA FOUNDATION LTD 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 IRWIN AND JUDY ZAZULIA FOUNDATION LTD 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 IRWIN AND JUDY ZAZULIA FOUNDATION LTD?
- The 990-PF for the year ended December 31, 2025 lists 2 people; 0 received compensation from the organization.
- How much revenue does IRWIN AND JUDY ZAZULIA FOUNDATION LTD have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $214,770, expenses of $252,710 and total assets of $3,099,154 at year end.
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All nonprofits in CORNELIUS · North Carolina · Philanthropy, voluntarism and grantmaking foundations