Nonprofit · EIN 52-7073055
RACHEL H GARNER MEMORIAL SCHOLARSHIP FUND
Also known as WENZING CATHERINE E TTEE
Tax-exempt (reinstated) · ORLANDO, FL 32891
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $6,110 | $8,889 | -$2,779 | $108,394 | $0 | $108,394 |
| December 31, 2024 | 990-PF | $5,603 | $11,900 | -$6,297 | $111,192 | $0 | $111,192 |
| December 31, 2023 | 990-PF | $745 | $6,835 | -$6,090 | $117,485 | $0 | $117,485 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $3,445
- Net gain from sales of assets
- $2,665
Expenses
- Grants and similar amounts paid
- $2,174
- Compensation of officers, directors and key employees
- $5,138
- Disbursements for charitable purposes
- $6,243
- Excise tax on investment income
- $49
Balance sheet and other
- Total assets, start of year
- $111,192
- Total assets, end of year
- $108,394
- Total liabilities, end of year
- $0
- Net assets, end of year
- $108,394
- Fair market value of assets
- $132,877
- Qualifying distributions
- $6,243
- Net investment income
- $6,109
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 |
|---|---|---|---|
| TRUIST BANK PO BOX 919708, ORLANDO, FL 32891 | TRUSTEE | 1 | $5,138 |
990-PF for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TRUIST BANK PO BOX 919708, ORLANDO, FL 32891 | TRUSTEE | 1 | $5,151 |
990-PF for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TRUIST BANK PO BOX 919708, ORLANDO, FL 32891 | TRUSTEE | 1 | $1,487 |
Address and contacts
- Address (IRS master file)
- PO BOX 919798, ORLANDO, FL 32891-9798
- In care of
- % MASON-DIXON TRUST COMPANY
- Signed the 990-PF
- TRUIST BANK, DIRECTOR
- Phone
- (844) 382-3122
- 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 | 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
- 52-7073055
- 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
- 2020
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20)
- Assets (IRS master file)
- $108,394
- Income (IRS master file)
- $33,992
Revocation and reinstatement
- Exemption revoked
- May 15, 2010
- Posted by the IRS
- June 13, 2020
- Reinstated
- Effective January 15, 2020
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $6,110 | $8,889 | $108,394 | XML |
| 990-PF | December 2024 | $5,603 | $11,900 | $111,192 | XML |
| 990-PF | December 2023 | $745 | $6,835 | $117,485 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 2019 | – | – | – | 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 52-7073055).
Questions about RACHEL H GARNER MEMORIAL SCHOLARSHIP FUND
- What is the EIN of RACHEL H GARNER MEMORIAL SCHOLARSHIP FUND?
- The employer identification number (EIN) of RACHEL H GARNER MEMORIAL SCHOLARSHIP FUND is 52-7073055.
- Is RACHEL H GARNER MEMORIAL SCHOLARSHIP FUND tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2010 and reinstated it effective January 15, 2020.
- Are donations to RACHEL H GARNER MEMORIAL SCHOLARSHIP FUND tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does RACHEL H GARNER MEMORIAL SCHOLARSHIP FUND file?
- Form 990-PF. Private foundations file every year.
- When is the next return of RACHEL H GARNER MEMORIAL SCHOLARSHIP FUND 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 RACHEL H GARNER MEMORIAL SCHOLARSHIP FUND 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 RACHEL H GARNER MEMORIAL SCHOLARSHIP FUND?
- The 990-PF for the year ended December 31, 2025 lists 1 person; 1 received compensation from the organization, the highest $5,138 (TRUIST BANK, TRUSTEE).
- How much revenue does RACHEL H GARNER MEMORIAL SCHOLARSHIP FUND have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $6,110, expenses of $8,889 and total assets of $108,394 at year end.
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