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Nonprofit · EIN 54-1613842

JAMES P & FRANKIE C CARPENTER FOUNDATION INC

Tax-exempt · CHARLOTTESVLE, VA 22902

Financials

$100K$94K2023$86K$101K2024$115K$104K2025
Revenue Expenses · by fiscal year end
Financials of JAMES P & FRANKIE C CARPENTER FOUNDATION INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-PF$115,240$104,485$10,755$1,371,174$0$1,371,174
December 31, 2024990-PF$86,396$100,967-$14,571$1,360,419$0$1,360,419
December 31, 2023990-PF$99,556$93,880$5,676$1,374,990$0$1,374,990
Financial details: 990-PF for the year ended December 31, 2025

Revenue

Dividends
$45,147
Interest
$4,425
Net gain from sales of assets
$65,668

Expenses

Grants and similar amounts paid
$85,000
Compensation of officers, directors and key employees
$3,500
Disbursements for charitable purposes
$88,865
Excise tax on investment income
$1,396

Balance sheet and other

Total assets, start of year
$1,360,419
Total assets, end of year
$1,371,174
Total liabilities, end of year
$0
Net assets, end of year
$1,371,174
Fair market value of assets
$1,802,635
Qualifying distributions
$88,865
Net investment income
$115,240

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.

NameTitleHours / weekCompensation
STUART DEAN
PO BOX 752, MADISON, VA 22727
DIRECTOR-TRUSTEE2$700
MICHAEL D HALE
PO BOX 752, MADISON, VA 22727
DIRECTOR-TRUSTEE2$700
KERMIT W AYLOR
PO BOX 752, MADISON, VA 22727
DIRECTOR-TRUSTEE2$700
J HOWARD CARPENTER
PO BOX 752, MADISON, VA 22727
DIRECTOR-TRUSTEE2$700
JEFFREY C EARLY
PO BOX 752, MADISON, VA 22727
DIRECTOR-TRUSTEE2$700
990-PF for the year ended December 31, 2024: 5 people
NameTitleHours / weekCompensation
STUART DEAN
PO BOX 752, MADISON, VA 22727
DIRECTOR-TRUSTEE2$700
MICHAEL D HALE
PO BOX 752, MADISON, VA 22727
DIRECTOR-TRUSTEE2$700
KERMIT W AYLOR
PO BOX 752, MADISON, VA 22727
DIRECTOR-TRUSTEE2$700
J HOWARD CARPENTER
PO BOX 752, MADISON, VA 22727
DIRECTOR-TRUSTEE2$700
JEFFREY C EARLY
PO BOX 752, MADISON, VA 22727
DIRECTOR-TRUSTEE2$700
990-PF for the year ended December 31, 2023: 5 people
NameTitleHours / weekCompensation
STUART DEAN
PO BOX 752, MADISON, VA 22727
DIRECTOR-TRUSTEE2$700
MICHAEL D HALE
PO BOX 752, MADISON, VA 22727
DIRECTOR-TRUSTEE2$700
KERMIT W AYLOR
PO BOX 752, MADISON, VA 22727
DIRECTOR-TRUSTEE2$700
J HOWARD CARPENTER
PO BOX 752, MADISON, VA 22727
DIRECTOR-TRUSTEE2$700
JEFFREY C EARLY
PO BOX 752, MADISON, VA 22727
DIRECTOR-TRUSTEE2$700

Address and contacts

Address (IRS master file)
PO BOX 1408, CHARLOTTESVLE, VA 22902-1408
In care of
% HANTZMON WIEBEL LLP
Signed the 990-PF
JEFFREY C EARLY, DIRECTOR
Phone
(434) 296-2156
Return prepared by
HANTZMON WIEBEL 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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-PF on file
2024December 31, 2024May 15, 2025990-PF on file
2023December 31, 2023May 15, 2024990-PF on file

IRS record

EIN
54-1613842
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
1992
Accounting year ends
December
Files
Form 990-PF
Assets (IRS master file)
$1,371,174
Income (IRS master file)
$415,340

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFDecember 2025$115,240$104,485$1,371,174IRS
990-PFDecember 2024$86,396$100,967$1,360,419XML
990-PFDecember 2023$99,556$93,880$1,374,990XML
990-PFDecember 2022–––IRS
990-PFDecember 2021–––IRS
990-PFDecember 2020–––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 54-1613842).

Questions about JAMES P & FRANKIE C CARPENTER FOUNDATION INC

What is the EIN of JAMES P & FRANKIE C CARPENTER FOUNDATION INC?
The employer identification number (EIN) of JAMES P & FRANKIE C CARPENTER FOUNDATION INC is 54-1613842.
Is JAMES P & FRANKIE C CARPENTER FOUNDATION INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1992.
Are donations to JAMES P & FRANKIE C CARPENTER FOUNDATION INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
Which annual return does JAMES P & FRANKIE C CARPENTER FOUNDATION INC file?
Form 990-PF. Private foundations file every year.
When is the next return of JAMES P & FRANKIE C CARPENTER FOUNDATION INC 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 JAMES P & FRANKIE C CARPENTER FOUNDATION INC 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 JAMES P & FRANKIE C CARPENTER FOUNDATION INC?
The 990-PF for the year ended December 31, 2025 lists 5 people; 5 received compensation from the organization, the highest $700 (STUART DEAN, DIRECTOR-TRUSTEE).
How much revenue does JAMES P & FRANKIE C CARPENTER FOUNDATION INC have?
On its 990-PF for the year ended December 31, 2025 it reported revenue of $115,240, expenses of $104,485 and total assets of $1,371,174 at year end.

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