Nonprofit · EIN 54-1946797
SALEM EDUCATIONAL FOUNDATION INC
Tax-exempt · CULPEPER, VA 22701
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $64,199 | $32,264 | $31,935 | $520,489 | $0 | $520,489 |
| December 31, 2024 | 990-PF | $57,944 | $31,265 | $26,679 | $488,554 | $0 | $488,554 |
| December 31, 2023 | 990-PF | $36,515 | $35,434 | $1,081 | $461,875 | $0 | $461,875 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $8,096
- Net gain from sales of assets
- $56,103
Expenses
- Grants and similar amounts paid
- $30,755
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $30,755
- Excise tax on investment income
- $892
Balance sheet and other
- Total assets, start of year
- $488,554
- Total assets, end of year
- $520,489
- Total liabilities, end of year
- $0
- Net assets, end of year
- $520,489
- Fair market value of assets
- $755,816
- Qualifying distributions
- $30,755
- Net investment income
- $64,199
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 |
|---|---|---|---|
| CANDICE SOUTHARD 19195 CHATEAU ROAD, CULPEPER, VA 22701 | VICE PRESIDENT | 1 | $0 |
| JANINE MORRISON 18434 CARTER LANE, BRANDY STATION, VA 22714 | PRESIDENT | 1 | $0 |
| SHELLY NACCARATO 18139 FAIRFIELD ROAD, CULPEPER, VA 22701 | TREASURER | 1 | $0 |
| KARIE LANE 14254 OAK WOODS LANE, BOSTON, VA 22713 | DIRECTOR | 1 | $0 |
| NANCY SINK 14826 REVA ROAD, REVA, VA 22735 | DIRECTOR | 1 | $0 |
| KEVIN BAKER 913 NOTTINGHAM STREET, CULPEPER, VA 22701 | DIRECTOR | 1 | $0 |
| SUSAN AHALT BUTTON 22241 ALGONQUIN TRAIL, CULPEPER, VA 22701 | DIRECTOR | 1 | $0 |
| SUSAN CAMPBELL ONE MAIN STREET, CULPEPER, VA 22701 | DIRECTOR | 1 | $0 |
| KELLY BROWN ESTES 12743 LEE HIGHWAY, WASHINGTON, VA 22747 | SECRETARY | 1 | $0 |
| KATE DECKER 19130 EQUESTRIAN LANE, CULPEPER, VA 22701 | DIRECTOR | 1 | $0 |
| MONIQUE EDEN 2235 BLUE SPRUCE DRIVE, CULPEPER, VA 22701 | DIRECTOR | 1 | $0 |
990-PF for the year ended December 31, 2024: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CANDICE SOUTHARD 19195 CHATEAU ROAD, CULPEPER, VA 22701 | VICE PRESIDENT | 1 | $0 |
| CATHY STEPHENSON 6360 TENNIS COURT, BOSTON, VA 22713 | PRESIDENT/SECRETARY | 1 | $0 |
| SHELLY NACCARATO 18139 FAIRFIELD ROAD, CULPEPER, VA 22701 | TREASURER | 1 | $0 |
| JANINE MORRISON 2135 BLUE SPRUCE DRIVE, CULPEPER, VA 22701 | DIRECTOR | 1 | $0 |
| PATRICK KENNEDY 15363 NORMAN ROAD, CULPEPER, VA 22701 | DIRECTOR | 1 | $0 |
| NANCY SINK 14826 REVA ROAD, REVA, VA 22735 | DIRECTOR | 1 | $0 |
| ROBERT THORNHILL 459 ROUNDHILL ROAD, BOSTON, VA 22713 | DIRECTOR | 1 | $0 |
| STEPHEN P WILL 13309 WILL LANE, BOSTON, VA 22713 | DIRECTOR | 1 | $0 |
| NANCY NEFF 14015 ESSEX STREET, CULPEPER, VA 22701 | DIRECTOR | 1 | $0 |
| KELLY BROWN ESTES 12743 LEE HIGHWAY, WASHINGTON, VA 22747 | DIRECTOR | 1 | $0 |
| KATE DECKER 19130 EQUESTRIAN LANE, CULPEPER, VA 22701 | DIRECTOR | 1 | $0 |
| MONIQUE EDEN 2235 BLUE SPRUCE DRIVE, CULPEPER, VA 22701 | DIRECTOR | 1 | $0 |
990-PF for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CANDICE SOUTHARD 19195 CHATEAU ROAD, CULPEPER, VA 22701 | DIRECTOR | 1 | $0 |
| CATHY STEPHENSON 6360 TENNIS COURT, BOSTON, VA 22713 | PRESIDENT/SECRETARY | 1 | $0 |
| SHELLY NACCARATO 18139 FAIRFIELD ROAD, CULPEPER, VA 22701 | TREASURER | 1 | $0 |
| JANINE MORRISON 2135 BLUE SPRUCE DRIVE, CULPEPER, VA 22701 | DIRECTOR | 1 | $0 |
| PATRICK KENNEDY 15363 NORMAN ROAD, CULPEPER, VA 22701 | DIRECTOR | 1 | $0 |
| NANCY SINK 14826 REVA ROAD, REVA, VA 22735 | DIRECTOR | 1 | $0 |
| ROBERT THORNHILL 459 ROUNDHILL ROAD, BOSTON, VA 22713 | DIRECTOR | 1 | $0 |
| STEPHEN P WILL 13309 WILL LANE, BOSTON, VA 22713 | DIRECTOR | 1 | $0 |
| NANCY NEFF 14015 ESSEX STREET, CULPEPER, VA 22701 | DIRECTOR | 1 | $0 |
| KELLY BROWN ESTES 12743 LEE HIGHWAY, WASHINGTON, VA 22747 | DIRECTOR | 1 | $0 |
| KATE DECKER 19130 EQUESTRIAN LANE, CULPEPER, VA 22701 | DIRECTOR | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 456, CULPEPER, VA 22701-0456
- In care of
- % SHELLY NACCARATO
- Signed the 990-PF
- JANINE MORRISON, PRESIDENT
- Phone
- (540) 273-8775
- Return prepared by
- RONALD L EVANS CPA
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
- 54-1946797
- 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
- 1999
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Education (B82)
- Assets (IRS master file)
- $520,489
- Income (IRS master file)
- $93,007
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $64,199 | $32,264 | $520,489 | XML |
| 990-PF | December 2024 | $57,944 | $31,265 | $488,554 | XML |
| 990-PF | December 2023 | $36,515 | $35,434 | $461,875 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 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 54-1946797).
Questions about SALEM EDUCATIONAL FOUNDATION INC
- What is the EIN of SALEM EDUCATIONAL FOUNDATION INC?
- The employer identification number (EIN) of SALEM EDUCATIONAL FOUNDATION INC is 54-1946797.
- Is SALEM EDUCATIONAL FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1999.
- Are donations to SALEM EDUCATIONAL FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does SALEM EDUCATIONAL FOUNDATION INC file?
- Form 990-PF. Private foundations file every year.
- When is the next return of SALEM EDUCATIONAL 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 SALEM EDUCATIONAL 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 SALEM EDUCATIONAL FOUNDATION INC?
- The 990-PF for the year ended December 31, 2025 lists 11 people; 0 received compensation from the organization.
- How much revenue does SALEM EDUCATIONAL FOUNDATION INC have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $64,199, expenses of $32,264 and total assets of $520,489 at year end.
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