Nonprofit · EIN 58-2316503
CMS FOUNDATION INC
Tax-exempt · COLUMBUS, GA 31904
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $295,864 | $109,182 | $186,682 | $1,504,924 | $0 | $1,504,924 |
| December 31, 2024 | 990-PF | $48,394 | $84,937 | -$36,543 | $1,319,242 | $1,000 | $1,318,242 |
| December 31, 2023 | 990-PF | $106,384 | $110,194 | -$3,810 | $1,360,285 | $5,500 | $1,354,785 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $56,898
- Net gain from sales of assets
- $238,966
Expenses
- Grants and similar amounts paid
- $101,500
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $103,175
- Excise tax on investment income
- $4,029
Balance sheet and other
- Total assets, start of year
- $1,319,242
- Total assets, end of year
- $1,504,924
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,504,924
- Fair market value of assets
- $2,316,217
- Qualifying distributions
- $103,175
- Net investment income
- $295,864
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 |
|---|---|---|---|
| CLAUDE SCARBROUGH 6921 MARINA COVE COURT, COLUMBUS, GA 31904 | PRESIDENT | 1 | $0 |
990-PF for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CLAUDE SCARBROUGH 6053 ROUNDHILL COURT, COLUMBUS, GA 31904 | PRESIDENT | 1 | $0 |
990-PF for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CLAUDE SCARBROUGH 6053 ROUNDHILL COURT, COLUMBUS, GA 31904 | PRESIDENT | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 6921 MARINA COVE CT, COLUMBUS, GA 31904-2283
- In care of
- % CLAUDE G SCARBROUGH
- Signed the 990-PF
- CLAUDE SCARBROUGH, PRESIDENT
- Phone
- (706) 322-3690
- Return prepared by
- ROBINSON GRIMES & CO PC
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
- 58-2316503
- 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)
- $1,504,924
- Income (IRS master file)
- $1,072,632
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $295,864 | $109,182 | $1,504,924 | IRS |
| 990-T | December 2025 | – | – | – | IRS |
| 990-PF | December 2024 | $48,394 | $84,937 | $1,319,242 | XML |
| 990-T | December 2024 | – | – | – | IRS |
| 990-PF | December 2023 | $106,384 | $110,194 | $1,360,285 | XML |
| 990-T | December 2023 | – | – | – | IRS |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-T | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-T | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-T | 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 58-2316503).
Questions about CMS FOUNDATION INC
- What is the EIN of CMS FOUNDATION INC?
- The employer identification number (EIN) of CMS FOUNDATION INC is 58-2316503.
- Is CMS FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1998.
- Are donations to CMS FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does CMS FOUNDATION INC file?
- Form 990-PF. Private foundations file every year.
- When is the next return of CMS 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 CMS 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 CMS FOUNDATION INC?
- The 990-PF for the year ended December 31, 2025 lists 1 person; 0 received compensation from the organization.
- How much revenue does CMS FOUNDATION INC have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $295,864, expenses of $109,182 and total assets of $1,504,924 at year end.
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