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Nonprofit · EIN 59-2986845

JAMES P CARUSO AND CHRISTINE S CARUSO CHARITABLE FUND INC

Tax-exempt · ORLANDO, FL 32856

Financials

$13K$72K2023$14K$39K2024$52K$139K2025
Revenue Expenses · by fiscal year end
Financials of JAMES P CARUSO AND CHRISTINE S CARUSO CHARITABLE FUND INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-PF$52,192$139,149-$86,957$98,100$0$98,100
December 31, 2024990-PF$13,836$38,840-$25,004$87,602$0$87,602
December 31, 2023990-PF$13,138$72,453-$59,315$188,363$0$188,363
Financial details: 990-PF for the year ended December 31, 2025

Revenue

Dividends
$10,525
Interest
$28
Net gain from sales of assets
$41,639

Expenses

Grants and similar amounts paid
$138,140
Disbursements for charitable purposes
$138,140
Excise tax on investment income
$711

Balance sheet and other

Total assets, start of year
$87,602
Total assets, end of year
$98,100
Total liabilities, end of year
$0
Net assets, end of year
$98,100
Fair market value of assets
$423,364
Qualifying distributions
$138,140
Net investment income
$52,192

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
James P Caruso Sr
1723 Spring Lake Drive, Orlando, FL 32804
Pres/Dir1$0
Christine S Caruso
1723 Spring Lake Drive, Orlando, FL 32804
VP/Dir1$0
James P Caruso Jr
2305 2047 Companero Ave, Orlando, FL 32804
VP/Dir0.5$0
990-PF for the year ended December 31, 2024: 2 people
NameTitleHours / weekCompensation
James P Caruso Sr
1723 Spring Lake Drive, Orlando, FL 32804
Pres/Dir0$0
Christine S Caruso
1723 Spring Lake Drive, Orlando, FL 32804
VP/Dir0$0
990-PF for the year ended December 31, 2023: 3 people
NameTitleHours / weekCompensation
James P Caruso Sr
1723 Spring Lake Drive, Orlando, FL 32804
Pres/Dir0$0
Christine S Caruso
1723 Spring Lake Drive, Orlando, FL 32804
VP/Dir0$0
Austin A Caruso
PO Box 568367, Orlando, FL 32856
Director0$0

Address and contacts

Address (IRS master file)
PO BOX 568367, ORLANDO, FL 32856-8367
In care of
% JAMES P CARUSO
Signed the 990-PF
James Caruso, President
Phone
(407) 859-3550
Return prepared by
Acosta Tax and Accounting Services PA

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
59-2986845
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
1990
Accounting year ends
December
Files
Form 990-PF
Assets (IRS master file)
$98,100
Income (IRS master file)
$52,192

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFDecember 2025$52,192$139,149$98,100IRS
990-PFDecember 2024$13,836$38,840$87,602IRS
990-PFDecember 2023$13,138$72,453$188,363XML
990-PFDecember 2022–––IRS
990-PFDecember 2021–––IRS
990-PFDecember 2020–––IRS
990-PFDecember 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 59-2986845).

Questions about JAMES P CARUSO AND CHRISTINE S CARUSO CHARITABLE FUND INC

What is the EIN of JAMES P CARUSO AND CHRISTINE S CARUSO CHARITABLE FUND INC?
The employer identification number (EIN) of JAMES P CARUSO AND CHRISTINE S CARUSO CHARITABLE FUND INC is 59-2986845.
Is JAMES P CARUSO AND CHRISTINE S CARUSO CHARITABLE FUND INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1990.
Are donations to JAMES P CARUSO AND CHRISTINE S CARUSO CHARITABLE FUND INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
Which annual return does JAMES P CARUSO AND CHRISTINE S CARUSO CHARITABLE FUND INC file?
Form 990-PF. Private foundations file every year.
When is the next return of JAMES P CARUSO AND CHRISTINE S CARUSO CHARITABLE FUND 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 CARUSO AND CHRISTINE S CARUSO CHARITABLE FUND 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 CARUSO AND CHRISTINE S CARUSO CHARITABLE FUND INC?
The 990-PF for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
How much revenue does JAMES P CARUSO AND CHRISTINE S CARUSO CHARITABLE FUND INC have?
On its 990-PF for the year ended December 31, 2025 it reported revenue of $52,192, expenses of $139,149 and total assets of $98,100 at year end.

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