Nonprofit · EIN 59-6781684
RUBY DIAMOND FOUNDATION TRUST
Tax-exempt · TALLAHASSEE, FL 32302
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $1,204,265 | $386,254 | $818,011 | $5,091,151 | $8,535 | $5,082,616 |
| December 31, 2024 | 990-PF | $285,983 | $356,495 | -$70,512 | $4,264,605 | $0 | $4,264,605 |
| December 31, 2023 | 990-PF | $620,247 | $390,540 | $229,707 | $4,335,117 | $0 | $4,335,117 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $64,560
- Dividends
- $206,674
- Net gain from sales of assets
- $933,031
Expenses
- Grants and similar amounts paid
- $306,389
- Compensation of officers, directors and key employees
- $62,988
- Disbursements for charitable purposes
- $340,115
- Excise tax on investment income
- $15,367
Balance sheet and other
- Total assets, start of year
- $4,264,605
- Total assets, end of year
- $5,091,151
- Total liabilities, end of year
- $8,535
- Net assets, end of year
- $5,082,616
- Fair market value of assets
- $7,580,840
- Qualifying distributions
- $340,115
- Net investment income
- $1,139,705
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 |
|---|---|---|---|
| CAPITAL CITY TRUST COMPANY PO BOX 1549, TALLAHASSEE, FL 32302 | TRUSTEE | 4 | $52,988 |
| STEPHAN FREGGER 2707 EVERETT LN, TALLAHASSEE, FL 32308 | TRUSTEE | 0.5 | $5,000 |
| JACQUELINE GILBERG 1818 SAGEWAY DRIVE, TALLAHASSEE, FL 32303 | TRUSTEE | 0.5 | $5,000 |
990-PF for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CAPITAL CITY TRUST COMPANY PO BOX 1549, TALLAHASSEE, FL 32302 | TRUSTEE | 4 | $51,338 |
| STEPHAN FREGGER 2707 EVERETT LN, TALLAHASSEE, FL 32308 | TRUSTEE | 0.5 | $5,000 |
| JACQUELINE GILBERG 1818 SAGEWAY DRIVE, TALLAHASSEE, FL 32303 | TRUSTEE | 0.5 | $5,000 |
990-PF for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CAPITAL CITY TRUST COMPANY PO BOX 1549, TALLAHASSEE, FL 32302 | TRUSTEE | 4 | $47,498 |
| STEPHAN FREGGER 2707 EVERETT LN, TALLAHASSEE, FL 32308 | TRUSTEE | 0.5 | $5,000 |
| JACQUELINE GILBERG 1818 SAGEWAY DRIVE, TALLAHASSEE, FL 32303 | TRUSTEE | 0.5 | $5,000 |
Address and contacts
- Address (IRS master file)
- PO BOX 1549, TALLAHASSEE, FL 32302-1549
- In care of
- % CAPITAL CITY TRUST COMPANY
- Signed the 990-PF
- CAPITAL CITY TRUST COMPANY, TRUSTEE
- Phone
- (850) 671-0315
- Return prepared by
- SKELTON BRYANT BRYANT & SCARBORO 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 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
- 59-6781684
- 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
- 1984
- Accounting year ends
- December
- Files
- Form 990-PF
- Assets (IRS master file)
- $5,091,151
- Income (IRS master file)
- $2,773,731
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $1,204,265 | $386,254 | $5,091,151 | XML |
| 990-PF | December 2024 | $285,983 | $356,495 | $4,264,605 | XML |
| 990-PF | December 2023 | $620,247 | $390,540 | $4,335,117 | IRS |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 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 59-6781684).
Questions about RUBY DIAMOND FOUNDATION TRUST
- What is the EIN of RUBY DIAMOND FOUNDATION TRUST?
- The employer identification number (EIN) of RUBY DIAMOND FOUNDATION TRUST is 59-6781684.
- Is RUBY DIAMOND FOUNDATION TRUST tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1984.
- Are donations to RUBY DIAMOND FOUNDATION TRUST tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does RUBY DIAMOND FOUNDATION TRUST file?
- Form 990-PF. Private foundations file every year.
- When is the next return of RUBY DIAMOND FOUNDATION TRUST 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 RUBY DIAMOND FOUNDATION TRUST 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 RUBY DIAMOND FOUNDATION TRUST?
- The 990-PF for the year ended December 31, 2025 lists 3 people; 3 received compensation from the organization, the highest $52,988 (CAPITAL CITY TRUST COMPANY, TRUSTEE).
- How much revenue does RUBY DIAMOND FOUNDATION TRUST have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $1,204,265, expenses of $386,254 and total assets of $5,091,151 at year end.
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