Nonprofit · EIN 65-6319038
THE LEE PERELSTINE KAGAN CHARITABLE TRUST
Also known as HARRIS ELLIOTT TTEE
Tax-exempt · MIAMI, FL 33176
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $74,568 | $211,316 | -$136,748 | $3,583,385 | $0 | $3,583,385 |
| December 31, 2024 | 990-PF | $200,042 | $211,184 | -$11,142 | $2,659,738 | $0 | $2,629,738 |
| December 31, 2023 | 990-PF | $71,757 | $139,227 | -$67,470 | $2,379,459 | $0 | $2,379,459 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $52,187
- Interest
- $1
- Net gain from sales of assets
- $22,380
Expenses
- Grants and similar amounts paid
- $135,250
- Compensation of officers, directors and key employees
- $22,500
- Disbursements for charitable purposes
- $135,250
Balance sheet and other
- Total assets, start of year
- $2,659,738
- Total assets, end of year
- $3,583,385
- Total liabilities, end of year
- $0
- Net assets, end of year
- $3,583,385
- Fair market value of assets
- $3,583,385
- Qualifying distributions
- $135,250
- Net investment income
- $52,188
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 |
|---|---|---|---|
| THOMAS V GAMMON 10825 SW 106 ST, MIAMI, FL 33176 | TRUSTEE | 2.5 | $0 |
990-PF for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ELLIOTT HARRIS ESQ 1 ANDALUSIA AVENUE 521, CORAL GABLES, FL 33134 | TRUSTEE | 3 | $30,000 |
990-PF for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ELLIOTT HARRIS ESQ 111 SW 3RD STREET - PENTHOUSE, MIAMI, FL 331301926 | TRUSTEE | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 10825 SW 106TH AVE, MIAMI, FL 33176-3438
- In care of
- % ELLIOTT HARRIS ESQ TRUSTEE
- Signed the 990-PF
- THOMAS V GAMMON, TRUSTEE
- Phone
- (786) 543-0583
- Return prepared by
- NEIL BURELL CPA 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
- 65-6319038
- 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
- 2000
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Education (B82)
- Assets (IRS master file)
- $3,583,385
- Income (IRS master file)
- $285,086
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $74,568 | $211,316 | $3,583,385 | XML |
| 990-PF | December 2024 | $200,042 | $211,184 | $2,659,738 | XML |
| 990-PF | December 2023 | $71,757 | $139,227 | $2,379,459 | 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 65-6319038).
Questions about THE LEE PERELSTINE KAGAN CHARITABLE TRUST
- What is the EIN of THE LEE PERELSTINE KAGAN CHARITABLE TRUST?
- The employer identification number (EIN) of THE LEE PERELSTINE KAGAN CHARITABLE TRUST is 65-6319038.
- Is THE LEE PERELSTINE KAGAN CHARITABLE TRUST tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2000.
- Are donations to THE LEE PERELSTINE KAGAN CHARITABLE TRUST tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does THE LEE PERELSTINE KAGAN CHARITABLE TRUST file?
- Form 990-PF. Private foundations file every year.
- When is the next return of THE LEE PERELSTINE KAGAN CHARITABLE 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 THE LEE PERELSTINE KAGAN CHARITABLE 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 THE LEE PERELSTINE KAGAN CHARITABLE TRUST?
- The 990-PF for the year ended December 31, 2025 lists 1 person; 0 received compensation from the organization.
- How much revenue does THE LEE PERELSTINE KAGAN CHARITABLE TRUST have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $74,568, expenses of $211,316 and total assets of $3,583,385 at year end.
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