Nonprofit · EIN 81-1079963
THE SHELL LEGACY FOUNDATION
Tax-exempt · ROCK HILL, SC 29730
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $137,467 | $82,053 | $55,414 | $334,113 | $0 | $334,113 |
| December 31, 2024 | 990-PF | $63,162 | $71,180 | -$8,018 | $162,704 | $0 | $162,704 |
| December 31, 2023 | 990-PF | $100,590 | $85,947 | $14,643 | $170,722 | $0 | $170,722 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $131,514
- Dividends
- $5,953
Expenses
- Grants and similar amounts paid
- $0
- Disbursements for charitable purposes
- $82,053
- Excise tax on investment income
- $83
Balance sheet and other
- Total assets, start of year
- $278,699
- Total assets, end of year
- $334,113
- Total liabilities, end of year
- $0
- Net assets, end of year
- $334,113
- Fair market value of assets
- $334,113
- Qualifying distributions
- $82,053
- Net investment income
- $5,953
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 |
|---|---|---|---|
| DONNIE SHELL SR 2945 SHANDON RD, ROCK HILL, SC 29730 | PRESIDENT | 10 | $0 |
| APRIL SHELL 301 TORWOOD DR, COLUMBIA, SC 29203 | SECRETARY | 40 | $0 |
| PAULETTE SHELL 2945 SHANDON RD, ROCK HILL, SC 29730 | VICE PRESIDENT | 10 | $0 |
990-PF for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DONNIE SHELL SR 2945 SHANDON RD, ROCK HILL, SC 29730 | PRESIDENT | 20 | $0 |
| APRIL SHELL 301 TORWOOD DR, COLUMBIA, SC 29203 | SECRETARY | 1 | $0 |
| PAULETTE SHELL 2945 SHANDON RD, ROCK HILL, SC 29730 | VICE PRESIDENT | 20 | $0 |
990-PF for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DONNIE SHELL SR 2945 SHANDON RD, ROCK HILL, SC 29730 | PRESIDENT | 0 | $0 |
| APRIL SHELL 301 TORWOOD DR, COLUMBIA, SC 29203 | SECRETARY | 0 | $0 |
| PAULETTE SHELL 2945 SHANDON RD, ROCK HILL, SC 29730 | VICE PRESIDENT | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 2945 SHANDON RD, ROCK HILL, SC 29730-9521
- Signed the 990-PF
- DONNIE SHELL, PRESIDENT
- Phone
- (803) 325-1048
- Website
- THESHELLLEGACYFOUNDATION.ORG
- Return prepared by
- MICHAEL HAMILTON 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
- 81-1079963
- 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
- 2016
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Education (B82)
- Assets (IRS master file)
- $334,113
- Income (IRS master file)
- $137,467
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $137,467 | $82,053 | $334,113 | XML |
| 990-PF | December 2024 | $63,162 | $71,180 | $162,704 | XML |
| 990-PF | December 2023 | $100,590 | $85,947 | $170,722 | 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 81-1079963).
Questions about THE SHELL LEGACY FOUNDATION
- What is the EIN of THE SHELL LEGACY FOUNDATION?
- The employer identification number (EIN) of THE SHELL LEGACY FOUNDATION is 81-1079963.
- Is THE SHELL LEGACY FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2016.
- Are donations to THE SHELL LEGACY FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does THE SHELL LEGACY FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of THE SHELL LEGACY FOUNDATION 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 SHELL LEGACY FOUNDATION 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 SHELL LEGACY FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does THE SHELL LEGACY FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $137,467, expenses of $82,053 and total assets of $334,113 at year end.
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