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Nonprofit · EIN 82-5506939

GERALD SPRAYREGEN CHARITABLE FOUNDATION

Tax-exempt · PALM BEACH, FL 33480

Financials

$57K$198K2023$0$31K2024$0$4K2025
Revenue Expenses · by fiscal year end
Financials of GERALD SPRAYREGEN CHARITABLE FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-PF$0$3,681-$3,681$72,391$0$72,391
December 31, 2024990-PF$0$30,652-$30,652$76,072$0$76,072
December 31, 2023990-PF$56,541$198,193-$141,652$106,724$0$106,724
Financial details: 990-PF for the year ended December 31, 2025

Revenue

Expenses

Grants and similar amounts paid
$0

Balance sheet and other

Total assets, start of year
$76,072
Total assets, end of year
$72,391
Total liabilities, end of year
$0
Net assets, end of year
$72,391
Fair market value of assets
$72,391

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
GERALD SPRAYREGEN
44 COCOANUT ROW UNIT 502A, PALM BEACH, FL 33480
TRUSTEE0.1$0
ELIZABETH FERRITTO
44 COCOANUT ROW UNIT 502A, PALM BEACH, FL 33480
TRUSTEE0.1$0
SEYMOUR SPRAYREGEN
44 COCOANUT ROW UNIT 502A, PALM BEACH, FL 33480
TRUSTEE0.1$0
990-PF for the year ended December 31, 2024: 3 people
NameTitleHours / weekCompensation
GERALD SPRAYREGEN
340 ROYAL POINCIANA WAY 317-168, PALM BEACH, FL 33480
TRUSTEE5$0
ELIZABETH FERRITTO
340 ROYAL POINCIANA WAY 317-168, PALM BEACH, FL 33480
TRUSTEE1$0
SEYMOUR SPRAYREGEN
340 ROYAL POINCIANA WAY 317-168, PALM BEACH, FL 33480
TRUSTEE0$0
990-PF for the year ended December 31, 2023: 4 people
NameTitleHours / weekCompensation
LAURA DIBELLO
340 ROYAL POINCIANA WAY 317-168, PALM BEACH, FL 33480
TRUSTEE40$90,004
GERALD SPRAYREGEN
340 ROYAL POINCIANA WAY 317-168, PALM BEACH, FL 33480
TRUSTEE5$0
ELIZABETH FERRITTO
340 ROYAL POINCIANA WAY 317-168, PALM BEACH, FL 33480
TRUSTEE0$0
SEYMOUR SPRAYREGEN
340 ROYAL POINCIANA WAY 317-168, PALM BEACH, FL 33480
TRUSTEE0$0

Address and contacts

Address (IRS master file)
44 COCOANUT ROW UNIT 502A, PALM BEACH, FL 33480-4080
Signed the 990-PF
GERALD SPRAYREGEN, TRUSTEE
Phone
(305) 807-3701
Return prepared by
TURNER & ASSOCIATES LLP

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
82-5506939
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
2018
Accounting year ends
December
Files
Form 990-PF
Category (NTEE)
Human services (P30)
Assets (IRS master file)
$72,391
Income (IRS master file)
$1

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFDecember 2025$0$3,681$72,391XML
990-PFDecember 2024$0$30,652$76,072XML
990-PFDecember 2023$56,541$198,193$106,724XML
990-PFDecember 2022–––IRS
990-PFDecember 2021–––IRS
990-PFDecember 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 82-5506939).

Questions about GERALD SPRAYREGEN CHARITABLE FOUNDATION

What is the EIN of GERALD SPRAYREGEN CHARITABLE FOUNDATION?
The employer identification number (EIN) of GERALD SPRAYREGEN CHARITABLE FOUNDATION is 82-5506939.
Is GERALD SPRAYREGEN CHARITABLE FOUNDATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2018.
Are donations to GERALD SPRAYREGEN CHARITABLE FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
Which annual return does GERALD SPRAYREGEN CHARITABLE FOUNDATION file?
Form 990-PF. Private foundations file every year.
When is the next return of GERALD SPRAYREGEN CHARITABLE 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 GERALD SPRAYREGEN CHARITABLE 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 GERALD SPRAYREGEN CHARITABLE FOUNDATION?
The 990-PF for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
How much revenue does GERALD SPRAYREGEN CHARITABLE FOUNDATION have?
On its 990-PF for the year ended December 31, 2025 it reported revenue of $0, expenses of $3,681 and total assets of $72,391 at year end.

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