Nonprofit · EIN 82-6828545
DAVID AND RAYZELLA SPECTOR TR FUND
Tax-exempt · MANCHESTER, NH 03101
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $145,014 | $167,195 | -$22,181 | $2,547,906 | $0 | $2,547,906 |
| December 31, 2024 | 990-PF | $134,161 | $165,592 | -$31,431 | $2,569,948 | $0 | $2,569,948 |
| December 31, 2023 | 990-PF | $10,459 | $175,955 | -$165,496 | $2,601,590 | $0 | $2,601,590 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $62,869
- Net gain from sales of assets
- $82,145
Expenses
- Grants and similar amounts paid
- $131,000
- Compensation of officers, directors and key employees
- $31,781
- Disbursements for charitable purposes
- $131,000
- Excise tax on investment income
- $1,549
Balance sheet and other
- Total assets, start of year
- $2,569,948
- Total assets, end of year
- $2,547,906
- Total liabilities, end of year
- $0
- Net assets, end of year
- $2,547,906
- Fair market value of assets
- $2,776,162
- Qualifying distributions
- $131,000
- Net investment income
- $145,014
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 |
|---|---|---|---|
| TD BANK NA 300 FRANKLIN STREET, MANCHESTER, NH 03101 | Trustee | 1 | $31,781 |
990-PF for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TD BANK NA 300 FRANKLIN STREET, MANCHESTER, NH 03101 | Trustee | 1 | $38,740 |
990-PF for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TD BANK NA 300 FRANKLIN STREET, MANCHESTER, NH 03101 | Trustee | 1 | $37,883 |
Address and contacts
- Address (IRS master file)
- 300 FRANKLIN ST, MANCHESTER, NH 03101-2318
- In care of
- % TD BANK NA TRUSTEE
- Signed the 990-PF
- TRICIA J SMITH, TD Bank Trustee
- Phone
- (877) 773-1229
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
- 82-6828545
- 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
- 2021
- Accounting year ends
- December
- Files
- Form 990-PF
- Assets (IRS master file)
- $2,547,906
- Income (IRS master file)
- $1,551,760
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $145,014 | $167,195 | $2,547,906 | IRS |
| 990-PF | December 2024 | $134,161 | $165,592 | $2,569,948 | IRS |
| 990-PF | December 2023 | $10,459 | $175,955 | $2,601,590 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | 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 82-6828545).
Questions about DAVID AND RAYZELLA SPECTOR TR FUND
- What is the EIN of DAVID AND RAYZELLA SPECTOR TR FUND?
- The employer identification number (EIN) of DAVID AND RAYZELLA SPECTOR TR FUND is 82-6828545.
- Is DAVID AND RAYZELLA SPECTOR TR FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
- Are donations to DAVID AND RAYZELLA SPECTOR TR FUND tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does DAVID AND RAYZELLA SPECTOR TR FUND file?
- Form 990-PF. Private foundations file every year.
- When is the next return of DAVID AND RAYZELLA SPECTOR TR FUND 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 DAVID AND RAYZELLA SPECTOR TR FUND 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 DAVID AND RAYZELLA SPECTOR TR FUND?
- The 990-PF for the year ended December 31, 2025 lists 1 person; 1 received compensation from the organization, the highest $31,781 (TD BANK NA, Trustee).
- How much revenue does DAVID AND RAYZELLA SPECTOR TR FUND have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $145,014, expenses of $167,195 and total assets of $2,547,906 at year end.
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