Nonprofit · EIN 85-2527067
CHERUB FOUNDATION
Tax-exempt · VISTA, CA 92083
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $27,800 | $33,457 | -$5,657 | $59,236 | $0 | $59,236 |
| December 31, 2024 | 990-PF | $29,170 | $37,190 | -$8,020 | $64,893 | $0 | $64,893 |
| December 31, 2023 | 990-PF | $18,100 | $34,496 | -$16,396 | $72,913 | $0 | $72,913 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $27,800
Expenses
- Grants and similar amounts paid
- $30,493
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Disbursements for charitable purposes
- $33,457
Balance sheet and other
- Total assets, start of year
- $64,893
- Total assets, end of year
- $59,236
- Total liabilities, end of year
- $0
- Net assets, end of year
- $59,236
- Fair market value of assets
- $59,236
- Qualifying distributions
- $33,457
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 |
|---|---|---|---|
| Ramaiah Samuel 1009 Stratton Dr, Vista, CA 92083 | President | 1 | $0 |
| Lilly Samuel 1009 Stratton Dr, Vista, CA 92083 | Secretary | 3 | $0 |
| Godwin Cornelius 531 Del Ray Drive, Palcentia, CA 92870 | Director | 1 | $0 |
| Benhur Daniel 2908 Wintergreen Drive, Calrsbad, CA 92008 | Director | 1 | $0 |
| Melwin Manickam 362 Catalina Way, Brea, CA 92821 | Director | 1 | $0 |
990-PF for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ramaiah Samuel 1009 Stratton Dr, Vista, CA 92083 | President | 1 | $0 |
| Lilly Samuel 1009 Stratton Dr, Vista, CA 92083 | Secretary | 3 | $0 |
| Godwin Cornelius 531 Del Ray Drive, Palcentia, CA 92870 | Director | 1 | $0 |
| Benhur Daniel 2908 Wintergreen Drive, Calrsbad, CA 92008 | Director | 1 | $0 |
| Melwin Manickam 362 Catalina Way, Brea, CA 92821 | Director | 1 | $0 |
990-PF for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ramaiah Samuel 1009 Stratton Dr, Vista, CA 92083 | President | 1 | $0 |
| Lilly Samuel 1009 Stratton Dr, Vista, CA 92083 | Secretary | 3 | $0 |
| Godwin Cornelius 531 Del Ray Drive, Palcentia, CA 92870 | Director | 1 | $0 |
| Benhur Daniel 2908 Wintergreen Drive, Calrsbad, CA 92008 | Director | 1 | $0 |
| Melwin Manickam 362 Catalina Way, Brea, CA 92821 | Director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 1009 STRATTON DR, VISTA, CA 92083-4778
- In care of
- % LILLY SAMUEL
- Signed the 990-PF
- Ramaiah Samuel, PRESIDENT
- Phone
- (978) 930-2263
California records
California keeps its own records of charities and corporations. Search them by EIN 85-2527067 or by the name CHERUB FOUNDATION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
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
- 85-2527067
- 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
- Category (NTEE)
- International, foreign affairs and national security (Q33)
- Assets (IRS master file)
- $59,236
- Income (IRS master file)
- $27,800
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $27,800 | $33,457 | $59,236 | XML |
| 990-PF | December 2024 | $29,170 | $37,190 | $64,893 | XML |
| 990-PF | December 2023 | $18,100 | $34,496 | $72,913 | 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 85-2527067).
Questions about CHERUB FOUNDATION
- What is the EIN of CHERUB FOUNDATION?
- The employer identification number (EIN) of CHERUB FOUNDATION is 85-2527067.
- Is CHERUB FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
- Are donations to CHERUB FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does CHERUB FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of CHERUB 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 CHERUB 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 CHERUB FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does CHERUB FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $27,800, expenses of $33,457 and total assets of $59,236 at year end.
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All nonprofits in VISTA · California · International, foreign affairs and national security