Nonprofit · EIN 85-4119796
FLORIDA LEGAL FOUNDATION INC
Tax-exempt · MIAMI, FL 33131
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $22,196 | $5,451 | $16,745 | $25,891 | $0 | $25,891 |
| December 31, 2024 | 990-EZ | $10,520 | $1,374 | $9,146 | $9,146 | $0 | $9,146 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $21,974
- Other revenue
- $222
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $2,225
- Other expenses
- $3,226
Balance sheet and other
- Total assets, start of year
- $9,146
- Total assets, end of year
- $25,891
- Total liabilities, end of year
- $0
- Net assets, end of year
- $25,891
- Cash, savings and investments
- $25,891
- Gross receipts
- $22,196
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FRANK A SHEPHERD | PRESIDENT | 1 | $0 |
| JEFFERSON KNIGHT | DIRECTOR | 1 | $0 |
| THOMAS SPENCER | DIRECTOR | 1 | $0 |
990-EZ for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FRANK A SHEPHERD | PRESIDENT | 1 | $0 |
| JEFFERSON KNIGHT | DIRECTOR | 1 | $0 |
| THOMAS SPENCER | DIRECTOR | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 1 SE 3RD AVE STE 1700, MIAMI, FL 33131-1714
- In care of
- % FRANK A SHEPHERD
- Signed the 990-EZ
- FRANK A SHEPHERD, PRESIDENT
- Phone
- (305) 610-6255
- Return prepared by
- NICHOLS CAULEY ADVISORY GROUP LLC
Mission
THE FOUNDATION WILL FUNCTION AS A PUBLIC INTEREST LEGAL FIRM FUNDED BY VOLUNTARY CONTRIBUTIONS FROM PRIVATE, UNAFFILIATED PERSONS TO SUPPORT THE PUBLIC INTEREST LEGAL WORK OF THE FOUNDATION.
Program accomplishments
- THE FOUNDATION WILL FUNCTION AS A PUBLIC INTEREST LEGAL FIRM FUNDED BY VOLUNTARY CONTRIBUTIONS FROM PRIVATE, UNAFFILIATED PERSONS TO SUPPORT THE PUBLIC INTEREST LEGAL WORK OF THE FOUNDATION.
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | Check at the IRS |
IRS record
- EIN
- 85-4119796
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2023
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Crime and legal-related (I83)
- Assets (IRS master file)
- $25,891
- Income (IRS master file)
- $22,196
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $22,196 | $5,451 | $25,891 | XML |
| 990-EZ | December 2024 | $10,520 | $1,374 | $9,146 | XML |
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 85-4119796).
Questions about FLORIDA LEGAL FOUNDATION INC
- What is the EIN of FLORIDA LEGAL FOUNDATION INC?
- The employer identification number (EIN) of FLORIDA LEGAL FOUNDATION INC is 85-4119796.
- Is FLORIDA LEGAL FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to FLORIDA LEGAL FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FLORIDA LEGAL FOUNDATION INC file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of FLORIDA LEGAL FOUNDATION INC 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 FLORIDA LEGAL FOUNDATION INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of FLORIDA LEGAL FOUNDATION INC?
- The 990-EZ for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does FLORIDA LEGAL FOUNDATION INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $22,196, expenses of $5,451 and total assets of $25,891 at year end.
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