Nonprofit · EIN 87-4624537
DECEMBER 21 FOUNDATION INC
Tax-exempt · MARIETTA, GA 30064
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $512,691 | $359,848 | $152,843 | $588,943 | $0 | $588,943 |
| December 31, 2024 | 990-PF | $523,160 | $142,270 | $380,890 | $436,100 | $0 | $436,100 |
| December 31, 2023 | 990-PF | $55,000 | $25,742 | $29,258 | $55,210 | $0 | $55,210 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $505,200
- Interest
- $7,491
Expenses
- Grants and similar amounts paid
- $358,842
- Disbursements for charitable purposes
- $359,848
- Excise tax on investment income
- $104
Balance sheet and other
- Total assets, start of year
- $436,100
- Total assets, end of year
- $588,943
- Total liabilities, end of year
- $0
- Net assets, end of year
- $588,943
- Fair market value of assets
- $588,943
- Qualifying distributions
- $359,848
- Net investment income
- $7,491
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 |
|---|---|---|---|
| WILLIAM LOPRESTI 904 MADISON GROVE LANE NW, MARIETTA, GA 30064 | PRESIDENT | 5 | $0 |
| WILLIAM DAMON LOPRESTI 904 MADISON GROVE LANE NW, MARIETTA, GA 30064 | DIRECTOR | 2 | $0 |
| BRADLEY WALLACE 904 MADISON GROVE LANE NW, MARIETTA, GA 30064 | DIRECTOR | 2 | $0 |
990-PF for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WILLIAM LOPRESTI 904 MADISON GROVE LANE, MARIETTA, GA 30064 | PRESIDENT | 0 | $0 |
990-PF for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WILLIAM LOPRESTI 904 MADISON GROVE LANE, MARIETTA, GA 30064 | PRESIDENT | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 904 MADISON GROVE LN NW, MARIETTA, GA 30064-6208
- Signed the 990-PF
- WILLIAM LOPRESTI, PRESIDENT
- Phone
- (813) 355-6967
- Return prepared by
- BRYTEBRIDGE CONSULTING LLC
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
- 87-4624537
- 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
- 2022
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Human services (P20)
- Assets (IRS master file)
- $588,943
- Income (IRS master file)
- $512,691
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $512,691 | $359,848 | $588,943 | IRS |
| 990-PF | December 2024 | $523,160 | $142,270 | $436,100 | XML |
| 990-PF | December 2023 | $55,000 | $25,742 | $55,210 | XML |
| 990-PF | December 2022 | – | – | – | 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 87-4624537).
Questions about DECEMBER 21 FOUNDATION INC
- What is the EIN of DECEMBER 21 FOUNDATION INC?
- The employer identification number (EIN) of DECEMBER 21 FOUNDATION INC is 87-4624537.
- Is DECEMBER 21 FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to DECEMBER 21 FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does DECEMBER 21 FOUNDATION INC file?
- Form 990-PF. Private foundations file every year.
- When is the next return of DECEMBER 21 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 DECEMBER 21 FOUNDATION INC 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 DECEMBER 21 FOUNDATION INC?
- The 990-PF for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does DECEMBER 21 FOUNDATION INC have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $512,691, expenses of $359,848 and total assets of $588,943 at year end.
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