Nonprofit · EIN 88-6220451
CORNELIA T BAILEY CHARITABLE TR
Also known as EILEEN J DALY TTEE
Tax-exempt · WEST PALM BCH, FL 33401
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $8,892,030 | $13,148,653 | -$4,256,623 | $170,420,813 | -$17,555 | $170,438,368 |
| December 31, 2024 | 990-PF | $9,703,266 | $11,808,833 | -$2,105,567 | $174,695,944 | $953 | $174,694,991 |
| December 31, 2023 | 990-PF | $12,213,440 | $12,846,907 | -$633,467 | $176,802,269 | $1,711 | $176,800,558 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $7,110,357
- Net gain from sales of assets
- $1,781,673
Expenses
- Grants and similar amounts paid
- $10,983,850
- Compensation of officers, directors and key employees
- $1,029,429
- Salaries, compensation and benefits (total)
- $235,960
- Disbursements for charitable purposes
- $12,157,765
- Excise tax on investment income
- $111,494
Balance sheet and other
- Total assets, start of year
- $174,695,944
- Total assets, end of year
- $170,420,813
- Total liabilities, end of year
- -$17,555
- Net assets, end of year
- $170,438,368
- Fair market value of assets
- $267,643,114
- Qualifying distributions
- $12,157,765
- Net investment income
- $8,892,030
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 |
|---|---|---|---|
| EILEEN J DALY 515 NORTH FLAGLER DRIVE SUITE 500, WEST PALM BEACH, FL 33401 | CO-TRUSTEE | 30 | $643,393 |
| STEPHEN G VOGELSANG ESQ 515 NORTH FLAGLER DRIVE SUITE 500, WEST PALM BEACH, FL 33401 | CO-TRUSTEE | 20 | $386,036 |
| HAYLEY J LITTLE 515 NORTH FLAGLER DRIVE SUITE 500, WEST PALM BEACH, FL 33401 | EXECUTIVE DIRECTOR Highest-paid employee | 30 | $204,747 |
| NA 515 NORTH FLAGLER DRIVE SUITE 500, WEST PALM BEACH, FL 33401 | N/A | 0 | $0 |
| NA 515 NORTH FLAGLER DRIVE SUITE 500, WEST PALM BEACH, FL 33401 | N/A | 0 | $0 |
| NA 515 NORTH FLAGLER DRIVE SUITE 500, WEST PALM BEACH, FL 33401 | N/A | 0 | $0 |
990-PF for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| EILEEN J DALY 515 NORTH FLAGLER DRIVE SUITE 500, WEST PALM BEACH, FL 33401 | CO-TRUSTEE | 30 | $621,799 |
| STEPHEN G VOGELSANG ESQ 515 NORTH FLAGLER DRIVE SUITE 500, WEST PALM BEACH, FL 33401 | CO-TRUSTEE | 20 | $373,080 |
| HAYLEY J LITTLE 515 NORTH FLAGLER DRIVE SUITE 500, WEST PALM BEACH, FL 33401 | EXECUTIVE DIRECTOR Highest-paid employee | 30 | $196,531 |
| NA 515 NORTH FLAGLER DRIVE SUITE 500, WEST PALM BEACH, FL 33401 | N/A | 0 | $0 |
| NA 515 NORTH FLAGLER DRIVE SUITE 500, WEST PALM BEACH, FL 33401 | N/A | 0 | $0 |
| NA 515 NORTH FLAGLER DRIVE SUITE 500, WEST PALM BEACH, FL 33401 | N/A | 0 | $0 |
990-PF for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| EILEEN J DALY 515 NORTH FLAGLER DRIVE SUITE 500, WEST PALM BEACH, FL 33401 | CO-TRUSTEE | 30 | $577,411 |
| STEPHEN G VOGELSANG ESQ 515 NORTH FLAGLER DRIVE SUITE 500, WEST PALM BEACH, FL 33401 | CO-TRUSTEE | 20 | $346,447 |
| HAYLEY J LITTLE 515 NORTH FLAGLER DRIVE SUITE 500, WEST PALM BEACH, FL 33401 | EXECUTIVE DIRECTOR Highest-paid employee | 20 | $161,250 |
| NA N/A, NA, FL 00000 | N/A | 0 | $0 |
| NA N/A, NA, FL 00000 | N/A | 0 | $0 |
| NA N/A, NA, FL 00000 | N/A | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 515 N FLAGLER DR STE 500, WEST PALM BCH, FL 33401-4348
- Signed the 990-PF
- EILEEN DALY, TRUSTEE
- Phone
- (561) 508-3858
- Website
- WWW.CTBFOUNDATION.ORG
- Return prepared by
- ANDERSEN TAX 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
- 88-6220451
- 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
- 2023
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20)
- Assets (IRS master file)
- $170,420,813
- Income (IRS master file)
- $19,931,654
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $8,892,030 | $13,148,653 | $170,420,813 | XML |
| 990-PF | December 2024 | $9,703,266 | $11,808,833 | $174,695,944 | XML |
| 990-PF | December 2023 | $12,213,440 | $12,846,907 | $176,802,269 | 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 88-6220451).
Questions about CORNELIA T BAILEY CHARITABLE TR
- What is the EIN of CORNELIA T BAILEY CHARITABLE TR?
- The employer identification number (EIN) of CORNELIA T BAILEY CHARITABLE TR is 88-6220451.
- Is CORNELIA T BAILEY CHARITABLE TR tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to CORNELIA T BAILEY CHARITABLE TR tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does CORNELIA T BAILEY CHARITABLE TR file?
- Form 990-PF. Private foundations file every year.
- When is the next return of CORNELIA T BAILEY CHARITABLE TR 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 CORNELIA T BAILEY CHARITABLE TR 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 CORNELIA T BAILEY CHARITABLE TR?
- The 990-PF for the year ended December 31, 2025 lists 6 people; 3 received compensation from the organization, the highest $643,393 (EILEEN J DALY, CO-TRUSTEE).
- How much revenue does CORNELIA T BAILEY CHARITABLE TR have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $8,892,030, expenses of $13,148,653 and total assets of $170,420,813 at year end.
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