Nonprofit · EIN 92-1218856
FRESHWATER FAMILY FOUNDATION INC
Tax-exempt · SPENCER, WV 25276
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $885,122 | $29,402 | $855,720 | $2,699,607 | $0 | $2,699,607 |
| December 31, 2024 | 990-PF | $1,028,068 | $247,624 | $780,444 | $1,843,887 | $0 | $1,843,887 |
| December 31, 2023 | 990-PF | $123,445 | $60,002 | $63,443 | $1,063,443 | $0 | $1,063,443 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $820,716
- Interest
- $64,406
Expenses
- Grants and similar amounts paid
- $1,000
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $9,323
- Excise tax on investment income
- $891
Balance sheet and other
- Total assets, start of year
- $1,843,887
- Total assets, end of year
- $2,699,607
- Total liabilities, end of year
- $0
- Net assets, end of year
- $2,699,607
- Fair market value of assets
- $2,700,257
- Qualifying distributions
- $646,028
- Net investment income
- $64,406
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 |
|---|---|---|---|
| DAVID FRESHWATER 929 CHARLESTON ROAD, SPENCER, WV 25276 | PRESIDENT | 1 | $0 |
| J SCOTT FRESHWATER 929 CHARLESTON ROAD, SPENCER, WV 25276 | VICE PRESIDENT | 1 | $0 |
| AMY JILL FRESHWATER-CHILDRESS 929 CHARLESTON ROAD, SPENCER, WV 25276 | TREASURER | 1 | $0 |
| SUZANNE FRESHWATER 929 CHARLESTON ROAD, SPENCER, WV 25276 | SECRETARY | 1 | $0 |
990-PF for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID FRESHWATER 929 CHARLESTON ROAD, SPENCER, WV 25276 | PRESIDENT | 1 | $0 |
| J SCOTT FRESHWATER 929 CHARLESTON ROAD, SPENCER, WV 25276 | VICE PRESIDENT | 1 | $0 |
| AMY JILL FRESHWATER-CHILDRESS 929 CHARLESTON ROAD, SPENCER, WV 25276 | TREASURER | 1 | $0 |
| SUZANNE FRESHWATER 929 CHARLESTON ROAD, SPENCER, WV 25276 | SECRETARY | 1 | $0 |
990-PF for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID FRESHWATER 929 CHARLESTON ROAD, SPENCER, WV 25276 | PRESIDENT | 1 | $0 |
| J SCOTT FRESHWATER 929 CHARLESTON ROAD, SPENCER, WV 25276 | VICE PRESIDENT | 1 | $0 |
| AMY JILL FRESHWATER-CHILDRESS 929 CHARLESTON ROAD, SPENCER, WV 25276 | TREASURER | 1 | $0 |
| SUZANNE FRESHWATER 929 CHARLESTON ROAD, SPENCER, WV 25276 | SECRETARY | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 929 CHARLESTON RD, SPENCER, WV 25276-9264
- In care of
- % SCOTT FRESHWATER
- Signed the 990-PF
- JACOB S FRESHWATER, PRESIDENT
- Phone
- (304) 927-5033
- Return prepared by
- BROWN EDWARDS & COMPANY LLP
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
- 92-1218856
- 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)
- $2,699,607
- Income (IRS master file)
- $885,122
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $885,122 | $29,402 | $2,699,607 | XML |
| 990-PF | December 2024 | $1,028,068 | $247,624 | $1,843,887 | XML |
| 990-PF | December 2023 | $123,445 | $60,002 | $1,063,443 | 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 92-1218856).
Questions about FRESHWATER FAMILY FOUNDATION INC
- What is the EIN of FRESHWATER FAMILY FOUNDATION INC?
- The employer identification number (EIN) of FRESHWATER FAMILY FOUNDATION INC is 92-1218856.
- Is FRESHWATER FAMILY FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to FRESHWATER FAMILY FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does FRESHWATER FAMILY FOUNDATION INC file?
- Form 990-PF. Private foundations file every year.
- When is the next return of FRESHWATER FAMILY 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 FRESHWATER FAMILY 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 FRESHWATER FAMILY FOUNDATION INC?
- The 990-PF for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does FRESHWATER FAMILY FOUNDATION INC have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $885,122, expenses of $29,402 and total assets of $2,699,607 at year end.
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