Nonprofit · EIN 92-1575761
JAMES & SALLYE JUDE CHARITABLE TRUST
Tax-exempt · PINECREST, FL 33156
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| October 31, 2025 | 990-PF | $327,017 | $340,419 | -$13,402 | $6,187,017 | $0 | $6,187,017 |
| October 31, 2024 | 990-PF | $410,855 | $344,370 | $66,485 | $6,200,517 | $0 | $6,200,517 |
| October 31, 2023 | 990-PF | $6,638,553 | $32,900 | $6,605,653 | $5,501,326 | $0 | $5,501,326 |
Financial details: 990-PF for the year ended October 31, 2025
Revenue
- Dividends
- $298,415
- Net gain from sales of assets
- $22,265
- Other income
- $6,337
Expenses
- Grants and similar amounts paid
- $275,000
- Disbursements for charitable purposes
- $275,000
- Excise tax on investment income
- $3,548
Balance sheet and other
- Total assets, start of year
- $6,200,517
- Total assets, end of year
- $6,187,017
- Total liabilities, end of year
- $0
- Net assets, end of year
- $6,187,017
- Fair market value of assets
- $7,199,378
- Qualifying distributions
- $275,000
- Net investment income
- $320,680
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 October 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CECILIA PRAHL 12940 SW 69TH AVENUE, MIAMI, FL 33156 | CO-TRUSTEE | 2 | $0 |
| RODERICK JUDE 171 COOSA BALD TRAIL, BLAIRSVILLE, GA 30512 | CO-TRUSTEE | 2 | $0 |
| PETER JUDE 8325 SW 62ND AVENUE, MIAMI, FL 33143 | CO-TRUSTEE | 2 | $0 |
990-PF for the year ended October 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CECILIA PRAHL 12940 SW 69TH AVENUE, MIAMI, FL 33156 | CO-TRUSTEE | 2 | $0 |
| RODERICK JUDE 171 COOSA BALD TRAIL, BLAIRSVILLE, GA 30512 | CO-TRUSTEE | 2 | $0 |
| PETER JUDE 8325 SW 62ND AVENUE, MIAMI, FL 33143 | CO-TRUSTEE | 2 | $0 |
990-PF for the year ended October 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CECILIA PRAHL 12940 SW 69TH AVENUE, MIAMI, FL 33156 | CO-TRUSTEE | 2 | $0 |
| RODERICK JUDE 171 COOSA BALD TRAIL, BLAIRSVILLE, GA 30512 | CO-TRUSTEE | 2 | $0 |
| PETER JUDE 8325 SW 62ND AVENUE, MIAMI, FL 33143 | CO-TRUSTEE | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 12940 SW 69TH AVE, PINECREST, FL 33156-6263
- Signed the 990-PF
- CECILIA PRAHL, CO-TRUSTEE
- Phone
- (305) 297-5821
- Return prepared by
- TURNER & ASSOCIATES 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 October, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2024 | October 31, 2025 | March 16, 2026 | 990-PF on file |
| 2023 | October 31, 2024 | March 17, 2025 | 990-PF on file |
| 2022 | October 31, 2023 | March 15, 2024 | 990-PF on file |
IRS record
- EIN
- 92-1575761
- 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
- October
- Files
- Form 990-PF
- Category (NTEE)
- Human services (P20)
- Assets (IRS master file)
- $6,187,017
- Income (IRS master file)
- $1,752,968
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | October 2025 | $327,017 | $340,419 | $6,187,017 | XML |
| 990-PF | October 2024 | $410,855 | $344,370 | $6,200,517 | XML |
| 990-PF | October 2023 | $6,638,553 | $32,900 | $5,501,326 | 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 92-1575761).
Questions about JAMES & SALLYE JUDE CHARITABLE TRUST
- What is the EIN of JAMES & SALLYE JUDE CHARITABLE TRUST?
- The employer identification number (EIN) of JAMES & SALLYE JUDE CHARITABLE TRUST is 92-1575761.
- Is JAMES & SALLYE JUDE CHARITABLE TRUST tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to JAMES & SALLYE JUDE CHARITABLE TRUST tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does JAMES & SALLYE JUDE CHARITABLE TRUST file?
- Form 990-PF. Private foundations file every year.
- When is the next return of JAMES & SALLYE JUDE CHARITABLE TRUST due?
- The return for tax year 2025 (the year ending October 31, 2026) is due March 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did JAMES & SALLYE JUDE CHARITABLE TRUST last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended October 2025.
- Who are the officers and directors of JAMES & SALLYE JUDE CHARITABLE TRUST?
- The 990-PF for the year ended October 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does JAMES & SALLYE JUDE CHARITABLE TRUST have?
- On its 990-PF for the year ended October 31, 2025 it reported revenue of $327,017, expenses of $340,419 and total assets of $6,187,017 at year end.
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