Nonprofit · EIN 92-2329479
CAPSTONE COMMUNITY FOUNDATION
Tax-exempt · LEWES, DE 19958
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $27,354 | $33,643 | -$6,289 | $100 | $0 | $100 |
| December 31, 2024 | 990-PF | $34,076 | $30,180 | $3,896 | $6,389 | $0 | $6,389 |
| December 31, 2023 | 990-PF | $13,598 | $11,105 | $2,493 | $2,493 | $0 | $2,493 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $27,354
Expenses
- Grants and similar amounts paid
- $19,738
Balance sheet and other
- Total assets, start of year
- $6,389
- Total assets, end of year
- $100
- Total liabilities, end of year
- $0
- Net assets, end of year
- $100
- Fair market value of assets
- $100
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 |
|---|---|---|---|
| JOSEPH W BOOTH JR 28855 LEWES-GEORGETOWN HWY, LEWES, DE 19958 | PRESIDENT | 1 | $0 |
| JOSEPH P REED 28855 LEWES-GEORGETOWN HWY, LEWES, DE 19958 | VICE-PRESIDENT | 1 | $0 |
| MARK A WILLIAMS 28855 LEWES-GEORGETOWN HWY, LEWES, DE 19958 | TREASURER | 1 | $0 |
990-PF for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOSEPH W BOOTH JR 28855 LEWES-GEORGETOWN HWY, LEWES, DE 19958 | PRESIDENT | 1 | $0 |
| JOSEPH P REED 28855 LEWES-GEORGETOWN HWY, LEWES, DE 19958 | VICE-PRESIDENT | 1 | $0 |
| MARK A WILLIAMS 28855 LEWES-GEORGETOWN HWY, LEWES, DE 19958 | TREASURER | 1 | $0 |
990-PF for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOSEPH W BOOTH JR 28855 LEWES-GEORGETOWN HWY, LEWES, DE 19958 | PRESIDENT | 1 | $0 |
| JOSEPH P REED 28855 LEWES-GEORGETOWN HWY, LEWES, DE 19958 | VICE-PRESIDENT | 1 | $0 |
| MARK A WILLIAMS 28855 LEWES-GEORGETOWN HWY, LEWES, DE 19958 | TREASURER | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 28855 LEWES GEORGETOWN HWY, LEWES, DE 19958-3911
- In care of
- % JOSEPH W BOOTH
- Signed the 990-PF
- JOSEPH W BOOTH JR, PRESIDENT
- Phone
- (302) 644-0300
- Return prepared by
- WEST & ASSOCIATES INC
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
- 92-2329479
- 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)
- Youth development (O50)
- Assets (IRS master file)
- $100
- Income (IRS master file)
- $27,354
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $27,354 | $33,643 | $100 | XML |
| 990-PF | December 2024 | $34,076 | $30,180 | $6,389 | XML |
| 990-PF | December 2023 | $13,598 | $11,105 | $2,493 | 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 92-2329479).
Questions about CAPSTONE COMMUNITY FOUNDATION
- What is the EIN of CAPSTONE COMMUNITY FOUNDATION?
- The employer identification number (EIN) of CAPSTONE COMMUNITY FOUNDATION is 92-2329479.
- Is CAPSTONE COMMUNITY FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to CAPSTONE COMMUNITY FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does CAPSTONE COMMUNITY FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of CAPSTONE COMMUNITY FOUNDATION 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 CAPSTONE COMMUNITY FOUNDATION 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 CAPSTONE COMMUNITY FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does CAPSTONE COMMUNITY FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $27,354, expenses of $33,643 and total assets of $100 at year end.
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