Nonprofit · EIN 92-3144750
VICTOR PRESTON FOUNDATION
Tax-exempt · DOVER, DE 19901
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $1,028 | $1,055 | -$27 | $1,375 | $200 | $1,175 |
| December 31, 2024 | 990-PF | $1,327 | $815 | $512 | $1,384 | $200 | $1,184 |
| December 31, 2023 | 990-PF | $1,000 | $328 | $672 | $772 | $100 | $672 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,000
- Dividends
- $31
- Net gain from sales of assets
- -$3
Expenses
- Grants and similar amounts paid
- $100
- Compensation of officers, directors and key employees
- $100
- Salaries, compensation and benefits (total)
- $0
- Disbursements for charitable purposes
- $100
Balance sheet and other
- Total assets, start of year
- $1,402
- Total assets, end of year
- $1,375
- Total liabilities, end of year
- $200
- Net assets, end of year
- $1,175
- Fair market value of assets
- $1,375
- Qualifying distributions
- $100
- Net investment income
- $31
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 |
|---|---|---|---|
| Sean Higgins 1207 Delaware ave, 224, Wilmington, DE 19806 | President | 32 | $100 |
| Yi Ting Koh 1207 Delaware ave, 224, Wilmington, DE 19806 | Director | 1 | $0 |
990-PF for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Sean Higgins 1207 Delaware ave, 224, Wilmington, DE 19806 | President | 32 | $100 |
990-PF for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SEAN HIGGINS 16192 COASTAL HIGHWAY, LEWES, DE 19958 | President | 2 | $100 |
Address and contacts
- Address (IRS master file)
- 8 THE GREEN 15475, DOVER, DE 19901-3618
- In care of
- % SEAN HIGGINS
- Signed the 990-PF
- Sean Higgins, CEO
- Phone
- (951) 965-6182
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
- 92-3144750
- 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)
- Education (B60)
- Assets (IRS master file)
- $1,375
- Income (IRS master file)
- $1,082
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $1,028 | $1,055 | $1,375 | IRS |
| 990-PF | December 2024 | $1,327 | $815 | $1,384 | XML |
| 990-PF | December 2023 | $1,000 | $328 | $772 | 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 92-3144750).
Questions about VICTOR PRESTON FOUNDATION
- What is the EIN of VICTOR PRESTON FOUNDATION?
- The employer identification number (EIN) of VICTOR PRESTON FOUNDATION is 92-3144750.
- Is VICTOR PRESTON FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to VICTOR PRESTON FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does VICTOR PRESTON FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of VICTOR PRESTON 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 VICTOR PRESTON 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 VICTOR PRESTON FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 2 people; 1 received compensation from the organization, the highest $100 (Sean Higgins, President).
- How much revenue does VICTOR PRESTON FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $1,028, expenses of $1,055 and total assets of $1,375 at year end.
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