Nonprofit · EIN 58-1868936
THE IMLAY FOUNDATION INC
Tax-exempt · ATLANTA, GA 30326
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $17,059,875 | $8,921,687 | $8,138,188 | $56,610,505 | $0 | $56,610,505 |
| December 31, 2024 | 990-PF | $14,068,486 | $13,857,115 | $211,371 | $48,522,268 | $0 | $48,522,268 |
| December 31, 2023 | 990-PF | $8,641,770 | $10,537,060 | -$1,895,290 | $48,606,576 | $0 | $48,606,576 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $8,000,000
- Dividends
- $1,959,636
- Net gain from sales of assets
- $7,093,385
- Other income
- $6,854
Expenses
- Grants and similar amounts paid
- $6,955,000
- Compensation of officers, directors and key employees
- $343,679
- Disbursements for charitable purposes
- $7,413,579
- Excise tax on investment income
- $106,428
Balance sheet and other
- Total assets, start of year
- $48,522,268
- Total assets, end of year
- $56,610,505
- Total liabilities, end of year
- $0
- Net assets, end of year
- $56,610,505
- Fair market value of assets
- $83,904,038
- Qualifying distributions
- $7,413,579
- Net investment income
- $9,019,788
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 |
|---|---|---|---|
| MARY ELLEN IMLAY 3630 PEACHTREE ROAD SUITE 320, ATLANTA, GA 30326 | PRESIDENT | 0 | $0 |
| JOHN P IMLAY III 3630 PEACHTREE ROAD SUITE 320, ATLANTA, GA 30326 | DIRECTOR | 0 | $0 |
| MELANIE BIALKO LEETH 3630 PEACHTREE ROAD SUITE 320, ATLANTA, GA 30326 | SECRETARY | 0 | $0 |
| LUCINDA IMLAY 3630 PEACHTREE ROAD SUITE 320, ATLANTA, GA 30326 | DIRECTOR | 0 | $0 |
| WIMBERLY CHARLOTTE DAYTON 3630 PEACHTREE ROAD SUITE 320, ATLANTA, GA 30326 | DIRECTOR | 0 | $0 |
| JOHN DAYTON 3630 PEACHTREE ROAD SUITE 320, ATLANTA, GA 30326 | DIRECTOR | 0 | $0 |
| ALAN ZUBAY 3630 PEACHTREE ROAD SUITE 320, ATLANTA, GA 30326 | DIRECTOR | 0 | $0 |
| WILLIAM EVANS 3630 PEACHTREE ROAD SUITE 320, ATLANTA, GA 30326 | DIRECTOR | 0 | $0 |
| I SIGMUND MOSLEY JR 3630 PEACHTREE ROAD SUITE 320, ATLANTA, GA 30326 | VICE PRESIDENT & TREASURER | 0 | $0 |
| GERARD G IMLAY 3630 PEACHTREE ROAD SUITE 320, ATLANTA, GA 30326 | EMERITUS DIRECTOR | 0 | $0 |
| PAULA IMLAY 3630 PEACHTREE ROAD SUITE 320, ATLANTA, GA 30326 | EMERITUS DIRECTOR | 0 | $0 |
| ROBERT SMULIAN 3630 PEACHTREE ROAD SUITE 320, ATLANTA, GA 30326 | FOUNDATION MANAGER | 35 | $0 |
| JOHN DAYTON III 3630 PEACHTREE ROAD SUITE 320, ATLANTA, GA 30326 | DIRECTOR | 0 | $0 |
990-PF for the year ended December 31, 2024: 14 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARY ELLEN IMLAY 3630 PEACHTREE ROAD SUITE 320, ATLANTA, GA 30326 | PRESIDENT | 0 | $0 |
| JOHN P IMLAY III 3630 PEACHTREE ROAD SUITE 320, ATLANTA, GA 30326 | DIRECTOR | 0 | $0 |
| MELANIE BIALKO LEETH 3630 PEACHTREE ROAD SUITE 320, ATLANTA, GA 30326 | SECRETARY | 0 | $0 |
| LUCINDA IMLAY 3630 PEACHTREE ROAD SUITE 320, ATLANTA, GA 30326 | DIRECTOR | 0 | $0 |
| WIMBERLY CHARLOTTE DAYTON 3630 PEACHTREE ROAD SUITE 320, ATLANTA, GA 30326 | DIRECTOR | 0 | $0 |
| JOHN DAYTON 3630 PEACHTREE ROAD SUITE 320, ATLANTA, GA 30326 | DIRECTOR | 0 | $0 |
| ALAN ZUBAY 3630 PEACHTREE ROAD SUITE 320, ATLANTA, GA 30326 | DIRECTOR | 0 | $0 |
| WILLIAM EVANS 3630 PEACHTREE ROAD SUITE 320, ATLANTA, GA 30326 | DIRECTOR | 0 | $0 |
| I SIGMUND MOSLEY JR 3630 PEACHTREE ROAD SUITE 320, ATLANTA, GA 30326 | VICE PRESIDENT & TREASURER | 0 | $0 |
| JENNIFER BROOM 3630 PEACHTREE ROAD SUITE 320, ATLANTA, GA 30326 | DIRECTOR | 0 | $0 |
| GERARD G IMLAY 3630 PEACHTREE ROAD SUITE 320, ATLANTA, GA 30326 | EMERITUS DIRECTOR | 0 | $0 |
| PAULA IMLAY 3630 PEACHTREE ROAD SUITE 320, ATLANTA, GA 30326 | EMERITUS DIRECTOR | 0 | $0 |
| ROBERT SMULIAN 3630 PEACHTREE ROAD SUITE 320, ATLANTA, GA 30326 | FOUNDATION MANAGER | 35 | $0 |
| JOHN DAYTON III 3630 PEACHTREE ROAD SUITE 320, ATLANTA, GA 30326 | DIRECTOR | 0 | $0 |
990-PF for the year ended December 31, 2023: 14 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROBERT SMULIAN 3630 PEACHTREE ROAD SUITE 320, ATLANTA, GA 30326 | FOUNDATION MANAGER | 35 | $305,975 |
| MARY ELLEN IMLAY 3630 PEACHTREE ROAD SUITE 320, ATLANTA, GA 30326 | PRESIDENT | 0 | $0 |
| JOHN P IMLAY III 3630 PEACHTREE ROAD SUITE 320, ATLANTA, GA 30326 | DIRECTOR | 0 | $0 |
| MELANIE BIALKO LEETH 3630 PEACHTREE ROAD SUITE 320, ATLANTA, GA 30326 | SECRETARY | 0 | $0 |
| LUCINDA IMLAY 3630 PEACHTREE ROAD SUITE 320, ATLANTA, GA 30326 | DIRECTOR | 0 | $0 |
| WIMBERLY CHARLOTTE DAYTON 3630 PEACHTREE ROAD SUITE 320, ATLANTA, GA 30326 | DIRECTOR | 0 | $0 |
| JOHN DAYTON 3630 PEACHTREE ROAD SUITE 320, ATLANTA, GA 30326 | DIRECTOR | 0 | $0 |
| ALAN ZUBAY 3630 PEACHTREE ROAD SUITE 320, ATLANTA, GA 30326 | DIRECTOR | 0 | $0 |
| WILLIAM EVANS 3630 PEACHTREE ROAD SUITE 320, ATLANTA, GA 30326 | DIRECTOR | 0 | $0 |
| I SIGMUND MOSLEY JR 3630 PEACHTREE ROAD SUITE 320, ATLANTA, GA 30326 | VICE PRESIDENT & TREASURER | 0 | $0 |
| JENNIFER BROOM 3630 PEACHTREE ROAD SUITE 320, ATLANTA, GA 30326 | DIRECTOR | 0 | $0 |
| GERARD G IMLAY 3630 PEACHTREE ROAD SUITE 320, ATLANTA, GA 30326 | EMERITUS DIRECTOR | 0 | $0 |
| PAULA IMLAY 3630 PEACHTREE ROAD SUITE 320, ATLANTA, GA 30326 | EMERITUS DIRECTOR | 0 | $0 |
| JOHN DAYTON III 3630 PEACHTREE ROAD SUITE 320, ATLANTA, GA 30326 | DIRECTOR | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 3630 PEACHTREE RD NE STE 320, ATLANTA, GA 30326-1680
- In care of
- % JOHN IMLAY
- Signed the 990-PF
- I SIGMUND MOSLEY, VICE PRESIDENT & TREASURER
- Phone
- (404) 239-1799
- Website
- WWW.THEIMLAYFOUNDATION.ORG
- Return prepared by
- PWC US TAX 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
- 58-1868936
- 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
- 1991
- Accounting year ends
- December
- Files
- Form 990-PF
- Assets (IRS master file)
- $56,610,505
- Income (IRS master file)
- $17,132,370
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $17,059,875 | $8,921,687 | $56,610,505 | IRS |
| 990-T | December 2025 | – | – | – | IRS |
| 990-PF | December 2024 | $14,068,486 | $13,857,115 | $48,522,268 | XML |
| 990-T | December 2024 | – | – | – | IRS |
| 990-PF | December 2023 | $8,641,770 | $10,537,060 | $48,606,576 | XML |
| 990-T | December 2023 | – | – | – | IRS |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-T | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-T | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-T | December 2020 | – | – | – | 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 58-1868936).
Questions about THE IMLAY FOUNDATION INC
- What is the EIN of THE IMLAY FOUNDATION INC?
- The employer identification number (EIN) of THE IMLAY FOUNDATION INC is 58-1868936.
- Is THE IMLAY FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1991.
- Are donations to THE IMLAY FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does THE IMLAY FOUNDATION INC file?
- Form 990-PF. Private foundations file every year.
- When is the next return of THE IMLAY 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 THE IMLAY 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 THE IMLAY FOUNDATION INC?
- The 990-PF for the year ended December 31, 2025 lists 13 people; 0 received compensation from the organization.
- How much revenue does THE IMLAY FOUNDATION INC have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $17,059,875, expenses of $8,921,687 and total assets of $56,610,505 at year end.
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