Nonprofit · EIN 58-2117719
JAMES L SHAPTER TR FOR OXFORD ORPHANAGE INC
Tax-exempt · RALEIGH, NC 27626
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $36,138 | $41,375 | -$5,237 | $549,288 | $0 | $549,288 |
| December 31, 2024 | 990-PF | $39,324 | $39,218 | $106 | $554,502 | $0 | $554,502 |
| December 31, 2023 | 990-PF | -$679 | $38,988 | -$39,667 | $554,247 | $0 | $554,247 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $18,993
- Net gain from sales of assets
- $17,145
Expenses
- Grants and similar amounts paid
- $29,748
- Compensation of officers, directors and key employees
- $9,377
- Disbursements for charitable purposes
- $29,748
- Excise tax on investment income
- $351
Balance sheet and other
- Total assets, start of year
- $554,502
- Total assets, end of year
- $549,288
- Total liabilities, end of year
- $0
- Net assets, end of year
- $549,288
- Fair market value of assets
- $720,130
- Qualifying distributions
- $29,748
- Net investment income
- $36,138
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 |
|---|---|---|---|
| FIRST CITIZENS BANK PO BOX 29522, RALEIGH, NC 27626 | TRUSTEE | 0 | $9,377 |
990-PF for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FIRST CITIZENS BANK PO BOX 29522, RALEIGH, NC 27626 | TRUSTEE | 0 | $9,327 |
990-PF for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FIRST CITIZENS BANK PO BOX 29522, RALEIGH, NC 27626 | TRUSTEE | 0 | $8,488 |
Address and contacts
- Address (IRS master file)
- C/O FIRST CITIZENS BK TRUSTEE PO, RALEIGH, NC 27626-0000
- In care of
- % FIRST CITIZENS BK
- Signed the 990-PF
- LOUIS VALKER, DIRECTOR
- Phone
- (919) 716-7347
- Return prepared by
- ERNST & YOUNG US 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
- 58-2117719
- 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
- 1994
- Accounting year ends
- December
- Files
- Form 990-PF
- Assets (IRS master file)
- $549,288
- Income (IRS master file)
- $395,236
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $36,138 | $41,375 | $549,288 | IRS |
| 990-PF | December 2024 | $39,324 | $39,218 | $554,502 | IRS |
| 990-PF | December 2023 | -$679 | $38,988 | $554,247 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 2018 | – | – | – | 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 58-2117719).
Questions about JAMES L SHAPTER TR FOR OXFORD ORPHANAGE INC
- What is the EIN of JAMES L SHAPTER TR FOR OXFORD ORPHANAGE INC?
- The employer identification number (EIN) of JAMES L SHAPTER TR FOR OXFORD ORPHANAGE INC is 58-2117719.
- Is JAMES L SHAPTER TR FOR OXFORD ORPHANAGE INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1994.
- Are donations to JAMES L SHAPTER TR FOR OXFORD ORPHANAGE INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does JAMES L SHAPTER TR FOR OXFORD ORPHANAGE INC file?
- Form 990-PF. Private foundations file every year.
- When is the next return of JAMES L SHAPTER TR FOR OXFORD ORPHANAGE 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 JAMES L SHAPTER TR FOR OXFORD ORPHANAGE 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 JAMES L SHAPTER TR FOR OXFORD ORPHANAGE INC?
- The 990-PF for the year ended December 31, 2025 lists 1 person; 1 received compensation from the organization, the highest $9,377 (FIRST CITIZENS BANK, TRUSTEE).
- How much revenue does JAMES L SHAPTER TR FOR OXFORD ORPHANAGE INC have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $36,138, expenses of $41,375 and total assets of $549,288 at year end.
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