Nonprofit · EIN 76-0589798
JAMES R AND LELA M PORTER FOUNDATION
Tax-exempt · ABILENE, TX 79606
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $50,606 | $31,000 | $19,606 | $488,334 | $0 | $488,334 |
| December 31, 2024 | 990-PF | $82,454 | $27,049 | $55,405 | $468,728 | $0 | $468,728 |
| December 31, 2023 | 990-PF | $54,086 | $25,552 | $28,534 | $413,323 | $0 | $413,323 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $36,000
- Dividends
- $10,046
- Interest
- $73
- Net gain from sales of assets
- $4,487
Expenses
- Grants and similar amounts paid
- $28,800
- Disbursements for charitable purposes
- $29,387
- Excise tax on investment income
- $195
Balance sheet and other
- Total assets, start of year
- $468,728
- Total assets, end of year
- $488,334
- Total liabilities, end of year
- $0
- Net assets, end of year
- $488,334
- Fair market value of assets
- $656,493
- Qualifying distributions
- $29,387
- Net investment income
- $14,606
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 |
|---|---|---|---|
| JAMES PORTER 32 WINGED FOOT E, ABILENE, TX 77606 | President | 1 | $0 |
| LELA M PORTER 32 WINED FOOT E, ABILENE, TX 77606 | SEC/TREAS | 1 | $0 |
990-PF for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES PORTER 32 WINGED FOOT E, ABILENE, TX 77606 | President | 1 | $0 |
| LELA M PORTER 32 WINED FOOT E, ABILENE, TX 77606 | SEC/TREAS | 1 | $0 |
990-PF for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES PORTER 32 WINGED FOOT E, ABILENE, TX 77606 | President | 1 | $0 |
| LELA M PORTER 32 WINED FOOT E, ABILENE, TX 77606 | SEC/TREAS | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 32 WINGED FOOT CIR E, ABILENE, TX 79606-5021
- In care of
- % JAMES R PORTER
- Signed the 990-PF
- JAMES PORTER, President
- Phone
- (325) 701-4306
- Return prepared by
- BIBB & ASSOCIATES PC
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
- 76-0589798
- 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
- 1999
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20)
- Assets (IRS master file)
- $488,334
- Income (IRS master file)
- $57,506
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $50,606 | $31,000 | $488,334 | IRS |
| 990-PF | December 2024 | $82,454 | $27,049 | $468,728 | IRS |
| 990-PF | December 2023 | $54,086 | $25,552 | $413,323 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 2019 | – | – | – | 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 76-0589798).
Questions about JAMES R AND LELA M PORTER FOUNDATION
- What is the EIN of JAMES R AND LELA M PORTER FOUNDATION?
- The employer identification number (EIN) of JAMES R AND LELA M PORTER FOUNDATION is 76-0589798.
- Is JAMES R AND LELA M PORTER FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1999.
- Are donations to JAMES R AND LELA M PORTER FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does JAMES R AND LELA M PORTER FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of JAMES R AND LELA M PORTER 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 JAMES R AND LELA M PORTER 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 JAMES R AND LELA M PORTER FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 2 people; 0 received compensation from the organization.
- How much revenue does JAMES R AND LELA M PORTER FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $50,606, expenses of $31,000 and total assets of $488,334 at year end.
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