Nonprofit · EIN 92-6492944
DR JOSEPH L WARNELL CHARITABLE TR
Also known as PAUL WARNELL TTEE
Tax-exempt · MILFORD, DE 19963
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $628,793 | $448,544 | $180,249 | $15,236,659 | $0 | $15,236,659 |
| December 31, 2024 | 990-PF | $1,345,499 | $543,565 | $801,934 | $14,856,249 | $0 | $14,856,249 |
| December 31, 2023 | 990-PF | $145,621 | $141,014 | $4,607 | $14,886,480 | $60,000 | $14,826,480 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $624,140
- Net gain from sales of assets
- $1,427
- Other income
- $3,226
Expenses
- Grants and similar amounts paid
- $196,722
- Disbursements for charitable purposes
- $50,000
- Excise tax on investment income
- $5,228
Balance sheet and other
- Total assets, start of year
- $14,856,249
- Total assets, end of year
- $15,236,659
- Total liabilities, end of year
- $0
- Net assets, end of year
- $15,236,659
- Fair market value of assets
- $15,486,797
- Qualifying distributions
- $50,000
- Net investment income
- $627,366
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 |
|---|---|---|---|
| PAUL WARNELL 223 S REHOBOTH BLVD, MILFORD, DE 19963 | CO-TRUSTEE | 4 | $100,000 |
| GEORGE E LUFF II CPA 223 S REHOBOTH BLVD, MILFORD, DE 19963 | CO-TRUSTEE | 4 | $50,000 |
990-PF for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PAUL WARNELL 223 S REHOBOTH BLVD, MILFORD, DE 19963 | CO-TRUSTEE | 4 | $200,000 |
| GEORGE E LUFF II 223 S REHOBOTH BLVD, MILFORD, DE 19963 | CO-TRUSTEE | 16 | $50,000 |
990-PF for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PAUL WARNELL 223 S REHOBOTH BLVD, MILFORD, DE 19963 | CO-TRUSTEE | 20 | $0 |
| GEORGE E LUFF II 223 S REHOBOTH BLVD, MILFORD, DE 19963 | CO-TRUSTEE | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 223 S REHOBOTH BLVD, MILFORD, DE 19963-1568
- In care of
- % LUFF AND ASSOCIATES PA CPAS
- Signed the 990-PF
- PAUL J WARNELL, CO-TRUSTEE
- Phone
- (302) 422-9699
- Return prepared by
- LUFF & ASSOCIATES PA
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
- 92-6492944
- 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)
- Philanthropy, voluntarism and grantmaking foundations (T22)
- Assets (IRS master file)
- $15,236,659
- Income (IRS master file)
- $4,612,941
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $628,793 | $448,544 | $15,236,659 | XML |
| 990-PF | December 2024 | $1,345,499 | $543,565 | $14,856,249 | XML |
| 990-PF | December 2023 | $145,621 | $141,014 | $14,886,480 | 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 92-6492944).
Questions about DR JOSEPH L WARNELL CHARITABLE TR
- What is the EIN of DR JOSEPH L WARNELL CHARITABLE TR?
- The employer identification number (EIN) of DR JOSEPH L WARNELL CHARITABLE TR is 92-6492944.
- Is DR JOSEPH L WARNELL CHARITABLE TR tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to DR JOSEPH L WARNELL CHARITABLE TR tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does DR JOSEPH L WARNELL CHARITABLE TR file?
- Form 990-PF. Private foundations file every year.
- When is the next return of DR JOSEPH L WARNELL CHARITABLE TR 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 DR JOSEPH L WARNELL CHARITABLE TR 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 DR JOSEPH L WARNELL CHARITABLE TR?
- The 990-PF for the year ended December 31, 2025 lists 2 people; 2 received compensation from the organization, the highest $100,000 (PAUL WARNELL, CO-TRUSTEE).
- How much revenue does DR JOSEPH L WARNELL CHARITABLE TR have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $628,793, expenses of $448,544 and total assets of $15,236,659 at year end.
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