DI MASSA FAMILY FOUNDATION: Form 990PF, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- DI MASSA FAMILY FOUNDATION (EIN 46-5757643)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-10-09
- IRS object ID
- 202522829349101022
- Schema version
- 2024v5.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-10-09T12:18:52-07:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
| Disaster Relief | LOS ANGELES COUNTY FIRE | DisasterReliefTxt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 954829307 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PHILIP ROSS CPA AN ACCTNY CORP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 24730 AVENUE TIBBITTS UNIT 100 | AddressLine1Txt |
| City | VALENCIA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91355 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 465757643 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE DIMASSA FAMILY FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | DIMA | BusinessNameControlTxt |
| Phone | 6266442285 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2212 EL MOLINO AVE 326 | AddressLine1Txt |
| City | ALTADENA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91001 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOSEPH DIMASSA | PersonNm |
| Person Title | President | PersonTitleTxt |
| Signature | 2025-10-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Philip Ross | PreparerPersonNm |
| PTIN | P00155289 | PTIN |
| Phone | 6617750640 | PhoneNum |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $0 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $1,200 | ContriRcvdRevAndExpnssAmt |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Dividends Rev And Expnss | $5,587 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $5,587 | DividendsNetInvstIncmAmt |
| Dividends Adj Net Incm | $5,587 | DividendsAdjNetIncmAmt |
| Total Rev And Expnss | $6,787 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $5,587 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $5,587 | TotalAdjNetIncmAmt |
| Accounting Fees Rev And Expnss | $1,200 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $1,200 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Adj Net Incm | $1,200 | AccountingFeesAdjNetIncmAmt |
| Accounting Fees Chrtbl Prps | $1,200 | AccountingFeesChrtblPrpsAmt |
| Other Expenses Rev And Expnss | $1,231 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $1,231 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Adj Net Incm | $1,231 | OtherExpensesAdjNetIncmAmt |
| Other Expenses Dsbrs Chrtbl | $1,283 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $2,431 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $2,431 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Adj Net Incm | $2,431 | TotOprExpensesAdjNetIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $2,483 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $13,707 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $13,707 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $16,138 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $2,431 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Adj Net Incm | $2,431 | TotalExpensesAdjNetIncmAmt |
| Total Expenses Dsbrs Chrtbl | $16,190 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$9,351 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $3,156 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $3,156 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sav And Temp Cash Invst BOY | $9,775 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $2,580 | SavAndTempCashInvstEOYAmt |
| Corporate Stock BOY | $194,469 | CorporateStockBOYAmt |
| Corporate Stock EOY | $192,269 | CorporateStockEOYAmt |
| Total Assets BOY | $204,244 | TotalAssetsBOYAmt |
| Total Assets EOY | $194,849 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $0 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Capital Stock BOY | $204,244 | CapitalStockBOYAmt |
| Capital Stock EOY | $194,849 | CapitalStockEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $204,244 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $194,849 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $204,244 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $194,849 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $204,244 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$9,351 | ExcessRevenueOverExpensesAmt |
| Other Increases | $8 | OtherIncreasesAmt |
| Subtotal | $194,901 | SubtotalAmt |
| Other Decreases | $52 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $194,849 | TotNetAstOrFundBalancesEOYAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $44 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $44 | SubtotalAmt |
| Tax Based On Investment Income | $44 | TaxBasedOnInvestmentIncomeAmt |
| Form2220 Attached | Yes (X) | Form2220AttachedInd |
| Tax Due | $44 | TaxDueAmt |
| Applied To ES Tax | $0 | AppliedToESTaxAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | false | LegislativePoliticalActyInd |
| More Than100 Spent | false | MoreThan100SpentInd |
| Form1120 POL Filed | false | Form1120POLFiledInd |
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | false | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Org Report Or Register State | CA | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (true) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | false | PrivateOperatingFoundationInd |
| New Substantial Contributors | false | NewSubstantialContributorsInd |
| Own Controlled Entity | false | OwnControlledEntityInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (true) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JOSEPH DIMASSA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6265779979 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2212 EL MOLINO AVE UNIT 326 | AddressLine1Txt |
| City | ALTADENA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91001 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | false | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | false | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | false | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | false | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | false | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | false | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | false | PaymentToGovernmentOfficialInd |
| Acts Fail To Qlfy As Exceptions | false | ActsFailToQlfyAsExceptionsInd |
| Uncorrected Prior Acts | false | UncorrectedPriorActsInd |
| Undistributed Income PY | false | UndistributedIncomePYInd |
| Business Holdings | false | BusinessHoldingsInd |
| Jeopardy Investments | false | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | false | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | false | InfluenceLegislationInd |
| Influence Election | false | InfluenceElectionInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Noncharitable Purpose | false | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOSEPH DI MASSA | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2212 EL MOLINO AVE UNIT 326 | AddressLine1Txt |
| City | ALTADENA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91001 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Title | President | TitleTxt |
| Average Hrs Per Wk Devoted To Pos | 0.00 | AverageHrsPerWkDevotedToPosRt |
| Compensation | $0 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $358,794 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $12,019 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $370,813 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Adjusted Total FMV Of Unused Ast | $370,813 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $5,562 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $365,251 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $18,263 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $18,263 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $44 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $44 | TotalTaxAmt |
| Distributable Before Adj | $18,219 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $18,219 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $18,219 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $16,190 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $16,190 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $18,219 | DistributableAsAdjustedAmt |
| Excess Distribution Cyov Yr5 | $565 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $4,562 | ExcessDistributionCyovYr4Amt |
| Total Excess Distribution Cyov | $5,127 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $16,190 | QualifyingDistributionsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $16,190 | AppliedToCurrentYearAmt |
| Excess Distri Cyov App CY Corpus | $2,029 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $2,029 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $3,098 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov To Next Yr | $3,098 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $3,098 | ExcessFromYear4Amt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (7 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|
| PROVIDENCE HOLY CROSS MEDICAL | ||||||
| 15031 RINALDI STREET | MISSION HILLS | CA | 91345 | PC | DONATION - GEN'L | $1,500 |
| DOOR OF HOPE | ||||||
| 669 NO LOS ROBLES AVE | PASADENA | CA | 91101 | PC | DONATION - GEN'L | $1,500 |
| IAMLA | ||||||
| 125 PASEO DE LA PLAZA | LOS ANGELES | CA | 90012 | PC | DONATION - GEN'L | $6,007 |
| SOSA | ||||||
| 470 JAMES ST 007 | NEW HAVEN | CT | 06513 | PC | DONATION - GEN'L | $1,500 |
| CLEAN AIR TASK FORCE | ||||||
| 114 STATE STREET 6TH FLR | BOSTON | MA | 02109 | PC | DONATION - GEN'L | $1,500 |
| GIVE WELL | ||||||
| 1714 FRANKLIN ST 100335 | OAKLAND | CA | 94612 | PC | DONATION - GEN'L | $1,500 |
| TREE PEOPLE LAND TR | ||||||
| 23075 MULHOLLAND HWY | CALABASAS | CA | 91302 | PC | DONATION - GEN'L | $200 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $13,707 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | $5,587 | RelatedOrExemptFunctionIncmAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Related Or Exempt Function Incm | $5,587 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $5,587 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | false | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | false | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | false | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | false | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | false | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | false | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | false | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | false | RelationshipsNonchrtblEOInd |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ACCTG/TAX FEES | CategoryTxt |
| Amt | $1,200 | Amt |
| Net Investment Income | $1,200 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $1,200 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $1,200 | DisbursementsCharitablePrpsAmt |
Other Decreases Schedule OtherDecreasesSchedule
Other Decreases Detail OtherDecreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | FED INCOME TAX | Desc |
| Amt | $52 | Amt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (6 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|---|
| AUTO MILEAGE | $8 | $8 | $8 | $8 |
| CONF/MEETINGS | $650 | $650 | $650 | $650 |
| FED INCOME TAX | $52 | |||
| LICENSES | $25 | $25 | $25 | $25 |
| OFFICE EXP | $300 | $300 | $300 | $300 |
| POSTAGE | $248 | $248 | $248 | $248 |