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THE SUTTON FOUNDATION: Form 990PF, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
THE SUTTON FOUNDATION (EIN 31-1740045)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-02-27
IRS object ID
202600589349100215
Schema version
2025v4.0
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

FieldValueIRS element (for citing)
Return2026-02-27T11:29:56-08:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN760117312PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Roger Goddard CPA PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13100 Timmons Lane Suite 440AddressLine1Txt
CityHoustonCityNm
State AbbreviationTXStateAbbreviationCd
ZIP77027ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN311740045EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1The Sutton FoundationBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSUTTBusinessNameControlTxt
Phone7135714002PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1919 Milam StreetAddressLine1Txt
CityHoustonCityNm
State AbbreviationTXStateAbbreviationCd
ZIP77002ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJoseph W SuttonPersonNm
Person TitlePresidentPersonTitleTxt
Phone7135714002PhoneNum
Signature2026-02-24SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRoger D GoddardPreparerPersonNm
PTINP01219221PTIN
Phone7136225088PhoneNum
Preparation2026-02-27PreparationDt
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$161,385FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$125,000ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$6,384InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$6,384InterestOnSavNetInvstIncmAmt
Cap Gain Net Incm Net Invst Incm$0CapGainNetIncmNetInvstIncmAmt
Gross Profit Rev And Expnss$0GrossProfitRevAndExpnssAmt
Other Income Rev And Expnss$0OtherIncomeRevAndExpnssAmt
Total Rev And Expnss$131,384TotalRevAndExpnssAmt
Total Net Invst Incm$6,384TotalNetInvstIncmAmt
Legal Fees Rev And Expnss$0LegalFeesRevAndExpnssAmt
Accounting Fees Rev And Expnss$0AccountingFeesRevAndExpnssAmt
Other Prof Fees Rev And Expnss$0OtherProfFeesRevAndExpnssAmt
Taxes Rev And Expnss$104TaxesRevAndExpnssAmt
Deprec And Dpltn Rev And Expnss$0DeprecAndDpltnRevAndExpnssAmt
Other Expenses Rev And Expnss$24OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$128TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$126,500ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$126,500ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$126,628TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$126,500TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$4,756ExcessRevenueOverExpensesAmt
Net Investment Income$6,384NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$5,492CashBOYAmt
Cash EOY$3,864CashEOYAmt
Cash EOYFMV$3,864CashEOYFMVAmt
Sav And Temp Cash Invst BOY$151,137SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$157,521SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$157,521SavAndTempCashInvstEOYFMVAmt
Rcvbl From Officers EOY$0RcvblFromOfficersEOYAmt
Other Nts And Loans Rcvbl EOY$0OtherNtsAndLoansRcvblEOYAmt
Land Bldg Investments EOY$0LandBldgInvestmentsEOYAmt
Other Investments EOY$0OtherInvestmentsEOYAmt
Land EOY$0LandEOYAmt
Other Assets BOY$0OtherAssetsBOYAmt
Other Assets EOY$0OtherAssetsEOYAmt
Other Assets EOYFMV$0OtherAssetsEOYFMVAmt
Total Assets BOY$156,629TotalAssetsBOYAmt
Total Assets EOY$161,385TotalAssetsEOYAmt
Total Assets EOYFMV$161,385TotalAssetsEOYFMVAmt
Loans From Officers EOY$0LoansFromOfficersEOYAmt
Mortgages And Notes Payable EOY$0MortgagesAndNotesPayableEOYAmt
Other Liabilities BOY$0OtherLiabilitiesBOYAmt
Other Liabilities EOY$0OtherLiabilitiesEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Retained Earning BOY$156,629RetainedEarningBOYAmt
Retained Earning EOY$161,385RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$156,629TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$161,385TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$156,629TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$161,385TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$156,629TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$4,756ExcessRevenueOverExpensesAmt
Subtotal$161,385SubtotalAmt
Tot Net Ast Or Fund Balances EOY$161,385TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$89InvestmentIncomeExciseTaxAmt
Tax Under Section511$0TaxUnderSection511Amt
Subtotal$89SubtotalAmt
Subtitle A Tax$0SubtitleATaxAmt
Tax Based On Investment Income$89TaxBasedOnInvestmentIncomeAmt
Original Return Tax Paid$0OriginalReturnTaxPaidAmt
Tax Due$89TaxDueAmt
Applied To ES Tax$0AppliedToESTaxAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateTXOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt
Individual With BooksJoseph W SuttonIndividualWithBooksNm
Phone7135714000PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1919 Milam St Suite 2400AddressLine1Txt
CityHoustonCityNm
State AbbreviationTXStateAbbreviationCd
ZIP77002ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYfalseUndistributedIncomePYInd
Undistr Incm Sect4942a2 Not AppfalseUndistrIncmSect4942a2NotAppInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (5 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
Joseph Sutton
18 Grand ColonialThe WoodlandsTX77382P, Director0.00$0$0$0
Suzanne Sutton
18 Grand ColonialThe WoodlandsTX77382VP, Director0.00$0$0$0
Gretchen Sutton-Setrum
11610 Green Oaks StHoustonTX77057VP, Director0.00$0$0$0
Megan Sutton-Reed
3719 DarcusHoustonTX77005VP, Director0.00$0$0$0
Roger Goddard
3100 Timmons Lane 440HoustonTX77027S/T0.00$0$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Other Employee Paid Over50k0OtherEmployeePaidOver50kCnt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt
Contractor Paid Over50k0ContractorPaidOver50kCnt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$159,322AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$159,322TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$159,322AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$2,390CashDeemedCharitableAmt
Net Vl Noncharitable Assets$156,932NetVlNoncharitableAssetsAmt
Minimum Investment Return$7,847MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$7,847MinimumInvestmentReturnAmt
Tax Based On Investment Income$89TaxBasedOnInvestmentIncomeAmt
Total Tax$89TotalTaxAmt
Distributable Before Adj$7,758DistributableBeforeAdjAmt
Distributable Before Ded$7,758DistributableBeforeDedAmt
Distributable As Adjusted$7,758DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$126,500ExpensesAndContributionsAmt
Qualifying Distributions$126,500QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$7,758DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$85,718ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$112,803ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$92,344ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$324,101ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$208,973ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$823,939TotalExcessDistributionCyovAmt
Qualifying Distributions$126,500QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$7,758AppliedToCurrentYearAmt
Remaining Distri From Corpus$118,742RemainingDistriFromCorpusAmt
Total Corpus$942,681TotalCorpusAmt
Prior Year Undistributed Incm$0PriorYearUndistributedIncmAmt
Taxable1$0Taxable1Amt
Taxable2$0Taxable2Amt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$85,718ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$856,963ExcessDistriCyovToNextYrAmt
Excess From Year4$112,803ExcessFromYear4Amt
Excess From Year3$92,344ExcessFromYear3Amt
Excess From Year2$324,101ExcessFromYear2Amt
Excess From Year1$208,973ExcessFromYear1Amt
Excess From Current Year$118,742ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerJoseph W Sutton and Suzanne D SuttoContributingManagerNm
Shareholder ManagerNoneShareholderManagerNm

Application Submission Info ApplicationSubmissionInfoGrp

FieldValueIRS element (for citing)
Recipient PersonJoseph W SuttonRecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line1919 Milam Suite 2400AddressLine1Txt
CityHoustonCityNm
State AbbreviationTXStateAbbreviationCd
ZIP77002ZIPCd
FieldValueIRS element (for citing)
Recipient Phone7135714000RecipientPhoneNum
Form And Info And MaterialsWritten request including brochure on organizationFormAndInfoAndMaterialsTxt
Submission DeadlinesN.A.SubmissionDeadlinesTxt
Restrictions On AwardsNoRestrictionsOnAwardsTxt

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (4 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient Foundation StatusRecipientFoundationStatusCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
Children's Safe Harbor
506 Speedway BlvdHamptonGA30228PCGeneral support$25,000
Alzheimer's Association
225 N Michigan Ave Fl 17ChicagoIL60601PCMedical research$500
University of Texas Foundation
9011 Mountain Ridge Suite 150AustinTX78759PCGeneral support$100,000
The Blackhorse Association
33 Alderwood WayLancasterPA17801PCGeneral support$1,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$126,500TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$6,384ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$6,384ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$6,384TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Schedule B IRS990ScheduleB

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
General RuleYes (X)GeneralRuleInd

Contributor Information ContributorInformationGrp (2 entries)

ContributorContributorNumAddress Line1ContributorUSAddress/AddressLine1TxtCityContributorUSAddress/CityNmState AbbreviationContributorUSAddress/StateAbbreviationCdZIPContributorUSAddress/ZIPCdTotal ContributionsTotalContributionsAmtPerson ContributionPersonContributionInd
Joseph and Suzanne Sutton
118 Grand ColonialThe WoodlandsTX77382$25,000Yes (X)
Chestnut Investments LLC
2919 Milam Street Suite 2400HoustonTX77002$100,000Yes (X)

General Explanation Attachment GeneralExplanationAttachment

General Explanation GeneralExplanationGrp

FieldValueIRS element (for citing)
Form And Line ReferenceSubstantial contributorsFormAndLineReferenceDesc
Medium ExplanationJoseph and Suzanne Sutton contributed $25,000 to the Foundation Joseph and Suzanne Sutton contributed $25,000 to the Foundation Joseph and Suzanne Sutton contributed $25,000 to the Foundation Joseph and Suzanne Sutton contributed $25,000 to the Foundation Joseph and Suzanne Sutton contributed $25,000 to the FoundationMediumExplanationTxt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

FieldValueIRS element (for citing)
DescBank feesDesc
Revenue And Expenses Per Books$24RevenueAndExpensesPerBooksAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
Category2024 federal income taxCategoryTxt
Amt$104Amt