PEREZ FOUNDATION: Form 990PF, tax year 2025
View the entire original 990 at ProPublica ↗
- Organization
- PEREZ FOUNDATION (EIN 20-0511535)
- Tax period
- 2025-01-01 to 2025-12-31
- Filed
- 2026-05-18
- IRS object ID
- 202611389349100041
- 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
- Form 990-PF
- Accounting Fees Schedule
- Investments Other Schedule2
- Other Expenses Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-05-18T23:04:53-04:00 | ReturnTs |
| Tax Period End | 2025-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 454160404 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARK J LACOUR CPA LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 49 S LARK ST | AddressLine1Txt |
| City | NEW ORLEANS | CityNm |
| State Abbreviation | LA | StateAbbreviationCd |
| ZIP | 70124 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2025-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 200511535 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PEREZ FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PERE | BusinessNameControlTxt |
| Phone | 5048333954 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 39 PAPWORTH AVENUE | AddressLine1Txt |
| City | METAIRIE | CityNm |
| State Abbreviation | LA | StateAbbreviationCd |
| ZIP | 70005 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CHALIN O PEREZ JR | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 5048333954 | PhoneNum |
| Signature | 2026-05-18 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MARK J LACOUR | PreparerPersonNm |
| PTIN | P00966633 | PTIN |
| Phone | 5044002541 | PhoneNum |
| Preparation | 2026-05-18 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2025 | 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 | $8,521 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Interest On Sav Rev And Expnss | $1 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $1 | InterestOnSavNetInvstIncmAmt |
| Dividends Rev And Expnss | $334 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $334 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | -$8,666 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $12,852 | GrossSalesPriceAmt |
| Total Rev And Expnss | -$8,331 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $335 | TotalNetInvstIncmAmt |
| Accounting Fees Rev And Expnss | $600 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Chrtbl Prps | $600 | AccountingFeesChrtblPrpsAmt |
| Taxes Rev And Expnss | $22 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $22 | TaxesNetInvstIncmAmt |
| Other Expenses Rev And Expnss | $2 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $2 | OtherExpensesNetInvstIncmAmt |
| Tot Opr Expenses Rev And Expnss | $624 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $24 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $600 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $0 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $0 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $624 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $24 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $600 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$8,955 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $311 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $4,556 | CashBOYAmt |
| Cash EOY | $3,436 | CashEOYAmt |
| Cash EOYFMV | $3,436 | CashEOYFMVAmt |
| Acct Rcvbl | $26 | AcctRcvblAmt |
| Acct Rcvbl EOY | $26 | AcctRcvblEOYAmt |
| Acct Rcvbl EOYFMV | $26 | AcctRcvblEOYFMVAmt |
| Other Investments BOY | $12,900 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $5,039 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $5,059 | OtherInvestmentsEOYFMVAmt |
| Total Assets BOY | $17,456 | TotalAssetsBOYAmt |
| Total Assets EOY | $8,501 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $8,521 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Retained Earning BOY | $17,456 | RetainedEarningBOYAmt |
| Retained Earning EOY | $8,501 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $17,456 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $8,501 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $17,456 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $8,501 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $17,456 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$8,955 | ExcessRevenueOverExpensesAmt |
| Subtotal | $8,501 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $8,501 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (4 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | AcquiredAcquiredDt | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|---|---|
| PROSHARES ULTRA BLOM NAT GAS ETF | P | 2023-11-22 | 2025-02-13 | $4,200 | $12,900 | -$8,700 | -$8,700 |
| BP PLC | P | 2025-01-15 | 2025-05-15 | $612 | $618 | -$6 | -$6 |
| NOVO NORDISK A S | P | 2025-02-18 | 2025-06-11 | $5,600 | $5,530 | $70 | $70 |
| BP PLC | P | 2025-01-15 | 2025-06-12 | $2,440 | $2,470 | -$30 | -$30 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | -$8,666 | CapitalGainNetIncomeAmt |
| Net Short Term Capital Gain Loss | $34 | NetShortTermCapitalGainLossAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $4 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $4 | SubtotalAmt |
| Tax Based On Investment Income | $4 | TaxBasedOnInvestmentIncomeAmt |
| Tax Due | $4 | TaxDueAmt |
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 | Yes (true) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| 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 |
| Individual With Books | CHALIN O PEREZ JR | IndividualWithBooksNm |
| Phone | 5048333954 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 39 PAPWORTH AVE | AddressLine1Txt |
| City | METAIRIE | CityNm |
| State Abbreviation | LA | StateAbbreviationCd |
| ZIP | 70005 | 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 |
| 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 (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|---|---|---|---|
| CHALIN O PEREZ JR | ||||||||
| 39 PAPWORTH | METAIRIE | LA | 70005 | PRESIDENT | 0.10 | $0 | $0 | $0 |
| BENJAMIN R SLATER III | ||||||||
| 601 POYDRAS ST 21 FL | NEW ORLEANS | LA | 70130 | DIRECTOR | 0.10 | $0 | $0 | $0 |
| CHARLES H PEREZ | ||||||||
| 39 PAPWORTH | METAIRIE | LA | 70005 | DIRECTOR | 0.10 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | N/A | Description1Txt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $5,025 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $2,148 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $7,173 | TotalFMVOfUnusedAssetsAmt |
| Adjusted Total FMV Of Unused Ast | $7,173 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $108 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $7,065 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $353 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $353 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $4 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $4 | TotalTaxAmt |
| Distributable Before Adj | $349 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $349 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $349 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $600 | ExpensesAndContributionsAmt |
| Qualifying Distributions | $600 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $349 | DistributableAsAdjustedAmt |
| Excess Distribution Cyov Yr3 | $251 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $302 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $1,003 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $1,556 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $600 | QualifyingDistributionsAmt |
| Applied To Current Year | $349 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $251 | RemainingDistriFromCorpusAmt |
| Total Corpus | $1,807 | TotalCorpusAmt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov To Next Yr | $1,807 | ExcessDistriCyovToNextYrAmt |
| Excess From Year3 | $251 | ExcessFromYear3Amt |
| Excess From Year2 | $302 | ExcessFromYear2Amt |
| Excess From Year1 | $1,003 | ExcessFromYear1Amt |
| Excess From Current Year | $251 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | CHALIN O PEREZ JR | ContributingManagerNm |
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $1 | ExclusionAmt |
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $334 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | -$8,666 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | -$8,331 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | -$8,331 | 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 | ACCOUNTING FEES | CategoryTxt |
| Amt | $600 | Amt |
| Disbursements Charitable Prps | $600 | DisbursementsCharitablePrpsAmt |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category Or Item | EXCHANGE TRADED FUNDS | CategoryOrItemTxt |
| Listed At Cost Or FMV | AT COST | ListedAtCostOrFMVCd |
| Book Value | $5,039 | BookValueAmt |
| EOYFMV | $5,059 | EOYFMVAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt |
|---|---|---|
| EXPENSES | ||
| INVESTMENT FEES | $2 | $2 |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | FOREIGN TAXES | CategoryTxt |
| Amt | $22 | Amt |
| Net Investment Income | $22 | NetInvestmentIncomeAmt |