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STELLA ROY FOUNDATION: Form 990PF, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
STELLA ROY FOUNDATION (EIN 88-3957641)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-01
IRS object ID
202621219349102007
Schema version
2025v4.1
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)
Return2026-05-01T11:04:37-05:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Foundation SourceBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13333 New Hyde Park Rd Ste 406AddressLine1Txt
CityNew Hyde ParkCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11042ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN883957641EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Stella Roy FoundationBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% Foundation SourceInCareOfNm
Business Name ControlSTELBusinessNameControlTxt
Phone8008391754PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1Foundation Source 501 Silverside RdAddressLine1Txt
CityWilmingtonCityNm
State AbbreviationDEStateAbbreviationCd
ZIP198091377ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonStella RoyPersonNm
Person TitlePresidentPersonTitleTxt
Phone8008391754PhoneNum
Signature2026-04-14SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJeffrey D HaskellPreparerPersonNm
PTINP01345770PTIN
Phone8008391754PhoneNum
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$76,497,735FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$0ContriRcvdRevAndExpnssAmt
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$290,334InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$290,334InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss$3,006,036DividendsRevAndExpnssAmt
Dividends Net Invst Incm$3,006,036DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$0NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$50,500,000GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$0CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$3,296,370TotalRevAndExpnssAmt
Total Net Invst Incm$3,296,370TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$0CompOfcrDirTrstRevAndExpnssAmt
Taxes Rev And Expnss$55,200TaxesRevAndExpnssAmt
Other Expenses Rev And Expnss$135,872OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl$135,872OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$191,072TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$135,872TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$3,576,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$3,576,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$3,767,072TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$3,711,872TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$470,702ExcessRevenueOverExpensesAmt
Net Investment Income$3,296,370NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$6,383,516SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$1,330,535SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$1,330,535SavAndTempCashInvstEOYFMVAmt
Acct Rcvbl BOY$304,348AcctRcvblBOYAmt
US Government Obligations BOY$70,277,926USGovernmentObligationsBOYAmt
US Government Obligations EOY$70,164,553USGovernmentObligationsEOYAmt
US Govt Obligations EOYFMV$70,203,243USGovtObligationsEOYFMVAmt
Other Investments EOY$5,000,000OtherInvestmentsEOYAmt
Other Investments EOYFMV$4,963,957OtherInvestmentsEOYFMVAmt
Total Assets BOY$76,965,790TotalAssetsBOYAmt
Total Assets EOY$76,495,088TotalAssetsEOYAmt
Total Assets EOYFMV$76,497,735TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Retained Earning BOY$76,965,790RetainedEarningBOYAmt
Retained Earning EOY$76,495,088RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$76,965,790TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$76,495,088TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$76,965,790TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$76,495,088TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$76,965,790TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$470,702ExcessRevenueOverExpensesAmt
Subtotal$76,495,088SubtotalAmt
Tot Net Ast Or Fund Balances EOY$76,495,088TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp

FieldValueIRS element (for citing)
PropertyPublicly-traded SecuritiesPropertyDesc
Gross Sales Price$50,500,000GrossSalesPriceAmt
Cost Or Other Basis$50,500,000CostOrOtherBasisAmt
Gain Or Loss$0GainOrLossAmt
FieldValueIRS element (for citing)
Capital Gain Net Income$0CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$45,820InvestmentIncomeExciseTaxAmt
Subtotal$45,820SubtotalAmt
Tax Based On Investment Income$45,820TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$57,754EstimatedPlusOvpmtIncmTxAmt
Exempt Frgn Org Tax Wthld At Srce$0ExemptFrgnOrgTaxWthldAtSrceAmt
Total Payments And Credits$57,754TotalPaymentsAndCreditsAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Es Penalty$0EsPenaltyAmt
Overpayment$11,934OverpaymentAmt
Applied To ES Tax$11,934AppliedToESTaxAmt
Refund$0RefundAmt

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 StateDEOrgReportOrRegisterStateCd
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

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1Foundation SourceBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8008391754PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1501 Silverside Road Suite 123AddressLine1Txt
CityWilmingtonCityNm
State AbbreviationDEStateAbbreviationCd
ZIP198091377ZIPCd
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
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 (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
Sandra Gonzalez
Foundation Source 501 Silverside RdWilmingtonDE198091377Treas, VP1.0$0$0$0
Stella Roy
Foundation Source 501 Silverside RdWilmingtonDE198091377Dir, Pres, Sec1.0$0$0$0

Compensation Of Hghst Pd Cntrct CompensationOfHghstPdCntrctGrp

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Foundation SourceBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line155 Walls Drive Suite 302AddressLine1Txt
CityFairfieldCityNm
State AbbreviationCTStateAbbreviationCd
ZIP06824ZIPCd
FieldValueIRS element (for citing)
Service TypeAdministrativeServiceTypeTxt
Compensation$135,833CompensationAmt
FieldValueIRS element (for citing)
Summary Of Direct Chrtbl ActySummaryOfDirectChrtblActyGrp
Sum Of Program Related InvstSumOfProgramRelatedInvstGrp

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$70,439,822AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$6,609,637AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$1,264,789FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$78,314,248TotalFMVOfUnusedAssetsAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$78,314,248AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$1,174,714CashDeemedCharitableAmt
Net Vl Noncharitable Assets$77,139,534NetVlNoncharitableAssetsAmt
Minimum Investment Return$3,856,977MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$3,856,977MinimumInvestmentReturnAmt
Tax Based On Investment Income$45,820TaxBasedOnInvestmentIncomeAmt
Total Tax$45,820TotalTaxAmt
Distributable Before Adj$3,811,157DistributableBeforeAdjAmt
Distributable Before Ded$3,811,157DistributableBeforeDedAmt
Distributable As Adjusted$3,811,157DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$3,711,872ExpensesAndContributionsAmt
Program Related Invst Total$0ProgramRelatedInvstTotalAmt
Charitable Assets Acquis Paid$0CharitableAssetsAcquisPaidAmt
Set Aside Suitability Test$0SetAsideSuitabilityTestAmt
Set Aside Cash Distri Test$0SetAsideCashDistriTestAmt
Qualifying Distributions$3,711,872QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$3,811,157DistributableAsAdjustedAmt
Undistributed Income PY$3,660,785UndistributedIncomePYAmt
Prior Year12023PriorYear1Yr
Prior Year22022PriorYear2Yr
Prior Year32021PriorYear3Yr
Qualifying Distributions$3,711,872QualifyingDistributionsAmt
Applied To Year1$3,660,785AppliedToYear1Amt
Applied To Current Year$51,087AppliedToCurrentYearAmt
Remaining Distri From Corpus$0RemainingDistriFromCorpusAmt
Total Corpus$0TotalCorpusAmt
Undistributed Income CY$3,760,070UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$0ExcessDistriCyovToNextYrAmt
Excess From Current Year$0ExcessFromCurrentYearAmt
FieldValueIRS element (for citing)
Private Operating FoundationsPrivateOperatingFoundationsGrp

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerStella RoyContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (13 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
BOY SCOUTS OF AMERICA
7220 PARADISE RDLAS VEGASNV89119N/APCLas Vegas Area council$63,000
BOY SCOUTS OF AMERICA
7220 PARADISE RDLAS VEGASNV89119N/APCCharitable Event$10,000
CELEBRITY ADVENTURES INC
11201 N TATUM BLVD STE 300 PMB 9261PHOENIXAZ85028N/APCGeneral & Unrestricted$200,000
CHARITIES AID FOUNDATION AMERICA
225 REINEKERS LN STE 375ALEXANDRIAVA22314N/APCAndrea Bocelli Foundation$692,000
COMMISSARIAT OF THE HOLY LAND FOR U S A
1400 QUINCY ST NEWASHINGTONDC20017N/APCGeneral & Unrestricted$200,000
COMMUNITY FOUNDATION OF NORTHERN NEVADA
50 WASHINGTON ST STE 300RENONV89503N/APCNevada Women's Philanthropy Annual Contribution$5,000
KEEP MEMORY ALIVE
888 W BONNEVILLE AVELAS VEGASNV89106N/APCGeneral & Unrestricted$1,000,000
MAKE-A-WISH NEVADA
9950 COVINGTON CROSS DRLAS VEGASNV89144N/APCWish Donation$100,000
NEVADA BALLET THEATRE
1651 INNER CIRLAS VEGASNV89134N/APCThe Nutcracker by George Balanchine$100,000
NEVADA BALLET THEATRE
1651 INNER CIRLAS VEGASNV89134N/APCGeneral & Unrestricted$6,000
SELFLESS LOVE FOUNDATION INC
1095 MILITARY TRAIL 1033JUPITERFL33458N/APCGeneral & Unrestricted$100,000
ST JUDE CHILDRENS RESEARCH HOSPITAL INC
501 ST JUDE PLMEMPHISTN38105N/APCSt. Jude Global$1,000,000
THREE SQUARE
4190 N PECOS ROADLAS VEGASNV89115N/APCGeneral & Unrestricted$100,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$3,576,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

FieldValueIRS element (for citing)
Fees Contracts From Govt AgFeesContractsFromGovtAgGrp
Membership Dues And AssmntMembershipDuesAndAssmntGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$290,334ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$3,006,036ExclusionAmt
FieldValueIRS element (for citing)
Net Rntl Incm Re Debt Fincd PropNetRntlIncmReDebtFincdPropGrp
Net Rntl Incm Re Not Debt Fincd PropNetRntlIncmReNotDebtFincdProp
Net Rental Income Personal PropNetRentalIncomePersonalPropGrp
Other Investment IncomeOtherInvestmentIncomeGrp
Gain Sales Ast Oth Than InvntryGainSalesAstOthThanInvntryGrp
Net Income Loss From Special EvtNetIncomeLossFromSpecialEvtGrp
Gross Profit Loss Sls Of InvntryGrossProfitLossSlsOfInvntryGrp

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$3,296,370ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$3,296,370TotalIncomeProducingActyAmt

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

Depreciation Schedule DepreciationSchedule

Investments Govt Obligations Sch InvestmentsGovtObligationsSch

FieldValueIRS element (for citing)
US Govt Obligations Book Vl EOY$70,164,553USGovtObligationsBookVlEOYAmt
US Govt Obligations EOYFMV$70,203,243USGovtObligationsEOYFMVAmt

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp

FieldValueIRS element (for citing)
Category Or ItemBLACKSTONE PRIVATE CREDIT FUNDCategoryOrItemTxt
Book Value$5,000,000BookValueAmt
EOYFMV$4,963,957EOYFMVAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (3 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
Administrative Fees$135,833$135,833
Postage/Delivery Service$14$14
State or Local Filing Fees$25$25

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
Category990-PF Estimated Tax for 2025CategoryTxt
Amt$55,200Amt