BETA

PARMA FAMILY FOUNDATION: Form 990PF, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
PARMA FAMILY FOUNDATION (EIN 33-0810947)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-13
IRS object ID
202641339349104854
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)
Return2026-05-13T17:52:45-05:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN871353108PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1EISNER ADVISORY GROUP LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14225 EXECUTIVE SQUARE SUITE 1150AddressLine1Txt
CityLA JOLLACityNm
State AbbreviationCAStateAbbreviationCd
ZIP92037ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN330810947EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PARMA FAMILY FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlPARMBusinessNameControlTxt
Phone8585589200PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 22209AddressLine1Txt
CitySAN DIEGOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP921922209ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonLEON W PARMAPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone8585589200PhoneNum
Signature2026-05-11SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonADRIANA KUBASHACKPreparerPersonNm
PTINP01914991PTIN
Phone8585589200PhoneNum
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$427,869FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$2InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$2InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss$21,865DividendsRevAndExpnssAmt
Dividends Net Invst Incm$21,865DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$18,930NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$34,531GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$18,930CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$40,797TotalRevAndExpnssAmt
Total Net Invst Incm$40,797TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$0CompOfcrDirTrstRevAndExpnssAmt
Comp Ofcr Dir Trst Net Invst Incm$0CompOfcrDirTrstNetInvstIncmAmt
Comp Ofcr Dir Trst Dsbrs Chrtbl$0CompOfcrDirTrstDsbrsChrtblAmt
Accounting Fees Rev And Expnss$3,675AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$2,940AccountingFeesNetInvstIncmAmt
Accounting Fees Chrtbl Prps$735AccountingFeesChrtblPrpsAmt
Taxes Rev And Expnss$3,579TaxesRevAndExpnssAmt
Taxes Net Invst Incm$3,280TaxesNetInvstIncmAmt
Taxes Dsbrs Chrtbl$25TaxesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$7,254TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$6,220TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$760TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$31,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$31,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$38,254TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$6,220TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$31,760TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$2,543ExcessRevenueOverExpensesAmt
Net Investment Income$34,577NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$7,276CashBOYAmt
Cash EOY$25,420CashEOYAmt
Cash EOYFMV$25,420CashEOYFMVAmt
Corporate Stock BOY$198,892CorporateStockBOYAmt
Corporate Stock EOY$183,291CorporateStockEOYAmt
Corporate Stock EOYFMV$402,449CorporateStockEOYFMVAmt
Land Bldg Equip Cost Or Other Bss$3,852LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$3,852LandBldgEquipAccumDeprecAmt
Total Assets BOY$206,168TotalAssetsBOYAmt
Total Assets EOY$208,711TotalAssetsEOYAmt
Total Assets EOYFMV$427,869TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Capital Stock BOY$0CapitalStockBOYAmt
Capital Stock EOY$0CapitalStockEOYAmt
Additional Paid In Capital BOY$0AdditionalPaidInCapitalBOYAmt
Additional Paid In Capital EOY$0AdditionalPaidInCapitalEOYAmt
Retained Earning BOY$206,168RetainedEarningBOYAmt
Retained Earning EOY$208,711RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$206,168TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$208,711TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$206,168TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$208,711TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$206,168TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$2,543ExcessRevenueOverExpensesAmt
Other Increases$0OtherIncreasesAmt
Subtotal$208,711SubtotalAmt
Other Decreases$0OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$208,711TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp

FieldValueIRS element (for citing)
PropertyPUBLICLY TRADED SECURITIESPropertyDesc
How AcquiredPHowAcquiredCd
Gross Sales Price$34,531GrossSalesPriceAmt
Cost Or Other Basis$15,601CostOrOtherBasisAmt
Gain Or Loss$18,930GainOrLossAmt
Gains Minus Excess Or Losses$18,930GainsMinusExcessOrLossesAmt
FieldValueIRS element (for citing)
Capital Gain Net Income$18,930CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$481InvestmentIncomeExciseTaxAmt
Tax Under Section511$0TaxUnderSection511Amt
Subtotal$481SubtotalAmt
Subtitle A Tax$0SubtitleATaxAmt
Tax Based On Investment Income$481TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$0EstimatedPlusOvpmtIncmTxAmt
Exempt Frgn Org Tax Wthld At Srce$0ExemptFrgnOrgTaxWthldAtSrceAmt
Extsn Request Income Tax Paid$0ExtsnRequestIncomeTaxPaidAmt
Backup Withholding Withheld$0BackupWithholdingWithheldAmt
Total Payments And Credits$0TotalPaymentsAndCreditsAmt
Es Penalty$0EsPenaltyAmt
Tax Due$481TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political Acty0LegislativePoliticalActyInd
More Than100 Spent0MoreThan100SpentInd
Form1120 POL Filed0Form1120POLFiledInd
Section4955 Organization Tax$0Section4955OrganizationTaxAmt
Section4955 Managers Tax$0Section4955ManagersTaxAmt
Tax Reimbursed$0TaxReimbursedAmt
Activities Not Previously Rpt0ActivitiesNotPreviouslyRptInd
Changes To Articles Or Bylaws0ChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Organization Dissolved Etc0OrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (1)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (1)AtLeast5000InAssetsInd
Org Report Or Register StateCAOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (1)Form990PFFiledWithAttyGenInd
Private Operating Foundation0PrivateOperatingFoundationInd
New Substantial Contributors0NewSubstantialContributorsInd
Own Controlled Entity0OwnControlledEntityInd
Donor Advised Fund0DonorAdvisedFundInd
Comply With Public Insp RqrYes (1)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt
Individual With BooksLEON W PARMA PRESIDENTIndividualWithBooksNm
Phone8585589200PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line16390 GREENWICH DRIVE SUITE 150AddressLine1Txt
CitySAN DIEGOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92122ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts Question0ForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified Prsn0SaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified Prsn0BrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified Prsn0FurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified Prsn0PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified Prsn0TransferAstDisqualifiedPrsnInd
Payment To Government Official0PaymentToGovernmentOfficialInd
Uncorrected Prior Acts0UncorrectedPriorActsInd
Undistributed Income PY0UndistributedIncomePYInd
Business Holdings0BusinessHoldingsInd
Jeopardy Investments0JeopardyInvestmentsInd
Uncorrected PY Jeopardy Invst0UncorrectedPYJeopardyInvstInd
Influence Legislation0InfluenceLegislationInd
Influence Election0InfluenceElectionInd
Grants To Individuals0GrantsToIndividualsInd
Grants To Organizations0GrantsToOrganizationsInd
Noncharitable Purpose0NoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (8 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
LEON W PARMA
PO BOX 22209SAN DIEGOCA92192PRESIDENT0.50$0$0$0
BARBARA B PARMA
PO BOX 22209SAN DIEGOCA92192DIRECTOR0.50$0$0$0
MARGIE P CLARK
PO BOX 22209SAN DIEGOCA92192DIRECTOR0.50$0$0$0
PATRICIA P KRESSIN
PO BOX 22209SAN DIEGOCA92192DIRECTOR0.50$0$0$0
JULIE P KANTNER
PO BOX 22209SAN DIEGOCA92192DIRECTOR0.50$0$0$0
MICHAEL M PARMA
PO BOX 22209SAN DIEGOCA92192SECRETARY0.50$0$0$0
ROY D CLARK
PO BOX 22209SAN DIEGOCA92192ASSISTANT SECRETARY0.50$0$0$0
ROY P CLARK
PO BOX 22209SAN DIEGOCA92192CFO0.50$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

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$416,086AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$14,539AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$430,625TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$430,625AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$6,459CashDeemedCharitableAmt
Net Vl Noncharitable Assets$424,166NetVlNoncharitableAssetsAmt
Minimum Investment Return$21,208MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$21,208MinimumInvestmentReturnAmt
Tax Based On Investment Income$481TaxBasedOnInvestmentIncomeAmt
Total Tax$481TotalTaxAmt
Distributable Before Adj$20,727DistributableBeforeAdjAmt
Recoveries Qualfied Distri$0RecoveriesQualfiedDistriAmt
Distributable Before Ded$20,727DistributableBeforeDedAmt
Deduction From Distributable$0DeductionFromDistributableAmt
Distributable As Adjusted$20,727DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$31,760ExpensesAndContributionsAmt
Program Related Invst Total$0ProgramRelatedInvstTotalAmt
Qualifying Distributions$31,760QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$20,727DistributableAsAdjustedAmt
Undistributed Income PY$0UndistributedIncomePYAmt
Total For Prior Years$0TotalForPriorYearsAmt
Excess Distribution Cyov Yr2$4,749ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$30,742ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$35,491TotalExcessDistributionCyovAmt
Qualifying Distributions$31,760QualifyingDistributionsAmt
Applied To Year1$0AppliedToYear1Amt
Applied To Prior Years$0AppliedToPriorYearsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$20,727AppliedToCurrentYearAmt
Remaining Distri From Corpus$11,033RemainingDistriFromCorpusAmt
Excess Distri Cyov App CY Corpus$0ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$0ExcessDistributionCyovAppCYAmt
Total Corpus$46,524TotalCorpusAmt
Prior Year Undistributed Incm$0PriorYearUndistributedIncmAmt
Prior Year Deficiency Or Tax$0PriorYearDeficiencyOrTaxAmt
Taxable1$0Taxable1Amt
Taxable2$0Taxable2Amt
Undistributed Income CY$0UndistributedIncomeCYAmt
Corpus Distri170b1 E Or4942g3$0CorpusDistri170b1EOr4942g3Amt
Excess Distri Cyov From Yr5$0ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$46,524ExcessDistriCyovToNextYrAmt
Excess From Year2$4,749ExcessFromYear2Amt
Excess From Year1$30,742ExcessFromYear1Amt
Excess From Current Year$11,033ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerLEON W PARMAContributingManagerNm
Contributing ManagerBARBARA B PARMAContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (3 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
CUREBOUND
9605 SCRANTON ROAD SUITE 120SAN DIEGOCA92121NONEPCGENERAL$1,000
MESA FOUNDATION
PO BOX 180729CORONADOCA92178NONEPCGENERAL$5,000
THE CAMPANILE FOUNDATION
5500 CAMPANILE DRIVESAN DIEGOCA92182NONEPCGENERAL$25,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$31,000TotalGrantOrContriPdDurYrAmt
Total Grant Or Contri Apprv Fut$0TotalGrantOrContriApprvFutAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$2ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$21,865ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion$18,930ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Unrelated Business Taxbl Incm$0UnrelatedBusinessTaxblIncmAmt
Exclusion$40,797ExclusionAmt
Related Or Exempt Function Incm$0RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$40,797TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EO0TrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EO0TrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of Assets0SalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EO0PurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth Assets0RentalOfFacilitiesOthAssetsInd
Reimbursement Arrangements0ReimbursementArrangementsInd
Loans Or Loan Guarantees0LoansOrLoanGuaranteesInd
Performance Of Services Etc0PerformanceOfServicesEtcInd
Sharing Of Facilities Etc0SharingOfFacilitiesEtcInd
Relationships Nonchrtbl EO0RelationshipsNonchrtblEOInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryACCOUNTING FEESCategoryTxt
Amt$3,675Amt
Net Investment Income$2,940NetInvestmentIncomeAmt
Disbursements Charitable Prps$735DisbursementsCharitablePrpsAmt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp

FieldValueIRS element (for citing)
Stock10,574.08 SHS PEMBINA PIPELINE CORPStockNm
EOY Book Value$183,291EOYBookValueAmt
EOYFMV$402,449EOYFMVAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (3 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
DEPARTMENT OF JUSTICE$25$0$25
FOREIGN TAX$3,280$3,280$0
INTERNAL REVENUE SERVICE$274$0$0

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