DOMINGUEZ LEGACY FOUNDATION: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
DOMINGUEZ LEGACY FOUNDATION (EIN 82-3795145)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-04-26
IRS object ID
202511169349101306
Schema version
2024v5.1
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)
Return2025-04-26T14:22:25-07:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN202889447PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1ROBERTO X CASTRO CPABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line110777 WESTHEIMER RD STE 1100AddressLine1Txt
CityHOUSTONCityNm
State AbbreviationTXStateAbbreviationCd
ZIP77042ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN823795145EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1DOMINGUEZ LEGACY FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlDOMIBusinessNameControlTxt
Phone2819607177PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14115 JETTY TERRACE CIRAddressLine1Txt
CityMISSOURI CITYCityNm
State AbbreviationTXStateAbbreviationCd
ZIP77459ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDaniel DominguezPersonNm
Person TitleDirectorPersonTitleTxt
Phone2819607177PhoneNum
Signature2025-04-24SignatureDt
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonROBERTO CASTRO CPAPreparerPersonNm
PTINP00477227PTIN
Phone2817596774PhoneNum
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$1,431,132FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$224,601ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$1InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$1InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss$28,385DividendsRevAndExpnssAmt
Dividends Net Invst Incm$28,385DividendsNetInvstIncmAmt
Cap Gain Net Incm Net Invst Incm$0CapGainNetIncmNetInvstIncmAmt
Gross Profit Rev And Expnss$0GrossProfitRevAndExpnssAmt
Other Income Rev And Expnss-$3,331OtherIncomeRevAndExpnssAmt
Other Income Net Invst Incm-$3,331OtherIncomeNetInvstIncmAmt
Total Rev And Expnss$249,656TotalRevAndExpnssAmt
Total Net Invst Incm$25,055TotalNetInvstIncmAmt
Legal Fees Rev And Expnss$0LegalFeesRevAndExpnssAmt
Accounting Fees Rev And Expnss$0AccountingFeesRevAndExpnssAmt
Other Prof Fees Rev And Expnss$0OtherProfFeesRevAndExpnssAmt
Taxes Rev And Expnss$588TaxesRevAndExpnssAmt
Taxes Net Invst Incm$588TaxesNetInvstIncmAmt
Deprec And Dpltn Rev And Expnss$0DeprecAndDpltnRevAndExpnssAmt
Other Expenses Rev And Expnss$8,967OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$8,967OtherExpensesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss$9,555TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$9,555TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$30,100ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$30,100ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$39,655TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$9,555TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$30,100TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$210,001ExcessRevenueOverExpensesAmt
Net Investment Income$15,500NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$6,859CashBOYAmt
Cash EOY$11,960CashEOYAmt
Cash EOYFMV$11,960CashEOYFMVAmt
Sav And Temp Cash Invst BOY$810,509SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$1,015,409SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$1,371,672SavAndTempCashInvstEOYFMVAmt
Rcvbl From Officers EOY$0RcvblFromOfficersEOYAmt
Other Nts And Loans Rcvbl BOY$47,500OtherNtsAndLoansRcvblBOYAmt
Other Nts And Loans Rcvbl EOY$47,500OtherNtsAndLoansRcvblEOYAmt
Other Nts And Loans Rcvbl EOYFMV$47,500OtherNtsAndLoansRcvblEOYFMVAmt
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$864,868TotalAssetsBOYAmt
Total Assets EOY$1,074,869TotalAssetsEOYAmt
Total Assets EOYFMV$1,431,132TotalAssetsEOYFMVAmt
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$864,868RetainedEarningBOYAmt
Retained Earning EOY$1,074,869RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$864,868TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$1,074,869TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$864,868TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$1,074,869TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$864,868TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$210,001ExcessRevenueOverExpensesAmt
Subtotal$1,074,869SubtotalAmt
Tot Net Ast Or Fund Balances EOY$1,074,869TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$215InvestmentIncomeExciseTaxAmt
Tax Under Section511$0TaxUnderSection511Amt
Subtotal$215SubtotalAmt
Subtitle A Tax$0SubtitleATaxAmt
Tax Based On Investment Income$215TaxBasedOnInvestmentIncomeAmt
Original Return Tax Paid$0OriginalReturnTaxPaidAmt
Tax Due$215TaxDueAmt
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 SatisfiedfalseSection508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Form990 PF Filed With Atty GenfalseForm990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt
Individual With BooksDaniel Dominguez CPAIndividualWithBooksNm
Phone2819607177PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line14115 Jetty Terrace CirAddressLine1Txt
CityMissouri CityCityNm
State AbbreviationTXStateAbbreviationCd
ZIP774501705ZIPCd
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

FieldValueIRS element (for citing)
PersonDaniel DominguezPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line14115 Jetty Terrace CirAddressLine1Txt
CityMissouri CityCityNm
State AbbreviationTXStateAbbreviationCd
ZIP77459ZIPCd
FieldValueIRS element (for citing)
TitleDirectorTitleTxt
Average Hrs Per Wk Devoted To Pos1.00AverageHrsPerWkDevotedToPosRt
Compensation$0CompensationAmt
Employee Benefit Program$0EmployeeBenefitProgramAmt
Expense Account Other Allwnc$0ExpenseAccountOtherAllwncAmt
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

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

FieldValueIRS element (for citing)
Description1scholarshipsDescription1Txt
Expenses1$30,000Expenses1Amt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$1,279,000AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$0AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$1,279,000TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$1,279,000AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$19,185CashDeemedCharitableAmt
Net Vl Noncharitable Assets$1,259,815NetVlNoncharitableAssetsAmt
Minimum Investment Return$62,991MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$62,991MinimumInvestmentReturnAmt
Tax Based On Investment Income$215TaxBasedOnInvestmentIncomeAmt
Total Tax$215TotalTaxAmt
Distributable Before Adj$62,776DistributableBeforeAdjAmt
Distributable Before Ded$62,776DistributableBeforeDedAmt
Distributable As Adjusted$62,776DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$30,100ExpensesAndContributionsAmt
Qualifying Distributions$30,100QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$62,776DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$60,139ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$0ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$0ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$0ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$36,000ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$96,139TotalExcessDistributionCyovAmt
Qualifying Distributions$30,100QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$30,100AppliedToCurrentYearAmt
Remaining Distri From Corpus$0RemainingDistriFromCorpusAmt
Total Corpus$96,139TotalCorpusAmt
Prior Year Undistributed Incm$0PriorYearUndistributedIncmAmt
Taxable1$0Taxable1Amt
Taxable2$0Taxable2Amt
Undistributed Income CY$32,676UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$60,139ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$36,000ExcessDistriCyovToNextYrAmt
Excess From Year4$0ExcessFromYear4Amt
Excess From Year3$0ExcessFromYear3Amt
Excess From Year2$0ExcessFromYear2Amt
Excess From Year1$36,000ExcessFromYear1Amt
Excess From Current Year$0ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerDaniel DominguezContributingManagerNm
Contributing ManagerDaniel Dominguez JrContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (5 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
Stefano Meine
12335 Shadowhollow DrHoustonTX77082noneaaEDUCATION$12,000
Marias Gimenez
177 East Ocean Lane Apt 106Key BiscayneFL33149aaEDUCATION$6,000
Katilyn Walsh
5326 ForesthavenHoustonTX77066aaEDUCATION$6,000
Courtney Waslh
5326 ForesthavenHoustonTX77066aaEDUCATION$6,000
Spanish Bible Fellowship
11000 Dairy AsfordSugar LandTX77478aaCHURCH$100
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$30,100TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$1ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$28,385ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion-$4,638ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$23,748ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$23,748TotalIncomeProducingActyAmt

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 ContributionPersonContributionIndNoncash ContributionNoncashContributionInd
Daniel Dominguez CPA PC
14115 jetty terrace circleMissouri CityTX77459$31,500Yes (X)Yes (X)
Daniel Dominguez
24115 jetty terrace circleMissouri CityTX77459$188,576Yes (X)

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmt
Office
Investment advisory fees$8,967$8,967

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail (3 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmt
Stock sales-$4,637-$4,637
Capital Gain Distrib.$1,308$1,308
ROUNDING-$2-$2

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmt
Foreign tax$193$193
Excise Taxes$395$395

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