ARELLANO FOUNDATION INC: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
ARELLANO FOUNDATION INC (EIN 65-0413902)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-17
IRS object ID
202503219349104715
Schema version
2024v5.2
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)
Return2025-11-17T13:23:25-06:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN591349759PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Duggan Joiner & Company CPA'sBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1334 NW 3rd AvenueAddressLine1Txt
CityOcalaCityNm
State AbbreviationFLStateAbbreviationCd
ZIP34475ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN650413902EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1The Arellano Foundation IncBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlARELBusinessNameControlTxt
Phone3522910600PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14111 NW 44th AvenueAddressLine1Txt
CityOcalaCityNm
State AbbreviationFLStateAbbreviationCd
ZIP34482ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJorge ArellanoPersonNm
Person TitlePresidentPersonTitleTxt
Phone3522910600PhoneNum
Signature2025-11-14SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSheila Bartczak CPAPreparerPersonNm
PTINP01446916PTIN
Phone3527320171PhoneNum
Preparation2025-11-14PreparationDt
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$335FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$72,850ContriRcvdRevAndExpnssAmt
Cap Gain Net Incm Net Invst Incm$0CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$72,850TotalRevAndExpnssAmt
Total Net Invst Incm$0TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$0CompOfcrDirTrstRevAndExpnssAmt
Comp Ofcr Dir Trst Net Invst Incm$0CompOfcrDirTrstNetInvstIncmAmt
Comp Ofcr Dir Trst Dsbrs Chrtbl$0CompOfcrDirTrstDsbrsChrtblAmt
Other Expenses Rev And Expnss$15,115OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$0OtherExpensesNetInvstIncmAmt
Other Expenses Dsbrs Chrtbl$0OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$15,115TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$57,506ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$57,506ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$72,621TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$57,506TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$229ExcessRevenueOverExpensesAmt
Net Investment Income$0NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$106CashBOYAmt
Cash EOY$335CashEOYAmt
Cash EOYFMV$335CashEOYFMVAmt
Total Assets BOY$106TotalAssetsBOYAmt
Total Assets EOY$335TotalAssetsEOYAmt
Total Assets EOYFMV$335TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$106NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$335NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$106TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$335TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$106TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$335TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$106TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$229ExcessRevenueOverExpensesAmt
Other Increases$0OtherIncreasesAmt
Subtotal$335SubtotalAmt
Other Decreases$0OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$335TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$0InvestmentIncomeExciseTaxAmt
Tax Under Section511$0TaxUnderSection511Amt
Subtotal$0SubtotalAmt
Subtitle A Tax$0SubtitleATaxAmt
Tax Based On Investment Income$0TaxBasedOnInvestmentIncomeAmt
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$0TaxDueAmt

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 StateFLOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (1)Form990PFFiledWithAttyGenInd
Private Operating Foundation0PrivateOperatingFoundationInd
New Substantial ContributorsYes (1)NewSubstantialContributorsInd
Own Controlled Entity0OwnControlledEntityInd
Donor Advised Fund0DonorAdvisedFundInd
Comply With Public Insp RqrYes (1)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1Jorge ArellanoBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3522910600PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line14111 NW 44th AvenueAddressLine1Txt
CityOcalaCityNm
State AbbreviationFLStateAbbreviationCd
ZIP34482ZIPCd
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 (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
Jorge Arellano
4111 NW 44th AvenueOcalaFL34482President1.00$0$0$0
Ana Laura Arellano
145 Sevilla AvenueCoral GablesFL33134Director1.00$0$0$0
Anthony Golden
145 Sevilla AvenueCoral GablesFL33134Director1.00$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

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$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$4,814AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$4,814TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$4,814AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$72CashDeemedCharitableAmt
Net Vl Noncharitable Assets$4,742NetVlNoncharitableAssetsAmt
Minimum Investment Return$237MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$237MinimumInvestmentReturnAmt
Total Tax$0TotalTaxAmt
Distributable Before Adj$237DistributableBeforeAdjAmt
Recoveries Qualfied Distri$0RecoveriesQualfiedDistriAmt
Distributable Before Ded$237DistributableBeforeDedAmt
Deduction From Distributable$0DeductionFromDistributableAmt
Distributable As Adjusted$237DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$57,506ExpensesAndContributionsAmt
Program Related Invst Total$0ProgramRelatedInvstTotalAmt
Qualifying Distributions$57,506QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$237DistributableAsAdjustedAmt
Undistributed Income PY$0UndistributedIncomePYAmt
Total For Prior Years$0TotalForPriorYearsAmt
Excess Distribution Cyov Yr5$57,428ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$96,973ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$73,585ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$61,872ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$81,051ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$370,909TotalExcessDistributionCyovAmt
Qualifying Distributions$57,506QualifyingDistributionsAmt
Applied To Year1$0AppliedToYear1Amt
Applied To Prior Years$0AppliedToPriorYearsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$237AppliedToCurrentYearAmt
Remaining Distri From Corpus$57,269RemainingDistriFromCorpusAmt
Excess Distri Cyov App CY Corpus$0ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$0ExcessDistributionCyovAppCYAmt
Total Corpus$428,178TotalCorpusAmt
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$57,428ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$370,750ExcessDistriCyovToNextYrAmt
Excess From Year4$96,973ExcessFromYear4Amt
Excess From Year3$73,585ExcessFromYear3Amt
Excess From Year2$61,872ExcessFromYear2Amt
Excess From Year1$81,051ExcessFromYear1Amt
Excess From Current Year$57,269ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerJorge ArellanoContributingManagerNm

Application Submission Info ApplicationSubmissionInfoGrp

FieldValueIRS element (for citing)
Recipient PersonBoard of DirectorsRecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line1145 Sevilla AvenueAddressLine1Txt
CityCoral GablesCityNm
State AbbreviationFLStateAbbreviationCd
ZIP33134ZIPCd
FieldValueIRS element (for citing)
Recipient Phone3054611882RecipientPhoneNum
Form And Info And MaterialsThe Foundation has developed a form to be used to obtain basic information about the potential grantees. The application must be completed and received by dates which will be agreed upon in advance by the Foundation, but normally, in no event later than two (2) months prior to the date the potential grantee will begin such studies.FormAndInfoAndMaterialsTxt
Submission DeadlinesMust be completed and received by the dates agreed upon in advance by the FoundationSubmissionDeadlinesTxt
Restrictions On AwardsThe Scholarship shall be paid by the Foundation directly to the grantees choice of institution or to a prepaid college savings plan and will be designated to pay for tuition, room and board, and other fees and costs associated with the grantee's attendance.RestrictionsOnAwardsTxt

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (7 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
Florida Prepaid Plan - FBO Chris Pacitto
PO Box 6567TallahasseeFL32314N/ATo fund tuition for student based on need to complete undergraduate studies.$3,509
Florida Prepaid Plan - FBO Courtney Shoec
PO Box 6567TallahasseeFL32314N/ATo fund tuition for student based on need to complete undergraduate studies.$10,219
Florida Prepaid Plan - FBO Greg Quijano
PO Box 6567TallahasseeFL32314N/ATo fund tuition for student based on need to complete undergraduate studies.$14,206
Florida Prepaid Plan - FBO Guy Miller
PO Box 6567TallahasseeFL32314N/ATo fund tuition for student based on need to complete undergraduate studies.$621
Florida Prepaid Plan - FBO Nicole Escobar
PO Box 6567TallahasseeFL32314N/ATo fund tuition for student based on need to complete undergraduate studies.$10,545
Florida Prepaid Plan - FBO Obie Johnson
PO Box 6567TallahasseeFL32314N/ATo fund tuition for student based on need to complete undergraduate studies.$10,545
Florida Prepaid Plan - FBO Richard Dybdah
PO Box 6567TallahasseeFL32314N/ATo fund tuition for student based on need to complete undergraduate studies.$7,861
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$57,506TotalGrantOrContriPdDurYrAmt
Total Grant Or Contri Apprv Fut$0TotalGrantOrContriApprvFutAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

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

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

Schedule B IRS990ScheduleB

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

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
Contributor1ContributorNum
Contributor PersonJorge ArellanoContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line14111 NW 44th AvenueAddressLine1Txt
CityOcalaCityNm
State AbbreviationFLStateAbbreviationCd
ZIP34482ZIPCd
FieldValueIRS element (for citing)
Total Contributions$72,850TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
Ladco Office Equip Leasing$115$0$0
Accounting Fees$15,000$0$0

Substantial Contributors Sch SubstantialContributorsSch

Substantial Contributor Detail SubstantialContributorDetail

FieldValueIRS element (for citing)
PersonJorge ArellanoPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line14111 NW 44th AveAddressLine1Txt
CityOcalaCityNm
State AbbreviationFLStateAbbreviationCd
ZIP34482ZIPCd

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