LIONEL & DEBRA DLUNA FAMILY FOUNDATION: Form 990PF, tax year 2025
View the entire original 990 at ProPublica ↗
- Organization
- LIONEL & DEBRA DLUNA FAMILY FOUNDATION (EIN 33-0931291)
- Tax period
- 2025-01-01 to 2025-12-31
- Filed
- 2026-02-17
- IRS object ID
- 202620499349100402
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-02-17T12:05:02-05:00 | ReturnTs |
| Tax Period End | 2025-12-31 | TaxPeriodEndDt |
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2025-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 330931291 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LIONEL & DEBRA DLUNA FAMILY FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LION | BusinessNameControlTxt |
| Phone | 7146568757 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 12 IVY GLN | AddressLine1Txt |
| City | IRVINE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 926202221 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Lionel DLuna | PersonNm |
| Person Title | President | PersonTitleTxt |
| Phone | 7146568757 | PhoneNum |
| Signature | 2026-02-18 | SignatureDt |
| 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 | $10,070,651 | 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 | $2 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $2 | InterestOnSavNetInvstIncmAmt |
| Dividends Rev And Expnss | $82,465 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $82,465 | DividendsNetInvstIncmAmt |
| Dividends Adj Net Incm | $0 | DividendsAdjNetIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $646,467 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $646,547 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $646,467 | CapGainNetIncmNetInvstIncmAmt |
| Incm Modifications Adj Net Incm | $0 | IncmModificationsAdjNetIncmAmt |
| Gross Sales Less Ret And Allwnc | $0 | GrossSalesLessRetAndAllwncAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Gross Profit Rev And Expnss | $0 | GrossProfitRevAndExpnssAmt |
| Gross Profit Adj Net Incm | $0 | GrossProfitAdjNetIncmAmt |
| Other Income Rev And Expnss | $0 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $0 | OtherIncomeNetInvstIncmAmt |
| Other Income Adj Net Incm | $0 | OtherIncomeAdjNetIncmAmt |
| Total Rev And Expnss | $728,934 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $728,934 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $0 | TotalAdjNetIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $0 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $0 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Adj Net Incm | $0 | CompOfcrDirTrstAdjNetIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $0 | CompOfcrDirTrstDsbrsChrtblAmt |
| Oth Empl Slrs Wgs Rev And Expnss | $0 | OthEmplSlrsWgsRevAndExpnssAmt |
| Oth Empl Slrs Wgs Net Invst Incm | $0 | OthEmplSlrsWgsNetInvstIncmAmt |
| Oth Empl Slrs Wgs Adj Net Incm | $0 | OthEmplSlrsWgsAdjNetIncmAmt |
| Oth Empl Slrs Wgs Dsbrs Chrtbl | $0 | OthEmplSlrsWgsDsbrsChrtblAmt |
| Pension Empl Bnft Rev And Expnss | $0 | PensionEmplBnftRevAndExpnssAmt |
| Pension Empl Bnft Net Invst Incm | $0 | PensionEmplBnftNetInvstIncmAmt |
| Pension Empl Bnft Adj Net Incm | $0 | PensionEmplBnftAdjNetIncmAmt |
| Pension Empl Bnft Dsbrs Chrtbl | $0 | PensionEmplBnftDsbrsChrtblAmt |
| Legal Fees Rev And Expnss | $0 | LegalFeesRevAndExpnssAmt |
| Legal Fees Net Invst Incm | $0 | LegalFeesNetInvstIncmAmt |
| Legal Fees Adj Net Incm | $0 | LegalFeesAdjNetIncmAmt |
| Legal Fees Dsbrs Chrtbl | $0 | LegalFeesDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $0 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $0 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Adj Net Incm | $0 | AccountingFeesAdjNetIncmAmt |
| Accounting Fees Chrtbl Prps | $0 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $0 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $0 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Adj Net Incm | $0 | OtherProfFeesAdjNetIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $0 | OtherProfFeesDsbrsChrtblAmt |
| Interest Rev And Expnss | $0 | InterestRevAndExpnssAmt |
| Interest Net Invst Incm | $0 | InterestNetInvstIncmAmt |
| Interest Adj Net Incm | $0 | InterestAdjNetIncmAmt |
| Interest Dsbrs Chrtbl | $0 | InterestDsbrsChrtblAmt |
| Taxes Rev And Expnss | $14,281 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $0 | TaxesNetInvstIncmAmt |
| Taxes Adj Net Incm | $0 | TaxesAdjNetIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Deprec And Dpltn Rev And Expnss | $0 | DeprecAndDpltnRevAndExpnssAmt |
| Deprec And Dpltn Net Invst Incm | $0 | DeprecAndDpltnNetInvstIncmAmt |
| Deprec And Dpltn Adj Net Incm | $0 | DeprecAndDpltnAdjNetIncmAmt |
| Occupancy Rev And Expnss | $0 | OccupancyRevAndExpnssAmt |
| Occupancy Net Invst Incm | $0 | OccupancyNetInvstIncmAmt |
| Occupancy Adj Net Incm | $0 | OccupancyAdjNetIncmAmt |
| Occupancy Dsbrs Chrtbl | $0 | OccupancyDsbrsChrtblAmt |
| Trav Conf Meeting Rev And Expnss | $0 | TravConfMeetingRevAndExpnssAmt |
| Trav Conf Meeting Net Invst Incm | $0 | TravConfMeetingNetInvstIncmAmt |
| Trav Conf Meeting Adj Net Incm | $0 | TravConfMeetingAdjNetIncmAmt |
| Trav Conf Meeting Dsbrs Chrtbl | $0 | TravConfMeetingDsbrsChrtblAmt |
| Printing And Pub Rev And Expnss | $0 | PrintingAndPubRevAndExpnssAmt |
| Printing And Pub Net Invst Incm | $0 | PrintingAndPubNetInvstIncmAmt |
| Printing And Pub Adj Net Incm | $0 | PrintingAndPubAdjNetIncmAmt |
| Printing And Pub Dsbrs Chrtbl | $0 | PrintingAndPubDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $0 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $0 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Adj Net Incm | $0 | OtherExpensesAdjNetIncmAmt |
| Other Expenses Dsbrs Chrtbl | $0 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $14,281 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Adj Net Incm | $0 | TotOprExpensesAdjNetIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $0 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $419,000 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $419,000 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $433,281 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Adj Net Incm | $0 | TotalExpensesAdjNetIncmAmt |
| Total Expenses Dsbrs Chrtbl | $419,000 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $295,653 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $728,934 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $278,993 | CashBOYAmt |
| Cash EOY | $574,729 | CashEOYAmt |
| Cash EOYFMV | $574,729 | CashEOYFMVAmt |
| Rcvbl From Officers BOY | $0 | RcvblFromOfficersBOYAmt |
| Rcvbl From Officers EOY | $0 | RcvblFromOfficersEOYAmt |
| Other Nts And Loans Rcvbl BOY | $0 | OtherNtsAndLoansRcvblBOYAmt |
| Other Nts And Loans Rcvbl EOY | $0 | OtherNtsAndLoansRcvblEOYAmt |
| US Government Obligations EOY | $0 | USGovernmentObligationsEOYAmt |
| Corporate Stock BOY | $559,072 | CorporateStockBOYAmt |
| Corporate Stock EOY | $558,989 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $9,495,922 | CorporateStockEOYFMVAmt |
| Corporate Bonds EOY | $0 | CorporateBondsEOYAmt |
| Land Bldg Investments EOY | $0 | LandBldgInvestmentsEOYAmt |
| Other Investments EOY | $0 | OtherInvestmentsEOYAmt |
| Land EOY | $0 | LandEOYAmt |
| Other Assets BOY | $0 | OtherAssetsBOYAmt |
| Other Assets EOY | $0 | OtherAssetsEOYAmt |
| Other Assets EOYFMV | $0 | OtherAssetsEOYFMVAmt |
| Total Assets BOY | $838,065 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,133,718 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $10,070,651 | TotalAssetsEOYFMVAmt |
| Accounts Payable BOY | $0 | AccountsPayableBOYAmt |
| Accounts Payable EOY | $0 | AccountsPayableEOYAmt |
| Grants Payable BOY | $0 | GrantsPayableBOYAmt |
| Grants Payable EOY | $0 | GrantsPayableEOYAmt |
| Deferred Revenue BOY | $0 | DeferredRevenueBOYAmt |
| Deferred Revenue EOY | $0 | DeferredRevenueEOYAmt |
| Loans From Officers BOY | $0 | LoansFromOfficersBOYAmt |
| Loans From Officers EOY | $0 | LoansFromOfficersEOYAmt |
| Mortgages And Notes Payable EOY | $0 | MortgagesAndNotesPayableEOYAmt |
| Other Liabilities BOY | $0 | OtherLiabilitiesBOYAmt |
| Other Liabilities EOY | $0 | OtherLiabilitiesEOYAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Capital Stock BOY | $673,021 | CapitalStockBOYAmt |
| Capital Stock EOY | $672,938 | CapitalStockEOYAmt |
| Retained Earning BOY | $165,044 | RetainedEarningBOYAmt |
| Retained Earning EOY | $460,780 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $838,065 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $1,133,718 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $838,065 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $1,133,718 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $838,065 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $295,653 | ExcessRevenueOverExpensesAmt |
| Subtotal | $1,133,718 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $1,133,718 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (17 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | AcquiredAcquiredDt | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | DepreciationDepreciationAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|---|---|---|
| 200 Sh AVGO | D | 2001-12-18 | 2025-06-27 | $54,076 | $0 | $1 | $54,075 | $54,075 |
| 215 Sh AVGO | D | 2001-12-18 | 2025-07-16 | $59,986 | $0 | $1 | $59,985 | $59,985 |
| 100 Sh AVGO | D | 2001-12-18 | 2025-07-25 | $29,163 | $0 | $0 | $29,163 | $29,163 |
| 85 Sh AVGO | D | 2001-12-18 | 2025-07-30 | $25,678 | $0 | $0 | $25,678 | $25,678 |
| 100 Sh AVGO | D | 2001-12-18 | 2025-08-06 | $30,007 | $0 | $0 | $30,007 | $30,007 |
| 100 Sh AVGO | D | 2001-12-18 | 2025-08-25 | $29,653 | $0 | $0 | $29,653 | $29,653 |
| 100 sh NVDA | D | 2015-11-09 | 2025-08-25 | $18,118 | $0 | $77 | $18,041 | $18,041 |
| 100 Sh AVGO | D | 2001-12-18 | 2025-09-03 | $30,021 | $0 | $0 | $30,021 | $30,021 |
| 100 Sh AVGO | D | 2001-12-18 | 2025-09-05 | $34,028 | $0 | $0 | $34,028 | $34,028 |
| 100 Sh AVGO | D | 2001-12-18 | 2025-09-10 | $36,311 | $0 | $0 | $36,311 | $36,311 |
| 100 Sh AVGO | D | 2001-12-18 | 2025-10-27 | $36,195 | $0 | $0 | $36,195 | $36,195 |
| 100 Sh AVGO | D | 2001-12-18 | 2025-10-29 | $38,140 | $0 | $0 | $38,140 | $38,140 |
| 100 Sh AVGO | D | 2001-12-18 | 2025-11-19 | $35,000 | $0 | $0 | $35,000 | $35,000 |
| 100 Sh AVGO | D | 2001-12-18 | 2025-11-20 | $35,800 | $0 | $0 | $35,800 | $35,800 |
| 200 Sh AVGO | D | 2001-12-18 | 2025-11-24 | $75,371 | $0 | $1 | $75,370 | $75,370 |
| 100 Sh AVGO | D | 2001-12-18 | 2025-11-26 | $39,500 | $0 | $0 | $39,500 | $39,500 |
| 100 Sh AVGO | D | 2001-12-18 | 2025-12-01 | $39,500 | $0 | $0 | $39,500 | $39,500 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $646,467 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $10,132 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $10,132 | SubtotalAmt |
| Tax Based On Investment Income | $10,132 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $8,000 | EstimatedPlusOvpmtIncmTxAmt |
| Extsn Request Income Tax Paid | $0 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $8,000 | TotalPaymentsAndCreditsAmt |
| Tax Due | $2,132 | TaxDueAmt |
| Applied To ES Tax | $0 | AppliedToESTaxAmt |
| Refund | $0 | RefundAmt |
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 |
| Section4955 Organization Tax | $0 | Section4955OrganizationTaxAmt |
| Section4955 Managers Tax | $0 | Section4955ManagersTaxAmt |
| Tax Reimbursed | $0 | TaxReimbursedAmt |
| 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 |
| Org Report Or Register State | CA | OrgReportOrRegisterStateCd |
| 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 |
| Individual With Books | Lionel DLuna | IndividualWithBooksNm |
| Phone | 7146568757 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 12 IVY GLN | AddressLine1Txt |
| City | IRVINE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 926202221 | 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 (2 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 |
|---|---|---|---|---|---|---|---|---|
| Lionel D Luna | ||||||||
| 12 Ivy Glen | Irvine | CA | 92620 | President | 1.00 | $0 | $0 | $0 |
| Debra D Luna | ||||||||
| 12 Ivy Glen | Irvine | CA | 92620 | CFO Secty | 1.00 | $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 |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $8,009,973 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $417,226 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $8,427,199 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $8,427,199 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $126,408 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $8,300,791 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $415,040 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $415,040 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $10,132 | TaxBasedOnInvestmentIncomeAmt |
| Income Tax | $0 | IncomeTaxAmt |
| Total Tax | $10,132 | TotalTaxAmt |
| Distributable Before Adj | $404,908 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $404,908 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $404,908 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $419,000 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Charitable Assets Acquis Paid | $0 | CharitableAssetsAcquisPaidAmt |
| Set Aside Suitability Test | $0 | SetAsideSuitabilityTestAmt |
| Set Aside Cash Distri Test | $0 | SetAsideCashDistriTestAmt |
| Qualifying Distributions | $419,000 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $404,908 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Excess Distribution Cyov Yr1 | $6,299 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $6,299 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $419,000 | QualifyingDistributionsAmt |
| Applied To Year1 | $0 | AppliedToYear1Amt |
| Applied To Current Year | $398,609 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $20,391 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $6,299 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $6,299 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $20,391 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $0 | PriorYearUndistributedIncmAmt |
| Taxable1 | $0 | Taxable1Amt |
| Taxable2 | $0 | Taxable2Amt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov To Next Yr | $20,391 | ExcessDistriCyovToNextYrAmt |
| Excess From Current Year | $20,391 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (44 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | Address Line2RecipientUSAddress/AddressLine2Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusCd | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|---|---|
| Orange County Community Foundation | ||||||||
| 4041 MacArthur Blvd | Suite 510 | Newport Beach | CA | 92660 | No Relationship | PC | Philanthropy Education | $1,000 |
| Mercy House | ||||||||
| P O Box 1905 | Santa Ana | CA | 92702 | No Relationship | PC | Hunger Poverty and Homelessness Assistance | $10,000 | |
| St Elizabeth Ann Seton Church | ||||||||
| 9 Hillgate | Irvine | CA | 92612 | No Relationship | PC | Christmas gifts for the poor general needs and Christmas concert needs | $7,000 | |
| KSU Foundation | ||||||||
| 1800 Kimball Ave | Suite 200 | Manhattan | KS | 66502 | No Relationship | PC | Education: EE dept greatest needs | $1,000 |
| Purdue Foundation | ||||||||
| 403 West Wood Street | West Lafayette | IN | 47907 | No Relationship | PC | Education: EE & English dept greatest needs | $2,000 | |
| Just Faith Ministries | ||||||||
| P O Box 221348 | Louisville | KY | 40252 | No Relationship | PC | Hunger & Poverty Social Justice Education | $2,500 | |
| Concern America | ||||||||
| P O Box 1790 | Santa Ana | CA | 92702 | No Relationship | PC | Hunger & Poverty assistance | $2,500 | |
| Charge Syndrome Foundation | ||||||||
| 318 Half Day Rd | 305 | Buffalo Grove | IL | 60089 | No Relationship | PC | Research for and education of the community with CHARGE syndrome disability | $10,000 |
| CampCare | ||||||||
| P O BOX 12155 | Reno | NV | 89510 | No Relationship | PC | Outdoor education for the disabled | $10,000 | |
| Healing Waters Inc | ||||||||
| P O Box 956 | Banning | CA | 92220 | No Relationship | PC | Shower and laundry assistance for the homeless | $10,000 | |
| SVDPSEAS | ||||||||
| 9 Hillgate Irvine | Irvine | CA | 92612 | No Relationship | PC | Hunger & poverty assistance | $15,000 | |
| Aspire Creative Arts Program | ||||||||
| P O Box 9226 | Anaheim | CA | 92812 | No Relationship | PC | Education for disabled adults | $3,000 | |
| UCPOC | ||||||||
| 1251 E Dyer Road | Santa Ana | CA | 92705 | No Relationship | PC | Education for the disabled | $3,000 | |
| Second Harvest Food Bank of Orange | ||||||||
| 8014 Marine Way | Irvine | CA | 92618 | No Relationship | PC | Hunger & poverty assistance | $5,000 | |
| UCI Foundation | ||||||||
| 5141 California | Suite 250 | Irvine | CA | 92617 | No Relationship | PC | Integrative health education | $5,000 |
| Isaiah House | ||||||||
| 316 Cypress Ave | Santa Ana | CA | 92701 | No Relationship | PC | Hunger and poverty assistance | $5,000 | |
| American Indian College Fund | ||||||||
| 8333 Greenwood Blvd | Denver | CO | 80221 | No Relationship | PC | Education of native Americans | $5,000 | |
| Working Wardrobes | ||||||||
| 2000 East McFadden Ave | Suite 100 | Santa Ana | CA | 92705 | No Relationship | PC | Employment education for the disadvantaged | $5,000 |
| Saddleback College Foundation | ||||||||
| 28000 Marguerite Pkwy | Mission Viejo | CA | 92692 | No Relationship | PC | Education for the disabled | $1,000 | |
| South Coast Repertory | ||||||||
| 655 Town Center Dr | P O Box 2197 | Costa Mesa | CA | 92628 | No Relationship | PC | Theatre education for the underprivileged | $3,000 |
| HisOC | ||||||||
| P O Box 1293 | Placentia | CA | 92871 | No Relationship | PC | Housing for disadvantaged students | $5,000 | |
| Chrysalis | ||||||||
| 290 South Anaheim Blvd | Anaheim | CA | 92805 | No Relationship | PC | Employment opportunities for the disadvantaged | $5,000 | |
| Family Assistance Ministries | ||||||||
| 1030 Calle Negocio | San Clemente | CA | 92673 | No Relationship | PC | Hunger and poverty assistance | $5,000 | |
| PATH | ||||||||
| P O Box 31001 1743 | Pasadena | CA | 911101743 | No Relationship | PC | Homeless assistance | $5,000 | |
| Families Forward | ||||||||
| 8 Thomas | Irvine | CA | 92618 | No Relationship | PC | Hunger and poverty assistance | $5,000 | |
| Habitat for Humanity of Orange Coun | ||||||||
| 2200 Ritchey St | Santa Ana | CA | 92705 | No Relationship | PC | Housing for the underprivileged | $5,000 | |
| Hope Center for the Arts | ||||||||
| 295 E Yale Loop | Irvine | CA | 92604 | No Relationship | PC | Education of disabled adults | $1,000 | |
| Orange Catholic Foundation | ||||||||
| 13280 Chapman Ave | Suite 430 | Garden Grove | CA | 92840 | No Relationship | PC | Education of school children in underprivileged areas | $5,000 |
| United Negro College Fund | ||||||||
| 1805 7th St NW | Washington | DC | 20001 | No Relationship | PC | Education of racially disadvantaged | $5,000 | |
| Social and Environmental Entreprene | ||||||||
| 23564 Calabasas Rd | Suite 201 | Calabasas | CA | 91302 | No Relationship | PC | Settlement assistance for refugees | $8,000 |
| Little Tokyo Service Center | ||||||||
| 231 E Third St | G 106 | Los Angeles | CA | 90013 | No Relationship | PC | Transportation advocacy for the underprivileged | $10,000 |
| The University of Arizona Foundatio | ||||||||
| P O Box 210109 | Tucson | AZ | 85721 | No Relationship | PC | Educational scholarship assistance | $3,000 | |
| Doctors without Borders USA | ||||||||
| P O Box 5030 | Hagerstown | MD | 217415030 | No Relationship | PC | Medical assistance for the underprivileged | $5,000 | |
| Wayne Township Education Foundation | ||||||||
| 1155 S High School Rd | Indianapolis | IN | 46241 | No Relationship | PC | Teacher certification program for the underpriveleged | $10,000 | |
| Spirit League | ||||||||
| 27201 Puerta Real | 300 | Mission Viejo | CA | 92691 | No Relationship | PC | Sports for the disabled | $5,000 |
| Catholic Relief Services | ||||||||
| P O Box 5278 | Tipton | IA | 52772 | No Relationship | PC | International relief services | $3,000 | |
| Oxfam America | ||||||||
| 77 North Washington Street | Suite 500 | Boston | MA | 02114 | No Relationship | PC | International relief services | $2,000 |
| Meals on Wheels Orange County | ||||||||
| 1200 N Knowllwood Circle | Anaheim | CA | 92801 | No Relationship | PC | Food service for elderly and shut-ins | $2,000 | |
| St Joseph Center | ||||||||
| 204 Hampton Dr | Venice | CA | 90291 | No Relationship | PC | Hunger poverty and education assistance | $2,000 | |
| Los Angeles Mission | ||||||||
| P O Box 54059 | Los Angeles | CA | 90054 | No Relationship | PC | Hunger and poverty relief | $2,000 | |
| Project Kinship | ||||||||
| 1833 E 17th Street | Santa Ana | CA | 92705 | No Relationship | PC | Rehabilitation and employment of the underprivileged | $5,000 | |
| Irvine Public Schools Foundation | ||||||||
| 1 Venture | Suite 230 | Irvine | CA | 92618 | No Relationship | PC | Harp music education | $5,000 |
| Roosevelt Elementary PTA | ||||||||
| 850 N Cordova St | Burbank | CA | 91505 | No Relationship | PC | Theatre education | $5,000 | |
| IIT Bombay Heritage Foundation | ||||||||
| 21710 Stevens Creek Blvd | Suite 115 | Cupertino | CA | 95014 | No Relationship | PC | Education: Bio MakerSpace Lab inter-disciplinary laboratory education and Faculty Awards for Research Excellence Fund | $205,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $419,000 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Program Service Revenue Dtl ProgramServiceRevenueDtl (7 entries)
| Unrelated Business Taxbl IncmUnrelatedBusinessTaxblIncmAmt | ExclusionExclusionAmt | Related Or Exempt Function IncmRelatedOrExemptFunctionIncmAmt |
|---|---|---|
| $0 | $0 | $0 |
| $0 | $0 | $0 |
| $0 | $0 | $0 |
| $0 | $0 | $0 |
| $0 | $0 | $0 |
| $0 | $0 | $0 |
| $0 | $0 | $0 |
Membership Dues And Assmnt MembershipDuesAndAssmntGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $0 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $0 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | 14 | ExclusionCd |
| Exclusion | $0 | ExclusionAmt |
| Related Or Exempt Function Incm | $82,467 | RelatedOrExemptFunctionIncmAmt |
Net Rntl Incm Re Debt Fincd Prop NetRntlIncmReDebtFincdPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $0 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
Net Rntl Incm Re Not Debt Fincd Prop NetRntlIncmReNotDebtFincdProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $0 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
Net Rental Income Personal Prop NetRentalIncomePersonalPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $0 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
Other Investment Income OtherInvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $0 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | 18 | ExclusionCd |
| Exclusion | $0 | ExclusionAmt |
| Related Or Exempt Function Incm | $646,467 | RelatedOrExemptFunctionIncmAmt |
Net Income Loss From Special Evt NetIncomeLossFromSpecialEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $0 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
Gross Profit Loss Sls Of Invntry GrossProfitLossSlsOfInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $0 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
Other Revenue Described OtherRevenueDescribedGrp (5 entries)
| Unrelated Business Taxbl IncmUnrelatedBusinessTaxblIncmAmt | ExclusionExclusionAmt | Related Or Exempt Function IncmRelatedOrExemptFunctionIncmAmt |
|---|---|---|
| $0 | $0 | $0 |
| $0 | $0 | $0 |
| $0 | $0 | $0 |
| $0 | $0 | $0 |
| $0 | $0 | $0 |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $0 | ExclusionAmt |
| Related Or Exempt Function Incm | $728,934 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $728,934 | TotalIncomeProducingActyAmt |
Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp
Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp (2 entries)
| Line NumberLineNumberTxt | Relationship StatementRelationshipStatementTxt |
|---|---|
| 4 | The Lionel & Debra DLuna Family Foundation is primarily supported by endowment funds from Lionel & Debra DLuna. It raises revenues from investment of funds. These revenues are the primary means by which the organization accomplishes its charitable purposes helping disadvantaged people and education of youth. |
| 8 | The Lionel & Debra DLuna Family Foundation is primarily supported by endowment funds from Lionel & Debra DLuna. It raises revenues from investment of funds. These revenues are the primary means by which the organization accomplishes its charitable purposes helping disadvantaged people and education of youth. |
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 |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Stock | Stocks | StockNm |
| EOY Book Value | $558,989 | EOYBookValueAmt |
| EOYFMV | $9,495,922 | EOYFMVAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|---|
| 990-PF Federal Excise Tax for 2024 $6181 + California Registration Renewal Fee RRF-1 $100 | $6,281 | $0 | $0 | $0 |
| Federal Tax Deposit toward 990-PF Federal Excise Tax for 2025 $8000 | $8,000 | $0 | $0 | $0 |
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