AARON ROSS SHAPIRO FOUNDATION: Form 990PF, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
AARON ROSS SHAPIRO FOUNDATION (EIN 83-2201423)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-08-04
IRS object ID
202642169349100809
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

FieldValueIRS element (for citing)
Return2026-08-04T13:34:35-04:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN580979080PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SMITH ADCOCK AND COMPANY LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line16120 POWERS FERRY RD NW STE 250AddressLine1Txt
CityATLANTACityNm
State AbbreviationGAStateAbbreviationCd
ZIP30339ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN832201423EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AARON ROSS SHAPIRO FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlAAROBusinessNameControlTxt
Phone6789232875PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 151AddressLine1Txt
CityBOONECityNm
State AbbreviationNCStateAbbreviationCd
ZIP28607ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDAVID SHAPIROPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone6789232875PhoneNum
Signature2026-07-28SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJAMES E GIBSONPreparerPersonNm
PTINP00429568PTIN
Phone4042522208PhoneNum
Preparation2026-07-28PreparationDt
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$543,178FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$100,448ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$84InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$84InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss$3,843DividendsRevAndExpnssAmt
Dividends Net Invst Incm$3,843DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss-$13,636NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$150,305GrossSalesPriceAmt
Total Rev And Expnss$90,739TotalRevAndExpnssAmt
Total Net Invst Incm$3,927TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss$1,728AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$1,728AccountingFeesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss$1,728TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$1,728TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$50,400ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$50,400ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$52,128TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$1,728TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$50,400TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$38,611ExcessRevenueOverExpensesAmt
Net Investment Income$2,199NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$137,404CashBOYAmt
Cash EOY$184,753CashEOYAmt
Cash EOYFMV$184,753CashEOYFMVAmt
Corporate Stock BOY$152,389CorporateStockBOYAmt
Corporate Stock EOY$143,651CorporateStockEOYAmt
Corporate Stock EOYFMV$358,425CorporateStockEOYFMVAmt
Total Assets BOY$289,793TotalAssetsBOYAmt
Total Assets EOY$328,404TotalAssetsEOYAmt
Total Assets EOYFMV$543,178TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$289,793NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$328,404NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$289,793TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$328,404TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$289,793TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$328,404TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$289,793TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$38,611ExcessRevenueOverExpensesAmt
Subtotal$328,404SubtotalAmt
Tot Net Ast Or Fund Balances EOY$328,404TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (8 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdSoldSoldDtGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmtAcquiredAcquiredDt
25 SHARES OF ABBOTTP2025-10-22$3,210$3,029$181$181
500 SHARES OF MACYSP2025-01-02$8,485$10,186-$1,701-$1,701
1002 SH PFIZERP2025-01-02$26,600$42,298-$15,698-$15,698
45 SH CARDINAL HEALTHP2025-10-22$7,089$7,032$57$57
846 SH MERCKP2025-11-04$72,677$69,042$3,635$3,6352025-07-23
110 SH ORACLEP2025-12-30$21,483$20,929$554$554
50 SH STEEL DYNAMICSP2025-03-07$6,260$5,609$651$651
15 SH UNITED HEALTHCAREP2025-07-15$4,501$5,816-$1,315-$1,315
FieldValueIRS element (for citing)
Capital Gain Net Income-$13,636CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss$3,635NetShortTermCapitalGainLossAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$31InvestmentIncomeExciseTaxAmt
Subtotal$31SubtotalAmt
Tax Based On Investment Income$31TaxBasedOnInvestmentIncomeAmt
Tax Due$31TaxDueAmt

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 StateNCOrgReportOrRegisterStateCd
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
Website AddressN/AWebsiteAddressTxt
Individual With BooksDAVID SHAPIROIndividualWithBooksNm
Phone6782932875PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 151AddressLine1Txt
CityBOONECityNm
State AbbreviationNCStateAbbreviationCd
ZIP28607ZIPCd
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
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)
PersonDAVID SHAPIROPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 151AddressLine1Txt
CityBOONECityNm
State AbbreviationNCStateAbbreviationCd
ZIP28607ZIPCd
FieldValueIRS element (for citing)
TitlePRESIDENTTitleTxt
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
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$313,439AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$170,968AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$484,407TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$484,407AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$7,266CashDeemedCharitableAmt
Net Vl Noncharitable Assets$477,141NetVlNoncharitableAssetsAmt
Minimum Investment Return$23,857MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$23,857MinimumInvestmentReturnAmt
Tax Based On Investment Income$31TaxBasedOnInvestmentIncomeAmt
Total Tax$31TotalTaxAmt
Distributable Before Adj$23,826DistributableBeforeAdjAmt
Distributable Before Ded$23,826DistributableBeforeDedAmt
Distributable As Adjusted$23,826DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$50,400ExpensesAndContributionsAmt
Qualifying Distributions$50,400QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$23,826DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$15,830ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$16,911ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$16,010ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$33,529ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$67,041ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$149,321TotalExcessDistributionCyovAmt
Qualifying Distributions$50,400QualifyingDistributionsAmt
Applied To Current Year$23,826AppliedToCurrentYearAmt
Remaining Distri From Corpus$26,574RemainingDistriFromCorpusAmt
Total Corpus$175,895TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$15,830ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$160,065ExcessDistriCyovToNextYrAmt
Excess From Year4$16,911ExcessFromYear4Amt
Excess From Year3$16,010ExcessFromYear3Amt
Excess From Year2$33,529ExcessFromYear2Amt
Excess From Year1$67,041ExcessFromYear1Amt
Excess From Current Year$26,574ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerDAVID SHAPIROContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Application Submission Info ApplicationSubmissionInfoGrp

FieldValueIRS element (for citing)
Recipient PersonDAVID SHAPIRORecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 151AddressLine1Txt
CityBOONECityNm
State AbbreviationNCStateAbbreviationCd
ZIP28607ZIPCd
FieldValueIRS element (for citing)
Recipient Phone6789232875RecipientPhoneNum

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (4 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient Foundation StatusRecipientFoundationStatusCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmtAddress Line2RecipientUSAddress/AddressLine2Txt
APPALACHIAN STATE UNIVERSITY
287 RIVERS STREETBOONENC28608POFOPERATIONS$50,000
NC COMMUNITY DISASTER FUND
3737 GLENWOOD AVERALEIGHNC27612POFOPERATIONS$200STE 460
WATAUGA HUMANE SOCIETY
PO BOX 1835BOONENC28607POFOPERATIONS$100
WATAUGA COUNTY RESCUE SQUAD
200 QUAIL DRIVEBOONENC28607POFOPERATIONS$100
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$50,400TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$84ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$3,843ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion-$13,636ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion-$9,709ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty-$9,709TotalIncomeProducingActyAmt

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

FieldValueIRS element (for citing)
Contributor1ContributorNum
Contributor PersonDAVID SHAPIROContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 151AddressLine1Txt
CityBOONECityNm
State AbbreviationNCStateAbbreviationCd
ZIP28607ZIPCd
FieldValueIRS element (for citing)
Total Contributions$100,448TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd
Noncash ContributionYes (X)NoncashContributionInd

Non Cash Property Contribution NonCashPropertyContributionGrp

FieldValueIRS element (for citing)
Contributor1ContributorNum
Noncash Property1136 SH MERCK & CONoncashPropertyDesc
Fair Market Value$92,720FairMarketValueAmt

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryACCOUNTING FEESCategoryTxt
Amt$1,728Amt
Net Investment Income$1,728NetInvestmentIncomeAmt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp (8 entries)

StockStockNmEOY Book ValueEOYBookValueAmtEOYFMVEOYFMVAmt
ALPHABET INC$12,897$37,656
JP MORGAN CHASE$39,901$97,635
MACYS INC
META PLATFORMS INC$6,138$69,309
PFIZER INC
VANGUARD TOTAL INDEX$33,671$50,291
GE VERNOVA$26,446$71,893
MERCK & CO$24,598$31,641

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