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THE JAMES AND SARAH MANSOUR FOUNDATION: Form 990PF, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
THE JAMES AND SARAH MANSOUR FOUNDATION (EIN 31-1599571)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-04-28
IRS object ID
202611189349101106
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)
Return2026-04-28T09:56:29-05:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BENEDICT MCCABE LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13700 N CAPITAL OF TEXAS HWY STE 460AddressLine1Txt
CityAUSTINCityNm
State AbbreviationTXStateAbbreviationCd
ZIP78746ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN311599571EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1James and Sarah Mansour FoundationBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% JAMES MANSOURInCareOfNm
Business Name ControlJAMEBusinessNameControlTxt
Phone5123274454PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line17600 N Capital of Texas Hwy B126AddressLine1Txt
CityAustinCityNm
State AbbreviationTXStateAbbreviationCd
ZIP78731ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJames MansourPersonNm
Person TitlePresidentPersonTitleTxt
Phone5123274454PhoneNum
Signature2026-05-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonBRIAN CONDRONPreparerPersonNm
PTINP01249841PTIN
Phone5124761040PhoneNum
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$3,222,130FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$0ContriRcvdRevAndExpnssAmt
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Dividends Rev And Expnss$26,615DividendsRevAndExpnssAmt
Dividends Net Invst Incm$26,615DividendsNetInvstIncmAmt
Total Rev And Expnss$26,615TotalRevAndExpnssAmt
Total Net Invst Incm$26,615TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$0CompOfcrDirTrstRevAndExpnssAmt
Accounting Fees Rev And Expnss$2,750AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$2,750AccountingFeesNetInvstIncmAmt
Accounting Fees Adj Net Incm$0AccountingFeesAdjNetIncmAmt
Accounting Fees Chrtbl Prps$0AccountingFeesChrtblPrpsAmt
Interest Rev And Expnss$26,206InterestRevAndExpnssAmt
Interest Net Invst Incm$26,206InterestNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss$28,956TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$28,956TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Adj Net Incm$0TotOprExpensesAdjNetIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$102,211ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$102,211ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$131,167TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$28,956TotalExpensesNetInvstIncmAmt
Total Expenses Adj Net Incm$0TotalExpensesAdjNetIncmAmt
Total Expenses Dsbrs Chrtbl$102,211TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$104,552ExcessRevenueOverExpensesAmt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Corporate Stock BOY$510,328CorporateStockBOYAmt
Corporate Stock EOY$501,423CorporateStockEOYAmt
Corporate Stock EOYFMV$3,222,130CorporateStockEOYFMVAmt
Total Assets BOY$510,328TotalAssetsBOYAmt
Total Assets EOY$501,423TotalAssetsEOYAmt
Total Assets EOYFMV$3,222,130TotalAssetsEOYFMVAmt
Other Liabilities BOY$476,778OtherLiabilitiesBOYAmt
Other Liabilities EOY$572,447OtherLiabilitiesEOYAmt
Total Liabilities BOY$476,778TotalLiabilitiesBOYAmt
Total Liabilities EOY$572,447TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Capital Stock BOY$33,550CapitalStockBOYAmt
Capital Stock EOY-$71,024CapitalStockEOYAmt
Tot Net Ast Or Fund Balances BOY$33,550TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY-$71,024TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$510,328TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$501,423TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$33,550TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$104,552ExcessRevenueOverExpensesAmt
Subtotal-$71,002SubtotalAmt
Other Decreases$22OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY-$71,024TotNetAstOrFundBalancesEOYAmt
FieldValueIRS element (for citing)
Cap Gains Loss Tx Invst Incm DetailCapGainsLossTxInvstIncmDetail

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$0InvestmentIncomeExciseTaxAmt
Subtotal$0SubtotalAmt
Tax Based On Investment Income$0TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$2,077EstimatedPlusOvpmtIncmTxAmt
Exempt Frgn Org Tax Wthld At Srce$0ExemptFrgnOrgTaxWthldAtSrceAmt
Total Payments And Credits$2,077TotalPaymentsAndCreditsAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Overpayment$2,077OverpaymentAmt
Applied To ES Tax$2,077AppliedToESTaxAmt
Refund$0RefundAmt

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 LimitYes (true)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (true)Form990TFiledInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
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

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1JAMES MANSOURBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone5123274454PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line17600 N CAPITAL OF TEXAS HWY B126AddressLine1Txt
CityAUSTINCityNm
State AbbreviationTXStateAbbreviationCd
ZIP78731ZIPCd
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 (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
JAMES MANSOUR
7600 N Capital of Texas Hwy B126AustinTX78731PRESIDENT & DIRECTOR2.0$0$0$0
SARAH MANSOUR
7600 N Capital of Texas Hwy B126AustinTX78731DIRECTOR1.0$0$0$0
RANDY MCFADDEN
7600 N Capital of Texas Hwy B126AustinTX78731VICE PRESIDENT & DIRECTOR2.0$0$0$0
FieldValueIRS element (for citing)
Summary Of Direct Chrtbl ActySummaryOfDirectChrtblActyGrp
Sum Of Program Related InvstSumOfProgramRelatedInvstGrp

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$2,829,262AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$0AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$2,829,262TotalFMVOfUnusedAssetsAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$2,829,262AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$42,439CashDeemedCharitableAmt
Net Vl Noncharitable Assets$2,786,823NetVlNoncharitableAssetsAmt
Minimum Investment Return$139,341MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$139,341MinimumInvestmentReturnAmt
Tax Based On Investment Income$0TaxBasedOnInvestmentIncomeAmt
Total Tax$0TotalTaxAmt
Distributable Before Adj$139,341DistributableBeforeAdjAmt
Distributable Before Ded$139,341DistributableBeforeDedAmt
Distributable As Adjusted$139,341DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$102,211ExpensesAndContributionsAmt
Program Related Invst Total$0ProgramRelatedInvstTotalAmt
Charitable Assets Acquis Paid$0CharitableAssetsAcquisPaidAmt
Set Aside Suitability Test$0SetAsideSuitabilityTestAmt
Set Aside Cash Distri Test$0SetAsideCashDistriTestAmt
Qualifying Distributions$102,211QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$139,341DistributableAsAdjustedAmt
Undistributed Income PY$0UndistributedIncomePYAmt
Prior Year12023PriorYear1Yr
Prior Year22022PriorYear2Yr
Prior Year32021PriorYear3Yr
Excess Distribution Cyov Yr5$113,845ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$77,231ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr2$52,212ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$36,324ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$279,612TotalExcessDistributionCyovAmt
Qualifying Distributions$102,211QualifyingDistributionsAmt
Applied To Year1$0AppliedToYear1Amt
Applied To Current Year$102,211AppliedToCurrentYearAmt
Remaining Distri From Corpus$0RemainingDistriFromCorpusAmt
Excess Distri Cyov App CY Corpus$37,130ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$37,130ExcessDistributionCyovAppCYAmt
Total Corpus$242,482TotalCorpusAmt
Taxable2$0Taxable2Amt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$76,715ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$165,767ExcessDistriCyovToNextYrAmt
Excess From Year4$77,231ExcessFromYear4Amt
Excess From Year2$52,212ExcessFromYear2Amt
Excess From Year1$36,324ExcessFromYear1Amt
FieldValueIRS element (for citing)
Private Operating FoundationsPrivateOperatingFoundationsGrp

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerJAMES MANSOURContributingManagerNm
Contributing ManagerSARAH MANSOURContributingManagerNm
Shareholder ManagerNONEShareholderManagerNm

Application Submission Info ApplicationSubmissionInfoGrp

FieldValueIRS element (for citing)
Recipient PersonJAMES AND SARAH MANSOUR FOUNDATIONRecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line17600 N CAPITAL OF TEXAS HWY B126AddressLine1Txt
CityAUSTINCityNm
State AbbreviationTXStateAbbreviationCd
ZIP78731ZIPCd
FieldValueIRS element (for citing)
Recipient Phone5123274454RecipientPhoneNum
Form And Info And MaterialsSEND A LETTER STATING THE NATURE OF THE APPLICANT'S ACTIVITIES, AND INCLUDE A COPY OF THE APPLICANT'S IRS EXEMPT STATUS.FormAndInfoAndMaterialsTxt
Submission DeadlinesNONESubmissionDeadlinesTxt
Restrictions On AwardsMUST BE A SECTION 501(C)(3) CHARITABLE ORGANIZATION.RestrictionsOnAwardsTxt

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1SEE ATTACHMENT ABusinessNameLine1Txt

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line1SEE ATTACHMENT AAddressLine1Txt
CitySEE ATTACHMENT ACityNm
State AbbreviationTXStateAbbreviationCd
ZIP78731ZIPCd
FieldValueIRS element (for citing)
Recipient RelationshipNONERecipientRelationshipTxt
Recipient Foundation StatusPCRecipientFoundationStatusCd
Grant Or Contribution PurposeSEE ATTACHMENT AGrantOrContributionPurposeTxt
Amt$102,211Amt
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$102,211TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

FieldValueIRS element (for citing)
Fees Contracts From Govt AgFeesContractsFromGovtAgGrp
Membership Dues And AssmntMembershipDuesAndAssmntGrp
Int On Sav And Temp Cash InvstIntOnSavAndTempCashInvstGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$26,615ExclusionAmt
FieldValueIRS element (for citing)
Net Rntl Incm Re Debt Fincd PropNetRntlIncmReDebtFincdPropGrp
Net Rntl Incm Re Not Debt Fincd PropNetRntlIncmReNotDebtFincdProp
Net Rental Income Personal PropNetRentalIncomePersonalPropGrp
Other Investment IncomeOtherInvestmentIncomeGrp
Gain Sales Ast Oth Than InvntryGainSalesAstOthThanInvntryGrp
Net Income Loss From Special EvtNetIncomeLossFromSpecialEvtGrp
Gross Profit Loss Sls Of InvntryGrossProfitLossSlsOfInvntryGrp

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$26,615ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$26,615TotalIncomeProducingActyAmt

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

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryACCOUNTING FEESCategoryTxt
Amt$2,750Amt
Net Investment Income$2,750NetInvestmentIncomeAmt

Depreciation Schedule DepreciationSchedule

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp (2 entries)

StockStockNmEOY Book ValueEOYBookValueAmtEOYFMVEOYFMVAmt
MERRILL LYNCH #4G99 SECURITIES$430,879$3,090,203
ENTERPRISE PRODUCTS PARTNER LP$70,544$131,927

Other Decreases Schedule OtherDecreasesSchedule

Other Decreases Detail OtherDecreasesDetail

FieldValueIRS element (for citing)
DescNONDEDUCTIBLE EXPENSES - PASSTHROUGHDesc
Amt$22Amt

Other Liabilities Schedule OtherLiabilitiesSchedule

Other Liabilities Detail OtherLiabilitiesDetail

FieldValueIRS element (for citing)
DescN/P - MARGIN LOANDesc
BOY Book Value$476,778BOYBookValueAmt
EOY Book Value$572,447EOYBookValueAmt

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