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Blue Waters Foundation

  • Boca Grande, FL
  • Tax-exempt since Sept. 2011
  • EIN: 27-4297287

Organization summary

Type of Nonprofit

Designated as a Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Category: Philanthropy, Voluntarism and Grantmaking Foundations / Private Grantmaking Foundations (NTEE)

Donations to this organization are tax deductible.

Summary charts: organization finances over time

Revenue
$134k (2024)

Expenses
$169k (2024)

Total Assets
$2.15M (2024)

Total Liabilities
$0 (2024)

Years with missing data
Source: Form 990 tax filings from 2011 to 2024

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2024

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$134,127
Expenses
$169,384
Net Income
-$35,257
Net Assets
$2,146,901
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $8,422
6.3%
Dividends $86,530
64.5%
Sales of Assets $38,920
29.0%
Other Income $255
0.2%
Notable Expenses Percent of Total Expenses
Charitable Disbursements $151,690
89.6%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $2,146,901
Total Liabilities $0
Net Assets $2,146,901
Compensation
Key Employees and Officers Compensation Other
Kristin Elbert (President/Secretary) $0 $0
Phillip Elbert (Vice President/Treasurer) $0 $0
Charles W Elbert (Director) $0 $0
Linlee Elbert (Director) $0 $0
Lauren E Mccourt (Director) $0 $0
James P Mccourt Iii (Director) $0 $0
+ View more people

Document Links

990-PF
Filed on May 8, 2025

Primary tax return for a private foundation's activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$123,081
Expenses
$206,263
Net Income
-$83,182
Net Assets
$2,181,930
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $6,162
5.0%
Dividends $84,238
68.4%
Sales of Assets $32,635
26.5%
Other Income $46
0.0%
Notable Expenses Percent of Total Expenses
Charitable Disbursements $188,190
91.2%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $2,181,930
Total Liabilities $0
Net Assets $2,181,930
Compensation
Key Employees and Officers Compensation Other
Kristin Elbert (President/Secretary) $0 $0
Phillip Elbert (Vice President/Treasurer) $0 $0
Charles W Elbert (Director) $0 $0
Linlee Elbert (Director) $0 $0
Lauren E Mccourt (Director) $0 $0
James P Mccourt Iii (Director) $0 $0
+ View more people

Document Links

990-PF
Filed on April 30, 2024

Primary tax return for a private foundation's activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$138,633
Expenses
$200,849
Net Income
-$62,216
Net Assets
$2,265,354
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $0
Dividends $78,655
56.7%
Sales of Assets $59,944
43.2%
Other Income $34
0.0%
Notable Expenses Percent of Total Expenses
Charitable Disbursements $181,062
90.1%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $2,265,354
Total Liabilities $0
Net Assets $2,265,354
Compensation
Key Employees and Officers Compensation Other
Kristin Elbert (President/Secretary) $0 $0
Phillip Elbert (Vice President/Treasurer) $0 $0
Charles W Elbert (Director) $0 $0
Linlee Elbert (Director) $0 $0
Lauren E Mccourt (Director) $0 $0
James P Mccourt Iii (Director) $0 $0
+ View more people

Document Links

990-PF
Filed on May 4, 2023

Primary tax return for a private foundation's activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$162,413
Expenses
$187,201
Net Income
-$24,788
Net Assets
$2,327,997
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $10,000
6.2%
Interest Revenue $0
Dividends $79,169
48.7%
Sales of Assets $73,235
45.1%
Other Income $9
0.0%
Notable Expenses Percent of Total Expenses
Charitable Disbursements $168,637
90.1%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $2,327,997
Total Liabilities $0
Net Assets $2,327,997
Compensation
Key Employees and Officers Compensation Other
Kristin Elbert (President/Secretary) $0 $0
Phillip Elbert (Vice President/Treasurer) $0 $0
Charles W Elbert (Director) $0 $0
Linlee Elbert (Director) $0 $0
Lauren E Mccourt (Director) $0 $0
James P Mccourt Iii (Director) $0 $0
+ View more people

Document Links

990-PF
Filed on May 10, 2022

Primary tax return for a private foundation's activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$96,596
Expenses
$215,721
Net Income
-$119,125
Net Assets
$2,352,302
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $1
0.0%
Dividends $81,641
84.5%
Sales of Assets $14,947
15.5%
Other Income $7
0.0%
Notable Expenses Percent of Total Expenses
Charitable Disbursements $199,392
92.4%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $2,352,303
Total Liabilities $1
Net Assets $2,352,302
Compensation
Key Employees and Officers Compensation Other
Kristin Elbert (President/Secretary) $0 $0
Phillip Elbert (Vice President/Treasurer) $0 $0
Charles W Elbert (Director) $0 $0
Linlee Elbert (Director) $0 $0
Lauren E Elbert (Director) $0 $0
James P Mccourt Iii (Director) $0 $0
+ View more people

Document Links

990-PF
Filed on May 13, 2021

Primary tax return for a private foundation's activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$94,040
Expenses
$205,990
Net Income
-$111,950
Net Assets
$2,869,465
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $0
Dividends $94,032
100.0%
Sales of Assets $0
Other Income $8
0.0%
Notable Expenses Percent of Total Expenses
Charitable Disbursements $182,750
88.7%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $2,869,465
Total Liabilities $0
Net Assets $2,869,465

Document Links

990-PF

Primary tax return for a private foundation's activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2018

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990-PF

Primary tax return for a private foundation's activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2017

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990-PF

Primary tax return for a private foundation's activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2016

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990-PF

Primary tax return for a private foundation's activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$156,971
Expenses
$170,507
Net Income
-$13,536
Net Assets
$2,692,782
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $0
Dividends $95,850
61.1%
Sales of Assets $46,366
29.5%
Other Income $14,755
9.4%
Notable Expenses Percent of Total Expenses
Charitable Disbursements $170,483
100.0%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $2,692,782
Total Liabilities $0
Net Assets $2,692,782

Document Links

990-PF

Primary tax return for a private foundation's activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$180,540
Expenses
$168,960
Net Income
$11,580
Net Assets
$2,891,857
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $0
Dividends $109,024
60.4%
Sales of Assets $54,789
30.3%
Other Income $16,727
9.3%
Notable Expenses Percent of Total Expenses
Charitable Disbursements $153,490
90.8%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $2,891,857
Total Liabilities $0
Net Assets $2,891,857

Document Links

990-PF

Primary tax return for a private foundation's activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$61,940
Expenses
$163,726
Net Income
-$101,786
Net Assets
$2,880,277
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $0
Dividends $106,684
> 100%
Sales of Assets $0
Other Income $1,737
2.8%
Notable Expenses Percent of Total Expenses
Charitable Disbursements $148,757
90.9%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $2,880,277
Total Liabilities $0
Net Assets $2,880,277

Document Links

990-PF

Primary tax return for a private foundation's activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$51,239
Expenses
$159,516
Net Income
-$108,277
Net Assets
$2,806,660
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $0
Dividends $95,259
> 100%
Sales of Assets $0
Other Income $7,828
15.3%
Notable Expenses Percent of Total Expenses
Charitable Disbursements $144,983
90.9%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $2,806,660
Total Liabilities $0
Net Assets $2,806,660

Document Links

990-PF

Primary tax return for a private foundation's activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$113,837
Expenses
$140,218
Net Income
-$26,381
Net Assets
$2,760,419
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $7
0.0%
Dividends $177,750
> 100%
Sales of Assets $0
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $138,098
98.5%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $2,760,419
Total Liabilities $0
Net Assets $2,760,419

Document Links

990-PF

Primary tax return for a private foundation's activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990-PF

Primary tax return for a private foundation's activities, finances, and governance

PDF

About This Data

What Is This Data?

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

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About Nonprofit Explorer

Nonprofit Explorer

Browse millions of annual returns filed by tax-exempt organizations with ProPublica’s Nonprofit Explorer. See details like executive compensation, revenue, expenses and more. Search for an organization or a person, or search the full text of filings.

By Andrea Suozzo, Alec Glassford, Ash Ngu and Brandon Roberts.

Design by Jeff Frankl. Additional development by Ken Schwencke, Mike Tigas, and Sisi Wei.

E-file viewer adapted from IRS e-File Viewer by Ben Getson. Code for scraping audit documents adapated from Govwiki.

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