Big Guy Foundation INC

Private foundation / grantmaker Mill Neck, NY EIN 54-2118808 NTEE T22
Revenue
$60K
▼ -65%
FY2025 · Pt VIII · Ln 12
Expenses
$82K
▼ -42%
FY2025 · Pt IX · Ln 25
Net assets
$-13K
FY2025 · Pt X · Ln 32
To programs
Not filed
Revenue & expenses by yearFY2020–FY2025
Revenue
$60K
FY2025▼ -65%
Expenses
$82K
FY2025▼ -42%

A private foundation based in Mill Neck, NY.

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Tax-deductible?
Yes
Per the IRS master file. Details →
Can I give now?
No revocation on IRS record
Not on the IRS revocation list. Details →
Filing up to date?
Yes — filed FY2025
Foundation funders?
Not on file
Spent on programs?
Not on file
Size and trend
<$100K
↓ -65% vs prior year Details →

Form 990 for the fiscal year ending December 2025 (IRS tax year 2025).


A private foundation based in Mill Neck, NY.

Type
Private foundation / grantmaker · Foundations & Grantmakers
Location
Mill Neck, NY
Filings
6 on file (2020–2025)
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Provided by the organization

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Total assets
12K
deployed as grants and operations
Grants paid
82K
in FY2025
Grants made
37grants
total in period
Payout rate
662%
of assets (5% rule)

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Who They Fund

Part XV · grants paid · 37 grants · $82K · 2025–2025
Sabrina MonterrosoFY2025$9,000
Hunter GonzalezFY2025$8,000
Micaela AranaFY2025$7,500
Darlin CanalesFY2025$7,000
Alison AcostaFY2025$5,000
St Thomas Aquinas CollegeFY2025$5,000
Carlos AranaFY2025$4,876
Nigist LegesseFY2025$4,000
Alyssa SmithFY2025$3,750
Abraham Diaz GomezFY2025$3,500
Emerson RonquilloFY2025$3,500
Andy RiveraFY2025$2,000
Cynthia TejerinaFY2025$1,750
Little Shelter Animal AdoptionFY2025$1,500
Melanoma Research FoundationFY2025$1,500
Janelly VazquezFY2025$1,425
Boys and Girls Clubs of AmericaFY2025$1,000
Kc Pet ProjectFY2025$1,000
See all 37 grants →

Grantmaking Profile

Patterns in foundation giving
Average grantPart XV$2K
Median grantPart XV$1K
Largest grantPart XV$9K

Summary of the Filing

Part I · fiscal year 2025 · Form 990-PF
Total assets
$12K
FY2025▼ -64%
Total liabilities
$26K
FY2025▲ +8%
Total assetsPt II$12K

Identity & Classification

Form 990 Header · IRS Business Master File
Legal name (IRS)Hdr · item CBig Guy Foundation INC
EINHdr · item D54-2118808
Principal addressHdr · item CMill Neck, NY
WebsiteHdr · item Jnone reported
State of legal domicileHdr · item MNY
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFFoundations & Grantmakers (T22)
Ruling yearIRS BMFOct 2004

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1apending
Independent voting membersPt VI · Ln 1bpending
Conflict-of-interest policyPt VI · Ln 12a—
Whistleblower policyPt VI · Ln 13—
Document retention policyPt VI · Ln 14—
CEO/top-official compensation independently reviewedPt VI · Ln 15a—
Family or business relationships among officers/directorsPt VI · Ln 2—

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
President
$0Pt VII · Sec A
Executive Vice President Secretary Treasurer
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Assistant Secretary
$0Pt VII · Sec A
Assistant Secretary
$0Pt VII · Sec A
Assistant Secretary
$0Pt VII · Sec A
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Statement of Revenue

Part VIII
Contributions & grants100%$60K
Total revenueLn 12$60K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Grants & contributions paid $1.00 Operating & administrative $0.00
Grants & contributions paid100%$82K
Operating & administrative$195
Total functional expensesLn 25$82K

Balance Sheet

Part X · end of year
CashLn 1$12K
Total assetsLn 16$12K
Total liabilitiesLn 26$26K
Total net assetsLn 32$-13K
Months of cash on handcomputed1.8

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Payout rate
Grants paid $0 · Total assets $12K
0%
Where the money comes from
Contribution dependence
Contributions & grants — · Total revenue $60K
—
Government reliance
not reported
Earned-income share
not reported
Investment reliance
Investment income $0 · Total revenue $60K
0%
Program self-sufficiency
not reported
Growth & trend
Revenue growth (YoY)
This year $60K · Prior year $170K
-65%
Revenue CAGR
FY2020 $509K · FY2025 $60K
-35%
Net-asset trend (YoY)
End of year $-13K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $60K · Expenses $82K
-37%
Liabilities-to-Assets
Total liabilities — · Total assets $12K
—
Net-asset ratio
Net assets $-13K · Total assets $12K
-109%
People & payroll
Highest Reported Total Compensation
Individual Sean Carusi · Reported title President · Highest reported compensation $0 · Total expenses $82K
0%
Personnel share
not reported
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Revenue growth -65%——

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$60K revenue · viewing · ⤓ 990 PDF
FY2024$170K revenue · ⤓ 990 PDF
FY2023$78K revenue · ⤓ 990 PDF
FY2022$169K revenue · ⤓ 990 PDF
FY2021$134K revenue · ⤓ 990 PDF
FY2020$509K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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