Buiochas La Dia Foundation

990PF • Fiscal year 2024 • EIN 26-0032885

Jan 01, 2024 to Dec 31, 2024 • Filed on Aug 01, 2025

Organization Profile

1277 Calder StBeaumont, TX 77701

(409) 832-0211

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

0.00x

Higher debt load relative to assets than 63% of similar nonprofits.

2024 filings • <$500k nonprofits • Source year 2024

0.00x

Higher debt load relative to revenue than 65% of similar nonprofits.

2024 filings • <$500k nonprofits • Source year 2024

58%

Higher net margin than 92% of similar nonprofits.

2024 filings • <$500k nonprofits • Source year 2024

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2024 filings • <$500k nonprofits • Source year 2024

15%

Faster asset growth than 73% of similar nonprofits.

2024 filings • <$500k nonprofits • Annualized from 2023 to 2024

146%

Faster revenue growth than 93% of similar nonprofits.

2024 filings • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet

Liabilities / Assets63rd percentile

Assets

$102,852

Up $13,714 (+15%) from 2023

Net Assets

$102,775

Up $17,430 (+20%) from 2023

Liabilities

Down

$77

Down $3,716 (-98%) from 2023

Revenue And Expenses

Liabilities / Revenue65th percentile Net Margin92nd percentile

Revenue

$30,251

Up $17,973 (+146%) from 2023

Expenses

Down

$12,821

Down $259 (-2.0%) from 2023

Net Income

$17,430

Up $18,232 (+2273%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth73rd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

Highlighted filing

2024

Assets$102,852

Liabilities$77

Net Assets$102,775

Open 2024 Filing

Operations Trend

Revenue Growth93rd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

Highlighted filing

2024

Revenue$30,251

Expenses$12,821

Net Income$17,430

Open 2024 Filing

Jump To

Filing Snapshot

Filing Period: Jan 1, 2024 to Dec 31, 2024
Signed: Aug 1, 2025
Return Version: 2024v5.2

Compensation and Service Providers

Top Officer Pay79th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
Michael A Phelan	Pres/Trustee	-	$0	-	-
Johannah C Phelan	Vice Pres	-	$0	-	-
Marsha Jones	Secretary	-	$0	-	-

Filing and Contact Details

Filer

Filer Name: Buiochas Le Dia Foundation
EIN: 26-0032885
Phone: 4098320211
Address: 1277 Calder St, Beaumont, TX 77701

Signing Officer

Name: Michael A Phelan
Title: President
Signed: 2025-08-01
Discuss with paid preparer: Yes

Preparer

Firm: Wathen DeShong & Juncker LLP
Address: 4140 Gladys Avenue Suite 101, Beaumont, TX 77706
Preparer: Troy W Domingue
Phone: 4098381605

Raw XML Appendix325 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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InvestmentsCorpStockSchedule/InvestmentsCorporateStockGrp/EOYBookValueAmt	0	4316
InvestmentsCorpStockSchedule/InvestmentsCorporateStockGrp/EOYBookValueAmt	1	12848
InvestmentsCorpStockSchedule/InvestmentsCorporateStockGrp/EOYBookValueAmt	2	15514
InvestmentsCorpStockSchedule/InvestmentsCorporateStockGrp/EOYBookValueAmt	3	6283
InvestmentsCorpStockSchedule/InvestmentsCorporateStockGrp/EOYBookValueAmt	4	9426
InvestmentsCorpStockSchedule/InvestmentsCorporateStockGrp/EOYBookValueAmt	5	3318
InvestmentsCorpStockSchedule/InvestmentsCorporateStockGrp/EOYBookValueAmt	6	5400
InvestmentsCorpStockSchedule/InvestmentsCorporateStockGrp/EOYBookValueAmt	7	6488
InvestmentsCorpStockSchedule/InvestmentsCorporateStockGrp/EOYFMVAmt	0	3464
InvestmentsCorpStockSchedule/InvestmentsCorporateStockGrp/EOYFMVAmt	1	15323
InvestmentsCorpStockSchedule/InvestmentsCorporateStockGrp/EOYFMVAmt	2	19685
InvestmentsCorpStockSchedule/InvestmentsCorporateStockGrp/EOYFMVAmt	3	47942
InvestmentsCorpStockSchedule/InvestmentsCorporateStockGrp/EOYFMVAmt	4	7998
InvestmentsCorpStockSchedule/InvestmentsCorporateStockGrp/EOYFMVAmt	5	3420
InvestmentsCorpStockSchedule/InvestmentsCorporateStockGrp/EOYFMVAmt	6	5372
InvestmentsCorpStockSchedule/InvestmentsCorporateStockGrp/EOYFMVAmt	7	6112
InvestmentsCorpStockSchedule/InvestmentsCorporateStockGrp/StockNm	0	400 shs Apollo Commercial RL
InvestmentsCorpStockSchedule/InvestmentsCorporateStockGrp/StockNm	1	700 shs Ares Capital Corp
InvestmentsCorpStockSchedule/InvestmentsCorporateStockGrp/StockNm	2	183 shs ExxonMobil Corp
InvestmentsCorpStockSchedule/InvestmentsCorporateStockGrp/StockNm	3	200 shs JP Morgan Chase & Co
InvestmentsCorpStockSchedule/InvestmentsCorporateStockGrp/StockNm	4	24 shs Pioneer Natural Resources Co
InvestmentsCorpStockSchedule/InvestmentsCorporateStockGrp/StockNm	5	100 shs Bristol-Myers Squibb Co
InvestmentsCorpStockSchedule/InvestmentsCorporateStockGrp/StockNm	6	200 shs Verizon Communications
InvestmentsCorpStockSchedule/InvestmentsCorporateStockGrp/StockNm	7	300 shs Cion Invt Corp
InvestmentsCorpStockSchedule/InvestmentsCorporateStockGrp/StockNm	8	40 shs Nvidia Corp
InvestmentsCorpStockSchedule/InvestmentsCorporateStockGrp/StockNm	9	400 shs Oaktree Specialty Lending Corp
InvestmentsOtherSchedule2/InvestmentsOtherGrp/BookValueAmt	0	14432
InvestmentsOtherSchedule2/InvestmentsOtherGrp/BookValueAmt	1	4830
InvestmentsOtherSchedule2/InvestmentsOtherGrp/BookValueAmt	2	3041
InvestmentsOtherSchedule2/InvestmentsOtherGrp/BookValueAmt	3	8528
InvestmentsOtherSchedule2/InvestmentsOtherGrp/CategoryOrItemTxt	0	3600 shs Energy Transfer LP
InvestmentsOtherSchedule2/InvestmentsOtherGrp/CategoryOrItemTxt	1	700 shs Enterprise Products Partners LP
InvestmentsOtherSchedule2/InvestmentsOtherGrp/CategoryOrItemTxt	2	100 shs Alps ETF Trust Alerian MLP ETF
InvestmentsOtherSchedule2/InvestmentsOtherGrp/CategoryOrItemTxt	3	200 shs MPLX LP
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InvestmentsOtherSchedule2/InvestmentsOtherGrp/EOYFMVAmt	1	21952
InvestmentsOtherSchedule2/InvestmentsOtherGrp/EOYFMVAmt	2	4816
InvestmentsOtherSchedule2/InvestmentsOtherGrp/EOYFMVAmt	3	9572
InvestmentsOtherSchedule2/InvestmentsOtherGrp/ListedAtCostOrFMVCd	0	AT COST
InvestmentsOtherSchedule2/InvestmentsOtherGrp/ListedAtCostOrFMVCd	1	AT COST
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IRS990PF/AnalysisIncomeProducingActyGrp/OtherRevenueDescribedGrp/Desc	0	PTP Investment Income
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IRS990PF/AnalysisOfRevenueAndExpenses/InterestOnSavNetInvstIncmAmt	0	40
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IRS990PF/AnalysisOfRevenueAndExpenses/NetInvestmentIncomeAmt	0	4584
IRS990PF/AnalysisOfRevenueAndExpenses/OtherExpensesRevAndExpnssAmt	0	81
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IRS990PF/AnalysisOfRevenueAndExpenses/TotOprExpensesDsbrsChrtblAmt	0	0
IRS990PF/AnalysisOfRevenueAndExpenses/TotOprExpensesNetInvstIncmAmt	0	0
IRS990PF/AnalysisOfRevenueAndExpenses/TotOprExpensesRevAndExpnssAmt	0	2821
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IRS990PF/Form990PFBalanceSheetsGrp/OtherInvestmentsEOYAmt	0	30831
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IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/PersonNm	0	Michael A Phelan
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/PersonNm	1	Johannah C Phelan
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IRS990PF/StatementsRegardingActy4720Grp/UncorrectedPriorActsInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/UncorrectedPYJeopardyInvstInd	0	false
IRS990PF/StatementsRegardingActy4720Grp/UndistributedIncomePYInd	0	false
IRS990PF/StatementsRegardingActyGrp/ActivitiesNotPreviouslyRptInd	0	false
IRS990PF/StatementsRegardingActyGrp/AtLeast5000InAssetsInd	0	true
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IRS990PF/StatementsRegardingActyGrp/DonorAdvisedFundInd	0	false
IRS990PF/StatementsRegardingActyGrp/ForeignAccountsQuestionInd	0	false
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IRS990PF/StatementsRegardingActyGrp/Form990PFFiledWithAttyGenInd	0	true
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IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/AddressLine1Txt	0	1277 Calder St
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/CityNm	0	Beaumont
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/StateAbbreviationCd	0	TX
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/ZIPCd	0	777011704
IRS990PF/StatementsRegardingActyGrp/MoreThan100SpentInd	0	false
IRS990PF/StatementsRegardingActyGrp/NewSubstantialContributorsInd	0	false
IRS990PF/StatementsRegardingActyGrp/OrganizationDissolvedEtcInd	0	false
IRS990PF/StatementsRegardingActyGrp/OrgReportOrRegisterStateCd	0	TX
IRS990PF/StatementsRegardingActyGrp/OwnControlledEntityInd	0	false
IRS990PF/StatementsRegardingActyGrp/PersonsWithBooksName/BusinessNameLine1Txt	0	Michael A Phelan
IRS990PF/StatementsRegardingActyGrp/PhoneNum	0	4098320211
IRS990PF/StatementsRegardingActyGrp/PrivateOperatingFoundationInd	0	false
IRS990PF/StatementsRegardingActyGrp/Section508eRqrSatisfiedInd	0	true
IRS990PF/StatementsRegardingActyGrp/UnrelatedBusIncmOverLimitInd	0	false
IRS990PF/StatementsRegardingActyGrp/WebsiteAddressTxt	0	N/A
IRS990PF/SupplementaryInformationGrp/ContributingManagerNm	0	Michael A Phelan
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt	0	10000
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt	0	Education Programming
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt	0	St Anne Catholic School
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientFoundationStatusTxt	0	NC
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientRelationshipTxt	0	N/A
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt	0	375 North 11th Street
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm	0	Beaumont
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd	0	TX
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd	0	77702
IRS990PF/SupplementaryInformationGrp/OnlyContriToPreselectedInd	0	X
IRS990PF/SupplementaryInformationGrp/TotalGrantOrContriPdDurYrAmt	0	10000
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/LoansOrLoanGuaranteesInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PerformanceOfServicesEtcInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PurchaseOfAssetsNonchrtblEOInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/ReimbursementArrangementsInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RelationshipsNonchrtblEOInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RentalOfFacilitiesOthAssetsInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SalesOrExchangesOfAssetsInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SharingOfFacilitiesEtcInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOfCashToNonchrtblEOInd	0	false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOtherAssetNonchrtblEOInd	0	false
IRS990PF/UndistributedIncomeGrp/AppliedToCurrentYearAmt	0	9355
IRS990PF/UndistributedIncomeGrp/DistributableAsAdjustedAmt	0	9355
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr1Amt	0	1717
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr2Amt	0	2303
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovToNextYrAmt	0	4665
IRS990PF/UndistributedIncomeGrp/ExcessFromCurrentYearAmt	0	645
IRS990PF/UndistributedIncomeGrp/ExcessFromYear1Amt	0	1717
IRS990PF/UndistributedIncomeGrp/ExcessFromYear2Amt	0	2303
IRS990PF/UndistributedIncomeGrp/QualifyingDistributionsAmt	0	10000
IRS990PF/UndistributedIncomeGrp/RemainingDistriFromCorpusAmt	0	645
IRS990PF/UndistributedIncomeGrp/TotalCorpusAmt	0	4665
IRS990PF/UndistributedIncomeGrp/TotalExcessDistributionCyovAmt	0	4020
IRS990PF/UndistributedIncomeGrp/TreatedAsDistriFromCorpusAmt	0	0
IRS990PF/UndistributedIncomeGrp/UndistributedIncomeCYAmt	0	0
IRS990ScheduleB/ContributorInformationGrp/ContributorNum	0	1
IRS990ScheduleB/ContributorInformationGrp/ContributorPersonNm	0	Michael A Phelan
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1Txt	0	PO Box 1951
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/CityNm	0	Beaumont
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/StateAbbreviationCd	0	TX
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCd	0	77704
IRS990ScheduleB/ContributorInformationGrp/NoncashContributionInd	0	X
IRS990ScheduleB/ContributorInformationGrp/PersonContributionInd	0	X
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt	0	25883
IRS990ScheduleB/GeneralRuleInd	0	X
IRS990ScheduleB/NonCashPropertyContributionGrp/ContributorNum	0	1
IRS990ScheduleB/NonCashPropertyContributionGrp/FairMarketValueAmt	0	9363
IRS990ScheduleB/NonCashPropertyContributionGrp/NoncashPropertyDesc	0	500 shares Energy Transfer LP
IRS990ScheduleB/NonCashPropertyContributionGrp/ReceivedDt	0	2024-12-20
IRS990ScheduleB/Organization501c3ExemptPFInd	0	X
OtherAssetsSchedule/OtherAssetsScheduleGrp/Desc	0	Investment income Receivable
OtherAssetsSchedule/OtherAssetsScheduleGrp/EOYBookValueAmt	0	15
OtherAssetsSchedule/OtherAssetsScheduleGrp/EOYFMVAmt	0	15
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc	0	Taxes & License
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt	0	81
OtherIncomeSchedule2/OtherIncomeDetail/Desc	0	PTP Investment Income
OtherIncomeSchedule2/OtherIncomeDetail/NetInvestmentIncomeAmt	0	-857
OtherIncomeSchedule2/OtherIncomeDetail/RevenueAndExpensesPerBooksAmt	0	-857
ReturnHeader/BuildTS	0	2025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	true
ReturnHeader/BusinessOfficerGrp/PersonNm	0	Michael A Phelan
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	President
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2025-08-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	Buiochas Le Dia Foundation
ReturnHeader/Filer/BusinessNameControlTxt	0	BUIO
ReturnHeader/Filer/EIN	0	260032885
ReturnHeader/Filer/PhoneNum	0	4098320211
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	1277 Calder St
ReturnHeader/Filer/USAddress/CityNm	0	Beaumont
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	TX
ReturnHeader/Filer/USAddress/ZIPCd	0	77701
ReturnHeader/IRSResponsiblePrtyInfoCurrInd	0	true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN	0	741694817
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	Wathen DeShong & Juncker LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	4140 Gladys Avenue Suite 101
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	Beaumont
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	77706
ReturnHeader/PreparerPersonGrp/PhoneNum	0	4098381605
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	Troy W Domingue
ReturnHeader/ReturnTs	0	2025-08-01T11:25:18-07:00
ReturnHeader/ReturnTypeCd	0	990PF
ReturnHeader/TaxPeriodBeginDt	0	2024-01-01
ReturnHeader/TaxPeriodEndDt	0	2024-12-31
ReturnHeader/TaxYr	0	2024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990PFDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $102,852
Liabilities: $77
Net assets: $102,775
Revenue: $30,251
Expenses: $12,821
Net income: $17,430

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2024Detailed filing. Detailed filing data is available for this year.	$1.03	$0.00	$1.03	$0.30	$0.13	$0.17
2023Detailed filing. Detailed filing data is available for this year.	$0.89	$0.04	$0.85	$0.12	$0.13	$0.01
2022Detailed filing. Detailed filing data is available for this year.	$0.96	$0.10	$0.86	$0.31	$0.23	$0.07