They gave him zakaat al-fitr but he delayed giving it until after the day of Eid because he could not find any poor people
Question

                A man lives in Italy. He is in charge of the masjid in his area, like gathering charities. He gathered/ Zakat Al-Fitr in the last Ramadaan from the Muslims to give it out to who deserves it. But he did not find needy people so he did not give it out until this day.  

Should he add this money to the expenses of the masjid he is in charge of, knowing that it does not need? Or give it out to an Islamic school in his home country, knowing that this school depends on money of charity; he also has a son in this school? Does this delaying by the imam decreases the reward of the Muslims who gave that Zakat?.
Praise be to Allah.
    Firstly: 

    Zakaat al-fitr must be paid before the Eid prayer, because of 
    the report narrated by Abu Dawood (1609) and Ibn Majaah (1827) from Ibn 
    ‘Abbaas (may Allaah be pleased with him) who said: The Messenger of Allaah 
     (peace and blessings of Allaah be upon him) enjoined zakaat al-fitr as 
    a purification for the fasting person from idle and obscene talk, and to 
    feed the poor. Whoever pays it before the (Eid) prayer, it is accepted 
    zakaah, and whoever pays it after the prayer, it is (ordinary) charity.

    Classed as hasan by al-Albaani in Saheeh Abi Dawood. 

    It says in ‘Awn al-Ma’bood Sharh Abi Dawood: It seems 
    that the one who pays zakaat al-fitr after the Eid prayer is like one who 
    did not pay it, because they both failed to pay this obligatory charity. 
    Most of the scholars are of the view that paying it before the Eid prayer is 
    only mustahabb, and they stated that it may be paid until the end of the day 
    of al-Fitr, but the hadeeth refutes that. 

    As for delaying it until after the day of Eid, Ibn Raslaan 
    said: That is haraam according to scholarly consensus, because it is zakaah, 
    so there must be sin involved in delaying it, as is the case with delaying 
    prayer until the time for it is over. End quote. 

    Based on this, the imam was wrong to delay the zakaah, and he 
    should have looked for people who are entitled to it, or sent the zakaah to 
    a country where there are people who are entitled to it. 

    Secondly: 

    If a person delays giving zakaat al-fitr until after the day 
    of Eid for no valid reason, he has sinned and he has to make it up. The 
    people of the mosque are not to blame, because they appointed someone to 
    give it on their behalf. The imam now has to give it to people who are 
    entitled to it. It is not permissible to spend it on mosque expenses. As for 
    the Islamic school, if there are poor people there who are entitled to the 
    zakaah, it is permissible to give it to them, otherwise it is not. 

    Ibn Qudaamah (may Allaah have mercy on him) said in 
    al-Mughni (2/485): If he delays it (zakaat al-fitr) until after the day 
    of Eid, he is sinning and he has to make it up. End quote. 

    In al-Mawsoo’ah al-Fiqhiyyah (43/41) it says: The 
    Maalikis, Shaafa’is and Hanbalis are of the view that the one who delays 
    zakaat al-fitr until after the day of Eid when he is able to pay it is 
    sinning and he has to make it up. End quote. 

    The Standing Committee for Issuing Fatwas was asked: Is the 
    time for paying zakaat al-fitr from after the Eid prayer until the end of 
    that day? 

    They replied: The time for paying zakaat al-fitr does not 
    start after the Eid prayer, rather it starts at sunset on the last day of 
    Ramadaan, which is the first night of the month of Shawwaal, and it ends 
    with the Eid prayer, because the Prophet  (peace and blessings of Allaah 
    be upon him) enjoined that it should be paid before the prayer, and because 
    of the report of Ibn ‘Abbaas (may Allaah be pleased with him) who said that 
    the Prophet  (peace and blessings of Allaah be upon him) said: “Whoever 
    pays it before the (Eid) prayer, it is accepted zakaah, and whoever pays it 
    after the prayer, it is (ordinary) charity.” It is permissible to pay it one 
    or two days before that because of the report of Ibn ‘Umar (may Allaah be 
    pleased with him) who said: The Messenger of Allaah  (peace and 
    blessings of Allaah be upon him) enjoined zakaat al-fitr at the end of 
    Ramadaan … at the end of which he said: And they used to give it one or two 
    days before that. But the one who delays it until after the proper time is 
    sinning, and he has to repent from delaying it and give it to the poor. End 
    quote. 

    Shaykh Ibn ‘Uthaymeen (may Allaah have mercy on him) was 
    asked: I did not pay zakaat al-fitr because Eid came suddenly, and after Eid 
    al-Fitr I kept asking about what I should do with regard to this matter. Is 
    it waived for me or do I have to pay it? What is the reason behind it? 

    He replied: Zakaat al-fitr is obligatory. Ibn ‘Umar (may 
    Allaah be pleased with him) said: The Messenger of Allaah  (peace and 
    blessings of Allaah be upon him) enjoined zakaat al-fitr. It is obligatory 
    upon every Muslim, male and female, young and old, free and slave. If it so 
    happens that Eid comes suddenly, before you can pay it, then you should pay 
    it on the day of Eid, even if that is after the prayer, because if one 
    misses the time of an obligatory act of worship for a reason, it must be 
    made up when the reason ceases to apply, because the Prophet  (peace and 
    blessings of Allaah be upon him) said concerning prayer; “Whoever forgets a 
    prayer or sleeps and misses it, let him pray it when he remembers it, for 
    there is no expiation for it other than that.” And he recited the verse 
    (interpretation of the meaning): “and perform 
    As‑Salaah (Iqaamat‑as‑Salaah) for My remembrance” [Ta-ha 20:14]. 
    End quote from Fataawa al-Shaykh Ibn ‘Uthaymeen (18/271). 

    He also said: But if he delays it for a reason, such as 
    forgetting or because there were no poor people to be found on the night 
    before Eid,  then it will be accepted from him, whether he puts it back with 
    his own wealth or leaves it until he finds a poor person comes. 

    The imam of the mosque should give this zakaah to the poor 
    and needy. If there are no poor people in his city then he should send it to 
    another city. 

    Shaykh Ibn ‘Uthaymeen (may Allaah have mercy on him) was 
    asked about transferring zakaat al-fitr, and he replied: There is nothing 
    wrong with transferring zakaat al-fitr to a city other than the city of the 
    man who gave it, if that is done for a need because there are no poor people 
    in his city. But if it is done unnecessarily, because there are people in 
    his city who could accept it, then it is not permissible according to what 
    some scholars have said. 

    End quote from Fataawa al-Shaykh Ibn ‘Uthaymeen 
    (18/318). 

    And Allaah knows best.