Nonprofit · EIN 13-3168245
FOUNDATION FOR A COURSE IN MIRACLES INC
Tax-exempt · HENDERSON, NV 89014
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $572,312 | $712,157 | -$139,845 | $6,467,361 | $15,515 | $6,451,846 |
| December 31, 2023 | 990 | $497,099 | $685,577 | -$188,478 | $6,818,659 | $22,059 | $6,796,600 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $159,326
- Program service revenue
- $26,573
- Investment income
- $231,896
- Royalties
- $60,689
- Net rental income
- -$10,530
- Net income from sales of inventory
- $103,239
- Other revenue
- $154,517
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $191,317
- Other salaries and wages
- $219,923
- Salaries, compensation and benefits (total)
- $466,010
- Professional fundraising fees
- $0
- Legal fees
- $17,091
- Accounting fees
- $18,177
- Occupancy
- $25,945
- Travel
- $632
- Depreciation
- $22,531
- Program services (functional)
- $564,294
- Management and general (functional)
- $147,863
Balance sheet and other
- Total assets, start of year
- $6,818,659
- Total assets, end of year
- $6,467,361
- Total liabilities, end of year
- $15,515
- Net assets, end of year
- $6,451,846
- Land, buildings and equipment
- $770,198
- Publicly traded securities
- $5,444,661
- Net assets without donor restrictions
- $6,451,846
- Gross receipts
- $1,414,729
- Employees
- 7
- Year formed
- 1982
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DAVID SALOUR | PRESIDENT/TR Trustee or director, Officer | 30 | $120,000 | $12,147 |
| MARK SALOUR | SECRETARY Trustee or director, Officer | 5 | $59,170 | $0 |
| ALYSSA JUSKOWITZ | DIRECTOR Trustee or director | – | $0 | $0 |
| KEVIN MURPHY | DIRECTOR Trustee or director | – | $0 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DAVID SALOUR | PRESIDENT/TR Trustee or director, Officer | 30 | $116,000 | $11,213 |
| MARK SALOUR | SECRETARY Trustee or director, Officer | 5 | $55,343 | $0 |
| JEAN BOUTIN | RESIGNED 1/3 Trustee or director | – | $0 | $0 |
| ALYSSA JUSKOWITZ | DIRECTOR Trustee or director | – | $0 | $0 |
| KEVIN MURPHY | DIRECTOR Trustee or director | – | $0 | $0 |
| HANNAH NAKHSHAB | DECEASED 1/1 Trustee or director | – | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 375 NORTH STEPHANIE STREET, HENDERSON, NV 89014-8771
- Principal officer (990 for 2024)
- DAVID SALOUR, 375 N STEPHANIE STREET SUITE 2311, HENDERSON, NV 89014
- Signed the 990
- DAVID SALOUR, PRESIDENT/TREASURER
- Phone
- (951) 296-6261
- Website
- WWW.FACIM.ORG
- Return prepared by
- RBT CPAS LLP
Mission
THE FOUNDATION HOLDS CLASSES AND WORKSHOPS AIMED AT HELPING STUDENTS OF A COURSE IN MIRACLES TO UNDERSTAND THE TEACHINGS OF FORGIVENESS, TO INTEGRATE ITS PRINCIPLES INTO THEIR LIVES, AND TO DEVELOP A BETTER RELATIONSHIP WITH THE HOLY SPIRIT.
Program accomplishments
- THE FOUNDATION HOLDS CLASSES AND WORKSHOPS AIMED AT HELPING STUDENTS OF A COURSE IN MIRACLES TO UNDERSTAND THE TEACHINGS OF FORGIVENESS, TO INTEGRATE ITS PRINCIPLES INTO THEIR LIVES, AND TO DEVELOP A BETTER RELATIONSHIP WITH THE HOLY SPIRIT.Expenses $564,294 · revenue $26,573
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 13-3168245
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1983
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $6,467,361
- Income (IRS master file)
- $1,414,729
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $572,312 | $712,157 | $6,467,361 | IRS |
| 990 | December 2023 | $497,099 | $685,577 | $6,818,659 | XML |
| 990 | December 2022 | $493,902 | $686,421 | $6,935,336 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 13-3168245).
Questions about FOUNDATION FOR A COURSE IN MIRACLES INC
- What is the EIN of FOUNDATION FOR A COURSE IN MIRACLES INC?
- The employer identification number (EIN) of FOUNDATION FOR A COURSE IN MIRACLES INC is 13-3168245.
- Is FOUNDATION FOR A COURSE IN MIRACLES INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1983.
- Are donations to FOUNDATION FOR A COURSE IN MIRACLES INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FOUNDATION FOR A COURSE IN MIRACLES INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of FOUNDATION FOR A COURSE IN MIRACLES INC due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FOUNDATION FOR A COURSE IN MIRACLES INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of FOUNDATION FOR A COURSE IN MIRACLES INC?
- The 990 for the year ended December 31, 2024 names DAVID SALOUR.
- Who are the officers and directors of FOUNDATION FOR A COURSE IN MIRACLES INC?
- The 990 for the year ended December 31, 2024 lists 4 people; 2 received compensation from the organization, the highest $120,000 (DAVID SALOUR, PRESIDENT/TR).
- How much revenue does FOUNDATION FOR A COURSE IN MIRACLES INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $572,312, expenses of $712,157 and total assets of $6,467,361 at year end.
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