Nonprofit · EIN 20-4696543
LOCAL FIRST EDUCATIONAL FOUNDATION
Tax-exempt · GRAND RAPIDS, MI 49507
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $586,163 | $699,452 | -$113,289 | $39,731 | $0 | $39,731 |
| December 31, 2024 | 990 | $972,764 | $879,468 | $93,296 | $153,020 | $0 | $153,020 |
| December 31, 2023 | 990 | $506,027 | $657,928 | -$151,901 | $61,474 | $1,750 | $59,724 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $579,277
- Program service revenue
- $18,672
- Investment income
- $0
- Net income from fundraising events
- -$11,786
- Other revenue
- -$11,786
Expenses
- Grants and similar amounts paid
- $23,120
- Other salaries and wages
- $278,006
- Salaries, compensation and benefits (total)
- $324,892
- Professional fundraising fees
- $0
- Accounting fees
- $21,883
- Occupancy
- $6,576
- Travel
- $5,010
- Depreciation
- $12,658
- Program services (functional)
- $331,417
- Management and general (functional)
- $223,419
- Fundraising (functional)
- $144,616
Balance sheet and other
- Total assets, start of year
- $153,020
- Total assets, end of year
- $39,731
- Total liabilities, end of year
- $0
- Net assets, end of year
- $39,731
- Land, buildings and equipment
- $11,596
- Gross receipts
- $600,899
- Employees
- 0
- Volunteers
- 15
- Year formed
- 2006
- State of legal domicile
- MI
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TAMMY KARAS | PRESIDENT Trustee or director, Officer | 1 | $0 |
| SAMUEL SEDLECKY | TREASURER Trustee or director, Officer | 1 | $0 |
| CARLOS MARTINEZ | BOARD MEMBER Trustee or director, Officer | 1 | $0 |
| KAYLEE MORENO BURKE | SECRETARY Trustee or director, Officer | 1 | $0 |
| KYAMA KITAVI | BOARD MEMBER Trustee or director | 1 | $0 |
| BENJAMIN COCHRAN | BOARD MEMBER Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TAMMY KARAS | PRESIDENT Trustee or director, Officer | 1 | $0 |
| SAMUEL SEDLECKY | TREASURER Trustee or director, Officer | 1 | $0 |
| CARLOS MARTINEZ | SECRETARY Trustee or director, Officer | 1 | $0 |
| KAYLEE MORENO BURKE | BOARD MEMBER Trustee or director | 1 | $0 |
| KYAMA KITAVI | BOARD MEMBER Trustee or director | 1 | $0 |
| GARY GLASS | BOARD MEMBER Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHRISTINE LINDEMAN | BOARD CHAIR Trustee or director, Officer | 1 | $0 |
| ALEX PAGE | SECRETARY Trustee or director, Officer | 1 | $0 |
| SETH GETZ | BOARD MEMBER Trustee or director | 1 | $0 |
| JASON WHEELER | TREASURER Trustee or director, Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 1209 KALAMAZOO AVE SE, GRAND RAPIDS, MI 49507-1922
- In care of
- % CARLOS MICHAEL MARTINEZ CRUZ
- Principal officer (990 for 2025)
- CARLOS MARTINEZ, 1209 KALAMAZOO AVE SE, GRAND RAPIDS, MI 49507
- Signed the 990
- CARLOS MARTINEZ, PRESIDENT
- Phone
- (616) 808-3788
- Website
- WWW.LOCALFIRST.COM
- Return prepared by
- VBA CPAS
Mission
WE LEAD THE DEVELOPMENT OF AN ECONOMY GROUNDED IN LOCAL OWNERSHIP THAT MEETS THE BASIC NEEDS OF PEOPLE, BUILDS LOCAL WEALTH AND SOCIAL CAPITAL, FUNCTIONS IN HARMONY WITH OUR ECOSYSTEM, AND ENCOURAGES JOYFUL COMMUNITY.
Program accomplishments
- LOCAL FIRST EDUCATION FOUNDATION CONDUCTS COMMUNITY EDUCATION EVENTS, INCLUDING OUR GOOD FOR MICHIGAN PROGRAM, TO EDUCATE BUSINESS ON HOW TO IMPROVE THEIR, SOCIAL, ENVIRONMENTAL AND EMPLOYEE IMPACT, AND WE FACILITATE CONVERSATIONS ABOUT LOCAL OWNERSHIP AND LOCAL INVESTMENT BUILDS A MORE RESILIENT ECONOMYExpenses $308,297 · revenue $18,672
- LOCAL FIRST EDUCATION FOUNDATION WORKS WITH LOCAL BUSINESS TO HELP EDUCATE AND IMPLEMENT SUSTAINABLE BUSINESS PRACTICES AND HOW THESE PRACTICES BUILD THE COMPONENTS OF A MORE SUSTAINABLE ECONOMY.Expenses $23,120 · grants $23,120
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 | 990 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
- 20-4696543
- 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
- 2006
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S99)
- Assets (IRS master file)
- $39,731
- Income (IRS master file)
- $600,899
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $586,163 | $699,452 | $39,731 | XML |
| 990 | December 2024 | $972,764 | $879,468 | $153,020 | XML |
| 990 | December 2023 | $506,027 | $657,928 | $61,474 | XML |
| 990 | December 2022 | $389,138 | $397,308 | $214,465 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | 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 20-4696543).
Questions about LOCAL FIRST EDUCATIONAL FOUNDATION
- What is the EIN of LOCAL FIRST EDUCATIONAL FOUNDATION?
- The employer identification number (EIN) of LOCAL FIRST EDUCATIONAL FOUNDATION is 20-4696543.
- Is LOCAL FIRST EDUCATIONAL FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2006.
- Are donations to LOCAL FIRST EDUCATIONAL FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LOCAL FIRST EDUCATIONAL FOUNDATION 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 LOCAL FIRST EDUCATIONAL FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LOCAL FIRST EDUCATIONAL FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of LOCAL FIRST EDUCATIONAL FOUNDATION?
- The 990 for the year ended December 31, 2025 names CARLOS MARTINEZ.
- Who are the officers and directors of LOCAL FIRST EDUCATIONAL FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does LOCAL FIRST EDUCATIONAL FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $586,163, expenses of $699,452 and total assets of $39,731 at year end.
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All nonprofits in GRAND RAPIDS · Michigan · Community improvement and capacity building