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Nonprofit · EIN 23-2588172

BEFESA COMMUNITY FUND

Tax-exempt · PALMERTON, PA 18071

Financials

$38K$44K2023$32K$32K2024$32K$24K2025
Revenue Expenses · by fiscal year end
Financials of BEFESA COMMUNITY FUND by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-PF$31,688$23,908$7,780$100,207$0$100,207
December 31, 2024990-PF$32,082$31,859$223$92,427$0$92,427
December 31, 2023990-PF$37,578$44,391-$6,813$92,204$0$92,204
Financial details: 990-PF for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$30,000
Interest
$1,688

Expenses

Grants and similar amounts paid
$23,000
Disbursements for charitable purposes
$23,000
Excise tax on investment income
$23

Balance sheet and other

Total assets, start of year
$92,427
Total assets, end of year
$100,207
Total liabilities, end of year
$0
Net assets, end of year
$100,207
Fair market value of assets
$100,206
Qualifying distributions
$23,000
Net investment income
$1,688

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-PF for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
Rory Koons
295 Springhouse Lane, Palmerton, PA 18071
President2$0
Debra Lutz
110 Harvard Avenue, Palmerton, PA 18071
Secretary2$0
Lisa Snell Kern
220 Edgement Avenue, Palmerton, PA 18071
Treasurer2$0
Thomas Smelas
4841 Hilton Road, Schnecksville, PA 18078
Vice president2$0
990-PF for the year ended December 31, 2024: 4 people
NameTitleHours / weekCompensation
Rory Koons
295 Springhouse Lane, Palmerton, PA 18071
President2$0
Debra Lutz
110 Harvard Avenue, Palmerton, PA 18071
Secretary2$0
Lisa Snell Kern
220 Edgement Avenue, Palmerton, PA 18071
Treasurer2$0
Thomas Smelas
4841 Hilton Road, Schnecksville, PA 18078
Vice president2$0
990-PF for the year ended December 31, 2023: 4 people
NameTitleHours / weekCompensation
Rory Koons
295 Springhouse Lane, Palmerton, PA 18071
President2$0
Debra Lutz
110 Harvard Avenue, Palmerton, PA 18071
Secretary2$0
Lisa Snell Kern
220 Edgement Avenue, Palmerton, PA 18071
Treasurer2$0
Thomas Smelas
4841 Hilton Road, Schnecksville, PA 18078
Vice president2$0

Address and contacts

Address (IRS master file)
PO BOX 351, PALMERTON, PA 18071-0351
In care of
% CHARLES H CAMPTON CHAIRMAN
Signed the 990-PF
Rory Koons, President
Phone
(610) 826-6387
Return prepared by
Francis X Mullane Inc

What it must file and when

IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-PF on file
2024December 31, 2024May 15, 2025990-PF on file
2023December 31, 2023May 15, 2024990-PF on file

IRS record

EIN
23-2588172
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Private operating foundation
Donations deductible (Pub 78)
Private operating foundation, 50% limit
Exempt since
1990
Accounting year ends
December
Files
Form 990-PF
Assets (IRS master file)
$100,207
Income (IRS master file)
$31,688

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFDecember 2025$31,688$23,908$100,207XML
990-PFDecember 2024$32,082$31,859$92,427XML
990-PFDecember 2023$37,578$44,391$92,204XML
990-PFDecember 2022–––IRS
990-PFDecember 2021–––IRS
990-PFDecember 2020–––IRS
990-PFDecember 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 23-2588172).

Questions about BEFESA COMMUNITY FUND

What is the EIN of BEFESA COMMUNITY FUND?
The employer identification number (EIN) of BEFESA COMMUNITY FUND is 23-2588172.
Is BEFESA COMMUNITY FUND tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1990.
Are donations to BEFESA COMMUNITY FUND tax-deductible?
Yes. It is listed in IRS Publication 78 (Private operating foundation, 50% limit).
Which annual return does BEFESA COMMUNITY FUND file?
Form 990-PF. Private foundations file every year.
When is the next return of BEFESA COMMUNITY FUND 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 BEFESA COMMUNITY FUND last file with the IRS?
The latest return in the IRS public files is the 990-PF for the year ended December 2025.
Who are the officers and directors of BEFESA COMMUNITY FUND?
The 990-PF for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
How much revenue does BEFESA COMMUNITY FUND have?
On its 990-PF for the year ended December 31, 2025 it reported revenue of $31,688, expenses of $23,908 and total assets of $100,207 at year end.

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