Nonprofit · EIN 23-7099403
ESA FOUNDATION
Tax-exempt (reinstated) · FORT COLLINS, CO 80528
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $866,096 | $400,344 | $465,752 | $6,352,600 | $204,966 | $6,147,634 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $73,706
- Membership dues
- $44,110
- Program service revenue
- $330,218
- Investment income
- $462,172
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $245,736
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $1,086
- Travel
- $7,548
- Program services (functional)
- $296,892
- Management and general (functional)
- $103,452
Balance sheet and other
- Total assets, start of year
- $5,927,119
- Total assets, end of year
- $6,352,600
- Total liabilities, end of year
- $204,966
- Net assets, end of year
- $6,147,634
- Publicly traded securities
- $5,816,582
- Net assets without donor restrictions
- $267,603
- Net assets with donor restrictions
- $5,880,031
- Gross receipts
- $866,096
- Employees
- 0
- Volunteers
- 1,034
- Year formed
- 1970
- State of legal domicile
- CO
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 | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| DOUGLAS MILLS | INTERNATIONAL TREASURER/CONTROLLER Trustee or director, Officer | 20 | $0 | $63,000 | $4,600 |
| KIM MANDRELL | CHAIRMAN Trustee or director | 10 | $0 | $0 | $0 |
| TAMMY AKINES | SECRETARY Trustee or director, Officer | 4 | $0 | $0 | $0 |
| ROSALIE GRIFFITH | VICE CHAIRMAN Trustee or director, Officer | 4 | $0 | $0 | $0 |
| JUDI KING | DIRECTOR Trustee or director | 4 | $0 | $0 | $0 |
| ANN MURRY | DIRECTOR Trustee or director | 2 | $0 | $0 | $0 |
| JENNIFER SPARKMAN | DIRECTOR Trustee or director | 2 | $0 | $0 | $0 |
| KATHY LOYD | DIRECTOR Trustee or director | 4 | $0 | $0 | $0 |
| GORDON LEONG | TREASURER Trustee or director, Officer | 4 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 2580 E HARMONY RD STE 301 PMB 11, FORT COLLINS, CO 80528-9633
- In care of
- % DOUGLAS MILLS
- Principal officer (990 for 2025)
- Doug Mills, 2580 E Harmony Rd, Suite 301-11, Fort Collins, CO 80528
- Signed the 990
- Douglas Mills, Treasurer
- Phone
- (970) 223-2824
- Website
- WWW.EPSILONSIGMAALPHA.ORG
Mission
TO DEVELOP PHILANTHROPIC ACTIVITIES OF VOLUNTEERS, PROVIDE ASSISTANCE TO ESTABLISHED PROGRAMS THAT SERVE HUMAN NEEDS, AND PRODUCE NEW PROGRAMS TO IMPROVE THE QUALITY OF LIFE.
Program accomplishments
- ESA FOUNDATION (THE FOUNDATION) IS A NONPROFIT ORGANIZATION ESTABLISHED TO PROMOTE CONTINUING EDUCATION AND ACTIVITIES THAT MAKE A POSITIVE DIFFERENCE IN THE WORLD COMMUNITY. THE PRIMARY PROGRAM OF THE ESA FOUNDATION IS ITS ENDOWMENT PROGRAM WHICH GRANTS SCHOLARSHIPS, VIA AN EXTENSIVE APPLICATION AND JUDGING PROCESS, TO WORTHY INDIVIDUALS.Expenses $155,257 · grants $123,100 · revenue $207,582
- THE SECONDARY PROGRAM OF THE ESA FOUNDATION IS PROVIDING FUNDING TO OTHER 501 C 3 CHARITABLE ORGANIZATIONS. THE FUNDING IS PROVIDED BY MEMBERS OF THE ESA FOUNDATION AND LIKE AMOUNTS ARE THEN PROVIDED TO THE 501 C 3 DESIGNATED ORGANIZATIONS. THEREFORE, REVENUES AND EXPENSES OF THIS PROGRAM ARE THE SAME AND ALL EXPENDITURES ARE GRANTS TO OTHER 501 C 3'S.Expenses $141,635 · grants $122,636 · revenue $122,636
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 | Check at the IRS |
| 2023 | December 31, 2023 | May 15, 2024 | Check at the IRS |
IRS record
- EIN
- 23-7099403
- 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
- 2025
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B82)
- Assets (IRS master file)
- $6,352,600
- Income (IRS master file)
- $866,096
Revocation and reinstatement
- Exemption revoked
- October 15, 2021
- Posted by the IRS
- February 14, 2022
- Reinstated
- Effective October 15, 2021
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $866,096 | $400,344 | $6,352,600 | XML |
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 23-7099403).
Questions about ESA FOUNDATION
- What is the EIN of ESA FOUNDATION?
- The employer identification number (EIN) of ESA FOUNDATION is 23-7099403.
- Is ESA FOUNDATION tax-exempt?
- Yes. The IRS revoked its exemption on October 15, 2021 and reinstated it effective October 15, 2021.
- Are donations to ESA FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does ESA 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 ESA 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 ESA 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 ESA FOUNDATION?
- The 990 for the year ended December 31, 2025 names Doug Mills.
- Who are the officers and directors of ESA FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does ESA FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $866,096, expenses of $400,344 and total assets of $6,352,600 at year end.
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