Nonprofit · EIN 23-7364623
LIVINGSTON MEMORIAL FOUNDATION
Tax-exempt · WESTLAKE VLG, CA 91361
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| April 30, 2026 | 990-PF | $1,265,960 | $873,208 | $392,752 | $10,253,024 | $0 | $10,253,024 |
| April 30, 2025 | 990-PF | $593,036 | $771,536 | -$178,500 | $9,860,272 | $0 | $9,860,272 |
| April 30, 2024 | 990-PF | $529,866 | $756,502 | -$226,636 | $10,038,772 | $0 | $10,038,772 |
Financial details: 990-PF for the year ended April 30, 2026
Revenue
- Dividends
- $314,762
- Net gain from sales of assets
- $953,016
- Other income
- -$1,818
Expenses
- Grants and similar amounts paid
- $525,000
- Compensation of officers, directors and key employees
- $8,000
- Disbursements for charitable purposes
- $727,120
- Excise tax on investment income
- $15,845
Balance sheet and other
- Total assets, start of year
- $9,860,272
- Total assets, end of year
- $10,253,024
- Total liabilities, end of year
- $0
- Net assets, end of year
- $10,253,024
- Fair market value of assets
- $12,074,013
- Qualifying distributions
- $727,120
- Net investment income
- $1,267,778
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 April 30, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JANE DONLON WALTERS 2801 TOWNSGATE RD 200, WESTLAKE VILLAGE, CA 91361 | Secretary | 1 | $2,000 |
| BENJAMIN PECHT MD 2801 TOWNSGATE RD 200, WESTLAKE VILLAGE, CA 91361 | assistant cfo | 1 | $2,000 |
| JOHN WALTERS MD 2801 TOWNSGATE RD 200, WESTLAKE VILLAGE, CA 91361 | CFO | 1 | $2,000 |
| KATHLEEN F DEUTSCHMAN 2801 TOWNSGATE RD 200, WESTLAKE VILLAGE, CA 91361 | Vice President | 1 | $2,000 |
| LAURA K MC AVOY 2801 TOWNSGATE RD 200, WESTLAKE VILLAGE, CA 91361 | Chairman/Pres | 8 | $0 |
990-PF for the year ended April 30, 2025: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KATHLEEN F DEUTSCHMAN 2801 TOWNSGATE RD 200, WESTLAKE VILLAGE, CA 91361 | Vice President | 1 | $2,250 |
| JANE DONLON WALTERS 2801 TOWNSGATE RD 200, WESTLAKE VILLAGE, CA 91361 | Secretary | 1 | $2,000 |
| BENJAMIN PECHT MD 2801 TOWNSGATE RD 200, WESTLAKE VILLAGE, CA 91361 | assistant cfo | 1 | $2,000 |
| JOHN WALTERS MD 2801 TOWNSGATE RD 200, WESTLAKE VILLAGE, CA 91361 | CFO | 1 | $1,500 |
| LAURA K MC AVOY 2801 TOWNSGATE RD 200, WESTLAKE VILLAGE, CA 91361 | Chairman/Pres | 8 | $0 |
990-PF for the year ended April 30, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JANE DONLON WALTERS 2801 TOWNSGATE RD 200, WESTLAKE VILLAGE, CA 91361 | Secretary | 1 | $0 |
| BENJAMIN PECHT MD 2801 TOWNSGATE RD 200, WESTLAKE VILLAGE, CA 91361 | Director | 1 | $0 |
| JOHN WALTERS MD 2801 TOWNSGATE RD 200, WESTLAKE VILLAGE, CA 91361 | CFO | 1 | $0 |
| LAURA K MC AVOY 2801 TOWNSGATE RD 200, WESTLAKE VILLAGE, CA 91361 | Chairman/Pres | 8 | $0 |
| KATHLEEN F DEUTSCHMAN 2801 TOWNSGATE RD 200, WESTLAKE VILLAGE, CA 91361 | Vice President | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 2801 TOWNSGATE RD STE 200, WESTLAKE VLG, CA 91361-5842
- In care of
- % MUSICK PEELER & GARRETT LLP
- Signed the 990-PF
- LAURA K MC AVOY, Chairman
- Phone
- (805) 418-3115
- Return prepared by
- Vance Thrift & Biller LLP CPAs
California records
California keeps its own records of charities and corporations. Search them by EIN 23-7364623 or by the name LIVINGSTON MEMORIAL FOUNDATION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in April, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | April 30, 2026 | September 15, 2026 | 990-PF on file |
| 2024 | April 30, 2025 | September 15, 2025 | 990-PF on file |
| 2023 | April 30, 2024 | September 16, 2024 | 990-PF on file |
IRS record
- EIN
- 23-7364623
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 1976
- Accounting year ends
- April
- Files
- Form 990-PF
- Assets (IRS master file)
- $10,253,024
- Income (IRS master file)
- $3,461,103
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | April 2026 | $1,265,960 | $873,208 | $10,253,024 | XML |
| 990-T | April 2026 | – | – | – | IRS |
| 990-PF | April 2025 | $593,036 | $771,536 | $9,860,272 | XML |
| 990-T | April 2025 | – | – | – | IRS |
| 990-PF | April 2024 | $529,866 | $756,502 | $10,038,772 | XML |
| 990-T | April 2024 | – | – | – | IRS |
| 990-PF | April 2023 | – | – | – | IRS |
| 990-T | April 2023 | – | – | – | IRS |
| 990-PF | April 2022 | – | – | – | IRS |
| 990-T | April 2022 | – | – | – | IRS |
| 990-PF | April 2021 | – | – | – | IRS |
| 990-T | April 2021 | – | – | – | IRS |
| 990-PF | April 2019 | – | – | – | 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 23-7364623).
Questions about LIVINGSTON MEMORIAL FOUNDATION
- What is the EIN of LIVINGSTON MEMORIAL FOUNDATION?
- The employer identification number (EIN) of LIVINGSTON MEMORIAL FOUNDATION is 23-7364623.
- Is LIVINGSTON MEMORIAL FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1976.
- Are donations to LIVINGSTON MEMORIAL FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does LIVINGSTON MEMORIAL FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of LIVINGSTON MEMORIAL FOUNDATION due?
- The return for tax year 2026 (the year ending April 30, 2027) is due September 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LIVINGSTON MEMORIAL FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended April 2026.
- Who are the officers and directors of LIVINGSTON MEMORIAL FOUNDATION?
- The 990-PF for the year ended April 30, 2026 lists 5 people; 4 received compensation from the organization, the highest $2,000 (JANE DONLON WALTERS, Secretary).
- How much revenue does LIVINGSTON MEMORIAL FOUNDATION have?
- On its 990-PF for the year ended April 30, 2026 it reported revenue of $1,265,960, expenses of $873,208 and total assets of $10,253,024 at year end.
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