Nonprofit · EIN 26-0146996
FULL CIRCLE FOUNDATION
Tax-exempt · BELGRADE, MT 59714
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $15,035 | $29,904 | -$14,869 | $75,403 | – | $75,403 |
| December 31, 2024 | 990-EZ | -$100,675 | $26,912 | -$127,587 | $90,272 | – | $90,272 |
| December 31, 2023 | 990-EZ | $34,707 | $27,057 | $7,650 | $217,859 | – | $217,859 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $11,402
- Investment income
- $3,633
Expenses
- Grants and similar amounts paid
- $27,500
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $1,288
- Other expenses
- $1,116
- Program services (functional)
- $28,150
Balance sheet and other
- Total assets, start of year
- $90,272
- Total assets, end of year
- $75,403
- Total liabilities, end of year
- –
- Net assets, end of year
- $75,403
- Cash, savings and investments
- $75,403
- Gross receipts
- $15,035
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JEFFREY L KAUFMAN | Chairman | 1 | $0 |
| SUSAN KAUFMAN | VICE CHAIR | 1 | $0 |
| ERIK KAUFMAN | Trustee | 1 | $0 |
| JULIE KAUFMAN | Trustee | 1 | $0 |
990-EZ for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JEFFREY L KAUFMAN | Chairman | 1 | $0 |
| SUSAN KAUFMAN | VICE CHAIR | 1 | $0 |
| ERIK KAUFMAN | Trustee | 1 | $0 |
| JULIE KAUFMAN | Trustee | 1 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JEFFREY L KAUFMAN | Chairman | 1 | $0 |
| SUSAN KAUFMAN | VICE CHAIR | 1 | $0 |
| ERIK KAUFMAN | Trustee | 1 | $0 |
| JULIE KAUFMAN | Trustee | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 2801 SPAIN BRIDGE RD, BELGRADE, MT 59714-8701
- Signed the 990-EZ
- JEFFREY L KAUFMAN, Chairman
- Phone
- (303) 345-8372
- Return prepared by
- Amatics CPA Group
Mission
MENTORING AND PROVIDING SCHOLARSHIPS TO HIGH SCHOOL STUDENTS FROM RURAL AREAS
Program accomplishments
- ACCUMULATE SIGNIFICANT CONTRIBUTIONS TO FUND FUTURE SCHOLARSHIPSExpenses $28,150 · grants $27,500
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 26-0146996
- 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
- 2007
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Education (B12)
- Assets (IRS master file)
- $75,403
- Income (IRS master file)
- $15,035
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $15,035 | $29,904 | $75,403 | XML |
| 990-EZ | December 2024 | -$100,675 | $26,912 | $90,272 | XML |
| 990-EZ | December 2023 | $34,707 | $27,057 | $217,859 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | 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 26-0146996).
Questions about FULL CIRCLE FOUNDATION
- What is the EIN of FULL CIRCLE FOUNDATION?
- The employer identification number (EIN) of FULL CIRCLE FOUNDATION is 26-0146996.
- Is FULL CIRCLE FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2007.
- Are donations to FULL CIRCLE FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FULL CIRCLE FOUNDATION file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of FULL CIRCLE 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 FULL CIRCLE FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of FULL CIRCLE FOUNDATION?
- The 990-EZ for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does FULL CIRCLE FOUNDATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $15,035, expenses of $29,904 and total assets of $75,403 at year end.
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