Nonprofit · EIN 26-1092395
ENCHANTED LIFE FOUNDATION - ELF
Tax-exempt · LAS CRUCES, NM 88011
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| August 31, 2025 | 990-PF | $94,549 | $104,810 | -$10,261 | $1,771,688 | $81 | $1,771,607 |
| August 31, 2024 | 990-PF | $233,894 | $106,982 | $126,912 | $1,781,958 | $90 | $1,781,868 |
| August 31, 2023 | 990-PF | $117,638 | $109,891 | $7,747 | $1,655,021 | $65 | $1,654,956 |
Financial details: 990-PF for the year ended August 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Dividends
- $42,466
- Interest
- $1,935
- Net gain from sales of assets
- $50,148
Expenses
- Grants and similar amounts paid
- $40,700
- Compensation of officers, directors and key employees
- $35,681
- Disbursements for charitable purposes
- $83,911
- Excise tax on investment income
- $1,088
Balance sheet and other
- Total assets, start of year
- $1,781,958
- Total assets, end of year
- $1,771,688
- Total liabilities, end of year
- $81
- Net assets, end of year
- $1,771,607
- Fair market value of assets
- $1,920,185
- Qualifying distributions
- $83,911
- Net investment income
- $94,549
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 August 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ME Nelson 12520 Canyon de Oro, Las Cruces, NM 88011 | VP/Exec Dir | 35 | $35,681 |
| Philip V Spina Jr 12520 Canyon de Oro, Las Cruces, NM 88011 | President | 10 | $0 |
| David W Spina 12520 Canyon de Oro, Las Cruces, NM 88011 | VP/Treasurer | 10 | $0 |
| Elizabeth A Grinnell 12520 Canyon de Oro, Las Cruces, NM 88011 | VP/Secretary | 15 | $0 |
| Jeffrey T Nelson 12520 Canyon de Oro, Las Cruces, NM 88011 | Director | 5 | $0 |
| Marc D Spina 12520 Canyon de Oro, Las Cruces, NM 88011 | Director | 10 | $0 |
| Jeremy M Spina 12520 Canyon de Oro, Las Cruces, NM 88011 | Director | 5 | $0 |
990-PF for the year ended August 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ME Nelson 12520 Canyon de Oro, Las Cruces, NM 88011 | VP/Exec Dir | 35 | $35,681 |
| Philip V Spina Jr 12520 Canyon de Oro, Las Cruces, NM 88011 | President | 10 | $0 |
| David W Spina 12520 Canyon de Oro, Las Cruces, NM 88011 | VP/Treasurer | 10 | $0 |
| Elizabeth A Grinnell 12520 Canyon de Oro, Las Cruces, NM 88011 | VP/Secretary | 15 | $0 |
| Jeffrey T Nelson 12520 Canyon de Oro, Las Cruces, NM 88011 | Director | 5 | $0 |
| Marc D Spina 12520 Canyon de Oro, Las Cruces, NM 88011 | Director | 10 | $0 |
| Jeremy M Spina 12520 Canyon de Oro, Las Cruces, NM 88011 | Director | 5 | $0 |
990-PF for the year ended August 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ME Nelson 12520 Canyon de Oro, Las Cruces, NM 88011 | VP/Exec Dir | 35 | $35,681 |
| Philip V Spina Jr 12520 Canyon de Oro, Las Cruces, NM 88011 | President | 10 | $0 |
| David W Spina 12520 Canyon de Oro, Las Cruces, NM 88011 | VP/Treasurer | 10 | $0 |
| Elizabeth A Grinnell 12520 Canyon de Oro, Las Cruces, NM 88011 | VP/Secretary | 15 | $0 |
| Jeffrey T Nelson 12520 Canyon de Oro, Las Cruces, NM 88011 | Director | 5 | $0 |
| Marc D Spina 12520 Canyon de Oro, Las Cruces, NM 88011 | Director | 10 | $0 |
| Jeremy M Spina 12520 Canyon de Oro, Las Cruces, NM 88011 | Director | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 12520 CANYON DE ORO, LAS CRUCES, NM 88011-8437
- In care of
- % ELIZABETH GRINNELL
- Signed the 990-PF
- Philip V Spina Jr, President
- Phone
- (575) 521-9123
- Return prepared by
- Blazek & Vetterling
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in August, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | August 31, 2026 | January 15, 2027 | Not due yet |
| 2024 | August 31, 2025 | January 15, 2026 | 990-PF on file |
| 2023 | August 31, 2024 | January 15, 2025 | 990-PF on file |
IRS record
- EIN
- 26-1092395
- 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
- 2007
- Accounting year ends
- August
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20)
- Assets (IRS master file)
- $1,771,688
- Income (IRS master file)
- $244,709
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | August 2025 | $94,549 | $104,810 | $1,771,688 | XML |
| 990-PF | August 2024 | $233,894 | $106,982 | $1,781,958 | XML |
| 990-PF | August 2023 | $117,638 | $109,891 | $1,655,021 | XML |
| 990-PF | August 2022 | – | – | – | IRS |
| 990-PF | August 2021 | – | – | – | IRS |
| 990-PF | August 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 26-1092395).
Questions about ENCHANTED LIFE FOUNDATION - ELF
- What is the EIN of ENCHANTED LIFE FOUNDATION - ELF?
- The employer identification number (EIN) of ENCHANTED LIFE FOUNDATION - ELF is 26-1092395.
- Is ENCHANTED LIFE FOUNDATION - ELF tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2007.
- Are donations to ENCHANTED LIFE FOUNDATION - ELF tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does ENCHANTED LIFE FOUNDATION - ELF file?
- Form 990-PF. Private foundations file every year.
- When is the next return of ENCHANTED LIFE FOUNDATION - ELF due?
- The return for tax year 2025 (the year ending August 31, 2026) is due January 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ENCHANTED LIFE FOUNDATION - ELF last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended August 2025.
- Who are the officers and directors of ENCHANTED LIFE FOUNDATION - ELF?
- The 990-PF for the year ended August 31, 2025 lists 7 people; 1 received compensation from the organization, the highest $35,681 (ME Nelson, VP/Exec Dir).
- How much revenue does ENCHANTED LIFE FOUNDATION - ELF have?
- On its 990-PF for the year ended August 31, 2025 it reported revenue of $94,549, expenses of $104,810 and total assets of $1,771,688 at year end.
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