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Nonprofit · EIN 26-2138284

CHARLES A LUCAS FOUNDATION

Tax-exempt (reinstated) · CHARLESTON, WV 25311

Financials

$3K$27K2023$7K$24K2024$6K$25K2025
Revenue Expenses · by fiscal year end
Financials of CHARLES A LUCAS FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-PF$5,773$25,173-$19,400$263,860$0$263,860
December 31, 2024990-PF$6,968$23,652-$16,684$297,660$14,400$283,260
December 31, 2023990-PF$2,809$27,412-$24,603$299,944$0$299,944
Financial details: 990-PF for the year ended December 31, 2025

Revenue

Dividends
$5,621
Interest
$1
Net gain from sales of assets
$151

Expenses

Grants and similar amounts paid
$15,450
Compensation of officers, directors and key employees
$7,000
Disbursements for charitable purposes
$15,450
Excise tax on investment income
$80

Balance sheet and other

Total assets, start of year
$297,660
Total assets, end of year
$263,860
Total liabilities, end of year
$0
Net assets, end of year
$263,860
Fair market value of assets
$278,364
Qualifying distributions
$15,450
Net investment income
$5,773

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
EHREN JOHNSON
1579 VA ST EAST, CHARLESTON, WV 25311
TRUSTEE/DIRE2$6,000
NICHOLAS W JOHNSON
1579 VA STREET E, CHARLESTON, WV 25311
TRUSTEE1$1,000
990-PF for the year ended December 31, 2024: 1 people
NameTitleHours / weekCompensation
NICHOLAS W JOHNSON
1579 VA STREET E, CHARLESTON, WV 25311
TRUSTEE0$0
990-PF for the year ended December 31, 2023: 1 people
NameTitleHours / weekCompensation
NICHOLAS W JOHNSON
1579 VA STREET E, CHARLESTON, WV 25311
TRUSTEE0$0

Address and contacts

Address (IRS master file)
1579 VIRGINIA ST E, CHARLESTON, WV 25311-2416
In care of
% NICHOLAS W JOHNSON
Signed the 990-PF
NICHOLAS W JOHNSON, TRUSTEE
Phone
(304) 346-4488
Return prepared by
AUSTIN & ASSOCIATES AC

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
26-2138284
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
2014
Accounting year ends
December
Files
Form 990-PF
Assets (IRS master file)
$263,860
Income (IRS master file)
$5,773

Revocation and reinstatement

Exemption revoked
May 15, 2012
Posted by the IRS
February 11, 2013
Reinstated
Effective May 15, 2012

From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFDecember 2025$5,773$25,173$263,860XML
990-PFDecember 2024$6,968$23,652$297,660XML
990-PFDecember 2023$2,809$27,412$299,944XML
990-PFDecember 2022–––IRS
990-PFDecember 2021–––IRS
990-PFDecember 2020–––IRS
990-PFDecember 2019–––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 26-2138284).

Questions about CHARLES A LUCAS FOUNDATION

What is the EIN of CHARLES A LUCAS FOUNDATION?
The employer identification number (EIN) of CHARLES A LUCAS FOUNDATION is 26-2138284.
Is CHARLES A LUCAS FOUNDATION tax-exempt?
Yes. The IRS revoked its exemption on May 15, 2012 and reinstated it effective May 15, 2012.
Are donations to CHARLES A LUCAS FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
Which annual return does CHARLES A LUCAS FOUNDATION file?
Form 990-PF. Private foundations file every year.
When is the next return of CHARLES A LUCAS 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 CHARLES A LUCAS FOUNDATION 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 CHARLES A LUCAS FOUNDATION?
The 990-PF for the year ended December 31, 2025 lists 2 people; 2 received compensation from the organization, the highest $6,000 (EHREN JOHNSON, TRUSTEE/DIRE).
How much revenue does CHARLES A LUCAS FOUNDATION have?
On its 990-PF for the year ended December 31, 2025 it reported revenue of $5,773, expenses of $25,173 and total assets of $263,860 at year end.

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