Nonprofit · EIN 26-6157610
ROGER I AND RUTH B MACFARLANE FOUNDATION
Also known as ROGER I MACFARLANE TTEE
Tax-exempt · BERKELEY, CA 94707
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-PF | $1,094,398 | $2,150,871 | -$1,056,473 | $42,287,328 | $61 | $42,287,267 |
| December 31, 2023 | 990-PF | $2,962,314 | $1,714,237 | $1,248,077 | $39,435,471 | $20,738 | $39,414,733 |
Financial details: 990-PF for the year ended December 31, 2024
Revenue
- Dividends
- $754,458
- Interest
- $40,830
- Net gain from sales of assets
- -$110,612
- Other income
- $409,722
Expenses
- Grants and similar amounts paid
- $1,672,137
- Compensation of officers, directors and key employees
- $45,458
- Disbursements for charitable purposes
- $1,798,339
- Excise tax on investment income
- $10,776
Balance sheet and other
- Total assets, start of year
- $39,435,471
- Total assets, end of year
- $42,287,328
- Total liabilities, end of year
- $61
- Net assets, end of year
- $42,287,267
- Fair market value of assets
- $42,287,328
- Qualifying distributions
- $2,170,509
- Net investment income
- $1,128,014
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| AMY DOMINGUEZ-ARMS PO BOX 7063, BERKELEY, CA 94707 | EXECUTIVE DIRECTOR (AS OF 06/24) | 40 | $45,458 |
| ROGER I MACFARLANE PO BOX 7063, BERKELEY, CA 94707 | TRUSTEE | 1 | $0 |
| RUTH B MACFARLANE PO BOX 7063, BERKELEY, CA 94707 | TRUSTEE | 1 | $0 |
| TARYN MACFARLANE PO BOX 7063, BERKELEY, CA 94707 | BOARD CHAIR, TRUSTEE | 1 | $0 |
| ALEX MACFARLANE PO BOX 7063, BERKELEY, CA 94707 | VICE CHAIR, TRUSTEE | 1 | $0 |
| KATHERINE MEYER PO BOX 7063, BERKELEY, CA 94707 | TRUSTEE | 1 | $0 |
| JESSICA MACFARLANE PO BOX 7063, BERKELEY, CA 94707 | TRUSTEE | 1 | $0 |
990-PF for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROGER I MACFARLANE 515 S FLOWER ST 27TH FLOOR, LOS ANGELES, CA 90071 | TRUSTEE | 1 | $0 |
| RUTH B MACFARLANE 515 S FLOWER ST 27TH FLOOR, LOS ANGELES, CA 90071 | TRUSTEE | 1 | $0 |
| TARYN MACFARLANE 515 S FLOWER ST 27TH FLOOR, LOS ANGELES, CA 90071 | BOARD CHAIR, TRUSTEE | 1 | $0 |
| ALEX MACFARLANE 515 S FLOWER ST 27TH FLOOR, LOS ANGELES, CA 90071 | VICE CHAIR, TRUSTEE | 1 | $0 |
| KATHERINE MEYER 515 S FLOWER ST 27TH FLOOR, LOS ANGELES, CA 90071 | TRUSTEE | 1 | $0 |
| JESSICA MACFARLANE 515 S FLOWER ST 27TH FLOOR, LOS ANGELES, CA 90071 | TRUSTEE | 1 | $0 |
| NICOLE MACFARLANE 515 S FLOWER ST 27TH FLOOR, LOS ANGELES, CA 90071 | TRUSTEE | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 7063, BERKELEY, CA 94707-0063
- In care of
- % STANISLAWSKI & COMPANY INC
- Signed the 990-PF
- AMY DOMINGUEZ-ARMS, EXECUTIVE DIRECTOR
- Phone
- (213) 861-5183
- Return prepared by
- GRANT THORNTON ADVISORS LLC
California records
California keeps its own records of charities and corporations. Search them by EIN 26-6157610 or by the name ROGER I AND RUTH B MACFARLANE 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 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 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 26-6157610
- 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
- 2010
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20)
- Assets (IRS master file)
- $42,287,328
- Income (IRS master file)
- $3,881,912
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2024 | $1,094,398 | $2,150,871 | $42,287,328 | XML |
| 990-T | December 2024 | – | – | – | IRS |
| 990-PF | December 2023 | $2,962,314 | $1,714,237 | $39,435,471 | XML |
| 990-T | December 2023 | – | – | – | IRS |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-T | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 2017 | – | – | – | 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 26-6157610).
Questions about ROGER I AND RUTH B MACFARLANE FOUNDATION
- What is the EIN of ROGER I AND RUTH B MACFARLANE FOUNDATION?
- The employer identification number (EIN) of ROGER I AND RUTH B MACFARLANE FOUNDATION is 26-6157610.
- Is ROGER I AND RUTH B MACFARLANE FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2010.
- Are donations to ROGER I AND RUTH B MACFARLANE FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does ROGER I AND RUTH B MACFARLANE FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of ROGER I AND RUTH B MACFARLANE FOUNDATION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ROGER I AND RUTH B MACFARLANE FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2024.
- Who are the officers and directors of ROGER I AND RUTH B MACFARLANE FOUNDATION?
- The 990-PF for the year ended December 31, 2024 lists 7 people; 1 received compensation from the organization, the highest $45,458 (AMY DOMINGUEZ-ARMS, EXECUTIVE DIRECTOR (AS OF 06/24)).
- How much revenue does ROGER I AND RUTH B MACFARLANE FOUNDATION have?
- On its 990-PF for the year ended December 31, 2024 it reported revenue of $1,094,398, expenses of $2,150,871 and total assets of $42,287,328 at year end.
Other nonprofits in BERKELEY
- NEPHELI FOUNDATION EIN 94-3379122 · last filed 990-PF for 2025
- JONATHAN LOGAN FAMILY FOUNDATION EIN 47-2268391 · last filed 990-PF for 2024
- BERNARD E & ALBA WITKIN CHARITABLE FOUNDATION EIN 73-1661679 · last filed 990-PF for 2025
- GRAHAM AND CAROLYN HOLLOWAY FOUNDATION EIN 75-2569765 · last filed 990-PF for 2024
- EARTH INNOVATION INSTITUTE EIN 27-3444564 · last filed 990 for 2024
- BATTLE FAMILY FOUNDATION EIN 94-3350554 · last filed 990-PF for 2024
- THE@MOSSE FOUNDATION EIN 81-7096191 · last filed 990-PF for 2024
- REMEDY ALLIANCE INC EIN 87-3486445 · last filed 990 for 2024
All nonprofits in BERKELEY · California · Philanthropy, voluntarism and grantmaking foundations