Nonprofit · EIN 27-1395489
IPODERACS CHILDREN FUND
Tax-exempt · DENVER, CO 80237
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $8,750 | $119,796 | -$111,046 | $8,525 | – | $8,525 |
| December 31, 2024 | 990-EZ | $157,611 | $59,285 | $98,326 | $119,571 | – | $119,571 |
| December 31, 2023 | 990-EZ | $27,145 | $20,103 | $7,042 | $21,245 | – | $21,245 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $8,750
Expenses
- Grants and similar amounts paid
- $113,070
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $4,290
- Other expenses
- $2,436
Balance sheet and other
- Total assets, start of year
- $119,571
- Total assets, end of year
- $8,525
- Total liabilities, end of year
- –
- Net assets, end of year
- $8,525
- Cash, savings and investments
- $8,525
- Gross receipts
- $8,750
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 |
|---|---|---|---|
| James Polsfut | Board President | 1 | $0 |
| August Ritter | Board Member | 1 | $0 |
| Alicia Lucero | Board Secretary | 1 | $0 |
| Mitch Benson | Board Treasurer | 1 | $0 |
| Elsa Yamaoka | Board Member | 1 | $0 |
| Francisco Martinez Oronoz | Board Member | 1 | $0 |
| Jose Angel Romero | Board Member | 1 | $0 |
| Nolo Martinez | Board Member | 1 | $0 |
990-EZ for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| James Polsfut | Board President | 1 | $0 |
| Alicia Lucero | Board Secretary | 1 | $0 |
| Mitch Benson | Board Treasurer | 1 | $0 |
| August Ritter | Board Member | 1 | $0 |
| Francisco Martinez Oronoz | Board Member | 1 | $0 |
| Elsa Yamaoka | Board Member | 1 | $0 |
| Jose Angel Romero | Board Member | 1 | $0 |
| Nolo Martinez | Board Member | 1 | $0 |
990-EZ for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| James Polsfut | Board President | 1 | $0 |
| Alicia Lucero | Board Secretary | 1 | $0 |
| Mitch Benson | Board Treasurer | 1 | $0 |
| Mary Hillsman | Board Member | 1 | $0 |
| August Ritter | Board Member | 1 | $0 |
| Francisco Martinez Oronoz | Board Member | 1 | $0 |
| Elsa Yamaoka | Board Member | 1 | $0 |
| Jose Angel Romero | Board Member | 1 | $0 |
| Nolo Martinez | Board Member | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 370571, DENVER, CO 80237-0571
- In care of
- % PETER KONRAD
- Signed the 990-EZ
- James Polsfut, Board President
- Phone
- (720) 252-6109
- Website
- https://ipoderac.org
Mission
To assist children who live and/or work on the streets of Mexico and have been socially excluded.
Program accomplishments
- Granted funds to IPODERAC for their Independent Life program, a program that helps older boys and girls obtain the technical skills and/or advanced education they'll need to earn a livable wage when they leave IPODERACgrants $7,500
- Granted funds to IPODERAC to fund improving and expanding their cheese manufacturing facilities. This grant includes funds to purchase new equipment.grants $100,000
- Granted general operating support funds to IPODERAC to support costs for the boys and girls centers.grants $5,000
- Granted funds to IPODERAC to help the organization host a celebration and reunion for youth who have previously lived at IPODERAC.grants $570
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
- 27-1395489
- 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
- 2010
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T12)
- Assets (IRS master file)
- $8,525
- Income (IRS master file)
- $8,750
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $8,750 | $119,796 | $8,525 | XML |
| 990-EZ | December 2024 | $157,611 | $59,285 | $119,571 | IRS |
| 990-EZ | December 2023 | $27,145 | $20,103 | $21,245 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | 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 27-1395489).
Questions about IPODERACS CHILDREN FUND
- What is the EIN of IPODERACS CHILDREN FUND?
- The employer identification number (EIN) of IPODERACS CHILDREN FUND is 27-1395489.
- Is IPODERACS CHILDREN FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2010.
- Are donations to IPODERACS CHILDREN FUND tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does IPODERACS CHILDREN FUND file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of IPODERACS CHILDREN FUND 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 IPODERACS CHILDREN FUND 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 IPODERACS CHILDREN FUND?
- The 990-EZ for the year ended December 31, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does IPODERACS CHILDREN FUND have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $8,750, expenses of $119,796 and total assets of $8,525 at year end.
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