Nonprofit · EIN 27-1554754
LEAST OF THESE INC
Tax-exempt · RUPERT, ID 83350
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $8,650 | $10,000 | -$1,350 | $10,973 | – | $10,973 |
| December 31, 2024 | 990-EZ | $3,650 | – | – | $12,323 | – | $12,323 |
| December 31, 2023 | 990-EZ | $8,150 | $9,633 | -$1,483 | $8,673 | – | $8,673 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $8,650
Expenses
- Compensation of officers, directors and key employees
- $0
- Other expenses
- $10,000
- Program services (functional)
- $10,000
Balance sheet and other
- Total assets, start of year
- $12,323
- Total assets, end of year
- $10,973
- Total liabilities, end of year
- –
- Net assets, end of year
- $10,973
- Cash, savings and investments
- $10,973
- Gross receipts
- $8,650
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 |
|---|---|---|---|
| STEPHANI MERRIGAN | CHAIR PERSON | 0 | $0 |
| DENNIS M HERBOLD | TREASURER | 0 | $0 |
| CORRIE MCARTHUR | SECRETARY | 0 | $0 |
| LAVONNA STAKER | DIRECTOR | 0 | $0 |
990-EZ for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEPHANI MERRIGAN | CHAIR PERSON | 0 | $0 |
| DENNIS M HERBOLD | TREASURER | 0 | $0 |
| CORRIE MCARTHUR | SECRETARY | 0 | $0 |
| LAVONNA STAKER | DIRECTOR | 0 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEPHANI MERRIGAN | CHAIR PERSON | 1 | $0 |
| DENNIS M HERBOLD | TREASURER | 0 | $0 |
| CORRIE MCARTHUR | SECRETARY | 0 | $0 |
| LAVONNA STAKER | DIRECTOR | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 529 F ST, RUPERT, ID 83350-1635
- Signed the 990-EZ
- STEPHANI MERRIGAN, CHAIR PERSON
- Phone
- (208) 436-2064
- Return prepared by
- STEPHANI MERRIGAN CPA
Mission
TO CONDUCT ACTIVITIES INTENDED TO HELP DISADVANTAGED CHILDREN OF THE WORLD INCLUDING BUT NOT LIMITED TO, FOOD, WATER, HEALTH, EDUCATION, AND OVERALL QUALITY OF LIFE.
Program accomplishments
- TO CONDUCT ACTIVITIES INTENDED TO HELP DISADVANTAGED CHILDREN OF THE WORLDExpenses $10,000
- TO CONDUCT ACTIVITIES INTENDED TO HELP DISADVANTAGED CHILDREN OF THE WORLD
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
- 27-1554754
- 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)
- International, foreign affairs and national security (Q33)
- Assets (IRS master file)
- $10,973
- Income (IRS master file)
- $8,650
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $8,650 | $10,000 | $10,973 | XML |
| 990-EZ | December 2024 | $3,650 | – | $12,323 | XML |
| 990-EZ | December 2023 | $8,150 | $9,633 | $8,673 | 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 27-1554754).
Questions about LEAST OF THESE INC
- What is the EIN of LEAST OF THESE INC?
- The employer identification number (EIN) of LEAST OF THESE INC is 27-1554754.
- Is LEAST OF THESE INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2010.
- Are donations to LEAST OF THESE INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LEAST OF THESE INC file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of LEAST OF THESE INC 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 LEAST OF THESE INC 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 LEAST OF THESE INC?
- The 990-EZ for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does LEAST OF THESE INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $8,650, expenses of $10,000 and total assets of $10,973 at year end.
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All nonprofits in RUPERT · Idaho · International, foreign affairs and national security