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Nonprofit · EIN 30-0739238

TOM KOWALSKI FOUNDATION INC

Tax-exempt · WATERFORD, MI 48328

Financials

$134K$130K2023$143K$155K2024$176K$175K2025
Revenue Expenses · by fiscal year end
Financials of TOM KOWALSKI FOUNDATION INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-EZ$176,348$174,517$1,831$7,966$0$7,966
December 31, 2024990-EZ$142,982$155,303-$12,321$6,135$0$6,135
December 31, 2023990-EZ$133,658$130,181$3,477$18,456$0$18,456
Financial details: 990-EZ for the year ended December 31, 2025

Revenue

Investment income
$57
Net income from fundraising events
$176,291

Expenses

Compensation of officers, directors and key employees
$0
Other expenses
$174,517
Program services (functional)
$20,401

Balance sheet and other

Total assets, start of year
$6,135
Total assets, end of year
$7,966
Total liabilities, end of year
$0
Net assets, end of year
$7,966
Cash, savings and investments
$7,966
Gross receipts
$176,348

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.

NameTitleHours / weekCompensation
WALTER PALIGAPRESIDENT5$0
MIKE ALLENTREASURER5$0
NEAL FELDMANSECRETARY5$0
WOODY WOODRIFFEDIRECTOR5$0
990-EZ for the year ended December 31, 2024: 4 people
NameTitleHours / weekCompensation
WALTER PALIGAPRESIDENT5$0
MIKE ALLENTREASURER5$0
NEAL FELDMANSECRETARY5$0
WOODY WOODRIFFEDIRECTOR5$0
990-EZ for the year ended December 31, 2023: 4 people
NameTitleHours / weekCompensation
WALTER PALIGAPRESIDENT5$0
MIKE ALLENTREASURER5$0
NEAL FELDMANSECRETARY5$0
WOODY WOODRIFFEDIRECTOR5$0

Address and contacts

Address (IRS master file)
4441 WOODRIDGE CT, WATERFORD, MI 48328-4277
In care of
% WALTER PALIGA
Mailing address (990-N for 2020)
4441 WOODRIDGE CT, WATERFORD MI 48328
Principal officer (990-N for 2020)
WALTER PALIGA, 4441 WOODRIDGE CT, WATERFORD MI 48328
Signed the 990-EZ
WALTER PALIGA, PRESIDENT
Return prepared by
Island Tax Advisory Group LLC

Mission

CHRISTMAS PARTY FUNDRAISER FOR CHARITY

990-EZ for the year ended December 31, 2025

Program accomplishments

  • CHRISTMAS PARTY FUNDRAISER TO BENEFIT CHARITIES ON SCHED A
    Expenses $20,401

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. 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-EZ on file
2024December 31, 2024May 15, 2025990-EZ on file
2023December 31, 2023May 15, 2024990-EZ on file

File the 2026 990-EZ for TOM KOWALSKI FOUNDATION INC

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
30-0739238
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
2013
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Human services (P12)
Assets (IRS master file)
$7,966
Income (IRS master file)
$176,348

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-EZDecember 2025$176,348$174,517$7,966XML
990-EZDecember 2024$142,982$155,303$6,135XML
990-EZDecember 2023$133,658$130,181$18,456XML
990-EZDecember 2022–––IRS
990-EZDecember 2021–––IRS
990-N for 2020
Officer: WALTER PALIGA
December 31, 2020≤ $50,000 receipts––e-Postcard
990-EZDecember 2019–––IRS
990-EZDecember 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 30-0739238).

Questions about TOM KOWALSKI FOUNDATION INC

What is the EIN of TOM KOWALSKI FOUNDATION INC?
The employer identification number (EIN) of TOM KOWALSKI FOUNDATION INC is 30-0739238.
Is TOM KOWALSKI FOUNDATION INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2013.
Are donations to TOM KOWALSKI FOUNDATION INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does TOM KOWALSKI FOUNDATION INC file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of TOM KOWALSKI FOUNDATION 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 TOM KOWALSKI FOUNDATION 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 is the principal officer of TOM KOWALSKI FOUNDATION INC?
The 990-N for 2020 names WALTER PALIGA.
Who are the officers and directors of TOM KOWALSKI FOUNDATION INC?
The 990-EZ for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
How much revenue does TOM KOWALSKI FOUNDATION INC have?
On its 990-EZ for the year ended December 31, 2025 it reported revenue of $176,348, expenses of $174,517 and total assets of $7,966 at year end.

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