Nonprofit · EIN 31-1691045
SERVING CUP
Also known as BUILDING INDEPENDENCE
Tax-exempt · RALEIGH, NC 27612
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $118,061 | $97,256 | $20,805 | $145,652 | $0 | $145,652 |
| December 31, 2024 | 990-EZ | $7,767 | $6,650 | $1,117 | $124,847 | $0 | $124,847 |
| December 31, 2023 | 990-EZ | $10,695 | $100 | $10,595 | $123,730 | $0 | $123,730 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $117,231
- Investment income
- $830
Expenses
- Compensation of officers, directors and key employees
- $79,950
- Salaries, compensation and benefits (total)
- $81,413
- Occupancy
- $477
- Other expenses
- $15,366
- Program services (functional)
- $75,254
Balance sheet and other
- Total assets, start of year
- $124,847
- Total assets, end of year
- $145,652
- Total liabilities, end of year
- $0
- Net assets, end of year
- $145,652
- Cash, savings and investments
- $43,400
- Gross receipts
- $118,061
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 | Other / benefits |
|---|---|---|---|---|
| JENNIFER LICHTNEGER | EXECUTIVE DIRECTOR | 40 | $79,950 | $1,463 |
| GAIL VAUGHN | PRESIDENT | 1 | $0 | $0 |
| MICHELLE MARCELL | BOARD MEMBER | 1 | $0 | $0 |
| KRISTEN HOYLE | TREASURER | 1 | $0 | $0 |
| ERIC VAUGHN | CHAIR | 4 | $0 | $0 |
| PATRICIA BURCH | BOARD MEMBER | 1 | $0 | $0 |
| BRAD MCHUGH | BOARD MEMBER | 1 | $0 | $0 |
| MYRA GRIFFIE | BOARD MEMBER | 1 | $0 | $0 |
| KELLY SCHERER | BOARD MEMBER | 1 | $0 | $0 |
990-EZ for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GAIL VAUGHN | PRESIDENT | 1 | $0 |
| MICHELLE MARCELL | BOARD MEMBER | 1 | $0 |
| KRISTEN HOYLE | TREASURER | 1 | $0 |
| GINNY POSTON | VICE PRESIDENT | 4 | $0 |
| KATIE KINGSBERY | BOARD MEMBER | 1 | $0 |
| ERIC VAUGHN | CHAIR | 4 | $0 |
| PATRICIA BURCH | BOARD MEMBER | 1 | $0 |
| BRAD MCHUGH | BOARD MEMBER | 1 | $0 |
| MYRA GRIFFIE | BOARD MEMBER | 1 | $0 |
| KELLY SCHERER | BOARD MEMBER | 1 | $0 |
990-EZ for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DUANE ISCHER | SECRETARY | 1 | $0 |
| DAVID SLOOP | BOARD MEMBER | 1 | $0 |
| GAIL VAUGHN | PRESIDENT | 1 | $0 |
| MICHELLE MARCELL | BOARD MEMBER | 1 | $0 |
| KRISTEN HOYLE | TREASURER | 1 | $0 |
| GINNY POSTON | VICE PRESIDENT | 4 | $0 |
| KATIE KINGSBERY | BOARD MEMBER | 1 | $0 |
| ERIC VAUGHN | CHAIR | 4 | $0 |
Address and contacts
- Address (IRS master file)
- 2481 PLAZA PLACE SUITE 200, RALEIGH, NC 27612-0000
- In care of
- % ERIC VAUGHN
- Mailing address (990-N for 2007)
- 7000 Creedmoor Road, Raleigh NC 27613
- Principal officer (990-N for 2007)
- Gail Vaughn, 10000 Whitestone Road, Raleigh NC 27615
- Signed the 990-EZ
- ERIC VAUGHN, BOARD CHAIR
- Phone
- (919) 844-9548
- Website
- servingcup.org
- Return prepared by
- THOMAS JUDY & TUCKER PA
Mission
THE SERVING CUP, DBA BUILDING INDEPENDENCE PROMOTES OPPORTUNITIES FOR ADULTS WITH SPECIAL NEEDS BY PROVIDING OPORTUNITIES FOR SOCIALIZING, NETWORKING, AND SHARING RESOURCES. ADDITIONALLY, WE CREATE AFFORDABLE HOUSING OPPORUNITIES FOR THE SPECIAL NEEDS ADULT COMMUNITY.
Program accomplishments
- HOUSING PROGRAM FOR ADULTS WITH SPECIAL NEEDS.Expenses $75,254
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 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
- 31-1691045
- 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
- 2000
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S210)
- Assets (IRS master file)
- $145,652
- Income (IRS master file)
- $118,061
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $118,061 | $97,256 | $145,652 | IRS |
| 990-EZ | December 2024 | $7,767 | $6,650 | $124,847 | XML |
| 990-EZ | December 2023 | $10,695 | $100 | $123,730 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-N for 2007 Officer: Gail Vaughn | December 31, 2007 | ≤ $50,000 receipts | – | – | e-Postcard |
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 31-1691045).
Questions about SERVING CUP
- What is the EIN of SERVING CUP?
- The employer identification number (EIN) of SERVING CUP is 31-1691045.
- Is SERVING CUP tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2000.
- Are donations to SERVING CUP tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SERVING CUP 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 SERVING CUP 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 SERVING CUP 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 SERVING CUP?
- The 990-N for 2007 names Gail Vaughn.
- Who are the officers and directors of SERVING CUP?
- The 990-EZ for the year ended December 31, 2025 lists 9 people; 1 received compensation from the organization, the highest $79,950 (JENNIFER LICHTNEGER, EXECUTIVE DIRECTOR).
- How much revenue does SERVING CUP have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $118,061, expenses of $97,256 and total assets of $145,652 at year end.
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All nonprofits in RALEIGH · North Carolina · Community improvement and capacity building