Nonprofit · EIN 32-0241114
LAGUNA NIGUEL MILITARY SUPPORT FOUNDATION
Tax-exempt · LAGUNA NIGUEL, CA 92677
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $32,238 | $35,715 | -$3,477 | $54,300 | $0 | $54,300 |
| December 31, 2024 | 990-EZ | $13,267 | $41,983 | -$28,716 | $57,777 | $0 | $57,777 |
| December 31, 2023 | 990-EZ | $80,633 | $70,636 | $9,997 | $86,493 | $0 | $86,493 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $30,866
- Investment income
- $1,697
- Net income from fundraising events
- -$325
Expenses
- Grants and similar amounts paid
- $3,650
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $8,122
- Occupancy
- $312
- Printing, publications and postage
- $37
- Other expenses
- $23,594
- Program services (functional)
- $26,181
Balance sheet and other
- Total assets, start of year
- $57,777
- Total assets, end of year
- $54,300
- Total liabilities, end of year
- $0
- Net assets, end of year
- $54,300
- Cash, savings and investments
- $54,300
- Gross receipts
- $32,563
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 |
|---|---|---|---|
| ADAM LIQUORI | PRESIDENT | 1 | $0 |
| CARL DAVID | VICE PRESIDENT/SECRETARY | 1 | $0 |
| MARY SMITH | TREASURER | 1 | $0 |
| RANDY MORATIS | DIRECTOR | 1 | $0 |
| JOHN MARK JENNINGS | DIRECTOR | 1 | $0 |
990-EZ for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ADAM LIQUORI | PRESIDENT | 1 | $0 |
| SHERRY WORELL | VICE PRESIDENT | 1 | $0 |
| CARL DAVID | SECRETARY | 1 | $0 |
| MARY SMITH | TREASURER | 1 | $0 |
| RANDY MORATIS | DIRECTOR | 1 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ED STRUZIK | TREASURER | 1 | $0 |
| SHERRY WOREL | PRESIDENT | 1 | $0 |
| LINDA LINDHOLM | DIRECTOR | 1 | $0 |
| ADAM LIQUORI | DIRECTOR | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 30111 CROWN VALLEY PKWY, LAGUNA NIGUEL, CA 92677-2001
- Signed the 990-EZ
- MARY SMITH, TREASURER
- Phone
- (949) 280-4885
- Return prepared by
- BPM LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 32-0241114 or by the name LAGUNA NIGUEL MILITARY SUPPORT 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)
Mission
PROVIDE ASSISTANCE TO THE SPOUSES AND DEPENDENTS OF MILITARY PERSONNEL WHEN THEY ARE IN NEED OF SUPPORT AND FINANCIAL ASSISTANCE ESPECIALLY TO THE MILITARY PERSONNEL IN COMBAT AND OVERSEAS.
Program accomplishments
- PROVIDE ASSISTANCE TO THE SPOUSES AND DEPENDENTS OF MILITARY PERSONNEL WHEN THEY ARE IN NEED OF SUPPORT AND FINANCIAL ASSISTANCE ESPECIALLY TO THE MILITARY PERSONNEL IN COMBAT AND OVERSEAS.Expenses $26,181
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
- 32-0241114
- 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
- 2008
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Assets (IRS master file)
- $54,300
- Income (IRS master file)
- $32,563
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $32,238 | $35,715 | $54,300 | XML |
| 990-EZ | December 2024 | $13,267 | $41,983 | $57,777 | XML |
| 990-EZ | December 2023 | $80,633 | $70,636 | $86,493 | 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 32-0241114).
Questions about LAGUNA NIGUEL MILITARY SUPPORT FOUNDATION
- What is the EIN of LAGUNA NIGUEL MILITARY SUPPORT FOUNDATION?
- The employer identification number (EIN) of LAGUNA NIGUEL MILITARY SUPPORT FOUNDATION is 32-0241114.
- Is LAGUNA NIGUEL MILITARY SUPPORT FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2008.
- Are donations to LAGUNA NIGUEL MILITARY SUPPORT FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LAGUNA NIGUEL MILITARY SUPPORT FOUNDATION file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of LAGUNA NIGUEL MILITARY SUPPORT FOUNDATION 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 LAGUNA NIGUEL MILITARY SUPPORT FOUNDATION 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 LAGUNA NIGUEL MILITARY SUPPORT FOUNDATION?
- The 990-EZ for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does LAGUNA NIGUEL MILITARY SUPPORT FOUNDATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $32,238, expenses of $35,715 and total assets of $54,300 at year end.
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