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Nonprofit · EIN 32-0815353

UPPER ROOM

Tax-exempt · SAN FRANCISCO, CA 94105

Address and contacts

Address (IRS master file)
455 MARKET ST STE 1940 PMB 605237, SAN FRANCISCO, CA 94105-2448
Mailing address (990-N for 2024)
455 MARKET ST STE 1940 605237, SAN FRANCISCO CA 94105
Principal officer (990-N for 2024)
Stalin Penumaka, 2408 10th Street, Brookings SD 57006

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 June, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025June 30, 2026November 16, 2026Not due yet
2024June 30, 2025November 17, 2025990-N on file
2023June 30, 2024November 15, 2024No data

IRS record

EIN
32-0815353
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
2025
Accounting year ends
June
Files
Form 990-N (e-Postcard)
Category (NTEE)
Religion-related (X20)

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-N for 2024
Officer: Stalin Penumaka
June 30, 2025≤ $50,000 receipts––e-Postcard

990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.

Questions about UPPER ROOM

What is the EIN of UPPER ROOM?
The employer identification number (EIN) of UPPER ROOM is 32-0815353.
Is UPPER ROOM tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2025.
Are donations to UPPER ROOM tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does UPPER ROOM file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of UPPER ROOM due?
The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did UPPER ROOM last file with the IRS?
The latest return in the IRS public files is the 990-N for 2024 for the year ended June 30, 2025.
Who is the principal officer of UPPER ROOM?
The 990-N for 2024 names Stalin Penumaka.

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