Nonprofit · EIN 33-0849470
LAGUNA NIGUEL ROTARY FOUNDATION INC
Tax-exempt · LAGUNA NIGUEL, CA 92607
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2023 | 990 | $15,241 | $19,048 | -$3,807 | $234,522 | $0 | $234,522 |
Financial details: 990 for the year ended December 31, 2023
Revenue
- Contributions, gifts and grants
- $6,545
- Program service revenue
- $0
- Investment income
- $8,696
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $15,215
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $15,215
- Management and general (functional)
- $3,833
Balance sheet and other
- Total assets, start of year
- $226,629
- Total assets, end of year
- $234,522
- Total liabilities, end of year
- $0
- Net assets, end of year
- $234,522
- Publicly traded securities
- $226,787
- Net assets without donor restrictions
- $234,522
- Gross receipts
- $15,241
- Employees
- 0
- Year formed
- 2003
- State of legal domicile
- CA
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 for the year ended December 31, 2023, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Marilyn Crary | Treasurer Trustee or director, Officer | 5 | $0 |
| Michael Gerard | President Trustee or director, Officer | 9 | $0 |
| Ivy Leeson | Secretary Trustee or director, Officer | 7 | $0 |
| Kristen Epperson | President Elect Trustee or director, Officer | 7 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 6281, LAGUNA NIGUEL, CA 92607-6281
- In care of
- % RODNEY R HATTER
- Mailing address (990-N for 2018)
- 25421 Adelanto Drive, Laguna Niguel CA 92677
- Principal officer (990 for 2023)
- Michael Gerard, 33092 Ocean Ridge, Dana Point, CA 92629
- Principal officer (990-N for 2018)
- Elizabeth Sater, 25421 Adelanto Drive, Laguna Niguel CA 92677
- Signed the 990
- Marilyn Crary, Treasurer
- Phone
- (714) 883-2943
- Return prepared by
- Lavoignet CPA & Associates Inc
California records
California keeps its own records of charities and corporations. Search them by EIN 33-0849470 or by the name LAGUNA NIGUEL ROTARY FOUNDATION INC.
- 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
To support local charities and provide local scholarships.
Program accomplishments
- ScholarshipsExpenses $11,500
- Glenwood Housing FoundationExpenses $1,215
- Rotary InternationalExpenses $1,000
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 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | Not on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 33-0849470
- 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-N (e-Postcard)
- Category (NTEE)
- Public and societal benefit (W30)
- Assets (IRS master file)
- $234,522
- Income (IRS master file)
- $15,241
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2023 | $15,241 | $19,048 | $234,522 | XML |
| 990 | December 2022 | $71,441 | $82,856 | $226,629 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-N for 2018 Officer: Elizabeth Sater | December 31, 2018 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990 | 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 33-0849470).
Questions about LAGUNA NIGUEL ROTARY FOUNDATION INC
- What is the EIN of LAGUNA NIGUEL ROTARY FOUNDATION INC?
- The employer identification number (EIN) of LAGUNA NIGUEL ROTARY FOUNDATION INC is 33-0849470.
- Is LAGUNA NIGUEL ROTARY FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2000.
- Are donations to LAGUNA NIGUEL ROTARY FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LAGUNA NIGUEL ROTARY FOUNDATION INC file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of LAGUNA NIGUEL ROTARY FOUNDATION INC due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LAGUNA NIGUEL ROTARY FOUNDATION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2023.
- Who is the principal officer of LAGUNA NIGUEL ROTARY FOUNDATION INC?
- The 990 for the year ended December 31, 2023 names Michael Gerard.
- Who are the officers and directors of LAGUNA NIGUEL ROTARY FOUNDATION INC?
- The 990 for the year ended December 31, 2023 lists 4 people; 0 received compensation from the organization.
- How much revenue does LAGUNA NIGUEL ROTARY FOUNDATION INC have?
- On its 990 for the year ended December 31, 2023 it reported revenue of $15,241, expenses of $19,048 and total assets of $234,522 at year end.
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