Nonprofit · EIN 34-1766667
PAS FOUNDATION
Tax-exempt · HUDSON, OH 44236
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $48,529 | $106,338 | -$57,809 | $1,321,690 | $0 | $1,321,690 |
| December 31, 2024 | 990-PF | $397,962 | $138,686 | $259,276 | $1,379,499 | $0 | $1,379,499 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $8,574
- Net gain from sales of assets
- $39,955
Expenses
- Grants and similar amounts paid
- $100,500
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $100,500
- Excise tax on investment income
- $649
Balance sheet and other
- Total assets, start of year
- $1,379,499
- Total assets, end of year
- $1,321,690
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,321,690
- Fair market value of assets
- $2,195,592
- Qualifying distributions
- $100,500
- Net investment income
- $48,529
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-PF for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PETER A SPITALIERI 5600 HUDSON INDUSTRIAL PKWY 200, HUDSON, OH 44236 | TRUSTEE | 1 | $0 |
| CELESTE M SPITALIERI 5600 HUDSON INDUSTRIAL PKWY 200, HUDSON, OH 44236 | TRUSTEE | 1 | $0 |
| ANGELA C IANIRO 5600 HUDSON INDUSTRIAL PKWY 200, HUDSON, OH 44236 | TRUSTEE | 1 | $0 |
| VINCENT L SPITALIERI 5600 HUDSON INDUSTRIAL PKWY 200, HUDSON, OH 44236 | TRUSTEE | 1 | $0 |
| GINA GANNON 5600 HUDSON INDUSTRIAL PKWY 200, HUDSON, OH 44236 | TRUSTEE | 1 | $0 |
| DOMINIC C SPITALIERI 5600 HUDSON INDUSTRIAL PKWY 200, HUDSON, OH 44236 | TRUSTEE | 1 | $0 |
990-PF for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PETER A SPITALIERI 5600 HUDSON INDUSTRIAL PKWY 200, HUDSON, OH 44236 | TRUSTEE | 1 | $0 |
| CELESTE M SPITALIERI 5600 HUDSON INDUSTRIAL PKWY 200, HUDSON, OH 44236 | TRUSTEE | 1 | $0 |
| ANGELA C IANIRO 5600 HUDSON INDUSTRIAL PKWY 200, HUDSON, OH 44236 | TRUSTEE | 1 | $0 |
| VINCENT L SPITALIERI 5600 HUDSON INDUSTRIAL PKWY 200, HUDSON, OH 44236 | TRUSTEE | 1 | $0 |
| GINA GANNON 5600 HUDSON INDUSTRIAL PKWY 200, HUDSON, OH 44236 | TRUSTEE | 1 | $0 |
| DOMINIC C SPITALIERI 5600 HUDSON INDUSTRIAL PKWY 200, HUDSON, OH 44236 | TRUSTEE | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 5600 HUDSON INDUSTRIAL PKWY STE 200, HUDSON, OH 44236-5009
- In care of
- % HOWARD S ESSNER
- Signed the 990-PF
- PETER A SPITALIERI, MANAGER
- Phone
- (330) 650-7000
- Return prepared by
- CIUNI & PANICHI INC
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. 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-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 34-1766667
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 1994
- Accounting year ends
- December
- Files
- Form 990-PF
- Assets (IRS master file)
- $1,321,690
- Income (IRS master file)
- $266,294
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $48,529 | $106,338 | $1,321,690 | XML |
| 990-PF | December 2024 | $397,962 | $138,686 | $1,379,499 | XML |
| 990-PF | December 2023 | $30,405 | $47,548 | $1,120,223 | IRS |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 2018 | – | – | – | IRS |
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 PAS FOUNDATION
- What is the EIN of PAS FOUNDATION?
- The employer identification number (EIN) of PAS FOUNDATION is 34-1766667.
- Is PAS FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1994.
- Are donations to PAS FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does PAS FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of PAS 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 PAS FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of PAS FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does PAS FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $48,529, expenses of $106,338 and total assets of $1,321,690 at year end.
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