Nonprofit · EIN 36-3739494
ARTHUR L BUD JOHNSON IN MEMORY OF ELAINE V JOHNSON FOUNDATION
Tax-exempt · CUMMING, GA 30041
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $2,403,129 | $1,947,037 | $456,092 | $10,185,592 | $0 | $10,185,592 |
| December 31, 2024 | 990-PF | $1,914,181 | $1,742,585 | $171,596 | $9,729,500 | $0 | $9,729,500 |
| December 31, 2023 | 990-PF | $1,736,839 | $1,746,656 | -$9,817 | $9,557,904 | $0 | $9,557,904 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $475,920
- Interest
- $399
- Net gain from sales of assets
- $1,893,296
- Other income
- $33,514
Expenses
- Grants and similar amounts paid
- $1,486,807
- Compensation of officers, directors and key employees
- $255,000
- Salaries, compensation and benefits (total)
- $10,600
- Disbursements for charitable purposes
- $1,796,093
- Excise tax on investment income
- $31,496
Balance sheet and other
- Total assets, start of year
- $9,729,500
- Total assets, end of year
- $10,185,592
- Total liabilities, end of year
- $0
- Net assets, end of year
- $10,185,592
- Fair market value of assets
- $35,579,216
- Qualifying distributions
- $1,796,093
- Net investment income
- $2,403,129
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 |
|---|---|---|---|
| DAVID HAMMERSLAG 21724 E ROUNDUP WAY, QUEEN CREEK, AZ 85142 | TRUSTEE | 10 | $70,800 |
| SALLY MODE 815 DORR AVE, RHINELANDER, WI 54501 | TRUSTEE | 10 | $66,600 |
| RYAN HOLMES 3570 EVONVALE OVERLOOK, CUMMING, GA 30041 | TRUSTEE | 15 | $58,800 |
| BEN HAMMERSLAG 1044 KAVENAUGH LN, LEXINGTON, KY 40509 | TRUSTEE | 15 | $58,800 |
990-PF for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID HAMMERSLAG 21724 E ROUNDUP WAY, QUEEN CREEK, AZ 85142 | TRUSTEE | 15 | $80,231 |
| SALLY MODE 815 DORR AVE, RHINELANDER, WI 54501 | TRUSTEE | 10 | $65,418 |
| RYAN HOLMES 3570 EVONVALE OVERLOOK, CUMMING, GA 30041 | TRUSTEE | 10 | $51,801 |
| BEN HAMMERSLAG 1044 KAVENAUGH LN, LEXINGTON, KY 40509 | TRUSTEE | 5 | $9,200 |
990-PF for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID HAMMERSLAG 3881 E BIRCHWOOD PLACE, CHANDLER, AZ 85249 | TRUSTEE | 15 | $76,124 |
| SALLY MODE 815 DORR AVE, RHINELANDER, WI 54501 | TRUSTEE | 15 | $67,273 |
| RYAN HOLMES 3570 EVONVALE OVERLOOK, CUMMING, GA 30041 | TRUSTEE | 10 | $41,602 |
Address and contacts
- Address (IRS master file)
- 3570 EVONVALE OVERLOOK, CUMMING, GA 30041-7388
- In care of
- % RYAN HOLMES
- Signed the 990-PF
- RYAN HOLMES, TRUSTEE
- Phone
- (310) 903-8634
- Website
- WWW.ALJFOUNDATION.ORG
- Return prepared by
- THOMAS ZOLLARS & LYNCH LTD
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
- 36-3739494
- 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
- 1991
- Accounting year ends
- December
- Files
- Form 990-PF
- Assets (IRS master file)
- $10,185,592
- Income (IRS master file)
- $3,251,208
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $2,403,129 | $1,947,037 | $10,185,592 | XML |
| 990-PF | December 2024 | $1,914,181 | $1,742,585 | $9,729,500 | XML |
| 990-PF | December 2023 | $1,736,839 | $1,746,656 | $9,557,904 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 2019 | – | – | – | 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 36-3739494).
Questions about ARTHUR L BUD JOHNSON IN MEMORY OF ELAINE V JOHNSON FOUNDATION
- What is the EIN of ARTHUR L BUD JOHNSON IN MEMORY OF ELAINE V JOHNSON FOUNDATION?
- The employer identification number (EIN) of ARTHUR L BUD JOHNSON IN MEMORY OF ELAINE V JOHNSON FOUNDATION is 36-3739494.
- Is ARTHUR L BUD JOHNSON IN MEMORY OF ELAINE V JOHNSON FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1991.
- Are donations to ARTHUR L BUD JOHNSON IN MEMORY OF ELAINE V JOHNSON FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does ARTHUR L BUD JOHNSON IN MEMORY OF ELAINE V JOHNSON FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of ARTHUR L BUD JOHNSON IN MEMORY OF ELAINE V JOHNSON 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 ARTHUR L BUD JOHNSON IN MEMORY OF ELAINE V JOHNSON 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 ARTHUR L BUD JOHNSON IN MEMORY OF ELAINE V JOHNSON FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 4 people; 4 received compensation from the organization, the highest $70,800 (DAVID HAMMERSLAG, TRUSTEE).
- How much revenue does ARTHUR L BUD JOHNSON IN MEMORY OF ELAINE V JOHNSON FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $2,403,129, expenses of $1,947,037 and total assets of $10,185,592 at year end.
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