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Nonprofit · EIN 38-2746657

C & N FOUNDATION

Tax-exempt · SOUTHFIELD, MI 48076

Financials

$206K$292K2022$232K$341K2023$457K$324K2024$352K$276K2025
Revenue Expenses · by fiscal year end
Financials of C & N FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
May 31, 2026990-PF$352,484$275,559$76,925$5,656,066$0$5,656,066
May 31, 2025990-PF$457,298$324,245$133,053$5,579,141$0$5,579,141
May 31, 2024990-PF$232,254$341,072-$108,818$5,446,088$0$5,446,088
May 31, 2023990-PF$205,885$292,078-$86,193$5,554,906$0$5,554,906
Financial details: 990-PF for the year ended May 31, 2026

Revenue

Contributions, gifts and grants
$0
Dividends
$174,641
Net gain from sales of assets
$177,843

Expenses

Grants and similar amounts paid
$250,000
Compensation of officers, directors and key employees
$0
Disbursements for charitable purposes
$250,000
Excise tax on investment income
$4,544

Balance sheet and other

Total assets, start of year
$5,579,141
Total assets, end of year
$5,656,066
Total liabilities, end of year
$0
Net assets, end of year
$5,656,066
Fair market value of assets
$6,871,755
Qualifying distributions
$250,000
Net investment income
$352,484

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 May 31, 2026, highest compensation first.

NameTitleHours / weekCompensation
CAROLE S HOFLEY
PO BOX 542, DRIGGS, ID 83422
PRESIDENT & TREASURER0$0
ERIC L HOFLEY
30747 GREENFIELD ROAD, SOUTHFIELD, MI 48076
VICE PRESIDENT & SECRETARY1$0
JONATHON A HOFLEY
30747 GREENFIELD ROAD, SOUTHFIELD, MI 48076
ASSISTANT TREASURER1$0
990-PF for the year ended May 31, 2025: 3 people
NameTitleHours / weekCompensation
CAROLE S HOFLEY
PO BOX 1447, WILSON, WY 830140767
PRESIDENT- TREASURER0$0
ERIC L HOFLEY
30747 GREENFIELD ROAD, SOUTHFIELD, MI 48076
VICE PRESIDENT- SECRETARY1$0
JONATHON A HOFLEY
30747 GREENFIELD ROAD, SOUTHFIELD, MI 48076
ASSISTANT TREASURER1$0
990-PF for the year ended May 31, 2024: 3 people
NameTitleHours / weekCompensation
CAROLE S HOFLEY
PO BOX 1447, WILSON, WY 830140767
PRESIDENT- TREASURER0$0
ERIC L HOFLEY
30747 GREENFIELD ROAD, SOUTHFIELD, MI 48076
VICE PRESIDENT- SECRETARY0$0
JONATHON A HOFLEY
30747 GREENFIELD ROAD, SOUTHFIELD, MI 48076
ASSISTANT TREASURER1$0
990-PF for the year ended May 31, 2023: 3 people
NameTitleHours / weekCompensationOther / benefits
CAROLE S HOFLEY
PO BOX 1447, WILSON, WY 830140767
PRESIDENT- TREASURER0$0$1,673
ERIC L HOFLEY
30747 GREENFIELD ROAD, SOUTHFIELD, MI 48076
VICE PRESIDENT- SECRETARY0$0$0
JONATHON A HOFLEY
30747 GREENFIELD ROAD, SOUTHFIELD, MI 48076
ASSISTANT TREASURER1$0$0

Address and contacts

Address (IRS master file)
30747 GREENFIELD ROAD SUITE 1, SOUTHFIELD, MI 48076-1511
Signed the 990-PF
ERIC HOFLEY, VICE PRESIDENT & SECRETARY
Phone
(248) 594-5563
Return prepared by
FENNER MELSTROM & DOOLING PLC

What it must file and when

IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in May, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025May 31, 2026October 15, 2026990-PF on file
2024May 31, 2025October 15, 2025990-PF on file
2023May 31, 2024October 15, 2024990-PF on file

IRS record

EIN
38-2746657
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
1988
Accounting year ends
May
Files
Form 990-PF
Assets (IRS master file)
$5,656,066
Income (IRS master file)
$2,605,803

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFMay 2026$352,484$275,559$5,656,066XML
990-PFMay 2025$457,298$324,245$5,579,141XML
990-PFMay 2024$232,254$341,072$5,446,088XML
990-PFMay 2023$205,885$292,078$5,554,906XML
990-PFMay 2022–––IRS
990-PFMay 2021–––IRS
990-PFMay 2020–––IRS
990-PFMay 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 38-2746657).

Questions about C & N FOUNDATION

What is the EIN of C & N FOUNDATION?
The employer identification number (EIN) of C & N FOUNDATION is 38-2746657.
Is C & N FOUNDATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1988.
Are donations to C & N FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
Which annual return does C & N FOUNDATION file?
Form 990-PF. Private foundations file every year.
When is the next return of C & N FOUNDATION due?
The return for tax year 2026 (the year ending May 31, 2027) is due October 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did C & N FOUNDATION last file with the IRS?
The latest return in the IRS public files is the 990-PF for the year ended May 2026.
Who are the officers and directors of C & N FOUNDATION?
The 990-PF for the year ended May 31, 2026 lists 3 people; 0 received compensation from the organization.
How much revenue does C & N FOUNDATION have?
On its 990-PF for the year ended May 31, 2026 it reported revenue of $352,484, expenses of $275,559 and total assets of $5,656,066 at year end.

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