Nonprofit · EIN 38-3304827
SANTA CLAUS SCHOOL
Tax-exempt · MIDLAND, MI 48640
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $165,094 | $143,375 | $21,719 | $446,506 | – | $446,506 |
| December 31, 2024 | 990-EZ | $139,085 | $113,403 | $25,682 | $424,787 | – | $424,787 |
| December 31, 2023 | 990-EZ | $191,292 | $103,308 | $87,984 | $399,105 | – | $399,105 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Program service revenue
- $165,094
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $2,310
- Occupancy
- $9,310
- Other expenses
- $131,755
- Program services (functional)
- $136,675
Balance sheet and other
- Total assets, start of year
- $424,787
- Total assets, end of year
- $446,506
- Total liabilities, end of year
- –
- Net assets, end of year
- $446,506
- Cash, savings and investments
- $31,589
- Gross receipts
- $165,094
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARK R FREED | SECRETARY/TR | 5 | $0 |
| THOMAS VALENT | VICE PRESIDE | 5 | $0 |
| HOLLY VALENT | PRESIDENT | 5 | $0 |
990-EZ for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARK R FREED | SECRETARY/TR | 5 | $0 |
| THOMAS VALENT | VICE PRESIDE | 5 | $0 |
| HOLLY VALENT | PRESIDENT | 5 | $0 |
990-EZ for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARK R FREED | SECRETARY/TR | 5 | $0 |
| THOMAS VALENT | VICE PRESIDE | 5 | $0 |
| HOLLY VALENT | PRESIDENT | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 2408 PINEHURST CT, MIDLAND, MI 48640-4146
- In care of
- % MARK R FREED
- Mailing address (990-N for 2011)
- 5915 Eastman Ave Suite 100, Midland MI 48640
- Principal officer (990-N for 2011)
- Mark R Freed, 5915 Eastman Ave Suite 100, Midland MI 48640
- Signed the 990-EZ
- MARK R FREED, SECRETARY/TREASURER
- Phone
- (989) 835-7721
- Website
- www.santaclausschool.com
- Return prepared by
- ANDREWS HOOPER PAVLIK PLC
Mission
THE MISSION OF THE SANTA CLAUS SCHOOL IS TO CREATE BETTER SANTAS THROUGH CLASS TEACHING AND TO MAKE ALL CHILDREN HAPPY AT CHRISTMAS.
Program accomplishments
- THE SANTA CLAUS SCHOOL, IN ITS 89TH YEAR ESTABLISHED, CONTINUES TO OPERATE A SCHOOL THAT TEACHES INDIVIDUALS THE BASICS OF BEING SANTA: THINGS LIKE APPROPRIATE SANTA MAKE-UP AND CLOTHING, THE PRINCIPLES OF SLEIGH FLIGHT, THE CARE AND FEEDING OF REINDEER, AND HOW TO PROPERLY SING A CHRISTMAS CAROL. THE SANTA CLAUS SCHOOL IS THE OLDEST SANTA SCHOOL IN THE WORLD AND STUDENTS HAVE COME FROM NEARLY EVERY STATE AND FROM COUNTRIES ALL OVER THE WORLD, INCLUDING AUSTRALIA, ENGLAND, SWITZERLAND, NORWAY AND GREENLAND. THE CLASS IS SPLIT EACH YEAR INTO NEW AND RETURNING STUDENTS.Expenses $136,675
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. 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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 38-3304827
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1997
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B99Z)
- Assets (IRS master file)
- $446,506
- Income (IRS master file)
- $165,094
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $165,094 | $143,375 | $446,506 | XML |
| 990-EZ | December 2024 | $139,085 | $113,403 | $424,787 | XML |
| 990-EZ | December 2023 | $191,292 | $103,308 | $399,105 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-N for 2011 Officer: Mark R Freed | December 31, 2011 | ≤ $50,000 receipts | – | – | e-Postcard |
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 38-3304827).
Questions about SANTA CLAUS SCHOOL
- What is the EIN of SANTA CLAUS SCHOOL?
- The employer identification number (EIN) of SANTA CLAUS SCHOOL is 38-3304827.
- Is SANTA CLAUS SCHOOL tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1997.
- Are donations to SANTA CLAUS SCHOOL tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SANTA CLAUS SCHOOL file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SANTA CLAUS SCHOOL 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 SANTA CLAUS SCHOOL last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of SANTA CLAUS SCHOOL?
- The 990-N for 2011 names Mark R Freed.
- Who are the officers and directors of SANTA CLAUS SCHOOL?
- The 990-EZ for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does SANTA CLAUS SCHOOL have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $165,094, expenses of $143,375 and total assets of $446,506 at year end.
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