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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 38-3917457

UNIVERSAL CHURCH OF THE MASTER

Also known as 827 M3MINISTRY UCM

Tax-exempt · SAN JOSE, CA 95128

Address and contacts

Address (IRS master file)
1361 SOUTH WINCHESTER BLVD, SAN JOSE, CA 95128-4328
In care of
% SIOBHAN NICOLAU
Mailing address (990-N for 2025)
1361 SOUTH WINCHESTER BLVD, SAN JOSE CA 95128
Principal officer (990-N for 2025)
SIOBHAN NICOLAOU, 125 WABAN STREET, NEWTON MA 02458

California records

California keeps its own records of charities and corporations. Search them by EIN 38-3917457 or by the name UNIVERSAL CHURCH OF THE MASTER.

Attorney General, Registry of Charities and Fundraisers
Registration status and filed reports (CT-TR-1, RRF-1)

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-N on file
2024December 31, 2024May 15, 2025990-N on file
2023December 31, 2023May 15, 2024990-N on file

File the 2026 990-N for UNIVERSAL CHURCH OF THE MASTER

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
38-3917457
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Church
Exempt since
1946
Accounting year ends
December
Files
Form 990-N (e-Postcard)

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-N for 2025
Officer: SIOBHAN NICOLAOU
December 31, 2025≤ $50,000 receipts––e-Postcard
990-N for 2024
Officer: SIOBHAN NICOLAOU
December 31, 2024≤ $50,000 receipts––e-Postcard
990-N for 2023
Officer: Siobhan Nicolaou
December 31, 2023≤ $50,000 receipts––e-Postcard
990-N for 2022
Officer: Siobhan Nicolaou
December 31, 2022≤ $50,000 receipts––e-Postcard
990-N for 2019
Officer: SIOBAHN NICOLAU
December 31, 2019≤ $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 38-3917457).

Questions about UNIVERSAL CHURCH OF THE MASTER

What is the EIN of UNIVERSAL CHURCH OF THE MASTER?
The employer identification number (EIN) of UNIVERSAL CHURCH OF THE MASTER is 38-3917457.
Is UNIVERSAL CHURCH OF THE MASTER tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1946.
Which annual return does UNIVERSAL CHURCH OF THE MASTER file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of UNIVERSAL CHURCH OF THE MASTER 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 UNIVERSAL CHURCH OF THE MASTER last file with the IRS?
The latest return in the IRS public files is the 990-N for 2025 for the year ended December 31, 2025.
Who is the principal officer of UNIVERSAL CHURCH OF THE MASTER?
The 990-N for 2025 names SIOBHAN NICOLAOU.

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