Nonprofit · EIN 38-4166875
WILLOWS PROJECT
Tax-exempt · CINCINNATI, OH 45217
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $21,915 | $22,730 | -$815 | $12,240 | $0 | $12,240 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $21,915
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $20,087
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $21,864
- Management and general (functional)
- $505
- Fundraising (functional)
- $361
Balance sheet and other
- Total assets, start of year
- $13,055
- Total assets, end of year
- $12,240
- Total liabilities, end of year
- $0
- Net assets, end of year
- $12,240
- Gross receipts
- $21,915
- Employees
- 0
- Volunteers
- 30
- Year formed
- 2021
- State of legal domicile
- OH
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 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Elaine Dulovich | President Officer | 15 | $0 |
| Nicole Klungle | Treasurer Officer | 10 | $0 |
| Paul Breidenbach | Secretary Officer | 10 | $0 |
| Don Sherman | Director Trustee or director | 15 | $0 |
| Barbara Rugen | Director Trustee or director | 4 | $0 |
Address and contacts
- Address (IRS master file)
- 551 CHURCH ST, CINCINNATI, OH 45217-1809
- In care of
- % DONALD R SHERMAN
- Mailing address (990-N for 2024)
- 171 Washington Ave, Cincinnati OH 45246
- Principal officer (990 for 2025)
- Elaine Dulovich, 310 Carrington Pl, Apt 304, Loveland, OH 45140
- Principal officer (990-N for 2024)
- Elaine Dulovich, 310 Carrington Place Apt 304, Loveland OH 45140
- Signed the 990
- Nicole Klungle, Treasurer
- Phone
- (513) 319-4377
- Website
- WillowsProject.org
Mission
The Willows Project provides humanitarian aid to primarily Central American immigrants in north central Hamilton County and southern Butler County Ohio. Program services include prevention of homelessness through emergency rent assistance payment of passport fees for US-born children and a food bank.
Program accomplishments
- Emergency rent assistance: Provided direct financial assistance to households facing imminent eviction or housing instability due to unforeseen financial hardship. Payments were made directly to landlords or leasing offices to prevent homelessness and maintain stable housing.Expenses $13,805 · grants $13,805
- Passport access assistance: Provided financial assistance to cover OS passport application fees for US-born children in immigrant families supporting access to legal identification citizenship documentation and related rights.Expenses $2,860 · grants $2,860
- Food access & nutrition program: Provided free weekly food distribution to community members including culturally relevant staple foods and fresh produce to improve nutrition and support food security.Expenses $1,637
- Emergency utility assistance: Provided direct financial assistance to households at risk of utility shutoff including electricity gas and other essential services to maintain safe living conditions during periods of financial hardship and extreme weather.Expenses $740 · grants $740
- Commissary communication support: Provided financial assistance to fund jail commissary accounts for incarcerated individuals enabling communication with legal counsel and maintaining contact with family members.Expenses $492 · grants $492
- The Willows Project provided an additional $553 in direct financial assistance to individuals grants for transportation medical expenses and essential household items.Expenses $553 · grants $553
- During 2025 the organization paid $1,777 incurred in 2024 for food supplies used in program services.Expenses $1,777
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-N on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-N on file |
IRS record
- EIN
- 38-4166875
- 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
- 2021
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Civil rights, social action and advocacy (R30)
- Assets (IRS master file)
- $12,240
- Income (IRS master file)
- $21,915
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $21,915 | $22,730 | $12,240 | XML |
| 990-N for 2024 Officer: Elaine Dulovich | December 31, 2024 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2023 Officer: Don Sherman | December 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2022 Officer: Don Sherman | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2021 Officer: Don Sherman | December 31, 2021 | ≤ $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 38-4166875).
Questions about WILLOWS PROJECT
- What is the EIN of WILLOWS PROJECT?
- The employer identification number (EIN) of WILLOWS PROJECT is 38-4166875.
- Is WILLOWS PROJECT tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
- Are donations to WILLOWS PROJECT tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WILLOWS PROJECT file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of WILLOWS PROJECT 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 WILLOWS PROJECT last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of WILLOWS PROJECT?
- The 990 for the year ended December 31, 2025 names Elaine Dulovich.
- Who are the officers and directors of WILLOWS PROJECT?
- The 990 for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does WILLOWS PROJECT have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $21,915, expenses of $22,730 and total assets of $12,240 at year end.
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