Nonprofit · EIN 39-3490928
THE PUGA LEGACY
Tax-exempt · CERES, CA 95307
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $0 | – | – | $20,000 | – | $20,000 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $0
Expenses
- Compensation of officers, directors and key employees
- $0
Balance sheet and other
- Total assets, start of year
- $20,000
- Total assets, end of year
- $20,000
- Total liabilities, end of year
- –
- Net assets, end of year
- $20,000
- Cash, savings and investments
- $20,000
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 |
|---|---|---|---|
| SALVADO PUGA JR | PRESIDENT | 10 | $0 |
| YAMINAH PUGA | VICE PRESIDENT | 5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 2104, CERES, CA 95307-8604
- In care of
- % SALVADOR PUGA
- Signed the 990-EZ
- SALVADOR PUGA JR, PRESIDENT
- Phone
- (209) 818-8314
- Return prepared by
- THEE TAX MAN FINANCIAL SERVICES LLC
Mission
TO OFFER SKILLS, EDUCATIONA ND TRAINING IN TRADES OF CONSTRUCTION
Program accomplishments
- COMMUNITY GIVING AT CHRISTMAS COMMUNITY
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | No data |
| 2023 | December 31, 2023 | May 15, 2024 | No data |
IRS record
- EIN
- 39-3490928
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2025
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Youth development (O50)
- Assets (IRS master file)
- $20,000
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $0 | – | $20,000 | IRS |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.
Questions about THE PUGA LEGACY
- What is the EIN of THE PUGA LEGACY?
- The employer identification number (EIN) of THE PUGA LEGACY is 39-3490928.
- Is THE PUGA LEGACY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2025.
- Are donations to THE PUGA LEGACY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does THE PUGA LEGACY file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of THE PUGA LEGACY 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 THE PUGA LEGACY last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of THE PUGA LEGACY?
- The 990-EZ for the year ended December 31, 2025 lists 2 people; 0 received compensation from the organization.
- How much revenue does THE PUGA LEGACY have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $0 and total assets of $20,000 at year end.
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