Nonprofit · EIN 45-4482686
M & T FOUNDATION
Tax-exempt · ENCINITAS, CA 92024
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-PF | $2,292,450 | $2,059,848 | $232,602 | $22,611,748 | $38,729 | $22,573,019 |
| December 31, 2023 | 990-PF | $1,176,327 | $2,064,665 | -$888,338 | $22,374,430 | $34,013 | $22,340,417 |
Financial details: 990-PF for the year ended December 31, 2024
Revenue
- Dividends
- $343,278
- Interest
- $236,243
- Net gain from sales of assets
- $1,506,639
- Other income
- $206,290
Expenses
- Grants and similar amounts paid
- $1,477,000
- Compensation of officers, directors and key employees
- $155,088
- Salaries, compensation and benefits (total)
- $37,379
- Disbursements for charitable purposes
- $1,557,023
- Excise tax on investment income
- $24,876
Balance sheet and other
- Total assets, start of year
- $22,374,430
- Total assets, end of year
- $22,611,748
- Total liabilities, end of year
- $38,729
- Net assets, end of year
- $22,573,019
- Fair market value of assets
- $25,349,267
- Qualifying distributions
- $1,557,023
- Net investment income
- $2,292,450
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 December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Gregory L Potenziani PO Box 676370, Rancho Santa Fe, CA 92067 | President | 40 | $130,000 | $6,500 |
| Frank A Potenziani PO Box 676370, Rancho Santa Fe, CA 92067 | Chairman | 2 | $0 | – |
| Fred G Botek PO Box 676370, Rancho Santa Fe, CA 92067 | Treasurer | 1 | $0 | – |
| Patricia P Vick PO Box 676370, Rancho Santa Fe, CA 92067 | Director | 1 | $0 | – |
| Jason Vick PO Box 676370, Rancho Santa Fe, CA 92067 | Director | 1 | $0 | – |
| Matthew Bush PO Box 676370, Rancho Santa Fe, CA 92067 | Director | 1 | $0 | – |
| Kimberly Godoy PO Box 676370, Rancho Santa Fe, CA 92067 | Secretary | 1 | $0 | – |
| Matthew F Botek PO Box 676370, Rancho Santa Fe, CA 92067 | Director | 1 | $0 | – |
| James A Brenneis PO Box 676370, Rancho Santa Fe, CA 92067 | Director | 1 | $0 | – |
990-PF for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Gregory L Potenziani PO Box 676370, Rancho Santa Fe, CA 92067 | President | 40 | $130,000 | $6,500 |
| Frank A Potenziani PO Box 676370, Rancho Santa Fe, CA 92067 | Director | 2 | $0 | – |
| Fred G Botek PO Box 676370, Rancho Santa Fe, CA 92067 | Director | 1 | $0 | – |
| Patricia P Vick PO Box 676370, Rancho Santa Fe, CA 92067 | Director | 1 | $0 | – |
| Jason Vick PO Box 676370, Rancho Santa Fe, CA 92067 | Director | 1 | $0 | – |
| Darren Beckett PO Box 676370, Rancho Santa Fe, CA 92067 | Director | 1 | $0 | – |
| Matthew Bush PO Box 676370, Rancho Santa Fe, CA 92067 | Director | 1 | $0 | – |
| Kimberly Godoy PO Box 676370, Rancho Santa Fe, CA 92067 | Secretary | 1 | $0 | – |
| Matthew F Botek PO Box 676370, Rancho Santa Fe, CA 92067 | Director | 1 | $0 | – |
| James A Brenneis PO Box 676370, Rancho Santa Fe, CA 92067 | Director | 1 | $0 | – |
Address and contacts
- Address (IRS master file)
- 336 ENCINITAS BLVD STE 220, ENCINITAS, CA 92024-8707
- In care of
- % KURT SOMMER
- Signed the 990-PF
- Gregory L Potenziani, President
- Phone
- (858) 750-0154
- Return prepared by
- West Rhode & Roberts
California records
California keeps its own records of charities and corporations. Search them by EIN 45-4482686 or by the name M & T FOUNDATION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. 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 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 45-4482686
- 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
- 2013
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20)
- Assets (IRS master file)
- $22,611,748
- Income (IRS master file)
- $11,082,168
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2024 | $2,292,450 | $2,059,848 | $22,611,748 | IRS |
| 990-T | December 2024 | – | – | – | IRS |
| 990-PF | December 2023 | $1,176,327 | $2,064,665 | $22,374,430 | XML |
| 990-T | December 2023 | – | – | – | IRS |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-T | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-T | December 2020 | – | – | – | IRS |
| 990-PF | December 2018 | – | – | – | IRS |
| 990-PF | December 2017 | – | – | – | 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 45-4482686).
Questions about M & T FOUNDATION
- What is the EIN of M & T FOUNDATION?
- The employer identification number (EIN) of M & T FOUNDATION is 45-4482686.
- Is M & T FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2013.
- Are donations to M & T FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does M & T FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of M & T FOUNDATION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did M & T FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2024.
- Who are the officers and directors of M & T FOUNDATION?
- The 990-PF for the year ended December 31, 2024 lists 9 people; 1 received compensation from the organization, the highest $130,000 (Gregory L Potenziani, President).
- How much revenue does M & T FOUNDATION have?
- On its 990-PF for the year ended December 31, 2024 it reported revenue of $2,292,450, expenses of $2,059,848 and total assets of $22,611,748 at year end.
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All nonprofits in ENCINITAS · California · Philanthropy, voluntarism and grantmaking foundations