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Nonprofit · EIN 45-5175677

MARC LIPELLA FOUNDATION

Tax-exempt · HAGERSTOWN, MD 21740

Financials

$10K$9K2023$13K$14K2024$11K$11K2025
Revenue Expenses · by fiscal year end
Financials of MARC LIPELLA FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-PF$11,195$10,908$287$5,183$0$5,183
December 31, 2024990-PF$12,940$13,936-$996$4,896$0$4,896
December 31, 2023990-PF$10,240$9,359$881$5,892$0$5,892
Financial details: 990-PF for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$50
Other income
$11,145

Expenses

Grants and similar amounts paid
$4,500
Disbursements for charitable purposes
$4,500

Balance sheet and other

Total assets, start of year
$4,896
Total assets, end of year
$5,183
Total liabilities, end of year
$0
Net assets, end of year
$5,183
Fair market value of assets
$5,183
Qualifying distributions
$4,500

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, 2025, highest compensation first.

NameTitleHours / weekCompensation
RICHARD LAPELLA
17904 GARDEN SPOT DRIVE, HAGERSTOWN, MD 21740
PRESIDENT7.5$0
ROBERT LIPELLA
8943 SONOMA LAKE BLVD, BOCA RATON, FL 33434
VICE PRESIDE1.7$0
GAYLE LIPELLA
17904 GARDEN SPOT DRIVE, HAGERSTOWN, MD 21740
TREASURER2.7$0
MICHAEL LIPELLA
17904 GARDEN SPOT DRIVE, HAGERSTOWN, MD 21740
SECRETARY1.5$0
990-PF for the year ended December 31, 2024: 4 people
NameTitleHours / weekCompensation
RICHARD LAPELLA
17904 GARDEN SPOT DRIVE, HAGERSTOWN, MD 21740
PRESIDENT7.7$0
ROBERT LIPELLA
8943 SONOMA LAKE BLVD, BOCA RATON, FL 33434
VICE PRESIDE1.9$0
GAYLE LIPELLA
17904 GARDEN SPOT DRIVE, HAGERSTOWN, MD 21740
TREASURER3$0
MICHAEL LIPELLA
17904 GARDEN SPOT DRIVE, HAGERSTOWN, MD 21740
SECRETARY1.7$0
990-PF for the year ended December 31, 2023: 4 people
NameTitleHours / weekCompensation
RICHARD LIPELLA
17904 GARDEN SPOT DRIVE, HAGERSTOWN, MD 21740
PRESIDENT7.6$0
ROBERT LIPELLA
8943 SONOMA LAKE BLVD, BOCA RATON, FL 33434
VICE PRESIDE2.1$0
GAYLE LIPELLA
17904 GARDEN SPOT DRIVE, HAGERSTOWN, MD 21740
TREASURER2.9$0
MICHAEL LIPELLA
17904 GARDEN SPOT DRIVE, HAGERSTOWN, MD 21740
SECRETARY1.8$0

Address and contacts

Address (IRS master file)
17904 GARDEN SPOT DR, HAGERSTOWN, MD 21740-9108
Mailing address (990-N for 2012)
17904 Garden Spot Drive, Hagerstown MD 21740
Principal officer (990-N for 2012)
Richard G Lipella, 17904 Garden Spot Drive, Hagerstown MD 21740
Signed the 990-PF
RICHARD LAPELLA, PRESIDENT
Phone
(301) 797-3881
Return prepared by
SMITH ELLIOTT KEARNS & COMPANY LLC

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

IRS record

EIN
45-5175677
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Private operating foundation
Donations deductible (Pub 78)
Private operating foundation, 50% limit
Exempt since
2014
Accounting year ends
December
Files
Form 990-PF
Assets (IRS master file)
$5,183
Income (IRS master file)
$11,195

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFDecember 2025$11,195$10,908$5,183XML
990-PFDecember 2024$12,940$13,936$4,896XML
990-PFDecember 2023$10,240$9,359$5,892XML
990-PFDecember 2022–––IRS
990-PFDecember 2021–––IRS
990-PFDecember 2020–––IRS
990-PFDecember 2018–––IRS
990-N for 2012
Officer: Richard G Lipella
December 31, 2012≤ $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 45-5175677).

Questions about MARC LIPELLA FOUNDATION

What is the EIN of MARC LIPELLA FOUNDATION?
The employer identification number (EIN) of MARC LIPELLA FOUNDATION is 45-5175677.
Is MARC LIPELLA FOUNDATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2014.
Are donations to MARC LIPELLA FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Private operating foundation, 50% limit).
Which annual return does MARC LIPELLA FOUNDATION file?
Form 990-PF. Private foundations file every year.
When is the next return of MARC LIPELLA FOUNDATION 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 MARC LIPELLA FOUNDATION last file with the IRS?
The latest return in the IRS public files is the 990-PF for the year ended December 2025.
Who is the principal officer of MARC LIPELLA FOUNDATION?
The 990-N for 2012 names Richard G Lipella.
Who are the officers and directors of MARC LIPELLA FOUNDATION?
The 990-PF for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
How much revenue does MARC LIPELLA FOUNDATION have?
On its 990-PF for the year ended December 31, 2025 it reported revenue of $11,195, expenses of $10,908 and total assets of $5,183 at year end.

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