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Nonprofit · EIN 46-1590081

LARRY AND MAGGIE KOPSA CHARITABLE FOUNDATION

Tax-exempt · LINCOLN, NE 68516

Financials

$3K$9K2023$5K$9K2024$5K$7K2025
Revenue Expenses · by fiscal year end
Financials of LARRY AND MAGGIE KOPSA CHARITABLE FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-PF$4,781$7,340-$2,559$24,836$0$24,836
December 31, 2024990-PF$5,199$9,458-$4,259$27,260$0$27,260
December 31, 2023990-PF$3,030$8,904-$5,874$30,721$0$30,721
Financial details: 990-PF for the year ended December 31, 2025

Revenue

Dividends
$1,178
Net gain from sales of assets
$3,603

Expenses

Grants and similar amounts paid
$7,275
Disbursements for charitable purposes
$7,275
Excise tax on investment income
$27

Balance sheet and other

Total assets, start of year
$27,260
Total assets, end of year
$24,836
Total liabilities, end of year
$0
Net assets, end of year
$24,836
Fair market value of assets
$39,712
Qualifying distributions
$7,275
Net investment income
$1,916

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
LARRY KOPSA
9216 S 42ND ST, LINCOLN, NE 68516
PRESIDENT1$0
MAGGIE KOPSA
9216 S 42ND, LINCOLN, NE 68516
VICE PRESIDE1$0
CHRIS BEDIENT
9216 S 42ND ST, LINCOLN, NE 68516
TREASURER1$0
JAMES KOPSA
9216 S 42ND ST, LINCOLN, NE 68516
BOARD MEMBER1$0
990-PF for the year ended December 31, 2024: 4 people
NameTitleHours / weekCompensation
LARRY KOPSA
9216 S 42ND ST, LINCOLN, NE 68516
PRESIDENT1$0
MAGGIE KOPSA
9216 S 42ND, LINCOLN, NE 68516
VICE PRESIDE1$0
CHRIS BEDIENT
9216 S 42ND ST, LINCOLN, NE 68516
TREASURER1$0
JAMES KOPSA
9216 S 42ND ST, LINCOLN, NE 68516
BOARD MEMBER1$0
990-PF for the year ended December 31, 2023: 4 people
NameTitleHours / weekCompensation
LARRY KOPSA
9216 S 42ND ST, LINCOLN, NE 68516
PRESIDENT1$0
MAGGIE KOPSA
9216 S 42ND, LINCOLN, NE 68516
VICE PRESIDE1$0
CHRIS BEDIENT
9216 S 42ND ST, LINCOLN, NE 68516
TREASURER1$0
JAMES KOPSA
9216 S 42ND ST, LINCOLN, NE 68516
BOARD MEMBER1$0

Address and contacts

Address (IRS master file)
9216 S 42ND ST, LINCOLN, NE 68516-3006
Signed the 990-PF
LARRY KOPSA, PRESIDENT
Phone
(402) 362-6636
Return prepared by
KOPSA OTTE ASSOCIATES 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
46-1590081
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
Assets (IRS master file)
$24,836
Income (IRS master file)
$12,679

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFDecember 2025$4,781$7,340$24,836IRS
990-PFDecember 2024$5,199$9,458$27,260IRS
990-PFDecember 2023$3,030$8,904$30,721XML
990-PFDecember 2022–––IRS
990-PFDecember 2021–––IRS
990-PFDecember 2020–––IRS
990-PFDecember 2018–––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 46-1590081).

Questions about LARRY AND MAGGIE KOPSA CHARITABLE FOUNDATION

What is the EIN of LARRY AND MAGGIE KOPSA CHARITABLE FOUNDATION?
The employer identification number (EIN) of LARRY AND MAGGIE KOPSA CHARITABLE FOUNDATION is 46-1590081.
Is LARRY AND MAGGIE KOPSA CHARITABLE FOUNDATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2013.
Are donations to LARRY AND MAGGIE KOPSA CHARITABLE FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
Which annual return does LARRY AND MAGGIE KOPSA CHARITABLE FOUNDATION file?
Form 990-PF. Private foundations file every year.
When is the next return of LARRY AND MAGGIE KOPSA CHARITABLE 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 LARRY AND MAGGIE KOPSA CHARITABLE 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 are the officers and directors of LARRY AND MAGGIE KOPSA CHARITABLE FOUNDATION?
The 990-PF for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
How much revenue does LARRY AND MAGGIE KOPSA CHARITABLE FOUNDATION have?
On its 990-PF for the year ended December 31, 2025 it reported revenue of $4,781, expenses of $7,340 and total assets of $24,836 at year end.

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