Nonprofit · EIN 46-2362633
MEMORIAL DAY FLOWERS FOUNDATION
Also known as PATTON BOGGS LLP
Tax-exempt · SAN MARCOS, CA 92078
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $189,572 | $174,517 | $15,055 | $112,520 | $0 | $112,520 |
| December 31, 2024 | 990 | $81,434 | $186,521 | -$105,087 | $97,465 | $0 | $97,465 |
| December 31, 2023 | 990 | $214,560 | $174,787 | $39,773 | $202,553 | $0 | $202,553 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $189,572
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $12,677
- Travel
- $14,031
- Program services (functional)
- $98,521
- Management and general (functional)
- $75,996
Balance sheet and other
- Total assets, start of year
- $97,465
- Total assets, end of year
- $112,520
- Total liabilities, end of year
- $0
- Net assets, end of year
- $112,520
- Gross receipts
- $189,572
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2014
- State of legal domicile
- CA
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 |
|---|---|---|---|
| BRENDA RENY | BOARD MEMBER Trustee or director | 5 | $0 |
| MAGGIE SHEEDY | CHAIR Trustee or director | 3 | $0 |
| DANA ARMELLINI | BOARD MEMBER Trustee or director | 3 | $0 |
| DAVID MURPHY | TREASURER Trustee or director | 5 | $0 |
| LANE DEVRIES | BOARD MEMBER Trustee or director | 5 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEVE DIONNE | CO - CHAIR Trustee or director | 5 | $0 |
| BRENDA RENY | CO - CHAIR Trustee or director | 5 | $0 |
| JOHAN SOHN | DIRECTOR Trustee or director | 3 | $0 |
| MAGGIE SHEEDY | DIRECTOR Trustee or director | 3 | $0 |
| DANA ARMELLINI | DIRECTOR Trustee or director | 3 | $0 |
| DAVID MURPHY | TREASURER Trustee or director | 5 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEVE DIONNE | CO - CHAIR Trustee or director | 40 | $0 |
| BRENDA RENT | CO - CHAIR Trustee or director | 3 | $0 |
| JOHAN SOHN | DIRECTOR Trustee or director | 3 | $0 |
| MAGGIE SHEEDY | DIRECTOR Trustee or director | 3 | $0 |
| DANA ARMELLINI | DIRECTOR Trustee or director | 3 | $0 |
| ROBIN CAN DER SCHAAF | DIRECTOR Trustee or director | 3 | $0 |
| DAVID MURPHY | TREASURER Trustee or director | 3 | $0 |
Address and contacts
- Address (IRS master file)
- 310 SO TWIN OAKS VALLEY RD 107-3, SAN MARCOS, CA 92078-4387
- In care of
- % DEBORAH LODGE
- Mailing address (990-N for 2017)
- 10105 Leisure Lane N, Jacksonville FL 32256
- Principal officer (990 for 2025)
- DAVID MURPHY, 310 SO TWIN OAKS VALLEY RD 107-38, SAN MARCOS, CA 92078
- Principal officer (990-N for 2017)
- Renato Cruz Sogueco, 10105 Leisure Lane N, Jacksonville FL 32256
- Signed the 990
- DAVID MURPHY, TREASURER
- Phone
- (415) 561-6111
- Website
- www.memorialdayflowers.org
- Return prepared by
- WALDRON H RAND & CO PC
California records
California keeps its own records of charities and corporations. Search them by EIN 46-2362633 or by the name MEMORIAL DAY FLOWERS 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)
Mission
EVERY YEAR THE MEMORIAL DAY FLOWERS FOUNDATION COORDINATES PRIVATE, PUBLIC, AND CORPORATE SPONSORS, AS WELL AS WITH LOCAL ORGANIZERS AND VOLUNTEERS TO PLACE A FLOWER ON THE GRAVE SITES OF INTERRED VETERANS. THIS FLORAL TRIBUTE CONNECTS COMMUNITIES TO HONOR THEIR HEROES AND THE SACRIFICES THEY AND THEIR FAMILIES, MADE FOR OUR COUNTRY.
Program accomplishments
- PLACE FLOWERS ON GRAVE SITES OF INTERRED VETERANS.Expenses $21,351 · revenue $189,572
- Expenses $77,170
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. 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 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 46-2362633
- 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
- 2014
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A80)
- Assets (IRS master file)
- $112,520
- Income (IRS master file)
- $189,572
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $189,572 | $174,517 | $112,520 | XML |
| 990 | December 2024 | $81,434 | $186,521 | $97,465 | XML |
| 990 | December 2023 | $214,560 | $174,787 | $202,553 | XML |
| 990 | December 2022 | $157,933 | $230,778 | $162,780 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990-N for 2017 Officer: Renato Cruz Sogueco | December 31, 2017 | ≤ $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 46-2362633).
Questions about MEMORIAL DAY FLOWERS FOUNDATION
- What is the EIN of MEMORIAL DAY FLOWERS FOUNDATION?
- The employer identification number (EIN) of MEMORIAL DAY FLOWERS FOUNDATION is 46-2362633.
- Is MEMORIAL DAY FLOWERS FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2014.
- Are donations to MEMORIAL DAY FLOWERS FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MEMORIAL DAY FLOWERS FOUNDATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of MEMORIAL DAY FLOWERS 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 MEMORIAL DAY FLOWERS FOUNDATION 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 MEMORIAL DAY FLOWERS FOUNDATION?
- The 990 for the year ended December 31, 2025 names DAVID MURPHY.
- Who are the officers and directors of MEMORIAL DAY FLOWERS FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does MEMORIAL DAY FLOWERS FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $189,572, expenses of $174,517 and total assets of $112,520 at year end.
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