Nonprofit · EIN 46-4778421
NICK J LORUSSO MEMORIAL FUND
Also known as NICK-S GUYS
Tax-exempt · FORT COLLINS, CO 80528
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-EZ | $35,071 | $55,118 | -$20,047 | $39,705 | $0 | $39,705 |
| December 31, 2023 | 990-EZ | $72,008 | $12,256 | $59,752 | $0 | – | $59,752 |
Financial details: 990-EZ for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $28,254
- Program service revenue
- $0
- Investment income
- $71
- Net income from fundraising events
- $6,746
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $47,230
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Other expenses
- $7,888
Balance sheet and other
- Total assets, start of year
- $59,752
- Total assets, end of year
- $39,705
- Total liabilities, end of year
- $0
- Net assets, end of year
- $39,705
- Cash, savings and investments
- $38,476
- Gross receipts
- $35,071
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Linda M LoRusso | President and Secretary | 10 | $0 |
| Daniel J LoRusso | Vice President | 5 | $0 |
| Joseph P LoRusso | Vice President | 5 | $0 |
| Kerrie L LoRusso | Treasurer | 5 | $0 |
990-EZ for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Linda LoRusso | President | 0 | $0 |
| Daniel LoRusso | Vice President | 0 | $0 |
| Joseph LoRusso | Vice President | 0 | $0 |
| Kerrie LoRusso | Treasurer | 0 | $0 |
| Caitlin LoRusso | Secretary | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 5209 SUNGLOW CT, FORT COLLINS, CO 80528-4692
- Mailing address (990-N for 2025)
- 5209 SUNGLOW CT, FORT COLLINS CO 805284692
- Principal officer (990-N for 2025)
- Linda M LoRusso, 5209 Sunglow Court, Fort Collins CO 80528
- Signed the 990-EZ
- Linda M LoRusso, President
- Phone
- (970) 691-5799
- Website
- nickjlorusso.org
Mission
To raise funds from the general public on behalf of the late Nick J LoRusso for the purpose of distributing scholarships to deserving youth soccer players throughout the State of Colorado
Program accomplishments
- in 2024 the fund awarded 47230 in scholarships to youth soccer players in Colorado and raised over 38000 towards next years scholarships while increasing the funds visibility in the 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-N on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 46-4778421
- 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-N (e-Postcard)
- Category (NTEE)
- Unknown (Z99)
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-N for 2025 Officer: Linda M LoRusso | December 31, 2025 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2024 | $35,071 | $55,118 | $39,705 | XML |
| 990-EZ | December 2023 | $72,008 | $12,256 | $0 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-EZ | 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 46-4778421).
Questions about NICK J LORUSSO MEMORIAL FUND
- What is the EIN of NICK J LORUSSO MEMORIAL FUND?
- The employer identification number (EIN) of NICK J LORUSSO MEMORIAL FUND is 46-4778421.
- Is NICK J LORUSSO MEMORIAL FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2014.
- Are donations to NICK J LORUSSO MEMORIAL FUND tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does NICK J LORUSSO MEMORIAL FUND file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of NICK J LORUSSO MEMORIAL FUND 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 NICK J LORUSSO MEMORIAL FUND last file with the IRS?
- The latest return in the IRS public files is the 990-N for 2025 for the year ended December 31, 2025.
- Who is the principal officer of NICK J LORUSSO MEMORIAL FUND?
- The 990-N for 2025 names Linda M LoRusso.
- Who are the officers and directors of NICK J LORUSSO MEMORIAL FUND?
- The 990-EZ for the year ended December 31, 2024 lists 4 people; 0 received compensation from the organization.
- How much revenue does NICK J LORUSSO MEMORIAL FUND have?
- On its 990-EZ for the year ended December 31, 2024 it reported revenue of $35,071, expenses of $55,118 and total assets of $39,705 at year end.
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