Nonprofit · EIN 47-1903249
AQUACULTURE DEVELOPMENT FOR THE ENVIRONMENT
Tax-exempt (reinstated) · LAGUNA NIGUEL, CA 92607
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $1,193 | $1,348 | -$155 | $50 | – | $50 |
| December 31, 2024 | 990-EZ | $1,954 | $1,941 | $13 | $205 | – | $205 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,193
Expenses
- Grants and similar amounts paid
- $161
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $1,162
- Other expenses
- $25
- Program services (functional)
- $1,184
Balance sheet and other
- Total assets, start of year
- $205
- Total assets, end of year
- $50
- Total liabilities, end of year
- –
- Net assets, end of year
- $50
- Cash, savings and investments
- $50
- Gross receipts
- $1,193
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Walter Smith | President | 9 | $0 |
990-EZ for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Walter Smith | President | 9 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 6608, LAGUNA NIGUEL, CA 92607-6608
- Signed the 990-EZ
- Walter Smith, President
- Return prepared by
- Accounting Department
Mission
Create coral reef restoration projects in third world countries that would benefit the environment and provide education and revenue to impoverished people through the development of aquaculture for the environment.
Program accomplishments
- To support coral reef restoration projects.Expenses $1,184
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-EZ 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
- 47-1903249
- 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
- 2017
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Animal-related (D33)
- Assets (IRS master file)
- $50
- Income (IRS master file)
- $1,193
Revocation and reinstatement
- Exemption revoked
- May 15, 2017
- Posted by the IRS
- November 18, 2017
- Reinstated
- Effective October 15, 2017
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | – | – | – | IRS |
| 990-EZ | December 2024 | – | – | – | IRS |
| 990-EZ | December 2023 | $27,840 | $27,867 | $192 | IRS |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.
Questions about AQUACULTURE DEVELOPMENT FOR THE ENVIRONMENT
- What is the EIN of AQUACULTURE DEVELOPMENT FOR THE ENVIRONMENT?
- The employer identification number (EIN) of AQUACULTURE DEVELOPMENT FOR THE ENVIRONMENT is 47-1903249.
- Is AQUACULTURE DEVELOPMENT FOR THE ENVIRONMENT tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2017 and reinstated it effective October 15, 2017.
- Are donations to AQUACULTURE DEVELOPMENT FOR THE ENVIRONMENT tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does AQUACULTURE DEVELOPMENT FOR THE ENVIRONMENT file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of AQUACULTURE DEVELOPMENT FOR THE ENVIRONMENT 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 AQUACULTURE DEVELOPMENT FOR THE ENVIRONMENT last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of AQUACULTURE DEVELOPMENT FOR THE ENVIRONMENT?
- The 990-EZ for the year ended December 31, 2025 lists 1 person; 0 received compensation from the organization.
- How much revenue does AQUACULTURE DEVELOPMENT FOR THE ENVIRONMENT have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $1,193, expenses of $1,348 and total assets of $50 at year end.
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