Nonprofit · EIN 47-4282425
SWAPPOW PLUS FOUNDATION
Tax-exempt · TEMPE, AZ 85281
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $169,402 | $179,570 | -$10,168 | $171,013 | – | $171,013 |
| December 31, 2024 | 990 | $246,020 | $126,646 | $119,374 | $181,224 | $43 | $181,181 |
| December 31, 2023 | 990-EZ | $187,282 | $124,829 | $62,453 | $61,807 | – | $61,807 |
| December 31, 2022 | 990-EZ | $86,783 | $115,817 | -$29,034 | $49,353 | $49,999 | -$646 |
| December 31, 2021 | 990-EZ | $22,758 | $32,153 | -$9,395 | $28,388 | – | $28,388 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $169,492
- Net gain from sales of assets
- -$90
Expenses
- Compensation of officers, directors and key employees
- $84,300
- Salaries, compensation and benefits (total)
- $84,300
- Professional fees and payments to contractors
- $40,551
- Occupancy
- $4,486
- Printing, publications and postage
- $796
- Other expenses
- $49,437
Balance sheet and other
- Total assets, start of year
- $181,224
- Total assets, end of year
- $171,013
- Total liabilities, end of year
- –
- Net assets, end of year
- $171,013
- Cash, savings and investments
- $131,348
- Gross receipts
- $171,492
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 |
|---|---|---|---|
| MICHAEL SHAPIRO | Executive Dir. | 40 | $84,300 |
| JOE DUNNIGAN | Founder & CEO | 1 | $0 |
| ERIC SPICER | Chairman | 1 | $0 |
| DAN BOWLEY | Secretary | 1 | $0 |
| DAVID MCDANIEL | Director | 1 | $0 |
| ESTEBAN MORALES | Director | 1 | $0 |
| ERIC OLSEN | Secretary | 1 | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL SHAPIRO | EXECUTIVE DI Officer | 1 | $75,000 |
| DAN BOWLEY | SECRETARY Officer | 1 | $1,655 |
| JOE DUNNIGAN | FOUNDER & CE Officer | 1 | $0 |
| ERIC SPICER | CHAIRMAN Officer | 1 | $0 |
| JUSTINE CHEUNG | DIRECTOR Officer | 1 | $0 |
| DAVID MCDANIEL | DIRECTOR Officer | 1 | $0 |
| ESTEBAN MORALES | DIRECTOR Officer | 1 | $0 |
| ERIC OLSEN | DIRECTOR Officer | 1 | $0 |
| CONNIE WOODWARD | DIRECTOR Officer | 1 | $0 |
990-EZ for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOE DUNNIGAN | FOUNDER & CE | 1 | $0 |
| MICHAEL SHAPIRO | EXECUTIVE DI | 1 | $0 |
| ERIC SPICER | CHAIRMAN | 1 | $0 |
| DAN BOWLEY | SECRETARY | 1 | $0 |
| JUSTINE CHEUNG | DIRECTOR | 1 | $0 |
| DAVID MCDANIEL | DIRECTOR | 1 | $0 |
| ESTEBAN MORALES | DIRECTOR | 1 | $0 |
| ERIC OLSEN | DIRECTOR | 1 | $0 |
| CONNIE WOODWARD | DIRECTOR | 1 | $0 |
990-EZ for the year ended December 31, 2022: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOE DUNNIGAN | FOUNDER & CE | 1 | $0 |
| MICHAEL SHAPIRO | EXECUTIVE DI | 1 | $0 |
| ERIC SPICER | CHAIRMAN | 1 | $0 |
| DAN BOWLEY | SECRETARY | 1 | $0 |
| JUSTINE CHEUNG | DIRECTOR | 1 | $0 |
| DAVID MCDANIEL | DIRECTOR | 1 | $0 |
| ESTEBAN MORALES | DIRECTOR | 1 | $0 |
| ERIC OLSEN | DIRECTOR | 1 | $0 |
| CONNIE WOODWARD | DIRECTOR | 1 | $0 |
990-EZ for the year ended December 31, 2021: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOE DUNNIGAN | FOUNDER & CE | 1 | $0 |
| MICHAEL SHAPIRO | EXECUTIVE DI | 1 | $0 |
| ERIC SPICER | CHAIRMAN | 1 | $0 |
| DAN BOWLEY | SECRETARY | 1 | $0 |
| JUSTINE CHEUNG | DIRECTOR | 1 | $0 |
| DAVID MCDANIEL | DIRECTOR | 1 | $0 |
| ESTEBAN MORALES | DIRECTOR | 1 | $0 |
| ERIC OLSEN | DIRECTOR | 1 | $0 |
| CONNIE WOODWARD | DIRECTOR | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 1425 W 12TH PL STE 104, TEMPE, AZ 85281-5231
- Signed the 990-EZ
- MICHAEL SHAPIRO, Executive Dir.
- Phone
- (602) 999-2099
- Website
- SWAPPOWPLUS.ORG
- Return prepared by
- Joselit and Johnsen CPAS LLC
Mission
TO GIVE ARIZONA FOSTER YOUTH THE OPPORTUNITY AND ABILITY TO THRIVE THROUGH SKATEBOARDING. TO ENCOURAGE AND EMPOWER ARIZONA FOSTER YOUTH TO RECOGNIZE THEIR POTENTIAL AND LEARN SKILLS THAT WILL PREPARE THEM FOR A FULFILLING, ACTIVE, AND PRODUCTIVE LIFE DURING AND AFTER FOSTER CARE.
Program accomplishments
- SINCE 2018 WE HAVE SERVED OVER 2,000 YOUTH IN FOSTER CARE BY PROVIDING RELEVANT AND ENGAGING PROGRAMMING, SKATEBOARD EQUIPMENT, AND LIVE SKILLS AND JOB READINESS MENTORING. WE SERVE OVER 300 FOSTER YOUTH ANNUALLY THROUGH OUR THREE TIERED APPROACH. THIS INCLUDES OUR SKATEBOARD WORKSHOPS, PERSONAL DEVELOPMENT PROGRAM, AND PROFESSIONAL DEVELOPMENT PROGRAM.
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 47-4282425
- 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
- 2022
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Youth development (O50)
- Assets (IRS master file)
- $171,013
- Income (IRS master file)
- $171,492
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $169,402 | $179,570 | $171,013 | IRS |
| 990 | December 2024 | $246,020 | $126,646 | $181,224 | XML |
| 990-EZ | December 2023 | $187,282 | $124,829 | $61,807 | XML |
| 990-EZ | December 2022 | $86,783 | $115,817 | $49,353 | XML |
| 990-EZ | December 2021 | $22,758 | $32,153 | $28,388 | XML |
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 47-4282425).
Questions about SWAPPOW PLUS FOUNDATION
- What is the EIN of SWAPPOW PLUS FOUNDATION?
- The employer identification number (EIN) of SWAPPOW PLUS FOUNDATION is 47-4282425.
- Is SWAPPOW PLUS FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to SWAPPOW PLUS FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SWAPPOW PLUS 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 SWAPPOW PLUS 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 SWAPPOW PLUS FOUNDATION 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 SWAPPOW PLUS FOUNDATION?
- The 990-EZ for the year ended December 31, 2025 lists 7 people; 1 received compensation from the organization, the highest $84,300 (MICHAEL SHAPIRO, Executive Dir.).
- How much revenue does SWAPPOW PLUS FOUNDATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $169,402, expenses of $179,570 and total assets of $171,013 at year end.
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