Nonprofit · EIN 51-0655010
BE AN ELF
Also known as MAKE A CHRISTMAS WISH
Tax-exempt · PLAYA DEL REY, CA 90293
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $81,364 | $70,044 | $11,320 | $65,865 | $7,109 | $58,756 |
| December 31, 2024 | 990 | $93,163 | $60,187 | $32,976 | $56,643 | $9,207 | $47,436 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $81,101
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $263
Expenses
- Grants and similar amounts paid
- $29,408
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $630
- Occupancy
- $1,196
- Program services (functional)
- $49,256
- Management and general (functional)
- $8,497
- Fundraising (functional)
- $12,291
Balance sheet and other
- Total assets, start of year
- $56,643
- Total assets, end of year
- $65,865
- Total liabilities, end of year
- $7,109
- Net assets, end of year
- $58,756
- Gross receipts
- $81,364
- Employees
- 0
- Volunteers
- 1,650
- Year formed
- 2009
- 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 |
|---|---|---|---|
| PATRICK REYNOLDS | PRESIDENT Trustee or director, Officer | 5 | $0 |
| ALEXANDRA REYNOLDS | SECRETARY Trustee or director, Officer | 1 | $0 |
| STAVROS OLYMPIOS | TREASURER Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PATRICK REYNOLDS | PRESIDENT Trustee or director, Officer | 5 | $0 |
| ALEXANDRA REYNOLDS | SECRETARY Trustee or director, Officer | 1 | $0 |
| STAVROS OLYMPIOS | TREASURER Trustee or director, Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 8117 W MANCHESTER AVE 500, PLAYA DEL REY, CA 90293-8211
- In care of
- % PATRICK REYNOLDS
- Mailing address (990-N for 2023)
- 8117 W Manchester Ave 500, Playa Del Rey CA 90293
- Principal officer (990 for 2025)
- PATRICK REYNOLDS, 8117 W MANCHESTER AVE 500, PLAYA DEL REY, CA 90293
- Principal officer (990-N for 2023)
- Patrick C Reynolds, 8117 W Manchester Ave 500, Playa Del Rey CA 90293
- Signed the 990
- PATRICK REYNOLDS, PRESIDENT
- Phone
- (310) 880-1111
- Website
- Tobaccofree.org
- Return prepared by
- CLIFTONLARSONALLEN LLP
Mission
BE AN ELF'S MISSION IS TO BRING JOY TO UNDERPRIVILEGED KIDS ON CHRISTMAS MORNING AND INSPIRE VOLUNTEERS WITH THE TRUE SPIRIT OF CHRISTMAS.
Program accomplishments
- EVERY DECEMBER THE CHARITY RECRUITS VOLUNTEERS ONLINE, WHO IN TURN ADOPT REAL LETTERS TO SANTA WRITTEN BY CHILDREN. OFTEN THEY ASK ONLY FOR "A WARM COAT", "CHRISTMAS DINNER", "NEW SHOES", OR A NEW TOY. VOLUNTEERS ADOPT LETTERS ONLINE FROM THE US POSTAL SERVICE'S OPERATION SANTA WEBSITE. THE USPS HAS BEEN DISTRIBUTING KIDS' LETTERS TO SANTA EVERY YEAR SINCE 1912. WHILE BE AN ELF IS NOT AFFILIATED WITH THE USPS, THE CHARITY SUPPORTS THE PROGRAM BY BUILDING PUBLIC AWARENESS OF IT, RECRUITING THOUSANDS OF NEW VOLUNTEERS, OFFERING TIPS FOR VOLUNTEERING AND ADOPTING LETTERS ONLINE, AND PROVIDING LETTER-WRITING SUPPORT TO THOUSANDS OF PARENTS SEEKING HELP. SINCE 2006, GOOGLE HAS AWARDED BE AN ELF AN IN-KIND GRANT OF $10,000 PER MONTH IN FREE ADVERTISING ON GOOGLE ADS.Expenses $49,256 · grants $29,408
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-N on file |
IRS record
- EIN
- 51-0655010
- 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
- 2009
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P20)
- Assets (IRS master file)
- $65,865
- Income (IRS master file)
- $81,364
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $81,364 | $70,044 | $65,865 | XML |
| 990 | December 2024 | $93,163 | $60,187 | $56,643 | XML |
| 990-N for 2023 Officer: Patrick C Reynolds | December 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2022 Officer: Patrick C Reynolds | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2021 Officer: Patrick Reynolds | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Patrick Reynolds | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Patrick Reynolds | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
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 BE AN ELF
- What is the EIN of BE AN ELF?
- The employer identification number (EIN) of BE AN ELF is 51-0655010.
- Is BE AN ELF tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2009.
- Are donations to BE AN ELF tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does BE AN ELF 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 BE AN ELF 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 BE AN ELF 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 BE AN ELF?
- The 990 for the year ended December 31, 2025 names PATRICK REYNOLDS.
- Who are the officers and directors of BE AN ELF?
- The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does BE AN ELF have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $81,364, expenses of $70,044 and total assets of $65,865 at year end.
Other nonprofits in PLAYA DEL REY
- HELENS ROOM INC EIN 26-4240550 · last filed 990 for 2025
- GRASS ROOTS NEIGHBORS EIN 84-1784513 · last filed 990-EZ for 2025
- COALESCE INTERNATIONAL EIN 82-3841864 · last filed 990-N for 2025
- HEARTSOLUTIONS EIN 93-3652325 · last filed 990-N for 2022
- ALL ABOUT MARRIAGE EIN 38-4134424 · last filed 990-N for 2025
- RED COMUNITARIA CASA EIN 92-2115662 · last filed 990-N for 2024
- GOD CAN AND WILL INC EIN 88-0637810 · last filed 990-N for 2025
- SANTA MONICA BAY FOUNDATION EIN 33-0420271 · last filed 990 for 2025
All nonprofits in PLAYA DEL REY · California · Human services