Nonprofit · EIN 52-7240271
L&A FOUNDATION
Also known as ADAMS MARIE L ET AL TTEE
Tax-exempt · BOISE, ID 83707
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-PF | $71,086 | $34,199 | $36,887 | $472,292 | $0 | $472,292 |
| December 31, 2023 | 990-PF | $33,064 | $39,071 | -$6,007 | $454,464 | $19,059 | $435,405 |
Financial details: 990-PF for the year ended December 31, 2024
Revenue
- Dividends
- $16,217
- Interest
- $82
- Net gain from sales of assets
- $54,783
- Other income
- $4
Expenses
- Grants and similar amounts paid
- $27,000
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $28,759
- Excise tax on investment income
- $915
Balance sheet and other
- Total assets, start of year
- $454,464
- Total assets, end of year
- $472,292
- Total liabilities, end of year
- $0
- Net assets, end of year
- $472,292
- Fair market value of assets
- $654,750
- Qualifying distributions
- $28,759
- Net investment income
- $71,086
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-PF for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JEFFREY L ADAMS PO BOX 9754, BOISE, ID 83707 | TRUSTEE | 2 | $0 |
| LAURA L ADAMS PO BOX 202, PHILO, CA 95466 | TRUSTEE | 1 | $0 |
| GARY W GUNTHER 1900 E SPRING MEADOW LANE, BOISE, ID 83706 | TRUSTEE | 1 | $0 |
990-PF for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GARY W GUNTHER 1900 E SPRING MEADOW LANE, BOISE, ID 83706 | TRUSTEE | 2 | $1,112 |
| JEFFREY L ADAMS PO BOX 9754, BOISE, ID 83707 | TRUSTEE | 1 | $0 |
| LAURA L ADAMS PO BOX 202, PHILO, CA 95466 | TRUSTEE | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 9754, BOISE, ID 83707-4754
- In care of
- % GARY W GUNTHER
- Signed the 990-PF
- JEFF ADAMS, TRUSTEE
- Phone
- (208) 724-1945
- Return prepared by
- SORREN INC
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. 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 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 52-7240271
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 2002
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20)
- Assets (IRS master file)
- $472,292
- Income (IRS master file)
- $84,936
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2024 | $71,086 | $34,199 | $472,292 | XML |
| 990-PF | December 2023 | $33,064 | $39,071 | $454,464 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | 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 52-7240271).
Questions about L&A FOUNDATION
- What is the EIN of L&A FOUNDATION?
- The employer identification number (EIN) of L&A FOUNDATION is 52-7240271.
- Is L&A FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2002.
- Are donations to L&A FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does L&A FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of L&A FOUNDATION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did L&A FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2024.
- Who are the officers and directors of L&A FOUNDATION?
- The 990-PF for the year ended December 31, 2024 lists 3 people; 0 received compensation from the organization.
- How much revenue does L&A FOUNDATION have?
- On its 990-PF for the year ended December 31, 2024 it reported revenue of $71,086, expenses of $34,199 and total assets of $472,292 at year end.
Other nonprofits in BOISE
- J A & KATHRYN ALBERTSON FOUNDATION INC EIN 82-6012000 · last filed 990-PF for 2024
- IDAHO COMMUNITY FOUNDATION INC EIN 82-0425063 · last filed 990 for 2024
- ISLANDS FOUNDATION EIN 91-1663838 · last filed 990-PF for 2024
- MICRON TECHNOLOGY FOUNDATION INC EIN 82-0516178 · last filed 990-PF for 2025
- UNITED WAY OF TREASURE VALLEY INC EIN 82-0299013 · last filed 990 for 2026
- HOP & MAE ADAMS FOUNDATION EIN 27-1393341 · last filed 990-PF for 2025
- LARRY AND MARIANNE WILLIAMS FAMILY FOUNDATION EIN 26-2029619 · last filed 990-PF for 2024
- OLD COOT & MAGGIE FOUNDATION IRRV TR EIN 91-6571186 · last filed 990-PF for 2024
All nonprofits in BOISE · Idaho · Philanthropy, voluntarism and grantmaking foundations