Nonprofit · EIN 57-0907665
WALLACE COMMUNITY COLLEGE SPARKS CAMPUS FOUNDATION
Tax-exempt · EUFAULA, AL 36072
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $282,736 | $70,666 | $212,070 | $1,141,784 | $0 | $1,141,784 |
| December 31, 2024 | 990 | $147,670 | $49,847 | $97,823 | $929,714 | $0 | $929,714 |
| December 31, 2023 | 990 | $101,859 | $48,338 | $53,521 | $831,891 | $0 | $831,891 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $141,421
- Program service revenue
- $0
- Investment income
- $141,315
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $64,491
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $3,269
- Program services (functional)
- $70,666
Balance sheet and other
- Total assets, start of year
- $929,714
- Total assets, end of year
- $1,141,784
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,141,784
- Publicly traded securities
- $1,061,634
- Net assets without donor restrictions
- $1,003,102
- Net assets with donor restrictions
- $138,682
- Gross receipts
- $282,736
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1990
- State of legal domicile
- AL
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 |
|---|---|---|---|
| MELISSA | MASON Trustee or director | – | $0 |
990 for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MELISSA | MASON Trustee or director | – | $0 |
990 for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MELISSA | MASON Trustee or director | – | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 580, EUFAULA, AL 36072-0580
- Principal officer (990 for 2025)
- BERNARD SMITHHART, PO DRAWER 580, EUFAULA, AL 36072
- Signed the 990
- BERNARD SMITHHART, CHAIR
- Phone
- (334) 687-3543
- Return prepared by
- Hartzog and Company PC
Mission
SCHOLARSHIPS FOR WALLACE COMMUNITY COLLEGE STUDENTS
Program accomplishments
- SCHOLORSIPS AND AWARDS TO STUDENTS OF WALLACE COMMUNITY COLLEGEExpenses $70,666 · revenue $282,736
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 on file |
IRS record
- EIN
- 57-0907665
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Supporting organization (509(a)(3))
- Donations deductible (Pub 78)
- Supporting organization of unknown type
- Exempt since
- 1990
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $1,141,784
- Income (IRS master file)
- $282,736
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $282,736 | $70,666 | $1,141,784 | IRS |
| 990 | December 2024 | $147,670 | $49,847 | $929,714 | IRS |
| 990 | December 2023 | $101,859 | $48,338 | $831,891 | XML |
| 990 | December 2022 | $115,397 | $50,165 | $778,370 | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | 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 57-0907665).
Questions about WALLACE COMMUNITY COLLEGE SPARKS CAMPUS FOUNDATION
- What is the EIN of WALLACE COMMUNITY COLLEGE SPARKS CAMPUS FOUNDATION?
- The employer identification number (EIN) of WALLACE COMMUNITY COLLEGE SPARKS CAMPUS FOUNDATION is 57-0907665.
- Is WALLACE COMMUNITY COLLEGE SPARKS CAMPUS FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1990.
- Are donations to WALLACE COMMUNITY COLLEGE SPARKS CAMPUS FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Supporting organization of unknown type).
- Which annual return does WALLACE COMMUNITY COLLEGE SPARKS CAMPUS 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 WALLACE COMMUNITY COLLEGE SPARKS CAMPUS 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 WALLACE COMMUNITY COLLEGE SPARKS CAMPUS FOUNDATION 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 WALLACE COMMUNITY COLLEGE SPARKS CAMPUS FOUNDATION?
- The 990 for the year ended December 31, 2025 names BERNARD SMITHHART.
- Who are the officers and directors of WALLACE COMMUNITY COLLEGE SPARKS CAMPUS FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 1 person; 0 received compensation from the organization.
- How much revenue does WALLACE COMMUNITY COLLEGE SPARKS CAMPUS FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $282,736, expenses of $70,666 and total assets of $1,141,784 at year end.
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