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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 57-0955330

FOUNDATION FOR PROFESSIONAL DEVELOPMENT

Also known as PALMETTO STATE TEACHERS ASSOCIATION

Tax-exempt · WEST COLUMBIA, SC 29169

Financials

$49K$66K2023$78K$66K2024$52K$64K2025
Revenue Expenses · by fiscal year end
Financials of FOUNDATION FOR PROFESSIONAL DEVELOPMENT by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
July 31, 2026990-EZ$51,670$64,284-$12,614$51,491–$51,491
July 31, 2025990-EZ$77,986$65,639$12,347$73,957–$73,957
July 31, 2024990-EZ$48,706$65,919-$17,213$64,466–$64,466
Financial details: 990-EZ for the year ended July 31, 2026

Revenue

Contributions, gifts and grants
$14,180
Program service revenue
$35,000
Investment income
$2,490

Expenses

Compensation of officers, directors and key employees
$8,000
Professional fees and payments to contractors
$35,809
Printing, publications and postage
$1,447
Other expenses
$27,028
Program services (functional)
$61,859

Balance sheet and other

Total assets, start of year
$73,957
Total assets, end of year
$51,491
Total liabilities, end of year
–
Net assets, end of year
$51,491
Cash, savings and investments
$51,491
Gross receipts
$51,670

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 July 31, 2026, highest compensation first.

NameTitleHours / weekCompensation
JANICE BELL-MCDOWELLMEMBER0$8,000
H ELIZABETH GRESSETTEPRESIDENT0$0
GAYLE GILSONMEMBER0$0
ELIZABETH HOWELLMEMBER0$0
SHARON MCCAINMEMBER0$0
TONI CHEWNINGMEMBER0$0
MRS SHARON TEAGUEMEMBER0$0
BERNARD FROSTMEMBER0$0
JEREMY RINDERMEMBER0$0
DEBBIE SPROALESMEMBER0$0
990-EZ for the year ended July 31, 2025: 10 people
NameTitleHours / weekCompensation
JANICE BELL-MCDOWELLMEMBER0$7,322
H ELIZABETH GRESSETTEPRESIDENT0$0
GAYLE GILSONMEMBER0$0
ELIZABETH HOWELLMEMBER0$0
LYNDA LEONARDMEMBER0$0
TONI CHEWNINGMEMBER0$0
MRS SHARON TEAGUEMEMBER0$0
BERNARD FROSTMEMBER0$0
JEREMY RINDERMEMBER0$0
DEBBIE SPROALESMEMBER0$0
990-EZ for the year ended July 31, 2024: 10 people
NameTitleHours / weekCompensation
JANICE BELL-MCDOWELLMEMBER0$10,628
H ELIZABETH GRESSETTEPRESIDENT0$0
GAYLE GILSONMEMBER0$0
ELIZABETH HOWELLMEMBER0$0
LYNDA LEONARDMEMBER0$0
TONI CHEWNINGMEMBER0$0
MRS SHARON TEAGUEMEMBER0$0
BERNARD FROSTMEMBER0$0
JEREMY RINDERMEMBER0$0
DEBBIE SPROALESMEMBER0$0

Address and contacts

Address (IRS master file)
220 STATE ST, WEST COLUMBIA, SC 29169-7542
Signed the 990-EZ
H ELIZABETH GRESSETTE, PRESIDENT
Phone
(803) 873-5674
Return prepared by
BURKETT BURKETT & BURKETT CPAS PA

Mission

TEACHER RECOGNITION REWARD AND RENEWAL

990-EZ for the year ended July 31, 2026

Program accomplishments

  • THE FOUNDATION HOLDS SEMINARS FOR REWARD AND RECOGNITION TO OUTSTANDING VETERAN TEACHERS.
    Expenses $27,600
  • THE FOUNDATION PROVIDES COACHING FOR TEACHERS
    Expenses $34,259

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 July, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025July 31, 2026December 15, 2026990-EZ on file
2024July 31, 2025December 15, 2025990-EZ on file
2023July 31, 2024December 16, 2024990-EZ on file

File the 2026 990-EZ for FOUNDATION FOR PROFESSIONAL DEVELOPMENT

Due December 15, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
57-0955330
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
1993
Accounting year ends
July
Files
Form 990 or 990-EZ
Category (NTEE)
Education (B82Z)
Assets (IRS master file)
$51,491
Income (IRS master file)
$51,670

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-EZJuly 2026$51,670$64,284$51,491XML
990-EZJuly 2025$77,986$65,639$73,957XML
990-EZJuly 2024$48,706$65,919$64,466XML
990-EZJuly 2023–––IRS
990-EZJuly 2022–––IRS
990-EZJuly 2021–––IRS
990-EZJuly 2020–––IRS
990-EZJuly 2019–––IRS
990-EZJuly 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 57-0955330).

Questions about FOUNDATION FOR PROFESSIONAL DEVELOPMENT

What is the EIN of FOUNDATION FOR PROFESSIONAL DEVELOPMENT?
The employer identification number (EIN) of FOUNDATION FOR PROFESSIONAL DEVELOPMENT is 57-0955330.
Is FOUNDATION FOR PROFESSIONAL DEVELOPMENT tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1993.
Are donations to FOUNDATION FOR PROFESSIONAL DEVELOPMENT tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does FOUNDATION FOR PROFESSIONAL DEVELOPMENT 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 FOUNDATION FOR PROFESSIONAL DEVELOPMENT due?
The return for tax year 2026 (the year ending July 31, 2027) is due December 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did FOUNDATION FOR PROFESSIONAL DEVELOPMENT last file with the IRS?
The latest return in the IRS public files is the 990-EZ for the year ended July 2026.
Who are the officers and directors of FOUNDATION FOR PROFESSIONAL DEVELOPMENT?
The 990-EZ for the year ended July 31, 2026 lists 10 people; 1 received compensation from the organization, the highest $8,000 (JANICE BELL-MCDOWELL, MEMBER).
How much revenue does FOUNDATION FOR PROFESSIONAL DEVELOPMENT have?
On its 990-EZ for the year ended July 31, 2026 it reported revenue of $51,670, expenses of $64,284 and total assets of $51,491 at year end.

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