Nonprofit · EIN 58-1782580
IVA M LESTER MEMORIAL SCHOLARSHIP FUND INC
Tax-exempt · ROSEVILLE, CA 95661
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $10,505 | $4,131 | $6,374 | $40,785 | $0 | $40,785 |
| December 31, 2024 | 990-PF | $2,443 | $3,881 | -$1,438 | $43,513 | $0 | $42,481 |
| December 31, 2023 | 990-PF | $3,092 | $3,636 | -$544 | $39,460 | $0 | $36,683 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $3,450
- Dividends
- $1,367
- Net gain from sales of assets
- $5,688
Expenses
- Grants and similar amounts paid
- $3,500
- Disbursements for charitable purposes
- $4,131
- Excise tax on investment income
- $98
Balance sheet and other
- Total assets, start of year
- $43,513
- Total assets, end of year
- $40,785
- Total liabilities, end of year
- $0
- Net assets, end of year
- $40,785
- Fair market value of assets
- $40,785
- Qualifying distributions
- $4,131
- Net investment income
- $7,055
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRENDA DAVIE 108 WOLD RIVER CT, ROSEVILLE, CA 95661 | PRESIDENT | 0 | $0 |
| JESSIE ARMSTRONG TREASURER 600 VIA LAGUNA CIR APT 212, BOYNTON BEACH, FL 33436 | TREASURER | 0 | $0 |
| YVONNE STEWART 123 MAIN STREET, MACON, GA 31210 | SECRETARY | 0 | $0 |
| JAMES KEETON 123 MAIN STREET, Cairo, GA 39828 | VICE PRESIDENT | 0 | $0 |
990-PF for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JESSE ARMSTRONG 600 VIA LUGANO CIRCLE APT 212, BOYNTON BEACH, FL 33436 | TREASURER | 0 | $0 |
| YVONNE STEWART 123 MAIN STREET, MACON, GA 31210 | SECRETARY | 0 | $0 |
| JAMES KEETON 123 MAIN STREET, CAIRO, GA 39828 | VICE PRESIDENT | 0 | $0 |
| BRENDA DAVIE 108 WOLF RIVERT COURT, ROSEVILLE, CA 95661 | PRESIDENT | 0 | $0 |
990-PF for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JESSIE ARMSTRONG 600 VIA LUGANO CIRCLE APT 212, BOYNTON BEACH, FL 33436 | TREASURER | 3 | $0 |
| YVONNE STEWART 123 MAIN ST, MACON, GA 31210 | SECRETARY | 1 | $0 |
| JAMES KEETON 123 MAIN ST, CAIRO, GA 39828 | VICE PRESIDENT | 1 | $0 |
| BRENDA DAVIE 108 WOLF RIVER CT, ROSEVILLE, CA 95661 | PRESIDENT | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 108 WOLF RIVER CT, ROSEVILLE, CA 95661-4012
- In care of
- % BRENDA DAVIE
- Signed the 990-PF
- BRENDA DAVIE, PRESIDENT
- Phone
- (916) 316-4328
- Return prepared by
- PROFESSIONAL TAX & ACCOUNTING
California records
California keeps its own records of charities and corporations. Search them by EIN 58-1782580 or by the name IVA M LESTER MEMORIAL SCHOLARSHIP FUND INC.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
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 | 990-PF 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
- 58-1782580
- 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
- 1988
- Accounting year ends
- December
- Files
- Form 990-PF
- Assets (IRS master file)
- $40,785
- Income (IRS master file)
- $26,000
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $10,505 | $4,131 | $40,785 | XML |
| 990-PF | December 2024 | $2,443 | $3,881 | $43,513 | XML |
| 990-PF | December 2023 | $3,092 | $3,636 | $39,460 | 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 58-1782580).
Questions about IVA M LESTER MEMORIAL SCHOLARSHIP FUND INC
- What is the EIN of IVA M LESTER MEMORIAL SCHOLARSHIP FUND INC?
- The employer identification number (EIN) of IVA M LESTER MEMORIAL SCHOLARSHIP FUND INC is 58-1782580.
- Is IVA M LESTER MEMORIAL SCHOLARSHIP FUND INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1988.
- Are donations to IVA M LESTER MEMORIAL SCHOLARSHIP FUND INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does IVA M LESTER MEMORIAL SCHOLARSHIP FUND INC file?
- Form 990-PF. Private foundations file every year.
- When is the next return of IVA M LESTER MEMORIAL SCHOLARSHIP FUND INC 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 IVA M LESTER MEMORIAL SCHOLARSHIP FUND INC last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of IVA M LESTER MEMORIAL SCHOLARSHIP FUND INC?
- The 990-PF for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does IVA M LESTER MEMORIAL SCHOLARSHIP FUND INC have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $10,505, expenses of $4,131 and total assets of $40,785 at year end.
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