Nonprofit · EIN 62-1664442
FOUNDATION FOR LIVING & LEARNING INC
Tax-exempt · NASHVILLE, TN 37205
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $35,455 | $55,038 | -$19,583 | $514,584 | $0 | $514,584 |
| December 31, 2024 | 990 | $53,510 | $206,540 | -$153,030 | $507,650 | $0 | $507,650 |
| December 31, 2023 | 990 | $90,637 | $8,020 | $82,617 | $660,841 | $0 | $660,841 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $35,455
- Net gain from sales of assets
- $5,274
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $50,000
- Management and general (functional)
- $5,038
Balance sheet and other
- Total assets, start of year
- $507,650
- Total assets, end of year
- $514,584
- Total liabilities, end of year
- $0
- Net assets, end of year
- $514,584
- Publicly traded securities
- $514,584
- Net assets without donor restrictions
- $514,584
- Gross receipts
- $121,777
- Employees
- 0
- Volunteers
- 5
- Year formed
- 1996
- State of legal domicile
- TN
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 |
|---|---|---|---|
| BRYAN RICHARDSON | DIRECTOR Trustee or director | 0 | $0 |
| BUDDY BENEDICT | DIRECTOR Trustee or director | 0 | $0 |
| RUNCIE CLEMENTS | CHAIRMAN Trustee or director, Officer | 0 | $0 |
| SCOOTER CLIPPARD | DIRECTOR Trustee or director | 0 | $0 |
| PEPE PRESLEY | DIRECTOR Trustee or director | 0 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRYAN RICHARDSON | DIRECTOR Trustee or director, Officer | 0 | $0 |
| BUDDY BENEDICT | DIRECTOR Trustee or director, Officer | 0 | $0 |
| RUNCIE CLEMENTS | CHAIRMAN Trustee or director, Officer | 0 | $0 |
| BC CLIPPARD JR | DIRECTOR Trustee or director | 0 | $0 |
| PEPE PRESLEY | DIRECTOR Trustee or director | 0 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JON YARBROUGH | DIRECTOR Trustee or director | 0 | $0 |
| JOSEPH PRESLEY | SECRETARY Trustee or director, Officer | 0 | $0 |
| BUDDY BENEDICT | CHAIRMAN Trustee or director, Officer | 0 | $0 |
| RUNCIE CLEMENTS | SECRETARY Trustee or director, Officer | 0 | $0 |
| BC CLIPPARD JR | DIRECTOR Trustee or director | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 50272, NASHVILLE, TN 37205-0272
- In care of
- % B C CLIPPARD JR
- Principal officer (990 for 2025)
- RUNCIE CLEMENTS, PO BOX 50272, NASHVILLE, TN 37205
- Signed the 990
- RUNCIE CLEMENTS, CHAIRMAN
- Phone
- (615) 269-9932
- Return prepared by
- PURYEAR & NOONAN CPAS
Mission
THE FOUNDATION FOR LIVING AND LEARNING WAS ESTABLISHED TO PROVIDE A PERPETUAL SOURCE OF SUPPORT FOR THE CENTER FOR LIVING AND LEARNING, INC., A 501 (C)(3) ORGANIZATION. THE SUPPORTED ORGANIZATION PROVIDES A HOME-TYPE ENVIRONMENT FOR MENTALLY DISABLED ADULTS AND VOCATIONAL TRAINING AND REHABILITATION PROGRAMS FOR AREA STUDENTS AND ADULTS. THIS CONTRIBUTES IMPORTANTLY TO THE GOAL OF PROVIDING A PERPETUAL SOURCE OF SUPPORT FOR THE CENTER'S CONTINUING ACTIVITIES.
Program accomplishments
- THE FOUNDATION FOR LIVING AND LEARNING WAS ESTABLISHED TO PROVIDE A PERPETUAL SOURCE OF SUPPORT FOR THE CENTER FOR LIVING AND LEARNING, INC., A 501 (C)(3) ORGANIZATION. THE SUPPORTED ORGANIZATION PROVIDES A HOME-TYPE ENVIRONMENT FOR MENTALLY DISABLED ADULTS AND VOCATIONAL TRAINING AND REHABILITATION PROGRAMS FOR AREA STUDENTS AND ADULTS. THIS CONTRIBUTES IMPORTANTLY TO THE GOAL OF PROVIDING A PERPETUAL SOURCE OF SUPPORT FOR THE CENTER'S CONTINUING ACTIVITIES.Expenses $50,000
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
- 62-1664442
- 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
- 1999
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T11)
- Assets (IRS master file)
- $514,584
- Income (IRS master file)
- $121,777
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $35,455 | $55,038 | $514,584 | IRS |
| 990-T | December 2025 | – | – | – | IRS |
| 990 | December 2024 | $53,510 | $206,540 | $507,650 | XML |
| 990-T | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $90,637 | $8,020 | $660,841 | XML |
| 990-T | December 2023 | – | – | – | IRS |
| 990 | December 2022 | $11,142 | $6,730 | $530,144 | IRS |
| 990-T | December 2022 | – | – | – | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-T | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-T | December 2020 | – | – | – | IRS |
| 990-EZ | 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 62-1664442).
Questions about FOUNDATION FOR LIVING & LEARNING INC
- What is the EIN of FOUNDATION FOR LIVING & LEARNING INC?
- The employer identification number (EIN) of FOUNDATION FOR LIVING & LEARNING INC is 62-1664442.
- Is FOUNDATION FOR LIVING & LEARNING INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1999.
- Are donations to FOUNDATION FOR LIVING & LEARNING INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Supporting organization of unknown type).
- Which annual return does FOUNDATION FOR LIVING & LEARNING INC 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 LIVING & LEARNING 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 FOUNDATION FOR LIVING & LEARNING INC 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 FOUNDATION FOR LIVING & LEARNING INC?
- The 990 for the year ended December 31, 2025 names RUNCIE CLEMENTS.
- Who are the officers and directors of FOUNDATION FOR LIVING & LEARNING INC?
- The 990 for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does FOUNDATION FOR LIVING & LEARNING INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $35,455, expenses of $55,038 and total assets of $514,584 at year end.
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