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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 66-0956354

PERCEPTION RESTORATION FOUNDATION INC

Tax-exempt · SAN JUAN, PR 00907

Financials

$2K$4K2023$645$5582024$670$6282025
Revenue Expenses · by fiscal year end
Financials of PERCEPTION RESTORATION FOUNDATION INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-EZ$670$628$42$158–$158
December 31, 2024990-EZ$645$558$87$116–$116
December 31, 2023990-EZ$1,573$4,122-$2,549$29–$29
Financial details: 990-EZ for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$670

Expenses

Compensation of officers, directors and key employees
$0
Other expenses
$628
Program services (functional)
$628

Balance sheet and other

Total assets, start of year
$116
Total assets, end of year
$158
Total liabilities, end of year
–
Net assets, end of year
$158
Cash, savings and investments
$158
Gross receipts
$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 December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
Michael SobeckPresident0$0
990-EZ for the year ended December 31, 2024: 1 people
NameTitleHours / weekCompensation
Michael SobeckPresident0$0
990-EZ for the year ended December 31, 2023: 1 people
NameTitleHours / weekCompensation
Michael SobeckPresident0$0

Address and contacts

Address (IRS master file)
1311 AVE PONCE DE LEON, SAN JUAN, PR 00907-4037
In care of
% MICHAEL SOBECK
Signed the 990-EZ
Michael Sobeck, President
Phone
(559) 461-7505
Return prepared by
David E Sobeck

Mission

To fund awareness and research into a variety of visual and perceptual disorders.

990-EZ for the year ended December 31, 2025

Program accomplishments

  • Arranged funding for a visual processing analysis tool in coordination with The University of Melbourne in Australia. Developed a website focused on visual and perceptual disorders and various resources needed to address these disorders.
    Expenses $628 · grants $670

What it must file and when

IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

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

File the 2026 990-N for PERCEPTION RESTORATION FOUNDATION INC

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
66-0956354
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
2021
Accounting year ends
December
Files
Form 990-N (e-Postcard)
Category (NTEE)
Medical research (H80)
Assets (IRS master file)
$158
Income (IRS master file)
$670

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-EZDecember 2025$670$628$158XML
990-EZDecember 2024$645$558$116XML
990-EZDecember 2023$1,573$4,122$29XML
990-EZDecember 2022–––IRS
990-EZDecember 2021–––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 66-0956354).

Questions about PERCEPTION RESTORATION FOUNDATION INC

What is the EIN of PERCEPTION RESTORATION FOUNDATION INC?
The employer identification number (EIN) of PERCEPTION RESTORATION FOUNDATION INC is 66-0956354.
Is PERCEPTION RESTORATION FOUNDATION INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
Are donations to PERCEPTION RESTORATION FOUNDATION INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does PERCEPTION RESTORATION FOUNDATION INC file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of PERCEPTION RESTORATION FOUNDATION 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 PERCEPTION RESTORATION FOUNDATION INC last file with the IRS?
The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
Who are the officers and directors of PERCEPTION RESTORATION FOUNDATION INC?
The 990-EZ for the year ended December 31, 2025 lists 1 person; 0 received compensation from the organization.
How much revenue does PERCEPTION RESTORATION FOUNDATION INC have?
On its 990-EZ for the year ended December 31, 2025 it reported revenue of $670, expenses of $628 and total assets of $158 at year end.

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