Nonprofit · EIN 68-0070194
LEF FOUNDATION
Tax-exempt · CALISTOGA, CA 94515
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990-PF | $831,985 | $927,282 | -$95,297 | $7,194,118 | $68,403 | $7,125,715 |
Financial details: 990-PF for the year ended June 30, 2025
Revenue
- Dividends
- $263,825
- Interest
- $60,739
- Net gain from sales of assets
- $485,206
- Other income
- $22,215
Expenses
- Grants and similar amounts paid
- $584,600
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $136,213
- Disbursements for charitable purposes
- $791,481
- Excise tax on investment income
- $9,629
Balance sheet and other
- Total assets, start of year
- $7,237,697
- Total assets, end of year
- $7,194,118
- Total liabilities, end of year
- $68,403
- Net assets, end of year
- $7,125,715
- Fair market value of assets
- $9,649,509
- Qualifying distributions
- $791,481
- Net investment income
- $811,559
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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GENEVIEVE CARMEL 801 WASHINGTON ST STE B, CALISTOGA, CA 94515 | PROGRAM DIRECTOR Highest-paid employee | 40 | $72,532 |
| MATTHEW LAPAGLIA 801 WASHINGTON ST STE B, CALISTOGA, CA 94515 | PROGRAM OFFICER Highest-paid employee | 40 | $63,681 |
| LAUREN FINNERAN 801 WASHINGTON ST STE B, CALISTOGA, CA 94515 | DIRECTOR | 0.25 | $0 |
| SARAH TREESON 801 WASHINGTON ST STE B, CALISTOGA, CA 94515 | DIRECTOR | 0.25 | $0 |
| BYRON KUTH 801 WASHINGTON ST STE B, CALISTOGA, CA 94515 | VICE PRESIDENT/TREASURER | 0.25 | $0 |
| LYDA KUTH 801 WASHINGTON ST STE B, CALISTOGA, CA 94515 | PRESIDENT | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 29 BRANNAN ST, CALISTOGA, CA 94515-1105
- Signed the 990-PF
- LYDA E KUTH, EXECUTIVE DIRECTOR
- Phone
- (707) 644-6575
- Return prepared by
- WMB2 LLP
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990-PF on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990-PF on file |
IRS record
- EIN
- 68-0070194
- 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
- 1986
- Accounting year ends
- June
- Files
- Form 990-PF
- Assets (IRS master file)
- $7,194,118
- Income (IRS master file)
- $2,109,663
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | June 2025 | – | – | – | IRS |
| 990-T | June 2025 | – | – | – | IRS |
| 990-PF | June 2024 | $533,348 | $833,553 | $7,237,697 | IRS |
| 990-T | June 2024 | – | – | – | IRS |
| 990-PF | June 2023 | $296,843 | $936,751 | $7,561,197 | IRS |
| 990-T | June 2023 | – | – | – | IRS |
| 990-PF | June 2022 | – | – | – | IRS |
| 990-T | June 2022 | – | – | – | IRS |
| 990-PF | June 2021 | – | – | – | IRS |
| 990-T | June 2021 | – | – | – | IRS |
| 990-PF | June 2020 | – | – | – | IRS |
| 990-PF | June 2018 | – | – | – | IRS |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.
Questions about LEF FOUNDATION
- What is the EIN of LEF FOUNDATION?
- The employer identification number (EIN) of LEF FOUNDATION is 68-0070194.
- Is LEF FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1986.
- Are donations to LEF FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does LEF FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of LEF FOUNDATION due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LEF FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended June 2025.
- Who are the officers and directors of LEF FOUNDATION?
- The 990-PF for the year ended June 30, 2025 lists 6 people; 2 received compensation from the organization, the highest $72,532 (GENEVIEVE CARMEL, PROGRAM DIRECTOR).
- How much revenue does LEF FOUNDATION have?
- On its 990-PF for the year ended June 30, 2025 it reported revenue of $831,985, expenses of $927,282 and total assets of $7,194,118 at year end.
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