Nonprofit · EIN 68-0336471
CALIFORNIA OPERATION LIFESAVER INC
Also known as NANCY SHEEHAN
Tax-exempt · GRAEAGLE, CA 96103
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $304,081 | $259,480 | $44,601 | $394,681 | $7,650 | $387,031 |
| December 31, 2024 | 990 | $427,839 | $387,864 | $39,975 | $348,060 | $5,630 | $342,430 |
| December 31, 2023 | 990 | $367,075 | $289,953 | $77,122 | $307,211 | $1,163 | $306,048 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $154,036
- Program service revenue
- $150,021
- Investment income
- $24
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $20,000
- Compensation of officers, directors and key employees
- $92,425
- Salaries, compensation and benefits (total)
- $100,118
- Professional fundraising fees
- $0
- Travel
- $3,713
- Program services (functional)
- $253,974
- Management and general (functional)
- $5,506
Balance sheet and other
- Total assets, start of year
- $348,060
- Total assets, end of year
- $394,681
- Total liabilities, end of year
- $7,650
- Net assets, end of year
- $387,031
- Net assets without donor restrictions
- $387,031
- Gross receipts
- $304,081
- Employees
- 2
- Volunteers
- 108
- State of legal domicile
- CA
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 |
|---|---|---|---|
| NANCY SHEEHAN-MCCULLOCH | Executive Dir. Trustee or director | 40 | $90,405 |
| MARTHA JIMENEZ | BOARD MEMBER Trustee or director | 1 | $0 |
| STEVE WALKER | BOARD MEMBER Trustee or director | 1 | $0 |
| ASHLI STURGILL | BOARD MEMBER Trustee or director | 1 | $0 |
| CATHY SCHEER | Secretary Trustee or director | 1 | $0 |
| BLAIR HARDCASTLE | Treasurer Officer | 1 | $0 |
| MEGAN TAYLOR | BOARD CHAIR Officer | 1 | $0 |
| JOHN COCKLE | VICE CHAIR Officer | 1 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| NANCY SHEEHAN-MCCULLOCH | Executive Dir. Trustee or director | 40 | $88,137 |
| MARTHA JIMENEZ | BOARD MEMBER Trustee or director | 1 | $0 |
| STEVE WALKER | BOARD MEMBER Trustee or director | 1 | $0 |
| CATHY SCHEER | Secretary Trustee or director | 1 | $0 |
| BLAIR HARDCASTLE | Treasurer Officer | 1 | $0 |
| MEGAN TAYLOR | BOARD CHAIR Officer | 1 | $0 |
| JOHN COCKLE | VICE CHAIR Officer | 1 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| NANCY SHEEHAN-MCCULLOCH | EXECUTIVE DIREC Officer | 40 | $71,860 |
| BLAIR HARDCASTLE | BOARD MEMBER Trustee or director, Officer | 1 | $0 |
| MARTHA JIMENEZ | BOARD MEMBER Trustee or director | 1 | $0 |
| STEVE WALKER | BOARD CHAIR Trustee or director | 1 | $0 |
| MEGAN TAYLOR | Secretary Trustee or director, Officer | 1 | $0 |
| JIM MARTINO | Treasurer Trustee or director, Officer | 1 | $0 |
| JOHN COCKLE | VICE CHAIR Trustee or director, Officer | 1 | $0 |
| CATHY SCHEER | BOARD MEMBER Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 92, GRAEAGLE, CA 96103-0092
- In care of
- % ERIC N JACOBSEN PRES
- Principal officer (990 for 2025)
- MEGAN TAYLOR, PO BOX 92, GRAEAGLE, CA 96103
- Signed the 990
- NANCY SHEEHAN-MCCULLOCH, Executive Director
- Phone
- (530) 832-0683
- Website
- WWW.CAOL.US
- Return prepared by
- Torkelson & Associates CPAs LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 68-0336471 or by the name CALIFORNIA OPERATION LIFESAVER 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)
Mission
COMMITTED TO REDUCING THE NUMBER OF TRAGIC INCIDENTS AT HIGHWAY RAIL GRADE CROSSING INTERSECTIONS AND TRESPASSING ON RAILROAD RIGHTS-OF WAY
Program accomplishments
- PRESENTED PROGRAMS TO SCHOOL CHILDREN, PROFESSIONAL DRIVERS, DRIVER EDUCATION SCHOOLS, VARIOUS LAW ENFORCEMENT AGENCIES AND OTHER GENERAL PUBLIC GROUPS, AS WELL AS ATTEND EVENTS AND DISTRIBUTE MATERIALS TO PROMOTE SAFE AND LEGAL BEHAVIOR AROUND GRADE CROSSINGSExpenses $253,974 · revenue $304,081
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
- 68-0336471
- 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
- 1995
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public and societal benefit (W90)
- Assets (IRS master file)
- $394,681
- Income (IRS master file)
- $304,081
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $304,081 | $259,480 | $394,681 | XML |
| 990 | December 2024 | $427,839 | $387,864 | $348,060 | XML |
| 990 | December 2023 | $367,075 | $289,953 | $307,211 | XML |
| 990 | December 2022 | $298,770 | $283,386 | $228,926 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | 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 68-0336471).
Questions about CALIFORNIA OPERATION LIFESAVER INC
- What is the EIN of CALIFORNIA OPERATION LIFESAVER INC?
- The employer identification number (EIN) of CALIFORNIA OPERATION LIFESAVER INC is 68-0336471.
- Is CALIFORNIA OPERATION LIFESAVER INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1995.
- Are donations to CALIFORNIA OPERATION LIFESAVER INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CALIFORNIA OPERATION LIFESAVER 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 CALIFORNIA OPERATION LIFESAVER 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 CALIFORNIA OPERATION LIFESAVER 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 CALIFORNIA OPERATION LIFESAVER INC?
- The 990 for the year ended December 31, 2025 names MEGAN TAYLOR.
- Who are the officers and directors of CALIFORNIA OPERATION LIFESAVER INC?
- The 990 for the year ended December 31, 2025 lists 8 people; 1 received compensation from the organization, the highest $90,405 (NANCY SHEEHAN-MCCULLOCH, Executive Dir.).
- How much revenue does CALIFORNIA OPERATION LIFESAVER INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $304,081, expenses of $259,480 and total assets of $394,681 at year end.
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