Nonprofit · EIN 68-0449123
PPASTS FOUNDATION
Tax-exempt · NEVADA CITY, CA 95959
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $12,655 | $13,527 | -$872 | $277,550 | $0 | $277,550 |
| December 31, 2024 | 990-PF | $9,320 | $14,308 | -$4,988 | $278,422 | $0 | $278,422 |
| December 31, 2023 | 990-PF | $8,902 | $9,710 | -$808 | $283,410 | $0 | $283,410 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $9,569
- Net gain from sales of assets
- $3,086
Expenses
- Grants and similar amounts paid
- $9,500
- Compensation of officers, directors and key employees
- $1,000
- Disbursements for charitable purposes
- $12,401
- Excise tax on investment income
- $172
Balance sheet and other
- Total assets, start of year
- $278,422
- Total assets, end of year
- $277,550
- Total liabilities, end of year
- $0
- Net assets, end of year
- $277,550
- Fair market value of assets
- $253,738
- Qualifying distributions
- $12,401
- Net investment income
- $12,351
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 |
|---|---|---|---|
| JAMES TOFT 563 BRUNSWICK RD 12, GRASS VALLEY, CA 95945 | TREASURER/DI | 0 | $500 |
| STEVEN SPILLER 505 COYOTE STREET, NEVADA CITY, CA 95959 | PRESIDENT/DI | 0 | $500 |
990-PF for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES TOFT 563 BRUNSWICK RD 12, GRASS VALLEY, CA 95945 | TREASURER/DI | 1 | $500 |
| STEVEN SPILLER 505 COYOTE STREET, NEVADA CITY, CA 95959 | PRESIDENT/DI | 0 | $500 |
990-PF for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES TOFT 563 BRUNSWICK RD 12, GRASS VALLEY, CA 95945 | TREASURER/DI | 0 | $500 |
| STEVEN SPILLER 505 COYOTE STREET, NEVADA CITY, CA 95959 | PRESIDENT/DI | 0 | $500 |
Address and contacts
- Address (IRS master file)
- PO BOX 1825, NEVADA CITY, CA 95959-1825
- In care of
- % GARY TOPP
- Signed the 990-PF
- JAMES TOFT, TREASURER/DIRECTOR
- Phone
- (530) 272-2218
- Return prepared by
- JAMES W TOFT & ASSOCIATES INC
California records
California keeps its own records of charities and corporations. Search them by EIN 68-0449123 or by the name PPASTS FOUNDATION.
- 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
- 68-0449123
- 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
- 2000
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Animal-related (D20)
- Assets (IRS master file)
- $277,550
- Income (IRS master file)
- $12,655
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $12,655 | $13,527 | $277,550 | IRS |
| 990-PF | December 2024 | $9,320 | $14,308 | $278,422 | IRS |
| 990-PF | December 2023 | $8,902 | $9,710 | $283,410 | IRS |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | 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 68-0449123).
Questions about PPASTS FOUNDATION
- What is the EIN of PPASTS FOUNDATION?
- The employer identification number (EIN) of PPASTS FOUNDATION is 68-0449123.
- Is PPASTS FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2000.
- Are donations to PPASTS FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does PPASTS FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of PPASTS FOUNDATION 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 PPASTS FOUNDATION 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 PPASTS FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 2 people; 2 received compensation from the organization, the highest $500 (JAMES TOFT, TREASURER/DI).
- How much revenue does PPASTS FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $12,655, expenses of $13,527 and total assets of $277,550 at year end.
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