Nonprofit · EIN 68-0483892
UPSTATE COMMUNITY ENHANCEMENT FOUNDATION INC
Tax-exempt · CHICO, CA 95928
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $69,805 | $93,648 | -$23,843 | $209,450 | $0 | $209,450 |
| December 31, 2024 | 990 | $85,130 | $352,650 | -$267,520 | $233,293 | $0 | $233,293 |
| December 31, 2023 | 990 | $178,887 | $255,663 | -$76,776 | $500,813 | $0 | $500,813 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $65,605
- Program service revenue
- $4,200
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $93,648
Balance sheet and other
- Total assets, start of year
- $233,293
- Total assets, end of year
- $209,450
- Total liabilities, end of year
- $0
- Net assets, end of year
- $209,450
- Land, buildings and equipment
- $164,523
- Net assets without donor restrictions
- $209,450
- Gross receipts
- $69,805
- Employees
- 0
- Year formed
- 2002
- 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 |
|---|---|---|---|
| DEBRA LUCERO | DIRECTOR Officer | 1 | $0 |
| ANN KASTNER | VICE PRESIDENT Officer | 1 | $0 |
| MELISSA SCHUSTER | SECRETARY Officer | 0 | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DEBRA LUCERO | DIRECTOR Officer | 1 | $0 |
| ANN KASTNER | VICE PRESIDENT Officer | 1 | $0 |
| MELISSA SCHUSTER | SECRETARY Officer | 0 | $0 |
990 for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANN KASTNER | VICE PRESIDENT Officer | 1 | $0 |
| DEBRA LUCERO | DIRECTOR Officer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 527 FLUME ST SUITE 2, CHICO, CA 95928-5608
- In care of
- % D LUCERO
- Principal officer (990 for 2025)
- DEBRA LUCERO, 500 MAIN STREET Ste 150, CHICO, CA 95928
- Signed the 990
- D LUCERO, PREPARER
- Phone
- (530) 228-2860
- Website
- FRIENDSOFTHEARTSUPSTATE.ORG
- Return prepared by
- THE TAX OFFICE
California records
California keeps its own records of charities and corporations. Search them by EIN 68-0483892 or by the name UPSTATE COMMUNITY ENHANCEMENT FOUNDATION 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
PROMOTES COMMUNICATION, EDUCATION, ECONOMIC DEVELOPMENT, APPRECIATION AND COLLABORATION IN BUTTE COUNTY FOR THE ARTS
Program accomplishments
- FRIENDS OF THE ARTS PROMOTES COMMUNICATION, EDUCATION, ECONOMIC DEVELOPMENT AND COLLABORATION IN BUTTE COUNTY EVENTS WHERE COMMUNITY MEMBERS HAVE THE CHANCE TO ENJOY, ARTOBERFEST, CHICO PALIO, THE OROVILLE SALMON FESTIVAL, THE SILENT FILM FESTIVAL AND THE NOR CAL JAZZ FESTIVALExpenses $93,648 · revenue $69,805
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
- 68-0483892
- 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
- 2002
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A23)
- Assets (IRS master file)
- $209,450
- Income (IRS master file)
- $69,805
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $69,805 | $93,648 | $209,450 | XML |
| 990 | December 2024 | $85,130 | $352,650 | $233,293 | XML |
| 990 | December 2023 | $178,887 | $255,663 | $500,813 | XML |
| 990 | December 2022 | $260,318 | $236,797 | $577,589 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 68-0483892).
Questions about UPSTATE COMMUNITY ENHANCEMENT FOUNDATION INC
- What is the EIN of UPSTATE COMMUNITY ENHANCEMENT FOUNDATION INC?
- The employer identification number (EIN) of UPSTATE COMMUNITY ENHANCEMENT FOUNDATION INC is 68-0483892.
- Is UPSTATE COMMUNITY ENHANCEMENT FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2002.
- Are donations to UPSTATE COMMUNITY ENHANCEMENT FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does UPSTATE COMMUNITY ENHANCEMENT FOUNDATION 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 UPSTATE COMMUNITY ENHANCEMENT 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 UPSTATE COMMUNITY ENHANCEMENT FOUNDATION 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 UPSTATE COMMUNITY ENHANCEMENT FOUNDATION INC?
- The 990 for the year ended December 31, 2025 names DEBRA LUCERO.
- Who are the officers and directors of UPSTATE COMMUNITY ENHANCEMENT FOUNDATION INC?
- The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does UPSTATE COMMUNITY ENHANCEMENT FOUNDATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $69,805, expenses of $93,648 and total assets of $209,450 at year end.
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