Nonprofit · EIN 71-0899453
ROY AND LEONA NELSON FOUNDATION
Tax-exempt · SEATTLE, WA 98109
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $317,776 | $221,766 | $96,010 | $2,023,197 | $0 | $2,023,197 |
| December 31, 2024 | 990-PF | $227,917 | $188,359 | $39,558 | $1,927,187 | $0 | $1,927,187 |
| December 31, 2023 | 990-PF | $191,275 | $287,804 | -$96,529 | $1,887,629 | $0 | $1,887,629 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $232,007
- Interest
- $712
- Net gain from sales of assets
- $85,057
Expenses
- Grants and similar amounts paid
- $196,000
- Compensation of officers, directors and key employees
- $19,000
- Disbursements for charitable purposes
- $218,098
- Excise tax on investment income
- $4,417
Balance sheet and other
- Total assets, start of year
- $1,927,187
- Total assets, end of year
- $2,023,197
- Total liabilities, end of year
- $0
- Net assets, end of year
- $2,023,197
- Fair market value of assets
- $2,969,048
- Qualifying distributions
- $218,098
- Net investment income
- $317,776
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 |
|---|---|---|---|
| Don Peters 11 W Aloha Apt 530, Seattle, WA 98119 | President | 5 | $5,500 |
| Nancy Harris 604 W 23rd, Spokane, WA 99203 | Director | 3 | $4,500 |
| Neil McKay 12279 S Brunswick Way, Nampa, ID 83686 | Director | 3 | $4,500 |
| Tommy Nelson 401 19th St NE Unit 10, East Wenatchee, WA 98802 | Secretary | 3 | $4,500 |
990-PF for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Don Peters 11 W Aloha Apt 530, Seattle, WA 98119 | President | 5 | $5,500 |
| Nancy Harris 604 W 23rd, Spokane, WA 99203 | Director | 3 | $4,500 |
| Neil McKay 12279 S Brunswick Way, Nampa, ID 83686 | Director | 3 | $4,500 |
| Tommy Nelson 401 19th St NE Unit 10, East Wenatchee, WA 98802 | Secretary | 3 | $4,500 |
990-PF for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Don Peters 11 W Aloha Apt 530, Seattle, WA 98119 | Sec-Treas | 3 | $5,500 |
| Nancy Harris 604 W 23rd, Spokane, WA 99203 | President | 5 | $4,500 |
| Tom Nelson 159 Rolling Hills Ln, Wenatchee, WA 98801 | Director | 3 | $4,500 |
| Neil McKay 12279 S Brunswick Way, Nampa, ID 83686 | Director | 3 | $4,500 |
| Tommy Nelson 159 Rolling Hills Lane, Wenatchee, WA 98801 | Director | 3 | $4,500 |
Address and contacts
- Address (IRS master file)
- PO BOX 19822, SEATTLE, WA 98109-6822
- In care of
- % SCOTT B LUKINS
- Signed the 990-PF
- DONALD R PETERS, President
- Phone
- (509) 326-2194
- Return prepared by
- Donald R Peters CPA
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
- 71-0899453
- 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
- 2003
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T21)
- Assets (IRS master file)
- $2,023,197
- Income (IRS master file)
- $452,719
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $317,776 | $221,766 | $2,023,197 | XML |
| 990-PF | December 2024 | $227,917 | $188,359 | $1,927,187 | XML |
| 990-PF | December 2023 | $191,275 | $287,804 | $1,887,629 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | 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 71-0899453).
Questions about ROY AND LEONA NELSON FOUNDATION
- What is the EIN of ROY AND LEONA NELSON FOUNDATION?
- The employer identification number (EIN) of ROY AND LEONA NELSON FOUNDATION is 71-0899453.
- Is ROY AND LEONA NELSON FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2003.
- Are donations to ROY AND LEONA NELSON FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does ROY AND LEONA NELSON FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of ROY AND LEONA NELSON 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 ROY AND LEONA NELSON 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 ROY AND LEONA NELSON FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 4 people; 4 received compensation from the organization, the highest $5,500 (Don Peters, President).
- How much revenue does ROY AND LEONA NELSON FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $317,776, expenses of $221,766 and total assets of $2,023,197 at year end.
Other nonprofits in SEATTLE
- GATES FOUNDATION EIN 56-2618866 · last filed 990-PF for 2024
- FUND FOR SCIENCE AND TECHNOLOGY EIN 92-2010769 · last filed 990-PF for 2025
- BEZOS FAMILY FOUNDATION EIN 91-2073258 · last filed 990-PF for 2024
- THE SEATTLE FOUNDATION EIN 91-6013536 · last filed 990 for 2024
- ALLEN FAMILY PHILANTHROPIES EIN 94-3082532 · last filed 990-PF for 2024
- GREATER GOOD CHARITIES EIN 20-4846675 · last filed 990 for 2025
- CASEY FAMILY PROGRAMS EIN 91-0793881 · last filed 990-PF for 2024
- ROOTS AND WINGS FOUNDATION INC EIN 32-0581904 · last filed 990-PF for 2024
All nonprofits in SEATTLE · Washington · Philanthropy, voluntarism and grantmaking foundations