Nonprofit · EIN 77-0437521
WATERFORD FOUNDATION
Tax-exempt · FRESNO, CA 93704
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $8,641 | $641,400 | -$632,759 | $434,308 | $0 | $434,308 |
| December 31, 2024 | 990-PF | $2,708,210 | $4,849,325 | -$2,141,115 | $1,070,650 | $3,584 | $1,067,066 |
| December 31, 2023 | 990-PF | $78 | $76,118 | -$76,040 | $3,209,181 | $1,000 | $3,208,181 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Other income
- $8,641
Expenses
- Grants and similar amounts paid
- $641,400
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $641,400
Balance sheet and other
- Total assets, start of year
- $1,070,651
- Total assets, end of year
- $434,308
- Total liabilities, end of year
- $0
- Net assets, end of year
- $434,308
- Fair market value of assets
- $434,308
- Qualifying distributions
- $641,400
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 |
|---|---|---|---|
| DARIUS ASSEMI 5260 N PALM AVENUE SUITE 421, FRESNO, CA 93704 | PRESIDENT | 1 | $0 |
| FARSHID ASSEMI 5260 N PALM AVENUE SUITE 421, FRESNO, CA 93704 | SENIOR VP | 1 | $0 |
| FARID ASSEMI 5260 N PALM AVENUE SUITE 421, FRESNO, CA 93704 | SENIOR VP | 1 | $0 |
| NADER ASSEMI 5260 N PALM AVENUE SUITE 421, FRESNO, CA 93704 | VICE PRESIDENT | 1 | $0 |
| NEEMA ASSEMI 5260 N PALM AVENUE SUITE 421, FRESNO, CA 93704 | VICE PRESIDENT | 1 | $0 |
| STEVEN G RAU 5260 N PALM AVENUE SUITE 421, FRESNO, CA 93704 | SECRETARY | 1 | $0 |
| JASON HOLLRAH 5260 N PALM AVENUE SUITE 421, FRESNO, CA 93704 | CFO | 1 | $0 |
990-PF for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DARIUS ASSEMI 5260 N PALM AVENUE SUITE 421, FRESNO, CA 93704 | PRESIDENT | 1 | $0 |
| FARSHID ASSEMI 5260 N PALM AVENUE SUITE 421, FRESNO, CA 93704 | SENIOR VP | 1 | $0 |
| FARID ASSEMI 5260 N PALM AVENUE SUITE 421, FRESNO, CA 93704 | SENIOR VP | 1 | $0 |
| NADER ASSEMI 5260 N PALM AVENUE SUITE 421, FRESNO, CA 93704 | VICE PRESIDENT | 1 | $0 |
| NEEMA ASSEMI 5260 N PALM AVENUE SUITE 421, FRESNO, CA 93704 | VICE PRESIDENT | 1 | $0 |
| STEVEN G RAU 5260 N PALM AVENUE SUITE 421, FRESNO, CA 93704 | SECRETARY | 1 | $0 |
| JASON HOLLRAH 5260 N PALM AVENUE SUITE 421, FRESNO, CA 93704 | CFO | 1 | $0 |
990-PF for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DARIUS ASSEMI 5260 N PALM AVENUE SUITE 421, FRESNO, CA 93704 | PRESIDENT | 1 | $0 |
| FARSHID ASSEMI 5260 N PALM AVENUE SUITE 421, FRESNO, CA 93704 | SENIOR VP | 1 | $0 |
| FARID ASSEMI 5260 N PALM AVENUE SUITE 421, FRESNO, CA 93704 | SENIOR VP | 1 | $0 |
| NADER ASSEMI 5260 N PALM AVENUE SUITE 421, FRESNO, CA 93704 | VICE PRESIDENT | 1 | $0 |
| NEEMA ASSEMI 5260 N PALM AVENUE SUITE 421, FRESNO, CA 93704 | VICE PRESIDENT | 1 | $0 |
| STEVEN G RAU 5260 N PALM AVENUE SUITE 421, FRESNO, CA 93704 | SECRETARY | 1 | $0 |
| JASON HOLLRAH 5260 N PALM AVENUE SUITE 421, FRESNO, CA 93704 | CFO | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 5260 N PALM AVE STE 421, FRESNO, CA 93704-2217
- Signed the 990-PF
- JASON HOLLRAH, CFO
- Phone
- (559) 440-8300
- Return prepared by
- BOOS & ASSOCIATES PC
California records
California keeps its own records of charities and corporations. Search them by EIN 77-0437521 or by the name WATERFORD 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
- 77-0437521
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private operating foundation
- Donations deductible (Pub 78)
- Private operating foundation, 50% limit
- Exempt since
- 1997
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Human services (P20)
- Assets (IRS master file)
- $434,308
- Income (IRS master file)
- $8,641
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $8,641 | $641,400 | $434,308 | XML |
| 990-PF | December 2024 | $2,708,210 | $4,849,325 | $1,070,650 | XML |
| 990-PF | December 2023 | $78 | $76,118 | $3,209,181 | 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 77-0437521).
Questions about WATERFORD FOUNDATION
- What is the EIN of WATERFORD FOUNDATION?
- The employer identification number (EIN) of WATERFORD FOUNDATION is 77-0437521.
- Is WATERFORD FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1997.
- Are donations to WATERFORD FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private operating foundation, 50% limit).
- Which annual return does WATERFORD FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of WATERFORD 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 WATERFORD 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 WATERFORD FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does WATERFORD FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $8,641, expenses of $641,400 and total assets of $434,308 at year end.
Other nonprofits in FRESNO
- CENTRAL VALLEY REGIONAL CENTER INC EIN 94-2823126 · last filed 990 for 2025
- FRESNO COUNTY ECONOMIC OPPORTUNITIES COMMISSION EIN 94-1606519 · last filed 990 for 2024
- SUPPORTIVE SERVICES INC EIN 94-2377266 · last filed 990 for 2025
- HINDS HOSPICE EIN 77-0071360 · last filed 990 for 2025
- CENTRAL VALLEY CHILDRENS SERVICES NETWORK EIN 77-0026968 · last filed 990 for 2025
- VALLEY TEEN RANCH EIN 94-2901078 · last filed 990 for 2024
- MARJAREE MASON CENTER INC EIN 94-1156639 · last filed 990 for 2025
- PROMESA BEHAVIORAL HEALTH EIN 77-0174896 · last filed 990 for 2024