Nonprofit · EIN 77-0529631
THE STEPHAN AND BARBARA SPIVA FOUNDATION
Tax-exempt · SAN DIEGO, CA 92127
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $93,915 | $220,467 | -$126,552 | $1,496,658 | $0 | $1,496,658 |
| December 31, 2024 | 990-PF | $165,449 | $195,624 | -$30,175 | $1,623,210 | $0 | $1,623,210 |
| December 31, 2023 | 990-PF | $69,121 | $255,671 | -$186,550 | $1,652,052 | $0 | $1,652,052 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $46,191
- Interest
- $163
- Net gain from sales of assets
- $47,561
Expenses
- Grants and similar amounts paid
- $85,000
- Compensation of officers, directors and key employees
- $105,000
- Disbursements for charitable purposes
- $85,000
- Excise tax on investment income
- $1,305
Balance sheet and other
- Total assets, start of year
- $1,623,210
- Total assets, end of year
- $1,496,658
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,496,658
- Fair market value of assets
- $1,710,375
- Qualifying distributions
- $85,000
- Net investment income
- $93,915
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 |
|---|---|---|---|
| STEPHAN SPIVA 7878 LUSARDI CREEK LN, SAN DIEGO, CA 92127 | Trustee | 12 | $45,000 |
| CAREY WALLACE 7878 LUSARDI CREEK LN, SAN DIEGO, CA 92127 | Trustee | 12 | $30,000 |
| JACOB M WALLACE 7878 LUSARDI CREEK LN, SAN DIEGO, CA 92127 | Trustee | 12 | $30,000 |
990-PF for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEPHAN SPIVA 7878 LUSARDI CREEK LN, SAN DIEGO, CA 92127 | Trustee | 12 | $45,000 |
| CAREY WALLACE 7878 LUSARDI CREEK LN, SAN DIEGO, CA 92127 | Trustee | 12 | $30,000 |
| JACOB M WALLACE 7878 LUSARDI CREEK LN, SAN DIEGO, CA 92127 | Trustee | 12 | $30,000 |
990-PF for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEPHAN SPIVA 7878 LUSARDI CREEK LN, SAN DIEGO, CA 92127 | Trustee | 12 | $0 |
| BARBARA SPIVA 7878 LUSARDI CREEK LN, SAN DIEGO, CA 92127 | Trustee | 12 | $0 |
| JACOB M WALLACE 7878 LUSARDI CREEK LN, SAN DIEGO, CA 92127 | Trustee | 12 | $0 |
Address and contacts
- Address (IRS master file)
- 7878 LUSARDI CREEK LN, SAN DIEGO, CA 92127-1284
- In care of
- % STEPHAN SPIVA
- Signed the 990-PF
- STEPHAN SPIVA, Trustee
- Phone
- (858) 461-0056
- Return prepared by
- Rountree Consulting Inc
California records
California keeps its own records of charities and corporations. Search them by EIN 77-0529631 or by the name THE STEPHAN AND BARBARA SPIVA 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
- 77-0529631
- 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 (T12)
- Assets (IRS master file)
- $1,496,658
- Income (IRS master file)
- $644,941
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $93,915 | $220,467 | $1,496,658 | XML |
| 990-PF | December 2024 | $165,449 | $195,624 | $1,623,210 | XML |
| 990-PF | December 2023 | $69,121 | $255,671 | $1,652,052 | XML |
| 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 77-0529631).
Questions about THE STEPHAN AND BARBARA SPIVA FOUNDATION
- What is the EIN of THE STEPHAN AND BARBARA SPIVA FOUNDATION?
- The employer identification number (EIN) of THE STEPHAN AND BARBARA SPIVA FOUNDATION is 77-0529631.
- Is THE STEPHAN AND BARBARA SPIVA FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2003.
- Are donations to THE STEPHAN AND BARBARA SPIVA FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does THE STEPHAN AND BARBARA SPIVA FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of THE STEPHAN AND BARBARA SPIVA 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 THE STEPHAN AND BARBARA SPIVA 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 THE STEPHAN AND BARBARA SPIVA FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 3 people; 3 received compensation from the organization, the highest $45,000 (STEPHAN SPIVA, Trustee).
- How much revenue does THE STEPHAN AND BARBARA SPIVA FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $93,915, expenses of $220,467 and total assets of $1,496,658 at year end.
Other nonprofits in SAN DIEGO
- THE SAN DIEGO FOUNDATION EIN 95-2942582 · last filed 990 for 2025
- JEWISH COMMUNITY FOUNDATION OF SAN DIEGO EIN 95-2504044 · last filed 990 for 2025
- ARAM AND LAILANI FOUNDATION EIN 33-2185493 · last filed 990-PF for 2025
- CONRAD PREBYS FOUNDATION EIN 20-3216993 · last filed 990-PF for 2024
- RADY CHILDRENS HOSPITAL FOUNDATION SAN DIEGO EIN 33-0170626 · last filed 990 for 2025
- RADY FOUNDATION EIN 85-0715670 · last filed 990-PF for 2025
- TORREY COAST FOUNDATION EIN 85-4224393 · last filed 990-PF for 2024
- KASPERICK FOUNDATION EIN 46-4363196 · last filed 990-PF for 2025
All nonprofits in SAN DIEGO · California · Philanthropy, voluntarism and grantmaking foundations