Nonprofit · EIN 81-1047132
IPAI COMMUNITY LOAN FUND
Tax-exempt (reinstated) · VALLEY CENTER, CA 92082
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $24,701 | $2,457 | $22,244 | $1,395,698 | $338,030 | $1,057,668 |
| December 31, 2024 | 990 | $24,332 | $5,977 | $18,355 | $1,051,762 | $16,338 | $1,035,424 |
| December 31, 2023 | 990 | $20,687 | $3,306 | $17,381 | $1,112,187 | $94,175 | $1,018,012 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $24,701
- 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)
- $2,457
Balance sheet and other
- Total assets, start of year
- $1,051,762
- Total assets, end of year
- $1,395,698
- Total liabilities, end of year
- $338,030
- Net assets, end of year
- $1,057,668
- Gross receipts
- $24,701
- Employees
- 0
- Volunteers
- 1
- Year formed
- 2015
- 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 |
|---|---|---|---|
| Joe Navarro | Chairman Trustee or director | 0.25 | $0 |
| Lydia Escalante | Vice Chair Trustee or director | 20 | $0 |
| Joyce Stein | Treasurer Trustee or director | 0.25 | $0 |
| Bernie Baskin | Board Member Trustee or director | 0.25 | $0 |
| Claudina Masura | Secretary Trustee or director | 0.25 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Joe Navarro | Chairman Trustee or director | 0.25 | $0 |
| Lydia Escalante | Vice Chair Trustee or director | 20 | $0 |
| Joyce Stein | Treasurer Trustee or director | 0.25 | $0 |
| Bernie Baskin | Board Member Trustee or director | 0.25 | $0 |
| Claudina Masura | Secretary Trustee or director | 0.25 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Joe Navarro | Chairman Trustee or director | 0.25 | $0 |
| Lydia Escalante | Vice-Chair Trustee or director | 20 | $0 |
| Diana Martinez | Secretary Trustee or director | 2 | $0 |
| Rebecca Mena | Treasurer Trustee or director | 0 | $0 |
| Claudina Masura | Board Member Trustee or director | 0.25 | $0 |
Address and contacts
- Address (IRS master file)
- 16410 KUMEYAAY WAY, VALLEY CENTER, CA 92082-6796
- In care of
- % DIANA MARTINEZ
- Principal officer (990 for 2025)
- Bernie Baskin, 16400 Kumeyaay Way, Valley Center, CA 92082
- Signed the 990
- Bernie Baskin, CFO
- Phone
- (760) 749-3200
California records
California keeps its own records of charities and corporations. Search them by EIN 81-1047132 or by the name IPAI COMMUNITY LOAN FUND.
- 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
Provide financial lending to the tribal community by providing CDFI Funds.
Program accomplishments
- The fund makes loans to tribal and community members who are deemed ineligible for loans through traditional lenders. A secondary objective is to strengthen the borrower's credit score and making credit available on favorable terms.Expenses $2,457 · revenue $24,701
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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
- 81-1047132
- 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
- 2020
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Assets (IRS master file)
- $1,395,698
- Income (IRS master file)
- $24,701
Revocation and reinstatement
- Exemption revoked
- May 15, 2019
- Posted by the IRS
- August 12, 2019
- Reinstated
- Effective May 15, 2019
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $24,701 | $2,457 | $1,395,698 | XML |
| 990 | December 2024 | $24,332 | $5,977 | $1,051,762 | IRS |
| 990 | December 2023 | $20,687 | $3,306 | $1,112,187 | XML |
| 990 | December 2022 | $1,003,926 | $2,295 | $1,013,474 | IRS |
| 990-EZ | December 2021 | – | – | – | 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 81-1047132).
Questions about IPAI COMMUNITY LOAN FUND
- What is the EIN of IPAI COMMUNITY LOAN FUND?
- The employer identification number (EIN) of IPAI COMMUNITY LOAN FUND is 81-1047132.
- Is IPAI COMMUNITY LOAN FUND tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2019 and reinstated it effective May 15, 2019.
- Are donations to IPAI COMMUNITY LOAN FUND tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does IPAI COMMUNITY LOAN FUND file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of IPAI COMMUNITY LOAN FUND 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 IPAI COMMUNITY LOAN FUND 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 IPAI COMMUNITY LOAN FUND?
- The 990 for the year ended December 31, 2025 names Bernie Baskin.
- Who are the officers and directors of IPAI COMMUNITY LOAN FUND?
- The 990 for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does IPAI COMMUNITY LOAN FUND have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $24,701, expenses of $2,457 and total assets of $1,395,698 at year end.
Other nonprofits in VALLEY CENTER
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- SOUTHERN CALIFORNIA TRIBAL CHAIRMENS ASSOCIATION EIN 23-7161267 · last filed 990 for 2025
- ALL TRIBES AMERICAN INDIAN CHARTER EIN 33-0919829 · last filed 990 for 2025
- CASTLETON RANCH HORSE RESCUE INC EIN 11-3731839 · last filed 990 for 2024
- STRONG HEARTED NATIVE WOMENS COALITION INC EIN 56-2613191 · last filed 990 for 2025
- THE WESTWOOD CLUB EIN 95-2696193 · last filed 990 for 2025
- CALIFORNIA LABRADORS RETRIEVERS AND MORE RESCUE EIN 45-1589323 · last filed 990 for 2025
- HEARTS & MINDS INC EIN 84-4615250 · last filed 990 for 2025