Nonprofit · EIN 81-2004995
UTAH PROSECUTION FOUNDATION
Tax-exempt · SANDY, UT 84070
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $364,888 | $359,743 | $5,145 | $3,357 | $1,756 | $1,601 |
| December 31, 2023 | 990 | $462,366 | $474,199 | -$11,833 | $3,885 | $7,429 | -$3,544 |
| December 31, 2021 | 990 | $422,638 | $439,030 | -$16,392 | $1,755 | $2,381 | -$626 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $364,888
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $75,000
- Other salaries and wages
- $216,794
- Salaries, compensation and benefits (total)
- $313,640
- Professional fundraising fees
- $0
- Legal fees
- $36,476
- Program services (functional)
- $359,743
Balance sheet and other
- Total assets, start of year
- $3,885
- Total assets, end of year
- $3,357
- Total liabilities, end of year
- $1,756
- Net assets, end of year
- $1,601
- Net assets without donor restrictions
- $1,601
- Gross receipts
- $364,888
- Employees
- 5
- Year formed
- 2016
- State of legal domicile
- UT
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Tracy Cowdell | Board Member Trustee or director, Officer | 6 | $0 |
| Stephanie A Shellman | Staff Attorney Trustee or director | 40 | $0 |
| Niel H Lund | Staff Attorney Trustee or director | 40 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Stephanie A Shellman | Staff Attorney Trustee or director | 40 | $0 |
| Niel H Lund | Staff Attorney Trustee or director | 40 | $0 |
| Tracy Cowdell | Board Member Trustee or director, Officer | 6 | $0 |
| Chad Woolley | Board Member Trustee or director, Officer | 6 | $0 |
990 for the year ended December 31, 2021: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Stephanie A Shellman | Staff Attorney Trustee or director | 40 | $0 |
| Niel H Lund | Staff Attorney Trustee or director | 40 | $0 |
| Tracy Cowdell | Board Member Trustee or director, Officer | 6 | $0 |
| Chad Woolley | Board Member Trustee or director, Officer | 6 | $0 |
Address and contacts
- Address (IRS master file)
- 32 E MAIN ST, SANDY, UT 84070-1501
- In care of
- % TRACY COWDELL
- Principal officer (990 for 2024)
- Tracy Cowdell, 32 East Main Street, Sandy, UT 84070
- Signed the 990
- TRACY COWDELL, Officer
- Phone
- (801) 947-0079
- Return prepared by
- Corby Guymon Tax Service
Mission
Organized exclusively for charitable, religious, educational, and scientific purposes, including, for such purposes, the making of distributions to organizations that qualify as exempt organizations under section 501(c)(3) of the Internal Revenue Code.
Program accomplishments
- Provided legal services as prosecuting and municipal attorneys for multiple smaller counties and municipalities in the State of Utah.Expenses $359,743 · revenue $364,888
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 | Not 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
- 81-2004995
- 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
- 2017
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Crime and legal-related (I80)
- Assets (IRS master file)
- $3,357
- Income (IRS master file)
- $364,888
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $364,888 | $359,743 | $3,357 | XML |
| 990 | December 2023 | $462,366 | $474,199 | $3,885 | XML |
| 990 | December 2022 | $512,593 | $503,678 | $16,026 | IRS |
| 990 | December 2021 | $422,638 | $439,030 | $1,755 | XML |
| 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 81-2004995).
Questions about UTAH PROSECUTION FOUNDATION
- What is the EIN of UTAH PROSECUTION FOUNDATION?
- The employer identification number (EIN) of UTAH PROSECUTION FOUNDATION is 81-2004995.
- Is UTAH PROSECUTION FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2017.
- Are donations to UTAH PROSECUTION FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does UTAH PROSECUTION FOUNDATION 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 UTAH PROSECUTION FOUNDATION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did UTAH PROSECUTION FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of UTAH PROSECUTION FOUNDATION?
- The 990 for the year ended December 31, 2024 names Tracy Cowdell.
- Who are the officers and directors of UTAH PROSECUTION FOUNDATION?
- The 990 for the year ended December 31, 2024 lists 3 people; 0 received compensation from the organization.
- How much revenue does UTAH PROSECUTION FOUNDATION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $364,888, expenses of $359,743 and total assets of $3,357 at year end.
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