Nonprofit · EIN 81-3120327
SQUARE ONE DE INC
Also known as JAMES DAVID BAUGH JR
Tax-exempt · SEAFORD, DE 19973
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $44,165 | $42,332 | $1,833 | $205,149 | $197,092 | $8,057 |
| December 31, 2024 | 990 | $40,480 | $156,902 | -$116,422 | $208,238 | $202,014 | $6,224 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $44,165
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $1,800
- Occupancy
- $14,684
- Travel
- $1,557
- Depreciation
- $7,038
- Program services (functional)
- $36,727
- Management and general (functional)
- $5,472
- Fundraising (functional)
- $133
Balance sheet and other
- Total assets, start of year
- $208,238
- Total assets, end of year
- $205,149
- Total liabilities, end of year
- $197,092
- Net assets, end of year
- $8,057
- Land, buildings and equipment
- $186,043
- Net assets without donor restrictions
- $8,057
- Gross receipts
- $44,165
- Employees
- 0
- Year formed
- 2016
- State of legal domicile
- DE
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 |
|---|---|---|---|
| JESSICA BAUGH | DIRECTOR Trustee or director | 1 | $0 |
| JAMES BAUGH | PRESIDENT Officer | 2 | $0 |
| PATRICK HUNT | TREASURER Officer | 5 | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JESSICA BAUGH | DIRECTOR Trustee or director | – | $0 |
| JAMES BAUGH | PRESIDENT Officer | – | $0 |
| PATRICK HUNT | TREASURER Officer | – | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 964, SEAFORD, DE 19973-0964
- Principal officer (990 for 2025)
- JAMES BAUGH, 305 PENNSYLVANIA AVE, SEAFORD, DE 19973
- Signed the 990
- PATRICK HUNT, TREASURER
- Phone
- (302) 898-3656
- Return prepared by
- WE KRIEG PA
Mission
PROVIDE PHYSICAL AND SPIRITUAL SUPPORT TO INDIVIDUALS IN RECOVERY FROM SUBSTANCE ABUSE.
Program accomplishments
- PROVIDED MATERIAL AND SPIRITUAL SUPPORT TO 15 INDIVIDUALS THROGH THE MANAGEMENT OF TRANSITIONAL LIVING FACILITIES.Expenses $36,727 · revenue $44,165
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
- 81-3120327
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2016
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Human services (P72)
- Assets (IRS master file)
- $205,149
- Income (IRS master file)
- $44,165
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | – | – | – | IRS |
| 990 | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $321,416 | $247,502 | $329,402 | IRS |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.
Questions about SQUARE ONE DE INC
- What is the EIN of SQUARE ONE DE INC?
- The employer identification number (EIN) of SQUARE ONE DE INC is 81-3120327.
- Is SQUARE ONE DE INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2016.
- Are donations to SQUARE ONE DE INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SQUARE ONE DE INC file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of SQUARE ONE DE INC 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 SQUARE ONE DE INC 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 SQUARE ONE DE INC?
- The 990 for the year ended December 31, 2025 names JAMES BAUGH.
- Who are the officers and directors of SQUARE ONE DE INC?
- The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does SQUARE ONE DE INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $44,165, expenses of $42,332 and total assets of $205,149 at year end.
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