Skip to main content
IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 81-3990658

LIGHTSPARK FOUNDATION

Tax-exempt · SALT LAKE CTY, UT 84111

Financials

$563K$338K2023$565K$440K2024$304K$476K2025
Revenue Expenses · by fiscal year end
Financials of LIGHTSPARK FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-PF$303,684$475,760-$172,076$6,843,374$2,713$6,840,661
December 31, 2024990-PF$564,953$439,993$124,960$6,508,252$3,113$6,505,139
December 31, 2023990-PF$563,419$338,218$225,201$6,384,000$3,821$6,380,179
Financial details: 990-PF for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$65,000
Dividends
$263,156
Net gain from sales of assets
-$24,472

Expenses

Grants and similar amounts paid
$413,018
Compensation of officers, directors and key employees
$0
Disbursements for charitable purposes
$413,018
Excise tax on investment income
$2,825

Balance sheet and other

Total assets, start of year
$6,508,252
Total assets, end of year
$6,843,374
Total liabilities, end of year
$2,713
Net assets, end of year
$6,840,661
Fair market value of assets
$6,843,374
Qualifying distributions
$413,018
Net investment income
$263,156

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.

NameTitleHours / weekCompensation
JONATHAN M RUGA
201 S MAIN STREET STE 1400, SALT LAKE CITY, UT 84111
DIRECTOR5$0
SCOTT F YOUNG
201 S MAIN STREET STE 1400, SALT LAKE CITY, UT 84111
DIRECTOR1$0
JARED RUGA
201 S MAIN STREET STE 1400, SALT LAKE CITY, UT 84111
DIRECTOR5$0
990-PF for the year ended December 31, 2024: 3 people
NameTitleHours / weekCompensation
Jonathan M Ruga
201 South Main Street, Suite 1400, Salt Lake City, UT 84111
Director5$0
Scott F Young
201 South Main Street, Suite 1400, Salt Lake City, UT 84111
Director1$0
Jared M Ruga
201 South Main Street, Suite 1400, Salt Lake City, UT 84111
Director5$0
990-PF for the year ended December 31, 2023: 3 people
NameTitleHours / weekCompensation
Jonathan M Ruga
201 S MAIN ST, SUITE 1400, SALT LAKE CITY, UT 84111
Director5$0
Scott F Young
201 S MAIN ST, SUITE 1400, SALT LAKE CITY, UT 84111
Director1$0
Jared M Ruga
201 S MAIN ST, SUITE 1400, SALT LAKE CITY, UT 84111
Director10$0

Address and contacts

Address (IRS master file)
201 S MAIN ST STE 1400, SALT LAKE CTY, UT 84111-2217
In care of
% JONATHAN M RUGA
Signed the 990-PF
JONATHAN RUGA, DIRECTOR
Phone
(801) 560-8990
Return prepared by
TANNER LLP

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-PF on file
2024December 31, 2024May 15, 2025990-PF on file
2023December 31, 2023May 15, 2024990-PF on file

IRS record

EIN
81-3990658
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
2018
Accounting year ends
December
Files
Form 990-PF
Assets (IRS master file)
$6,843,374
Income (IRS master file)
$1,713,447

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFDecember 2025$303,684$475,760$6,843,374IRS
990-PFDecember 2024$564,953$439,993$6,508,252IRS
990-PFDecember 2023$563,419$338,218$6,384,000XML
990-PFDecember 2022–––IRS
990-PFDecember 2021–––IRS
990-PFDecember 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 81-3990658).

Questions about LIGHTSPARK FOUNDATION

What is the EIN of LIGHTSPARK FOUNDATION?
The employer identification number (EIN) of LIGHTSPARK FOUNDATION is 81-3990658.
Is LIGHTSPARK FOUNDATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2018.
Are donations to LIGHTSPARK FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
Which annual return does LIGHTSPARK FOUNDATION file?
Form 990-PF. Private foundations file every year.
When is the next return of LIGHTSPARK 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 LIGHTSPARK 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 LIGHTSPARK FOUNDATION?
The 990-PF for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
How much revenue does LIGHTSPARK FOUNDATION have?
On its 990-PF for the year ended December 31, 2025 it reported revenue of $303,684, expenses of $475,760 and total assets of $6,843,374 at year end.

Other nonprofits in SALT LAKE CTY

All nonprofits in SALT LAKE CTY · Utah · Civil rights, social action and advocacy