Nonprofit · EIN 81-5258701
UPENDO CHILDRENS VILLAGE INC
Tax-exempt · ROCHESTER, NY 14609
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $116,031 | $117,362 | -$1,331 | $69,931 | $16,234 | $53,697 |
| December 31, 2024 | 990-EZ | $135,961 | $101,807 | $34,154 | $78,367 | $23,339 | $55,028 |
| December 31, 2023 | 990-EZ | $108,998 | $106,690 | $2,308 | $44,067 | $10,093 | $33,974 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $115,886
- Net income from sales of inventory
- $145
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $15,517
- Other expenses
- $101,845
- Program services (functional)
- $91,282
Balance sheet and other
- Total assets, start of year
- $78,367
- Total assets, end of year
- $69,931
- Total liabilities, end of year
- $16,234
- Net assets, end of year
- $53,697
- Cash, savings and investments
- $69,931
- Gross receipts
- $116,031
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Michael Vaughn | Director | 1 | $0 |
| Susan Pierce | Director | 1 | $0 |
| David Branch | Director/Chairman | 1.5 | $0 |
| David Peschell | Director | 1.5 | $0 |
| Lynda Cowie | Director/Head Missionary | 20 | $0 |
| Martin Siegrist | President | 1 | $0 |
| Thomas Johnston | Secretary | 1 | $0 |
| Candy Giles | Vice President | 1 | $0 |
| Denise Friedman | Treasurer (Start 8/25) | 1.5 | $0 |
| Jason Tones | Assistant Secretary/Treasurer | 1.5 | $0 |
990-EZ for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Martin Siegrist | Director | 1 | $0 |
| Thomas Johnston | Director | 1 | $0 |
| Candy Giles | Director | 1 | $0 |
| Michael Vaughn | Director | 1 | $0 |
| Susan Pierce | Director | 1 | $0 |
| David Branch | Director/Chairman | 1 | $0 |
| David Peschell | Director/Secretary/Treasurer | 1 | $0 |
| Lynda Cowie | Director/Head Missionary | 20 | $0 |
990-EZ for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Martin Siegrist | Director | 1 | $0 |
| Thomas Johnston | Director | 1 | $0 |
| Candy Giles | Director | 1 | $0 |
| Michael Vaughn | Director | 1 | $0 |
| Susan Pierce | Director | 1 | $0 |
| David Branch | Director/Chairman | 1 | $0 |
| David Peschell | Director/Secretary/Treasurer | 1 | $0 |
| Lynda Cowie | Director/Head Missionary | 20 | $0 |
Address and contacts
- Address (IRS master file)
- 1326 N WINTON RD, ROCHESTER, NY 14609-5830
- In care of
- % JASON R TONES
- Signed the 990-EZ
- Denise Friedman, Treasurer
- Phone
- (585) 935-1205
- Website
- upendochildrensvillage.com
- Return prepared by
- Heveron & Company CPAs PLLC
Mission
The Upendo Children's Village is an organization established to provide oversight, support, protection and assistance to the Upendo Children's Village Orphanage in Mzuzu, Malawi, Africa with the purpose of raising children that become healthy, happy, responsible and independent adults following Jesus Christ and contributing to the betterment of Malawi, Africa.
Program accomplishments
- Provide financial support to cover operating expenses of the Upendo Children's Village Orphanage.Expenses $89,740
- Facilitate mission trips to the Upendo Children's Village Orphanage.Expenses $1,542
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 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 81-5258701
- 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
- 2018
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N63)
- Assets (IRS master file)
- $69,931
- Income (IRS master file)
- $116,031
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $116,031 | $117,362 | $69,931 | XML |
| 990-EZ | December 2024 | $135,961 | $101,807 | $78,367 | XML |
| 990-EZ | December 2023 | $108,998 | $106,690 | $44,067 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | 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 81-5258701).
Questions about UPENDO CHILDRENS VILLAGE INC
- What is the EIN of UPENDO CHILDRENS VILLAGE INC?
- The employer identification number (EIN) of UPENDO CHILDRENS VILLAGE INC is 81-5258701.
- Is UPENDO CHILDRENS VILLAGE INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2018.
- Are donations to UPENDO CHILDRENS VILLAGE INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does UPENDO CHILDRENS VILLAGE INC 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 UPENDO CHILDRENS VILLAGE 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 UPENDO CHILDRENS VILLAGE INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of UPENDO CHILDRENS VILLAGE INC?
- The 990-EZ for the year ended December 31, 2025 lists 10 people; 0 received compensation from the organization.
- How much revenue does UPENDO CHILDRENS VILLAGE INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $116,031, expenses of $117,362 and total assets of $69,931 at year end.
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All nonprofits in ROCHESTER · New York · Recreation and sports