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Nonprofit · EIN 81-6309397

KAY E MCFARLAND CHARITABLE TR

Also known as ELAINE L SCHWARTZ TTEE

Tax-exempt · TOPEKA, KS 66610

Financials

$02023$436K$594K2024$814K$707K2025
Revenue Expenses · by fiscal year end
Financials of KAY E MCFARLAND CHARITABLE TR by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$814,063$706,634$107,429$4,380,651$7,138$4,373,513
December 31, 2024990$436,248$594,228-$157,980$4,272,618$6,534$4,266,084
December 31, 2023990-EZ$0––$0–$4,700,859
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$1,889
Program service revenue
$0
Investment income
$812,174
Net gain from sales of assets
$733,027
Other revenue
$0

Expenses

Grants and similar amounts paid
$492,465
Compensation of officers, directors and key employees
$50,400
Salaries, compensation and benefits (total)
$50,400
Professional fundraising fees
$0
Legal fees
$9,897
Program services (functional)
$688,993
Management and general (functional)
$17,641

Balance sheet and other

Total assets, start of year
$4,272,618
Total assets, end of year
$4,380,651
Total liabilities, end of year
$7,138
Net assets, end of year
$4,373,513
Publicly traded securities
$3,781,970
Gross receipts
$1,678,744
Employees
0
Volunteers
0
Year formed
2016
State of legal domicile
KS

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.

NameTitleHours / weekCompensation
Elaine L SchwartzSole Trustee
Trustee or director
40$50,400
990 for the year ended December 31, 2024: 1 people
NameTitleHours / weekCompensation
Elaine L SchwartzSole Trustee
Trustee or director
40$50,400
990-EZ for the year ended December 31, 2023: 1 people
NameTitleHours / weekCompensation
ELAINE L SCHWARTZTrustee20$0

Address and contacts

Address (IRS master file)
4120 SW LINCOLNSHIRE RD, TOPEKA, KS 66610-1439
Principal officer (990 for 2025)
Elaine L Schwartz, 4120 SW Lincolnshire Rd, Topeka, KS 66610
Signed the 990
Elaine L Schwartz, Trustee
Phone
(785) 273-0688
Return prepared by
Wendling Noe Nelson & Johnson LLC

Mission

The Trust was created to develop, build, maintain, operate, and enhance through the years a Japanese Garden at the Topeka Zoological Park for the enjoyment of the community and state, hoping it will become one of the top ten in the nation. The Trustor was involved in the planning of the Garden in the year prior to her death and funded the Trust to be spent on her Garden and keeping her story, in her own words "alive", in her garden for the public to know who built and maintained it.

990 for the year ended December 31, 2025

Program accomplishments

  • Kay McFarland Japanese Garden - Grants provided support for the Kay McFarland Japanese Garden at the Topeka Zoological Park for maintenance and improvements to the Garden and debt service on Municipal Bonds issued to build the Garden. Grant funds were used to partially pay for garden wall refurbishment, principal and interest payments on Municipal Bonds issued by the Zoo to build the garden, general maintenance, and Zoo Scholarships.Program expenses include costs to provide artwork for the garden, refinish wood benches, work on the Turtle Gate, and funding of Event Center activities, conducted by the Zoo, and related advertising.Finally, graphic design, communications, and web service expenses were incurred to promote the Trustor's life story in her Garden, and others, through the Lasting Legacy Online website and kiosk located in the Event Center Gallery. All of which result in promoting the Topeka Zoological Park.
    Expenses $688,993 · grants $492,465

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

IRS record

EIN
81-6309397
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Supporting organization, Type III non-functionally integrated
Donations deductible (Pub 78)
Non-functionally integrated Type III supporting organization
Exempt since
2018
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Animal-related (D11)
Assets (IRS master file)
$4,380,651
Income (IRS master file)
$1,678,744

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$814,063$706,634$4,380,651IRS
990December 2024$436,248$594,228$4,272,618IRS
990-TDecember 2024–––IRS
990-EZDecember 2023$0–$0XML
990-TDecember 2023–––IRS
990December 2022$78,878$827,925$4,700,859IRS
990-TDecember 2022–––IRS
990December 2021–––IRS
990-TDecember 2021–––IRS
990December 2020–––IRS
990December 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 81-6309397).

Questions about KAY E MCFARLAND CHARITABLE TR

What is the EIN of KAY E MCFARLAND CHARITABLE TR?
The employer identification number (EIN) of KAY E MCFARLAND CHARITABLE TR is 81-6309397.
Is KAY E MCFARLAND CHARITABLE TR tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2018.
Are donations to KAY E MCFARLAND CHARITABLE TR tax-deductible?
Yes. It is listed in IRS Publication 78 (Non-functionally integrated Type III supporting organization).
Which annual return does KAY E MCFARLAND CHARITABLE TR 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 KAY E MCFARLAND CHARITABLE TR 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 KAY E MCFARLAND CHARITABLE TR 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 KAY E MCFARLAND CHARITABLE TR?
The 990 for the year ended December 31, 2025 names Elaine L Schwartz.
Who are the officers and directors of KAY E MCFARLAND CHARITABLE TR?
The 990 for the year ended December 31, 2025 lists 1 person; 1 received compensation from the organization, the highest $50,400 (Elaine L Schwartz, Sole Trustee).
How much revenue does KAY E MCFARLAND CHARITABLE TR have?
On its 990 for the year ended December 31, 2025 it reported revenue of $814,063, expenses of $706,634 and total assets of $4,380,651 at year end.

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