Nonprofit · EIN 82-1056139
FRESH START PS
Tax-exempt · SEATTLE, WA 98144
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $303,667 | $524,305 | -$220,638 | $8,345 | $19,347 | -$11,002 |
| December 31, 2024 | 990-PF | $1,092,249 | $1,022,250 | $69,999 | $240,799 | $6,337 | $234,462 |
| December 31, 2023 | 990-PF | $618,960 | $478,549 | $140,411 | $176,837 | $12,374 | $164,463 |
| December 31, 2022 | 990-PF | $390,377 | $436,743 | -$46,366 | $43,702 | $41,273 | $2,429 |
| December 31, 2021 | 990-PF | $200,000 | $151,205 | $48,795 | $72,852 | $24,057 | $48,795 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $303,516
- Interest
- $151
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $45,000
- Salaries, compensation and benefits (total)
- $104,454
Balance sheet and other
- Total assets, start of year
- $240,799
- Total assets, end of year
- $8,345
- Total liabilities, end of year
- $19,347
- Net assets, end of year
- -$11,002
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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Terrence Morgan 13500 33rd Pl SW, C201, Federal Way, WA 98023 | CEO | 40 | $45,000 |
| Ana Perera 812 10TH ST NE, Auburn, WI 98002 | Board Chair | 1 | $0 |
| Kadra Sheikh 812 10TH ST NE, Auburn, WA 98002 | Vice Chair | 1 | $0 |
990-PF for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Franklyn Smith PO Box 27101, Federal Way, WA 98093 | Compliance Manager Highest-paid employee | 40 | $121,693 |
| Terrence Morgan 13500 33rd Pl SW, C201, Federal Way, WA 98023 | CEO | 40 | $120,000 |
| Valerie Perine 2616 S Washington St, SEATTLE, WA 98144 | Accountant Highest-paid employee | 40 | $72,000 |
| Jerrel A Jones 9650 8th PL SW, Unit 202, Seattle, WA 98106 | Program Manager Highest-paid employee | 40 | $65,000 |
| Ana Perera 812 10TH ST NE, Auburn, WI 98002 | Board Chair | 1 | $0 |
| Kadra Sheikh 812 10TH ST NE, Auburn, WA 98002 | Vice Chair | 1 | $0 |
990-PF for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Franklyn Smith PO Box 27101, Federal Way, WA 98093 | Compliance Manager Highest-paid employee | 40 | $141,157 |
| Terrence Morgan 13500 33rd Pl SW, C201, Federal Way, WA 98023 | CEO | 40 | $138,632 |
| Valerie Perine 2616 S Washington St, SEATTLE, WA 98144 | Accountant Highest-paid employee | 40 | $52,542 |
| Ana Perera 812 10TH ST NE, Auburn, WI 98002 | Board Chair | 1 | $0 |
| Kadra Sheikh 812 10TH ST NE, Auburn, WA 98002 | Vice Chair | 1 | $0 |
990-PF for the year ended December 31, 2022: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Terrence Morgan 13500 33rd Pl SW, C201, Federal Way, WA 98023 | CEO | 40 | $80,846 |
| Gerald Bradford 7668 S Lakeridge Dr, Seattle, WA 98178 | Program Staff Highest-paid employee | 40 | $55,886 |
| Franklyn Smith PO BOX 27101, Federal Way, WA 98093 | Compliance Manager Highest-paid employee | 40 | $54,386 |
| Ana Perera 812 10TH ST NE, Auburn, WA 98002 | Board Chair | 1 | $0 |
| Kadra Sheikh 812 10TH ST NE, Auburn, WA 98002 | Vice Chair | 1 | $0 |
| Bruce Wall 812 10TH ST NE, Auburn, WA 98002 | Secretary | 1 | $0 |
990-PF for the year ended December 31, 2021: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Terrence Morgan 13500 33rd Pl SW, C201, Federal Way, WA 98023 | CEO | 40 | $17,742 |
| Gerald Bradford 7668 Lakeridge Dr, Seattle, WA 98178 | Board Member | 40 | $13,307 |
| Franklyn Smith PO BOX 27101, Federal Way, WA 98093 | Board Member | 40 | $13,307 |
Address and contacts
- Address (IRS master file)
- 2120 S JACKSON ST, SEATTLE, WA 98144-2219
- In care of
- % FRANKLIN R SMITH
- Signed the 990-PF
- Terrence Morgan, CEO
- Phone
- (206) 775-6229
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 82-1056139
- 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
- 2021
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Crime and legal-related (I40)
- Assets (IRS master file)
- $8,345
- Income (IRS master file)
- $303,667
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $303,667 | $524,305 | $8,345 | XML |
| 990-PF | December 2024 | $1,092,249 | $1,022,250 | $240,799 | XML |
| 990-PF | December 2023 | $618,960 | $478,549 | $176,837 | XML |
| 990-PF | December 2022 | $390,377 | $436,743 | $43,702 | XML |
| 990-PF | December 2021 | $200,000 | $151,205 | $72,852 | XML |
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 82-1056139).
Questions about FRESH START PS
- What is the EIN of FRESH START PS?
- The employer identification number (EIN) of FRESH START PS is 82-1056139.
- Is FRESH START PS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
- Are donations to FRESH START PS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does FRESH START PS file?
- Form 990-PF. Private foundations file every year.
- When is the next return of FRESH START PS 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 FRESH START PS 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 FRESH START PS?
- The 990-PF for the year ended December 31, 2025 lists 3 people; 1 received compensation from the organization, the highest $45,000 (Terrence Morgan, CEO).
- How much revenue does FRESH START PS have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $303,667, expenses of $524,305 and total assets of $8,345 at year end.
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All nonprofits in SEATTLE · Washington · Crime and legal-related