Nonprofit · EIN 82-2865622
UPPER DEER CREEK TRACT ASSOCIATION
Tax-exempt (reinstated) · FRESNO, CA 93720
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| May 31, 2026 | 990 | $14,184 | $11,902 | $2,282 | $16,625 | $35 | $16,590 |
| May 31, 2025 | 990 | $20,895 | $14,670 | $6,225 | $15,031 | $780 | $14,251 |
| May 31, 2024 | 990 | $18,768 | $17,766 | $1,002 | $11,217 | $3,191 | $8,026 |
Financial details: 990 for the year ended May 31, 2026
Revenue
- Contributions, gifts and grants
- $14,184
- Membership dues
- $14,184
- Program service revenue
- $0
- 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
- $1,008
- Program services (functional)
- $8,027
- Management and general (functional)
- $3,875
Balance sheet and other
- Total assets, start of year
- $15,031
- Total assets, end of year
- $16,625
- Total liabilities, end of year
- $35
- Net assets, end of year
- $16,590
- Gross receipts
- $14,184
- Employees
- 0
- Volunteers
- 10
- Year formed
- 2017
- State of legal domicile
- CA
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 May 31, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RANDY PHELPS | PRESIDENT Officer | 7 | $0 |
| KYLE ORTH | VICE PRESIDENT Officer | 1 | $0 |
| ROD FRANKIAN | SECRETARY Officer | 1 | $0 |
| LAURA GOTHARD | TREASURER Officer | 4 | $0 |
| PETER BALDWIN | WATER MASTER Trustee or director | 5 | $0 |
990 for the year ended May 31, 2025: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RANDY PHELPS | PRESIDENT Officer | 1 | $0 |
| KYLE ORTH | VICE PRESIDENT Officer | 1 | $0 |
| ROD FRANKIAN | SECRETARY Officer | 1 | $0 |
| LAURA GOTHARD | TREASURER Officer | 4 | $0 |
| PETER BALDWIN | WATER MASTER Trustee or director | 5 | $0 |
990 for the year ended May 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RANDY PHELPS | PRESIDENT Officer | 1 | $0 |
| KYLE ORTH | VICE PRESIDENT Officer | 1 | $0 |
| SHUKA DAVIS-FRANKIAN | SECRETARY Officer | 1 | $0 |
| LAURA GOTHARD | TREASURER Officer | 4 | $0 |
| PETER BALDWIN | WATER MASTER Trustee or director | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 1040 E HERNDON AVE, FRESNO, CA 93720-3158
- In care of
- % KAMIMOTO BUSINESS & TAX SERVICES
- Principal officer (990 for 2025)
- LAURA GOTHARD, 1040 E HERNDON STE 101, FRESNO, CA 93720
- Signed the 990
- LAURA GOTHARD, TREASURER
- Phone
- (559) 240-2181
- Return prepared by
- BUSINESS & TAX SERVICES
California records
California keeps its own records of charities and corporations. Search them by EIN 82-2865622 or by the name UPPER DEER CREEK TRACT ASSOCIATION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
FACILITATE COMMUNICATION AND COOPERATION AMOUNG MEMBERS IN PROTECTING PROPERTY, IMPROVING SAFETY AND SECURITY, DEVELOPING AND MAINTAINING A WATER SYSTEM, WORK IN COOPERATION WITH U.S. FOREST SERVICE
Program accomplishments
- MAINTENANCE OF THE WATER SYSTEMExpenses $8,027
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 May, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | May 31, 2026 | October 15, 2026 | 990 on file |
| 2024 | May 31, 2025 | October 15, 2025 | 990 on file |
| 2023 | May 31, 2024 | October 15, 2024 | 990 on file |
IRS record
- EIN
- 82-2865622
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 2024
- Accounting year ends
- May
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Community improvement and capacity building (S20)
- Assets (IRS master file)
- $16,625
- Income (IRS master file)
- $14,184
Revocation and reinstatement
- Exemption revoked
- October 15, 2020
- Posted by the IRS
- February 8, 2021
- Reinstated
- Effective October 15, 2020
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | May 2026 | $14,184 | $11,902 | $16,625 | XML |
| 990 | May 2025 | $20,895 | $14,670 | $15,031 | XML |
| 990 | May 2024 | $18,768 | $17,766 | $11,217 | 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 82-2865622).
Questions about UPPER DEER CREEK TRACT ASSOCIATION
- What is the EIN of UPPER DEER CREEK TRACT ASSOCIATION?
- The employer identification number (EIN) of UPPER DEER CREEK TRACT ASSOCIATION is 82-2865622.
- Is UPPER DEER CREEK TRACT ASSOCIATION tax-exempt?
- Yes. The IRS revoked its exemption on October 15, 2020 and reinstated it effective October 15, 2020.
- Are donations to UPPER DEER CREEK TRACT ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does UPPER DEER CREEK TRACT ASSOCIATION file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of UPPER DEER CREEK TRACT ASSOCIATION due?
- The return for tax year 2026 (the year ending May 31, 2027) is due October 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did UPPER DEER CREEK TRACT ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended May 2026.
- Who is the principal officer of UPPER DEER CREEK TRACT ASSOCIATION?
- The 990 for the year ended May 31, 2026 names LAURA GOTHARD.
- Who are the officers and directors of UPPER DEER CREEK TRACT ASSOCIATION?
- The 990 for the year ended May 31, 2026 lists 5 people; 0 received compensation from the organization.
- How much revenue does UPPER DEER CREEK TRACT ASSOCIATION have?
- On its 990 for the year ended May 31, 2026 it reported revenue of $14,184, expenses of $11,902 and total assets of $16,625 at year end.
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