Nonprofit · EIN 83-0310522
CIEL FOUNDATION
Tax-exempt · BELLINGHAM, WA 98226
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $17,869 | $66,748 | -$48,879 | $367,780 | $0 | $367,780 |
| December 31, 2024 | 990-PF (amended) | $14,377 | $28,166 | -$13,789 | $419,746 | $0 | $419,746 |
| December 31, 2023 | 990-PF (amended) | $17,747 | $46,283 | -$28,536 | $447,360 | $0 | $447,360 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Dividends
- $1,118
- Interest
- $16,751
Expenses
- Grants and similar amounts paid
- $2,080
- Compensation of officers, directors and key employees
- $1,650
- Salaries, compensation and benefits (total)
- $0
- Disbursements for charitable purposes
- $69,448
- Excise tax on investment income
- $243
Balance sheet and other
- Total assets, start of year
- $419,746
- Total assets, end of year
- $367,780
- Total liabilities, end of year
- $0
- Net assets, end of year
- $367,780
- Fair market value of assets
- $369,440
- Qualifying distributions
- $69,448
- Net investment income
- $17,499
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 |
|---|---|---|---|
| KARA BLACK 1733 MT BAKER HWY, BELLINGHAM, WA 98226 | MANAGING TRUSTEE & TEACHER & CASE MANAGEMENT | 20 | $44,275 |
| RICHARD BLACK PO Box 208, MOOSE, WY 83012 | TRUSTEE | 0.5 | $0 |
| HEATHER BLACK PO BOX 208, MOOSE, WY 83012 | TRUSTEE | 0.5 | $0 |
990-PF for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KARA BLACK 1733 MT BAKER HWY, BELLINGHAM, WA 98226 | MANAGING TRUSTEE & TUTOR | 7 | $17,255 |
| RICHARD BLACK PO Box 208, MOOSE, WY 83012 | TRUSTEE | 0.5 | $0 |
| HEATHER BLACK PO BOX 208, MOOSE, WY 83012 | TRUSTEE | 0.5 | $0 |
990-PF for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KARA BLACK 1733 MT BAKER HWY, BELLINGHAM, WA 98226 | MANAGING TRUSTEE & TUTOR | 7 | $21,680 |
| RICHARD BLACK PO Box 208, MOOSE, WY 83012 | TRUSTEE | 0.5 | $0 |
| HEATHER BLACK PO BOX 208, MOOSE, WY 83012 | TRUSTEE | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- 1733 MT BAKER HWY, BELLINGHAM, WA 98226-8721
- In care of
- % KARA BLACK
- Signed the 990-PF
- Kara Black, Trustee & Manager
- Phone
- (360) 676-2300
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
- 83-0310522
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private operating foundation
- Donations deductible (Pub 78)
- Private operating foundation, 50% limit
- Exempt since
- 2018
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T23)
- Assets (IRS master file)
- $367,780
- Income (IRS master file)
- $17,869
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $17,869 | $66,748 | $367,780 | IRS |
| 990-PF | December 2024 | $14,377 | $28,166 | $419,746 | IRS |
| 990-PF | December 2023 | $17,747 | $46,283 | $447,360 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 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 83-0310522).
Questions about CIEL FOUNDATION
- What is the EIN of CIEL FOUNDATION?
- The employer identification number (EIN) of CIEL FOUNDATION is 83-0310522.
- Is CIEL FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2018.
- Are donations to CIEL FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private operating foundation, 50% limit).
- Which annual return does CIEL FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of CIEL 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 CIEL 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 CIEL FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 3 people; 1 received compensation from the organization, the highest $44,275 (KARA BLACK, MANAGING TRUSTEE & TEACHER & CASE MANAGEMENT).
- How much revenue does CIEL FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $17,869, expenses of $66,748 and total assets of $367,780 at year end.
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