Nonprofit · EIN 83-2540831
FOUNDATION FOR THE STUDY OF CYCLES INC
Tax-exempt · FLOYD, VA 24091
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| August 31, 2025 | 990-PF | $543,595 | $594,254 | -$50,659 | $51,914 | $0 | $51,914 |
| August 31, 2024 | 990-PF | $336,233 | $508,128 | -$171,895 | $56,301 | $0 | $56,301 |
| August 31, 2023 | 990-PF | $223,580 | $216,801 | $6,779 | $108,778 | $0 | $108,778 |
Financial details: 990-PF for the year ended August 31, 2025
Revenue
- Contributions, gifts and grants
- $543,595
Expenses
- Grants and similar amounts paid
- $0
Balance sheet and other
- Total assets, start of year
- $56,301
- Total assets, end of year
- $51,914
- Total liabilities, end of year
- $0
- Net assets, end of year
- $51,914
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 August 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RICHARD SMITH PHD PO BOX 177, FLOYD, VA 24091 | CEO SECRETARY TREASURER | 10 | $0 |
| JAKE BERNSTEIN PO BOX 177, FLOYD, VA 24091 | BOARD MEMBER | 5 | $0 |
| ANDY PANCHOLI PO BOX 177, FLOYD, VA 24091 | BOARD MEMBER | 5 | $0 |
| IAIN MACKAY PO BOX 177, FLOYD, VA 24091 | BOARD MEMBER | 5 | $0 |
| LARS VON THIENEN PO BOX 177, FLOYD, VA 24091 | BOARD MEMBER | 5 | $0 |
| BILL SARUBBI PO BOX 177, FLOYD, VA 24091 | BOARD MEMBER | 5 | $0 |
| BRADLEY ROTTER PO BOX 177, FLOYD, VA 24091 | BOARD MEMBER | 5 | $0 |
| RAY TOMES PO BOX 177, FLOYD, VA 24091 | BOARD MEMBER | 5 | $0 |
990-PF for the year ended August 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RICHARD SMITH PHD PO BOX 177, FLOYD, VA 24091 | CEO SECRETARY TREASURER | 10 | $0 |
| NATHANIEL HANSEN PO BOX 177, FLOYD, VA 24091 | CHIEF OPERATING OFFICER | 10 | $0 |
| JAKE BERNSTEIN PO BOX 177, FLOYD, VA 24091 | BOARD MEMBER | 5 | $0 |
| ANDY PANCHOLI PO BOX 177, FLOYD, VA 24091 | BOARD MEMBER | 5 | $0 |
| IAIN MACKAY PO BOX 177, FLOYD, VA 24091 | BOARD MEMBER | 5 | $0 |
| LARS VON THIENEN PO BOX 177, FLOYD, VA 24091 | BOARD MEMBER | 5 | $0 |
| BILL SARUBBI PO BOX 177, FLOYD, VA 24091 | BOARD MEMBER | 5 | $0 |
990-PF for the year ended August 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RICHARD SMITH PHD PO BOX 177, FLOYD, VA 24091 | CEO SECRETARY TREASURER | 10 | $0 |
| NATHANIEL HANSEN PO BOX 177, FLOYD, VA 24091 | CHIEF OPERATING OFFICER | 10 | $0 |
| JAKE BERNSTEIN PO BOX 177, FLOYD, VA 24091 | BOARD MEMBER | 5 | $0 |
| ANDY PANCHOLI PO BOX 177, FLOYD, VA 24091 | BOARD MEMBER | 5 | $0 |
| IAIN MACKAY PO BOX 177, FLOYD, VA 24091 | BOARD MEMBER | 5 | $0 |
| LARS VON THIENEN PO BOX 177, FLOYD, VA 24091 | BOARD MEMBER | 5 | $0 |
| BILL SARUBBI PO BOX 177, FLOYD, VA 24091 | BOARD MEMBER | 5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 177, FLOYD, VA 24091-0177
- In care of
- % RICHARD SMITH
- Signed the 990-PF
- RICHARD SMITH PHD, PRESIDENT
- Phone
- (352) 796-8860
- Website
- CYCLES.ORG
- Return prepared by
- Bray & Jacobs CPA
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in August, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | August 31, 2026 | January 15, 2027 | Not due yet |
| 2024 | August 31, 2025 | January 15, 2026 | 990-PF on file |
| 2023 | August 31, 2024 | January 15, 2025 | 990-PF on file |
IRS record
- EIN
- 83-2540831
- 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
- 2020
- Accounting year ends
- August
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T23)
- Assets (IRS master file)
- $51,914
- Income (IRS master file)
- $543,595
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | August 2025 | $543,595 | $594,254 | $51,914 | XML |
| 990-PF | August 2024 | $336,233 | $508,128 | $56,301 | XML |
| 990-PF | August 2023 | $223,580 | $216,801 | $108,778 | XML |
| 990-PF | August 2022 | – | – | – | IRS |
| 990-PF | August 2021 | – | – | – | IRS |
| 990-PF | August 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 83-2540831).
Questions about FOUNDATION FOR THE STUDY OF CYCLES INC
- What is the EIN of FOUNDATION FOR THE STUDY OF CYCLES INC?
- The employer identification number (EIN) of FOUNDATION FOR THE STUDY OF CYCLES INC is 83-2540831.
- Is FOUNDATION FOR THE STUDY OF CYCLES INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2020.
- Are donations to FOUNDATION FOR THE STUDY OF CYCLES INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private operating foundation, 50% limit).
- Which annual return does FOUNDATION FOR THE STUDY OF CYCLES INC file?
- Form 990-PF. Private foundations file every year.
- When is the next return of FOUNDATION FOR THE STUDY OF CYCLES INC due?
- The return for tax year 2025 (the year ending August 31, 2026) is due January 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FOUNDATION FOR THE STUDY OF CYCLES INC last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended August 2025.
- Who are the officers and directors of FOUNDATION FOR THE STUDY OF CYCLES INC?
- The 990-PF for the year ended August 31, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does FOUNDATION FOR THE STUDY OF CYCLES INC have?
- On its 990-PF for the year ended August 31, 2025 it reported revenue of $543,595, expenses of $594,254 and total assets of $51,914 at year end.
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