Nonprofit · EIN 83-3321408
COMMUNITY PROGRAM FOR EXCEPTIONAL CHILDREN
Tax-exempt · OAKLAND, CA 94605
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $127,660 | $131,304 | -$3,644 | $13,044 | $0 | $13,044 |
| December 31, 2024 | 990-EZ | $127,919 | $88,755 | $39,164 | $16,688 | $0 | $16,688 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $2,265
- Program service revenue
- $125,395
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $116,317
- Other expenses
- $14,987
Balance sheet and other
- Total assets, start of year
- $16,688
- Total assets, end of year
- $13,044
- Total liabilities, end of year
- $0
- Net assets, end of year
- $13,044
- Cash, savings and investments
- $13,044
- Gross receipts
- $127,660
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GABRIELE LORF ALLEN | PRESIDENT | 20 | $0 |
| YACKELINE DE LA ROSA | TREASURER | 5 | $0 |
| DAN HELLER | SECRETARY | 2 | $0 |
990-EZ for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GABRIELE LORF ALLEN | PRESIDENT | 20 | $0 |
| JACKELINE DE LA ROSA | TREASURER | 5 | $0 |
| DAN HELLER | SECRETARY | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 11130 KERRIGAN DR, OAKLAND, CA 94605-5414
- In care of
- % YACKELINE DE LA ROSA
- Mailing address (990-N for 2023)
- 11130 Kerrigan Drive, Oakland CA 94605
- Principal officer (990-N for 2023)
- Gabriele Lorf-Allen, 11130 Kerrigan Dr, Oakland CA 94605
- Signed the 990-EZ
- YACKELINE DE LA ROSA, TREASURER
- Phone
- (510) 480-9580
- Website
- copec.info
- Return prepared by
- Priority Business Services LLC
California records
California keeps its own records of charities and corporations. Search them by EIN 83-3321408 or by the name COMMUNITY PROGRAM FOR EXCEPTIONAL CHILDREN.
- 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
SUPPORT SPECIAL NEEDS CHILDREN + PARENTS
Program accomplishments
- MISSION TO TRANSFORM THE LIVES OF SPECIAL NEEDS CHILDREN AND FAMILIES THROUGH NEUROMOVEMENT LESSONS EDUCATION AND SUPPORT
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-N on file |
IRS record
- EIN
- 83-3321408
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2019
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P01)
- Assets (IRS master file)
- $13,044
- Income (IRS master file)
- $127,660
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $127,660 | $131,304 | $13,044 | XML |
| 990-EZ | December 2024 | $127,919 | $88,755 | $16,688 | IRS |
| 990-N for 2023 Officer: Gabriele Lorf-Allen | December 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2022 Officer: Gabrielle Allen | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2021 Officer: Gabrielle Allen | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Gabrielle Allen | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
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 83-3321408).
Questions about COMMUNITY PROGRAM FOR EXCEPTIONAL CHILDREN
- What is the EIN of COMMUNITY PROGRAM FOR EXCEPTIONAL CHILDREN?
- The employer identification number (EIN) of COMMUNITY PROGRAM FOR EXCEPTIONAL CHILDREN is 83-3321408.
- Is COMMUNITY PROGRAM FOR EXCEPTIONAL CHILDREN tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2019.
- Are donations to COMMUNITY PROGRAM FOR EXCEPTIONAL CHILDREN tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does COMMUNITY PROGRAM FOR EXCEPTIONAL CHILDREN 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 COMMUNITY PROGRAM FOR EXCEPTIONAL CHILDREN 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 COMMUNITY PROGRAM FOR EXCEPTIONAL CHILDREN last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of COMMUNITY PROGRAM FOR EXCEPTIONAL CHILDREN?
- The 990-N for 2023 names Gabriele Lorf-Allen.
- Who are the officers and directors of COMMUNITY PROGRAM FOR EXCEPTIONAL CHILDREN?
- The 990-EZ for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does COMMUNITY PROGRAM FOR EXCEPTIONAL CHILDREN have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $127,660, expenses of $131,304 and total assets of $13,044 at year end.
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