Nonprofit · EIN 84-1446751
COUNSEL AND CAPITAL
Tax-exempt · COLORADO SPGS, CO 80933
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $104,281 | $171,458 | -$67,177 | $239,599 | $0 | $239,599 |
| December 31, 2024 | 990-EZ | $12,726 | $9,584 | $3,142 | $306,776 | $0 | $306,776 |
| December 31, 2023 | 990 (amended) | $270,853 | $10,450 | $260,403 | $303,634 | $0 | $303,634 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $96,360
- Program service revenue
- $37
- Investment income
- $7,884
Expenses
- Grants and similar amounts paid
- $165,000
- Benefits paid to members
- $3,064
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $2,500
- Professional fees and payments to contractors
- $425
- Occupancy
- $469
- Program services (functional)
- $3,064
Balance sheet and other
- Total assets, start of year
- $306,776
- Total assets, end of year
- $239,599
- Total liabilities, end of year
- $0
- Net assets, end of year
- $239,599
- Cash, savings and investments
- $239,599
- Gross receipts
- $104,281
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 |
|---|---|---|---|
| RANDON A SAMELSON | PRESIDENT | 10 | $0 |
990-EZ for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RANDON A SAMELSON | PRESIDENT | 10 | $0 |
990 for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RANDON A SAMELSON | PRESIDENT Officer, Key employee | 10 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 7388, COLORADO SPGS, CO 80933-7388
- In care of
- % RANDON SAMELSON
- Mailing address (990-N for 2013)
- 2 N Cascade Ave Suite 1300, Colorado Springs CO 80903
- Principal officer (990-N for 2013)
- Randon A Samelson, 2 N Cascade Ave Suite 1300, Colorado Springs CO 80903
- Signed the 990-EZ
- RANDON SAMELSON, PRESIDENT
- Phone
- (719) 635-4800
- Website
- www.counselandcapital.org
- Return prepared by
- Patterson Tax & Accounting LLC
Mission
AID IN GOSPEL PROPGATION & FURTHERANCE
Program accomplishments
- THE BOOK, BREAKTHROUGH, SENT FREE OF CHARGE TO MINISTRIES - TO BE USED AS A TOOL FOR MINISTRY LEADERS TO ASSIST IN ADVANCING THEIR MISSION/VISION.Expenses $3,064
- THE BREAKTHROUGH AWARD GIVEN TO THREE MINISTRIES THAT MOST EFFECTIVELY FOLLOWED THE SIX ELEMENTS FOUND IN THE BOOK BREAKTHROUGH - UNLEASING THE POWER OF A PROVEN PLANgrants $160,000
- SUPPORT IN TRAINING PASTORS, AND PROVIDING TRANSLATED RESOURCES AROUND THE WORLDgrants $5,000
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 on file |
IRS record
- EIN
- 84-1446751
- 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
- 1998
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Religion-related (X20)
- Assets (IRS master file)
- $239,599
- Income (IRS master file)
- $104,281
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $104,281 | $171,458 | $239,599 | IRS |
| 990-EZ | December 2024 | $12,726 | $9,584 | $306,776 | IRS |
| 990 | December 2023 | $270,853 | $10,450 | $303,634 | IRS |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-N for 2013 Officer: Randon A Samelson | December 31, 2013 | ≤ $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 84-1446751).
Questions about COUNSEL AND CAPITAL
- What is the EIN of COUNSEL AND CAPITAL?
- The employer identification number (EIN) of COUNSEL AND CAPITAL is 84-1446751.
- Is COUNSEL AND CAPITAL tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1998.
- Are donations to COUNSEL AND CAPITAL tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does COUNSEL AND CAPITAL 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 COUNSEL AND CAPITAL 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 COUNSEL AND CAPITAL 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 COUNSEL AND CAPITAL?
- The 990-N for 2013 names Randon A Samelson.
- Who are the officers and directors of COUNSEL AND CAPITAL?
- The 990-EZ for the year ended December 31, 2025 lists 1 person; 0 received compensation from the organization.
- How much revenue does COUNSEL AND CAPITAL have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $104,281, expenses of $171,458 and total assets of $239,599 at year end.
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