Nonprofit · EIN 84-2302048
JOE AND PAMELA KAY FOUNDATION
Tax-exempt · ROCHESTER, MI 48306
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-PF | $373,211 | $504,543 | -$131,332 | $7,149,358 | $0 | $7,149,358 |
| December 31, 2023 | 990-PF | $908,674 | $458,341 | $450,333 | $7,625,633 | $0 | $7,625,633 |
Financial details: 990-PF for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $20
- Dividends
- $86,137
- Net gain from sales of assets
- $287,054
Expenses
- Grants and similar amounts paid
- $462,500
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $466,720
- Excise tax on investment income
- $4,783
Balance sheet and other
- Total assets, start of year
- $7,625,633
- Total assets, end of year
- $7,149,358
- Total liabilities, end of year
- $0
- Net assets, end of year
- $7,149,358
- Fair market value of assets
- $7,183,410
- Qualifying distributions
- $466,720
- Net investment income
- $373,191
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOSEPH KOWALCZYK 5585 ORCHARD RIDGE DRIVE, ROCHESTER, MI 48306 | PRESIDENT/DIRECTOR | 5 | $0 |
| PAMELA PITCHFORD 5585 ORCHARD RIDGE DRIVE, ROCHESTER, MI 48306 | SECRETARY/DIRECTOR | 5 | $0 |
| DOROTHEA PREDOEHL 5585 ORCHARD RIDGE DRIVE, ROCHESTER, MI 48306 | TREASURER/DIRECTOR | 5 | $0 |
990-PF for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOSEPH KOWALCZYK 5585 ORCHARD RIDGE DRIVE, ROCHESTER, MI 48306 | PRESIDENT/DIRECTOR | 5 | $0 |
| PAMELA PITCHFORD 5585 ORCHARD RIDGE DRIVE, ROCHESTER, MI 48306 | SECRETARY/DIRECTOR | 5 | $0 |
| DOROTHEA PREDOEHL 5585 ORCHARD RIDGE DRIVE, ROCHESTER, MI 48306 | TREASURER/DIRECTOR | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 5585 ORCHARD RIDGE DR, ROCHESTER, MI 48306-2399
- In care of
- % JOSEPH J KOWALCZYK
- Signed the 990-PF
- JOSEPH KOWALCZYK, SECRETARY
- Phone
- (248) 377-3826
- Return prepared by
- UHY ADVISORS GREAT LAKES INC
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 | Not 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
- 84-2302048
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 2019
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T30)
- Assets (IRS master file)
- $7,149,358
- Income (IRS master file)
- $8,250,396
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2024 | $373,211 | $504,543 | $7,149,358 | XML |
| 990-PF | December 2023 | $908,674 | $458,341 | $7,625,633 | 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 84-2302048).
Questions about JOE AND PAMELA KAY FOUNDATION
- What is the EIN of JOE AND PAMELA KAY FOUNDATION?
- The employer identification number (EIN) of JOE AND PAMELA KAY FOUNDATION is 84-2302048.
- Is JOE AND PAMELA KAY FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2019.
- Are donations to JOE AND PAMELA KAY FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does JOE AND PAMELA KAY FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of JOE AND PAMELA KAY FOUNDATION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did JOE AND PAMELA KAY FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2024.
- Who are the officers and directors of JOE AND PAMELA KAY FOUNDATION?
- The 990-PF for the year ended December 31, 2024 lists 3 people; 0 received compensation from the organization.
- How much revenue does JOE AND PAMELA KAY FOUNDATION have?
- On its 990-PF for the year ended December 31, 2024 it reported revenue of $373,211, expenses of $504,543 and total assets of $7,149,358 at year end.
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