Nonprofit · EIN 84-3804239
FRIENDS OF KOWAK
Tax-exempt · ERIE, CO 80516
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $94,914 | $77,710 | $17,204 | $77,094 | $0 | $77,094 |
| December 31, 2024 | 990-PF | $64,737 | $89,128 | -$24,391 | $59,890 | $0 | $59,890 |
| December 31, 2023 | 990-PF (amended) | $74,845 | $64,732 | $10,113 | $84,281 | $0 | $84,281 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $94,849
- Interest
- $65
Expenses
- Grants and similar amounts paid
- $55,830
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Disbursements for charitable purposes
- $77,466
Balance sheet and other
- Total assets, start of year
- $59,890
- Total assets, end of year
- $77,094
- Total liabilities, end of year
- $0
- Net assets, end of year
- $77,094
- Fair market value of assets
- $77,094
- Qualifying distributions
- $77,466
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 |
|---|---|---|---|
| Thomas W Scott 5729 Woodward St, Merriam, KS 66202 | President | 16 | $0 |
| Kathy Montgomery 1104 Zodo Ave, Erie, CO 80516 | Secretary | 8 | $0 |
| Henry Lachowski 1263 Chandler Dr, Salt Lake City, UT 84103 | Board member | 6 | $0 |
| James Montgmery PO Box 234, Ouray, CO 81427 | Treasurer | 15 | $0 |
990-PF for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Thomas W Scott 5729 Woodward St, Merriam, KS 66202 | President | 16 | $0 |
| Kathy Montgomery 1104 Zodo Ave, Erie, CO 80516 | Secretary | 8 | $0 |
| Henry Lachowski 1263 Chandler Dr, Salt Lake City, UT 84103 | Board member | 6 | $0 |
| James Montgmery PO Box 234, Ouray, CO 81427 | Treasurer | 15 | $0 |
990-PF for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Thomas W Scott 5729 Woodward St, Merriam, KS 66202 | President | 18 | $0 |
| Kathy Montgomery 1104 Zodo Ave, Erie, CO 80516 | Secretary | 7 | $0 |
| Henry Lachowski 1263 Chandler Dr, Salt Lake City, UT 84103 | Board member | 6 | $0 |
| James Montgmery PO Box 234, Ouray, CO 81427 | Treasurer | 15 | $0 |
Address and contacts
- Address (IRS master file)
- 1104 ZODO AVE, ERIE, CO 80516-5423
- Signed the 990-PF
- James R Montgomery, Treasurer
- Phone
- (303) 818-2175
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
- 84-3804239
- 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
- 2019
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Human services (P20)
- Assets (IRS master file)
- $77,094
- Income (IRS master file)
- $94,914
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $94,914 | $77,710 | $77,094 | IRS |
| 990-PF | December 2024 | $64,737 | $89,128 | $59,890 | XML |
| 990-PF | December 2023 | $74,845 | $64,732 | $84,281 | 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 84-3804239).
Questions about FRIENDS OF KOWAK
- What is the EIN of FRIENDS OF KOWAK?
- The employer identification number (EIN) of FRIENDS OF KOWAK is 84-3804239.
- Is FRIENDS OF KOWAK tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2019.
- Are donations to FRIENDS OF KOWAK tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private operating foundation, 50% limit).
- Which annual return does FRIENDS OF KOWAK file?
- Form 990-PF. Private foundations file every year.
- When is the next return of FRIENDS OF KOWAK 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 FRIENDS OF KOWAK 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 FRIENDS OF KOWAK?
- The 990-PF for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does FRIENDS OF KOWAK have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $94,914, expenses of $77,710 and total assets of $77,094 at year end.
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