Nonprofit · EIN 84-3935935
LIVE OAK SPORTS CAMP FOUNDATION
Also known as LOSC FOUNDATION
Tax-exempt · SAN MARTIN, CA 95046
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $233,586 | $221,640 | $11,946 | $11,453 | $0 | $11,453 |
| December 31, 2024 | 990 | $206,887 | $209,126 | -$2,239 | $5,879 | $0 | $5,879 |
| December 31, 2023 | 990-EZ | $185,600 | $190,840 | -$5,240 | $5,518 | – | $5,518 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $233,586
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $2,500
- Occupancy
- $19,618
- Program services (functional)
- $180,175
- Management and general (functional)
- $37,298
- Fundraising (functional)
- $4,167
Balance sheet and other
- Total assets, start of year
- $5,879
- Total assets, end of year
- $11,453
- Total liabilities, end of year
- $0
- Net assets, end of year
- $11,453
- Net assets without donor restrictions
- $11,453
- Gross receipts
- $233,586
- Employees
- 0
- Year formed
- 2020
- State of legal domicile
- CA
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 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SARAH PORRAS | President Officer | 5 | $0 |
| MARK CUMMINS | Vice President Officer | 3 | $0 |
| DOUG PORRAS | Secretary Officer | 0.25 | $0 |
| RYAN WICKHAM | Treasurer Officer | 0.25 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SARAH PORRAS | President Officer | 5 | $0 |
| MARK CUMMINS | Vice President Officer | 3 | $0 |
| DOUG PORRAS | Secretary Officer | 0.25 | $0 |
| RYAN WICKHAM | Treasurer Officer | 0.25 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SARAH PORRAS | President | 5 | $29,153 |
| MARK CUMMINS | Vice President | 3 | $0 |
| DOUG PORRAS | Secretary | 0.25 | $0 |
| RYAN WICKHAM | Treasurer | 0.25 | $0 |
Address and contacts
- Address (IRS master file)
- 780 MAPLE AVE, SAN MARTIN, CA 95046-9538
- In care of
- % SARAH PORRAS
- Principal officer (990 for 2025)
- SARAH PORRAS, 780 MAPLE AVE, SAN MARTIN, CA 95046
- Signed the 990
- SARAH PORRAS, President
- Phone
- (408) 710-9493
- Return prepared by
- Alan R David CPA
California records
California keeps its own records of charities and corporations. Search them by EIN 84-3935935 or by the name LIVE OAK SPORTS CAMP FOUNDATION.
- 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
TO INSPIRE LOCAL YOUTH IN THE COMMUNITY TO PARTICIPATE IN SPORTS AS WELL AS OTHER PHYSICAL ACTIVIES THAT PROMOTE FITNESS AND A HEALTHY LIFESTYLE. THE FOUNDATION ALSO PROVIDES SCHOLARSHIPS FOR YOUTH WHO CANNOT AFFORT TO PARTICIPATE IN CAMPS AND PROVIDE MONEY TO SPORTS AND ACTIVITY TEAMS AT THE HIGH SCHOOL TO HELP FUND THEIR SEASON.
Program accomplishments
- CONSISTENT PARTICIPATION IN SPORTS PROGRAM RESULTING IN EXCESS INCOME OVER EXPENSESExpenses $180,175 · grants $32,011
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 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 84-3935935
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2020
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N20)
- Assets (IRS master file)
- $11,453
- Income (IRS master file)
- $233,586
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $233,586 | $221,640 | $11,453 | IRS |
| 990 | December 2024 | $206,887 | $209,126 | $5,879 | XML |
| 990-EZ | December 2023 | $185,600 | $190,840 | $5,518 | XML |
| 990 | December 2022 | $243,371 | $219,984 | $33,621 | IRS |
| 990 | December 2021 | – | – | – | 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 84-3935935).
Questions about LIVE OAK SPORTS CAMP FOUNDATION
- What is the EIN of LIVE OAK SPORTS CAMP FOUNDATION?
- The employer identification number (EIN) of LIVE OAK SPORTS CAMP FOUNDATION is 84-3935935.
- Is LIVE OAK SPORTS CAMP FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2020.
- Are donations to LIVE OAK SPORTS CAMP FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LIVE OAK SPORTS CAMP FOUNDATION 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 LIVE OAK SPORTS CAMP FOUNDATION 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 LIVE OAK SPORTS CAMP FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of LIVE OAK SPORTS CAMP FOUNDATION?
- The 990 for the year ended December 31, 2025 names SARAH PORRAS.
- Who are the officers and directors of LIVE OAK SPORTS CAMP FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does LIVE OAK SPORTS CAMP FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $233,586, expenses of $221,640 and total assets of $11,453 at year end.
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