Nonprofit · EIN 85-3744600
COVID-19 STUDENT PROTECTION PROGRAM
Tax-exempt · RANCHO CORDOVA, CA 95670
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $0 | $31,948 | -$31,948 | $158,416 | $8,170 | $150,246 |
| December 31, 2024 | 990-EZ | $20,000 | $23,037 | -$3,037 | $183,521 | $1,327 | $182,194 |
| December 31, 2023 | 990-EZ | $83,008 | $25,731 | $57,277 | $185,231 | – | $185,231 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $0
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $4,212
- Other expenses
- $27,736
- Program services (functional)
- $3,388
Balance sheet and other
- Total assets, start of year
- $183,521
- Total assets, end of year
- $158,416
- Total liabilities, end of year
- $8,170
- Net assets, end of year
- $150,246
- Cash, savings and investments
- $151,491
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 |
|---|---|---|---|
| Joseph Martel MD | CEO | 20 | $0 |
| Brandon Martel | Vice President | 20 | $0 |
| Liliya Golas MD | Secretary | 20 | $0 |
| Melanie Rogers Martel | Member | 20 | $0 |
990-EZ for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Joseph Martel MD | CEO | 20 | $0 |
| Brandon Martel | Vice President | 20 | $0 |
| Liliya Golas MD | Secretary | 20 | $0 |
| Melanie Rogers Martel | Member | 20 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Joseph Martel MD | CEO | 20 | $0 |
| Brandon Martel | Vice President | 20 | $0 |
| Liliya Golas MD | Secretary | 20 | $0 |
| Melanie Rogers Martel | Member | 20 | $0 |
Address and contacts
- Address (IRS master file)
- 11230 GOLD EXPRESS DRIVE, RANCHO CORDOVA, CA 95670-4484
- Signed the 990-EZ
- Joseph Martel, MD
- Phone
- (916) 451-3990
- Return prepared by
- Sides & Westbrook Accountancy Corporation
Mission
To establish a multilingual childrens medical, educational program to empower children with the knowledge of how to prevent Covid-19 infection and educate them on the benefits of vaccination.
Program accomplishments
- Produce and distribute free bilingual books, brochures to schools and studentsto educate children on Covid-19 safety and on benefits of vaccination.Expenses $3,388
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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-EZ on file |
IRS record
- EIN
- 85-3744600
- 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
- 2021
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Public safety, disaster preparedness and relief (M40)
- Assets (IRS master file)
- $158,416
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | – | – | – | IRS |
| 990-EZ | December 2024 | – | – | – | IRS |
| 990-EZ | December 2023 | $83,008 | $25,731 | $185,231 | IRS |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.
Questions about COVID-19 STUDENT PROTECTION PROGRAM
- What is the EIN of COVID-19 STUDENT PROTECTION PROGRAM?
- The employer identification number (EIN) of COVID-19 STUDENT PROTECTION PROGRAM is 85-3744600.
- Is COVID-19 STUDENT PROTECTION PROGRAM tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
- Are donations to COVID-19 STUDENT PROTECTION PROGRAM tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does COVID-19 STUDENT PROTECTION PROGRAM file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of COVID-19 STUDENT PROTECTION PROGRAM 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 COVID-19 STUDENT PROTECTION PROGRAM last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of COVID-19 STUDENT PROTECTION PROGRAM?
- The 990-EZ for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does COVID-19 STUDENT PROTECTION PROGRAM have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $0, expenses of $31,948 and total assets of $158,416 at year end.
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