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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 85-4069354

FIRST CITY OF LIGHTS FOUNDATION

Tax-exempt · BEMIDJI, MN 56619

Financials

$93K$57K2023$48K$61K2024$78K$55K2025
Revenue Expenses · by fiscal year end
Financials of FIRST CITY OF LIGHTS FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-EZ$78,116$54,607$23,509$68,674$0$68,674
December 31, 2024990-EZ$47,962$61,232-$13,270$45,165$0$45,165
December 31, 2023990-EZ$93,379$57,262$36,117$58,435$0$58,435
Financial details: 990-EZ for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$75,075
Program service revenue
$3,010
Other revenue
$31

Expenses

Compensation of officers, directors and key employees
$0
Professional fees and payments to contractors
$350
Printing, publications and postage
$2,050
Other expenses
$52,207
Program services (functional)
$33,925

Balance sheet and other

Total assets, start of year
$45,165
Total assets, end of year
$68,674
Total liabilities, end of year
$0
Net assets, end of year
$68,674
Cash, savings and investments
$42,461
Land and buildings
$26,213
Gross receipts
$78,116

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.

NameTitleHours / weekCompensation
JOSHUA PETERSONEXECUTIVE DIRECTOR1$0
REBECCA KUMMETPRESIDENT1$0
TONYA JAYCOXVICE PRESIDENT1$0
CHAR BLASHILLTREASURER1$0
STACY NESSSECRETARY1$0
990-EZ for the year ended December 31, 2024: 5 people
NameTitleHours / weekCompensation
JOSHUA PETERSONEXECUTIVE DIRECTOR1$0
REBECCA KUMMETPRESIDENT1$0
TONYA JAYCOXVICE PRESIDENT1$0
CHAR BLASHILLTREASURER1$0
STACY NESSSECRETARY1$0
990-EZ for the year ended December 31, 2023: 4 people
NameTitleHours / weekCompensation
REBECCA KUMMETPRESIDENT1$0
JOHN KOPETVICE PRESIDENT1$0
CHAR BLASHILLTREASURER1$0
KAREE KOPETSECRETARY1$0

Address and contacts

Address (IRS master file)
PO BOX 1991, BEMIDJI, MN 56619-1991
In care of
% CHAR BLASHILL
Signed the 990-EZ
CHAR BLASHILL, TREASURER
Phone
(218) 766-4258
Return prepared by
Dearholt Tax & Accounting LLC

Mission

FOSTER GENERAL WELFARE OF THE CITY

990-EZ for the year ended December 31, 2025

Program accomplishments

  • PROVIDE A HOLIDAY LIGHTS FESTIVAL IN THE CITY OF BEMIDJI
    Expenses $33,925

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-EZ on file
2024December 31, 2024May 15, 2025990-EZ on file
2023December 31, 2023May 15, 2024990-EZ on file

File the 2026 990-EZ for FIRST CITY OF LIGHTS FOUNDATION

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
85-4069354
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
2022
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$68,674
Income (IRS master file)
$78,116

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-EZDecember 2025$78,116$54,607$68,674XML
990-EZDecember 2024$47,962$61,232$45,165XML
990-EZDecember 2023$93,379$57,262$58,435XML
990-EZDecember 2022–––IRS
990-EZDecember 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 85-4069354).

Questions about FIRST CITY OF LIGHTS FOUNDATION

What is the EIN of FIRST CITY OF LIGHTS FOUNDATION?
The employer identification number (EIN) of FIRST CITY OF LIGHTS FOUNDATION is 85-4069354.
Is FIRST CITY OF LIGHTS FOUNDATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
Are donations to FIRST CITY OF LIGHTS FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does FIRST CITY OF LIGHTS 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 FIRST CITY OF LIGHTS 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 FIRST CITY OF LIGHTS FOUNDATION 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 FIRST CITY OF LIGHTS FOUNDATION?
The 990-EZ for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
How much revenue does FIRST CITY OF LIGHTS FOUNDATION have?
On its 990-EZ for the year ended December 31, 2025 it reported revenue of $78,116, expenses of $54,607 and total assets of $68,674 at year end.

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