Nonprofit · EIN 86-1939617
PAYTONS LEMONADE STAND LLC
Tax-exempt · CINCINNATI, OH 45247
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $970,516 | $958,437 | $12,079 | $163,422 | $0 | $163,422 |
| December 31, 2024 | 990 | $1,809,713 | $1,783,997 | $25,716 | $151,343 | $0 | $151,343 |
| December 31, 2023 | 990 | $2,289,422 | $2,245,770 | $43,652 | $125,627 | $0 | $125,627 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $972,322
- Program service revenue
- $0
- Investment income
- $3,102
- Net income from fundraising events
- -$4,917
- Other revenue
- -$4,908
Expenses
- Grants and similar amounts paid
- $800,191
- Compensation of officers, directors and key employees
- $79,736
- Other salaries and wages
- $10,039
- Salaries, compensation and benefits (total)
- $96,643
- Professional fundraising fees
- $0
- Legal fees
- $1,154
- Accounting fees
- $4,380
- Program services (functional)
- $895,239
- Management and general (functional)
- $23,678
- Fundraising (functional)
- $39,520
Balance sheet and other
- Total assets, start of year
- $151,343
- Total assets, end of year
- $163,422
- Total liabilities, end of year
- $0
- Net assets, end of year
- $163,422
- Net assets without donor restrictions
- $163,422
- Gross receipts
- $1,016,113
- Employees
- 2
- Volunteers
- 500
- Year formed
- 2021
- State of legal domicile
- OH
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 |
|---|---|---|---|
| Jessica Obert | Executive Director Trustee or director, Officer | 40 | $79,736 |
| Chris LaTulippe | Treasurer Trustee or director, Officer | 1 | $0 |
| Michael Obert | Vice President Trustee or director, Officer | 10 | $0 |
| Michelle Altenau | Secretary Trustee or director, Officer | 1 | $0 |
| Nichole Lawrence | President Trustee or director, Officer | 1 | $0 |
| Brian Bain | Board Member Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jessica Obert | Executive Director Trustee or director, Officer | 40 | $77,500 |
| Michael Obert | Vice President Trustee or director, Officer | 10 | $0 |
| Nichole Lawrence | President Trustee or director, Officer | 1 | $0 |
| Emily Osterkamp | Secretary - Exited 12/24 Trustee or director, Officer | 1 | $0 |
| Brian Bain | Board Member Trustee or director | 1 | $0 |
| Chris LaTulippe | Treasurer Trustee or director, Officer | 1 | $0 |
| Michelle Altenau | Secretary - Exited 9/24 Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jessica Obert | Executive Director Trustee or director, Officer | 40 | $70,000 |
| Michael Obert | Treasurer Trustee or director, Officer | 10 | $0 |
| Maura Cagney Tipton | President (exit 11/2023) Trustee or director, Officer | 1 | $0 |
| Nichole Lawrence | President Trustee or director, Officer | 1 | $0 |
| Emily Osterkamp | Secretary Trustee or director, Officer | 1 | $0 |
| Brian Bain | Board Member Trustee or director | 1 | $0 |
| Chris LaTulippe | Board Member Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 7075 VAIL CT, CINCINNATI, OH 45247-3325
- In care of
- % MICHAEL OBERT
- Principal officer (990 for 2025)
- Michael Obert, 7075 Vail Court, Cincinnati, OH 45247
- Signed the 990
- Michael Obert, Vice President
- Phone
- (513) 404-5637
- Website
- paytonslemonadestand.org
- Return prepared by
- Barnes Dennig & Co LTD
Mission
To empower the next generation of philanthropists by harnessing the power of kids serving kids.
Program accomplishments
- The Community for Kids program included partnering with individuals in the community and other organizations to raise funds and in-kind donations. This included virtual campaigns through our website and social media, in addition to other campaigns such as giving trees around the holidays. These donations included cash, toys, games, books, clothing, jackets, etc. The in-kind donations were given to children facing personal, medical, and economic hardships, and organizations who serve this population.Expenses $765,915 · grants $727,847
- Payton's Lemonade Stand (PLS) hosted lemonade stands throughout the Greater Cincinnati area in order to raise funds to provide donations in the form of money, toys, games, books, etc. to children who are facing medical, personal, and economic hardships.Expenses $129,324 · grants $72,344
- Other program services utilize fundraising and administration to support the other programs and general operations of the organization.
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 on file |
IRS record
- EIN
- 86-1939617
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2021
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T50)
- Assets (IRS master file)
- $163,422
- Income (IRS master file)
- $1,016,113
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $970,516 | $958,437 | $163,422 | XML |
| 990 | December 2024 | $1,809,713 | $1,783,997 | $151,343 | IRS |
| 990 | December 2023 | $2,289,422 | $2,245,770 | $125,627 | XML |
| 990 | December 2022 | $233,581 | $204,267 | $81,975 | IRS |
| 990-EZ | 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 86-1939617).
Questions about PAYTONS LEMONADE STAND LLC
- What is the EIN of PAYTONS LEMONADE STAND LLC?
- The employer identification number (EIN) of PAYTONS LEMONADE STAND LLC is 86-1939617.
- Is PAYTONS LEMONADE STAND LLC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
- Are donations to PAYTONS LEMONADE STAND LLC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does PAYTONS LEMONADE STAND LLC 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 PAYTONS LEMONADE STAND LLC 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 PAYTONS LEMONADE STAND LLC 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 PAYTONS LEMONADE STAND LLC?
- The 990 for the year ended December 31, 2025 names Michael Obert.
- Who are the officers and directors of PAYTONS LEMONADE STAND LLC?
- The 990 for the year ended December 31, 2025 lists 6 people; 1 received compensation from the organization, the highest $79,736 (Jessica Obert, Executive Director).
- How much revenue does PAYTONS LEMONADE STAND LLC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $970,516, expenses of $958,437 and total assets of $163,422 at year end.
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