Nonprofit · EIN 87-3374164
GARY AND MARY WEST CHARITABLE TRUST
Also known as GARY AND MARY WEST FOUNDATION
Tax-exempt · LA JOLLA, CA 92037
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-PF | $131,725,584 | $63,613,371 | $68,112,213 | $411,230,787 | $15,059,043 | $396,171,744 |
| December 31, 2023 | 990-PF | $16,909,732 | $33,596,598 | -$16,686,866 | $333,413,300 | $1,078,662 | $332,334,638 |
Financial details: 990-PF for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $100,325,925
- Dividends
- $5,331,600
- Interest
- $3,288,315
- Net gain from sales of assets
- $22,779,744
Expenses
- Grants and similar amounts paid
- $57,387,261
- Compensation of officers, directors and key employees
- $785,877
- Salaries, compensation and benefits (total)
- $513,312
- Disbursements for charitable purposes
- $51,042,688
- Excise tax on investment income
- $460,580
Balance sheet and other
- Total assets, start of year
- $333,413,300
- Total assets, end of year
- $411,230,787
- Total liabilities, end of year
- $15,059,043
- Net assets, end of year
- $396,171,744
- Fair market value of assets
- $411,230,787
- Qualifying distributions
- $51,042,688
- Net investment income
- $35,667,336
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| SHELLEY M LYFORD 10350 NORTH TORREY PINES ROAD, LA JOLLA, CA 92037 | CEO AND CHAIR | 20 | $348,010 | $25,979 |
| SALLY HALLAK 10350 NORTH TORREY PINES ROAD, LA JOLLA, CA 92037 | CFO & TREASURER | 15 | $246,158 | $0 |
| JAMES WOMBOLDT 10350 NORTH TORREY PINES ROAD, LA JOLLA, CA 92037 | DIRECTOR OF ACCOUNTI Highest-paid employee | 40 | $209,467 | $26,495 |
| TIMOTHY LASH 10350 NORTH TORREY PINES ROAD, LA JOLLA, CA 92037 | PRESIDENT | 15 | $191,709 | $14,635 |
| AYRIELLE FRANCO 10350 NORTH TORREY PINES ROAD, LA JOLLA, CA 92037 | PROGRAM OFFICER Highest-paid employee | 20 | $146,460 | $5,988 |
| BRIAN CERASOLI TERM 102024 10350 NORTH TORREY PINES ROAD, LA JOLLA, CA 92037 | ACCOUNTING MANAGER Highest-paid employee | 40 | $97,307 | $18,666 |
| ZIA AGHA 10350 NORTH TORREY PINES ROAD, LA JOLLA, CA 92037 | CHIEF MEDICAL OFFICE Highest-paid employee | 8 | $60,078 | $0 |
| MARC HARPER 10350 NORTH TORREY PINES ROAD, LA JOLLA, CA 92037 | TRUSTEE | 2 | $0 | $0 |
| MARY E WEST 10350 NORTH TORREY PINES ROAD, LA JOLLA, CA 92037 | TRUSTEE | 2 | $0 | $0 |
| GARY L WEST 10350 NORTH TORREY PINES ROAD, LA JOLLA, CA 92037 | TRUSTEE | 2 | $0 | $0 |
| KIMBERLY G MCKINNON 2751 CENTERVILLE RD SUITE 401, WILMINGTON, DE 19808 | ADMINISTRATIVE TRUSTEE | 0.5 | $0 | $0 |
990-PF for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| SHELLEY LYFORD 10350 NORTH TORREY PINES ROAD, LA JOLLA, CA 92037 | CEO AND CHAIR | 20 | $298,990 | $25,330 |
| SALLY HALLAK 10350 NORTH TORREY PINES ROAD, LA JOLLA, CA 92037 | CFO & TREASURER | 15 | $206,483 | $23,109 |
| JAMES WOMBOLDT 10350 NORTH TORREY PINES ROAD, LA JOLLA, CA 92037 | DIRECTOR OF ACCOUNTI Highest-paid employee | 40 | $200,354 | $31,068 |
| TIM LASH 10350 NORTH TORREY PINES ROAD, LA JOLLA, CA 92037 | PRESIDENT | 15 | $176,287 | $14,204 |
| BRIAN CERASOLI 10350 NORTH TORREY PINES ROAD, LA JOLLA, CA 92037 | ACCOUNTING MANAGER Highest-paid employee | 40 | $119,264 | $26,357 |
| AYRIELLE FRANCO START 0423 10350 NORTH TORREY PINES ROAD, LA JOLLA, CA 92037 | PROGRAM OFFICER Highest-paid employee | 20 | $107,250 | $8,060 |
| VYAN NGUYEN THRU 0523 10350 NORTH TORREY PINES ROAD, LA JOLLA, CA 92037 | PROGRAM OFFICER Highest-paid employee | 30 | $61,623 | $8,136 |
| ZIA AGHA 10350 NORTH TORREY PINES ROAD, LA JOLLA, CA 92037 | CHIEF MEDICAL OFFICE Highest-paid employee | 8 | $57,000 | $0 |
| MARC HARPER 10350 NORTH TORREY PINES ROAD, LA JOLLA, CA 92037 | TRUSTEE | 2 | $0 | $0 |
| MARY E WEST 10350 NORTH TORREY PINES ROAD, LA JOLLA, CA 92037 | TRUSTEE | 2 | $0 | $0 |
| GARY L WEST 10350 NORTH TORREY PINES ROAD, LA JOLLA, CA 92037 | TRUSTEE | 2 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 10350 N TORREY PINES RD, LA JOLLA, CA 92037-1020
- In care of
- % SHELLEY LYFORD
- Signed the 990-PF
- KIMBERLY GILL MCKINNON, ADMINISTRATIVE TRUSTEE
- Phone
- (858) 369-3160
- Return prepared by
- DELOITTE TAX LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 87-3374164 or by the name GARY AND MARY WEST CHARITABLE TRUST.
- 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)
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 | Not 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
- 87-3374164
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 2022
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T22)
- Assets (IRS master file)
- $411,230,787
- Income (IRS master file)
- $496,931,354
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2024 | $131,725,584 | $63,613,371 | $411,230,787 | IRS |
| 990-T | December 2024 | – | – | – | IRS |
| 990-PF | December 2023 | $16,909,732 | $33,596,598 | $333,413,300 | XML |
| 990-T | December 2023 | – | – | – | IRS |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | 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 87-3374164).
Questions about GARY AND MARY WEST CHARITABLE TRUST
- What is the EIN of GARY AND MARY WEST CHARITABLE TRUST?
- The employer identification number (EIN) of GARY AND MARY WEST CHARITABLE TRUST is 87-3374164.
- Is GARY AND MARY WEST CHARITABLE TRUST tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to GARY AND MARY WEST CHARITABLE TRUST tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does GARY AND MARY WEST CHARITABLE TRUST file?
- Form 990-PF. Private foundations file every year.
- When is the next return of GARY AND MARY WEST CHARITABLE TRUST due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did GARY AND MARY WEST CHARITABLE TRUST last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2024.
- Who are the officers and directors of GARY AND MARY WEST CHARITABLE TRUST?
- The 990-PF for the year ended December 31, 2024 lists 11 people; 7 received compensation from the organization, the highest $348,010 (SHELLEY M LYFORD, CEO AND CHAIR).
- How much revenue does GARY AND MARY WEST CHARITABLE TRUST have?
- On its 990-PF for the year ended December 31, 2024 it reported revenue of $131,725,584, expenses of $63,613,371 and total assets of $411,230,787 at year end.
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