Nonprofit · EIN 87-4084202
MARCELLA FOUNDATION
Tax-exempt · S LAKE TAHOE, CA 96150
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $446,943 | $588,674 | -$141,731 | $2,974,608 | $4,960 | $2,969,648 |
| December 31, 2024 | 990-PF (amended) | $288,785 | $403,475 | -$114,690 | $3,179,240 | $1,524 | $3,177,716 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $90,703
- Dividends
- $66,034
- Interest
- $130
- Net gain from sales of assets
- $290,076
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $199,837
- Disbursements for charitable purposes
- $261,250
- Excise tax on investment income
- $4,673
Balance sheet and other
- Total assets, start of year
- $3,179,240
- Total assets, end of year
- $2,974,608
- Total liabilities, end of year
- $4,960
- Net assets, end of year
- $2,969,648
- Fair market value of assets
- $2,931,915
- Qualifying distributions
- $261,250
- Net investment income
- $356,240
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Melissa Uppendahl 843 Paloma Ave, South Lake Tahoe, CA 95160 | Executive Director Highest-paid employee | 40 | $123,613 |
| Sean Fannan 843 Paloma Ave, South Lake Tahoe, CA 96150 | Chair & Directo | 2 | $0 |
| Robert Fannan 843 Paloma Ave, South Lake Tahoe, CA 96150 | Secretary & Dir | 2 | $0 |
| Diane Fannan 843 Paloma Ave, South Lake Tahoe, CA 96150 | Treasurer | 2 | $0 |
990-PF for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Sean Fannan 843 Paloma Ave, South Lake Tahoe, CA 96150 | Chair & Directo | 2 | $0 |
| Robert Fannan 843 Paloma Ave, South Lake Tahoe, CA 96150 | Secretary & Dir | 2 | $0 |
| Diane Fannan 843 Paloma Ave, South Lake Tahoe, CA 96150 | Treasurer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 843 PALOMA AVE, S LAKE TAHOE, CA 96150-2707
- In care of
- % MELISSA UPPENDAHL
- Signed the 990-PF
- Sean Fannan, Chair & Director
- Phone
- (805) 374-8555
- Website
- www.marcellafoundation.org
- Return prepared by
- Beebout Williams & Olds CPAs
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 | 990-PF 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
- 87-4084202
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private operating foundation
- Donations deductible (Pub 78)
- Private operating foundation, 50% limit
- Exempt since
- 2025
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T23)
- Assets (IRS master file)
- $2,974,608
- Income (IRS master file)
- $2,650,597
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $446,943 | $588,674 | $2,974,608 | IRS |
| 990-PF | December 2024 | $288,785 | $403,475 | $3,179,240 | IRS |
| 990-PF | December 2023 | $118,062 | $364,618 | $2,818,512 | IRS |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | 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 MARCELLA FOUNDATION
- What is the EIN of MARCELLA FOUNDATION?
- The employer identification number (EIN) of MARCELLA FOUNDATION is 87-4084202.
- Is MARCELLA FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2025.
- Are donations to MARCELLA FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private operating foundation, 50% limit).
- Which annual return does MARCELLA FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of MARCELLA 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 MARCELLA FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of MARCELLA FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 4 people; 1 received compensation from the organization, the highest $123,613 (Melissa Uppendahl, Executive Director).
- How much revenue does MARCELLA FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $446,943, expenses of $588,674 and total assets of $2,974,608 at year end.
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