Nonprofit · EIN 88-0372570
MARTIN J PALUGA JR FOUNDATION
Tax-exempt (reinstated) · LAS VEGAS, NV 89120
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| October 31, 2025 | 990-PF | $1,563,141 | $7,650 | $1,555,491 | $1,953,141 | $14,468 | $1,938,673 |
| October 31, 2024 | 990-PF | $23,929 | $15,173 | $8,756 | $472,614 | $89,432 | $383,182 |
| October 31, 2023 | 990-PF | $202,355 | $166,474 | $35,881 | $472,575 | $98,149 | $374,426 |
Financial details: 990-PF for the year ended October 31, 2025
Revenue
- Contributions, gifts and grants
- $1,501,900
- Dividends
- $66,385
- Net gain from sales of assets
- -$5,144
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Excise tax on investment income
- $907
Balance sheet and other
- Total assets, start of year
- $472,614
- Total assets, end of year
- $1,953,141
- Total liabilities, end of year
- $14,468
- Net assets, end of year
- $1,938,673
- Fair market value of assets
- $2,004,157
- Net investment income
- $66,385
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 October 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARTIN J PALUGA JR 2508 CASEY DR, LAS VEGAS, NV 89120 | PRESIDENT | 2 | $0 |
| MICHAEL A PALUGA 6134 VELASCO AVE, DALLAS, TX 75214 | DIRECTOR | 1 | $0 |
990-PF for the year ended October 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARTIN J PALUGA JR 2508 CASEY DR, LAS VEGAS, NV 89120 | PRESIDENT | 2 | $0 |
990-PF for the year ended October 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARTIN J PALUGA JR 2508 CASEY DR, LAS VEGAS, NV 89120 | PRESIDENT | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 2508 CASEY DR, LAS VEGAS, NV 89120-1819
- Signed the 990-PF
- MARTIN J PALUGA, PRESIDENT
- Phone
- (702) 736-3693
- Return prepared by
- GAMETT & KING
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in October, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | October 31, 2026 | March 15, 2027 | Not due yet |
| 2024 | October 31, 2025 | March 16, 2026 | 990-PF on file |
| 2023 | October 31, 2024 | March 17, 2025 | 990-PF on file |
IRS record
- EIN
- 88-0372570
- 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
- 2017
- Accounting year ends
- October
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T22)
- Assets (IRS master file)
- $1,953,141
- Income (IRS master file)
- $3,065,041
Revocation and reinstatement
- Exemption revoked
- March 15, 2016
- Posted by the IRS
- June 13, 2016
- Reinstated
- Effective March 15, 2016
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | October 2025 | $1,563,141 | $7,650 | $1,953,141 | XML |
| 990-PF | October 2024 | $23,929 | $15,173 | $472,614 | XML |
| 990-PF | October 2023 | $202,355 | $166,474 | $472,575 | XML |
| 990-PF | October 2022 | – | – | – | IRS |
| 990-PF | October 2021 | – | – | – | IRS |
| 990-PF | October 2020 | – | – | – | 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 88-0372570).
Questions about MARTIN J PALUGA JR FOUNDATION
- What is the EIN of MARTIN J PALUGA JR FOUNDATION?
- The employer identification number (EIN) of MARTIN J PALUGA JR FOUNDATION is 88-0372570.
- Is MARTIN J PALUGA JR FOUNDATION tax-exempt?
- Yes. The IRS revoked its exemption on March 15, 2016 and reinstated it effective March 15, 2016.
- Are donations to MARTIN J PALUGA JR FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does MARTIN J PALUGA JR FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of MARTIN J PALUGA JR FOUNDATION due?
- The return for tax year 2025 (the year ending October 31, 2026) is due March 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did MARTIN J PALUGA JR FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended October 2025.
- Who are the officers and directors of MARTIN J PALUGA JR FOUNDATION?
- The 990-PF for the year ended October 31, 2025 lists 2 people; 0 received compensation from the organization.
- How much revenue does MARTIN J PALUGA JR FOUNDATION have?
- On its 990-PF for the year ended October 31, 2025 it reported revenue of $1,563,141, expenses of $7,650 and total assets of $1,953,141 at year end.
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