Nonprofit · EIN 88-0396368
PAYNE FOUNDATION
Also known as DRIVERS EDGE
Tax-exempt · LAS VEGAS, NV 89123
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $539,624 | $560,177 | -$20,553 | $201,176 | $2,967 | $198,209 |
| December 31, 2024 | 990 | $642,444 | $516,416 | $126,028 | $218,807 | $45 | $218,762 |
| December 31, 2023 | 990 | $405,383 | $374,139 | $31,244 | $92,734 | $0 | $92,734 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $539,624
- of which government grants
- $378,163
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $237,300
- Salaries, compensation and benefits (total)
- $237,300
- Professional fundraising fees
- $0
- Legal fees
- $664
- Accounting fees
- $4,212
- Occupancy
- $4,112
- Travel
- $74,270
- Depreciation
- $636
- Program services (functional)
- $471,192
- Management and general (functional)
- $67,957
- Fundraising (functional)
- $21,028
Balance sheet and other
- Total assets, start of year
- $218,807
- Total assets, end of year
- $201,176
- Total liabilities, end of year
- $2,967
- Net assets, end of year
- $198,209
- Land, buildings and equipment
- $1,908
- Net assets without donor restrictions
- $198,209
- Gross receipts
- $539,624
- Employees
- 2
- Volunteers
- 36
- Year formed
- 1999
- State of legal domicile
- NV
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 | Other / benefits |
|---|---|---|---|---|
| STEVEN TEPPER | COO Trustee or director, Officer | 40 | $100,000 | $15,446 |
| JEFF PAYNE | CEO Trustee or director, Officer | 40 | $100,000 | $5,940 |
990 for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| STEVEN TEPPER | COO Trustee or director, Officer | 40 | $92,500 | $15,028 |
| JEFF PAYNE | CEO Trustee or director, Officer | 40 | $92,500 | $5,940 |
990 for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| STEVEN TEPPER | COO Trustee or director, Officer | 40 | $52,500 | $11,306 |
| JEFF PAYNE | CEO Trustee or director, Officer | 40 | $52,500 | $3,960 |
Address and contacts
- Address (IRS master file)
- 7435 S EASTERN AVE STE 105 PMB 165, LAS VEGAS, NV 89123-1505
- Principal officer (990 for 2025)
- STEVEN TEPPER, 7435 S EASTERN STE 5-165, LAS VEGAS, NV 89123
- Signed the 990
- JEFF PAYNE, CEO
- Phone
- (702) 896-6482
- Website
- DRIVERSEDGE.ORG
- Return prepared by
- HOULDSWORTH RUSSO & COMPANY PC
Mission
DRIVER'S EDGE IS A NON-PROFIT ORGANIZATION AND PUBLIC CHARITY DEDICATED TO ONE SIMPLE THING - TEACHING YOUNG DRIVERS WHAT'S NOT BEING TAUGHT IN TRADITIONAL DRIVER'S EDUCATION. OUR SOLE MISSION IS TO HELP SAVE LIVES WITH OUR UNIQUE AND INNOVATIVE BEHIND THE WHEEL PROGRAM.
Program accomplishments
- PROVIDED 44 FREE HALF-DAY PROGRAMS TO 2,942 DRIVERS AGES 21 AND YOUNGER (WITH A VALID LICENSE OR PERMIT)AND 2,457 PARENTS, THAT TEACHES REAL LIFE EMERGENCY AVOIDANCE AND RESPONSE TECHNIQUES AND OVERALL DRIVER SAFETY. TAUGHT BY TRUE DRIVING PROFESSIONALS THROUGH A UNIQUE COMBINATION OF BEHIND THE WHEEL AND CLASSROOM EXPERIENCES.Expenses $471,192
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
- 88-0396368
- 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
- 1999
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T23)
- Assets (IRS master file)
- $201,176
- Income (IRS master file)
- $539,624
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $539,624 | $560,177 | $201,176 | XML |
| 990 | December 2024 | $642,444 | $516,416 | $218,807 | XML |
| 990 | December 2023 | $405,383 | $374,139 | $92,734 | XML |
| 990 | December 2022 | $390,001 | $370,190 | $61,536 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | 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 88-0396368).
Questions about PAYNE FOUNDATION
- What is the EIN of PAYNE FOUNDATION?
- The employer identification number (EIN) of PAYNE FOUNDATION is 88-0396368.
- Is PAYNE FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1999.
- Are donations to PAYNE FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does PAYNE 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 PAYNE 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 PAYNE FOUNDATION 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 PAYNE FOUNDATION?
- The 990 for the year ended December 31, 2025 names STEVEN TEPPER.
- Who are the officers and directors of PAYNE FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 2 people; 2 received compensation from the organization, the highest $100,000 (STEVEN TEPPER, COO).
- How much revenue does PAYNE FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $539,624, expenses of $560,177 and total assets of $201,176 at year end.
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All nonprofits in LAS VEGAS · Nevada · Philanthropy, voluntarism and grantmaking foundations