Nonprofit · EIN 88-3445197
NON PROFIT ACCOUNTING SERVICE
Also known as VIKTOREA MARTINEZ
Tax-exempt · COLUMBIA, CA 95310
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-EZ | $189,619 | $164,208 | $25,411 | $47,753 | $0 | $47,753 |
| December 31, 2023 | 990-EZ | $71,132 | $49,680 | $21,452 | $22,342 | $0 | $22,342 |
Financial details: 990-EZ for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $178,329
- Other revenue
- $11,290
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $1,250
- Printing, publications and postage
- $120
- Other expenses
- $162,838
Balance sheet and other
- Total assets, start of year
- $22,342
- Total assets, end of year
- $47,753
- Total liabilities, end of year
- $0
- Net assets, end of year
- $47,753
- Cash, savings and investments
- $47,753
- Gross receipts
- $189,619
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-EZ for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Viktorea Martinez | PresidentCEO | 40 | $0 |
| Jeff Carter | Secretary | 10 | $0 |
| Lorraine South | Treasurer | 10 | $0 |
990-EZ for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Viktorea Martinez | PresidentCEO | 40 | $0 |
| Jeff Carter | Secretary | 10 | $0 |
| Lorraine South | Treasurer | 10 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 3, COLUMBIA, CA 95310-0003
- In care of
- % VIKTOREA MARTINEZ
- Signed the 990-EZ
- Viktorea Martinez, CEO
- Return prepared by
- Vik-Mar Accounting Specialties
California records
California keeps its own records of charities and corporations. Search them by EIN 88-3445197 or by the name NON PROFIT ACCOUNTING SERVICE.
- 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)
Mission
Offering very affordable nonprofit formation services consulting bookkeeping as well as fiscal sponsorships. Pro Bono formation services to those who financially qualify.
Program accomplishments
- Fiscal sponsorship for qualified individuals
- Formation services
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 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 88-3445197
- 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
- 2022
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S50)
- Assets (IRS master file)
- $47,753
- Income (IRS master file)
- $189,619
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2024 | $189,619 | $164,208 | $47,753 | IRS |
| 990-EZ | December 2023 | $71,132 | $49,680 | $22,342 | XML |
| 990-EZ | December 2022 | – | – | – | 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 88-3445197).
Questions about NON PROFIT ACCOUNTING SERVICE
- What is the EIN of NON PROFIT ACCOUNTING SERVICE?
- The employer identification number (EIN) of NON PROFIT ACCOUNTING SERVICE is 88-3445197.
- Is NON PROFIT ACCOUNTING SERVICE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to NON PROFIT ACCOUNTING SERVICE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does NON PROFIT ACCOUNTING SERVICE 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 NON PROFIT ACCOUNTING SERVICE 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 NON PROFIT ACCOUNTING SERVICE last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2024.
- Who are the officers and directors of NON PROFIT ACCOUNTING SERVICE?
- The 990-EZ for the year ended December 31, 2024 lists 3 people; 0 received compensation from the organization.
- How much revenue does NON PROFIT ACCOUNTING SERVICE have?
- On its 990-EZ for the year ended December 31, 2024 it reported revenue of $189,619, expenses of $164,208 and total assets of $47,753 at year end.
Other nonprofits in COLUMBIA
- LOVE TUOLUMNE COUNTY EIN 92-2249971 · last filed 990-N for 2025
- COLUMBIA CHAMBER OF COMMERCE EIN 77-0405472 · last filed 990-EZ for 2023
- FRIENDS OF COLUMBIA STATE HISTORIC PARK EIN 77-0368895 · last filed 990-EZ for 2025
- MATUCA CHAPTER 1849 E CLAMPUS VITUS INC EIN 23-7312902 · last filed 990-EZ for 2025
- KEN-MAR RESCUE EIN 26-1427224 · last filed 990-N for 2025
- HIS GLORY TO THE NATIONS EIN 46-3045792 · last filed 990-N for 2024
- GRANDMAS HOUSE OF NURTURING AND EDUCATIONAL NEEDS EIN 47-4148323 · last filed 990-N for 2024
- FREE & ACCEPTED MASONS OF CALIFORNIA EIN 85-1269100 · last filed 990-N for 2025
All nonprofits in COLUMBIA · California · Community improvement and capacity building