Nonprofit · EIN 90-0984640
FRIENDS OF SAN MARCOS PARKS AND RECREATION
Tax-exempt · SAN MARCOS, CA 92069
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $73,308 | $56,176 | $17,132 | $114,618 | $0 | $114,618 |
| December 31, 2024 | 990-EZ | $60,654 | $59,705 | $949 | $97,486 | $0 | $97,486 |
| December 31, 2023 | 990-EZ | $77,660 | $76,332 | $1,328 | $96,537 | $0 | $96,537 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $24,868
- Program service revenue
- $45,469
- Other revenue
- $2,971
Expenses
- Grants and similar amounts paid
- $17,950
- Compensation of officers, directors and key employees
- $0
- Other expenses
- $38,226
- Program services (functional)
- $21,858
Balance sheet and other
- Total assets, start of year
- $97,486
- Total assets, end of year
- $114,618
- Total liabilities, end of year
- $0
- Net assets, end of year
- $114,618
- Cash, savings and investments
- $114,618
- Gross receipts
- $73,308
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JASON SIMMONS | BOARD MEMBER | 0 | $0 |
| MARTIN J WALLS | SECRETARY | 0 | $0 |
| STEVE WAGNER | VICE PRESIDENT | 0 | $0 |
| KATHRYN R GRAY | PRESIDENT | 0 | $0 |
| DEBORAH A THOMPSON | TREASURER | 0 | $0 |
| NICK BUCK | BOARD MEMBER | 0 | $0 |
| LAUREN KING | BOARD MEMBER | 0 | $0 |
| MICHAEL TAYLOR | BOARD MEMBER | 0 | $0 |
| HOLLY MALAN | BOARD MEMBER | 0 | $0 |
| TRAVIS LINDSAY | BOARD MEMBER | 0 | $0 |
990-EZ for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JASON SIMMONS | BOARD MEMBER | 0 | $0 |
| MARTIN J WALLS | SECRETARY | 0 | $0 |
| STEVE WAGNER | VICE PRESIDENT | 0 | $0 |
| KATHRYN R GRAY | PRESIDENT | 0 | $0 |
| DEBORAH A THOMPSON | TREASURER | 0 | $0 |
| NICK BUCK | BOARD MEMBER | 0 | $0 |
| LAUREN KING | BOARD MEMBER | 0 | $0 |
| MICHAEL TAYLOR | BOARD MEMBER | 0 | $0 |
| HOLLY MALAN | BOARD MEMBER | 0 | $0 |
| TRAVIS LINDSAY | BOARD MEMBER | 0 | $0 |
990-EZ for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JASON SIMMONS | BOARD MEMBER | 0 | $0 |
| MARTIN J WALLS | SECRETARY | 0 | $0 |
| STEVE WAGNER | VICE PRESIDENT | 0 | $0 |
| KATHRYN R GRAY | PRESIDENT | 0 | $0 |
| DEBORAH A THOMPSON | TREASURER | 0 | $0 |
| KENT ADEN | BOARD MEMBER | 0 | $0 |
| NICK BUCK | BOARD MEMBER | 0 | $0 |
| LAUREN KING | BOARD MEMBER | 0 | $0 |
| MICHAEL TAYLOR | BOARD MEMBER | 0 | $0 |
| HOLLY MALAN | BOARD MEMBER | 0 | $0 |
| TRAVIS LINDSAY | BOARD MEMBER | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 1 CIVIC CENTER DR STE 100, SAN MARCOS, CA 92069-2918
- In care of
- % DEBORAH A THOMPSON
- Mailing address (990-N for 2016)
- 3 Civic Center Dr, San Marcos CA 92069
- Principal officer (990-N for 2016)
- HAROLD MARTIN, 3 Civic Center Dr, San Marcos CA 92069
- Signed the 990-EZ
- DEBORAH A THOMPSON, TREASURER
- Phone
- (760) 415-4753
- Website
- FRIENDSOFSANMARCOS.ORG
- Return prepared by
- Coast-to-Coast Tax Service
California records
California keeps its own records of charities and corporations. Search them by EIN 90-0984640 or by the name FRIENDS OF SAN MARCOS PARKS AND RECREATION.
- 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
ENHANCE PARKS & REC PROGRAMS & FACILITY
Program accomplishments
- DOUBLE PEAK CHALLENGE IS A RACE HELD IN SAN MARCOS THAT HAS OVER 800 RUNNERS AND OVER 100 VOLUNTEERS AND VENDORS. FUND RECEIVED WILL BE USED FOR FUTURE OPPORTUNITIES.Expenses $18,013
- BAGS & BREW IS A CORNHOLE TOURNAMENT THAT HAS FOOD TRUCKS, LOCAL BREWS AND CHILDRENS ACTIVITIES.Expenses $3,845
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-EZ 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
- 90-0984640
- 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
- 2014
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N32)
- Assets (IRS master file)
- $114,618
- Income (IRS master file)
- $73,308
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $73,308 | $56,176 | $114,618 | XML |
| 990-EZ | December 2024 | $60,654 | $59,705 | $97,486 | XML |
| 990-EZ | December 2023 | $77,660 | $76,332 | $96,537 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | June 2019 | – | – | – | IRS |
| 990-EZ | June 2018 | – | – | – | IRS |
| 990-N for 2016 Officer: HAROLD MARTIN | June 30, 2017 | ≤ $50,000 receipts | – | – | e-Postcard |
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 90-0984640).
Questions about FRIENDS OF SAN MARCOS PARKS AND RECREATION
- What is the EIN of FRIENDS OF SAN MARCOS PARKS AND RECREATION?
- The employer identification number (EIN) of FRIENDS OF SAN MARCOS PARKS AND RECREATION is 90-0984640.
- Is FRIENDS OF SAN MARCOS PARKS AND RECREATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2014.
- Are donations to FRIENDS OF SAN MARCOS PARKS AND RECREATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF SAN MARCOS PARKS AND RECREATION 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 FRIENDS OF SAN MARCOS PARKS AND RECREATION 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 FRIENDS OF SAN MARCOS PARKS AND RECREATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of FRIENDS OF SAN MARCOS PARKS AND RECREATION?
- The 990-N for 2016 names HAROLD MARTIN.
- Who are the officers and directors of FRIENDS OF SAN MARCOS PARKS AND RECREATION?
- The 990-EZ for the year ended December 31, 2025 lists 10 people; 0 received compensation from the organization.
- How much revenue does FRIENDS OF SAN MARCOS PARKS AND RECREATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $73,308, expenses of $56,176 and total assets of $114,618 at year end.
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- SOUTH WEST AMATEUR LACROSSE ASSOCIATION EIN 81-1489696 · last filed 990-EZ for 2025
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- SAN MARCOS HIGH SCHOOL CHEER BOOSTERS EIN 83-3142134 · last filed 990-EZ for 2026
All nonprofits in SAN MARCOS · California · Recreation and sports