Nonprofit · EIN 91-2156345
THE DONALD & CONSTANCE SPERLING FOUNDATION
Tax-exempt · LAGUNA BEACH, CA 92651
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $176,084 | $203,022 | -$26,938 | $494,116 | $0 | $494,116 |
| December 31, 2024 | 990-PF | $138,419 | $133,806 | $4,613 | $516,223 | $0 | $516,223 |
| December 31, 2023 | 990-PF | $46,092 | $129,329 | -$83,237 | $501,990 | $0 | $501,990 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $9,898
- Net gain from sales of assets
- $166,186
Expenses
- Grants and similar amounts paid
- $196,100
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $196,100
- Excise tax on investment income
- $2,448
Balance sheet and other
- Total assets, start of year
- $516,223
- Total assets, end of year
- $494,116
- Total liabilities, end of year
- $0
- Net assets, end of year
- $494,116
- Fair market value of assets
- $3,831,864
- Qualifying distributions
- $196,100
- Net investment income
- $176,084
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 |
|---|---|---|---|
| DONALD R SPERLING MD 121 CHIQUITA STREET, LAGUNA BEACH, CA 92651 | DIRECTOR, PRES | 0 | $0 |
| CONSTANCE J SPERLING MD 121 CHIQUITA STREET, LAGUNA BEACH, CA 92651 | DIRECTOR, SEC | 0 | $0 |
| NICOLE WISSINGER 8341 ELMCREST LANE, HUNTINGTON BEACH, CA 92646 | DIRECTOR | 0 | $0 |
| DIANE SILBER PHD 2645 NIDO WAY, LAGUNA BEACH, CA 92651 | DIRECTOR | 0 | $0 |
| DAWN FREEMAN 5655 NAPLES CANAL, LONG BEACH, CA 90803 | DIRECTOR | 0 | $0 |
990-PF for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DONALD R SPERLING MD 121 CHIQUITA STREET, LAGUNA BEACH, CA 92651 | DIRECTOR, PRES | 0 | $0 |
| CONSTANCE J SPERLING MD 121 CHIQUITA STREET, LAGUNA BEACH, CA 92651 | DIRECTOR, SEC | 0 | $0 |
| NICOLE WISSINGER 8341 ELMCREST LANE, HUNTINGTON BEACH, CA 92646 | DIRECTOR | 0 | $0 |
| DIANE SILBER PHD 2645 NIDO WAY, LAGUNA BEACH, CA 92651 | DIRECTOR | 0 | $0 |
| DAWN FREEMAN 5655 NAPLES CANAL, LONG BEACH, CA 90803 | DIRECTOR | 0 | $0 |
990-PF for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DONALD R SPERLING MD 121 CHIQUITA STREET, LAGUNA BEACH, CA 92651 | DIRECTOR, PRES | 0 | $0 |
| CONSTANCE J SPERLING MD 121 CHIQUITA STREET, LAGUNA BEACH, CA 92651 | DIRECTOR, SEC | 0 | $0 |
| NICOLE WISSINGER 8341 ELMCREST LANE, HUNTINGTON BEACH, CA 92646 | DIRECTOR | 0 | $0 |
| DIANE SILBER PHD 2645 NIDO WAY, LAGUNA BEACH, CA 92651 | DIRECTOR | 0 | $0 |
| DAWN FREEMAN 5655 NAPLES CANAL, LONG BEACH, CA 90803 | DIRECTOR | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 121 CHIQUITA ST, LAGUNA BEACH, CA 92651-1302
- In care of
- % DONALD R SPERLING PRES
- Signed the 990-PF
- DONALD R SPERLING, DIRECTOR, PRES
- Phone
- (714) 225-2271
- Return prepared by
- BELDEN HIRAMOTO LIU & CO LLP CPAS
California records
California keeps its own records of charities and corporations. Search them by EIN 91-2156345 or by the name THE DONALD & CONSTANCE SPERLING FOUNDATION.
- 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)
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
- 91-2156345
- 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
- 2001
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T22)
- Assets (IRS master file)
- $494,116
- Income (IRS master file)
- $220,511
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $176,084 | $203,022 | $494,116 | IRS |
| 990-PF | December 2024 | $138,419 | $133,806 | $516,223 | IRS |
| 990-PF | December 2023 | $46,092 | $129,329 | $501,990 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | 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 91-2156345).
Questions about THE DONALD & CONSTANCE SPERLING FOUNDATION
- What is the EIN of THE DONALD & CONSTANCE SPERLING FOUNDATION?
- The employer identification number (EIN) of THE DONALD & CONSTANCE SPERLING FOUNDATION is 91-2156345.
- Is THE DONALD & CONSTANCE SPERLING FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2001.
- Are donations to THE DONALD & CONSTANCE SPERLING FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does THE DONALD & CONSTANCE SPERLING FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of THE DONALD & CONSTANCE SPERLING 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 THE DONALD & CONSTANCE SPERLING 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 THE DONALD & CONSTANCE SPERLING FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does THE DONALD & CONSTANCE SPERLING FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $176,084, expenses of $203,022 and total assets of $494,116 at year end.
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All nonprofits in LAGUNA BEACH · California · Philanthropy, voluntarism and grantmaking foundations