Nonprofit · EIN 92-0160676
KENAI PENINSULA YOUTH COURT
Also known as KPYC
Tax-exempt · HOMER, AK 99603
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-EZ | $68,557 | $63,011 | $5,546 | $65,661 | $651 | $65,010 |
| December 31, 2023 | 990-EZ | $55,395 | $66,635 | -$11,240 | $60,128 | $664 | $59,464 |
Financial details: 990-EZ for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $68,542
- Other revenue
- $15
Expenses
- Compensation of officers, directors and key employees
- $36,000
- Salaries, compensation and benefits (total)
- $39,114
- Professional fees and payments to contractors
- $1,825
- Occupancy
- $3,000
- Printing, publications and postage
- $307
- Other expenses
- $18,765
- Program services (functional)
- $58,101
Balance sheet and other
- Total assets, start of year
- $60,128
- Total assets, end of year
- $65,661
- Total liabilities, end of year
- $651
- Net assets, end of year
- $65,010
- Cash, savings and investments
- $65,661
- Gross receipts
- $68,557
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 |
|---|---|---|---|
| VIRGINIA ESPENSHADE | Executive Dir. | 20 | $36,000 |
| ANGELA RAMPONI | member | 2 | $0 |
| KAREN RUEBSEMAN | Treasurer | 2 | $0 |
| LEROY HEINRICH | President | 2 | $0 |
| bridget grieme | Vice President | 2 | $0 |
| cindy mckibbon | MEMBER | 2 | $0 |
990-EZ for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| VIRGINIA ESPENSHADE | Executive Dir. | 20 | $36,000 |
| ANGELA RAMPONI | member | 2 | $0 |
| KAREN RUEBSEMAN | Treasurer | 2 | $0 |
| LEROY HEINRICH | President | 2 | $0 |
| bridget grieme | Vice President | 2 | $0 |
| cindy mckibbon | MEMBER | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 3733 BEN WALTERS LN STE 5, HOMER, AK 99603-7739
- In care of
- % JENNY ESPENSHADE
- Signed the 990-EZ
- VIRGINIA ESPENSHADE, Executive Dir.
- Phone
- (907) 398-4027
- Return prepared by
- LAMBE TUTER & ASSOCIATES APC
Mission
ALTERNATE JUDICIAL SYSTEM
Program accomplishments
- KENAI PENINSULA YOUTH COURT ESTABLISHED AN ALTERNATE JUDICIAL SYSTEM FOR JUVENILE OFFENDERS. TRAINED YOUTH PARTICIPANTS ARE TO BE JUDGES, JURORS, COURT OFFICERS AND ATTORNEYS.Expenses $58,101
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
- 92-0160676
- 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
- 1997
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T21)
- Assets (IRS master file)
- $65,661
- Income (IRS master file)
- $68,557
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2024 | $68,557 | $63,011 | $65,661 | IRS |
| 990-EZ | December 2023 | $55,395 | $66,635 | $60,128 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | 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 92-0160676).
Questions about KENAI PENINSULA YOUTH COURT
- What is the EIN of KENAI PENINSULA YOUTH COURT?
- The employer identification number (EIN) of KENAI PENINSULA YOUTH COURT is 92-0160676.
- Is KENAI PENINSULA YOUTH COURT tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1997.
- Are donations to KENAI PENINSULA YOUTH COURT tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does KENAI PENINSULA YOUTH COURT 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 KENAI PENINSULA YOUTH COURT 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 KENAI PENINSULA YOUTH COURT 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 KENAI PENINSULA YOUTH COURT?
- The 990-EZ for the year ended December 31, 2024 lists 6 people; 1 received compensation from the organization, the highest $36,000 (VIRGINIA ESPENSHADE, Executive Dir.).
- How much revenue does KENAI PENINSULA YOUTH COURT have?
- On its 990-EZ for the year ended December 31, 2024 it reported revenue of $68,557, expenses of $63,011 and total assets of $65,661 at year end.
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All nonprofits in HOMER · Alaska · Philanthropy, voluntarism and grantmaking foundations