Nonprofit · EIN 92-0989959
BIG O FOUNDATION
Tax-exempt · NORTH LIBERTY, IA 52317
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $27,792 | $116,012 | -$88,220 | $14,722 | – | $35,442 |
| December 31, 2024 | 990-EZ | $74,131 | $71,585 | $2,546 | $123,662 | – | $123,662 |
| December 31, 2023 | 990-EZ | $131,582 | $71,582 | $60,000 | $121,116 | – | $121,116 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $30,858
- Investment income
- $2,636
- Net income from fundraising events
- $993
- Net income from sales of inventory
- -$6,695
Expenses
- Grants and similar amounts paid
- $60,786
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $8,615
- Printing, publications and postage
- $635
- Other expenses
- $45,976
Balance sheet and other
- Total assets, start of year
- $81,410
- Total assets, end of year
- $14,722
- Total liabilities, end of year
- –
- Net assets, end of year
- $35,442
- Cash, savings and investments
- $14,722
- Gross receipts
- $73,768
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 |
|---|---|---|---|
| Joe Skelley | President | 2 | $0 |
| Jennifer Skelley | Secretary | 2 | $0 |
| Kelly Augustine | Treasurer | 2 | $0 |
990-EZ for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Joe Skelley | President | 2 | $0 |
| Jennifer Skelley | Secretary | 2 | $0 |
| Kelly Augustine | Treasurer | 2 | $0 |
990-EZ for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Joe Skelley | President | 2 | $0 |
| Jennifer Skelley | Secretary | 2 | $0 |
| Kelly Augustine | Treasurer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 1565 IRONWOOD LN, NORTH LIBERTY, IA 52317-4749
- In care of
- % KELLY AUGUSTINE
- Signed the 990-EZ
- Kelly Augustine, Treasurer
- Website
- thebigofoundation.org
Mission
To serve and support children teenagers and their families that are facing mental health challenges.To spread awareness about mental illness and suicide prevention.
Program accomplishments
- The Big O Foundation funded local mental health facilities in our community to pay for services when patients otherwise could not afford care.
- The Big O Foundation provided funds to Junior & Senior High School Student & Family Advocate departments in our community to use for families facing mental health obstacles including temporary living expenses school supplies wiinter gear food supplies and transportation to and from school.
- The Big O Foundation provided funds for a high school and college to start a You Matter Project for youth to feel connected make a difference and provide service projects to our community.
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
- 92-0989959
- 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
- 2023
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mental health and crisis intervention (F99)
- Assets (IRS master file)
- $14,722
- Income (IRS master file)
- $73,768
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $27,792 | $116,012 | $14,722 | XML |
| 990-EZ | December 2024 | $74,131 | $71,585 | $123,662 | XML |
| 990-EZ | December 2023 | $131,582 | $71,582 | $121,116 | 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 92-0989959).
Questions about BIG O FOUNDATION
- What is the EIN of BIG O FOUNDATION?
- The employer identification number (EIN) of BIG O FOUNDATION is 92-0989959.
- Is BIG O FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to BIG O FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does BIG O 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 BIG O 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 BIG O FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of BIG O FOUNDATION?
- The 990-EZ for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does BIG O FOUNDATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $27,792, expenses of $116,012 and total assets of $14,722 at year end.
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- IOWA DONOR NETWORK EIN 42-1414092 · last filed 990 for 2025
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- GERDIN CHARITABLE FOUNDATION EIN 42-1462088 · last filed 990-PF for 2025
- HERITAGE CHRISTIAN SCHOOL EIN 42-1386017 · last filed 990 for 2025
- NORTH LIBERTY COMMUNITY PANTRY EIN 93-4107271 · last filed 990 for 2025
- GREENSTATE FOUNDATION EIN 88-0616839 · last filed 990-PF for 2024
- DEGENHART FAMILY TRUST EIN 42-6259353 · last filed 990 for 2025
All nonprofits in NORTH LIBERTY · Iowa · Mental health and crisis intervention