Nonprofit · EIN 92-1913730
GAIA FIRST CORPORATION
Tax-exempt · BOCA RATON, FL 33432
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $0 | $636 | -$636 | $0 | $636 | -$636 |
| December 31, 2024 | 990 | $0 | $0 | $0 | $0 | $0 | $0 |
| December 31, 2023 | 990 | $1,323 | $1,323 | $0 | $0 | $0 | $0 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $575
- Management and general (functional)
- $636
Balance sheet and other
- Total assets, start of year
- $0
- Total assets, end of year
- $0
- Total liabilities, end of year
- $636
- Net assets, end of year
- -$636
- Net assets without donor restrictions
- -$636
- Gross receipts
- $0
- Employees
- 0
- Year formed
- 2023
- State of legal domicile
- FL
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 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| NIKOLETA MIGDALIAS | OFFICER Officer | – | $0 |
| GIANNI VALENTI | PRESIDENT Officer | – | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ELISA VALENTI | SECRETARY Officer | – | $0 |
| NIKOLETA MIGDALIAS | OFFICER Officer | – | $0 |
| GIANNI VALENTI | PRESIDENT Officer | – | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ELISA VALENTI | SECRETARY Officer | – | $0 |
| NIKOLETA MIGDALIAS | OFFICER Officer | – | $0 |
| GIANNI VALENTI | PRESIDENT Officer | – | $0 |
Address and contacts
- Address (IRS master file)
- 55 NE 5TH AVE STE 501, BOCA RATON, FL 33432-4093
- Principal officer (990 for 2025)
- GIANNI VALENTI, 55 NE 5TH AVE STE 501, BOCA RATON, RUE DE DUNKERQUE, 33432, FR
- Signed the 990
- GIANNI VALENTI, PRESIDENT
- Phone
- (561) 417-0308
- Website
- WWW.GAIAFIRST.ORG
- Return prepared by
- MONIQUE TRONCONE CPA PA
Mission
UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE, THIS CORPORATION IS ORGANIZED EXCLUSIVELY FOR CHARITABLE, EDUCATIONAL AND SCIENTIFIC PURPOSES.
Program accomplishments
- THE SPECIFIC PURPOSE OF THIS CORPORATION IS TO PROTECT THE WORLD'S OCEANS FROM PLASTIC POLLUTION BY ORGANIZING CLEAN-UPS OF COASTAL ENVIRONMENTS AND BY RESEARCHING, BUILDING AND OPERATING LARGE-SCALE OCEAN CLEANING PROJECTS.
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 92-1913730
- 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-N (e-Postcard)
- Category (NTEE)
- Environment (C30)
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $0 | $636 | $0 | XML |
| 990 | December 2024 | $0 | $0 | $0 | XML |
| 990 | December 2023 | $1,323 | $1,323 | $0 | XML |
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 92-1913730).
Questions about GAIA FIRST CORPORATION
- What is the EIN of GAIA FIRST CORPORATION?
- The employer identification number (EIN) of GAIA FIRST CORPORATION is 92-1913730.
- Is GAIA FIRST CORPORATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to GAIA FIRST CORPORATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does GAIA FIRST CORPORATION file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of GAIA FIRST CORPORATION 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 GAIA FIRST CORPORATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of GAIA FIRST CORPORATION?
- The 990 for the year ended December 31, 2025 names GIANNI VALENTI.
- Who are the officers and directors of GAIA FIRST CORPORATION?
- The 990 for the year ended December 31, 2025 lists 2 people; 0 received compensation from the organization.
- How much revenue does GAIA FIRST CORPORATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $0, expenses of $636 and total assets of $0 at year end.
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