Nonprofit · EIN 92-2324481
FOUNDATION FOR PUBLIC CODE NORTH AMERICA
Tax-exempt · LOS ANGELES, CA 90039
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $11,290 | $127,177 | -$115,887 | $35,940 | $0 | $35,940 |
| December 31, 2024 | 990 | $342,090 | $242,467 | $99,623 | $151,827 | $0 | $151,827 |
| December 31, 2023 | 990 | $250,017 | $197,812 | $52,205 | $52,205 | $0 | $52,205 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $50
- Program service revenue
- $0
- Investment income
- $1,240
- Other revenue
- $10,000
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $479
- Accounting fees
- $885
- Travel
- $307
- Program services (functional)
- $122,846
- Management and general (functional)
- $4,331
Balance sheet and other
- Total assets, start of year
- $151,827
- Total assets, end of year
- $35,940
- Total liabilities, end of year
- $0
- Net assets, end of year
- $35,940
- Gross receipts
- $11,290
- Employees
- 0
- State of legal domicile
- CA
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 |
|---|---|---|---|
| BEN CERVENY | PRESIDENT Officer | 40 | $0 |
| AARON SNOW | SECRETARY Officer | 1 | $0 |
| SILONA BONEWALD | TREASURER Officer | 1 | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BEN CERVENY | PRESIDENT Officer | 40 | $0 |
| AARON SNOW | SECRETARY Officer | 1 | $0 |
| SILONA BONEWALD | TREASURER Officer | 1 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BEN CERVENY | PRESIDENT Officer | 40 | $0 |
| AARON SNOW | SECRETARY Officer | 1 | $0 |
| SILONA BONEWALD | TREASURER Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 2035 MEADOW VALLEY TER, LOS ANGELES, CA 90039-3533
- In care of
- % BEN CERVENY
- Principal officer (990 for 2025)
- BEN CERVENY, 2035 MEADOW VALLEY TERRACE, LOS ANGELES, CA 90039
- Signed the 990
- BEN CERVENY, PRESIDENT
- Return prepared by
- C JOHNSON INC
California records
California keeps its own records of charities and corporations. Search them by EIN 92-2324481 or by the name FOUNDATION FOR PUBLIC CODE NORTH AMERICA.
- 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
TO GUIDE INTERNATIONAL COLLABORATION AMOUNG ORGANIZATIONS AROUND CODEBASE DESIGN, QUALITY AND GOVERNANCE THROUGH EDUCATIONAL PURPOSES ON HOW TO USE CODING FREE OF CHARGE
Program accomplishments
- OUR MISSION IS TO GUIDE INTERNATIONAL COLLABORATION AMONG PUBLIC ORGANIZATIONS AROUND CODEBASE DESIGN, QUALITY AND GOVERNANCE BY ADVANCING EDUCATIONAL PURPOSES REGARDING HOW TO USE CODE AND CODING PROJECTS TO IMPROVE GOVERNMENT FUNCTIONING THROUGHOUT NORTH AMERICA AND BY DIRECTLY SUPPORTING AND LESSENING THE BURDENS OF GOVERNMENTAL UNITS BY DEVELOPING AND DISTRIBUTING CODE THAT WILL IMPROVE FEDERAL, STATE AND LOCAL GOVERNMENT FUNCTIONING FREE OF CHARGE.Expenses $122,846 · revenue $50
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
- 92-2324481
- 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)
- Public and societal benefit (W99)
- Assets (IRS master file)
- $35,940
- Income (IRS master file)
- $11,290
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $11,290 | $127,177 | $35,940 | XML |
| 990 | December 2024 | $342,090 | $242,467 | $151,827 | IRS |
| 990 | December 2023 | $250,017 | $197,812 | $52,205 | 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 92-2324481).
Questions about FOUNDATION FOR PUBLIC CODE NORTH AMERICA
- What is the EIN of FOUNDATION FOR PUBLIC CODE NORTH AMERICA?
- The employer identification number (EIN) of FOUNDATION FOR PUBLIC CODE NORTH AMERICA is 92-2324481.
- Is FOUNDATION FOR PUBLIC CODE NORTH AMERICA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to FOUNDATION FOR PUBLIC CODE NORTH AMERICA tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FOUNDATION FOR PUBLIC CODE NORTH AMERICA file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of FOUNDATION FOR PUBLIC CODE NORTH AMERICA 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 FOUNDATION FOR PUBLIC CODE NORTH AMERICA 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 FOUNDATION FOR PUBLIC CODE NORTH AMERICA?
- The 990 for the year ended December 31, 2025 names BEN CERVENY.
- Who are the officers and directors of FOUNDATION FOR PUBLIC CODE NORTH AMERICA?
- The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does FOUNDATION FOR PUBLIC CODE NORTH AMERICA have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $11,290, expenses of $127,177 and total assets of $35,940 at year end.
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