Nonprofit · EIN 92-2343142
CORNERSTONE MARTIAL ARTS
Tax-exempt · RENO, NV 89511
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $70,088 | $76,388 | -$6,300 | $3,718 | $0 | $3,718 |
| December 31, 2024 | 990-EZ | $64,654 | $59,499 | $5,155 | $10,018 | $0 | $10,018 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $60,000
- Program service revenue
- $10,088
Expenses
- Compensation of officers, directors and key employees
- $44,500
- Salaries, compensation and benefits (total)
- $44,500
- Professional fees and payments to contractors
- $3,864
- Occupancy
- $5,025
- Other expenses
- $22,999
- Program services (functional)
- $50,295
Balance sheet and other
- Total assets, start of year
- $10,018
- Total assets, end of year
- $3,718
- Total liabilities, end of year
- $0
- Net assets, end of year
- $3,718
- Cash, savings and investments
- $3,718
- Gross receipts
- $70,088
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 |
|---|---|---|---|
| DAVID GIOMI | SECRETARY | 2 | $44,500 |
| GARY POE | PRESIDENT/TREASURER/DIRECT | 2 | $0 |
| AMANDA POE | DIRECTOR | 0.5 | $0 |
990-EZ for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID GIOMI | SECRETARY | 2 | $44,500 |
| GARY POE | PRESIDENT/TREASURER/DIRECTOR | 2 | $0 |
| AMANDA POE | DIRECTOR | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- 66 CABALLADA ST, RENO, NV 89511-7684
- In care of
- % GARY POE
- Mailing address (990-N for 2023)
- 66 Caballada street, Reno NV 89511
- Principal officer (990-N for 2023)
- Gary Poe, 66 Caballada street, Reno NV 89511
- Signed the 990-EZ
- GARY POE, PRESIDENT
- Phone
- (808) 688-8091
- Return prepared by
- KBCA LLC
Mission
TEACHING REALITY-BASED, FUNCTIONAL MARTIAL ARTS IN A POSTIVE, FAITH-BASED, FAMILY FRIENDLY ATMOSPHERE.
Program accomplishments
- MARTIAL ARTS INSTRUCTION.Expenses $50,295
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-N on file |
IRS record
- EIN
- 92-2343142
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2024
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B30)
- Assets (IRS master file)
- $3,718
- Income (IRS master file)
- $70,088
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $70,088 | $76,388 | $3,718 | IRS |
| 990-EZ | December 2024 | $64,654 | $59,499 | $10,018 | XML |
| 990-N for 2023 Officer: Gary Poe | December 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
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 92-2343142).
Questions about CORNERSTONE MARTIAL ARTS
- What is the EIN of CORNERSTONE MARTIAL ARTS?
- The employer identification number (EIN) of CORNERSTONE MARTIAL ARTS is 92-2343142.
- Is CORNERSTONE MARTIAL ARTS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2024.
- Are donations to CORNERSTONE MARTIAL ARTS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CORNERSTONE MARTIAL ARTS 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 CORNERSTONE MARTIAL ARTS 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 CORNERSTONE MARTIAL ARTS last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of CORNERSTONE MARTIAL ARTS?
- The 990-N for 2023 names Gary Poe.
- Who are the officers and directors of CORNERSTONE MARTIAL ARTS?
- The 990-EZ for the year ended December 31, 2025 lists 3 people; 1 received compensation from the organization, the highest $44,500 (DAVID GIOMI, SECRETARY).
- How much revenue does CORNERSTONE MARTIAL ARTS have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $70,088, expenses of $76,388 and total assets of $3,718 at year end.
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