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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 92-3683304

MICHAEL COSTELLO LEGACY FUND

Tax-exempt · OLYMPIC VLY, CA 96146

Financials

$58K$5562023$10K$3912024$3K$1K2025
Revenue Expenses · by fiscal year end
Financials of MICHAEL COSTELLO LEGACY FUND by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-EZ$2,669$1,293$1,376$68,716–$68,716
December 31, 2024990-EZ$10,080$391$9,689$67,340–$67,340
December 31, 2023990-EZ$58,207$556$57,651$57,651–$57,651
Financial details: 990-EZ for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$2,669

Expenses

Compensation of officers, directors and key employees
$0
Printing, publications and postage
$78
Other expenses
$1,215
Program services (functional)
$5,910

Balance sheet and other

Total assets, start of year
$67,340
Total assets, end of year
$68,716
Total liabilities, end of year
–
Net assets, end of year
$68,716
Cash, savings and investments
$68,716
Gross receipts
$2,669

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.

NameTitleHours / weekCompensation
YVONNE COSTELLODirector40$0
MARLA HIESHIMADirector30$0
KENT WHITEDirector30$0
LANCE Y INOUYETreasurer30$0
990-EZ for the year ended December 31, 2024: 4 people
NameTitleHours / weekCompensation
YVONNE COSTELLODirector40$0
MARLA HIESHIMADirector30$0
KENT WHITEDirector30$0
LANCE Y INOUYETreasurer30$0
990-EZ for the year ended December 31, 2023: 4 people
NameTitleHours / weekCompensation
YVONNE COSTELLODIRECTOR40$0
MARLA HIESHIMADIRECTOR30$0
KENT WHITEDIRECTOR30$0
LANCE INOUYETREASURER30$0

Address and contacts

Address (IRS master file)
PO BOX 3496, OLYMPIC VLY, CA 96146-3496
In care of
% YVONNE COSTELLO
Signed the 990-EZ
YVONNE COSTELLO, Director
Phone
(530) 362-0800

California records

California keeps its own records of charities and corporations. Search them by EIN 92-3683304 or by the name MICHAEL COSTELLO LEGACY FUND.

Attorney General, Registry of Charities and Fundraisers
Registration status and filed reports (CT-TR-1, RRF-1)

Mission

TO PROMOTE THE LATE MICHAEL COSTELLO'S PASSION FOR SKI INSTRUCTION THROUGH SOCIAL MEDIA AND IN-PERSON MEETINGS AND TO SOLICIT DONATIONS SO THE ORGANIZATION CAN ASSIST NEW SKI INSTRUCTORS PREPARE AND TAKE THE PROFESSIONAL SKI INSTRUCTORS OF AMERICA (PSIA) APLINE LEVEL 1 EXAMINATION.

990-EZ for the year ended December 31, 2025

Program accomplishments

  • ASSISTANCE AWARDED TO ELIGIBLE APPLICANTS
    Expenses $5,910

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-EZ on file
2024December 31, 2024May 15, 2025990-EZ on file
2023December 31, 2023May 15, 2024990-EZ on file

File the 2026 990-N for MICHAEL COSTELLO LEGACY FUND

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
92-3683304
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)
Education (B82)
Assets (IRS master file)
$68,716
Income (IRS master file)
$2,669

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-EZDecember 2025$2,669$1,293$68,716IRS
990-EZDecember 2024$10,080$391$67,340XML
990-EZDecember 2023$58,207$556$57,651XML

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 92-3683304).

Questions about MICHAEL COSTELLO LEGACY FUND

What is the EIN of MICHAEL COSTELLO LEGACY FUND?
The employer identification number (EIN) of MICHAEL COSTELLO LEGACY FUND is 92-3683304.
Is MICHAEL COSTELLO LEGACY FUND tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
Are donations to MICHAEL COSTELLO LEGACY FUND tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does MICHAEL COSTELLO LEGACY FUND file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of MICHAEL COSTELLO LEGACY FUND 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 MICHAEL COSTELLO LEGACY FUND 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 MICHAEL COSTELLO LEGACY FUND?
The 990-EZ for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
How much revenue does MICHAEL COSTELLO LEGACY FUND have?
On its 990-EZ for the year ended December 31, 2025 it reported revenue of $2,669, expenses of $1,293 and total assets of $68,716 at year end.

Other nonprofits in OLYMPIC VLY

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