Nonprofit · EIN 94-2842878
PHELPS FOUNDATION
Tax-exempt · SAINT HELENA, CA 94574
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-PF | $1,962,608 | $4,426,123 | -$2,463,515 | $64,035 | $0 | $64,035 |
| December 31, 2023 | 990-PF | $229,873 | $434,789 | -$204,916 | $3,731,481 | $171,243 | $3,560,238 |
Financial details: 990-PF for the year ended December 31, 2024
Revenue
- Dividends
- $88,125
- Net gain from sales of assets
- $1,874,483
Expenses
- Grants and similar amounts paid
- $4,412,669
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $4,412,669
- Excise tax on investment income
- $27,093
Balance sheet and other
- Total assets, start of year
- $3,731,481
- Total assets, end of year
- $64,035
- Total liabilities, end of year
- $0
- Net assets, end of year
- $64,035
- Fair market value of assets
- $64,035
- Qualifying distributions
- $4,412,669
- Net investment income
- $1,962,608
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-PF for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LYDIA RAU PO BOX 1031, ST HELENA, CA 94574 | SECRETARY | 1 | $0 |
| LESLIE ANN PHELPS PO BOX 1031, ST HELENA, CA 94574 | DIRECTOR | 1 | $0 |
| ALEXANDRA PHELPS PO BOX 1031, ST HELENA, CA 94574 | DIRECTOR | 1 | $0 |
| ELIZABETH NEUMAN PO BOX 1031, ST HELENA, CA 94574 | DIRECTOR | 1 | $0 |
| CLAIRE FINCH PO BOX 1031, ST HELENA, CA 94574 | DIRECTOR | 1 | $0 |
990-PF for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LYDIA RAU PO BOX 1031, ST HELENA, CA 94574 | SECRETARY | 1 | $0 |
| LESLIE ANN PHELPS PO BOX 1031, ST HELENA, CA 94574 | DIRECTOR | 1 | $0 |
| ALEXANDRA PHELPS PO BOX 1031, ST HELENA, CA 94574 | DIRECTOR | 1 | $0 |
| ELIZABETH NEUMAN PO BOX 1031, ST HELENA, CA 94574 | DIRECTOR | 1 | $0 |
| CLAIRE FINCH PO BOX 1031, ST HELENA, CA 94574 | DIRECTOR | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1031, SAINT HELENA, CA 94574-0531
- Signed the 990-PF
- ELIZABETH NEUMAN, OFFICER
- Phone
- (520) 975-9019
- Return prepared by
- PWC US TAX LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 94-2842878 or by the name PHELPS FOUNDATION.
- 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)
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. 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 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 94-2842878
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 1982
- Accounting year ends
- December
- Files
- Form 990-PF
- Assets (IRS master file)
- $64,035
- Income (IRS master file)
- $4,875,396
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2024 | $1,962,608 | $4,426,123 | $64,035 | XML |
| 990-PF | December 2023 | $229,873 | $434,789 | $3,731,481 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | 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 94-2842878).
Questions about PHELPS FOUNDATION
- What is the EIN of PHELPS FOUNDATION?
- The employer identification number (EIN) of PHELPS FOUNDATION is 94-2842878.
- Is PHELPS FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1982.
- Are donations to PHELPS FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does PHELPS FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of PHELPS FOUNDATION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did PHELPS FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2024.
- Who are the officers and directors of PHELPS FOUNDATION?
- The 990-PF for the year ended December 31, 2024 lists 5 people; 0 received compensation from the organization.
- How much revenue does PHELPS FOUNDATION have?
- On its 990-PF for the year ended December 31, 2024 it reported revenue of $1,962,608, expenses of $4,426,123 and total assets of $64,035 at year end.
Other nonprofits in SAINT HELENA
- CLIF BAR FAMILY FOUNDATION EIN 20-4345935 · last filed 990-PF for 2024
- ST HELENA MONTESSORI SCHOOL INC EIN 68-0187708 · last filed 990 for 2025
- NAPA VALLEY VINTNERS INC EIN 94-1496715 · last filed 990 for 2025
- NAPA VALLEY VINTNERS HEALTHY COMMUNITY FUND EIN 91-1813537 · last filed 990 for 2024
- UP VALLEY FAMILY CENTERS OF NAPA COUNTY EIN 80-0023012 · last filed 990 for 2025
- AUCTION NAPA VALLEY EIN 94-2702203 · last filed 990 for 2024
- ST HELENA HOSPITAL FOUNDATION EIN 20-1384250 · last filed 990 for 2024
- BOYS & GIRLS CLUBS OF ST HELENA & CALISTOGA INC EIN 68-0226714 · last filed 990 for 2025