Nonprofit · EIN 94-3101421
BEST FRIENDS OF BAKER INC
Tax-exempt · BAKER CITY, OR 97814
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $147,756 | $124,275 | $23,481 | $626,489 | $0 | $626,489 |
| December 31, 2024 | 990 | $470,984 | $130,468 | $340,516 | $603,008 | $0 | $603,008 |
| December 31, 2023 | 990-EZ | $127,254 | $107,631 | $19,623 | $262,492 | $0 | $262,492 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $111,241
- Program service revenue
- $8,467
- Investment income
- $28,048
- Net gain from sales of assets
- $1,300
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $538
- Accounting fees
- $1,000
- Occupancy
- $14,454
- Travel
- $3,249
- Program services (functional)
- $124,275
Balance sheet and other
- Total assets, start of year
- $603,008
- Total assets, end of year
- $626,489
- Total liabilities, end of year
- $0
- Net assets, end of year
- $626,489
- Land, buildings and equipment
- $1,442
- Net assets without donor restrictions
- $626,489
- Gross receipts
- $147,756
- Employees
- 0
- Volunteers
- 20
- Year formed
- 1989
- State of legal domicile
- OR
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 |
|---|---|---|---|
| JOY LEMASTER | PRESIDENT Trustee or director, Officer | 2 | $0 |
| MARY BOYER | DIRECTOR Trustee or director | 2 | $0 |
| JANE BARRETT | SECRETARY Trustee or director, Officer | 5 | $0 |
| NORMA JOB | TREASURER Trustee or director, Officer | 10 | $0 |
| JANICE COWAN | DIRECTOR Trustee or director | 2 | $0 |
| BRETT HAMILTON | DIRECTOR Trustee or director | 2 | $0 |
| FARRELL HASSIMILER | DIRECTOR Trustee or director | 2 | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARY BOYER | DIRECTOR Trustee or director | 2 | $0 |
| CARMEN OTT | DIRECTOR Trustee or director | 2 | $0 |
| JANICE COWAN | DIRECTOR Trustee or director | 2 | $0 |
| SUMIR BROWN | DIRECTOR Trustee or director | 2 | $0 |
| BRETT HAMILTON | DIRECTOR Trustee or director | 2 | $0 |
| FARRELL HASSIMILER | DIRECTOR Trustee or director | 2 | $0 |
| JOY LEMASTER | PRESIDENT Trustee or director, Officer | 2 | $0 |
| JANE BARRETT | SECRETARY Trustee or director, Officer | 5 | $0 |
| NORMA JOB | TREASURER Trustee or director, Officer | 10 | $0 |
990-EZ for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOY LEMASTER | DIRECTOR | 2 | $0 |
| MARY BOYER | DIRECTOR | 2 | $0 |
| CARMEN OTT | DIRECTOR | 20 | $0 |
| JANE BARRETT | SECRETARY | 5 | $0 |
| NORMA JOB | VOLUNTEER | 10 | $0 |
| JANICE MCCOWAN | DIRECTOR | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 183, BAKER CITY, OR 97814-0183
- In care of
- % NORMA JOB
- Mailing address (990-N for 2016)
- PO Box 183, Baker City OR 97814
- Principal officer (990-N for 2016)
- Richard Berg, 3150 Campbell Street, Baker City OR 97814
- Signed the 990
- NORMA JOB, TREASURER
- Phone
- (541) 519-7387
- Website
- www.bestfriendsofbaker.org
- Return prepared by
- Bingham Accounting Group LLP
Mission
PRIMARY EXEMPT PURPOSETHE PRIMARY OBJECTIVES OF THIS ORGANIZATION ARE TO SUPPORT AND ASSIST ANIMAL SHELTER; TO AID IN THE RESCUE AND REHABILITATION OF ABUSED, ABANDONED AND LOST ANIMALS (PRIMARILY DOMESTIC DOGS AND CATS); TO HELP REDUCE OVER POPULATION; TO PROVID
Program accomplishments
- THE ORGANIZATION WAS ABLE TO PROVIDE SPAYING AND NEUTERING SERVICES TO AT LEAST 124 ANIMALS, 95 CATS AND 29 DOGS. ADDITIONALLY THE ORGANIZATON SUPPORTS ANIMALS IMPOUNDED WITH BASIC AS WELL AS EMERGENT MEDICAL AND SAFETY NEEDS. THE ORGANIZATION HAS ALSO DEVELOPED ADDITIONAL FOSTER FAMILIES TO SUPPORT ANIMALS IN TRANSITION AS THEY AWAIT REHOMING. IN 2025, 49 DOGS WERE PLACED THROUGH FOSTERS TO ADOPTIONS.Expenses $124,275 · revenue $147,756
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 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 94-3101421
- 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
- 1994
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $626,489
- Income (IRS master file)
- $147,756
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $147,756 | $124,275 | $626,489 | XML |
| 990 | December 2024 | $470,984 | $130,468 | $603,008 | IRS |
| 990-EZ | December 2023 | $127,254 | $107,631 | $262,492 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-EZ | December 2017 | – | – | – | IRS |
| 990-N for 2016 Officer: Richard Berg | December 31, 2016 | ≤ $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 94-3101421).
Questions about BEST FRIENDS OF BAKER INC
- What is the EIN of BEST FRIENDS OF BAKER INC?
- The employer identification number (EIN) of BEST FRIENDS OF BAKER INC is 94-3101421.
- Is BEST FRIENDS OF BAKER INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1994.
- Are donations to BEST FRIENDS OF BAKER INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does BEST FRIENDS OF BAKER INC 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 BEST FRIENDS OF BAKER INC 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 BEST FRIENDS OF BAKER INC 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 BEST FRIENDS OF BAKER INC?
- The 990-N for 2016 names Richard Berg.
- Who are the officers and directors of BEST FRIENDS OF BAKER INC?
- The 990 for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does BEST FRIENDS OF BAKER INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $147,756, expenses of $124,275 and total assets of $626,489 at year end.
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