Nonprofit · EIN 94-3142402
FRIENDS OF TOPS
Tax-exempt · SEATTLE, WA 98102
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $332,433 | $193,962 | $138,471 | $603,367 | $0 | $603,367 |
| June 30, 2024 | 990 | $384,838 | $351,655 | $33,183 | $464,942 | $46 | $464,896 |
| June 30, 2023 | 990 | $233,364 | $211,203 | $22,161 | $431,190 | $0 | $431,190 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $334,122
- Program service revenue
- $0
- Investment income
- $7,378
- Net income from fundraising events
- -$9,067
- Other revenue
- -$9,067
Expenses
- Grants and similar amounts paid
- $1,338
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $5,869
- Program services (functional)
- $182,893
- Management and general (functional)
- $8,908
- Fundraising (functional)
- $2,161
Balance sheet and other
- Total assets, start of year
- $464,942
- Total assets, end of year
- $603,367
- Total liabilities, end of year
- $0
- Net assets, end of year
- $603,367
- Net assets without donor restrictions
- $603,367
- Gross receipts
- $353,425
- Employees
- 0
- Volunteers
- 25
- Year formed
- 1980
- State of legal domicile
- WA
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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Laura Gramer | DHH Co-Rep Trustee or director | 2 | $0 |
| Taryn Longhurst | DHH Co-Rep Trustee or director | 2 | $0 |
| Min Lowe | Co-Chair Trustee or director, Officer | 5 | $0 |
| Grace Rooney | Co-Chair Trustee or director, Officer | 10 | $0 |
| China Bolden-Jarvis | Co-Secretary Trustee or director, Officer | 2 | $0 |
| Kristen Verlander | Co-Chair Trustee or director, Officer | 2 | $0 |
| Robin Dolin | Co-Treasurer Trustee or director, Officer | 5 | $0 |
| Colleen Frakes | Co-Treasurer Trustee or director, Officer | 2 | $0 |
| Luke Zettlemoyer | Co-Treasurer Trustee or director, Officer | 2 | $0 |
990 for the year ended June 30, 2024: 16 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Lindsay Pharmer | 1st grade rep Trustee or director | 1 | $0 |
| Lydia Boschler | 1st grade rep Trustee or director | 1 | $0 |
| Taryn Longhurst | DHH Co-Rep Trustee or director | 2 | $0 |
| Brent Sullivan | Kindergarten Rep Trustee or director | 1 | $0 |
| Corey Kelly | 7th grade rep Trustee or director | 1 | $0 |
| Ted MacGovern | 8th grade rep Trustee or director | 1 | $0 |
| Vineet Kumar | 3rd grade rep Trustee or director | 1 | $0 |
| Melissa Kaiulani | 4th grade rep Trustee or director | 1 | $0 |
| Laura Gramer | DHH Co-Rep Trustee or director | 2 | $0 |
| China Bolden-Jarvis | Co-Secretary Trustee or director, Officer | 2 | $0 |
| Grace Rooney | Co-Chair Trustee or director, Officer | 10 | $0 |
| Min Lowe | Co-Chair Trustee or director, Officer | 5 | $0 |
| Kirsten Verlander | Co-Secretary Trustee or director, Officer | 2 | $0 |
| Luke Zettlemoyer | Co-Treasurer Trustee or director, Officer | 2 | $0 |
| Colleen Frakes | Co-Treasurer Trustee or director, Officer | 2 | $0 |
| Rob Dolin | Co-Treasurer Trustee or director, Officer | 5 | $0 |
990 for the year ended June 30, 2023: 22 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Rob Rokhasar | Member Trustee or director | 5 | $0 |
| Elizabeth Krause | Member Trustee or director | 1 | $0 |
| Jennifer Bodaly | Member Trustee or director | 1 | $0 |
| Kiki Gram | Member Trustee or director | 1 | $0 |
| Bambi Chavez | Member Trustee or director | 1 | $0 |
| Emily Williams | Member Trustee or director | 1 | $0 |
| Amanda Rengli | Member Trustee or director | 1 | $0 |
| Annie Markley | Member Trustee or director | 1 | $0 |
| David Taft | Member Trustee or director | 1 | $0 |
| Amy Schwentor | Member Trustee or director | 1 | $0 |
| Linda Putt | Member Trustee or director | 1 | $0 |
| Michi Nair | Member Trustee or director | 1 | $0 |
| Nick Barnett | Member Trustee or director | 1 | $0 |
| Imran Majid | Member Trustee or director | 1 | $0 |
| Q Kintz | Member Trustee or director | 1 | $0 |
| Matt Andersen | Member Trustee or director | 1 | $0 |
| Meg-Ann Whitney | Member Trustee or director | 1 | $0 |
| Lilly Chan | Member Trustee or director | 1 | $0 |
| Rachael Hannah | Chair Trustee or director, Officer | 5 | $0 |
| Kristen Benzel | Treasurer Trustee or director, Officer | 5 | $0 |
| Erin King | Secretary Trustee or director, Officer | 5 | $0 |
| Vineet Kumar | Assistant Chair Trustee or director, Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 2500 FRANKLIN AVE E, SEATTLE, WA 98102-3264
- In care of
- % LUKE ZETTLEMOYER
- Principal officer (990 for 2024)
- Min Lowe, 2500 Franklin Ave E, Seattle, WA 98102
- Signed the 990
- LUKE ZETTLEMOYER, Co-Treasurer
- Phone
- (206) 252-3510
- Return prepared by
- Landon Accounting
Mission
To promote public school programs. To promote students intellectual, social, physical and emotional growth in collaboration with the Building Leadership Team.
Program accomplishments
- Funded music and art instruction for public school students. Funded hourly classroom support staff for lower elementary grades. Funded inclusion and community building for deaf and hard-of-hearing students and their families. Funded additional supplementary academic, supplementary, and community building activities for students and families attending a public school.Expenses $182,893
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 94-3142402
- 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
- 1992
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $603,367
- Income (IRS master file)
- $353,425
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $332,433 | $193,962 | $603,367 | IRS |
| 990 | June 2024 | $384,838 | $351,655 | $464,942 | IRS |
| 990 | June 2023 | $233,364 | $211,203 | $431,190 | XML |
| 990 | June 2022 | $211,904 | $166,847 | $409,029 | IRS |
| 990 | June 2021 | – | – | – | 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 94-3142402).
Questions about FRIENDS OF TOPS
- What is the EIN of FRIENDS OF TOPS?
- The employer identification number (EIN) of FRIENDS OF TOPS is 94-3142402.
- Is FRIENDS OF TOPS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1992.
- Are donations to FRIENDS OF TOPS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF TOPS 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 FRIENDS OF TOPS due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FRIENDS OF TOPS last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of FRIENDS OF TOPS?
- The 990 for the year ended June 30, 2025 names Min Lowe.
- Who are the officers and directors of FRIENDS OF TOPS?
- The 990 for the year ended June 30, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does FRIENDS OF TOPS have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $332,433, expenses of $193,962 and total assets of $603,367 at year end.
Other nonprofits in SEATTLE
- GATES FOUNDATION EIN 56-2618866 · last filed 990-PF for 2024
- PROVIDENCE HEALTH & SERVICES OREGON EIN 51-0216587 · last filed 990 for 2024
- FUND FOR SCIENCE AND TECHNOLOGY EIN 92-2010769 · last filed 990-PF for 2025
- SEATTLE CHILDRENS HOSPITAL EIN 91-0564748 · last filed 990 for 2025
- FRED HUTCHINSON CANCER CENTER EIN 91-1935159 · last filed 990 for 2025
- PROVIDENCE HEALTH SYSTEM-SOUTHERN CALIFORNIA EIN 51-0216589 · last filed 990 for 2024
- DELTA DENTAL OF WASHINGTON EIN 91-0621480 · last filed 990 for 2024
- CHP OF WASHINGTON EIN 91-1729710 · last filed 990 for 2024