Nonprofit · EIN 94-3148520
INSTITUTE FOR CENTRAL AMERICAN STUDIES
Tax-exempt · KENSINGTON, CA 94707
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $113,077 | $83,374 | $29,703 | $132,004 | $0 | $132,004 |
| December 31, 2024 | 990-EZ | $163,631 | $137,724 | $25,907 | $102,301 | $0 | $102,301 |
| December 31, 2023 | 990-EZ | $79,620 | $115,864 | -$36,244 | $76,394 | $0 | $76,394 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $113,077
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $83,185
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Other expenses
- $189
- Program services (functional)
- $189
Balance sheet and other
- Total assets, start of year
- $102,301
- Total assets, end of year
- $132,004
- Total liabilities, end of year
- $0
- Net assets, end of year
- $132,004
- Cash, savings and investments
- $132,004
- Gross receipts
- $113,077
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 |
|---|---|---|---|
| Rachel Goldman Sklar | President | 2 | $0 |
| Angela Rogers | Secretary | 2 | $0 |
| Kyle Virgien | Treasurer | 2 | $0 |
| Bethany Golden | Board Member | 1 | $0 |
990-EZ for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Rachel Goldman Sklar | President | 2 | $0 |
| Angela Rogers | Secretary | 2 | $0 |
| Kyle Virgien | Treasurer | 2 | $0 |
| Richard Lewis | Board Member | 1 | $0 |
| Bethany Golden | Board Member | 1 | $0 |
| Suzanne Baker | Board Member | 1 | $0 |
990-EZ for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Rachel Goldman Sklar | President | 2 | $0 |
| Angela Rogers | Secretary | 2 | $0 |
| Kyle Virgien | Treasurer | 2 | $0 |
| Richard Lewis | Board Member | 1 | $0 |
| Bethany Golden | Board Member | 1 | $0 |
| Suzanne Baker | Board Member | 1 | $0 |
| Diana Bohn | Board Member | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 88 NORWOOD AVE, KENSINGTON, CA 94707-1150
- In care of
- % KYLE VIRGIEN
- Mailing address (990-N for 2012)
- PO Box 1004, Berkeley CA 94701
- Principal officer (990-N for 2012)
- Richard Lewis, PO Box 1004, Berkeley CA 94701
- Signed the 990-EZ
- Kyle Virgien, Treasurer
- Website
- inst_ca_studies.org
California records
California keeps its own records of charities and corporations. Search them by EIN 94-3148520 or by the name INSTITUTE FOR CENTRAL AMERICAN STUDIES.
- 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)
Mission
Charitable
Program accomplishments
- Asociación La Esperanza Granada, del Pali de La Villa media cuadra al norte, Granada, Nicaragua: Provided uniforms & supplies to 82 high school students ($6,220.75); provided supplies, tuition, and life skills training to 29 university students ($12,355.99); provided learning center resources, english classes, and computer equipment benefiting 218 students ($63,306.31); provided funds for water electricity internet phone and administrative expenses for La Esperanza Granada staff which benefitted 329 students and more than 200 families ($102.00).Expenses $160 · grants $81,985
- Colectivo de Muralistas David Alfaro Sisquieros, Casa De Cultura Leonel Rugama, Direccion de Banpro 2 cuadras al este, Esteli, Nicaragua: Funded a local artist/muralist group in Esteli, Nicaragua, to offer free art classes to low-income children in the community and host community art exhibits (benefitted 75 people) ($1,200).Expenses $29 · grants $1,200
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-EZ on file |
IRS record
- EIN
- 94-3148520
- 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
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B60)
- Assets (IRS master file)
- $132,004
- Income (IRS master file)
- $113,077
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $113,077 | $83,374 | $132,004 | IRS |
| 990-EZ | December 2024 | $163,631 | $137,724 | $102,301 | IRS |
| 990-EZ | December 2023 | $79,620 | $115,864 | $76,394 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-N for 2012 Officer: Richard Lewis | December 31, 2012 | ≤ $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 94-3148520).
Questions about INSTITUTE FOR CENTRAL AMERICAN STUDIES
- What is the EIN of INSTITUTE FOR CENTRAL AMERICAN STUDIES?
- The employer identification number (EIN) of INSTITUTE FOR CENTRAL AMERICAN STUDIES is 94-3148520.
- Is INSTITUTE FOR CENTRAL AMERICAN STUDIES tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1992.
- Are donations to INSTITUTE FOR CENTRAL AMERICAN STUDIES tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does INSTITUTE FOR CENTRAL AMERICAN STUDIES 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 INSTITUTE FOR CENTRAL AMERICAN STUDIES 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 INSTITUTE FOR CENTRAL AMERICAN STUDIES 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 INSTITUTE FOR CENTRAL AMERICAN STUDIES?
- The 990-N for 2012 names Richard Lewis.
- Who are the officers and directors of INSTITUTE FOR CENTRAL AMERICAN STUDIES?
- The 990-EZ for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does INSTITUTE FOR CENTRAL AMERICAN STUDIES have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $113,077, expenses of $83,374 and total assets of $132,004 at year end.
Other nonprofits in KENSINGTON
- KENSINGTON NURSERY SCHOOL INCORPORATED EIN 94-1337640 · last filed 990 for 2025
- MAUI KAANAPALI VILLAS RENTAL ADVISORY COMMITTEE EIN 45-3703605 · last filed 990-N for 2025
- THE AUXILIARY AT KENSINGTON HILLTOP EIN 80-0277245 · last filed 990-N for 2024
- FASHIONS FACADE INC EIN 33-3379158 · last filed 990-N for 2025
- DIBBLE INSTITUTE FOR MARRIAGE EDUCATION EIN 68-0435573 · last filed 990 for 2025
- ASSYRIAN AID SOCIETY OF AMERICA EIN 94-3147517 · last filed 990 for 2024
- KENSINGTON COMMUNITY COUNCIL EIN 94-1491933 · last filed 990 for 2025
- STITCH IN TIME ANIMAL RESCUE EIN 83-0968343 · last filed 990-PF for 2024