Nonprofit · EIN 94-3205047
SECOND COMMUNITY SCHOOL PARENTS ASSOCIATION
Tax-exempt · SAN FRANCISCO, CA 94131
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| August 31, 2025 | 990 | $196,297 | $198,674 | -$2,377 | $668,271 | $9,660 | $658,611 |
| August 31, 2024 | 990 | $229,135 | $188,982 | $40,153 | $677,067 | $16,079 | $660,988 |
| August 31, 2023 | 990 | $181,909 | $202,578 | -$20,669 | $587,771 | $28,069 | $559,702 |
Financial details: 990 for the year ended August 31, 2025
Revenue
- Contributions, gifts and grants
- $191,871
- Program service revenue
- $4,425
- Investment income
- $1
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $1,983
- Program services (functional)
- $174,134
- Management and general (functional)
- $24,540
Balance sheet and other
- Total assets, start of year
- $677,067
- Total assets, end of year
- $668,271
- Total liabilities, end of year
- $9,660
- Net assets, end of year
- $658,611
- Publicly traded securities
- $429,819
- Net assets without donor restrictions
- $658,611
- Gross receipts
- $206,701
- Employees
- 0
- Volunteers
- 7
- Year formed
- 1994
- State of legal domicile
- CA
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 August 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Nerissa Villas | Co-Chair Trustee or director, Officer | 5 | $0 |
| Omer Baristiran | Co-Chair Trustee or director, Officer | 5 | $0 |
| Jim Brennan | Co-Treasurer Trustee or director, Officer | 5 | $0 |
| Jason Boyer | Co-Treasurer Trustee or director, Officer | 5 | $0 |
| Allison Petersen | Co-Chair Trustee or director, Officer | 5 | $0 |
| Grace Pura | Co-Secretary Trustee or director, Officer | 5 | $0 |
| Sophia Achermann | Co-Secretary Trustee or director, Officer | 5 | $0 |
| Becca Loeb | Co-Secretary Trustee or director, Officer | 5 | $0 |
990 for the year ended August 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Nerissa Villas | Co-Chair Trustee or director, Officer | 5 | $0 |
| Omer Baristiran | Co-Chair Trustee or director, Officer | 5 | $0 |
| Jim Brennan | Co-Treasurer Trustee or director, Officer | 5 | $0 |
| Allison Petersen | Co-Chair Trustee or director, Officer | 5 | $0 |
| Jason Boyer | Co-Treasurer Trustee or director, Officer | 5 | $0 |
| Alison Joyce | Co-Secretary Trustee or director, Officer | 5 | $0 |
| Stacey Keyes | Co-Secretary Trustee or director, Officer | 5 | $0 |
| Becca Loeb | Co-Secretary Trustee or director, Officer | 5 | $0 |
990 for the year ended August 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Omer Baristiran | Chair Trustee or director, Officer | 5 | $0 |
| Jim Brennan | Treasurer Trustee or director, Officer | 5 | $0 |
| Alicia Lizama Aschauer | Secretary Trustee or director, Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 500 CLARENDON AVE, SAN FRANCISCO, CA 94131-1113
- Principal officer (990 for 2024)
- Jim Brennan, 500 Clarendon Avenue, San Francisco, CA 94131
- Signed the 990
- Jim Brennan, Treasurer
- Phone
- (415) 759-2796
- Website
- www.secondcommunity.org
- Return prepared by
- Fontanello Duffield & Otake LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 94-3205047 or by the name SECOND COMMUNITY SCHOOL PARENTS ASSOCIATION.
- 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
Parents Association that provides support for art, music, physical education, computer lab, foreign language and drama at San Francisco public elementary school.
Program accomplishments
- Parents association provides support to elementary school for art, music, physical education, computer lab, foreign language and drama for approximately 290 studentsExpenses $174,134
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 August, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | August 31, 2026 | January 15, 2027 | Not due yet |
| 2024 | August 31, 2025 | January 15, 2026 | 990 on file |
| 2023 | August 31, 2024 | January 15, 2025 | 990 on file |
IRS record
- EIN
- 94-3205047
- 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
- August
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B94)
- Assets (IRS master file)
- $668,271
- Income (IRS master file)
- $206,701
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | August 2025 | $196,297 | $198,674 | $668,271 | XML |
| 990 | August 2024 | $229,135 | $188,982 | $677,067 | XML |
| 990 | August 2023 | $181,909 | $202,578 | $587,771 | XML |
| 990 | August 2022 | $111,129 | $224,517 | $607,327 | IRS |
| 990 | August 2021 | – | – | – | IRS |
| 990 | August 2020 | – | – | – | IRS |
| 990 | August 2019 | – | – | – | IRS |
| 990 | August 2018 | – | – | – | 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 94-3205047).
Questions about SECOND COMMUNITY SCHOOL PARENTS ASSOCIATION
- What is the EIN of SECOND COMMUNITY SCHOOL PARENTS ASSOCIATION?
- The employer identification number (EIN) of SECOND COMMUNITY SCHOOL PARENTS ASSOCIATION is 94-3205047.
- Is SECOND COMMUNITY SCHOOL PARENTS ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1994.
- Are donations to SECOND COMMUNITY SCHOOL PARENTS ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SECOND COMMUNITY SCHOOL PARENTS ASSOCIATION 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 SECOND COMMUNITY SCHOOL PARENTS ASSOCIATION due?
- The return for tax year 2025 (the year ending August 31, 2026) is due January 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SECOND COMMUNITY SCHOOL PARENTS ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended August 2025.
- Who is the principal officer of SECOND COMMUNITY SCHOOL PARENTS ASSOCIATION?
- The 990 for the year ended August 31, 2025 names Jim Brennan.
- Who are the officers and directors of SECOND COMMUNITY SCHOOL PARENTS ASSOCIATION?
- The 990 for the year ended August 31, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does SECOND COMMUNITY SCHOOL PARENTS ASSOCIATION have?
- On its 990 for the year ended August 31, 2025 it reported revenue of $196,297, expenses of $198,674 and total assets of $668,271 at year end.
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