Nonprofit · EIN 94-3215541
GAIA FUND
Tax-exempt · BERKELEY, CA 94710
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-PF | $1,437,370 | $1,959,922 | -$522,552 | $42,772,953 | $478,768 | $42,294,185 |
| December 31, 2023 | 990-PF | $1,452,423 | $1,706,177 | -$253,754 | $41,296,106 | $573,811 | $40,722,295 |
Financial details: 990-PF for the year ended December 31, 2024
Revenue
- Dividends
- $793,256
- Net gain from sales of assets
- $404,378
- Other income
- $239,736
Expenses
- Grants and similar amounts paid
- $1,502,500
- Salaries, compensation and benefits (total)
- $30,364
- Disbursements for charitable purposes
- $1,950,215
- Excise tax on investment income
- $18,980
Balance sheet and other
- Total assets, start of year
- $41,296,106
- Total assets, end of year
- $42,772,953
- Total liabilities, end of year
- $478,768
- Net assets, end of year
- $42,294,185
- Fair market value of assets
- $42,772,953
- Qualifying distributions
- $1,950,215
- Net investment income
- $1,452,716
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 |
|---|---|---|---|
| Christine H Russell 127 University Avenue, Berkeley, CA 947101616 | Dir/Pres | 2 | $0 |
| Mark L Schlesinger 127 University Avenue, Berkeley, CA 947101616 | Dir/CFO/Sec | 20 | $0 |
990-PF for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Christine H Russell 1660 Bush Street Ste 300, San Francisco, CA 94109 | Dir/Pres | 2 | $0 |
| Mark L Schlesinger 1660 Bush Street Ste 300, San Francisco, CA 94109 | Dir/CFO/Sec | 20 | $0 |
Address and contacts
- Address (IRS master file)
- 127 UNIVERSITY AVE, BERKELEY, CA 94710-1616
- In care of
- % MARK L SCHLESINGER CO-CHAIRMAN
- Signed the 990-PF
- Mark L Schlesinger, Dir/CFO/Sec
- Phone
- (510) 841-4193
- Website
- www.gaiasf.org
- Return prepared by
- Fontanello Duffield & Otake LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 94-3215541 or by the name GAIA FUND.
- 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
- 94-3215541
- 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
- 1997
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20Z)
- Assets (IRS master file)
- $42,772,953
- Income (IRS master file)
- $3,799,056
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2024 | $1,437,370 | $1,959,922 | $42,772,953 | XML |
| 990-T | December 2024 | – | – | – | IRS |
| 990-PF | December 2023 | $1,452,423 | $1,706,177 | $41,296,106 | XML |
| 990-T | December 2023 | – | – | – | IRS |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-T | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-T | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-T | December 2020 | – | – | – | IRS |
| 990-PF | December 2018 | – | – | – | IRS |
| 990-PF | December 2017 | – | – | – | 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 94-3215541).
Questions about GAIA FUND
- What is the EIN of GAIA FUND?
- The employer identification number (EIN) of GAIA FUND is 94-3215541.
- Is GAIA FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1997.
- Are donations to GAIA FUND tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does GAIA FUND file?
- Form 990-PF. Private foundations file every year.
- When is the next return of GAIA FUND 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 GAIA FUND 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 GAIA FUND?
- The 990-PF for the year ended December 31, 2024 lists 2 people; 0 received compensation from the organization.
- How much revenue does GAIA FUND have?
- On its 990-PF for the year ended December 31, 2024 it reported revenue of $1,437,370, expenses of $1,959,922 and total assets of $42,772,953 at year end.
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All nonprofits in BERKELEY · California · Philanthropy, voluntarism and grantmaking foundations