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Nonprofit · EIN 94-3270447

JAMES N COST FOUNDATION

Tax-exempt · SANTA FE, NM 87505

Financials

$21K$25K2023$22K$25K2024$17K$24K2025
Revenue Expenses · by fiscal year end
Financials of JAMES N COST FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-PF$17,429$24,210-$6,781$184,191$22,000$162,191
December 31, 2024990-PF$22,329$24,666-$2,337$190,532$18,000$172,532
December 31, 2023990-PF$20,880$24,521-$3,641$195,869$21,000$174,869
Financial details: 990-PF for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$0
Dividends
$14,171
Interest
$4
Net gain from sales of assets
$3,254

Expenses

Grants and similar amounts paid
$22,000
Compensation of officers, directors and key employees
$0
Disbursements for charitable purposes
$24,210
Excise tax on investment income
$242

Balance sheet and other

Total assets, start of year
$190,532
Total assets, end of year
$184,191
Total liabilities, end of year
$22,000
Net assets, end of year
$162,191
Fair market value of assets
$441,823
Qualifying distributions
$24,210
Net investment income
$17,429

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, 2025, highest compensation first.

NameTitleHours / weekCompensation
Amy L Cost
2511 Alamosa Drive, Santa Fe, NM 87505
Trustee1$0
James A Cost
27 Blue Jay Drive, Santa Fe, NM 87506
Trustee0.25$0
Heidi Cost
27 Blue Jay Drive, Santa Fe, NM 87506
Trustee0.25$0
Holly Cost
287 Fair Oaks, San Francisco, CA 94114
Trustee0.25$0
990-PF for the year ended December 31, 2024: 4 people
NameTitleHours / weekCompensation
Amy L Cost
2511 Alamosa Drive, Santa Fe, NM 87505
Trustee1$0
James A Cost
27 Blue Jay Drive, Santa Fe, NM 87506
Trustee0.25$0
Heidi Cost
27 Blue Jay Drive, Santa Fe, NM 87506
Trustee0.25$0
Holly Cost
287 Fair Oaks, San Francisco, CA 94114
Trustee0.25$0
990-PF for the year ended December 31, 2023: 4 people
NameTitleHours / weekCompensation
Amy L Cost
2511 Alamosa Drive, Santa Fe, NM 87505
Trustee1$0
James A Cost
27 Blue Jay Drive, Santa Fe, NM 87506
Trustee0.25$0
Heidi Cost
27 Blue Jay Drive, Santa Fe, NM 87506
Trustee0.25$0
Holly Cost
287 Fair Oaks, San Francisco, CA 94114
Trustee0.25$0

Address and contacts

Address (IRS master file)
2511 ALAMOSA DR, SANTA FE, NM 87505-5213
In care of
% ELOISE M COST
Signed the 990-PF
Amy L Cost, Trustee
Phone
(505) 577-3558
Return prepared by
LATHROP GPM LLP

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-PF on file
2024December 31, 2024May 15, 2025990-PF on file
2023December 31, 2023May 15, 2024990-PF on file

IRS record

EIN
94-3270447
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
1998
Accounting year ends
December
Files
Form 990-PF
Category (NTEE)
Unknown (Z99Z)
Assets (IRS master file)
$184,191
Income (IRS master file)
$19,995

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFDecember 2025$17,429$24,210$184,191IRS
990-PFDecember 2024$22,329$24,666$190,532XML
990-PFDecember 2023$20,880$24,521$195,869XML
990-PFDecember 2022–––IRS
990-PFDecember 2021–––IRS
990-PFDecember 2020–––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 94-3270447).

Questions about JAMES N COST FOUNDATION

What is the EIN of JAMES N COST FOUNDATION?
The employer identification number (EIN) of JAMES N COST FOUNDATION is 94-3270447.
Is JAMES N COST FOUNDATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1998.
Are donations to JAMES N COST FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
Which annual return does JAMES N COST FOUNDATION file?
Form 990-PF. Private foundations file every year.
When is the next return of JAMES N COST FOUNDATION 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 JAMES N COST FOUNDATION last file with the IRS?
The latest return in the IRS public files is the 990-PF for the year ended December 2025.
Who are the officers and directors of JAMES N COST FOUNDATION?
The 990-PF for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
How much revenue does JAMES N COST FOUNDATION have?
On its 990-PF for the year ended December 31, 2025 it reported revenue of $17,429, expenses of $24,210 and total assets of $184,191 at year end.

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