Nonprofit · EIN 95-1765157
LAYNE FOUNDATION A CORP
Tax-exempt · IRVINE, CA 92620
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $1,668,355 | $1,299,725 | $368,630 | $61,511,987 | $0 | $61,511,987 |
| December 31, 2024 | 990-PF | $3,322,434 | $918,473 | $2,403,961 | $61,143,357 | $0 | $61,143,357 |
| December 31, 2023 | 990-PF | $1,782,917 | $654,928 | $1,127,989 | $58,739,396 | $0 | $58,739,396 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $1,538,642
- Interest
- $70
- Other income
- $129,643
Expenses
- Grants and similar amounts paid
- $900,000
- Compensation of officers, directors and key employees
- $344,000
- Disbursements for charitable purposes
- $900,000
- Excise tax on investment income
- $19,048
Balance sheet and other
- Total assets, start of year
- $61,143,357
- Total assets, end of year
- $61,511,987
- Total liabilities, end of year
- $0
- Net assets, end of year
- $61,511,987
- Fair market value of assets
- $96,391,314
- Qualifying distributions
- $4,700,000
- Net investment income
- $1,668,355
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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PAUL R NELSON 4 DORCHESTER, IRVINE, CA 926202614 | President | 45 | $170,000 |
| WESLEY M MASON 29214 WHITES POINT DR, RANCHO PALOS VERDES, CA 902754644 | Treasurer | 43 | $150,000 |
| CHAD C WILCOX 30900 RANCHO VIEJO RD STE 200, SAN JUAN CAPISTRANO, CA 926751762 | Vice President | 2 | $8,000 |
| MICHAEL A PETERSON 19611 12TH AVE WEST, LYNNWOOD, WA 980367157 | Director | 2 | $8,000 |
| SCOTT L SEMANS 991 POCATELLO AVE, SUNNYVALE, CA 940875258 | Director | 2 | $8,000 |
990-PF for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PAUL R NELSON 4 DORCHESTER, IRVINE, CA 926202614 | President | 45 | $165,000 |
| WESLEY M MASON 29214 WHITES POINT DR, RANCHO PALOS VERDES, CA 902754644 | Treasurer | 43 | $150,000 |
| CHAD C WILCOX 30900 RANCHO VIEJO RD STE 200, SAN JUAN CAPISTRANO, CA 926751762 | Vice President | 2 | $8,000 |
| MICHAEL A PETERSON 19611 12TH AVE WEST, LYNNWOOD, WA 980367157 | Director | 2 | $8,000 |
| SCOTT L SEMANS 991 POCATELLO AVE, SUNNYVALE, CA 940875258 | Director | 2 | $8,000 |
990-PF for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PAUL R NELSON 4 DORCHESTER, IRVINE, CA 926202614 | President | 45 | $160,000 |
| WESLEY M MASON 29214 WHITES POINT DR, RANCHO PALOS VERDES, CA 902754644 | Treasurer | 43 | $150,000 |
| CHAD C WILCOX 30900 RANCHO VIEJO RD STE 200, SAN JUAN CAPISTRANO, CA 926751762 | Vice President | 2 | $8,000 |
| MICHAEL A PETERSON 19611 12TH AVE WEST, LYNNWOOD, WA 980367157 | Director | 2 | $8,000 |
| SCOTT L SEMANS 991 POCATELLO AVE, SUNNYVALE, CA 940875258 | Director | 2 | $8,000 |
Address and contacts
- Address (IRS master file)
- 4 DORCHESTER, IRVINE, CA 92620-2614
- Signed the 990-PF
- PAUL R NELSON, President
- Phone
- (714) 812-6867
- Return prepared by
- PAUL R NELSON CPA
California records
California keeps its own records of charities and corporations. Search them by EIN 95-1765157 or by the name LAYNE FOUNDATION A CORP.
- 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 | 990-PF 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
- 95-1765157
- 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
- 1930
- Accounting year ends
- December
- Files
- Form 990-PF
- Assets (IRS master file)
- $61,511,987
- Income (IRS master file)
- $1,668,355
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $1,668,355 | $1,299,725 | $61,511,987 | IRS |
| 990-PF | December 2024 | $3,322,434 | $918,473 | $61,143,357 | IRS |
| 990-PF | December 2023 | $1,782,917 | $654,928 | $58,739,396 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 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 95-1765157).
Questions about LAYNE FOUNDATION A CORP
- What is the EIN of LAYNE FOUNDATION A CORP?
- The employer identification number (EIN) of LAYNE FOUNDATION A CORP is 95-1765157.
- Is LAYNE FOUNDATION A CORP tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1930.
- Are donations to LAYNE FOUNDATION A CORP tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does LAYNE FOUNDATION A CORP file?
- Form 990-PF. Private foundations file every year.
- When is the next return of LAYNE FOUNDATION A CORP 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 LAYNE FOUNDATION A CORP 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 LAYNE FOUNDATION A CORP?
- The 990-PF for the year ended December 31, 2025 lists 5 people; 5 received compensation from the organization, the highest $170,000 (PAUL R NELSON, President).
- How much revenue does LAYNE FOUNDATION A CORP have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $1,668,355, expenses of $1,299,725 and total assets of $61,511,987 at year end.
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