Nonprofit · EIN 95-3661273
TOPS LEARNING SYSTEMS INC
Tax-exempt · WILLOWS, CA 95988
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| August 31, 2024 | 990-PF | $4,431 | $67,321 | -$62,890 | $0 | $0 | $0 |
Financial details: 990-PF for the year ended August 31, 2024
Revenue
- Contributions, gifts and grants
- $110
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $50,087
Balance sheet and other
- Total assets, start of year
- –
- Total assets, end of year
- $0
- Total liabilities, end of year
- $0
- Net assets, end of year
- $0
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 August 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RON MARSON 14480 SW DOWNING ST, BEAVERTON, OR 97006 | President | 0 | $0 |
| ARLENE HUFF 19285 MICHIGAN DRIVE, TWAIN HARTE, CA 95383 | Secretary | 0 | $0 |
| DELORES HARKIN 639 LAKE STREET, SAN FRANCISCO, CA 94118 | Director | 0 | $0 |
| PEG MARSON 14480 SW DOWNING ST, BEAVERTON, OR 97006 | Director | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 342 S PLUMAS ST UNIT A, WILLOWS, CA 95988-3027
- In care of
- % JENNIFER ZAJAC
- Signed the 990-PF
- RON MARSON, President
- Phone
- (530) 588-8312
- Return prepared by
- Income Tax Service LLC
California records
California keeps its own records of charities and corporations. Search them by EIN 95-3661273 or by the name TOPS LEARNING SYSTEMS INC.
- 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 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 | Not on file |
| 2023 | August 31, 2024 | January 15, 2025 | 990-PF on file |
IRS record
- EIN
- 95-3661273
- 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
- 1981
- Accounting year ends
- August
- Files
- Form 990-PF
- Assets (IRS master file)
- $1
- Income (IRS master file)
- $5,237
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | August 2024 | $4,431 | $67,321 | $0 | XML |
| 990-PF | August 2022 | – | – | – | IRS |
| 990-PF | August 2021 | – | – | – | IRS |
| 990-PF | August 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 95-3661273).
Questions about TOPS LEARNING SYSTEMS INC
- What is the EIN of TOPS LEARNING SYSTEMS INC?
- The employer identification number (EIN) of TOPS LEARNING SYSTEMS INC is 95-3661273.
- Is TOPS LEARNING SYSTEMS INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1981.
- Are donations to TOPS LEARNING SYSTEMS INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does TOPS LEARNING SYSTEMS INC file?
- Form 990-PF. Private foundations file every year.
- When is the next return of TOPS LEARNING SYSTEMS INC 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 TOPS LEARNING SYSTEMS INC last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended August 2024.
- Who are the officers and directors of TOPS LEARNING SYSTEMS INC?
- The 990-PF for the year ended August 31, 2024 lists 4 people; 0 received compensation from the organization.
- How much revenue does TOPS LEARNING SYSTEMS INC have?
- On its 990-PF for the year ended August 31, 2024 it reported revenue of $4,431, expenses of $67,321 and total assets of $0 at year end.
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