Nonprofit · EIN 99-0310074
CENTRE FOR LAW AND SOCIAL STRATEGY
Tax-exempt · COLORADO SPGS, CO 80906
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ (amended) | $68,351 | $56,166 | $12,185 | $17,053 | $0 | $17,053 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $68,351
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $7,500
- Printing, publications and postage
- $398
- Other expenses
- $48,268
- Program services (functional)
- $9,665
Balance sheet and other
- Total assets, start of year
- $4,868
- Total assets, end of year
- $17,053
- Total liabilities, end of year
- $0
- Net assets, end of year
- $17,053
- Cash, savings and investments
- $17,053
- Gross receipts
- $68,351
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Dr Duane Rawlins | Board Trustee | 5 | $0 |
| Hank Bond | Board Trustee | 5 | $0 |
| Thomas Jennings | Board Trustee | 5 | $0 |
| Mark Spengler | Board Trustee | 40 | $0 |
Address and contacts
- Address (IRS master file)
- 216 COBBLESTONE DR, COLORADO SPGS, CO 80906-4803
- In care of
- % MARK R SPENGLER
- Mailing address (990-N for 2024)
- 216 Cobblestone Drive, Colorado Springs CO 80906
- Principal officer (990-N for 2024)
- Mark R Spengler, 216 Cobblestone Drive, Colorado Springs CO 80906
- Signed the 990-EZ
- Mark Spengler, President
- Phone
- (808) 960-6361
- Website
- www.classcos.org
Mission
To act as an international and domestic resource agency providing guidance and education in establishing legal systems and public policy formation benefiting the poor and uneducated citizens, among others.
Program accomplishments
- In 2025, provided education and training in how ballot initiatives can occur benefiting citizens in Colorado. Traveled throughout out the state serving citizenry in petition in public forums, churches, non-profit organizations, and in media. This activity benefited approximately 8,700 individuals.Expenses $5,385
- Identified and educated individuals with leadership potential in how ballot initiatives work and petition signing exercises in approximately 15 counties in Colorado.Expenses $2,480
- Researched and identified domains, website platform, and assembled content for website construction to be launched in 2026.Expenses $1,800
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 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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-N on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-N on file |
IRS record
- EIN
- 99-0310074
- 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
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $17,053
- Income (IRS master file)
- $68,351
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $68,351 | $56,166 | $17,053 | IRS |
| 990-N for 2024 Officer: Mark R Spengler | December 31, 2024 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2023 Officer: Mark R Spengler | December 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2021 Officer: Mark R Spengler | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Mark Spengler | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Mark Spengler | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
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 99-0310074).
Questions about CENTRE FOR LAW AND SOCIAL STRATEGY
- What is the EIN of CENTRE FOR LAW AND SOCIAL STRATEGY?
- The employer identification number (EIN) of CENTRE FOR LAW AND SOCIAL STRATEGY is 99-0310074.
- Is CENTRE FOR LAW AND SOCIAL STRATEGY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1994.
- Are donations to CENTRE FOR LAW AND SOCIAL STRATEGY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CENTRE FOR LAW AND SOCIAL STRATEGY 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 CENTRE FOR LAW AND SOCIAL STRATEGY 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 CENTRE FOR LAW AND SOCIAL STRATEGY last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of CENTRE FOR LAW AND SOCIAL STRATEGY?
- The 990-N for 2024 names Mark R Spengler.
- Who are the officers and directors of CENTRE FOR LAW AND SOCIAL STRATEGY?
- The 990-EZ for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does CENTRE FOR LAW AND SOCIAL STRATEGY have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $68,351, expenses of $56,166 and total assets of $17,053 at year end.
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