Nonprofit · EIN 99-0881234
SPARK OF LOVE FOUNDATION
Tax-exempt · SCOTT DEPOT, WV 25560
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $34,466 | $34,466 | $0 | $0 | $0 | $0 |
| December 31, 2024 | 990-EZ | $23,313 | $0 | $23,313 | $23,449 | $0 | $23,449 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $34,466
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $1,078
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Occupancy
- $1,200
- Printing, publications and postage
- $188
- Other expenses
- $32,000
Balance sheet and other
- Total assets, start of year
- $0
- Total assets, end of year
- $0
- Total liabilities, end of year
- $0
- Net assets, end of year
- $0
- Gross receipts
- $34,466
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 |
|---|---|---|---|
| Crystal Scalf | President | 25 | $0 |
| Christopher Scalf | Vice President/Treasure | 30 | $0 |
990-EZ for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Crystal Scalf | President | 20 | $0 |
| Christopher Scalf | Vice President/Treasure | 25 | $0 |
Address and contacts
- Address (IRS master file)
- 105 LITTON HTS, SCOTT DEPOT, WV 25560-9741
- Signed the 990-EZ
- Christopher Scalf, Founder
- Phone
- (304) 993-9917
Mission
We are a 501(c)3 public charity that provides assistance to children and their families in their time of need. Our primary mission is to provide toys to children in need during the holiday seasons and emergency assistance during tragic events.
Program accomplishments
- Our foundation provided toys to over 1.200 children in in 2024
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | Check at the IRS |
IRS record
- EIN
- 99-0881234
- 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
- 2024
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T30)
- Assets (IRS master file)
- $1
- Income (IRS master file)
- $34,466
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $34,466 | $34,466 | $0 | XML |
| 990-EZ | December 2024 | $23,313 | $0 | $23,449 | XML |
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 99-0881234).
Questions about SPARK OF LOVE FOUNDATION
- What is the EIN of SPARK OF LOVE FOUNDATION?
- The employer identification number (EIN) of SPARK OF LOVE FOUNDATION is 99-0881234.
- Is SPARK OF LOVE FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2024.
- Are donations to SPARK OF LOVE FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SPARK OF LOVE FOUNDATION file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of SPARK OF LOVE 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 SPARK OF LOVE FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of SPARK OF LOVE FOUNDATION?
- The 990-EZ for the year ended December 31, 2025 lists 2 people; 0 received compensation from the organization.
- How much revenue does SPARK OF LOVE FOUNDATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $34,466, expenses of $34,466 and total assets of $0 at year end.
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