Nonprofit · EIN 99-1723466
MAN UP OPPORTUNITY FOUNDATION
Tax-exempt · MERCED, CA 95340
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $28,993 | $21,007 | $7,986 | $17,267 | – | $17,267 |
| December 31, 2024 | 990-EZ | $19,832 | $10,551 | $9,281 | $9,281 | $0 | $9,281 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $13,000
- Investment income
- $7
- Net income from fundraising events
- $15,586
- Net income from sales of inventory
- $400
Expenses
- Grants and similar amounts paid
- $19,016
- Compensation of officers, directors and key employees
- $0
- Other expenses
- $1,991
- Program services (functional)
- $6,700
Balance sheet and other
- Total assets, start of year
- $9,281
- Total assets, end of year
- $17,267
- Total liabilities, end of year
- –
- Net assets, end of year
- $17,267
- Cash, savings and investments
- $12,973
- Gross receipts
- $59,931
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 |
|---|---|---|---|
| Josh Fluetsch | President | 5 | $0 |
| Spencer Fluetsch | Treasurer | 5 | $0 |
| Abraham Santana | Secretary | 1 | $0 |
| Isaac Santana | Chairperson | 1 | $0 |
| Robert Matsuo | Chairperson | 1 | $0 |
| David Svendsen | Chairperson | 1 | $0 |
990-EZ for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Spencer Fluetsch | President | 4 | $0 |
| Josh Fluetsch | Treasurer | 5 | $0 |
| Abraham Santana | Secretary | 3 | $0 |
| David Svendsen | Chairperson | 1 | $0 |
| Patrick Mhyre | Chairperson | 1 | $0 |
| Isaac Santana | Chairperson | 1 | $0 |
| Robert Matsuo | Chairperson | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 725 W 18TH ST, MERCED, CA 95340-4625
- In care of
- % SPENCER JEFFERY FLUETSCH
- Signed the 990-EZ
- Spencer Fluetsch, Treasurer
California records
California keeps its own records of charities and corporations. Search them by EIN 99-1723466 or by the name MAN UP OPPORTUNITY FOUNDATION.
- 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)
Mission
Fund highschool aquatic programs through funds generated with fundraisers.
Program accomplishments
- Donated water polo equipment to a high school in Merced CountyExpenses $6,700 · grants $6,700
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-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | Check at the IRS |
IRS record
- EIN
- 99-1723466
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2024
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B25)
- Assets (IRS master file)
- $17,267
- Income (IRS master file)
- $59,931
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $28,993 | $21,007 | $17,267 | XML |
| 990-EZ | December 2024 | $19,832 | $10,551 | $9,281 | 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 99-1723466).
Questions about MAN UP OPPORTUNITY FOUNDATION
- What is the EIN of MAN UP OPPORTUNITY FOUNDATION?
- The employer identification number (EIN) of MAN UP OPPORTUNITY FOUNDATION is 99-1723466.
- Is MAN UP OPPORTUNITY FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2024.
- Are donations to MAN UP OPPORTUNITY FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MAN UP OPPORTUNITY FOUNDATION 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 MAN UP OPPORTUNITY 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 MAN UP OPPORTUNITY 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 MAN UP OPPORTUNITY FOUNDATION?
- The 990-EZ for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does MAN UP OPPORTUNITY FOUNDATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $28,993, expenses of $21,007 and total assets of $17,267 at year end.
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