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Nonprofit · EIN 23-7005737

THE COLD HEADING FOUNDATION

Tax-exempt · WARREN, MI 48089

Financials

$919K$1.4M2023$1.1M$1.4M2024$1.6M$1.5M2025
Revenue Expenses · by fiscal year end
Financials of THE COLD HEADING FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-PF$1,616,261$1,531,272$84,989$21,760,110$0$21,760,110
December 31, 2024990-PF$1,100,814$1,363,015-$262,201$21,675,121$0$21,675,121
December 31, 2023990-PF$919,279$1,372,684-$453,405$21,937,322$0$21,937,322
Financial details: 990-PF for the year ended December 31, 2025

Revenue

Dividends
$744,186
Interest
$151
Net gain from sales of assets
$871,924

Expenses

Grants and similar amounts paid
$1,285,000
Compensation of officers, directors and key employees
$96,000
Salaries, compensation and benefits (total)
$48,000
Disbursements for charitable purposes
$1,445,985
Excise tax on investment income
$21,786

Balance sheet and other

Total assets, start of year
$21,675,121
Total assets, end of year
$21,760,110
Total liabilities, end of year
$0
Net assets, end of year
$21,760,110
Fair market value of assets
$33,728,649
Qualifying distributions
$1,445,985
Net investment income
$1,616,261

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.

NameTitleHours / weekCompensation
DEREK STEVENS
21777 HOOVER ROAD, WARREN, MI 48089
PRESIDENT8$48,000
GREGORY STEVENS
21777 HOOVER ROAD, WARREN, MI 48089
TREASURER8$48,000
ELIZABETH STEVENS
21777 HOOVER ROAD, WARREN, MI 48089
VICE-PRESIDENT & SECRETARY8$0
990-PF for the year ended December 31, 2024: 3 people
NameTitleHours / weekCompensation
DEREK STEVENS
21777 HOOVER ROAD, WARREN, MI 48089
PRESIDENT8$48,000
GREGORY STEVENS
21777 HOOVER ROAD, WARREN, MI 48089
TREASURER8$48,000
ELIZABETH STEVENS
21777 HOOVER ROAD, WARREN, MI 48089
VICE-PRESIDENT & SECRETARY8$0
990-PF for the year ended December 31, 2023: 3 people
NameTitleHours / weekCompensation
DEREK STEVENS
21777 HOOVER ROAD, WARREN, MI 48089
PRESIDENT8$48,000
GREGORY STEVENS
21777 HOOVER ROAD, WARREN, MI 48089
TREASURER8$48,000
ELIZABETH STEVENS
21777 HOOVER ROAD, WARREN, MI 48089
VICE-PRESIDENT & SECRETARY8$0

Address and contacts

Address (IRS master file)
21777 HOOVER RD, WARREN, MI 48089-2544
Signed the 990-PF
GREGORY STEVENS, TREASURER
Phone
(586) 497-7000
Return prepared by
DOEREN MAYHEW

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-PF on file
2024December 31, 2024May 15, 2025990-PF on file
2023December 31, 2023May 15, 2024990-PF on file

IRS record

EIN
23-7005737
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
1968
Accounting year ends
December
Files
Form 990-PF
Assets (IRS master file)
$21,760,110
Income (IRS master file)
$2,128,052

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFDecember 2025$1,616,261$1,531,272$21,760,110XML
990-PFDecember 2024$1,100,814$1,363,015$21,675,121XML
990-PFDecember 2023$919,279$1,372,684$21,937,322XML
990-PFDecember 2022–––IRS
990-PFDecember 2021–––IRS
990-PFDecember 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 23-7005737).

Questions about THE COLD HEADING FOUNDATION

What is the EIN of THE COLD HEADING FOUNDATION?
The employer identification number (EIN) of THE COLD HEADING FOUNDATION is 23-7005737.
Is THE COLD HEADING FOUNDATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1968.
Are donations to THE COLD HEADING FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
Which annual return does THE COLD HEADING FOUNDATION file?
Form 990-PF. Private foundations file every year.
When is the next return of THE COLD HEADING 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 THE COLD HEADING FOUNDATION 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 THE COLD HEADING FOUNDATION?
The 990-PF for the year ended December 31, 2025 lists 3 people; 2 received compensation from the organization, the highest $48,000 (DEREK STEVENS, PRESIDENT).
How much revenue does THE COLD HEADING FOUNDATION have?
On its 990-PF for the year ended December 31, 2025 it reported revenue of $1,616,261, expenses of $1,531,272 and total assets of $21,760,110 at year end.

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