Nonprofit · EIN 23-7447998
REBIRTH AND DEVELOPMENT INCORPORATED
Tax-exempt · SAN FRANCISCO, CA 94110
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $92,298 | $49,442 | $42,856 | $2,734,191 | $0 | $2,734,191 |
| December 31, 2023 | 990 | $71,686 | $41,208 | $30,478 | $2,529,802 | $0 | $2,529,802 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $50,408
- Program service revenue
- $0
- Investment income
- $41,890
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Occupancy
- $33,829
- Program services (functional)
- $30,067
- Management and general (functional)
- $19,375
Balance sheet and other
- Total assets, start of year
- $2,529,802
- Total assets, end of year
- $2,734,191
- Total liabilities, end of year
- $0
- Net assets, end of year
- $2,734,191
- Land, buildings and equipment
- $863,625
- Publicly traded securities
- $1,829,714
- Gross receipts
- $92,298
- Employees
- 0
- Volunteers
- 50
- Year formed
- 1975
- State of legal domicile
- CA
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 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Sam Kowarski | President Trustee or director, Officer | 40 | $0 |
| Josh Kirschenbaum | Secretary Trustee or director, Officer | 10 | $0 |
| Matthew Melnicki | Board Member Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Sam Kowarski | President Trustee or director, Officer | 40 | $0 |
| Josh Kirschenbaum | Secretary Trustee or director, Officer | 10 | $0 |
| Matthew Melnicki | Board Member Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 3145 23RD ST, SAN FRANCISCO, CA 94110-3308
- In care of
- % SAM KOWARSKI
- Principal officer (990 for 2024)
- Sam Kowarski, 3145 23rd St, San Francisco, CA 941103308
- Signed the 990
- Sam Kowarski, President
- Phone
- (415) 648-3222
- Website
- www.freep.org
California records
California keeps its own records of charities and corporations. Search them by EIN 23-7447998 or by the name REBIRTH AND DEVELOPMENT INCORPORATED.
- 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
Rebirth and Development improves the quality of life for homeless and low-income people by providing direct services, information and referral, and other free services in innovative and humane ways.
Program accomplishments
- Information & Referral Programs: We distributed comprehensive, free, and independent guides to free shelter, food, groceries, medical care, mental health care, and neighborhood resources.Expenses $6,012
- Public Garden and Gardening Instruction. We ran a public garden and taught visitors the how and why of gardens in the big city.Expenses $9,602
- Food Distribution Services: We ran a free food pantry which distributes groceries to local people in need.Expenses $4,252
- Transitional Housing Programs: We provided counseling, safety and shelter for homeless people who really want to better themselves.Expenses $5,821
- Arts, Culture & Humanities Programs. We provide oversight and support for video and photo documentaries, and a community library.Expenses $4,257
- web hostingExpenses $123
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 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7447998
- 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
- 1975
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $2,734,191
- Income (IRS master file)
- $92,298
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $92,298 | $49,442 | $2,734,191 | IRS |
| 990 | December 2023 | $71,686 | $41,208 | $2,529,802 | XML |
| 990 | December 2022 | $54,927 | $64,776 | $2,364,954 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | 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 23-7447998).
Questions about REBIRTH AND DEVELOPMENT INCORPORATED
- What is the EIN of REBIRTH AND DEVELOPMENT INCORPORATED?
- The employer identification number (EIN) of REBIRTH AND DEVELOPMENT INCORPORATED is 23-7447998.
- Is REBIRTH AND DEVELOPMENT INCORPORATED tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1975.
- Are donations to REBIRTH AND DEVELOPMENT INCORPORATED tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does REBIRTH AND DEVELOPMENT INCORPORATED 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 REBIRTH AND DEVELOPMENT INCORPORATED due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did REBIRTH AND DEVELOPMENT INCORPORATED last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of REBIRTH AND DEVELOPMENT INCORPORATED?
- The 990 for the year ended December 31, 2024 names Sam Kowarski.
- Who are the officers and directors of REBIRTH AND DEVELOPMENT INCORPORATED?
- The 990 for the year ended December 31, 2024 lists 3 people; 0 received compensation from the organization.
- How much revenue does REBIRTH AND DEVELOPMENT INCORPORATED have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $92,298, expenses of $49,442 and total assets of $2,734,191 at year end.
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