Nonprofit · EIN 27-2973078
CREATING OPPORTUNITIES FOR EDUCATIONAL DEVELOPMENT
Also known as COED
Tax-exempt · W SACRAMENTO, CA 95691
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $17,879 | $29,340 | -$11,461 | $45,890 | $0 | $45,890 |
| December 31, 2024 | 990 | $48,423 | $20,576 | $27,847 | $57,351 | $0 | $57,351 |
| December 31, 2023 | 990-EZ | $16,065 | $14,705 | $1,360 | $29,504 | $0 | $29,504 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $17,382
- Program service revenue
- $0
- Investment income
- $1,172
- Net income from fundraising events
- -$675
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $27,251
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Other expenses
- $2,089
- Program services (functional)
- $27,251
Balance sheet and other
- Total assets, start of year
- $57,351
- Total assets, end of year
- $45,890
- Total liabilities, end of year
- $0
- Net assets, end of year
- $45,890
- Cash, savings and investments
- $45,890
- Gross receipts
- $18,554
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 |
|---|---|---|---|
| Rommel Carlos | Board of Director | 3 | $0 |
| Raeselle Lao | Board of Director | 1 | $0 |
| Errolben Elepano | Treasurer | 3 | $0 |
| Marylou V Carlos | President | 5 | $0 |
| Patricia Carlos | Secretary | 3 | $0 |
| Gabriel Catapang | Board of Director | 1 | $0 |
| Mikhael Catapang | Board of Director | 1 | $0 |
| Melina Carlos | Board of Director | 1 | $0 |
| Mark Zagala | Board of Director | 2 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Rommel Carlos | Board of Director Officer | 1 | $0 |
| Raeselle Lao | Board of Director Officer | 1 | $0 |
| Errolben Elepano | Treasurer Officer | 3 | $0 |
| Marylou V Carlos | President Officer | 5 | $0 |
| Patricia Carlos | Secretary Officer | 3 | $0 |
| Gabriel Catapang | Board of Director Officer | 1 | $0 |
| Mikhael Catapang | Board of Director Officer | 1 | $0 |
990-EZ for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Rommel Carlos | Board of Director | 1 | $0 |
| Raeselle Lao | Board of Director | 2 | $0 |
| ErrolBen Elepano | Treasurer | 2 | $0 |
| Marylou V Carlos | President | 4 | $0 |
| Patricia Carlos | Secretary | 3 | $0 |
| Gabriel Catapang | Board of Director | 1 | $0 |
| Mikhael Catapang | Board of Director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 2891 PEGLER CT, W SACRAMENTO, CA 95691-5323
- In care of
- % MARYLOU CARLOS
- Mailing address (990-N for 2010)
- 2891 Pegler Court, West Sacramento CA 95691
- Principal officer (990-N for 2010)
- Marylou Carlos, 2891 Pegler Court, West Sacramento CA 95691
- Signed the 990-EZ
- Marylou Carlos, President
- Phone
- (916) 544-8622
- Website
- www.coedscholarship.org
California records
California keeps its own records of charities and corporations. Search them by EIN 27-2973078 or by the name CREATING OPPORTUNITIES FOR EDUCATIONAL DEVELOPMENT.
- 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
The organization raises funds to provide educational scholarships (college education) to indigent students who are deserving of getting a college education based on their academic and extra curricular performance in high school. However, they cannot afford to attend university and go to college since their families are very poor and their parents cannot afford to send them to school. The students and their families live in poverty. In addition to the inability to go to school, these students are also expected to earn a living for their families, therefore going to college is not an option for them without a scholarship.
Program accomplishments
- For the year 2025, the program provided financial assistance to a total of 10 indigent college students attending universities in the Philippines. Three of the 10 students were new to the scholarship program in 2025. All 10 students were required to submit their transcript of records to ensure they passed all their classes and fulfilled the requirement set forth by the COED Board of Directors. Three of the students graduated in 2025, while the 7 remaining students were achieving excellent grades.Expenses $11,862 · grants $4,346
- In 2019, COED initiated an effort to reach out to the indigenous tribe of the Philippines, the Aetas of Tarlac. The tribe lives in the mountains of Tarlac and education is very hard to achieve. There are very few children who finish elementary school, let alone high school or achieve a college degree. As it stands right now, there is only a school there up to 3rd grade, then after third grade, the students will have to walk for about 10 km to attend 4th grade up to high school. In addition, since the members of the tribe look physically different from the children of the lowlands, they are discriminated and bullied in school. The Board members communicate with the student coordinator regularly to provide guidance on the financial assistance the students are receiving for their studies. In 2024, three of the Aeta students graduated. In 2025, COED has 6 Aeta scholars continuing to pursue their degrees in education, agriculture and engineering.Expenses $5,861 · grants $4,346
- For the year 2024 COED provided scholarships to a dental student pursuing graduation for 2025. COED provided critical funding for accomplishing the students' requirements for graduation. She successfully graduated and passed her dental board exam in June 2025. In July 2025, COED provided scholarship to another dental student who will graduate in June 2026.Expenses $5,751 · grants $4,345
- UP Baler Scholarship Program. In early 2025, the University of the Philippines Baler approached COED to provide financial assistance for 10 of their college students pursuing BS Nursing and diplomas in midwifery. Their students needed financial assistance for their books and everyday expenses in order to pursue their education. COED decided to provide the financial assistance to the 10 students by giving them monthly allowances until they finished their course of education. The students will be graduating in 2027.Expenses $3,777 · grants $4,345
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 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 27-2973078
- 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
- 2010
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Education (B82)
- Assets (IRS master file)
- $45,890
- Income (IRS master file)
- $18,554
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $17,879 | $29,340 | $45,890 | XML |
| 990 | December 2024 | $48,423 | $20,576 | $57,351 | XML |
| 990-EZ | December 2023 | $16,065 | $14,705 | $29,504 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-N for 2010 Officer: Marylou Carlos | January 31, 2011 | ≤ $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 27-2973078).
Questions about CREATING OPPORTUNITIES FOR EDUCATIONAL DEVELOPMENT
- What is the EIN of CREATING OPPORTUNITIES FOR EDUCATIONAL DEVELOPMENT?
- The employer identification number (EIN) of CREATING OPPORTUNITIES FOR EDUCATIONAL DEVELOPMENT is 27-2973078.
- Is CREATING OPPORTUNITIES FOR EDUCATIONAL DEVELOPMENT tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2010.
- Are donations to CREATING OPPORTUNITIES FOR EDUCATIONAL DEVELOPMENT tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CREATING OPPORTUNITIES FOR EDUCATIONAL DEVELOPMENT file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of CREATING OPPORTUNITIES FOR EDUCATIONAL DEVELOPMENT 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 CREATING OPPORTUNITIES FOR EDUCATIONAL DEVELOPMENT 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 CREATING OPPORTUNITIES FOR EDUCATIONAL DEVELOPMENT?
- The 990-N for 2010 names Marylou Carlos.
- Who are the officers and directors of CREATING OPPORTUNITIES FOR EDUCATIONAL DEVELOPMENT?
- The 990-EZ for the year ended December 31, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does CREATING OPPORTUNITIES FOR EDUCATIONAL DEVELOPMENT have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $17,879, expenses of $29,340 and total assets of $45,890 at year end.
Other nonprofits in W SACRAMENTO
- SACRAMENTO VALLEY CHARTER SCHOOL EIN 45-2528154 · last filed 990 for 2025
- CALIFORNIA SCHOOL BOARDS FOUNDATION EIN 94-1623582 · last filed 990 for 2025
- BRYTE CHRISTIAN ACADEMY EIN 47-4772325 · last filed 990 for 2020
- JAMES MARSHALL PARENT NURSERY SCHOOL EIN 94-3306638 · last filed 990-EZ for 2025
- PARENT BOOSTER USA INC EIN 83-4248438 · last filed 990-EZ for 2025
- BRIDGEWAY ISLAND ELEMENTARY SCHOOL PARENT TEACHER ORGANIZATION EIN 27-3465329 · last filed 990-EZ for 2025
- JUMPSTART DESIGNERS EIN 87-1738568 · last filed 990-N for 2025
- STONEGATE ELEMENTARY SCHOOL PARENT TEACHER ORGANIZATION EIN 80-0676466 · last filed 990-EZ for 2025