Nonprofit · EIN 27-3495652
CAPSTONE M&S FOUNDATION
Tax-exempt · SAN JOSE, CA 95161
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990-PF | $14,921 | $5,492 | $9,429 | $106,304 | $0 | $106,304 |
| September 30, 2024 | 990-PF | $7,494 | $5,572 | $1,922 | $109,017 | $0 | $109,017 |
| September 30, 2023 | 990-PF | $1,090 | $4,848 | -$3,758 | $93,540 | $0 | $93,540 |
Financial details: 990-PF for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Dividends
- $586
- Interest
- $6,376
- Net gain from sales of assets
- $7,959
Expenses
- Grants and similar amounts paid
- $3,212
- Compensation of officers, directors and key employees
- $1,474
- Salaries, compensation and benefits (total)
- $0
- Disbursements for charitable purposes
- $2,280
- Excise tax on investment income
- $207
Balance sheet and other
- Total assets, start of year
- $109,017
- Total assets, end of year
- $106,304
- Total liabilities, end of year
- $0
- Net assets, end of year
- $106,304
- Fair market value of assets
- $106,304
- Qualifying distributions
- $2,280
- Net investment income
- $14,921
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 September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SHU HUI KO PO BOX 611265, SAN JOSE, CA 95161 | CFO | 2.5 | $1,470 |
| MINHORNG KO PO BOX 611265, SAN JOSE, CA 95161 | CEO | 1 | $4 |
990-PF for the year ended September 30, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SHU HUI KO PO BOX 611265, SAN JOSE, CA 95161 | CFO | 2.5 | $1,665 |
| MINHORNG KO PO BOX 611265, SAN JOSE, CA 95161 | CEO | 1 | $1 |
990-PF for the year ended September 30, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SHU HUI KO P O BOX 611265, SAN JOSE CA, CA 95161 | CFO | 2.5 | $1,300 |
| MINHORNG KO P O BOX 611265, SAN JOSE CA, CA 95161 | CEO | 1 | $1 |
Address and contacts
- Address (IRS master file)
- PO BOX 611265, SAN JOSE, CA 95161-1265
- In care of
- % SHUHUI KO
- Signed the 990-PF
- SHUHUI, CFO
- Phone
- (408) 660-6587
California records
California keeps its own records of charities and corporations. Search them by EIN 27-3495652 or by the name CAPSTONE M&S 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)
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 16, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 17, 2026 | 990-PF on file |
| 2023 | September 30, 2024 | February 18, 2025 | 990-PF on file |
IRS record
- EIN
- 27-3495652
- 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
- 2010
- Accounting year ends
- September
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20)
- Assets (IRS master file)
- $106,304
- Income (IRS master file)
- $21,436
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | September 2025 | $14,921 | $5,492 | $106,304 | XML |
| 990-PF | September 2024 | $7,494 | $5,572 | $109,017 | XML |
| 990-PF | September 2023 | $1,090 | $4,848 | $93,540 | XML |
| 990-PF | September 2022 | – | – | – | IRS |
| 990-PF | September 2021 | – | – | – | 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 27-3495652).
Questions about CAPSTONE M&S FOUNDATION
- What is the EIN of CAPSTONE M&S FOUNDATION?
- The employer identification number (EIN) of CAPSTONE M&S FOUNDATION is 27-3495652.
- Is CAPSTONE M&S FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2010.
- Are donations to CAPSTONE M&S FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does CAPSTONE M&S FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of CAPSTONE M&S FOUNDATION due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CAPSTONE M&S FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended September 2025.
- Who are the officers and directors of CAPSTONE M&S FOUNDATION?
- The 990-PF for the year ended September 30, 2025 lists 2 people; 2 received compensation from the organization, the highest $1,470 (SHU HUI KO, CFO).
- How much revenue does CAPSTONE M&S FOUNDATION have?
- On its 990-PF for the year ended September 30, 2025 it reported revenue of $14,921, expenses of $5,492 and total assets of $106,304 at year end.
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