Nonprofit · EIN 31-1734847
WORLDWIDE SMALL CHANGE FOUNDATION INC
Tax-exempt · WASHINGTON, DC 20037
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $417,164 | $413,096 | $4,068 | $3,482,567 | $0 | $3,482,567 |
| December 31, 2024 | 990-PF | $320,549 | $379,348 | -$58,799 | $3,478,499 | $0 | $3,478,499 |
| December 31, 2023 | 990-PF | $192,744 | $315,886 | -$123,142 | $3,537,298 | $0 | $3,537,298 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $23,688
- Dividends
- $100,241
- Net gain from sales of assets
- $293,235
Expenses
- Grants and similar amounts paid
- $328,500
- Compensation of officers, directors and key employees
- $32,817
- Disbursements for charitable purposes
- $353,113
- Excise tax on investment income
- $4,753
Balance sheet and other
- Total assets, start of year
- $3,478,499
- Total assets, end of year
- $3,482,567
- Total liabilities, end of year
- $0
- Net assets, end of year
- $3,482,567
- Fair market value of assets
- $6,739,699
- Qualifying distributions
- $353,113
- Net investment income
- $393,476
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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROY L KAUFMANN 2300 N ST NW, WASHINGTON, DC 20037 | Executive Dir. | 1 | $32,817 |
| JAMES G HARPER 20 BABBS HOLLOW RD, GREENVILLE, SC 29607 | President & Dir | 0 | $0 |
| TODD E HARPER 1107 TURKEY POINT RD, EDGEWATER, MD 21037 | Director | 0 | $0 |
| CAROLINA FREUND 227 PALMETTO BLUFF ROAD, BLUFFTON, SC 29910 | Director | 0 | $0 |
990-PF for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROY L KAUFMANN 2300 N ST NW, WASHINGTON, DC 20037 | Executive Dir. | 1 | $30,727 |
| JAMES G HARPER 20 BABBS HOLLOW RD, GREENVILLE, SC 29607 | President & Dir | 0 | $0 |
| TODD E HARPER 1107 TURKEY POINT RD, EDGEWATER, MD 21037 | Director | 0 | $0 |
| CAROLINA FREUND 227 PALMETTO BLUFF ROAD, BLUFFTON, SC 29910 | Director | 0 | $0 |
990-PF for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROY L KAUFMANN 2300 N ST NW, WASHINGTON, DC 20037 | Executive Dir. | 1 | $25,548 |
| JAMES G HARPER 48 OAK POND PASSAGE, BEAUFORT, SC 29906 | President & Dir | 0 | $0 |
| TODD E HARPER 1107 TURKEY POINT RD, EDGEWATER, MD 21037 | Director | 0 | $0 |
| CAROLINA FREUND 227 PALMETTO BLUFF ROAD, BLUFFTON, SC 29910 | Director | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 2300 N ST NW, WASHINGTON, DC 20037-1122
- In care of
- % BDO USA LLP
- Signed the 990-PF
- ROY L KAUFMANN, Secretary/Treas
- Phone
- (202) 457-6710
- Return prepared by
- KETTER SHEPPARD & JACKSON LLP
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 31-1734847
- 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
- 2001
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20)
- Assets (IRS master file)
- $3,482,567
- Income (IRS master file)
- $417,164
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $417,164 | $413,096 | $3,482,567 | XML |
| 990-PF | December 2024 | $320,549 | $379,348 | $3,478,499 | IRS |
| 990-PF | December 2023 | $192,744 | $315,886 | $3,537,298 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | 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 31-1734847).
Questions about WORLDWIDE SMALL CHANGE FOUNDATION INC
- What is the EIN of WORLDWIDE SMALL CHANGE FOUNDATION INC?
- The employer identification number (EIN) of WORLDWIDE SMALL CHANGE FOUNDATION INC is 31-1734847.
- Is WORLDWIDE SMALL CHANGE FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2001.
- Are donations to WORLDWIDE SMALL CHANGE FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does WORLDWIDE SMALL CHANGE FOUNDATION INC file?
- Form 990-PF. Private foundations file every year.
- When is the next return of WORLDWIDE SMALL CHANGE FOUNDATION INC 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 WORLDWIDE SMALL CHANGE FOUNDATION INC 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 WORLDWIDE SMALL CHANGE FOUNDATION INC?
- The 990-PF for the year ended December 31, 2025 lists 4 people; 1 received compensation from the organization, the highest $32,817 (ROY L KAUFMANN, Executive Dir.).
- How much revenue does WORLDWIDE SMALL CHANGE FOUNDATION INC have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $417,164, expenses of $413,096 and total assets of $3,482,567 at year end.
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