Nonprofit · EIN 38-2932594
LUDINGTON AREA CATHOLIC EDUCATION FOUNDATION
Tax-exempt · LUDINGTON, MI 49431
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $228,124 | $207,001 | $21,123 | $1,683,877 | $0 | $1,683,877 |
| December 31, 2024 | 990 | $216,565 | $184,903 | $31,662 | $1,663,771 | $1,017 | $1,662,754 |
| December 31, 2023 | 990 | $212,442 | $148,285 | $64,157 | $1,632,092 | $1,000 | $1,631,092 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $132,200
- Program service revenue
- $0
- Investment income
- $94,924
- Other revenue
- $1,000
Expenses
- Grants and similar amounts paid
- $204,500
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $204,500
- Management and general (functional)
- $2,501
Balance sheet and other
- Total assets, start of year
- $1,663,771
- Total assets, end of year
- $1,683,877
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,683,877
- Publicly traded securities
- $621,000
- Gross receipts
- $228,124
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1988
- State of legal domicile
- MI
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jessica Karboske | Director Trustee or director | 0 | $0 |
| Father Wayne Wheeler | Ex Officio Trustee or director | 0 | $0 |
| Charles Keller | Director Trustee or director, Officer | 0 | $0 |
| Jim Scatena | Director Trustee or director | 0 | $0 |
| Julie Sarto | Director Trustee or director | 0 | $0 |
| John R Bulger | Secretary Trustee or director, Officer | 0.25 | $0 |
| Geralyn Claire | Director Trustee or director | 0 | $0 |
| Rick Deering | Vice President Trustee or director, Officer | 0 | $0 |
| John Fellows | Director Trustee or director | 0 | $0 |
| Fabian Knizacky | Treasurer Trustee or director, Officer | 0.5 | $0 |
| Mike O'Brien | Director Trustee or director | 0 | $0 |
| Timothy O'Callaghan | President Trustee or director | 0 | $0 |
| Joseph Grierson | Director Trustee or director | 0 | $0 |
| Sharon Seidel | Director Trustee or director | 0 | $0 |
| Mandy Fort | Ex Officio Trustee or director | 0 | $0 |
2 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Steve Urka | Ex Officio Trustee or director | 0 | $0 |
| Jan Bigalke | Ex Officio Trustee or director | 0 | $0 |
990 for the year ended December 31, 2024: 15 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jessica Karboske | Director Trustee or director | 0 | $0 |
| Father Wayne Wheeler | Ex Officio Trustee or director | 0 | $0 |
| Charles Keller | Director Trustee or director, Officer | 0 | $0 |
| Jim Scatena | Director Trustee or director | 0 | $0 |
| Julie Sarto | Director Trustee or director | 0 | $0 |
| John R Bulger | Secretary Trustee or director, Officer | 0.25 | $0 |
| Geralyn Claire | Director Trustee or director | 0 | $0 |
| Rick Deering | Vice President Trustee or director, Officer | 0 | $0 |
| John Fellows | Director Trustee or director | 0 | $0 |
| Fabian Knizacky | Treasurer Trustee or director, Officer | 0.5 | $0 |
| Mike O'Brien | Director Trustee or director | 0 | $0 |
| Timothy O'Callaghan | President Trustee or director | 0 | $0 |
| Joseph Grierson | Director Trustee or director | 0 | $0 |
| Sharon Seidel | Director Trustee or director | 0 | $0 |
| Mandy Fort | Ex Officio Trustee or director | 0 | $0 |
990 for the year ended December 31, 2023: 14 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jessica Karboske | Director Trustee or director | 0 | $0 |
| Father Wayne Wheeler | Ex Officio Trustee or director | 0 | $0 |
| Charles Keller | Director Trustee or director, Officer | 0 | $0 |
| Jim Scatena | Director Trustee or director | 0 | $0 |
| Julie Sarto | Director Trustee or director | 0 | $0 |
| John R Bulger | Secretary Trustee or director, Officer | 0.25 | $0 |
| Geralyn Claire | Director Trustee or director | 0 | $0 |
| Rick Deering | Vice President Trustee or director, Officer | 0 | $0 |
| John Fellows | Director Trustee or director | 0 | $0 |
| Fabian Knizacky | Treasurer Trustee or director, Officer | 0.5 | $0 |
| Mike O'Brien | Director Trustee or director | 0 | $0 |
| Timothy O'Callaghan | President Trustee or director | 0 | $0 |
| Joseph Grierson | Director Trustee or director | 0 | $0 |
| Sharon Seidel | Director Trustee or director | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 142, LUDINGTON, MI 49431-0142
- In care of
- % FABIAN LUKE KNIZACKY
- Principal officer (990 for 2025)
- Fabian Luke Knizacky, 4931 S Pere Marquette Highway, Ludington, MI 49431
- Signed the 990
- Fabian Luke Knizacky, Treasurer
- Phone
- (231) 690-8159
Mission
To provide financial support to St. Simon Catholic Churchs school Ludington Area Catholic School which offers education for students in grades K through 8th.
Program accomplishments
- Grants paid to Ludington Area Catholic School for general school operations.Expenses $118,050
- Grants paid to Ludington Area Catholic Schools for Tuition waivers granted by the Schools Board of Education.Expenses $72,300
- Grants made to St. Simon Church for Faith Formation.Expenses $11,150
- College scholarships of 1,000 each awarded to three graduates of Ludington Area Catholic School.Expenses $3,000
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 | 990 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
- 38-2932594
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Supporting organization (509(a)(3))
- Exempt since
- 1990
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B110)
- Group exemption
- 0928: UNITED STATES CATHOLIC CONFERENCE
- Assets (IRS master file)
- $1,683,877
- Income (IRS master file)
- $228,124
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $228,124 | $207,001 | $1,683,877 | IRS |
| 990 | December 2024 | $216,565 | $184,903 | $1,663,771 | IRS |
| 990 | December 2023 | $212,442 | $148,285 | $1,632,092 | XML |
| 990 | December 2022 | $1,414,753 | $162,428 | $1,567,185 | IRS |
| 990-EZ | 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 38-2932594).
Questions about LUDINGTON AREA CATHOLIC EDUCATION FOUNDATION
- What is the EIN of LUDINGTON AREA CATHOLIC EDUCATION FOUNDATION?
- The employer identification number (EIN) of LUDINGTON AREA CATHOLIC EDUCATION FOUNDATION is 38-2932594.
- Is LUDINGTON AREA CATHOLIC EDUCATION FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1990.
- Which annual return does LUDINGTON AREA CATHOLIC EDUCATION FOUNDATION 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 LUDINGTON AREA CATHOLIC EDUCATION 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 LUDINGTON AREA CATHOLIC EDUCATION FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of LUDINGTON AREA CATHOLIC EDUCATION FOUNDATION?
- The 990 for the year ended December 31, 2025 names Fabian Luke Knizacky.
- Who are the officers and directors of LUDINGTON AREA CATHOLIC EDUCATION FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 17 people; 0 received compensation from the organization.
- How much revenue does LUDINGTON AREA CATHOLIC EDUCATION FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $228,124, expenses of $207,001 and total assets of $1,683,877 at year end.
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