Nonprofit · EIN 41-1635764
CHARLES PIPER COST FOUNDATION
Tax-exempt · BERKELEY, CA 94705
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $51,422 | $63,781 | -$12,359 | $538,075 | $18,080 | $519,995 |
| December 31, 2024 | 990-PF | $61,501 | $67,077 | -$5,576 | $559,677 | $66,088 | $493,589 |
| December 31, 2023 | 990-PF | $54,149 | $63,593 | -$9,444 | $558,065 | $58,900 | $499,165 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $39,428
- Interest
- $14
- Net gain from sales of assets
- $11,980
Expenses
- Grants and similar amounts paid
- $62,200
- Disbursements for charitable purposes
- $62,200
- Excise tax on investment income
- $715
Balance sheet and other
- Total assets, start of year
- $559,677
- Total assets, end of year
- $538,075
- Total liabilities, end of year
- $18,080
- Net assets, end of year
- $519,995
- Fair market value of assets
- $1,247,674
- Qualifying distributions
- $62,200
- Net investment income
- $51,422
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 |
|---|---|---|---|
| DAVID W COST JR 2950 AVALON AVE, BERKELEY, CA 94705 | Trustee | 0.25 | $0 |
990-PF for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID W COST JR 2950 AVALON AVE, BERKELEY, CA 94705 | Trustee | 0.25 | $0 |
990-PF for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| David W Cost Jr 2950 Avalon Ave, Berkeley, CA 94705 | Trustee | 0.25 | $0 |
| David W Cost Sr 396 Circle Drive, Santa Fe, NM 87501 | Trustee | 0.25 | $0 |
Address and contacts
- Address (IRS master file)
- 2950 AVALON AVE, BERKELEY, CA 94705-1448
- Signed the 990-PF
- DAVID W COST JR, Trustee
- Phone
- (415) 613-3458
- Return prepared by
- COOPER & VOGELHEIM LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 41-1635764 or by the name CHARLES PIPER COST 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 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
- 41-1635764
- 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
- 1989
- Accounting year ends
- December
- Files
- Form 990-PF
- Assets (IRS master file)
- $538,075
- Income (IRS master file)
- $60,435
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $51,422 | $63,781 | $538,075 | IRS |
| 990-PF | December 2024 | $61,501 | $67,077 | $559,677 | XML |
| 990-PF | December 2023 | $54,149 | $63,593 | $558,065 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | 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 41-1635764).
Questions about CHARLES PIPER COST FOUNDATION
- What is the EIN of CHARLES PIPER COST FOUNDATION?
- The employer identification number (EIN) of CHARLES PIPER COST FOUNDATION is 41-1635764.
- Is CHARLES PIPER COST FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1989.
- Are donations to CHARLES PIPER COST FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does CHARLES PIPER COST FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of CHARLES PIPER COST 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 CHARLES PIPER COST FOUNDATION 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 CHARLES PIPER COST FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 1 person; 0 received compensation from the organization.
- How much revenue does CHARLES PIPER COST FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $51,422, expenses of $63,781 and total assets of $538,075 at year end.
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