Nonprofit · EIN 41-1996847
GLOBAL DEVELOPMENT SERVICES INC
Tax-exempt · SPICER, MN 56288
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $20,711 | $29,050 | -$8,339 | $553,970 | $0 | $553,970 |
| December 31, 2024 | 990 | $13,663 | $1,521 | $12,142 | $562,309 | $0 | $562,309 |
| December 31, 2023 | 990 | $167,525 | $114,440 | $53,085 | $550,167 | $0 | $550,167 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $20,711
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $27,300
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $725
- Program services (functional)
- $27,300
- Management and general (functional)
- $1,750
Balance sheet and other
- Total assets, start of year
- $562,309
- Total assets, end of year
- $553,970
- Total liabilities, end of year
- $0
- Net assets, end of year
- $553,970
- Publicly traded securities
- $551,591
- Net assets without donor restrictions
- $553,970
- Gross receipts
- $20,711
- Employees
- 0
- Volunteers
- 4
- Year formed
- 2001
- State of legal domicile
- MN
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 |
|---|---|---|---|
| HEATHER CARVER | PRESIDENT Trustee or director, Officer | 1 | $0 |
| ROBERT ROGUSKE | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| JEFF ROGUSKE | TREASURER Trustee or director, Officer | 1 | $0 |
| WILLIAM ROGUSKE | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HEATHER CARVER | PRESIDENT Trustee or director, Officer | 1 | $0 |
| JEFF ROGUSKE | TREASURER Trustee or director, Officer | 1 | $0 |
| ROBERT ROGUSKE | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| WILLIAM ROGUSKE | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HEATHER CARVER | PRESIDENT Trustee or director, Officer | 1 | $0 |
| JEFF ROGUSKE | TREASURER Trustee or director, Officer | 1 | $0 |
| ROBERT ROGUSKE | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| WILLIAM ROGUSKE | DIRECTOR Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 398, SPICER, MN 56288-0398
- In care of
- % FREDERICK R ROGUSKE
- Principal officer (990 for 2025)
- HEATHER CARVER, PO BOX 398, SPICER, MN 56288
- Signed the 990
- HEATHER CARVER, PRESIDENT
- Phone
- (320) 796-0114
- Return prepared by
- CONWAY DEUTH & SCHMIESING PLLP
Mission
TO PROMOTE THE DEVELOPMENT OF AND TO PROVIDE SOCIAL AND FINANCIAL SUPPORT TO CHILDREN'S HOMES, SCHOOLS AND MEDICAL FACILITIES WITHIN AND WITHOUT THE U.S.
Program accomplishments
- PROVIDED SOCIAL AND FINANCIAL AID TO CHILDREN'S HOMES, SCHOOLS, AND MEDICAL FACILITIES FOR THE UNDERPRIVILEGED IN GUATEMALA. WORKING TOWARD THE CONSTRUCTION OF A VOCATIONAL SCHOOL IN THE REGION.Expenses $3,500 · grants $3,500
- PROVIDING ASSISTANCE TO QUALIFIED LOCAL PUBLIC CHARITIES.Expenses $23,800 · grants $23,800
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 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
- 41-1996847
- 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
- 2001
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- International, foreign affairs and national security (Q12)
- Assets (IRS master file)
- $553,970
- Income (IRS master file)
- $20,711
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $20,711 | $29,050 | $553,970 | IRS |
| 990 | December 2024 | $13,663 | $1,521 | $562,309 | IRS |
| 990 | December 2023 | $167,525 | $114,440 | $550,167 | XML |
| 990 | December 2022 | $139,263 | $213,937 | $565,710 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | 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 41-1996847).
Questions about GLOBAL DEVELOPMENT SERVICES INC
- What is the EIN of GLOBAL DEVELOPMENT SERVICES INC?
- The employer identification number (EIN) of GLOBAL DEVELOPMENT SERVICES INC is 41-1996847.
- Is GLOBAL DEVELOPMENT SERVICES INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2001.
- Are donations to GLOBAL DEVELOPMENT SERVICES INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does GLOBAL DEVELOPMENT SERVICES INC file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of GLOBAL DEVELOPMENT SERVICES 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 GLOBAL DEVELOPMENT SERVICES INC 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 GLOBAL DEVELOPMENT SERVICES INC?
- The 990 for the year ended December 31, 2025 names HEATHER CARVER.
- Who are the officers and directors of GLOBAL DEVELOPMENT SERVICES INC?
- The 990 for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does GLOBAL DEVELOPMENT SERVICES INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $20,711, expenses of $29,050 and total assets of $553,970 at year end.
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