Nonprofit · EIN 46-1014263
J W PATTERSON FOUNDATION INC
Tax-exempt · LEXINGTON, KY 40517
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $52 | $23,061 | -$23,009 | $274,177 | $0 | $274,177 |
| December 31, 2024 | 990-EZ | $5,055 | $25,409 | -$20,354 | $296,596 | $0 | $296,596 |
| December 31, 2023 | 990-EZ | $86,810 | $53,162 | $33,648 | $316,299 | $0 | $316,299 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Investment income
- $52
Expenses
- Grants and similar amounts paid
- $20,000
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $2,825
- Other expenses
- $236
Balance sheet and other
- Total assets, start of year
- $296,596
- Total assets, end of year
- $274,177
- Total liabilities, end of year
- $0
- Net assets, end of year
- $274,177
- Cash, savings and investments
- $267,677
- Gross receipts
- $52
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RUSTY HUBBARD | DIRECTOR | 0.25 | $0 |
| JEFF JONES | DIRECTOR | 0.25 | $0 |
| JOHN CAIN | DIRECTOR | 0.25 | $0 |
| JONATHAN MASSEY | DIRECTOR | 0.25 | $0 |
| TA MCKINNEY | DIRECTOR | 0.25 | $0 |
| CYRUS KIANI | DIRECTOR | 0.25 | $0 |
| TIM O'MERA | DIRECTOR | 0.25 | $0 |
| KAY ROLLINS | DIRECTOR | 0.25 | $0 |
| ELIZABETH PATTERSON | EXECUTIVE DIRECTOR | 15 | $0 |
| GIL SKILLMAN | PRESIDENT | 0.25 | $0 |
| HIRSH JAIN | SECRETARY | 0.25 | $0 |
| BILL SMELKO | TREASURER | 0.25 | $0 |
990-EZ for the year ended December 31, 2024: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RUSTY HUBBARD | DIRECTOR | 0.25 | $0 |
| JEFF JONES | DIRECTOR | 0.25 | $0 |
| JOHN CAIN | DIRECTOR | 0.25 | $0 |
| JONATHAN MASSEY | DIRECTOR | 0.25 | $0 |
| TA MCKINNEY | DIRECTOR | 0.25 | $0 |
| CYRUS KIANI | DIRECTOR | 0.25 | $0 |
| TIM O'MERA | DIRECTOR | 0.25 | $0 |
| KAY ROLLINS | DIRECTOR | 0.25 | $0 |
| ELIZABETH PATTERSON | EXECUTIVE DIRECTOR | 15 | $0 |
| GIL SKILLMAN | PRESIDENT | 0.25 | $0 |
| HIRSH JAIN | SECRETARY | 0.25 | $0 |
| BILL SMELKO | TREASURER | 0.25 | $0 |
990-EZ for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RUSTY HUBBARD | DIRECTOR | 0.25 | $0 |
| JEFF JONES | DIRECTOR | 0.25 | $0 |
| JOHN CAIN | DIRECTOR | 0.25 | $0 |
| JONATHAN MASSEY | DIRECTOR | 0.25 | $0 |
| TA MCKINNEY | DIRECTOR | 0.25 | $0 |
| CYRUS KIANI | DIRECTOR | 0.25 | $0 |
| TIM O'MERA | DIRECTOR | 0.25 | $0 |
| KAY ROLLINS | DIRECTOR | 0.25 | $0 |
| ELIZABETH PATTERSON | EXECUTIVE DIRECTOR | 15 | $0 |
| GIL SKILLMAN | PRESIDENT | 0.25 | $0 |
| HIRSH JAIN | SECRETARY | 0.25 | $0 |
| BILL SMELKO | TREASURER | 0.25 | $0 |
Address and contacts
- Address (IRS master file)
- 400 REDDING RD APT 9, LEXINGTON, KY 40517-2501
- In care of
- % JIM L FLEGLE
- Signed the 990-EZ
- ELIZABETH PATTERSON, PRESIDENT
- Phone
- (859) 621-3680
- Return prepared by
- YOUNG & WADLINGTON PLLC
Mission
OUR MISSION IS TO PROMOTE THE ACADEMIC STUDY OF PERSUASION, DEBATE, AND PUBLIC SPEAKING, THE MAJOR INSTRUMENTS FOR MAKING DECISIONS AND RESOLVING DIFFERENCES IN A FREE SOCIETY. THIS IS ACCOMPLISHED THROUGH SCHOLARSHIPS AND GRANTS TO DEBATE PROGRAMS, INSTITUTES, AND TOURNAMENTS.
Program accomplishments
- THE FELLOWS PROGRAM IS A MERIT-BASED PROGRAM HOSTED BY THE DIRECTOR OF DEBATE AT THE UNIVERSITY OF MICHIGAN GRANTING THE TOP 12 HIGH SCHOOL DEBATORS IN THE COUNTRY WITH FULL TUITION, ROOM AND BOARD TO ATTEND THE UNIVERSITY OF MICHIGAN'S 7-WEEK SUMMER CAMP.
- GRANTS FOR TWELVE HIGH SCHOOL STUDENTS THROUGH THE PATTERSON FELLOWS PROGRAM OR THE PATTERSON SCHOLARS PROGRAMS. THE PATTERSON FELLOWS PROGRAM IS A MERIT BASED PROGRAM. THE PATTERSON SCHOLARS PROGRAM IS A NEEDS BASED PROGRAM THAT PROVIDES SCHOLARSHIPS TO SUMMER DEBATE CAMPS.
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 46-1014263
- 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
- 2013
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Education (B12)
- Assets (IRS master file)
- $274,177
- Income (IRS master file)
- $52
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $52 | $23,061 | $274,177 | XML |
| 990-EZ | December 2024 | $5,055 | $25,409 | $296,596 | XML |
| 990-EZ | December 2023 | $86,810 | $53,162 | $316,299 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | 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 46-1014263).
Questions about J W PATTERSON FOUNDATION INC
- What is the EIN of J W PATTERSON FOUNDATION INC?
- The employer identification number (EIN) of J W PATTERSON FOUNDATION INC is 46-1014263.
- Is J W PATTERSON FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2013.
- Are donations to J W PATTERSON FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does J W PATTERSON FOUNDATION INC file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of J W PATTERSON 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 J W PATTERSON FOUNDATION INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of J W PATTERSON FOUNDATION INC?
- The 990-EZ for the year ended December 31, 2025 lists 12 people; 0 received compensation from the organization.
- How much revenue does J W PATTERSON FOUNDATION INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $52, expenses of $23,061 and total assets of $274,177 at year end.
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