Nonprofit · EIN 46-4657550
MAKING CHANGE 4 DROWNING PREVENTION
Tax-exempt · DELTONA, FL 32738
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $12,248 | $10,767 | $1,481 | $0 | – | $1,481 |
| December 31, 2024 | 990-EZ | – | $4,185 | – | $1,018 | – | -$2,865 |
| December 31, 2023 | 990-EZ | $0 | – | – | $0 | – | $0 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $12,248
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $10,581
- Other expenses
- $186
Balance sheet and other
- Total assets, start of year
- $0
- Total assets, end of year
- $0
- Total liabilities, end of year
- –
- Net assets, end of year
- $1,481
- Gross receipts
- $12,248
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 |
|---|---|---|---|
| TAMMIE CUMMINS | PRESIDENT | 10 | $0 |
990-EZ for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LACEY LASSITER | PRESIDENT | 2 | $0 |
990-EZ for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LACEY LASSITER | VICE PRESIDENT | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 455 SHERYL DR, DELTONA, FL 32738-8444
- In care of
- % BOCO SALON
- Mailing address (990-N for 2021)
- 440 WEST NEW YORK AVE, DELAND FL 32720
- Principal officer (990-N for 2021)
- JAMES PEARY, 440 W NEW YORK AVE, DELAND FL 32720
- Signed the 990-EZ
- TAMMIE, OWNER
- Phone
- (407) 687-1812
- Return prepared by
- Cummins Financial Services
Mission
PROVIDE DROWNING PREVENTION LESSONS TO CHILDREN
Program accomplishments
- WE PROVIDE FUNDING FOR CHILDREN WITH DISABILITIES & FOSTER CHILDREN FOR DROWNING PREVENTIONgrants $6,475
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
- 46-4657550
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2015
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Public safety, disaster preparedness and relief (M99)
- Assets (IRS master file)
- $1,481
- Income (IRS master file)
- $12,248
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $12,248 | $10,767 | $0 | XML |
| 990-EZ | December 2024 | – | $4,185 | $1,018 | XML |
| 990-EZ | December 2023 | $0 | $0 | $0 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-N for 2021 Officer: JAMES PEARY | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: JAMES PEARY | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2019 | – | – | – | 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 46-4657550).
Questions about MAKING CHANGE 4 DROWNING PREVENTION
- What is the EIN of MAKING CHANGE 4 DROWNING PREVENTION?
- The employer identification number (EIN) of MAKING CHANGE 4 DROWNING PREVENTION is 46-4657550.
- Is MAKING CHANGE 4 DROWNING PREVENTION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2015.
- Are donations to MAKING CHANGE 4 DROWNING PREVENTION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MAKING CHANGE 4 DROWNING PREVENTION file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of MAKING CHANGE 4 DROWNING PREVENTION 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 MAKING CHANGE 4 DROWNING PREVENTION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of MAKING CHANGE 4 DROWNING PREVENTION?
- The 990-N for 2021 names JAMES PEARY.
- Who are the officers and directors of MAKING CHANGE 4 DROWNING PREVENTION?
- The 990-EZ for the year ended December 31, 2025 lists 1 person; 0 received compensation from the organization.
- How much revenue does MAKING CHANGE 4 DROWNING PREVENTION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $12,248, expenses of $10,767 and total assets of $0 at year end.
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