Nonprofit · EIN 46-5208371
PETER LUCE FOUNDATION
Tax-exempt · SAINT HELENA, CA 94574
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $343,510 | $374,529 | -$31,019 | $4,833,870 | $32,776 | $4,801,094 |
| December 31, 2024 | 990-PF | $266,663 | $359,983 | -$93,320 | $4,869,875 | $37,762 | $4,832,113 |
| December 31, 2023 | 990-PF | $278,327 | $479,192 | -$200,865 | $4,993,804 | $68,371 | $4,925,433 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $4,050
- Dividends
- $166,016
- Net gain from sales of assets
- $173,444
Expenses
- Grants and similar amounts paid
- $320,000
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $320,000
- Excise tax on investment income
- $3,961
Balance sheet and other
- Total assets, start of year
- $4,869,875
- Total assets, end of year
- $4,833,870
- Total liabilities, end of year
- $32,776
- Net assets, end of year
- $4,801,094
- Fair market value of assets
- $7,939,210
- Qualifying distributions
- $320,000
- Net investment income
- $339,460
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 |
|---|---|---|---|
| CLARE LUCE ABBEY 2893 ST HELENA HWY NORTH, ST HELENA, CA 94574 | PRESIDENT | 0 | $0 |
| CHRISTENA LUCE MCNICOL 305 OAKLEY COURT, MILL NECK, NY 11765 | VICE PRESIDENT | 0 | $0 |
| MEREDITH LUCE 2 PRESTBURY LANE, SAVANNAH, GA 31411 | TREASURER | 0 | $0 |
990-PF for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CLARE LUCE ABBEY 2893 ST HELENA HWY NORTH, ST HELENA, CA 94574 | PRESIDENT | 0 | $0 |
| CHRISTENA LUCE MCNICOL 305 OAKLEY COURT, MILL NECK, NY 11765 | VICE PRESIDENT | 0 | $0 |
| MEREDITH LUCE 2 PRESTBURY LANE, SAVANNAH, GA 31411 | TREASURER | 0 | $0 |
990-PF for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CLARE LUCE ABBEY 2893 ST HELENA HWY NORTH, ST HELENA, CA 94574 | PRESIDENT | 0 | $0 |
| CHRISTENA LUCE MCNICOL 305 OAKLEY COURT, MILL NECK, NY 11765 | VICE PRESIDENT | 0 | $0 |
| MEREDITH LUCE 2 PRESTBURY LANE, SAVANNAH, GA 31411 | TREASURER | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 2893 SAINT HELENA HWY N, SAINT HELENA, CA 94574-9655
- In care of
- % CLARE LUCE ABBEY
- Signed the 990-PF
- CLARE LUCE ABBEY, PRESIDENT
- Phone
- (303) 955-8507
- Return prepared by
- RIDGECREST ADVISORY LLC
California records
California keeps its own records of charities and corporations. Search them by EIN 46-5208371 or by the name PETER LUCE 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
- 46-5208371
- 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
- 2015
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T22)
- Assets (IRS master file)
- $4,833,870
- Income (IRS master file)
- $1,637,875
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $343,510 | $374,529 | $4,833,870 | XML |
| 990-PF | December 2024 | $266,663 | $359,983 | $4,869,875 | IRS |
| 990-PF | December 2023 | $278,327 | $479,192 | $4,993,804 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 2019 | – | – | – | IRS |
| 990-PF | 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 46-5208371).
Questions about PETER LUCE FOUNDATION
- What is the EIN of PETER LUCE FOUNDATION?
- The employer identification number (EIN) of PETER LUCE FOUNDATION is 46-5208371.
- Is PETER LUCE FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2015.
- Are donations to PETER LUCE FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does PETER LUCE FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of PETER LUCE 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 PETER LUCE 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 PETER LUCE FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does PETER LUCE FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $343,510, expenses of $374,529 and total assets of $4,833,870 at year end.
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