Nonprofit · EIN 47-2786826
SPIRITS UP CORP
Tax-exempt · GARDEN CITY, NY 11530
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-EZ | $92 | $5,841 | -$5,749 | $179,782 | – | $179,782 |
| December 31, 2023 | 990-EZ | $94 | $4,613 | -$4,519 | $185,531 | – | $185,531 |
Financial details: 990-EZ for the year ended December 31, 2024
Revenue
- Investment income
- $92
Expenses
- Grants and similar amounts paid
- $5,500
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $341
- Program services (functional)
- $5,500
Balance sheet and other
- Total assets, start of year
- $185,531
- Total assets, end of year
- $179,782
- Total liabilities, end of year
- –
- Net assets, end of year
- $179,782
- Cash, savings and investments
- $179,782
- Gross receipts
- $92
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LOUIS D'ANGELO | Director | 5 | $0 |
| CATHLEEN A HEALEY-FROSINA | President | 10 | $0 |
990-EZ for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LOUIS D'ANGELO | Director | 5 | $0 |
| CATHLEEN A HEALEY-FROSINA | President | 10 | $0 |
| JUDITH TEPPERBERG | Secretary | 10 | $0 |
| CARLOS STEVE MORALES | Director | 5 | $0 |
| FRANK X MCHUGH | Director | 5 | $0 |
| EVAN PUCHALSKY | Vice President | 5 | $0 |
| JEFFERY KATZ | Director | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 658 5TH PL S, GARDEN CITY, NY 11530-5502
- Signed the 990-EZ
- CATHLEEN A HEALEY-FROSINA, President
- Phone
- (516) 486-4031
- Website
- WWW.SPIRITSUP.ORG
- Return prepared by
- HUM & JACOBY LLP
Mission
TO RAISE AWARENESS AND FUNDS FOR RARE CANCER AND AUTISM RESEARCH.
Program accomplishments
- THE ORGANIZATION RAISES AWARENESS AND FUNDS FOR RARE CANCER AND AUTISM RESEARCH.Expenses $5,500 · grants $5,500
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 | Not 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
- 47-2786826
- 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)
- Education (B12)
- Assets (IRS master file)
- $179,782
- Income (IRS master file)
- $92
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2024 | $92 | $5,841 | $179,782 | XML |
| 990-EZ | December 2023 | $94 | $4,613 | $185,531 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | 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 47-2786826).
Questions about SPIRITS UP CORP
- What is the EIN of SPIRITS UP CORP?
- The employer identification number (EIN) of SPIRITS UP CORP is 47-2786826.
- Is SPIRITS UP CORP tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2015.
- Are donations to SPIRITS UP CORP tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SPIRITS UP CORP file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of SPIRITS UP CORP due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SPIRITS UP CORP last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2024.
- Who are the officers and directors of SPIRITS UP CORP?
- The 990-EZ for the year ended December 31, 2024 lists 2 people; 0 received compensation from the organization.
- How much revenue does SPIRITS UP CORP have?
- On its 990-EZ for the year ended December 31, 2024 it reported revenue of $92, expenses of $5,841 and total assets of $179,782 at year end.
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