Nonprofit · EIN 48-6393036
SPC FOUNDATION
Also known as ROBERT STRANAHAN TTEE
Tax-exempt · LAS VEGAS, NV 89130
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $47,421 | $104,273 | -$56,852 | $441,409 | $4,472 | $436,937 |
| December 31, 2024 | 990-PF | $46,673 | $40,403 | $6,270 | $498,261 | $4,472 | $493,789 |
| December 31, 2023 | 990-PF | $22,079 | $13,961 | $8,118 | $492,522 | $5,003 | $487,519 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $18,595
- Interest
- $16
- Net gain from sales of assets
- $28,810
Expenses
- Grants and similar amounts paid
- $45,000
- Compensation of officers, directors and key employees
- $40,000
- Disbursements for charitable purposes
- $75,000
- Excise tax on investment income
- $499
Balance sheet and other
- Total assets, start of year
- $498,261
- Total assets, end of year
- $441,409
- Total liabilities, end of year
- $4,472
- Net assets, end of year
- $436,937
- Fair market value of assets
- $484,555
- Qualifying distributions
- $75,000
- Net investment income
- $47,421
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 |
|---|---|---|---|
| John D Coleman 4917 Glenarden Dr, Las Vegas, NV 89130 | President | 3 | $20,000 |
| Christopher Coleman 5717 Sovereign Way, Las Vegas, NV 89130 | Director | 3 | $20,000 |
| Stephanie Lee Stranahan 272 Vega Drive, Goleta, CA 93117 | Sec & Treas | 0 | $0 |
990-PF for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| John D Coleman 4917 Glenarden Dr, Las Vegas, NV 89130 | President | 1 | $0 |
| Stephanie Lee Stranahan 272 Vega Drive, Goleta, CA 93117 | Sec & Treas | 0 | $0 |
| Christopher Coleman 5717 Sovereign Way, Las Vegas, NV 89130 | Director | 0 | $0 |
990-PF for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| John D Coleman 4917 Glenarden Dr, Las Vegas, NV 89130 | President | 0 | $0 |
| Stephanie Lee Stranahan 272 Vega Drive, Goleta, CA 93117 | Sec & Treas | 0 | $0 |
| Christopher Coleman 5717 Sovereign Way, Las Vegas, NV 89130 | Director | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 4917 GLENARDEN DR, LAS VEGAS, NV 89130-0180
- Signed the 990-PF
- John Coleman, President
- Phone
- (435) 224-2245
- Return prepared by
- Rich Wightman & Co CPAs LLC
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
- 48-6393036
- 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
- 2004
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T22)
- Assets (IRS master file)
- $441,409
- Income (IRS master file)
- $273,937
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $47,421 | $104,273 | $441,409 | XML |
| 990-PF | December 2024 | $46,673 | $40,403 | $498,261 | XML |
| 990-PF | December 2023 | $22,079 | $13,961 | $492,522 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | 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 48-6393036).
Questions about SPC FOUNDATION
- What is the EIN of SPC FOUNDATION?
- The employer identification number (EIN) of SPC FOUNDATION is 48-6393036.
- Is SPC FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2004.
- Are donations to SPC FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does SPC FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of SPC 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 SPC 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 SPC FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 3 people; 2 received compensation from the organization, the highest $20,000 (John D Coleman, President).
- How much revenue does SPC FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $47,421, expenses of $104,273 and total assets of $441,409 at year end.
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