Nonprofit · EIN 54-2018725
TIDAL W MCCOY FOUNDATION
Tax-exempt (reinstated) · GREAT FALLS, VA 22066
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $61,985 | $127,214 | -$65,229 | $742,954 | $0 | $742,954 |
| December 31, 2024 | 990-PF | $77,799 | $119,686 | -$41,887 | $808,183 | $0 | $808,183 |
| December 31, 2023 | 990-PF | $514,864 | $124,893 | $389,971 | $850,070 | $0 | $850,070 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $2,357
- Interest
- $12,799
- Net rental income
- $17,538
- Net gain from sales of assets
- $9,729
Expenses
- Grants and similar amounts paid
- $75,450
- Disbursements for charitable purposes
- $75,450
- Excise tax on investment income
- $590
Balance sheet and other
- Total assets, start of year
- $808,183
- Total assets, end of year
- $742,954
- Total liabilities, end of year
- $0
- Net assets, end of year
- $742,954
- Qualifying distributions
- $75,450
- Net investment income
- $61,985
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 |
|---|---|---|---|
| Tidal W McCoy 330 Chesapeake Drive, Great Falls, VA 22066 | Chairman | 10 | $0 |
| Tidal W McCoy II 1103 Patrick Henry Dr Apt S, Blacksburg, VA 24060 | Director | 0.1 | $0 |
| Larry S Hecker 6091 Golden Eagle Drive, Tucson, AZ 85750 | Director | 0.1 | $0 |
990-PF for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Tidal W McCoy 330 Chesapeake Drive, Great Falls, VA 22066 | Chairman | 10 | $0 |
| Tidal W McCoy II 1103 Patrick Henry Dr Apt S, Blacksburg, VA 24060 | Director | 0.1 | $0 |
| Larry S Hecker 6091 Golden Eagle Drive, Tucson, AZ 85750 | Director | 0.1 | $0 |
990-PF for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Tidal W McCoy 330 Chesapeake Drive, Great Falls, VA 22066 | Chairman | 10 | $0 |
| Tidal W McCoy II 1103 Patrick Henry Dr Apt S, Blacksburg, VA 24060 | Director | 0.1 | $0 |
| Larry S Hecker 6091 Golden Eagle Drive, Tucson, AZ 85750 | Director | 0.1 | $0 |
Address and contacts
- Address (IRS master file)
- 330 CHESAPEAKE DR, GREAT FALLS, VA 22066-3816
- In care of
- % TIDAL W MCCOY
- Signed the 990-PF
- Tidal W McCoy, Chairman
- Phone
- (703) 298-7315
- Return prepared by
- Rogers & Peters 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
- 54-2018725
- 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
- 2024
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Education (B12)
- Assets (IRS master file)
- $742,954
- Income (IRS master file)
- $505,424
Revocation and reinstatement
- Exemption revoked
- May 15, 2023
- Posted by the IRS
- August 14, 2023
- Reinstated
- Effective May 15, 2023
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $61,985 | $127,214 | $742,954 | IRS |
| 990-T | December 2025 | – | – | – | IRS |
| 990-PF | December 2024 | $77,799 | $119,686 | $808,183 | XML |
| 990-T | December 2024 | – | – | – | IRS |
| 990-PF | December 2023 | $514,864 | $124,893 | $850,070 | XML |
| 990-T | December 2023 | – | – | – | 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 54-2018725).
Questions about TIDAL W MCCOY FOUNDATION
- What is the EIN of TIDAL W MCCOY FOUNDATION?
- The employer identification number (EIN) of TIDAL W MCCOY FOUNDATION is 54-2018725.
- Is TIDAL W MCCOY FOUNDATION tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2023 and reinstated it effective May 15, 2023.
- Are donations to TIDAL W MCCOY FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does TIDAL W MCCOY FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of TIDAL W MCCOY 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 TIDAL W MCCOY 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 TIDAL W MCCOY FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does TIDAL W MCCOY FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $61,985, expenses of $127,214 and total assets of $742,954 at year end.
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