Nonprofit · EIN 82-2697703
TOSA FOUNDATION
Tax-exempt · SAN ANTONIO, TX 78240
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $5,027,813 | $74,027 | $4,953,786 | $5,136,939 | $0 | $5,136,939 |
| December 31, 2024 | 990 | $36,125 | $4,797 | $31,328 | $183,489 | $0 | $183,489 |
| December 31, 2023 | 990 | $8,775 | $0 | $8,775 | $152,161 | $0 | $152,161 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $5,025,982
- Program service revenue
- $0
- Investment income
- $1,831
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $71,335
- Accounting fees
- $2,600
- Program services (functional)
- $59,221
- Management and general (functional)
- $14,806
Balance sheet and other
- Total assets, start of year
- $183,489
- Total assets, end of year
- $5,136,939
- Total liabilities, end of year
- $0
- Net assets, end of year
- $5,136,939
- Publicly traded securities
- $3,999,297
- Gross receipts
- $5,027,813
- Employees
- 0
- Volunteers
- 4
- Year formed
- 2017
- State of legal domicile
- TX
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 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| JOSEPH NESPRAL | EX-OFFICIO [THRU 7/24/25] Trustee or director | 1 | $0 | $439,644 | $19,821 |
| MARILOU A DONLEY | VICE PRESIDENT [THRU 7/24/25] Trustee or director, Officer | 1 | $0 | $318,198 | $25,294 |
| BRUCE MITCHELL | BOARD MEMBER Trustee or director | 1 | $0 | $0 | $0 |
| KERMIT SPEEG | BOARD MEMBER [THRU 11/2025] Trustee or director | 1 | $0 | $0 | $0 |
| LARRY EISENBERG | CHAIR [THRU 11/2025] Trustee or director, Officer | 1 | $0 | $0 | $0 |
| KERMIT SPEEG | CHAIR [FROM 11/2025] Trustee or director, Officer | 1 | $0 | $0 | $0 |
| JENNIFER MILTON | SECRETARY Trustee or director, Officer | 1 | $0 | $0 | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| JOSEPH NESPRAL | DIRECTOR/PRESIDENT Trustee or director, Officer | 5 | $0 | $380,279 | $20,842 |
| MARILOU A DONLEY | DIRECTOR/VICE PRESIDENT Trustee or director, Officer | 5 | $0 | $265,663 | $25,176 |
| JENNIFER MILTON | DIRECTOR/SECRETARY Trustee or director, Officer | 5 | $0 | $0 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| JOSEPH NESPRAL | DIRECTOR/PRESIDENT Trustee or director, Officer | 5 | $0 | $431,984 | $19,440 |
| MARILOU A DONLEY | DIRECTOR/VICE PRESIDENT Trustee or director, Officer | 5 | $0 | $312,751 | $24,264 |
| LUKE SHEN MD | DIRECTOR Trustee or director | 5 | $0 | $168,000 | $0 |
| JENNIFER MILTON | DIRECTOR/SECRETARY Trustee or director, Officer | 5 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 8632 FREDERICKSBURG RD STE 221, SAN ANTONIO, TX 78240-1266
- Principal officer (990 for 2025)
- BROOKE PERUCKI, 8632 FREDERICKSBURG RD 221, SAN ANTONIO, TX 78240
- Signed the 990
- BROOKE PERUCKI, EXECUTIVE DIRECTOR
- Phone
- (726) 234-6910
- Website
- VIDALEGACY.ORG
- Return prepared by
- CHERRY BEKAERT ADVISORY LLC
Mission
VIDA LEGACY FOUNDATION IS DEDICATED TO HONORING THE GIFT OF LIFE THROUGH EDUCATION, OUTREACH, AND COMPASSIONATE SUPPORT FOR SOUTH TEXAS FAMILIES AFFECTED BY ORGAN DONATION. WE STRIVE TO ENSURE ORGAN DONATION IS UNDERSTOOD, VALUED, AND EMBRACED WHILE CONNECTING FAMILIES TO MEANINGFUL RESOURCES AND COMMUNITY.
Program accomplishments
- DURING THE REPORTING PERIOD, VIDA LEGACY FOUNDATION FOCUSED PRIMARILY ON ESTABLISHING THE ORGANIZATIONAL INFRASTRUCTURE NECESSARY TO SUPPORT FUTURE CHARITABLE PROGRAMMING. THE FOUNDATION DEVELOPED ITS GOVERNANCE STRUCTURE, ADOPTED OPERATIONAL POLICIES AND PROCEDURES, ESTABLISHED FINANCIAL AND ADMINISTRATIVE SYSTEMS, SECURED OFFICE SPACE AND TECHNOLOGY, CREATED BRANDING AND COMMUNICATIONS MATERIALS, AND BUILT PARTNERSHIPS WITH HEALTHCARE ORGANIZATIONS AND COMMUNITY STAKEHOLDERS THROUGHOUT SOUTH TEXAS.IN ADDITION, THE FOUNDATION DESIGNED ITS INITIAL CHARITABLE PROGRAMS, DEVELOPED ELIGIBILITY CRITERIA AND APPLICATION PROCESSES, IDENTIFIED PILOT HOSPITAL PARTNERS, ESTABLISHED FINANCIAL ASSISTANCE GUIDELINES, AND CREATED PROCEDURES FOR PROGRAM IMPLEMENTATION, EVALUATION, AND REPORTING.DIRECT PROGRAM SERVICES HAD NOT OFFICIALLY COMMENCED DURING THIS REPORTING PERIOD. THE FOUNDATION ANTICIPATES LAUNCHING ITS PILOT FAMILY ASSISTANCE PROGRAM IN LATE 2026, INITIALLY PARTNERING WITH THREE HOSPITALS TO PROVIDE FINANCIAL ASSISTANCE AND SUPPORTIVE RESOURCES TO FAMILIES IMPACTED BY ORGAN DONATION. THESE ORGANIZATIONAL DEVELOPMENT ACTIVITIES WERE ESSENTIAL TO ENSURING THAT FUTURE CHARITABLE PROGRAMS ARE SUSTAINABLE, COMPLIANT, AND CAPABLE OF DELIVERING MEANINGFUL IMPACT TO THE COMMUNITIES THE FOUNDATION SERVES.Expenses $59,221
What it must file and when
IRS records say it files Form 990. The IRS master file lists the 990-N (e-Postcard), most likely because of 990-Ns filed under this EIN; its own returns are e-filed. 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 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 82-2697703
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Supporting organization, Type I
- Donations deductible (Pub 78)
- Supporting organization, 50% limit
- Exempt since
- 2018
- Accounting year ends
- December
- Files
- Form 990
- Category (NTEE)
- Health care (E11)
- Assets (IRS master file)
- $183,489
- Income (IRS master file)
- $36,125
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $5,027,813 | $74,027 | $5,136,939 | XML |
| 990 | December 2024 | $36,125 | $4,797 | $183,489 | XML |
| 990 | December 2023 | $8,775 | $0 | $152,161 | XML |
| 990 | December 2022 | $10,834 | $1,850 | $143,386 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | 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 82-2697703).
Questions about TOSA FOUNDATION
- What is the EIN of TOSA FOUNDATION?
- The employer identification number (EIN) of TOSA FOUNDATION is 82-2697703.
- Is TOSA FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2018.
- Are donations to TOSA FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Supporting organization, 50% limit).
- Which annual return does TOSA FOUNDATION file?
- Form 990. The IRS master file lists the 990-N (e-Postcard), most likely because of 990-Ns filed under this EIN; its own returns are e-filed.
- When is the next return of TOSA 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 TOSA FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of TOSA FOUNDATION?
- The 990 for the year ended December 31, 2025 names BROOKE PERUCKI.
- Who are the officers and directors of TOSA FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does TOSA FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $5,027,813, expenses of $74,027 and total assets of $5,136,939 at year end.
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