Nonprofit · EIN 84-4692633
FIRST RUNG PARTNERS
Tax-exempt · BEAUFORT, NC 28516
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $40,532 | $19,917 | $20,615 | $208,848 | $0 | $208,848 |
| December 31, 2024 | 990-PF | $70,385 | $14,006 | $56,379 | $188,233 | $0 | $188,233 |
| December 31, 2023 | 990-PF | $50,048 | $10,432 | $39,616 | $131,854 | $0 | $131,854 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $40,489
- Interest
- $43
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $984
Balance sheet and other
- Total assets, start of year
- $188,233
- Total assets, end of year
- $208,848
- Total liabilities, end of year
- $0
- Net assets, end of year
- $208,848
- Fair market value of assets
- $208,848
- Qualifying distributions
- $984
- Net investment income
- $43
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 |
|---|---|---|---|
| LAURA J S BENSON 304 ORANGE STREET, BEAUFORT, NC 28516 | PRESIDENT | 20 | $0 |
| WALTER J SLIVA JR 304 ORANGE STREET, BEAUFORT, NC 28516 | VICE PRESIDENT | 15 | $0 |
| KENDALL E SLIVA 902 BROAD STREET, BEAUFORT, NC 28516 | SECRETARY/TREASURER | 8 | $0 |
990-PF for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LAURA J S BENSON 304 ORANGE STREET, BEAUFORT, NC 28516 | PRESIDENT | 20 | $0 |
| WALTER J SLIVA JR 304 ORANGE STREET, BEAUFORT, NC 28516 | VICE PRESIDENT | 15 | $0 |
| KENDALL E SLIVA 902 BROAD STREET, BEAUFORT, NC 28516 | SECRETARY/TREASURER | 8 | $0 |
990-PF for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LAURA J S BENSON 304 ORANGE STREET, BEAUFORT, NC 28516 | PRESIDENT | 20 | $0 |
| WALTER J SLIVA JR 304 ORANGE STREET, BEAUFORT, NC 28516 | VICE PRESIDENT | 15 | $0 |
| KENDALL E SLIVA 902 BROAD STREET, BEAUFORT, NC 28516 | SECRETARY/TREASURER | 8 | $0 |
Address and contacts
- Address (IRS master file)
- 304 ORANGE ST, BEAUFORT, NC 28516-1821
- In care of
- % LAURA BENSON
- Signed the 990-PF
- LAURA BENSON, PRESIDENT
- Phone
- (919) 323-9870
- Website
- HTTPS://FIRSTRUNGFUND.ORG
- Return prepared by
- BERNARD ROBINSON & COMPANY LLP
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
- 84-4692633
- 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
- 2021
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Community improvement and capacity building (S43)
- Assets (IRS master file)
- $208,848
- Income (IRS master file)
- $40,532
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $40,532 | $19,917 | $208,848 | IRS |
| 990-PF | December 2024 | $70,385 | $14,006 | $188,233 | XML |
| 990-PF | December 2023 | $50,048 | $10,432 | $131,854 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | 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 84-4692633).
Questions about FIRST RUNG PARTNERS
- What is the EIN of FIRST RUNG PARTNERS?
- The employer identification number (EIN) of FIRST RUNG PARTNERS is 84-4692633.
- Is FIRST RUNG PARTNERS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
- Are donations to FIRST RUNG PARTNERS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does FIRST RUNG PARTNERS file?
- Form 990-PF. Private foundations file every year.
- When is the next return of FIRST RUNG PARTNERS 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 FIRST RUNG PARTNERS 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 FIRST RUNG PARTNERS?
- The 990-PF for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does FIRST RUNG PARTNERS have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $40,532, expenses of $19,917 and total assets of $208,848 at year end.
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All nonprofits in BEAUFORT · North Carolina · Community improvement and capacity building