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Nonprofit · EIN 88-3232461

OVERFLOW FOUNDATION

Tax-exempt · LOS GATOS, CA 95030

Financials

$324K$118K2023$532K$601K2024
Revenue Expenses · by fiscal year end
Financials of OVERFLOW FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$532,272$600,561-$68,289$148,348$10,386$137,962
December 31, 2023990$323,999$117,707$206,292$208,142$1,850$206,292
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$528,609
Program service revenue
$0
Investment income
$3,663
Other revenue
$0

Expenses

Grants and similar amounts paid
$493,556
Compensation of officers, directors and key employees
$60,000
Salaries, compensation and benefits (total)
$69,600
Professional fundraising fees
$0
Program services (functional)
$543,556
Management and general (functional)
$57,005

Balance sheet and other

Total assets, start of year
$208,142
Total assets, end of year
$148,348
Total liabilities, end of year
$10,386
Net assets, end of year
$137,962
Net assets without donor restrictions
$137,962
Gross receipts
$532,272
Employees
1
Year formed
2023
State of legal domicile
CA

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, 2024, highest compensation first.

NameTitleHours / weekCompensation
KIM ROUSHPresident
Trustee or director, Officer
35$60,000
MARIA J PALACIOSECRETARY
Officer
1$0
KHAI JONATHAN PHAMTREASURER
Officer
1$0
990 for the year ended December 31, 2023: 3 people
NameTitleHours / weekCompensation
Maria JOse PalacioSecretary
Trustee or director, Officer
1$0
Khai Jonathan PhamTreasurer
Trustee or director, Officer
1$0
Kim RoushPresident
Trustee or director, Officer
35$0

Address and contacts

Address (IRS master file)
290 LOS GATOS SARATOGA RD, LOS GATOS, CA 95030-5317
In care of
% KIM ROUSH
Mailing address (990-N for 2022)
689 Dunraven Ct, San Jose CA 95136
Principal officer (990 for 2024)
Kim Roush, 290 Los Gatos Saratoga Rd, Los Gatos, CA 95030
Principal officer (990-N for 2022)
Kim Roush, 689 Dunraven Ct, San Jose CA 95136
Signed the 990
KIM ROUSH, President
Phone
(650) 449-4541
Return prepared by
PROGRESSIVE FINANCIAL CONSULTATION

California records

California keeps its own records of charities and corporations. Search them by EIN 88-3232461 or by the name OVERFLOW FOUNDATION.

Attorney General, Registry of Charities and Fundraisers
Registration status and filed reports (CT-TR-1, RRF-1)

Mission

Overflow Foundation mobilizes generosity by facilitating charitable giving and supporting ministry leaders through grants, leadership development, and program-related care that strengthen faith-based impact.

990 for the year ended December 31, 2024

Program accomplishments

  • Mission-Aligned Giving Facilitation Program Facilitates charitable giving by accepting and processing contribution of cash and non-cash assets, such as stock and cryptocurrency. The Foundation liquidates these gifts and distributes funds to mission aligned charitable organizations, with board oversight and discretion. This program expands generosity by removing barriers for donors and recipients unable to manage complex contributions directly
    Expenses $291,039 · grants $290,328
  • Ministry Impact Program Services Provides financial support and relational care to pastors and ministry leaders. This program includes grants for community projects, operational needs, and outreach efforts, as well as leadership hospitality, event support, and travel. It is designed to strengthen the well-being and long-term sustainability of leaders serving local churches and faith communities.
    Expenses $207,147 · grants $142,101
  • Leadership Education Program Enrichment & Support Equips ministry leaders with resources and opportunities to integrate generosity into their leadership. Through books, development experiences, and exposure to ministry networks, the program supports spiritual formation and empowers participants to grow their impact through leadership and generosity training.
    Expenses $45,370 · grants $45,370

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
88-3232461
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2023
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$148,348
Income (IRS master file)
$532,272

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$532,272$600,561$148,348IRS
990December 2023$323,999$117,707$208,142XML
990-N for 2022
Officer: Kim Roush
December 31, 2022≤ $50,000 receipts––e-Postcard

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 88-3232461).

Questions about OVERFLOW FOUNDATION

What is the EIN of OVERFLOW FOUNDATION?
The employer identification number (EIN) of OVERFLOW FOUNDATION is 88-3232461.
Is OVERFLOW FOUNDATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
Are donations to OVERFLOW FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does OVERFLOW FOUNDATION file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of OVERFLOW FOUNDATION 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 OVERFLOW FOUNDATION last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2024.
Who is the principal officer of OVERFLOW FOUNDATION?
The 990 for the year ended December 31, 2024 names Kim Roush.
Who are the officers and directors of OVERFLOW FOUNDATION?
The 990 for the year ended December 31, 2024 lists 3 people; 1 received compensation from the organization, the highest $60,000 (KIM ROUSH, President).
How much revenue does OVERFLOW FOUNDATION have?
On its 990 for the year ended December 31, 2024 it reported revenue of $532,272, expenses of $600,561 and total assets of $148,348 at year end.

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