Nonprofit · EIN 88-3316350
NIKAO FOUNDATION
Tax-exempt · DENHAM SPGS, LA 70726
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $150,128 | $132,767 | $17,361 | $28,740 | – | $28,740 |
| December 31, 2024 | 990-EZ | $152,459 | $148,169 | $4,290 | $11,379 | – | $11,379 |
| December 31, 2023 | 990-EZ | $68,412 | $62,306 | $6,106 | $7,089 | – | $7,089 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $115,519
- Membership dues
- $998
- Investment income
- $32
- Other revenue
- $33,579
Expenses
- Grants and similar amounts paid
- $11,379
- Compensation of officers, directors and key employees
- $12,777
- Salaries, compensation and benefits (total)
- $15,426
- Professional fees and payments to contractors
- $1,594
- Occupancy
- $19,840
- Printing, publications and postage
- $7,752
- Other expenses
- $76,776
- Program services (functional)
- $132,767
Balance sheet and other
- Total assets, start of year
- $11,379
- Total assets, end of year
- $28,740
- Total liabilities, end of year
- –
- Net assets, end of year
- $28,740
- Cash, savings and investments
- $28,740
- Gross receipts
- $150,128
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Jason R Smith | President | 40 | $12,777 | $2,649 |
990-EZ for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Jason R Smith | President | 40 | $14,328 | $5,151 |
990-EZ for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Jason R Smith | President | 40 | $13,752 | $3,660 |
Address and contacts
- Address (IRS master file)
- 1283 S RIVER RD, DENHAM SPGS, LA 70726-4543
- Signed the 990-EZ
- RANDALL SMITH, TREASURER
- Return prepared by
- SMITH ACCOUNTING SERVICES
Mission
YOUTH EDUCATION IN RECREATION
Program accomplishments
- Participation from young students for character education through youth sports and soccer programs All ethnicity involvement performedExpenses $132,767 · grants $11,379
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 88-3316350
- 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
- 2022
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S99)
- Assets (IRS master file)
- $28,740
- Income (IRS master file)
- $150,128
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $150,128 | $132,767 | $28,740 | IRS |
| 990-EZ | December 2024 | $152,459 | $148,169 | $11,379 | IRS |
| 990-EZ | December 2023 | $68,412 | $62,306 | $7,089 | XML |
| 990-EZ | December 2022 | – | – | – | 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 88-3316350).
Questions about NIKAO FOUNDATION
- What is the EIN of NIKAO FOUNDATION?
- The employer identification number (EIN) of NIKAO FOUNDATION is 88-3316350.
- Is NIKAO FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to NIKAO FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does NIKAO 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 NIKAO 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 NIKAO FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of NIKAO FOUNDATION?
- The 990-EZ for the year ended December 31, 2025 lists 1 person; 1 received compensation from the organization, the highest $12,777 (Jason R Smith, President).
- How much revenue does NIKAO FOUNDATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $150,128, expenses of $132,767 and total assets of $28,740 at year end.
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- NEW LIFE MISSIONS LLC EIN 83-1327524 · last filed 990 for 2025
- SOMEONE ALWAYS CARES FOUNDATION EIN 88-3089274
- LOUISIANA YOUTH ADVISORS LIVINGSTON PARISH SADD EIN 46-2504305 · last filed 990 for 2024
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All nonprofits in DENHAM SPGS · Louisiana · Community improvement and capacity building