Nonprofit · EIN 88-3554252
REFRESH START
Tax-exempt · SALINAS, CA 93901
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $26,340 | $12,048 | $14,292 | $97,699 | $35,982 | $61,717 |
| December 31, 2024 | 990 | $31,428 | $15,553 | $15,875 | $102,199 | $54,773 | $47,426 |
| December 31, 2023 | 990 | $47,685 | $32,589 | $15,096 | $118,231 | $92,920 | $25,311 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $26,340
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $1,394
- Depreciation
- $8,599
- Program services (functional)
- $12,048
Balance sheet and other
- Total assets, start of year
- $102,199
- Total assets, end of year
- $97,699
- Total liabilities, end of year
- $35,982
- Net assets, end of year
- $61,717
- Land, buildings and equipment
- $91,030
- Gross receipts
- $26,340
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2022
- 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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Luke Ham | Director Officer | 1 | $0 |
| Steven Lundin | Director Officer | 1 | $0 |
| Karla Lundin | Director Officer | 1 | $0 |
| Sara Tortorelli | Secretary Officer | 3 | $0 |
| Nick Tortorelli | President Officer | 5 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Nick Tortorelli | President Trustee or director, Officer | 8 | $0 |
| Sara Tortorelli | Secretary Trustee or director, Officer | 6 | $0 |
| Karla Lundin | Director Trustee or director | 1 | $0 |
| Steven Lundin | Director Trustee or director | 1 | $0 |
| Luke Ham | Director Officer | 1 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| NICK TORTORELLI | PRESIDENT Trustee or director, Officer | – | $0 |
| SARA TORTORELLI | SECRETARY Trustee or director, Officer | – | $0 |
| LUKE HAM | DIRECTOR Trustee or director | – | $0 |
| KARLA LUNDIN | DIRECTOR Trustee or director | – | $0 |
| STEVEN LUNDIN | DIRECTOR Trustee or director | – | $0 |
Address and contacts
- Address (IRS master file)
- 222 MAIN ST, SALINAS, CA 93901-2704
- In care of
- % SARA TORTORELLI
- Mailing address (990-N for 2022)
- 23799 Monterey Salinas Hwy Apt 53, Salinas CA 93908
- Principal officer (990 for 2025)
- Nick Tortorelli, 222 Main Street, Salinas, CA 93901
- Principal officer (990-N for 2022)
- Sara Tortorelli, 23799 Monterey Salinas Hwy Apt 53, Salinas CA 93908
- Signed the 990
- Sara Tortorelli, Secretary
- Phone
- (831) 238-5057
- Website
- www.refreshstart.org
California records
California keeps its own records of charities and corporations. Search them by EIN 88-3554252 or by the name REFRESH START.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
Helping the unhoused maintain their dignity by providing a means for personal hygiene so they may focus on a fresh start
Program accomplishments
- Obtained a mobile shower trailer and Chevy Silvarado to tow it. The intent is to provide hygiene for health for those who need it.Expenses $12,048 · revenue $26,340
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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
- 88-3554252
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2022
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Human services (P85)
- Assets (IRS master file)
- $97,699
- Income (IRS master file)
- $26,340
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $26,340 | $12,048 | $97,699 | XML |
| 990 | December 2024 | $31,428 | $15,553 | $102,199 | XML |
| 990 | December 2023 | $47,685 | $32,589 | $118,231 | XML |
| 990-N for 2022 Officer: Sara Tortorelli | July 31, 2023 | ≤ $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 88-3554252).
Questions about REFRESH START
- What is the EIN of REFRESH START?
- The employer identification number (EIN) of REFRESH START is 88-3554252.
- Is REFRESH START tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to REFRESH START tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does REFRESH START file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of REFRESH START 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 REFRESH START 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 REFRESH START?
- The 990 for the year ended December 31, 2025 names Nick Tortorelli.
- Who are the officers and directors of REFRESH START?
- The 990 for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does REFRESH START have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $26,340, expenses of $12,048 and total assets of $97,699 at year end.
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