Nonprofit · EIN 91-6566879
THE STEVE AND PAULA CHILD FOUNDATION
Also known as CHILD W STEVEN ET AL TTEE
Tax-exempt · PARK CITY, UT 84098
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $388,288 | $121,212 | $267,076 | $1,993,052 | $0 | $1,993,052 |
| December 31, 2024 | 990-PF | $537,261 | $160,311 | $376,950 | $1,725,976 | $0 | $1,725,976 |
| December 31, 2023 | 990-PF | $111,930 | $96,812 | $15,118 | $1,349,026 | $0 | $1,349,026 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $300,506
- Dividends
- $32,083
- Interest
- $4
- Net gain from sales of assets
- $55,695
Expenses
- Grants and similar amounts paid
- $110,000
- Disbursements for charitable purposes
- $110,000
- Excise tax on investment income
- $1,094
Balance sheet and other
- Total assets, start of year
- $1,725,976
- Total assets, end of year
- $1,993,052
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,993,052
- Fair market value of assets
- $1,433,735
- Qualifying distributions
- $110,000
- Net investment income
- $87,782
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 |
|---|---|---|---|
| W STEVEN CHILD 4884 ENCLAVE WAY, PARK CITY, UT 84098 | CO-TRUSTEE | 1 | $0 |
| PAULA A CHILD 4884 ENCLAVE WAY, PARK CITY, UT 84098 | CO-TRUSTEE | 1 | $0 |
990-PF for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| W STEVEN CHILD 4884 ENCLAVE WAY, PARK CITY, UT 84098 | CO-TRUSTEE | 1 | $0 |
| PAULA A CHILD 4884 ENCLAVE WAY, PARK CITY, UT 84098 | CO-TRUSTEE | 1 | $0 |
990-PF for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| W STEVEN CHILD 4884 ENCLAVE WAY, PARK CITY, UT 84098 | CO-TRUSTEE | 1 | $0 |
| PAULA A CHILD 4884 ENCLAVE WAY, PARK CITY, UT 84098 | CO-TRUSTEE | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 4884 ENCLAVE WAY, PARK CITY, UT 84098-6713
- Signed the 990-PF
- W STEVEN CHILD, CO-TRUSTEE
- Phone
- (801) 716-3010
- Return prepared by
- RM ADVISORY LLC
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
- 91-6566879
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private operating foundation
- Donations deductible (Pub 78)
- Private operating foundation, 50% limit
- Exempt since
- 2006
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T50)
- Assets (IRS master file)
- $1,993,052
- Income (IRS master file)
- $463,908
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $388,288 | $121,212 | $1,993,052 | IRS |
| 990-PF | December 2024 | $537,261 | $160,311 | $1,725,976 | IRS |
| 990-PF | December 2023 | $111,930 | $96,812 | $1,349,026 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 2018 | – | – | – | 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 91-6566879).
Questions about THE STEVE AND PAULA CHILD FOUNDATION
- What is the EIN of THE STEVE AND PAULA CHILD FOUNDATION?
- The employer identification number (EIN) of THE STEVE AND PAULA CHILD FOUNDATION is 91-6566879.
- Is THE STEVE AND PAULA CHILD FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2006.
- Are donations to THE STEVE AND PAULA CHILD FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private operating foundation, 50% limit).
- Which annual return does THE STEVE AND PAULA CHILD FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of THE STEVE AND PAULA CHILD 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 THE STEVE AND PAULA CHILD FOUNDATION 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 THE STEVE AND PAULA CHILD FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 2 people; 0 received compensation from the organization.
- How much revenue does THE STEVE AND PAULA CHILD FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $388,288, expenses of $121,212 and total assets of $1,993,052 at year end.
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All nonprofits in PARK CITY · Utah · Philanthropy, voluntarism and grantmaking foundations