Nonprofit · EIN 92-2059096
FRIENDS OF ST KIZITO RUBUGURI PRIMARY SCHOOL
Tax-exempt · LAGUNA NIGUEL, CA 92677
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $93,277 | $106,189 | -$12,912 | $316,263 | $2,592 | $313,671 |
| December 31, 2024 | 990 | $435,874 | $128,744 | $307,130 | $327,517 | $934 | $326,583 |
| December 31, 2023 | 990 | $126,094 | $106,642 | $19,452 | $19,771 | $319 | $19,452 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $61,492
- Program service revenue
- $0
- Investment income
- $31,785
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $84,009
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $41
- Travel
- $6,471
- Program services (functional)
- $104,178
- Management and general (functional)
- $2,011
Balance sheet and other
- Total assets, start of year
- $327,517
- Total assets, end of year
- $316,263
- Total liabilities, end of year
- $2,592
- Net assets, end of year
- $313,671
- Publicly traded securities
- $290,551
- Net assets without donor restrictions
- $313,671
- Gross receipts
- $93,277
- Employees
- 0
- Volunteers
- 2
- 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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ronald E Smith | Co-Executive Director Trustee or director, Officer | 30 | $0 |
| Sandra Garcia-Ekizian | Co-Executive Director Trustee or director, Officer | 30 | $0 |
990 for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ronald E Smith | Co-Executive Director Trustee or director, Officer | 30 | $0 |
| Sandra Garcia-Ekizian | Co-Executive Director Trustee or director, Officer | 30 | $0 |
990 for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ronald E Smith | Co-Executive Director Trustee or director | 30 | $0 |
| Sandra Garcia-Ekizian | Co-Executive Director Trustee or director | 30 | $0 |
Address and contacts
- Address (IRS master file)
- 146 CAMERAY HTS, LAGUNA NIGUEL, CA 92677-9224
- In care of
- % RONALD EDWARD SMITH
- Principal officer (990 for 2025)
- Ronald E Smith, 146 Cameray Heights, Laguna Niguel, CA 92677
- Signed the 990
- Ronald Smith, Treasurer
- Phone
- (954) 557-4129
California records
California keeps its own records of charities and corporations. Search them by EIN 92-2059096 or by the name FRIENDS OF ST KIZITO RUBUGURI PRIMARY SCHOOL.
- 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
To provide quality education opportunities to the children of Rubuguri, Uganda so they may become effective leaders in their families, communities, and country, while reducing poverty in the community. To build a first class education facility.
Program accomplishments
- Funds were sent to start work on a new dormitory building. Books were provided for the school library. School supplies were donated to multiple schools. A Rotary Global Grant started to provide Water and Sanitation Hygiene assistance to seven schools and one church. Girls volleyball teams at St. Kizito primary school and St. Joseph's secondary school participated in regional events. More than 5,000 rosaries and prayer cards were distributed. Additionally, goats were given out to several families.Expenses $55,845 · grants $55,845 · revenue $55,845
- School supplies, desks, sports equipment, and shoes and sweaters for students were purchased. Students received sponsorships that cover their tuition, uniforms, school supplies, and on-campus housing at St. Kizito Rubuguri Primary School and St. Joseph Secondary and Vocational School. Books were supplied to create a school library. Renovations were made at the campsite for guests. Additional relationships were created at schools in the area and with volleyball coaches at secondary schools in Mbarara and Kabale districts.Expenses $28,164 · grants $28,164 · revenue $28,164
- Board members traveled to Uganda three times. During the trips, the girls volleyball teams were taken to Kisoro District, Kabale District and National Games competitions. Additional expenses were incurred for communication and office expenses while carrying out the mission.Expenses $20,169 · revenue $20,169
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 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
- 92-2059096
- 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
- Category (NTEE)
- Education (B19)
- Assets (IRS master file)
- $316,263
- Income (IRS master file)
- $93,277
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $93,277 | $106,189 | $316,263 | XML |
| 990 | December 2024 | $435,874 | $128,744 | $327,517 | XML |
| 990 | December 2023 | $126,094 | $106,642 | $19,771 | XML |
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 92-2059096).
Questions about FRIENDS OF ST KIZITO RUBUGURI PRIMARY SCHOOL
- What is the EIN of FRIENDS OF ST KIZITO RUBUGURI PRIMARY SCHOOL?
- The employer identification number (EIN) of FRIENDS OF ST KIZITO RUBUGURI PRIMARY SCHOOL is 92-2059096.
- Is FRIENDS OF ST KIZITO RUBUGURI PRIMARY SCHOOL tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to FRIENDS OF ST KIZITO RUBUGURI PRIMARY SCHOOL tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF ST KIZITO RUBUGURI PRIMARY SCHOOL 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 FRIENDS OF ST KIZITO RUBUGURI PRIMARY SCHOOL 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 FRIENDS OF ST KIZITO RUBUGURI PRIMARY SCHOOL 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 FRIENDS OF ST KIZITO RUBUGURI PRIMARY SCHOOL?
- The 990 for the year ended December 31, 2025 names Ronald E Smith.
- Who are the officers and directors of FRIENDS OF ST KIZITO RUBUGURI PRIMARY SCHOOL?
- The 990 for the year ended December 31, 2025 lists 2 people; 0 received compensation from the organization.
- How much revenue does FRIENDS OF ST KIZITO RUBUGURI PRIMARY SCHOOL have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $93,277, expenses of $106,189 and total assets of $316,263 at year end.
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