Nonprofit · EIN 94-2942248
THREEPENNY REVIEW
Tax-exempt · BERKELEY, CA 94709
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $226,082 | $190,994 | $35,088 | $296,319 | $0 | $296,319 |
| December 31, 2024 | 990 | $197,495 | $218,309 | -$20,814 | $255,450 | $0 | $255,450 |
| December 31, 2023 | 990 | $192,259 | $187,269 | $4,990 | $276,264 | $0 | $276,264 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $156,819
- Program service revenue
- $62,165
- Investment income
- $7,098
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $1,590
- Travel
- $18,072
- Program services (functional)
- $143,249
- Management and general (functional)
- $38,197
- Fundraising (functional)
- $9,548
Balance sheet and other
- Total assets, start of year
- $255,450
- Total assets, end of year
- $296,319
- Total liabilities, end of year
- $0
- Net assets, end of year
- $296,319
- Gross receipts
- $226,082
- Employees
- 0
- Year formed
- 1984
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 |
|---|---|---|---|
| WENDY LESSER | President Institutional trustee, Officer | 10 | $5,000 |
| RICHARD RIZZO | Secretary Institutional trustee, Officer | 1 | $0 |
990 for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WENDY LESSER | President Institutional trustee, Officer | 10 | $40,000 |
| RICHARD RIZZO | Secretary Institutional trustee, Officer | 1 | $0 |
990 for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WENDY LESSER | President Institutional trustee, Officer | 10 | $5,000 |
| RICHARD RIZZO | Secretary Institutional trustee, Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 9131, BERKELEY, CA 94709-0131
- Signed the 990
- WENDY LESSER, President
- Phone
- (510) 849-4545
- Website
- WWW.THREEPENNYREVIEW.COM
- Return prepared by
- RABIN & COMPANY
California records
California keeps its own records of charities and corporations. Search them by EIN 94-2942248 or by the name THREEPENNY REVIEW.
- 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
PRODUCTION OF LITERARY MAGAZINE
Program accomplishments
- Production of quarterly literary and cultural magazine titled The Threepenny Review. Associated with magazine are related literary activities. Magazine is available to the general public.Expenses $143,249
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
- 94-2942248
- 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
- 1984
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $296,319
- Income (IRS master file)
- $226,082
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $226,082 | $190,994 | $296,319 | IRS |
| 990 | December 2024 | $197,495 | $218,309 | $255,450 | IRS |
| 990 | December 2023 | $192,259 | $187,269 | $276,264 | XML |
| 990 | December 2022 | $220,212 | $184,091 | $271,274 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | 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 94-2942248).
Questions about THREEPENNY REVIEW
- What is the EIN of THREEPENNY REVIEW?
- The employer identification number (EIN) of THREEPENNY REVIEW is 94-2942248.
- Is THREEPENNY REVIEW tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1984.
- Are donations to THREEPENNY REVIEW tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does THREEPENNY REVIEW 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 THREEPENNY REVIEW 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 THREEPENNY REVIEW last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who are the officers and directors of THREEPENNY REVIEW?
- The 990 for the year ended December 31, 2025 lists 2 people; 1 received compensation from the organization, the highest $5,000 (WENDY LESSER, President).
- How much revenue does THREEPENNY REVIEW have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $226,082, expenses of $190,994 and total assets of $296,319 at year end.
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