PAYNE FOUNDATION: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
PAYNE FOUNDATION (EIN 88-0396368)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-11-06
IRS object ID
202303109349303150
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2023-11-06T15:51:06-05:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN880374623PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1HOULDSWORTH RUSSO & COMPANY PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line18675 S EASTERN AVE STE AAddressLine1Txt
CityLAS VEGASCityNm
State AbbreviationNVStateAbbreviationCd
ZIP89123ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN880396368EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PAYNE FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlPAYNBusinessNameControlTxt
Phone7028966482PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line17435 S EASTERN SUITE 5-165AddressLine1Txt
CityLAS VEGASCityNm
State AbbreviationNVStateAbbreviationCd
ZIP89123ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJEFF PAYNEPersonNm
Person TitleCEOPersonTitleTxt
Phone7028966482PhoneNum
Signature2023-11-06SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJEFFPersonFirstNm
Person LastPAYNEPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJESSICA P SAYLESPreparerPersonNm
PTINP01530213PTIN
Phone7022699992PhoneNum
Preparation2023-11-06PreparationDt
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1DRIVER'S EDGEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Principal OfficerSTEVEN TEPPERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line17435 S EASTERN STE 5-165AddressLine1Txt
CityLAS VEGASCityNm
State AbbreviationNVStateAbbreviationCd
ZIP89123ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$390,001GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressDRIVERSEDGE.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1999FormationYr
Legal Domicile StateNVLegalDomicileStateCd
Activity Or MissionDRIVER'S EDGE IS A NON-PROFIT ORGANIZATION AND PUBLIC CHARITY DEDICATED TO ONE SIMPLE THING - TEACHING YOUNG DRIVERS WHAT'S NOT BEING TAUGHT IN TRADITIONAL DRIVER'S EDUCATION. OUR SOLE MISSION IS TO HELP SAVE LIVES WITH OUR UNIQUE AND INNOVATIVE BEHIND THE WHEEL PROGRAM.ActivityOrMissionDesc
Voting Members Governing Body2VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee2TotalEmployeeCnt
Total Volunteers39TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$119,668PYContributionsGrantsAmt
CY Contributions Grants$390,001CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$119,668PYTotalRevenueAmt
CY Total Revenue$390,001CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$60,378PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$119,142CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$10,718CYTotalFundraisingExpenseAmt
PY Other Expenses$97,718PYOtherExpensesAmt
CY Other Expenses$251,048CYOtherExpensesAmt
PY Total Expenses$158,096PYTotalExpensesAmt
CY Total Expenses$370,190CYTotalExpensesAmt
PY Revenues Less Expenses-$38,428PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$19,811CYRevenuesLessExpensesAmt
Total Assets BOY$41,679TotalAssetsBOYAmt
Total Assets EOY$61,536TotalAssetsEOYAmt
Total Liabilities EOY$46TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$41,679NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$61,490NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionDRIVER'S EDGE IS A NON-PROFIT ORGANIZATION AND PUBLIC CHARITY DEDICATED TO ONE SIMPLE THING - TEACHING YOUNG DRIVERS WHAT'S NOT BEING TAUGHT IN TRADITIONAL DRIVER'S EDUCATION. OUR SOLE MISSION IS TO HELP SAVE LIVES WITH OUR UNIQUE AND INNOVATIVE BEHIND THE WHEEL PROGRAM.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$328,270ExpenseAmt
DescPROVIDED 40 FREE HALF-DAY PROGRAMS TO 2,632 DRIVERS AGES 21 AND YOUNGER (WITH A VALID LICENSE OR PERMIT)AND 2,217 PARENTS, THAT TEACHES REAL LIFE EMERGENCY AVOIDANCE AND RESPONSE TECHNIQUES AND OVERALL DRIVER SAFETY. TAUGHT BY TRUE DRIVING PROFESSIONALS THROUGH A UNIQUE COMBINATION OF BEHIND THE WHEEL AND CLASSROOM EXPERIENCES.Desc
Total Program Service Expenses$328,270TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document28IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee2EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members2GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonSTEVEN TEPPERPersonNm
Phone7028966482PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line17435 S EASTERN SUITE 5-165AddressLine1Txt
CityLAS VEGASCityNm
State AbbreviationNVStateAbbreviationCd
ZIP89123ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (2 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
STEVEN TEPPER
COO40.00Yes (X)Yes (X)$46,600$0$13,428
JEFF PAYNE
CEO40.00Yes (X)Yes (X)$46,600$0$4,724
FieldValueIRS element (for citing)
Total Reportable Comp From Org$93,200TotalReportableCompFromOrgAmt
Total Other Compensation$18,152TotalOtherCompensationAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Government Grants$336,517GovernmentGrantsAmt
All Other Contributions$53,484AllOtherContributionsAmt
Total Contributions$390,001TotalContributionsAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$390,001TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$111,351TotalAmt
Program Services$89,081ProgramServicesAmt
Management And General$16,703ManagementAndGeneralAmt
Fundraising$5,567FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$7,791TotalAmt
Program Services$6,233ProgramServicesAmt
Management And General$1,169ManagementAndGeneralAmt
Fundraising$389FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$1,800TotalAmt
Management And General$1,800ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$98,519TotalAmt
Program Services$97,016ProgramServicesAmt
Management And General$1,469ManagementAndGeneralAmt
Fundraising$34FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$15,834TotalAmt
Program Services$11,984ProgramServicesAmt
Management And General$2,296ManagementAndGeneralAmt
Fundraising$1,554FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$3,677TotalAmt
Program Services$1,429ProgramServicesAmt
Management And General$268ManagementAndGeneralAmt
Fundraising$1,980FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$5,369TotalAmt
Program Services$4,295ProgramServicesAmt
Management And General$805ManagementAndGeneralAmt
Fundraising$269FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$58,387TotalAmt
Program Services$58,387ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$22,412TotalAmt
Program Services$14,795ProgramServicesAmt
Management And General$6,692ManagementAndGeneralAmt
Fundraising$925FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
EVENT FACILITIES$37,837$37,837
EVENT CATERING$5,627$5,627
EVENT TROPHIES$1,122$1,122
EVENT SUPPLIES$381$381

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$83TotalAmt
Program Services$83ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$370,190TotalAmt
Program Services$328,270ProgramServicesAmt
Management And General$31,202ManagementAndGeneralAmt
Fundraising$10,718FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$41,679BOYAmt
EOY$61,536EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$3,069LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$3,069LandBldgEquipAccumDeprecAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$41,679BOYAmt
EOY$61,536EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
EOY$46EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$46EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$41,679BOYAmt
EOY$61,490EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$41,679BOYAmt
EOY$61,490EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$41,679BOYAmt
EOY$61,536EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$19,811ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$430,711CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$372,843CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$166,610CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$119,668CurrentTaxYearMinus1YearAmt
Current Tax Year$390,001CurrentTaxYearAmt
Total$1,479,833TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$430,711CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$372,843CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$166,610CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$119,668CurrentTaxYearMinus1YearAmt
Current Tax Year$390,001CurrentTaxYearAmt
Total$1,479,833TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$135,153SubstantialContributorsTotAmt
Public Support Total170$1,344,680PublicSupportTotal170Amt
Total Support$1,479,833TotalSupportAmt
Public Support CY1700.90870PublicSupportCY170Pct
Public Support PY1700.86920PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,069OtherCostOrOtherBasisAmt
Depreciation$3,069DepreciationAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONDRIVER'S EDGE IS A NON-PROFIT ORGANIZATION AND PUBLIC CHARITY DEDICATED TO ONE SIMPLE THING - TEACHING YOUNG DRIVERS WHAT'S NOT BEING TAUGHT IN TRADITIONAL DRIVER'S EDUCATION. OUR SOLE MISSION IS TO HELP SAVE LIVES WITH OUR UNIQUE AND INNOVATIVE BEHIND THE WHEEL PROGRAM.
FORM 990, PAGE 6, PART VI, LINE 11BTHE BOARD OF DIRECTORS WILL REVIEW AND APPROVE THE FORM 990 BEFORE IT IS SIGNED AND FILED WITH THE IRS.
FORM 990, PAGE 6, PART VI, LINE 19GOVERNING DOCUMENTS ARE PROVIDED UPON REQUEST.
FORM 990, PART IX, LINE 11GOTHER PROFESSIONAL FEES 541 101 34 PAYROLL SERVICES 0 1,368 0 CONTRACT INSTRUCTORS 77,125 0 0 ADMIN LABOR 19,350 0 0 TOTAL 97,016 1,469 34

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