PAYNE FOUNDATION: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
PAYNE FOUNDATION (EIN 88-0396368)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-09-22
IRS object ID
202622659349301522
Schema version
2025v4.0
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)
Return2026-09-22T19:04:01-04:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

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 Line16001 S DECATUR BLVD STE PAddressLine1Txt
CityLAS VEGASCityNm
State AbbreviationNVStateAbbreviationCd
ZIP891183074ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

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
Signature2026-09-02SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJESSICA P SAYLESPreparerPersonNm
PTINP01530213PTIN
Phone7022699992PhoneNum
Preparation2026-09-22PreparationDt
FieldValueIRS element (for citing)
Tax2025TaxYr

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$539,624GrossReceiptsAmt
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 Volunteers36TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$642,444PYContributionsGrantsAmt
CY Contributions Grants$539,624CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$642,444PYTotalRevenueAmt
CY Total Revenue$539,624CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$220,720PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$237,300CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$21,028CYTotalFundraisingExpenseAmt
PY Other Expenses$295,696PYOtherExpensesAmt
CY Other Expenses$322,877CYOtherExpensesAmt
PY Total Expenses$516,416PYTotalExpensesAmt
CY Total Expenses$560,177CYTotalExpensesAmt
PY Revenues Less Expenses$126,028PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$20,553CYRevenuesLessExpensesAmt
Total Assets BOY$218,807TotalAssetsBOYAmt
Total Assets EOY$201,176TotalAssetsEOYAmt
Total Liabilities BOY$45TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,967TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$218,762NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$198,209NetAssetsOrFundBalancesEOYAmt
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$471,192ExpenseAmt
DescPROVIDED 44 FREE HALF-DAY PROGRAMS TO 2,942 DRIVERS AGES 21 AND YOUNGER (WITH A VALID LICENSE OR PERMIT)AND 2,457 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$471,192TotalProgramServiceExpensesAmt
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 Document29IRPDocumentCnt
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)$100,000$0$15,446
JEFF PAYNE
CEO40.00Yes (X)Yes (X)$100,000$0$5,940
FieldValueIRS element (for citing)
Total Reportable Comp From Org$200,000TotalReportableCompFromOrgAmt
Total Other Compensation$21,386TotalOtherCompensationAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Government Grants$378,163GovernmentGrantsAmt
All Other Contributions$161,461AllOtherContributionsAmt
Total Contributions$539,624TotalContributionsAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$539,624TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$237,300TotalAmt
Program Services$189,840ProgramServicesAmt
Management And General$35,595ManagementAndGeneralAmt
Fundraising$11,865FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$664TotalAmt
Management And General$664ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$4,212TotalAmt
Management And General$4,212ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$115,951TotalAmt
Program Services$92,760ProgramServicesAmt
Management And General$17,393ManagementAndGeneralAmt
Fundraising$5,798FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$27,606TotalAmt
Program Services$22,085ProgramServicesAmt
Management And General$4,141ManagementAndGeneralAmt
Fundraising$1,380FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$5,922TotalAmt
Program Services$4,738ProgramServicesAmt
Management And General$888ManagementAndGeneralAmt
Fundraising$296FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$4,112TotalAmt
Program Services$3,289ProgramServicesAmt
Management And General$617ManagementAndGeneralAmt
Fundraising$206FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$74,270TotalAmt
Program Services$74,270ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$636TotalAmt
Program Services$509ProgramServicesAmt
Management And General$95ManagementAndGeneralAmt
Fundraising$32FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$29,011TotalAmt
Program Services$23,208ProgramServicesAmt
Management And General$4,352ManagementAndGeneralAmt
Fundraising$1,451FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
EVENT FACILITIES$41,750$41,750
EVENT CATERING$12,513$12,513
EVENT SUPPLIES$4,549$4,549
EVENT TROPHIES$1,681$1,681

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$560,177TotalAmt
Program Services$471,192ProgramServicesAmt
Management And General$67,957ManagementAndGeneralAmt
Fundraising$21,028FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$216,263BOYAmt
EOY$199,268EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$6,248LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$4,340LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$2,544BOYAmt
EOY$1,908EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$218,807BOYAmt
EOY$201,176EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$45BOYAmt
EOY$2,967EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$45BOYAmt
EOY$2,967EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$218,762BOYAmt
EOY$198,209EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$218,762BOYAmt
EOY$198,209EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$218,807BOYAmt
EOY$201,176EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$20,553ReconcilationRevenueExpnssAmt
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$119,668CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$390,001CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$405,383CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$642,444CurrentTaxYearMinus1YearAmt
Current Tax Year$539,624CurrentTaxYearAmt
Total$2,097,120TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$119,668CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$390,001CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$405,383CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$642,444CurrentTaxYearMinus1YearAmt
Current Tax Year$539,624CurrentTaxYearAmt
Total$2,097,120TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$2,097,120PublicSupportTotal170Amt
Total Support$2,097,120TotalSupportAmt
Public Support CY1701.00000PublicSupportCY170Pct
Public Support PY1700.98530PublicSupportPY170Pct
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$6,248OtherCostOrOtherBasisAmt
Depreciation$4,340DepreciationAmt
Book Value$1,908BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,908TotalBookValueLandBuildingsAmt

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 11GCONTRACT INSTRUCTORS 92,760 17,393 5,798

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