CODE ON WHEELS: Form 990EZ, tax year 2025
View the entire original 990 at ProPublica ↗
- Organization
- CODE ON WHEELS (EIN 88-0935985)
- Tax period
- 2025-01-01 to 2025-08-31
- Filed
- 2026-03-29
- IRS object ID
- 202600889349200055
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-03-29T11:36:46-06:00 | ReturnTs |
| Tax Period End | 2025-08-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TIM BERGHUIS ACCOUNTANT | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 345 BENJAMIN SE | AddressLine1Txt |
| City | Grand Rapids | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49506 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2025-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 880935985 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CODE ON WHEELS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % LUIS PEREZ | InCareOfNm |
| Business Name Control | CODE | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2 Fulton St W | AddressLine1Txt |
| City | Grand Rapids | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49503 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LUIS PEREZ | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Signature | 2026-01-16 | SignatureDt |
| Discuss With Paid Preparer | false | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | TIM BERGHUIS | PreparerPersonNm |
| PTIN | P01405859 | PTIN |
| Phone | 6166350302 | PhoneNum |
| Preparation | 2026-03-29 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2025 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $124,855 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $124,855 | ContributionsGiftsGrantsEtcAmt |
| Total Revenue | $124,855 | TotalRevenueAmt |
| Fees And Other Pymt To Ind Cntrct | $55,559 | FeesAndOtherPymtToIndCntrctAmt |
| Printing Publications Postage | $142 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $8,161 | OtherExpensesTotalAmt |
| Total Expenses | $63,862 | TotalExpensesAmt |
| Excess Or Deficit For Year | $60,993 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $51,287 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | -$500 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $111,780 | NetAssetsOrFundBalancesEOYAmt |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,287 | BOYAmt |
| EOY | $111,780 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,287 | BOYAmt |
| EOY | $111,780 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,287 | BOYAmt |
| EOY | $111,780 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | See Schedule O | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (3 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt | Program Service ExpensesProgramServiceExpensesAmt |
|---|---|
| Served over 197 students through workshops, classes, and Cow Clubs, reaching a diverse group of middle and high school students. | $0 |
| Partnerships with schools and nonprofits Built strong relationships with public schools and youth-focused nonprofits to bring STEM education to underrepresented communities. | $0 |
| Focused on diversity Achieved strong representation of diverse students, including 38% Hispanic, 30% African American/Black, and 16% White participants, directly expanding access | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $0 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (7 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| DAILYNN DIETZ | ||||
| PRESIDENT | 0.00 | $0 | $0 | $0 |
| NIKO LAPUT | ||||
| BOARD MEMBER | 0.00 | $0 | $0 | $0 |
| ARJUN SHIVARUDRAISH | ||||
| BOARD MEMBER | 0.00 | $0 | $0 | $0 |
| ARACELI HURTADO | ||||
| TREASURER | 0.00 | $0 | $0 | $0 |
| RAYNARD ROSS | ||||
| VICE PRESIDENT | 0.00 | $0 | $0 | $0 |
| LUIS PEREZ | ||||
| EXECUTIVE DIRECTOR | 0.00 | $16,711 | $0 | $0 |
| TRISTAN SWEAT | ||||
| BOARD MEMBER | 0.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | MI | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LUIS PEREZ | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 40 PEARL NW 200a | AddressLine1Txt |
| City | Grand Rapids | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49503 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6163257331 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $120,287 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $124,855 | CurrentTaxYearAmt |
| Total | $245,142 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $120,287 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $124,855 | CurrentTaxYearAmt |
| Total | $245,142 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $111,489 | SubstantialContributorsTotAmt |
| Public Support Total170 | $133,653 | PublicSupportTotal170Amt |
| Total Support | $245,142 | TotalSupportAmt |
| Public Support CY170 | 0.54520 | PublicSupportCY170Pct |
| Public Support PY170 | 0.00000 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Description of other expenses Part I line 16 | Description AmountEVENTS 1,234MEALS 182MISC 73PROGRAM EXPENSES 5,547TECHNOLOGY AND SUBSCRIPTIONS 734DONOR ENGAGEMENT 386QB PAYMENT FEES 5 |
| Other changes in net assets or fund balances Part I line 20 | Description AmountPRIOR PERIOD ADJUSTMENT (500) |
| Other program services Part III line 31 | Exploration Workshops are held from September to June. These one-time events, typically lasting 13 hours, provide an introduction to coding and STEM in an engaging, low-pressure environment. The workshops are designed to spark interest and curiosity among middle and high school students, particularly targeting underrepresented groups, with a goal of reaching 60% Black and Hispanic participants. Topics range from game development and robotics to coding basics, helping students explore new areas of technology and encouraging them to pursue further learning opportunities. Classes offer a more structured and in-depth learning experience. These sessions take place over multiple weeks during the academic year, providing consistent instruction and skill development. Classes cover topics such as web development, Python programming, and app development. Through hands-on projects and guided learning, students gain practical coding experience and develop problem-solving skills. The goal of these classes is to deepen students understanding of coding and give them the tools to apply these skills in real-world scenarios. CoW Club creates a collaborative learning environment where students can develop their coding skills over time. CoW Club meets weekly over several weeks, allowing middle school students to work on group projects and explore coding challenges. The club format encourages teamwork and peer learning while building coding confidence and a sense of community among participants. Summer Camps provide an immersive coding experience during July and August. These multi-day programs combine instruction with project-based learning, covering topics like web development, game design, and coding fundamentals. Students have the opportunity to create and present their projects at the end of the camp, reinforcing their learning and boosting their confidence. Summer camps offer a more intensive learning environment, helping students develop new skills while having fun and engaging with their peers. |
| General explanation attachment | PRIMARY EXEMPT PURPOSE: To bring technology and curriculums to underrepresented communities. We envision our students using coding and technical skills as tools to shape their future. |