CASTRO ORGAN DEVOTEES ASSOCIATION: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization: CASTRO ORGAN DEVOTEES ASSOCIATION (EIN 46-1296958)
Tax period: 2025-01-01 to 2025-12-31
Filed: 2026-02-17
IRS object ID: 202640489349300724
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2026-02-17T12:56:55-05:00	ReturnTs
Tax Period End	2025-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	911753998	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	CALL & METCALFE CPA'S	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	690 DE LONG AVE STE 400	AddressLine1Txt
City	NOVATO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94945	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2025-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	461296958	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CASTRO ORGAN DEVOTEES ASSOCIATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	CAST	BusinessNameControlTxt
Phone	6509419794	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1876 MARKET ST SUITE 103	AddressLine1Txt
City	SAN FRANCISCO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94102	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	HARRY GARLAND	PersonNm
Person Title	TREASURER	PersonTitleTxt
Phone	6509419794	PhoneNum
Signature	2026-02-05	SignatureDt

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	GREGORY L CALL CPA	PreparerPersonNm
PTIN	P00096190	PTIN
Phone	4158929001	PhoneNum
Preparation	2026-02-05	PreparationDt

Field	Value	IRS element (for citing)
Tax	2025	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	DAVID HEGARTY	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1876 MARKET ST SUITE 103	AddressLine1Txt
City	SAN FRANCISCO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94102	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$307,563	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.CASTROORGAN.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2013	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	NEW THEATRE ORGAN DESIGN, CONSTRUCTION, INSTALLATION, AND ASSOCIATED PROGRAMS ONCE CONSTRUCTION AND INSTALLATION ARE COMPLETE.	ActivityOrMissionDesc
Voting Members Governing Body	3	VotingMembersGoverningBodyCnt
Voting Members Independent	3	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$174	PYContributionsGrantsAmt
CY Contributions Grants	$300,297	CYContributionsGrantsAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
CY Investment Income	$7,266	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$174	PYTotalRevenueAmt
CY Total Revenue	$307,563	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$12,472	PYOtherExpensesAmt
CY Other Expenses	$11,224	CYOtherExpensesAmt
PY Total Expenses	$12,472	PYTotalExpensesAmt
CY Total Expenses	$11,224	CYTotalExpensesAmt
PY Revenues Less Expenses	-$12,298	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$296,339	CYRevenuesLessExpensesAmt
Total Assets BOY	$704,551	TotalAssetsBOYAmt
Total Assets EOY	$1,000,890	TotalAssetsEOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$704,551	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,000,890	NetAssetsOrFundBalancesEOYAmt
Mission	NEW THEATRE ORGAN DESIGN, CONSTRUCTION, INSTALLATION, AND ASSOCIATED PROGRAMS ONCE CONSTRUCTION AND INSTALLATION ARE COMPLETE.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$10,604	ExpenseAmt
Desc	THE DESIGN AND CONSTRUCTION OF THE ORGAN CONSOLE HAVE BEEN COMPLETED. THE DIGITAL PORTION OF THE ORGAN IS NOW UNDER CONSTRUCTION.	Desc
Total Program Service Expenses	$10,604	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	3	GoverningBodyVotingMembersCnt
Independent Voting Member	3	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	DAVID HEGARTY	PersonNm
Phone	6509419794	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1876 MARKET ST SUITE 103	AddressLine1Txt
City	SAN FRANCISCO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94102	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
DAVID HEGARTY
PRESIDENT	15.00	Yes (X)	Yes (X)	$0	$0	$0
HARRY GARLAND
TREASURER	5.00	Yes (X)	Yes (X)	$0	$0	$0
LAUREN WOODLAND
SECRETARY	5.00	Yes (X)	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Government Grants	$300,000	GovernmentGrantsAmt
All Other Contributions	$297	AllOtherContributionsAmt
Total Contributions	$300,297	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$7,266	TotalRevenueColumnAmt
Related Or Exempt Func Income	$7,266	RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$307,563	TotalRevenueColumnAmt
Related Or Exempt Func Income	$7,266	RelatedOrExemptFuncIncomeAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$595	TotalAmt
Management And General	$595	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$4,950	TotalAmt
Program Services	$4,950	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$1,597	TotalAmt
Program Services	$1,597	ProgramServicesAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
PIPE STORAGE	$4,057	$4,057
REGISTRY OF CHARITABLE TR	$25		$25

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$11,224	TotalAmt
Program Services	$10,604	ProgramServicesAmt
Management And General	$620	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$235,798	BOYAmt
EOY	$433,137	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$567,753	LandBldgEquipCostOrOtherBssAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$468,753	BOYAmt
EOY	$567,753	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$704,551	BOYAmt
EOY	$1,000,890	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$704,551	BOYAmt
EOY	$1,000,890	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$704,551	BOYAmt
EOY	$1,000,890	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$704,551	BOYAmt
EOY	$1,000,890	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$296,339	ReconcilationRevenueExpnssAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$14,844	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$130,107	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$127	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$174	CurrentTaxYearMinus1YearAmt
Current Tax Year	$300,297	CurrentTaxYearAmt
Total	$445,549	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year	$7,266	CurrentTaxYearAmt
Total	$7,266	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$14,844	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$130,107	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$127	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$174	CurrentTaxYearMinus1YearAmt
Current Tax Year	$307,563	CurrentTaxYearAmt
Total	$452,815	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$105,000	CurrentTaxYearMinus3YearsAmt
Current Tax Year	$300,000	CurrentTaxYearAmt
Total	$405,000	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$105,000	CurrentTaxYearMinus3YearsAmt
Current Tax Year	$300,000	CurrentTaxYearAmt
Total	$405,000	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$47,815	PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$14,844	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$130,107	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$127	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$174	CurrentTaxYearMinus1YearAmt
Current Tax Year	$307,563	CurrentTaxYearAmt
Total	$452,815	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.10560	PublicSupportCY509Pct
Public Support PY509	0.19420	PublicSupportPY509Pct
Investment Income CY	0.00000	InvestmentIncomeCYPct
Investment Income PY	0.00000	InvestmentIncomePYPct
Private Foundation509	Yes (X)	PrivateFoundation509Ind

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 D IRS990ScheduleD

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$567,753	OtherCostOrOtherBasisAmt
Book Value	$567,753	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$567,753	TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11B	A COMPLETE COPY OF THE FORM 990 AND ASSOCIATED SCHEDULES WERE PROVIDED TO ALL THE BOARD MEMBERS FOR THEIR REVIEW.
FORM 990, PAGE 6, PART VI, LINE 19	GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS WERE AVAILABLE TO THE PUBLIC DURING THE TAX YEAR BY REQUEST. INFORMATION ON HOW TO CONTACT THE ORGANIZATION WAS AVAILABLE ON OUR WEBSITE.