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PPASTS FOUNDATION: Form 990PF, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
PPASTS FOUNDATION (EIN 68-0449123)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-12
IRS object ID
202601329349104575
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)
Return2026-05-12T17:52:59-04:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN680348938PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1JAMES W TOFT & ASSOCIATES INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1563 BRUNSWICK RD STE 12AddressLine1Txt
CityGRASS VALLEYCityNm
State AbbreviationCAStateAbbreviationCd
ZIP959457801ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN680449123EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PPASTS FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlPPASBusinessNameControlTxt
Phone5302722218PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1825AddressLine1Txt
CityNEVADA CITYCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95959ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJAMES TOFTPersonNm
Person TitleTREASURER/DIRECTORPersonTitleTxt
Phone5302722218PhoneNum
Signature2026-05-12SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJAMES W TOFT CPAPreparerPersonNm
PTINP00413720PTIN
Phone5302722218PhoneNum
Preparation2026-05-12PreparationDt
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$253,738FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Dividends Rev And Expnss$9,569DividendsRevAndExpnssAmt
Dividends Net Invst Incm$9,265DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$3,086NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$3,086GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$3,086CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$12,655TotalRevAndExpnssAmt
Total Net Invst Incm$12,351TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$1,000CompOfcrDirTrstRevAndExpnssAmt
Accounting Fees Rev And Expnss$2,214AccountingFeesRevAndExpnssAmt
Accounting Fees Chrtbl Prps$2,214AccountingFeesChrtblPrpsAmt
Taxes Rev And Expnss$151TaxesRevAndExpnssAmt
Taxes Dsbrs Chrtbl$25TaxesDsbrsChrtblAmt
Other Expenses Rev And Expnss$662OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl$662OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$4,027TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$2,901TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$9,500ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$9,500ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$13,527TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$12,401TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$872ExcessRevenueOverExpensesAmt
Net Investment Income$12,351NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$7,225SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$3,145SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$3,145SavAndTempCashInvstEOYFMVAmt
Corporate Stock BOY$271,197CorporateStockBOYAmt
Corporate Stock EOY$274,405CorporateStockEOYAmt
Corporate Stock EOYFMV$250,593CorporateStockEOYFMVAmt
Total Assets BOY$278,422TotalAssetsBOYAmt
Total Assets EOY$277,550TotalAssetsEOYAmt
Total Assets EOYFMV$253,738TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Retained Earning BOY$278,422RetainedEarningBOYAmt
Retained Earning EOY$277,550RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$278,422TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$277,550TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$278,422TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$277,550TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$278,422TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$872ExcessRevenueOverExpensesAmt
Subtotal$277,550SubtotalAmt
Tot Net Ast Or Fund Balances EOY$277,550TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

FieldValueIRS element (for citing)
Capital Gain Net Income$3,086CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$172InvestmentIncomeExciseTaxAmt
Subtotal$172SubtotalAmt
Tax Based On Investment Income$172TaxBasedOnInvestmentIncomeAmt
Tax Due$172TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateCAOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt
Individual With BooksJAMES TOFTIndividualWithBooksNm
Phone5302722218PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1563 BRUNSWICK RD 12AddressLine1Txt
CityGRASS VALLEYCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95945ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Undistributed Income PYfalseUndistributedIncomePYInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
JAMES TOFT
563 BRUNSWICK RD 12GRASS VALLEYCA95945TREASURER/DI000.00$500$0$0
STEVEN SPILLER
505 COYOTE STREETNEVADA CITYCA95959PRESIDENT/DI000.00$500$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

FieldValueIRS element (for citing)
Description1THE FOUNDATION PROVIDES FUNDS TO VARIOUS ANIMAL CHARTIABLE ORGANIZATIONS. MANY OF THESE ORGANIZATIONS HOUSE AND CARE FOR THE ANIMALS UNTIL THE ANIMALS ARE ADOPTED.Description1Txt
Expenses1$9,500Expenses1Amt
Description2FOUNDATION PROVIDES FUNDS TO A LOCAL VETERINARY FOR THE CARE AND MEDICAL ATTENTION FOR STRAY ANIMALS AND ANIMALS WITH OWNERS WHO DO NOT HAVE THE NECESSARY FUNDS FOR THE MEDICAL COSTS.Description2Txt
Expenses2$662Expenses2Amt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$244,574AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$9,098AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$253,672TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$253,672AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$3,805CashDeemedCharitableAmt
Net Vl Noncharitable Assets$249,867NetVlNoncharitableAssetsAmt
Minimum Investment Return$12,493MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$12,493MinimumInvestmentReturnAmt
Tax Based On Investment Income$172TaxBasedOnInvestmentIncomeAmt
Total Tax$172TotalTaxAmt
Distributable Before Adj$12,321DistributableBeforeAdjAmt
Distributable Before Ded$12,321DistributableBeforeDedAmt
Distributable As Adjusted$12,321DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$12,401ExpensesAndContributionsAmt
Qualifying Distributions$12,401QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$12,321DistributableAsAdjustedAmt
Excess Distribution Cyov Yr1$920ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$920TotalExcessDistributionCyovAmt
Qualifying Distributions$12,401QualifyingDistributionsAmt
Applied To Current Year$12,321AppliedToCurrentYearAmt
Remaining Distri From Corpus$80RemainingDistriFromCorpusAmt
Total Corpus$1,000TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$1,000ExcessDistriCyovToNextYrAmt
Excess From Year1$920ExcessFromYear1Amt
Excess From Current Year$80ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (15 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
ANIMAL SAVE
PO BOX 817GRASS VALLEYCA95945N/APOFANIMAL CARE$500
SAMMIE'S FRIENDS
128 HIGH STREETGRASS VALLEYCA95945N/APOFANIMAL CARE$4,000
CARE
PO BOX 56631SHERMAN OAKSCA91413N/APOFANIMAL CARE$200
SACRAMENTO HOUSE RABBIT SOCIETY
PO BOX 19850SACRAMENTOCA95819N/APOFANIMAL CARE$200
OLD DOG HOUSE
3457 HIGHLAND MEADOWS DRFLORISSANTCO80816N/APOFANIMAL CARE$200
PETS LIFELINE
19686 8TH STREET EASTSONOMACA95476N/APOFANIMAL CARE$200
WILDLIFE REHABILITATION & RELEASE
PO BOX 868PENN VALLEYCA95946N/APOFANIMAL CARE$300
SIERRA FOOTHILLS AUDUBON SOCIETY
PO BOX 1937GRASS VALLEYCA95945N/APOFANIMAL CARE$200
GOLD COUNTRY WILDLIFE RESCUE
PO BOX 4162AUBURNCA95604N/APOFANIMAL CARE$800
PAW FOR LIFE K9 RESCUE
1158 26TH ST PMB 187SANTA MONICACA90403N/APOFANIMAL CARE$200
RESCUE ROAD
17200 CHENAL PARKWAY 300LITTLE ROCKAR72223N/APOFANIMAL CARE$1,000
HOMEWARD BOUND GOLDEN RETIEVER
7495 NATOMAS ROADELVERTACA95926N/APOFANIMAL CARE$500
THE HUMANE SOCIETY OF THE US
PO BOX 96930WASHINGTON DCDC200777613N/APOFANIMAL CARE$300
PILOTS TO THE RESCUE
931 MANHATTAN AVENUE SUITBROOKLYNNY11222N/APOFANIMAL CARE$100
WAGS & WALKS NASHVILLE
100 BONNABROOK DRIVENASHVILLETN37076N/APOFANIMAL CARE$800
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$9,500TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$9,569ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$3,086ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$12,655ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$12,655TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryTAX RETURN PREPARATIONCategoryTxt
Amt$2,214Amt
Disbursements Charitable Prps$2,214DisbursementsCharitablePrpsAmt

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp (2 entries)

StockStockNmEOY Book ValueEOYBookValueAmtEOYFMVEOYFMVAmt
CORPORATE STOCKS$3,058$7,701
MUTUAL FUNDS$271,347$242,892

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
EXPENSES
SURGERY & MEDICINE FOR ANIMAL$662$662

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (3 entries)

CategoryCategoryTxtAmtAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
FRANCHISE TAX$25$25
EXCISE TAX - IRS$126
SECRETARY OF STATE