STRATEGY STUDIO / PUBLIC DATA EXPLORER

COSTA-OLSON FAMILY FOUNDATION: Form 990PF, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
COSTA-OLSON FAMILY FOUNDATION (EIN 93-4819152)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-12
IRS object ID
202631329349103613
Schema version
2025v4.1
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)
Return2026-05-12T12:45:20-07:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN920403058PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Sierra View Tax & ConsultingBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14285 Spyres WayAddressLine1Txt
CityModestoCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95356ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN934819152EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1COSTA-OLSON FAMILY FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCOSTBusinessNameControlTxt
Phone2096039005PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1c/o 4285 SPYRES WAYAddressLine1Txt
CityMODESTOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95356ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJEFFREY R HAMILTONPersonNm
Person TitleTreasurer/DirecPersonTitleTxt
Signature2026-05-12SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCathy A StapleyPreparerPersonNm
PTINP00052603PTIN
Phone2095771280PhoneNum
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$0FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$11InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$11InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$11InterestOnSavingsAdjNetIncmAmt
Dividends Rev And Expnss$201,331DividendsRevAndExpnssAmt
Dividends Net Invst Incm$201,331DividendsNetInvstIncmAmt
Dividends Adj Net Incm$201,331DividendsAdjNetIncmAmt
Total Rev And Expnss$201,342TotalRevAndExpnssAmt
Total Net Invst Incm$201,342TotalNetInvstIncmAmt
Total Adj Net Incm$201,342TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$3,575AccountingFeesRevAndExpnssAmt
Interest Rev And Expnss$63InterestRevAndExpnssAmt
Taxes Rev And Expnss$7,246TaxesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss$10,884TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$255,100ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$255,100ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$265,984TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$255,100TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$64,642ExcessRevenueOverExpensesAmt
Net Investment Income$201,342NetInvestmentIncomeAmt
Adjusted Net Income$201,342AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$44,763CashBOYAmt
Cash EOY$24,111CashEOYAmt
Sav And Temp Cash Invst BOY$4,944,464SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$4,900,468SavAndTempCashInvstEOYAmt
Total Assets BOY$4,989,227TotalAssetsBOYAmt
Total Assets EOY$4,924,579TotalAssetsEOYAmt
Total Assets EOYFMV$0TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Capital Stock BOY$4,989,227CapitalStockBOYAmt
Capital Stock EOY$4,924,579CapitalStockEOYAmt
Tot Net Ast Or Fund Balances BOY$4,989,227TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$4,924,579TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$4,989,227TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$4,924,579TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$4,989,227TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$64,642ExcessRevenueOverExpensesAmt
Subtotal$4,924,585SubtotalAmt
Other Decreases$6OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$4,924,579TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$2,799InvestmentIncomeExciseTaxAmt
Subtotal$2,799SubtotalAmt
Tax Based On Investment Income$2,799TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$3,560EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$3,560TotalPaymentsAndCreditsAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Es Penalty$29EsPenaltyAmt
Overpayment$732OverpaymentAmt
Applied To ES Tax$732AppliedToESTaxAmt

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 FoundationYes (true)PrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1KELSIE COSTABusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2096039005PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line12917 LAGUNA STAddressLine1Txt
CitySAN FRANCISCOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94123ZIPCd
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
Acts Fail To Qlfy As ExceptionsfalseActsFailToQlfyAsExceptionsInd
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
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 (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
KELSIE COSTA
2917 LAGUNA STSAN FRANCISCOCA94123President/Direc1.00$0
CHRISTOPHER OLSON
2917 LAGUNA STSAN FRANCISCOCA94123Secretary/Direc1.00$0
JEFFREY R HAMILTON
4285 SPYRES WAYMODESTOCA95356Treasurer/Direc1.00$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)
Description1TOWN SCHOOL FOR BOYS - TO FURTHER EDUCATION OPPORTUNITIES IN THE SAN FRANCISCO AREADescription1Txt
Expenses1$70,000Expenses1Amt
Description2SF MUSEUM OF MODERN ART - TO PROMOTE THE ARTS IN THE SAN FRANCISCO AREADescription2Txt
Expenses2$35,000Expenses2Amt
Description3THE SALVATION ARMY - TO PROMOTE POSITIVE COMMUNITY RELATIONSHIPSDescription3Txt
Expenses3$105,100Expenses3Amt
Description4SF SYMPHONY - TO PROMOTE THE ARTS IN THE SAN FRANCISCO AREADescription4Txt
Expenses4$25,000Expenses4Amt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$0AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$0TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$0AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$0CashDeemedCharitableAmt
Net Vl Noncharitable Assets$0NetVlNoncharitableAssetsAmt
Minimum Investment Return$0MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Sect4942j3j5 Fndtn And Frgn OrgYes (X)Sect4942j3j5FndtnAndFrgnOrgInd

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$255,100ExpensesAndContributionsAmt
Qualifying Distributions$255,100QualifyingDistributionsAmt

Private Operating Foundations PrivateOperatingFoundationsGrp

FieldValueIRS element (for citing)
Section4942j3Yes (X)Section4942j3Ind

Lessor Adj Net Incm Min Invst Ret LessorAdjNetIncmMinInvstRetGrp

FieldValueIRS element (for citing)
Current Year$0CurrentYearAmt
Year1$250,175Year1Amt
Year2$7,886Year2Amt
Total$258,061TotalAmt

Pct85 Lessor Adj Incm Or Min Ret Pct85LessorAdjIncmOrMinRetGrp

FieldValueIRS element (for citing)
Year1$212,649Year1Amt
Year2$6,703Year2Amt
Total$219,352TotalAmt

Qualifying Distributions QualifyingDistributionsGrp

FieldValueIRS element (for citing)
Current Year$255,100CurrentYearAmt
Year1$288,200Year1Amt
Total$543,300TotalAmt

Qualifying Distri Made Drt QualifyingDistriMadeDrtGrp

FieldValueIRS element (for citing)
Current Year$255,100CurrentYearAmt
Year1$288,200Year1Amt
Total$543,300TotalAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
Year2$5,007,886Year2Amt
Total$5,007,886TotalAmt

Two Thirds Minimum Invst Ret TwoThirdsMinimumInvstRetGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerKELSIE COSTAContributingManagerNm
Contributing ManagerCHRISTOPHER OLSONContributingManagerNm

Application Submission Info ApplicationSubmissionInfoGrp

FieldValueIRS element (for citing)
Recipient PersonKELSIE COSTARecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line1c/o 4285 Spyres WayAddressLine1Txt
CityModestoCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95356ZIPCd
FieldValueIRS element (for citing)
Recipient Phone2096039005RecipientPhoneNum
Recipient Email Addresskelciec@innov8partners.orgRecipientEmailAddressTxt
Form And Info And MaterialsINTERNALLY SOURCED GRANTMAKING OPPORTUNITIES AND WILL LIKELY NOT ACCEPT UNSOLICITED GRANT APPLICATIONS. WHEN APPROPRIATE, DETAILED GRANT PROPOSALS DESCRIBING USE OF FUNDS WILL BE REQUESTED.FormAndInfoAndMaterialsTxt
Submission DeadlinesNO DEADLINESSubmissionDeadlinesTxt
Restrictions On AwardsORGANIZATIONS THAT ARE CONTROLLED, DIRECTLY OR INDIRECTLY, BY THE FOUNDATION'S EMPLOYES, DIRECTORS, OFFICERS, OR INDIVIDUALS RELATED BY BLOOD OR MARRIAGE TO THEM, WILL NOT BE ELEGIBLE TO RECEIVE ANY DIRECT GOODS, SERVICES, OR FUNDS.RestrictionsOnAwardsTxt

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (7 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
TOWN SCHOOL FOR BOYS
2750 JACKSON STREETSAN FRANCISCOCA94115IndependentPCSupport general purposes of the organization$70,000
SAN FRANCISCO MUSEUM OF MODERN ART
151 THIRD STSAN FRANCISCOCA94103IndependentPCSupport general purposes of the organization$35,000
SAN FRANCISCO SYMPHONY
201 VAN NESS AVESAN FRANCISCOCA94102IndependentPCSupport general purposes of the organization$25,000
SALVATION ARMY
625 I STREETMODESTOCA95354IndependentPCSupport general purposes of the organization$105,100
CHILDREN OF SHELTERS COS
2269 CHESTNUT ST PO BOX 439SAN FRANCISCOCA94123IndependentPCSupport general purposes of the organization$5,000
CALIFORNIA ACADEMY OF SCIENCES
55 MUSIC CONCOURSE DRSAN FRANCISCOCA94118IndependentPCSupport general purposes of the organization$10,000
SMART- SCHOOLS MENTORING RESOURCE T
2101 MISSION STREET SUITE 200SAN FRANCISCOCA94110IndependentPCSupport general purposes of the organization$5,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$255,100TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$11RelatedOrExemptFunctionIncmAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$201,331RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$201,342RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$201,342TotalIncomeProducingActyAmt

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)
CategoryACCOUNTINGCategoryTxt
Amt$3,575Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

Other Decreases Schedule OtherDecreasesSchedule

Other Decreases Detail OtherDecreasesDetail

FieldValueIRS element (for citing)
DescN/D PENALTIES PAIDDesc
Amt$6Amt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (3 entries)

CategoryCategoryTxtAmtAmt
DOJ$100
FTB$1
IRS$7,145