Rayner Foundation

San Rafael, CA
Tax-exempt since June 1969
EIN: 94-1683792

Receive an email when new data is available for this organization.

Type of Nonprofit

Designated as a 501(c)(3) Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Donations to this organization are tax deductible.

Revenue

$55.6k (2024)

Expenses

$38.8k (2024)

Total Assets

$741k (2024)

Total Liabilities

$0 (2024)

Years with missing data

Source: Form 990 tax filings from 2011 to 2024

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2024

Revenue

$55,580

Expenses

$38,795

Net Income

$16,785

Net Assets

$740,924

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$24,230	43.6%
Sales of Assets	$31,350	56.4%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$38,795	100%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$740,924
Total Liabilities	$0
Net Assets	$740,924

Compensation

Key Employees and Officers	Compensation	Other
Charles Haynor (Secretary & Treasurer)	$0	$0
Carol Rayner Co Fiduciary Resources (President)	$0	$0

990-PF

Filed on Aug. 19, 2025

Primary tax return for a private foundation's activities, finances, and governance

View Filing

Schedules ▼

XML

Fiscal Year Ending Dec.
2023

Revenue

$18,468

Expenses

$34,475

Net Income

-$16,007

Net Assets

$724,139

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$18,468	100%
Sales of Assets	$0
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$34,475	100%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$724,139
Total Liabilities	$0
Net Assets	$724,139

Compensation

Key Employees and Officers	Compensation	Other
Charles Haynor (Secretary & Treasurer)	$0	$0
Carol Rayner Co Fiduciary Resources (President)	$0	$0

990-PF

Filed on May 15, 2024

Primary tax return for a private foundation's activities, finances, and governance

View Filing

Schedules ▼

XML

Fiscal Year Ending Dec.
2022

Revenue

$14,409

Expenses

$34,025

Net Income

-$19,616

Net Assets

$740,146

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$14,409	100%
Sales of Assets	$0
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$34,025	100%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$740,146
Total Liabilities	$0
Net Assets	$740,146

Compensation

Key Employees and Officers	Compensation	Other
Charles Haynor (Secretary & Treasurer)	$0	$0
Carol Rayner Co Fiduciary Resources (President)	$0	$0

990-PF

Filed on Nov. 17, 2023

Primary tax return for a private foundation's activities, finances, and governance

View Filing

Schedules ▼

PDF XML

Fiscal Year Ending Dec.
2021

Revenue

$27,133

Expenses

$36,835

Net Income

-$9,702

Net Assets

$759,762

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$14,507	53.5%
Sales of Assets	$12,626	46.5%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$36,927	> 100%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$759,762
Total Liabilities	$0
Net Assets	$759,762

Compensation

Key Employees and Officers	Compensation	Other
Charles Haynor (Secretary & Treasurer)	$0	$0
Carol Rayner Co Fiduciary Resources (President)	$0	$0

990-PF

Filed on May 23, 2022

Primary tax return for a private foundation's activities, finances, and governance

View Filing

Schedules ▼

PDF XML

Fiscal Year Ending Dec.
2020

Revenue

$14,235

Expenses

$46,632

Net Income

-$32,397

Net Assets

$769,463

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$15,767	> 100%
Sales of Assets	$0
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$41,398	88.8%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$769,464
Total Liabilities	$1
Net Assets	$769,463

Compensation

Key Employees and Officers	Compensation	Other
Charles Haynor (Secretary & Treasurer)	$0	$0
Carol Rayner Co Fiduciary Resources (President)	$0	$0

990-PF

Filed on Nov. 15, 2021

Primary tax return for a private foundation's activities, finances, and governance

View Filing

Schedules ▼

XML

Fiscal Year Ending Dec.
2019

Revenue

$376,128

Expenses

$90,407

Net Income

$285,721

Net Assets

$801,860

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$22,895	6.1%
Sales of Assets	$353,233	93.9%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$54,492	60.3%
Compensation of Officers*	$8,123	9.0%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$801,861
Total Liabilities	$1
Net Assets	$801,860

Compensation

Key Employees and Officers	Compensation	Other
Charles Haynor (Secretary & Treasurer)	$8,123	$0
Carol Rayner Co Fiduciary Resources (President)	$0	$0

990-PF

Filed on Nov. 9, 2020

Primary tax return for a private foundation's activities, finances, and governance

View Filing

Schedules ▼

PDF XML

Fiscal Year Ending Dec.
2018

Revenue

$36,228

Expenses

$99,610

Net Income

-$63,382

Net Assets

$516,140

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$20,180	55.7%
Sales of Assets	-$1,231
Other Income	$17,279	47.7%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$90,000	90.4%
Compensation of Officers*	$8,765	8.8%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$516,140
Total Liabilities	$0
Net Assets	$516,140

Compensation

Key Employees and Officers	Compensation	Other
Charles Haynor (Director)	$8,765	$0
Carol Rayner Co Fiduciary Resources (President)	$0	$0

990-PF

Filed on May 29, 2019

Primary tax return for a private foundation's activities, finances, and governance

View Filing

Schedules ▼

PDF XML

Fiscal Year Ending Dec.
2017

Revenue

$38,777

Expenses

$70,093

Net Income

-$31,316

Net Assets

$577,516

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$25,088	64.7%
Sales of Assets	$11,052	28.5%
Other Income	$2,637	6.8%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$33,000	47.1%
Compensation of Officers*	$8,621	12.3%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$594,053
Total Liabilities	$16,537
Net Assets	$577,516

Compensation

Key Employees and Officers	Compensation	Other
Charles Haynor (Director)	$8,621	$0
Carol Rayner Co Fiduciary Resources (President)	$0	$0

990-PF

Filed on Nov. 15, 2018

Primary tax return for a private foundation's activities, finances, and governance

View Filing

Schedules ▼

PDF XML

Fiscal Year Ending Dec.
2016

Revenue

$70,177

Expenses

$61,326

Net Income

$8,851

Net Assets

$608,832

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$25,945	37.0%
Sales of Assets	$44,232	63.0%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$52,500	85.6%
Compensation of Officers*	$8,627	14.1%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$627,802
Total Liabilities	$18,970
Net Assets	$608,832

Compensation

Key Employees and Officers	Compensation	Other
Charles Haynor (Director)	$8,627	$0
Carol Rayner (President)	$0	$0

990-PF

Filed on Nov. 14, 2017

Primary tax return for a private foundation's activities, finances, and governance

View Filing

Schedules ▼

PDF XML

Fiscal Year Ending Dec.
2015

Revenue

$68,038

Expenses

$91,479

Net Income

-$23,441

Net Assets

$599,981

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$28,707	42.2%
Sales of Assets	$35,987	52.9%
Other Income	$3,344	4.9%

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$70,250	76.8%
Compensation of Officers*	$3,000	3.3%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$616,518
Total Liabilities	$16,537
Net Assets	$599,981

Compensation

Key Employees and Officers	Compensation	Other
Charles Haynor (Director)	$3,000	$0
Carol Rayner (President)	$0	$0

990-PF

Filed on Nov. 15, 2016

Primary tax return for a private foundation's activities, finances, and governance

View Filing

Schedules ▼

PDF XML

Fiscal Year Ending Dec.
2014

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

990-PF

Primary tax return for a private foundation's activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2013

Revenue

$60,044

Expenses

$19,946

Net Income

$40,098

Net Assets

$638,538

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$30,694	51.1%
Sales of Assets	$29,350	48.9%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$9,446	47.4%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$647,292
Total Liabilities	$8,754
Net Assets	$638,538

990-PF

Primary tax return for a private foundation's activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2012

Revenue

$32,326

Expenses

$47,564

Net Income

-$15,238

Net Assets

$598,440

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$32,310	100.0%
Sales of Assets	$16	0.0%
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$32,543	68.4%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$609,788
Total Liabilities	$11,348
Net Assets	$598,440

990-PF

Primary tax return for a private foundation's activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2011

Revenue

$29,442

Expenses

$52,065

Net Income

-$22,623

Net Assets

$613,667

Notable Sources of Revenue		Percent of Total Revenue
Contributions Received	$0
Interest Revenue	$0
Dividends	$32,830	> 100%
Sales of Assets	$0
Other Income	$0

Notable Expenses		Percent of Total Expenses
Charitable Disbursements	$23,979	46.1%
Compensation of Officers*	$0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.

Assets/Debt
Total Assets	$621,957
Total Liabilities	$8,290
Net Assets	$613,667

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

Raw filing data. Includes EINs and summary financials as structured data.
Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

API

The data powering this website is available programmatically, via an API. Read the API documentation »

See an issue with the data?

Nonprofit Explorer

Browse millions of annual returns filed by tax-exempt organizations with ProPublica’s Nonprofit Explorer. See details like executive compensation, revenue, expenses and more. Search for an organization or a person, or search the full text of filings.

By Andrea Suozzo, Alec Glassford, Ash Ngu and Brandon Roberts.

Design by Jeff Frankl. Additional development by Ken Schwencke, Mike Tigas, and Sisi Wei.

E-file viewer adapted from IRS e-File Viewer by Ben Getson. Code for scraping audit documents adapated from Govwiki.

Updated September 25, 2025

Rayner Foundation

Organization summary

Type of Nonprofit

Summary charts: organization finances over time

Revenue $55.6k (2024)

Expenses $38.8k (2024)

Total Assets $741k (2024)

Total Liabilities $0 (2024)

Tax Filings by Year

Fiscal Year Ending Dec. 2024

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2023

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2022

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2021

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2020

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2019

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2018

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2017

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2016

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2015

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Compensation

Document Links

990-PF

Fiscal Year Ending Dec. 2014

No Extracted Financial Data

Document Links

990-PF

Fiscal Year Ending Dec. 2013

Extracted Financial Data

Extracted Financial Data from Form 990-PF

Document Links

990-PF

Fiscal Year Ending Dec. 2012

Extracted Financial Data

Revenue

$55.6k (2024)

Expenses

$38.8k (2024)

Total Assets

$741k (2024)

Total Liabilities

$0 (2024)

Fiscal Year Ending Dec.
2024

Fiscal Year Ending Dec.
2023

Fiscal Year Ending Dec.
2022

Fiscal Year Ending Dec.
2021

Fiscal Year Ending Dec.
2020

Fiscal Year Ending Dec.
2019

Fiscal Year Ending Dec.
2018

Fiscal Year Ending Dec.
2017

Fiscal Year Ending Dec.
2016

Fiscal Year Ending Dec.
2015

Fiscal Year Ending Dec.
2014

Fiscal Year Ending Dec.
2013

Fiscal Year Ending Dec.
2012

Fiscal Year Ending Dec.
2011

Fiscal Year Ending Dec.
2010

Fiscal Year Ending Dec.
2009

Fiscal Year Ending Dec.
2008

Fiscal Year Ending Dec.
2007

Fiscal Year Ending Dec.
2006

Fiscal Year Ending Dec.
2005

Fiscal Year Ending Dec.
2004

Fiscal Year Ending Dec.
2003

Fiscal Year Ending Dec.
2002

Fiscal Year Ending Dec.
2001