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Nonprofit · EIN 04-6013647

HOWARD AND ESPA MICHAUD CHARITABLE TRUST FUND

Tax-exempt · BROOKLYN, OH 44144

Financials

−$23K$64K2022$44K$62K2023$146K$74K2024
Revenue Expenses · by fiscal year end
Financials of HOWARD AND ESPA MICHAUD CHARITABLE TRUST FUND by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
October 31, 2025990-PF$146,385$74,239$72,146$1,053,862$0$1,053,862
October 31, 2024990-PF$43,960$61,775-$17,815$981,868$0$981,868
October 31, 2023990-PF-$22,987$64,168-$87,155$1,000,042$0$1,000,042
Financial details: 990-PF for the year ended October 31, 2025

Revenue

Dividends
$27,339
Net gain from sales of assets
$119,046

Expenses

Grants and similar amounts paid
$58,256
Compensation of officers, directors and key employees
$13,883
Disbursements for charitable purposes
$62,727
Excise tax on investment income
$1,883

Balance sheet and other

Total assets, start of year
$981,868
Total assets, end of year
$1,053,862
Total liabilities, end of year
$0
Net assets, end of year
$1,053,862
Fair market value of assets
$1,292,861
Qualifying distributions
$62,727
Net investment income
$146,367

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990-PF for the year ended October 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
KEYBANK N A
ONE CANAL PLAZA, PORTLAND, ME 04101
TRUSTEE1$13,883
990-PF for the year ended October 31, 2024: 1 people
NameTitleHours / weekCompensation
KEYBANK N A
ONE CANAL PLAZA, PORTLAND, ME 04101
TRUSTEE1$13,273
990-PF for the year ended October 31, 2023: 1 people
NameTitleHours / weekCompensation
KEYBANK N A
ONE CANAL PLAZA, PORTLAND, ME 04101
TRUSTEE1$12,561

Address and contacts

Address (IRS master file)
4900 TIEDEMAN ROAD OH-01-49-0381, BROOKLYN, OH 44144-2338
In care of
% KEY TRUST CO
Signed the 990-PF
KEYBANK BY JOSEPH VELKOS, VICE PRESIDENT
Phone
(216) 689-0416
Return prepared by
PWC US TAX LLP

What it must file and when

IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in October, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025October 31, 2026March 15, 2027Not due yet
2024October 31, 2025March 16, 2026990-PF on file
2023October 31, 2024March 17, 2025990-PF on file

IRS record

EIN
04-6013647
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Private non-operating foundation
Donations deductible (Pub 78)
Private foundation, 30% limit
Exempt since
1991
Accounting year ends
October
Files
Form 990-PF
Assets (IRS master file)
$1,053,862
Income (IRS master file)
$550,213

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFOctober 2025$146,385$74,239$1,053,862XML
990-PFOctober 2024$43,960$61,775$981,868XML
990-PFOctober 2023-$22,987$64,168$1,000,042XML
990-PFOctober 2022–––IRS
990-PFOctober 2021–––IRS
990-PFOctober 2020–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 04-6013647).

Questions about HOWARD AND ESPA MICHAUD CHARITABLE TRUST FUND

What is the EIN of HOWARD AND ESPA MICHAUD CHARITABLE TRUST FUND?
The employer identification number (EIN) of HOWARD AND ESPA MICHAUD CHARITABLE TRUST FUND is 04-6013647.
Is HOWARD AND ESPA MICHAUD CHARITABLE TRUST FUND tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1991.
Are donations to HOWARD AND ESPA MICHAUD CHARITABLE TRUST FUND tax-deductible?
Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
Which annual return does HOWARD AND ESPA MICHAUD CHARITABLE TRUST FUND file?
Form 990-PF. Private foundations file every year.
When is the next return of HOWARD AND ESPA MICHAUD CHARITABLE TRUST FUND due?
The return for tax year 2025 (the year ending October 31, 2026) is due March 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did HOWARD AND ESPA MICHAUD CHARITABLE TRUST FUND last file with the IRS?
The latest return in the IRS public files is the 990-PF for the year ended October 2025.
Who are the officers and directors of HOWARD AND ESPA MICHAUD CHARITABLE TRUST FUND?
The 990-PF for the year ended October 31, 2025 lists 1 person; 1 received compensation from the organization, the highest $13,883 (KEYBANK N A, TRUSTEE).
How much revenue does HOWARD AND ESPA MICHAUD CHARITABLE TRUST FUND have?
On its 990-PF for the year ended October 31, 2025 it reported revenue of $146,385, expenses of $74,239 and total assets of $1,053,862 at year end.

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