Nonprofit · EIN 26-2815858
PAUL BRYANT SMITH FOUNDATION
Tax-exempt · SAN DIEGO, CA 92109
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $49,494 | $40,932 | $8,562 | $673,977 | $0 | $673,977 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $16,300
- Interest
- $16
- Net gain from sales of assets
- $33,178
Expenses
- Grants and similar amounts paid
- $34,000
- Disbursements for charitable purposes
- $34,000
- Excise tax on investment income
- $592
Balance sheet and other
- Total assets, start of year
- $647,512
- Total assets, end of year
- $673,977
- Total liabilities, end of year
- $0
- Net assets, end of year
- $673,977
- Fair market value of assets
- $673,977
- Qualifying distributions
- $34,000
- Net investment income
- $49,494
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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRYANT SMITH 9460 N CALLE EL MILAGRO, TUCSON, AZ 85704 | DIRECTOR | 0 | $0 |
| CAROLYN BROWN 3640 JEWELL STREET, SAN DIEGO, CA 92109 | DIRECTOR | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 3640 JEWELL ST, SAN DIEGO, CA 92109-6724
- In care of
- % JUDY SMITH
- Signed the 990-PF
- CAROLYN BROWN, DIRECTOR
- Phone
- (520) 545-0500
- Return prepared by
- LUDWIG KLEWER & RUDNER PLLC
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 26-2815858
- 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
- 2008
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T22)
- Assets (IRS master file)
- $673,977
- Income (IRS master file)
- $142,725
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | – | – | – | IRS |
| 990-PF | December 2024 | – | – | – | IRS |
| 990-PF | December 2023 | $104,852 | $27,269 | $613,402 | IRS |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 2018 | – | – | – | IRS |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.
Questions about PAUL BRYANT SMITH FOUNDATION
- What is the EIN of PAUL BRYANT SMITH FOUNDATION?
- The employer identification number (EIN) of PAUL BRYANT SMITH FOUNDATION is 26-2815858.
- Is PAUL BRYANT SMITH FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2008.
- Are donations to PAUL BRYANT SMITH FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does PAUL BRYANT SMITH FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of PAUL BRYANT SMITH FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did PAUL BRYANT SMITH FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of PAUL BRYANT SMITH FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 2 people; 0 received compensation from the organization.
- How much revenue does PAUL BRYANT SMITH FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $49,494, expenses of $40,932 and total assets of $673,977 at year end.
Other nonprofits in SAN DIEGO
- THE SAN DIEGO FOUNDATION EIN 95-2942582 · last filed 990 for 2025
- JEWISH COMMUNITY FOUNDATION OF SAN DIEGO EIN 95-2504044 · last filed 990 for 2025
- RADY CHILDRENS HOSPITAL FOUNDATION SAN DIEGO EIN 33-0170626 · last filed 990 for 2025
- POLICY & INNOVATION CENTER EIN 87-1401636 · last filed 990 for 2025
- UNITED WAY OF SAN DIEGO COUNTY EIN 95-2213995 · last filed 990 for 2025
- ALLIANCE FOR HOPE INTERNATIONAL EIN 11-3692035 · last filed 990 for 2024
- CHILDRENS LEGAL SERVICES OF SAN DIEGO EIN 81-3389364 · last filed 990 for 2025
- PADRES FOUNDATION EIN 81-2350619 · last filed 990 for 2024
All nonprofits in SAN DIEGO · California · Philanthropy, voluntarism and grantmaking foundations